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DLGF > County Specific Information > LaPorte LaPorte

Click HERE to visit the LaPorte County Web site.

Budget

The budget order is a critical document in calculating tax bills. The order contains the state's certification of the approved budget, the certified net assessed value, the tax rate and the levy for each fund of each taxing unit in a county. The order also gives the total tax rate for each taxing district.

2011 LaPorte County Budget Order - Issued November 2, 2012

2010 LaPorte County Budget Order - Issued June 26, 2012

2009 LaPorte County Budget Order - Issued May 18, 2012

2008 LaPorte County Budget Order - Issued November 2, 2011

REVISED 2007 LaPorte County Budget Order - Issued November 3, 2010

2007 LaPorte County Budget Order - Issued August 31, 2009

Pre-Reassessment 2007 County Budget - Issued August 31, 2009

County Budget Analysis

Assessment

Review of LaPorte County property assessment activities under Indiana Code section 6-1.1-4-31

2009 pay 2010

  1. LaPorte County Annual Adjustment Order for 2009-pay-2010
  2. Notice of Public Hearing on Department of Local Government Finance's Performance of Annual Adjustment for 2009-pay-2010 real property taxes in LaPorte County - July 2, 2009
  2008 pay 2009
  1. LaPorte County Annual Adjustment Order for 2008-pay-2009
  2. Notice of Public Hearing on Department of Local Government Finance's Performance of Annual Adjustment for 2008-pay-2009 real property taxes in LaPorte County - May 20, 2009

2007 pay 2008

2006 pay 2007

  1. Department Letter to Auditor Craig Hinchman - September 21, 2009
  2. E-mail from Auditor Craig Hinchman to Operations Director Jeff Volz RE: Certification of AVs - May, 20, 2009
  3. Letter from Atherton to Rushenberg RE: Changes in LaPorte Assessments - April 30, 2009
  4. Reassessment Appeal Clarification Memo - January 28, 2009
  5. Approved 2006 LaPorte County Ratio Study
  6. DLGF Approval of LaPorte County Ratio Study Submission - January 23, 2009
  7. Letter from Atherton to Rushenberg RE: Ratio Study - January 22, 2009
  8. Letter from Atherton to Rushenberg RE: LaPorte County Ratio Studies - January 20, 2009
  9. Robert Denne's January 11th comments - January 12, 2009
  10. DLGF Response to LaPorte County Ratio Study Submission - December 4, 2008
  11. Attachment A: Mann Whitney/Spearman Rank Test Results - December 4, 2008
  12. Attachment B: LaPorte County 2006 Annual Adjustment Sales Ratio Study Checklist - December 4, 2008
  13. Nexus 2006 Re-trending Workplan - June 24, 2008
  14. Audio from LaPorte Public Hearing - June 24, 2008 (Audio Part 1), (Audio Part 2)
  15. LaPorte Reassessment Attachments - 28 May, 2008
  16. DLGF Orders - LaPorte County to Reassess for Pay 2007 - 28 May, 2008
  17. LaPorte County Reassessment Order - 28 May, 2008
  18. Final Request from Wendt - Denne - Atherton - May 21, 2008
  19. Nexus Submission - May 21, 2008
  20. LaPorte County 2006 Annual Trending: Exhibits Volume II - May 15, 2008

