Franklin County 2016 Local Government Budgets and Taxes
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1 Franklin County 2016 Local Government Budgets and Taxes Dr. Larry DeBoer, Purdue University Department of Agricultural Economics Tamara Ogle, Purdue Extension Community Development 1. FRANKLIN COUNTY LOCAL GOVERNMENTS, 2016 Appropriations by Fund Type Tax Unit Total Appropriations General Debt Cumulative/ Cap Projects Operating Tax Levy Net Assessed Value Tax Rate Total, All Units 38,366,161 25,574,934 2,091,157 2,978,532 7,721,538 14,766,212 1,012,648, FRANKLIN COUNTY 6,376,197 2,467, , ,650 3,029,168 3,520,978 1,012,648, BATH TOWNSHIP 22,750 12, ,600 11,904 38,154, BLOOMING GROVE TOWNSHIP 27,350 12, ,000 17,593 41,199, BROOKVILLE TOWNSHIP 90,533 33, ,953 56, ,511, BUTLER TOWNSHIP 23,850 13, ,900 9,649 62,708, FAIRFIELD TOWNSHIP 14,688 6, ,518 12,428 30,089, HIGHLAND TOWNSHIP 32,350 18, ,000 18,130 59,575, LAUREL TOWNSHIP 39,000 22, ,200 21,846 42,492, METAMORA TOWNSHIP 45,310 24, ,200 20,366 33,223, POSEY TOWNSHIP 19,256 12, ,055 8,880 29,303, RAY TOWNSHIP , ,620, SALT CREEK TOWNSHIP 38,840 14, ,150 11,306 45,976, SPRINGFIELD TOWNSHIP 42,502 16,000-3,502 23,000 17,826 70,099, WHITEWATER TOWNSHIP 85,000 26, ,500 43, ,693, *BATESVILLE CIVIL CITY ,993 86,385, CEDAR GROVE CIVIL TOWN ,812 4,417, LAUREL CIVIL TOWN 132,000 96, ,000 42,265 7,739, MT. CARMEL CIVIL TOWN ,620 1,733, OLDENBURG CIVIL TOWN 257, , , ,104 17,277, BROOKVILLE CIVIL TOWN 1,720,912 1,569, , ,776 78,822, FRANKLIN CO COMM SCHOOL 28,587,729 20,313,451 1,668,698 2,518,380 4,087,200 6,115, ,886, *BATESVILLE COMM SCHOOL CORP ,098, ,606, *UNION COUNTY SCHOOL CORP ,019 38,154, FRANKLIN COUNTY PUBLIC LIBRARY 810, , , ,819, *BATESVILLE PUBLIC LIBRARY , ,620, *SOUTHEASTERN IN SOLID WASTE MGMT ,682 1,012,648,
2 2. FRANKLIN COUNTY LOCAL GOVERNMENTS, 2016 Total Appropriations General Debt Cumulative/ Cap Projects Operating Tax Levy All Units 38,366,161 25,574,934 2,091,157 2,978,532 7,721,538 14,766,212 County 6,376,197 2,467, , ,650 3,029,168 3,520,978 Townships 481, ,851-3, , ,074 Cities/Towns 2,110,806 1,770, ,094 1,484,570 School Corps. 28,587,729 20,313,451 1,668,698 2,518,380 4,087,200 8,608,544 Library Districts 810, , ,364 Special Districts ,682 Population: 22,872 Per Person, All Units 1,677 1, County Townships Cities/Towns School Corps. 1, Library Districts Special Districts % of All Units 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% County 16.6% 9.6% 20.2% 15.3% 39.2% 23.8% Townships 1.3% 0.8% 0.0% 0.1% 3.4% 1.9% Cities/Towns 5.5% 6.9% 0.0% 0.0% 4.4% 10.1% School Corps. 