| Kosciusko County Property Tax Bills by Tax District | |||||||||||
| Pay 2005 | |||||||||||
| Assessment and Deductions | |||||||||||
| Median Home Value, 2000 Census | 95,500 | ||||||||||
| Assessment-Sales Ratio | 1.003 | ||||||||||
| Gross Assessed Value | 95,787 | ||||||||||
| Homestead Deduction | 35,000 | ||||||||||
| Mortgage Deduction | 3,000 | ||||||||||
| Net Assessed Value | 57,787 | ||||||||||
| Tax Rate, Credits and Tax Bill | |||||||||||
| Tax District | Tax Rate | Gross Tax | PTRC Rate | PTRC | Gross Tax - PTRC | State/Local Homestead Credit Rate | Home- stead Credit | Net Tax | Rank Among All 1,960 Districts | Net Tax, Half the Median Home Value | Net Tax, Twice the Median Home Value |
| 001 - CLAY TWP | 1.4421 | 833 | 34.3338 | 286 | 547 | 9.5634 | 52 | 495 | 1,677 | 179 | 1,315 |
| 002 - CLAYPOOL TOWN | 2.1953 | 1,269 | 25.6180 | 325 | 944 | 8.8425 | 83 | 860 | 602 | 312 | 2,286 |
| 003 - ETNA TWP | 1.5873 | 917 | 32.7162 | 300 | 617 | 9.7622 | 60 | 557 | 1,443 | 202 | 1,480 |
| 004 - ETNA GREEN TOWN | 1.9406 | 1,121 | 30.5969 | 343 | 778 | 12.1640 | 95 | 684 | 1,015 | 248 | 1,817 |
| 005 - FRANKLIN TWP | 2.0892 | 1,207 | 25.2566 | 305 | 902 | 7.2948 | 66 | 837 | 644 | 303 | 2,223 |
| 009 - JACKSON TWP | 1.8612 | 1,076 | 29.8173 | 321 | 755 | 8.5780 | 65 | 690 | 1,001 | 250 | 1,834 |
| 010 - SIDNEY TOWN | 2.1433 | 1,239 | 28.5246 | 353 | 885 | 10.2610 | 91 | 794 | 734 | 288 | 2,111 |
| 011 - JEFFERSON TWP,WEST | 1.8497 | 1,069 | 28.2291 | 302 | 767 | 7.5334 | 58 | 709 | 942 | 257 | 1,885 |
| 012 - JEFFERSON TWP,EAST | 1.2027 | 695 | 32.1386 | 223 | 472 | 10.2630 | 48 | 423 | 1,827 | 153 | 1,125 |
| 013 - LAKE TWP | 1.4230 | 822 | 34.2704 | 282 | 540 | 9.0446 | 49 | 492 | 1,689 | 178 | 1,306 |
| 014 - SILVER LAKE TOWN | 2.3986 | 1,386 | 21.4699 | 298 | 1,088 | 5.6512 | 62 | 1,027 | 366 | 372 | 2,729 |
| 015 - MONROE TWP | 1.7952 | 1,037 | 30.4224 | 316 | 722 | 8.4057 | 61 | 661 | 1,122 | 240 | 1,757 |
| 016 - PLAIN TWP | 1.4195 | 820 | 34.2935 | 281 | 539 | 8.9953 | 48 | 490 | 1,691 | 178 | 1,304 |
| 017 - WARSAW CITY-PLAIN TWP | 2.4568 | 1,420 | 27.3383 | 388 | 1,032 | 12.9928 | 134 | 898 | 544 | 325 | 2,385 |
| 018 - LEESBURG TOWN | 1.7271 | 998 | 31.7481 | 317 | 681 | 11.2924 | 77 | 604 | 1,314 | 219 | 1,606 |
| 019 - PRAIRIE TWP | 1.4107 | 815 | 34.6669 | 283 | 533 | 9.2985 | 50 | 483 | 1,712 | 175 | 1,284 |
| 020 - SCOTT TWP | 1.8276 | 1,056 | 28.3286 | 299 | 757 | 7.3651 | 56 | 701 | 970 | 254 | 1,863 |
| 021 - SEWARD TWP | 2.0785 | 1,201 | 25.0143 | 300 | 901 | 6.9115 | 62 | 838 | 637 | 304 | 2,228 |
| 022 - BURKET TOWN | 2.4491 | 1,415 | 24.2312 | 343 | 1,072 | 8.9743 | 96 | 976 | 422 | 354 | 2,594 |
| 023 - TIPPECANOE TWP | 1.1726 | 678 | 32.1755 | 218 | 460 | 9.6029 | 44 | 415 | 1,844 | 151 | 1,104 |
| 024 - NORTH WEBSTER TOWN | 1.6287 | 941 | 28.4798 | 268 | 673 | 12.5012 | 84 | 589 | 1,352 | 213 | 1,565 |
| 025 - TURKEY CREEK TWP | 1.1629 | 672 | 32.4615 | 218 | 454 | 9.7448 | 44 | 410 | 1,862 | 148 | 1,089 |
