Tax districts and certified rates
Indiana taxes property by tax district. A district is an area where the same set of units overlaps: the county, the township, the city or town if there is one, the school corporation, the library and any special districts, such as a fire territory or solid waste district. Everyone in a district pays the same combined rate.
The Department of Local Government Finance (DLGF) reviews each unit's budget and certifies every district's rate per $100 of assessed value. Rates are certified for the year taxes are paid: 2026 rates apply to property assessed as of January 1 of the year before. In 2026, district rates on this site run from 0.768 to 8.100 per $100.
A city or town often covers more than one district, for example where it crosses a township or school boundary. Each place page here lists every district inside it, with the total exactly as DLGF certified it and, for 2026, the share each unit makes up.
The 1%, 2% and 3% caps
Indiana limits how much any property can be billed, as a share of its gross assessed value. DLGF lists the caps as:
- 1% for a homestead (a home that receives the homestead standard deduction)
- 2% for other residential property, agricultural land and long-term care facilities
- 3% for other real property and for personal property
When rate × taxable value comes to more than the cap, the county auditor applies a "circuit breaker" credit that brings the bill down to the cap. DLGF's example: a $100,000 homestead has a 1% cap of $1,000. The exceptions are levies approved by voters in a referendum, which can be charged on top of the cap.
This means a high certified rate doesn't always mean a high bill. In districts with high rates, many homeowners pay the cap amount instead.
Homestead deductions
An owner-occupied main home can claim the homestead standard deduction, which also qualifies it for the 1% cap, plus a supplemental homestead deduction. Both reduce the assessed value the rate is applied to. A 2025 state law is phasing them down and adding new homestead credits. DLGF lists the standard deduction at $48,000 for taxes payable in 2026, falling to $40,000 for 2027, and the supplemental deduction at 40% of the remaining value for 2026 and 46% for 2027. Ask your county auditor which deductions and credits are on your record.
Who does what
| Values property | Your county assessor, as of January 1 each year |
|---|---|
| Sets rates | Each unit adopts a budget; the Department of Local Government Finance reviews it and certifies the rate for every district |
| Applies deductions and caps | Your county auditor |
| Sends the bill | Your county treasurer. Bills are paid in two installments, due May 10 and November 10, or the next business day when either falls on a weekend or holiday |
Appealing your assessment
You can appeal your assessed value, not the rate. DLGF's guidance says the appeal is filed on Form 130 with your county or township assessing official, generally by June 15: of the assessment year if your notice of assessment was mailed before May 1, or otherwise of the year your tax bill is mailed. There are three levels:
- An informal meeting with the assessing official, who reports the result to the county board.
- The county Property Tax Assessment Board of Appeals (PTABOA), which must hold a hearing within 180 days of the filing.
- The Indiana Board of Tax Review, if you disagree with the county board or it doesn't decide in time, and then the Indiana Tax Court.
What this data leaves out
- The caps and credits. Rates here are certified gross rates. Your bill can be lower once the caps, deductions and credits are applied.
- Non-billing districts. A few district codes carry no rate, such as ditch billing or removed districts. They aren't shown.
- Changed districts. A district's history is shown back as far as DLGF used the same district code with a consistent rate. Where a district was re-drawn, history starts after the change.
- 2024. DLGF's 2024 district totals are published as a PDF; that year is added once checked against it.
A worked example with real rates
Washington Township, in Allen County, has a combined 2026 rate of 1.781 per $100, made up of:
- Allen County (county): 0.3904
- Washington Township (township): 0.0121
- Fort Wayne Community School Corporation (school district): 0.9852
- Allen County Public Library (library): 0.1307
- Fort Wayne-Allen County Airport Auth (special district): 0.0313
- Northwest Allen Fire District (special district): 0.2313
On an assessed value of $350,000, that is $350,000 × 1.781 ÷ 100 = $6,234 a year, before any credits or relief you qualify for.
If this were a homestead, two more things would apply: the homestead deductions would lower the value the rate is applied to, and the bill couldn't exceed 1% of the home's gross assessed value. For a rental or other non-homestead home, the cap is 2%.
The same home in another place can owe far more or less, so look up your own on the Indiana rates page, or use the property tax calculator.
Sources
Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.
- Indiana Department of Local Government Finance, 2026 Certified Tax Rates by District
- Indiana DLGF, Reports (certified tax rates by district)
- Indiana DLGF, Property Tax Caps (Circuit Breaker) fact sheet
- Indiana DLGF, Assessment Appeals fact sheet (November 2025)
- Indiana DLGF, memo on legislation affecting deductions, credits and exemptions (May 2026)
- Monroe County Treasurer, due dates
This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email [email protected].