    Title Page: LaPorte County 2006 Annual Trending: Exhibits Vol. II May 15, 2008
    Contents: Table of Contents, LaPorte County Response & Exhibits: Vol. II, March 1, 2006 Assessments
    Tab A: Cover Letter from Shaw Friedman, LaPorte County Attorney
    Tab B: Dr. Tom Hamilton's Analysis of Denne & DLGF Studies; Hamilton Resume
    Tab C: DLGF Ratio Study #2; DLGF Sales Chasing Study: DLGF Effective Age Study
    Tab D: LaPorte/Nexus Analysis of DLGF Studies
    Tab E: DLGF Certified Class Materials on Trending, Effective Age & Sales Disclosures
    Tab F: Various Tables Prepared by LaPorte/Nexus
    Tab G: IAAO 2007 Ratio Study Standard
    Tab H: Reports/Presentations/Findings from Almy, Gloudemans, Jacobs & Denne
    Tab I: IAAO Training Materials from Workshop on Ratio Studies
    Tab J: DLGF Memo on Assessed Value Changes
    Tab K: LaPorte County FOI Request, E-Mails, Memos, Draft 2011 Assessment Manuals
    Tab L: Articles from News Dispatch & Indianapolis Star
    Tab M: Letter from Representative Scott Pelath to Governor Mitch Daniels
    Tab N: Misc. E-Mail and Other Correspondence
    Tab O: DLGF Resolution & Public Hearing Notice
    Tab P: Indiana Tax Court Precedent
    MISC: Information from disc; various ratio studies, sales chasing studies, etc.
    A: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2 Corrected
    B: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 2
    C: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver. 1
    D: DLGF LaPorte Co 2006 Ratio Study Using Bill Ver 1 Corrected
    E: 2006 Pay 2007 Approved Ratio Study
  21. LaPorte Reassessment Video - May 15, 2008 site | pa rt 1 | part 2
  22. La Porte Reassessment Audio-May 15, 2008
  23. LaPorte County Reassessment Hearing-May 15, 2008
  24. LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits report
    Title Page: LaPorte County 2006 Annual Trending Summary, Rebuttal & Exhibits
    Contents: Table of Contents, LaPorte County Response & Exhibits, March 1, 2006 Assessments
    Tab 1: Cover Letter from Shaw Friedman
    Tab 2: IFPI Property Tax Equalization Study, LaPorte County
    Tab 3: Overview of LaPorte County Annual Trending Activities
    Tab 4: Summary of Land & Neighborhood Factor Changes, 05 v. 06
    Tab 5: Nexus Letter to Former DLGF Commissioner Melissa Henson
    Tab 6: LaPorte Co. Ethics Complaint Against Lorraine Harmon, former DLGF Employee
    Tab 7: Nexus Response to Denne Study #1
    Tab 8: Nexus Response to Denne Study #2
    Tab 9: Nexus Response to Denne Study #3 & DLGF Ratio Study
    Tab 10: Indiana Annual Trending Rule
    Tab 11: IAAO Standard on Ratio Studies (1999)
    Tab 12: LaPorte County Final/Approved Ratio Study; Summary Page, 2006
    Tab 13: Nexus Analysis of High Income v. Low Income Assessment Levels, LaPorte Co.
    Tab 14: Comparison of Indiana Ratio Studies, Denne v. Kelly & Wuensch
    Tab 15: Summary of 2006 Appeals, LaPorte Co.
    Tab 16: Charts of Changes to Grade, Condition, Effective Age, & Land Values, 05 v. 06
    Tab 17: DLGF Analysis of LaPorte 2006 Assessments, Fall 2007
    Tab 18: 2007 Reassessment Map Status, State of Indiana, October, 2007
    Tab 19: DLGF 2005 School Assessment Ratio Study
    Tab 20: Summary of DLGF Parcel Review Requests, LaPorte County
    Tab 21: LaPorte County C&I Cost Schedules, March 1, 2006
    Tab 22: DLGF Ratio Study (Billable AV v. Sales), March 2008
    Tab 23: Nexus Preliminary Corrected DLGF Ratio Study, March 2008
    Tab 24: Sample Neighborhood Study, Center Township, LaPorte County
    Tab 25: Summary of Spearman Rank Correlation Coefficient
    Tab 26: Misc. Correspondence, Memos, etc.
  25. LaPorte Public Hearing - May 15, 2008 & Reassessment Resolution - May 2, 2008 (PDF)
  26. Statement of County Auditor - April 24, 2008
  27. Atherton Closing Remarks - April 24, 2008
  28. LaPorte Nexus Evidence - April 24, 2008
  29. Chi Square Test - April 24, 2008
  30. DLGF Summary of LaPorte Ratio Study - April 24, 2008
  31. Median Change in Sold and Unsold Parcels, Improved Residential Property 2006 v 2007 - April 16, 2008
  32. DLGF Ratio Study Analysis - April 16, 2008
  33. Evaluation of Nexus's Claims - Simpson's Paradox - April 2008
  34. Schwab Effective Age Memo - April 2008
  35. DLGF Completed Analysis - ratio study & Mann -Whitney - April 2008
  36. Kelly email Responses - April 2008
  37. Wilcoxan Mann Whitney Teste mail From Kelly - April 2008
  38. Spearman background - April 2008
  39. Corrected Michigan TWP improved RES ratio study - April 2008
  40. Spearman scores - April 2008
  41. DLGF study Michigan TWP improved RES corrected - April 2008
  42. Notice to taxpayers - March 6, 2008
  43. LaPorte Public Hearing DLGF Presentation - March 6, 2008 (PPT)
    • Audio from LaPorte Public Hearing - March 6, 2008 (Au dio)
  44. Letter from Atherton to Rushenberg RE Sales Chasing - February 27, 2008 (PDF)
    • Exhibit 1 to Feb. 27 Letter to Rushenberg - February 27, 2008 (PDF)
  45. Atherton Letter - Response to Nexus Rebuttal to Denne Report - January 24, 2008 (PDF)
    • Analysis Of Sales Chasing (PDF)
  46. Commissioner Letter to LaPorte Co. Assessor and Wendt re: tax billing data non-compliance and ratio study information request - January 17, 2008 (PDF)
  47. Commissioner Letter to LaPorte Co. Assessor and Wendt re: DLGF's review process - December 21, 2007 (PDF)
  48. Commissioner response to Rep. Pelath - December 13, 2007 (PDF)
  49. Rep. Pelath Letter to DLGF - December 4, 2007 (PDF)
  50. Commissioner Letter to Wendt requesting data from Denne ratio study - December 4, 2007 (PDF)
  51. LaPorte Co. Assessor/Nexus Group response to Denne ratio study - November 28, 2007 (PDF)
  52. Commissioner Letter to LaPorte Co. Assessor re: Denne ratio study - November 20, 2007 (PDF)
  53. Wendt request for reassessment - October 29, 2007 (PDF)
  54. Denne ratio study of LaPorte County - October 19, 2007 (PDF)
  55. Commissioners Announcement - September 15, 2007
  56. DLGF Memo - September 6, 2007