| 026 - SYRACUSE TOWN | 1.9104 | 1,104 | 26.7983 | 296 | 808 | 13.1650 | 106 | 702 | 966 | 254 | 1,865 |
| 027 - VAN BUREN TWP | 1.2182 | 704 | 31.6606 | 223 | 481 | 9.9809 | 48 | 433 | 1,811 | 157 | 1,151 |
| 028 - MILFORD TOWN | 1.7917 | 1,035 | 26.7160 | 277 | 759 | 11.9933 | 91 | 668 | 1,089 | 242 | 1,775 |
| 029 - WASHINGTON TWP | 1.8700 | 1,081 | 29.6273 | 320 | 760 | 8.4580 | 64 | 696 | 984 | 252 | 1,850 |
| 030 - PIERCETON TOWN | 2.4308 | 1,405 | 27.2442 | 383 | 1,022 | 11.1888 | 114 | 908 | 522 | 329 | 2,412 |
| 031 - WAYNE TWP | 1.5200 | 878 | 33.2521 | 292 | 586 | 9.7389 | 57 | 529 | 1,556 | 192 | 1,406 |
| 032 - WARSAW CITY-WAYNE TWP | 2.4458 | 1,413 | 27.5556 | 389 | 1,024 | 13.1945 | 135 | 889 | 558 | 322 | 2,362 |
| 033 - WINONA LAKE TOWN | 2.0307 | 1,173 | 28.9575 | 340 | 834 | 11.4322 | 95 | 738 | 863 | 268 | 1,962 |
| 034 - HARRISON TWP | 2.2535 | 1,302 | 24.1925 | 315 | 987 | 7.4884 | 74 | 913 | 508 | 331 | 2,427 |
| 035 - MENTONE TOWN-HARRISON TWP | 2.8367 | 1,639 | 23.4949 | 385 | 1,254 | 10.3660 | 130 | 1,124 | 279 | 407 | 2,987 |
| 036 - MENTONE TOWN-FRANKLIN TWP | 2.8435 | 1,643 | 23.4866 | 386 | 1,257 | 10.3899 | 131 | 1,127 | 277 | 408 | 2,994 |
| 038 - NAPPANEE CITY-JEFFERSON TWP | 3.0550 | 1,765 | 24.2532 | 428 | 1,337 | 11.8854 | 159 | 1,178 | 236 | 427 | 3,131 |
| Note: Median Home Value for this county is from the 2000 U.S. Census. | |||||||||||
| Assessment-Sales Ratio is the median assessment to sales price ratio, from the State Equalization Study. | |||||||||||
| Counties with Assessment-Sales Ratios listed as "0" have studies that are incomplete. Gross assessed values are assumed equal to home values. | |||||||||||
| Gross Assessed Value is the product of the Median Home Value and the Assessment Ratio. | |||||||||||
| Net Assessed Value is Gross Assessed Value less Deductions/Exemptions. Homestead deduction cannot exceed 50% of gross assessed value. | |||||||||||
| Tax Districts are areas within a county with particular combinations of government units. The district Tax Rate is the sum of the tax rates of these units. | |||||||||||
| Gross Tax is the District Tax Rate times Net Assessed Value. | |||||||||||
| Property Tax Replacement Credit Dollars are the PTRC Rate times the Gross Tax; they are subtracted from the Gross Tax. | |||||||||||
| The Homestead Credit Rate is multiplied by the Tax After PTRC. Homestead Credit dollars are subtracted from Tax After PTRC to get the Tax Bill. | |||||||||||
| Rank, All Districts is the rank, from highest to lowest net tax, among all of Indiana's 1,960 tax districts. | |||||||||||
| Net Tax, Half the Median Value is the tax bill calculation starting with a home value equal to half the county's median. | |||||||||||
| Net Tax, Twice the Median Value is the tax bill calculation starting with a home value equal to twice the county's median. | |||||||||||
| Prepared by Larry DeBoer, Agricultural Economics, Purdue University, using Indiana Department of Local | |||||||||||
| Government Finance rate information, available on the DLGF website, at www.in.gov/dlgf. | |||||||||||