74.5% 79.4% 79.8% 84.6% 52.9% 58.3% Library Districts 2.1% 3.2% 0.0% 0.0% 0.0% 5.0% Special Districts 0.0% 0.0% 0.0% 0.0% 0.0% 0.9% % of Total Appropriations 100.0% 66.7% 5.5% 7.8% 20.1% 38.5% County 100.0% 38.7% 6.6% 7.2% 47.5% 55.2% Townships 100.0% 44.2% 0.0% 0.7% 55.1% 57.1% Cities/Towns 100.0% 83.9% 0.0% 0.0% 16.1% 70.3% School Corps % 71.1% 5.8% 8.8% 14.3% 30.1% Library Districts 100.0% 100.0% 0.0% 0.0% 0.0% 91.6% Special Districts 0.0% 0.0% 0.0% 0.0% 0.0% -
3 3. FRANKLIN COUNTY TAX DISTRICTS, 2016 Tax District City/Town School Corporation County City/ Town School All District Rate BATH TOWNSHIP UNION COUNTY BLOOMING GROVE TOWNSHIP FRANKLIN COUNTY BROOKVILLE TOWNSHIP FRANKLIN COUNTY BROOKVILLE TOWN BROOKVILLE TOWN FRANKLIN COUNTY BUTLER TOWNSHIP-EAST FRANKLIN COUNTY BUTLER TOWNSHIP-WEST BATESVILLE FAIRFIELD TOWNSHIP FRANKLIN COUNTY HIGHLAND TOWNSHIP FRANKLIN COUNTY CEDAR GROVE TOWN CEDAR GROVE TOWN FRANKLIN COUNTY LAUREL TOWNSHIP FRANKLIN COUNTY LAUREL TOWN LAUREL TOWN FRANKLIN COUNTY METAMORA TOWNSHIP FRANKLIN COUNTY POSEY TOWNSHIP FRANKLIN COUNTY RAY TOWNSHIP BATESVILLE BATESVILLE CITY BATESVILLE CITY BATESVILLE OLDENBURG TOWN OLDENBURG TOWN BATESVILLE SALT CREEK TOWNSHIP-NORTH FRANKLIN COUNTY SALT CREEK TOWNSHIP-SOUTH BATESVILLE SPRINGFIELD TOWNSHIP FRANKLIN COUNTY MT. CARMEL TOWN MT. CARMEL TOWN FRANKLIN COUNTY WHITEWATER TOWNSHIP FRANKLIN COUNTY RAY TOWNSHIP FIRE TERRITORY OLDENBURG FIRE BATESVILLE SALT CREEK SOUTH FIRE TERRITORY OLDENBURG FIRE BATESVILLE BUTLER WEST FIRE TERRITORY OLDENBURG FIRE BATESVILLE BUTLER EAST FIRE TERRITORY OLDENBURG FIRE FRANKLIN COUNTY SALT CREEK NORTH FIRE TERRITORY OLDENBURG FIRE FRANKLIN COUNTY FRANKLIN COUNTY DISTRICT CIRCUIT BREAKER TAX CAP CREDITS, 2016
4 Tax District District Tax Rate Homestead (1%) Residential/ Farmland (2%) Business Real & Personal (3%) Homestead Over 65 Total Tax Cap Credits District Levy Credits % of Levy FRANKLIN COUNTY 19,186 75,154-14, ,113 15,032, % BATH TOWNSHIP , % BLOOMING GROVE TWP , % BROOKVILLE TOWNSHIP ,594 2,594 2,128, % BROOKVILLE TOWN ,026 75,154-4,633 89,813 1,852, % BUTLER TOWNSHIP-EAST , % BUTLER TOWNSHIP-WEST , % FAIRFIELD TOWNSHIP , % HIGHLAND TOWNSHIP , % CEDAR GROVE TOWN , % LAUREL TOWNSHIP , % LAUREL TOWN , % METAMORA TOWNSHIP , % POSEY TOWNSHIP , % RAY TOWNSHIP , % BATESVILLE CITY , ,928 1,634, % OLDENBURG TOWN ,876 1, , % SALT CREEK TWP-NORTH , % SALT CREEK TWP-SOUTH , % SPRINGFIELD TOWNSHIP , % MT. CARMEL TOWN , % WHITEWATER TOWNSHIP ,675, % RAY TOWNSHIP FIRE TERR ,453 1, , % SALT CREEK SOUTH FIRE TERR , % BUTLER WEST FIRE TERR , % BUTLER EAST FIRE TERR , % SALT CREEK NORTH FIRE TERR , % 5. FRANKLIN COUNTY DISTRICT CIRCUIT BREAKER TAX CAP CREDITS, 2016 Estimated Tax Cap Credits by Unit
