Local Tax + Finance Dashboard

• Dashboard
• Comparison Table
• About the Dashboard

About the Dashboard

1. Metrics
2. How to Use
3. Comparison Table
4. Glossary
5. More Info
6. API/Embed

Local government taxing units in Indiana submit their property tax and financial data to the State of Indiana each year through the Department of Local Government and the State Board of Accounts. These data are entered through web applications and wind up in databases specific to each application.

This dashboard was built to provide a straightforward view of key metrics that have been collected and are of interest to all of us – tax rates, income, spending, employment and school corporation metrics.

The taxing units in Indiana include all counties, cities, towns, townships, school corporations, public libraries, water & sewer districts and special districts.  We call them taxing units because they collect part of their funding through property tax collection.  It is important to remember that a property exists within the boundaries of many taxing units – and that each property is part of a specific and unique taxing district.

To find out which units comprise your taxing district (it’s simple –just type in an address!), go to the Report Builder and click on the "Search by Address" tab.

The Metrics

These metrics focus on three fundamentals for each taxing unit (local government unit) in Indiana – the property tax rate, the total tax levy and certified net assessed value. 

Property Tax Rate: the percentage used to determine how much a property taxpayer will pay per $100 of certified net assessed value.

Property Tax Levy:  the amount, in specific dollars, that a taxing unit may raise each year in property taxes.

Certified Net Assessed Value:  the assessed value of property minus any deductions or exemptions, as certified to the Department of Local Government Finance by each County Auditor.

These key metrics provide insight into the total amount of funding the unit plans for coming year (as reported to the Department of Local Government Finance) and the amount of revenue and expenditures (or disbursements) actually received and spent by the unit for the calendar year just ended (as reported to the State Board of Accounts).

Public employment totals are calendar-year based and are the count of all employees during the calendar year, regardless of full- or part-time status and length of employment.  This is important to note, since there may be employees counted who were on the payroll for only a few weeks or days and for a variety of reasons (retirement, just hired at the end of the year, etc.).

Taxing units can take on debt in the form of bonds and leases.  These metrics show the total principal and interest paid during the latest calendar year, as well as the total as the total amount paid for leases (of equipment, buildings, etc.).

Along with financial information provided for the school corporations, there are also three metrics provided (school corps only) that show the A to F grade for the latest year, as well as the total enrollment and the graduation rate.

How to Use the Interactive Dashboard

The dashboard is comprised of 3 primary components – the dashboard itself with displays the key metrics, along with a comparison table (where you can either compare multiple units side-by-side or view a time series of the data values for a single unit), and an interactive comparison chart to view these metrics for one or more units and over time.

The dashboard has multiple metrics displayed in “badges”, each one providing the name, the value, an arrow indicating the 4-year trend (in % change unless otherwise noted).  The badge itself is interactive and when the user hovers over the badge, a tool symbol will appear just click on that and you can accomplish so many things.

To start, just begin typing in the name of a school corporation or city or town, county or township in the blank box.  An “auto-list” will appear and you choose the one that matches what you want. 

 

When you click on it, you will see a variety of data access options – just click on each one to see what you can do!

Comparison Table

The comparison table offers two distinct views – a comparison of many units, side by side OR a comparison for one unit, but over time.

 

Glossary

Dashboard Item	Description
Tax rate	The percentage used to determine how much a property taxpayer will pay per $100 of net assessed value.
Tax levy	The specific amount of money that a taxing unit may raise each year in property taxes.
CNAV	The assessed value of property minus any deductions, exemptions and/or credits as certified to the Department of Local Government finance by the County Auditor.
Budget appropriation	The creation of a budget for the upcoming fiscal year provides a financial plan for each local government and the total appropriation reflects the amount of money that will be required.
Actual disbursements	The amount of money disbursed by the local government for the calendar year just ended – this is actual spending, not planned spending. The following items are excluded from this disbursements figure: Payments to or on Behalf of Beneficiaries (D701) Payment of Taxes and Other Payroll Withholdings (D702) Distributions to Other Governmental Entities (D703) Transfer Out - Transferred to Another Fund (D704) Interfund Loan - Loaned to Another Fund (D705) Interfund Loan - Repaid to Another Fund (D706) Purchase of Investments (D900)
Actual revenue	The income received by the local unit during the calendar year just ended (sometimes called receipts). It comes from taxes, fees, grants and other sources.
Total employment	Public employment counts for each unit of government throughout the state, regardless of full- or part-time status or duration of employment.  It is literally the total number of employees during the most recent calendar year just ended.
Total Compensation	Total amount of compensation received by all public employees during the given calendar year.
Compensation per employee	A rough "per capita" amount of compensation, which doesn't account for full or part-time status or duration of employment.
Annual Debt Payments - Principal	The amount of principal paid during the calendar year just ended.
Annual Debt Payments - Interest	The amount of interest paid during the calendar year just ended.
School District A-F Grade	Part of Indiana's Education Accountability System, which in part measures individual student academic performance and growth-to-proficiency.
School District Total Enrollment	Public school district, or corporation, enrollment for the latest year.
School District Graduation Rate	Public school district’s graduation rate as calculated by the Indiana Department of Education.

 

More Information

Property taxation and local government finance can be complicated to explain – but there is much more information available for the avid reader!  Here are links to additional material you may find useful:

• Citizen’s Guide to Property Tax in Indiana
  http://www.in.gov/dlgf/2516.htm
• Information about the Department of Local Government Finance and Their Mission
  http://www.in.gov/dlgf/2337.htm
• Overview of Assessments
  http://www.in.gov/dlgf/2489.htm
• The Budget Process
  https://gateway.ifionline.org/public/budgetProcess.aspx
• The Budget Manual for Local Government
  http://www.in.gov/dlgf/files/2012_Budget_Manual.pdf
• Accounting Manual – Each Unit Type Has Its Own (this link will get you to a list of unit types)
  http://www.in.gov/sboa/4428.htm
• Information about the State Board of Accounts and Their Mission
  http://www.in.gov/sboa/4439.htm