Switzerland 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 16,496,360 1,334,791 8.0914 267,676 1,067,115 6.4688 20.1
1978 17,232,060 1,361,558 7.9013 272,330 1,089,228 6.3209 20.0
1979 17,757,580 1,422,122 8.0085 284,975 1,137,147 6.4037 20.0
1980 26,895,650 1,716,294 6.3813 343,396 1,345,399 5.0023 20.0
1981 27,507,290 1,989,486 7.2326 397,935 1,591,551 5.7859 20.0
1982 27,573,390 2,093,199 7.5914 419,244 1,673,955 6.0709 20.0
1983 27,918,500 2,099,289 7.5193 420,653 1,678,636 6.0126 20.0
1984 28,432,430 2,032,102 7.1471 407,171 1,624,931 5.7151 20.0
1985 28,645,460 2,171,429 7.5804 431,726 1,739,703 6.0732 19.9
1986 29,334,880 2,352,575 8.0197 399,536 1,953,039 6.6577 17.0
1987 29,622,360 2,505,930 8.4596 418,279 2,087,651 7.0476 16.7
1988 29,406,140 2,502,017 8.5085 435,647 2,066,370 7.0270 17.4
1989 30,096,080 2,706,780 8.9938 451,442 2,255,338 7.4938 16.7
1990 39,160,790 2,663,076 6.8004 453,002 2,210,074 5.6436 17.0
1991 39,160,790 2,777,352 7.0922 486,294 2,291,058 5.8504 17.5
1992 40,909,420 2,979,448 7.2830 515,948 2,463,500 6.0218 17.3
1993 41,879,240 3,233,004 7.7198 529,196 2,703,808 6.4562 16.4
1994 43,053,330 3,457,430 8.0306 540,116 2,917,314 6.7760 15.6
1995 42,818,215 3,502,074 8.1789 562,967 2,939,107 6.8642 16.1
1996 46,640,611 3,669,114 7.8668 617,088 3,052,026 6.5437 16.8
1997 47,517,944 3,826,752 8.0533 615,004 3,211,748 6.7590 16.1
1998 52,668,790 4,048,825 7.6873 638,968 3,409,857 6.4742 15.8
1999 56,382,895 4,579,248 8.1217 713,921 3,865,327 6.8555 15.6
2000 52,591,360 4,534,570 8.6223 734,192 3,800,378 7.2262 16.2
2001 55,336,392 5,069,600 9.1614 817,745 4,251,855 7.6837 16.1
2002 187,487,511 5,954,478 3.1759 903,274 5,051,204 2.6942 15.2
2003 377,825,450 5,278,667 1.3971 1,464,320 3,814,347 1.0096 27.7
2004 379,951,858 5,071,707 1.3348 1,364,032 3,707,675 0.9758 26.9
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.