5 Tax District City/Town School Corporation Total Tax Cap Credits County City/ Town School Corp All BATH TOWNSHIP UNION COUNTY BLOOMING GROVE TOWNSHIP FRANKLIN COUNTY BROOKVILLE TOWNSHIP FRANKLIN COUNTY 2, , BROOKVILLE TOWN BROOKVILLE TOWN FRANKLIN COUNTY 89,813 13,498 35,549 33,872 6,895 BUTLER TOWNSHIP-EAST FRANKLIN COUNTY BUTLER TOWNSHIP-WEST BATESVILLE FAIRFIELD TOWNSHIP FRANKLIN COUNTY HIGHLAND TOWNSHIP FRANKLIN COUNTY CEDAR GROVE TOWN CEDAR GROVE TOWN FRANKLIN COUNTY LAUREL TOWNSHIP FRANKLIN COUNTY LAUREL TOWN LAUREL TOWN FRANKLIN COUNTY METAMORA TOWNSHIP FRANKLIN COUNTY POSEY TOWNSHIP FRANKLIN COUNTY RAY TOWNSHIP BATESVILLE BATESVILLE CITY BATESVILLE CITY BATESVILLE 9,928 1,860 3,430 4, OLDENBURG TOWN OLDENBURG TOWN BATESVILLE 1, SALT CREEK TOWNSHIP-NORTH FRANKLIN COUNTY SALT CREEK TOWNSHIP-SOUTH BATESVILLE SPRINGFIELD TOWNSHIP FRANKLIN COUNTY MT. CARMEL TOWN MT. CARMEL TOWN FRANKLIN COUNTY WHITEWATER TOWNSHIP FRANKLIN COUNTY RAY TOWNSHIP FIRE TERR. OLDENBURG FIRE BATESVILLE 1, SALT CREEK SOUTH FIRE TERR. OLDENBURG FIRE BATESVILLE BUTLER WEST FIRE TERR OLDENBURG FIRE BATESVILLE BUTLER EAST FIRE TERR OLDENBURG FIRE FRANKLIN COUNTY SALT CREEK NORTH FIRE TERR OLDENBURG FIRE FRANKLIN COUNTY
6 6. FRANKLIN COUNTY DISTRICT CIRCUIT BREAKER TAX CAP CREDITS, EST Unit Total Tax Cap Credits % of Total Credits Tax Levy Credits % of Levy Total, All Units 109, % 15,032, % FRANKLIN COUNTY 17, % 3,520, % BATESVILLE CITY 3.1% 553, % CEDAR GROVE TOWN 3, % 3, % LAUREL TOWN % 42, % MT. CARMEL TOWN - 0.0% 9, % OLDENBURG TOWN % 153, % BROOKVILLE TOWN 35, % 721, % FRANKLIN COUNTY SCHOOL CORP 36, % 6,115, % BATESVILLE SCHOOL CORP 6, % 2,098, % UNION COUNTY SCHOOL CORP % 395, % ALL OTHER UNITS 8, % 1,152, %
7 7. FRANKLIN COUNTY LOCAL OPTION INCOME TAXES, 2016 Income Tax Rate Income Tax Revenue All Local Income Taxes 1.500% 7,643,729 Revenue CAGIT Base 1.000% 5,091,828 CAGIT Public Safety 0.250% 1,272,957 CAGIT Special COIT Base COIT Public Safety COIT Special EDIT Base 0.250% 1,278,944 EDIT Special TOTAL 1.500% 7,643,729 Tax Relief CAGIT Replacement CAGIT Relief COIT Replacement COIT Relief EDIT Homestead TOTAL
