Rush 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 62,349,825 3,844,901 6.1667 818,831 3,026,070 4.8534 21.3
1978 64,733,390 4,141,534 6.3978 874,849 3,266,685 5.0464 21.1
1979 68,135,010 4,266,166 6.2613 897,590 3,368,576 4.9440 21.0
1980 96,734,225 4,752,606 4.9131 995,305 3,662,393 3.7860 20.9
1981 100,466,160 5,357,941 5.3331 1,102,597 4,255,344 4.2356 20.6
1982 103,745,115 5,401,017 5.2060 1,110,840 4,290,177 4.1353 20.6
1983 104,107,405 5,319,999 5.1101 1,116,179 4,203,820 4.0380 21.0
1984 105,534,420 6,104,024 5.7839 1,259,384 4,844,640 4.5906 20.6
1985 105,238,500 6,468,812 6.1468 1,391,433 5,077,379 4.8246 21.5
1986 108,484,910 7,157,566 6.5978 1,462,992 5,694,574 5.2492 20.4
1987 108,133,330 7,678,808 7.1012 1,519,740 6,159,068 5.6958 19.8
1988 107,472,500 7,703,136 7.1675 1,625,600 6,077,536 5.6550 21.1
1989 108,782,040 8,188,086 7.5271 1,596,641 6,591,445 6.0593 19.5
1990 137,099,420 8,566,064 6.2481 1,637,518 6,928,546 5.0537 19.1
1991 142,326,970 9,298,593 6.5333 1,738,945 7,559,648 5.3115 18.7
1992 141,754,155 9,360,677 6.6035 1,864,121 7,496,556 5.2884 19.9
1993 143,313,675 9,917,621 6.9202 1,993,883 7,923,738 5.5289 20.1
1994 145,921,330 10,849,084 7.4349 1,897,134 8,951,950 6.1348 17.5
1995 148,923,830 11,489,719 7.7152 2,006,409 9,483,310 6.3679 17.5
1996 163,501,950 11,581,899 7.0836 2,131,325 9,450,574 5.7801 18.4
1997 167,425,825 12,976,925 7.7509 2,309,053 10,667,872 6.3717 17.8
1998 168,959,440 14,023,060 8.2997 2,334,424 11,688,636 6.9180 16.6
1999 173,898,913 14,370,868 8.2639 2,568,027 11,802,841 6.7872 17.9
2000 175,326,892 14,752,175 8.4141 2,627,727 12,124,448 6.9153 17.8
2001 176,495,047 15,698,413 8.8945 2,740,403 12,958,010 7.3419 17.5
2002 531,545,808 15,946,823 3.0001 2,847,100 13,099,723 2.4645 17.9
2003 807,693,995 16,838,151 2.0847 5,152,069 11,686,082 1.4468 30.6
2004 804,885,184 18,187,164 2.2596 5,638,905 12,548,259 1.5590 31.0
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.