Reports

County Adjusted Gross Income Tax (CAGIT) Distribution Report. This report shows the distribution of local income tax. CAGIT is distributed to each taxing unit, except schools. Calculation details available HERE.

County Economic Development Income Tax (CEDIT) Distribution Report. This report shows the distribution of local income tax. CEDIT is distributed only to cities, towns, and the county unit. Calculation details available HERE.

County Option Income Tax (COIT) Distribution Report. This report shows the distribution of local income tax. COIT is distributed to each taxing unit, except schools. Calculation details available HERE.

Additional Statewide Reports

Assessment

Ratio Study

As part of the Annual Adjustment process, counties are responsible for submitting a ratio study and uniformity for all classes of property in all townships. The ratio study measures the accuracy and equity of assessments. It is determined by the formula: Assessed Value/Sale Price = Ratio. The assessment ratio for all properties in Indiana is to be 100%.

The accuracy of assessments refers to how close the assessments determined by local assessing officials are to market value-in-use.

Assessment Progress

On-time property tax billing is a culmination of a year's worth of work of locally elected officials. The process can be separated into two stages: Assessment-to-Budget and Budget-to-Tax Billing. Because these two stages are closely tied, delays in any of the steps in these two stages can have an affect on the timing of property tax bills.

Because each report is very technical in nature, please view the Glossary for definitions of terms used.

Note: The Department will not be providing GANTT Charts for Assessment-to-Tax Billing cycles after 2009-pay-2010.

County Property Tax Summaries

The Department of Local Government Finance (DLGF) developed summaries to provide taxpayers information about property taxes in their counties. Each county summary provides a property tax breakdown from 2006 to 2007, 2007 to 2008, 2008 to 2009, 2009 to 2010, 2010 to 2011, and 2011 to 2012 and shows the shift of property tax burden between property classes. Additionally, the summaries break down where each property tax dollar goes, show a comparison of local spending by unit and list recent debt issued by unit. Finally, the summaries reveal how much local spending has changed over a 10-year period and compare it to the rate of inflation.

Summaries represent the best information available to the Department. Because some counties have not provided complete data to the Department, information in the summaries may vary.