8 8. FRANKLIN COUNTY TAX DISTRICTS, TAX AND LOIT CREDIT RATES, 2016 Tax Credit Percents, funded by Local Option Income Taxes Tax District Tax Rate LOIT Tax Replacement Credit COIT Homestead Credit EDIT Inventory Homestead Credit LOIT Homestead Credit LOIT Residential Credit BATH TOWNSHIP BLOOMING GROVE TOWNSHIP BROOKVILLE TOWNSHIP BROOKVILLE TOWN BUTLER TOWNSHIP-EAST BUTLER TOWNSHIP-WEST FAIRFIELD TOWNSHIP HIGHLAND TOWNSHIP CEDAR GROVE TOWN LAUREL TOWNSHIP LAUREL TOWN METAMORA TOWNSHIP POSEY TOWNSHIP RAY TOWNSHIP BATESVILLE CITY OLDENBURG TOWN SALT CREEK TOWNSHIP-NORTH SALT CREEK TOWNSHIP-SOUTH SPRINGFIELD TOWNSHIP MT. CARMEL TOWN WHITEWATER TOWNSHIP RAY TOWNSHIP FIRE TERR SALT CREEK SOUTH FIRE TERR BUTLER WEST FIRE TERR BUTLER EAST FIRE TERR SALT CREEK NORTH FIRE TERR
9 9. FRANKLIN COUNTY HOMESTEAD TAX BILLS, SELECTED DISTRICTS, 2016 BLOOMING GROVE TOWNSHIP BLOOMING GROVE TOWNSHIP BROOKVILLE TOWN BROOKVILLE TOWN Gross Assessed Value 129, , , ,000 Homestead Standard Deduction 45,000 45,000 45,000 45,000 Remainder 84, ,000 84, ,000 35% Supplemental Homestead Deduction 29,400 74,550 29,400 74,550 Mortgage Deduction 3,000 3,000 3,000 3,000 Taxable Assessed Value 51, ,450 51, ,450 District Tax Rate Gross Tax Bill 733 1,925 1,194 3,134 Total LOIT Credit Rate 0.00% 0.00% 0.00% 0.00% LOIT Credits Tax Bill after LOIT Credits 733 1,925 1,194 3,134 Tax Cap Rate 1% 1% 1% 1% Tax Cap 1,290 2,580 1,290 2,580 Tax Cap Credit Net Tax Bill 733 1,925 1,194 2,580 These are examples of homestead tax bills for two tax districts. Gross assessed value based on average home assessed value in the county, and double that value.
10 This page is left blank intentionally. 10. APPROPRIATIONS, LEVY AND ASSESSED VALUE PER PERSON, 2016
11 Appropriations by Fund Type Tax All Local Governments Population Total Appropriations General Debt Cumulative/ Cap Projects Operating Tax Levy Net Assessed Value Average Tax Rate Indiana Average 71,953 2,732 1, ,068 43, Fayette 23,434 2,574 1, ,031 29, Franklin 22,872 1,677 1, , Henry 48,985 2,329 1, , Rush 16,672 2,372 1, ,110 62, Union 7,182 3,233 2, , Wayne 67,001 2,700 1, ,014 36, Dearborn 49,455 2,676 1, , Decatur 26,521 2,803 1, , Hancock 72,520 2,755 1, ,030 44, Randolph 25,172 2,727 1, , Shelby 44,478 2,723 1, , STATEWIDE PERCENTILES FOR COUNTY COMPARISONS, 2016 Unit Tax Rates, 2016 District Tax Rates, 2016 Percentile Counties Cities/ Towns School Corps. Percentile All Districts City/Town Districts Rural Districts 10% % % % % (median) % (median) % % % % Appropriations, Levies and Assessed Values per Person, Sum for All Local Governments in a County Percentile Total Appropriations General Debt Cumulative/ Capital Projects Operating Tax Levy Net Assessed Value Average Tax Rate 10% 2,070 1, , % 2,268 1, , % (median) 2,528 1, , % 2,759 1, ,091 52, % 2,983 1, ,223 70,
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