Steuben 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 76,199,400 4,857,128 6.3742 1,004,047 3,853,081 5.0566 20.7
1978 79,495,080 4,947,177 6.2232 1,035,842 3,911,335 4.9202 20.9
1979 81,796,470 5,497,007 6.7203 1,147,515 4,349,492 5.3175 20.9
1980 131,083,400 6,464,546 4.9316 1,334,580 4,983,436 3.8017 20.6
1981 137,616,520 6,772,990 4.9216 1,417,451 5,355,539 3.8916 20.9
1982 142,186,540 7,360,932 5.1770 1,543,766 5,817,166 4.0912 21.0
1983 145,640,730 7,749,514 5.3210 1,670,660 6,078,854 4.1739 21.6
1984 147,912,770 8,408,135 5.6845 1,780,639 6,627,496 4.4807 21.2
1985 152,726,560 8,958,934 5.8660 1,936,987 7,021,947 4.5977 21.6
1986 159,663,960 10,288,615 6.4439 2,019,775 8,268,840 5.1789 19.6
1987 171,096,130 11,348,525 6.6328 2,226,862 9,121,663 5.3313 19.6
1988 178,914,050 12,596,660 7.0406 2,309,713 10,286,947 5.7497 18.3
1989 191,833,470 13,178,698 6.8699 2,402,029 10,776,669 5.6177 18.2
1990 272,190,645 15,515,927 5.7004 2,946,635 12,569,292 4.6178 19.0
1991 275,741,380 17,713,006 6.4238 2,980,369 14,732,637 5.3429 16.8
1992 286,173,865 19,532,148 6.8253 3,250,876 16,281,272 5.6893 16.6
1993 291,660,035 21,411,577 7.3413 3,452,844 17,958,733 6.1574 16.1
1994 302,236,960 22,817,197 7.5494 3,422,933 19,394,264 6.4169 15.0
1995 310,389,800 23,436,166 7.5506 3,549,326 19,886,840 6.4071 15.1
1996 362,216,300 24,800,220 6.8468 3,533,283 21,266,937 5.8713 14.2
1997 362,216,300 25,718,499 7.1003 3,743,786 21,974,713 6.0667 14.6
1998 388,303,555 28,540,356 7.3500 3,865,341 24,675,015 6.3546 13.5
1999 401,551,085 28,419,475 7.0774 4,258,364 24,161,111 6.0169 15.0
2000 415,914,384 30,042,758 7.2233 4,411,647 25,631,111 6.1626 14.7
2001 431,592,303 31,792,313 7.3663 4,570,005 27,222,308 6.3074 14.4
2002 1,334,783,144 34,638,633 2.5951 5,032,039 29,606,594 2.2181 14.5
2003 2,730,977,336 39,233,520 1.4366 10,721,045 28,512,475 1.0440 27.3
2004 N/A
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.