Kosciusko 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	175,548,170	10,246,592	5.8369	2,202,812	8,043,780	4.5821	21.5
1978	187,124,090	11,093,963	5.9287	2,339,719	8,754,244	4.6783	21.1
1979	202,104,080	13,088,025	6.4759	2,655,036	10,432,989	5.1622	20.3
1980	306,180,720	14,211,827	4.6416	2,865,802	11,013,176	3.5970	20.2
1981	324,772,620	15,843,037	4.8782	3,206,539	12,636,498	3.8909	20.2
1982	338,900,960	17,207,633	5.0775	3,452,452	13,755,181	4.0588	20.1
1983	347,498,010	18,148,136	5.2225	3,641,379	14,506,757	4.1746	20.1
1984	356,230,370	19,877,515	5.5800	3,984,192	15,893,323	4.4615	20.0
1985	367,168,850	22,123,375	6.0254	4,067,923	18,055,452	4.9175	18.4
1986	382,881,140	24,657,651	6.4400	4,228,190	20,429,461	5.3357	17.1
1987	389,025,220	26,075,240	6.7027	4,369,393	21,705,847	5.5795	16.8
1988	398,727,420	28,411,919	7.1256	4,689,171	23,722,748	5.9496	16.5
1989	410,530,150	29,833,868	7.2672	4,539,282	25,294,586	6.1614	15.2
1990	572,241,665	37,049,854	6.4745	5,086,420	31,963,434	5.5857	13.7
1991	578,259,465	39,430,609	6.8188	5,086,132	34,344,477	5.9393	12.9
1992	589,936,825	41,850,442	7.0941	5,540,435	36,310,007	6.1549	13.2
1993	604,694,870	43,241,137	7.1509	5,655,655	37,585,482	6.2156	13.1
1994	623,304,902	45,067,474	7.2304	5,925,994	39,141,480	6.2797	13.1
1995	638,494,465	47,264,548	7.4025	6,168,539	41,096,009	6.4364	13.1
1996	730,507,491	48,852,548	6.6875	6,366,914	42,485,634	5.8159	13.0
1997	746,322,741	51,906,318	6.9549	6,683,812	45,222,506	6.0594	12.9
1998	776,728,294	55,637,017	7.1630	7,066,794	48,570,223	6.2532	12.7
1999	805,563,237	59,896,360	7.4353	7,651,692	52,244,668	6.4855	12.8
2000	815,122,155	62,060,005	7.6136	8,498,216	53,561,789	6.5710	13.7
2001	848,707,103	65,136,233	7.6748	8,753,477	56,382,756	6.6434	13.4
2002	2,627,394,551	68,397,987	2.6033	9,206,343	59,191,644	2.2529	13.5
2003	4,736,798,340	73,240,234	1.5462	20,659,009	52,581,225	1.1101	28.2
2004	4,621,613,960	77,839,233	1.6842	21,999,604	55,839,629	1.2082	28.3
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.