Jefferson County Property Tax Summary
Pay 1977 to Pay 2004
Pay Avg. Gross Prop. Tax Avg. Net  
Year Assessed Value Gross Levy Rate Rep. Credits Net Levy Rate PTRC %
1977 79,326,850 6,355,450 8.0117 1,273,137 5,082,313 6.4068 20.0
1978 83,835,480 6,542,062 7.8035 1,309,193 5,232,869 6.2418 20.0
1979 88,651,070 7,294,701 8.2286 1,459,754 5,834,947 6.5819 20.0
1980 132,022,670 7,923,580 6.0017 1,584,987 6,149,127 4.6576 20.0
1981 166,110,950 9,082,996 5.4680 1,816,946 7,266,050 4.3742 20.0
1982 198,489,430 9,879,922 4.9776 1,980,462 7,899,460 3.9798 20.0
1983 229,847,180 11,402,194 4.9608 2,285,764 9,116,430 3.9663 20.0
1984 270,876,670 13,193,734 4.8708 2,644,888 10,548,846 3.8943 20.0
1985 176,059,450 12,483,275 7.0904 2,468,637 10,014,638 5.6882 19.8
1986 173,930,280 13,275,920 7.6329 2,530,427 10,745,493 6.1780 19.1
1987 176,576,940 13,682,059 7.7485 2,586,291 11,095,768 6.2838 18.9
1988 167,736,630 13,960,371 8.3228 2,637,124 11,323,247 6.7506 18.9
1989 168,140,730 14,228,288 8.4621 2,474,902 11,753,386 6.9902 17.4
1990 198,620,055 15,016,287 7.5603 2,602,190 12,414,097 6.2502 17.3
1991 203,161,490 16,081,376 7.9156 2,811,282 13,270,094 6.5318 17.5
1992 200,694,180 17,097,187 8.5190 2,870,876 14,226,311 7.0886 16.8
1993 207,680,785 17,328,225 8.3437 2,901,943 14,426,282 6.9464 16.7
1994 206,427,870 18,569,241 8.9955 2,983,122 15,586,119 7.5504 16.1
1995 199,462,995 18,341,478 9.1954 2,667,946 15,673,532 7.8579 14.5
1996 248,427,820 19,470,441 7.8375 2,973,505 16,496,936 6.6405 15.3
1997 251,776,460 19,883,027 7.8971 2,762,434 17,120,593 6.7999 13.9
1998 259,512,335 21,984,452 8.4714 3,104,100 18,880,352 7.2753 14.1
1999 264,790,910 23,122,118 8.7322 3,519,604 19,602,514 7.4030 15.2
2000 271,671,060 25,070,577 9.2283 3,669,924 21,400,653 7.8774 14.6
2001 280,106,175 25,350,233 9.0502 3,752,049 21,598,184 7.7107 14.8
2002 886,215,482 26,694,396 3.0122 4,001,832 22,692,564 2.5606 15.0
2003 1,055,900,049 28,639,597 2.7123 7,234,841 21,404,756 2.0272 25.3
2004 1,082,051,250 30,290,993 2.7994 7,447,363 22,843,630 2.1111 24.6
Notes:  Includes property taxes of all local governments within the county.  Assessed Value was divided by three from 1977 through 2001.
Gross Tax Rate is Gross Levy, divided by Assessed Value, times one hundred.  Net Tax Rate is Net Levy, divided by Assessed Value,
times one hundred.  Both are expressed as "dollars per $100 assessed value."  PTRC% is Property Tax Replacement Credits as a percentage
of the Gross Levy.  Net Levy calculation does not include state and local homestead credits.
Pay year is the year property taxes are paid, on assessed values from the year before.
Source:  Prepared by Larry DeBoer, Purdue University, from Indiana Legislative Services Agency, 
Handbook of Taxes, Revenues and Appropriations, annual.