Porter 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 440,248,220 32,634,512 7.4128 6,529,265 26,105,247 5.9297 20.0
1978 469,523,090 35,834,231 7.6320 7,168,006 28,666,225 6.1054 20.0
1979 487,853,170 38,700,399 7.9328 7,741,845 30,958,554 6.3459 20.0
1980 705,517,320 42,430,215 6.0141 8,486,507 32,539,976 4.6122 20.0
1981 733,509,331 45,702,101 6.2306 9,140,447 36,561,654 4.9845 20.0
1982 767,846,999 48,955,896 6.3757 9,806,537 39,149,359 5.0986 20.0
1983 786,397,170 51,051,558 6.4918 10,226,335 40,825,223 5.1914 20.0
1984 766,016,835 56,019,603 7.3131 11,219,244 44,800,359 5.8485 20.0
1985 771,585,180 59,497,252 7.7110 11,261,329 48,235,923 6.2515 18.9
1986 784,913,330 63,032,909 8.0306 11,815,323 51,217,586 6.5253 18.7
1987 765,059,160 67,762,595 8.8572 12,414,007 55,348,588 7.2346 18.3
1988 783,582,260 68,863,968 8.7884 12,757,312 56,106,656 7.1603 18.5
1989 791,831,950 69,122,851 8.7295 12,383,210 56,739,641 7.1656 17.9
1990 1,019,658,590 75,181,224 7.3732 12,963,215 62,218,009 6.1018 17.2
1991 1,070,762,370 83,876,018 7.8333 13,779,097 70,096,921 6.5464 16.4
1992 1,124,876,830 91,019,877 8.0915 14,174,770 76,845,107 6.8314 15.6
1993 1,203,940,260 97,563,101 8.1036 14,790,954 82,772,147 6.8751 15.2
1994 1,254,976,270 105,698,205 8.4223 15,243,070 90,455,135 7.2077 14.4
1995 1,309,691,650 120,368,830 9.1906 17,066,219 103,302,611 7.8876 14.2
1996 1,421,159,657 127,692,049 8.9851 17,736,207 109,955,842 7.7371 13.9
1997 1,415,871,617 131,174,918 9.2646 18,009,507 113,165,411 7.9926 13.7
1998 1,519,237,880 143,396,223 9.4387 19,253,695 124,142,528 8.1714 13.4
1999 1,598,580,332 147,207,993 9.2087 18,828,757 128,379,236 8.0308 12.8
2000 1,688,026,071 157,653,157 9.3395 20,868,395 136,784,762 8.1032 13.2
2001 1,786,469,764 166,371,950 9.3129 21,610,180 144,761,770 8.1032 13.0
2002 4,711,176,836 173,446,340 3.6816 21,105,589 152,340,751 3.2336 12.2
2003 7,883,815,109 172,999,318 2.1944 37,661,362 135,337,956 1.7167 21.8
2004 7,855,946,758 181,398,644 2.3091 39,666,692 141,731,952 1.8041 21.9
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.