Union 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 17,057,970 1,057,314 6.1984 227,466 829,848 4.8649 21.5
1978 18,246,690 1,126,522 6.1738 241,561 884,961 4.8500 21.4
1979 19,511,150 1,179,772 6.0467 248,420 931,352 4.7734 21.1
1980 32,137,010 1,293,877 4.0261 271,738 998,193 3.1061 21.0
1981 33,708,780 1,420,183 4.2131 296,590 1,123,593 3.3332 20.9
1982 34,581,930 1,507,423 4.3590 311,772 1,195,651 3.4574 20.7
1983 35,536,930 1,588,938 4.4712 337,792 1,251,146 3.5207 21.3
1984 35,801,990 1,711,035 4.7792 358,334 1,352,701 3.7783 20.9
1985 36,701,910 1,898,480 5.1727 405,734 1,492,746 4.0672 21.4
1986 37,964,060 2,040,241 5.3741 419,925 1,620,316 4.2680 20.6
1987 37,304,790 2,085,165 5.5895 425,689 1,659,476 4.4484 20.4
1988 37,131,310 2,330,761 6.2771 451,850 1,878,911 5.0602 19.4
1989 37,176,230 2,351,695 6.3258 458,699 1,892,996 5.0920 19.5
1990 44,444,040 2,553,813 5.7461 501,549 2,052,264 4.6176 19.6
1991 45,127,305 2,725,105 6.0387 502,918 2,222,187 4.9243 18.5
1992 45,677,078 2,804,257 6.1393 542,148 2,262,109 4.9524 19.3
1993 46,072,680 3,063,953 6.6503 588,331 2,475,622 5.3733 19.2
1994 47,560,760 3,409,221 7.1681 585,759 2,823,462 5.9365 17.2
1995 48,759,135 3,922,772 8.0452 620,383 3,302,389 6.7729 15.8
1996 54,252,858 4,469,307 8.2379 617,954 3,851,353 7.0989 13.8
1997 54,252,858 4,465,048 8.2301 661,727 3,803,321 7.0104 14.8
1998 58,124,840 5,019,455 8.6356 715,972 4,303,483 7.4039 14.3
1999 58,124,840 5,167,416 8.8902 791,574 4,375,842 7.5284 15.3
2000 62,675,061 5,682,926 9.0673 759,950 4,922,976 7.8548 13.4
2001 58,591,240 5,147,880 8.7861 787,674 4,360,206 7.4417 15.3
2002 187,747,975 6,010,226 3.2012 872,080 5,138,146 2.7367 14.5
2003 276,864,718 6,087,979 2.1989 1,530,116 4,557,863 1.6462 25.1
2004 297,305,381 8,031,779 2.7015 1,744,345 6,287,434 2.1148 21.7
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.