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2020 Individual Tax Trends will vary depending on CHANGE IN ASSESSED VALUE(AV) Referendum Tax Levy in FWCS, SACS & NACS districts -Properties in FWCS, SACS & NACS districts are subject to Referendum taxes that may cause tax bills to be greater than the Property Tax Caps of 1, 2 and Referendum funds also do not receive PTR credits. -FWCS Debt service Referendum Tax Rate decreased 7.5% from 2019 due to a drop in the Tax Levy of 2.1% and increased NAV. It is important to note the FWCS Referendum rate is on average only 5-6% of the total applicable Taxing District tax rate. -SACS Operating Referendum rate decreased 3.7% from 2019 due to an almost static Tax Levy and the increase in NAV of over -NACS Debt service Referendum is to pay debt service for a new elementary school as well as existing school safety improvements and more than doubled from 2019 due to the 129% Levy increase. -The following taxing districts are in the FWCS area: Pleasant(59), St Joseph(63), Washington (65), and Wayne (67) Townships; Pleasant (60), St Joseph (64), Washington (66) and Wayne (68) Transits; FW Adams (69), FW Pleasant(71), FW St. Joseph(72), FW Washington(73), FW Wayne(74), FW Fire District(76), FW Pleasant Fire(80) and NH St Joseph(85). -The following taxing districts are in the SACS area: Aboite (38) and Lafayette (48) Townships; FW Aboite (75) and Zanesville (79). -Eel River (044), Lake (049), Perry (057), Huntertown(058), Huntertown Eel River (087) and FW Perry (091) are in the NACS district. Overall Considerations for Year to Year Comparisons 2020 Allen County Property Tax Comparison -Tax rates for each local unit of government are determined by dividing the Property Tax Levy (the amount of money the unit of government needs to operate) by the Net Assessed Value (NAV) for each unit. -Higher tax levies increase tax rates and vice versa. Inversely, higher AV lowers the tax rate and vice versa. -A tax unit's percentage increase in tax levy will not usually equal the percentage increase in the unit's tax rate. For example, Fort Wayne's(FW) tax levy increased approximately 3.5% from 2019, however FW tax rate decreased over 2.2% because its NAV increased 5.8%. -Generally, if AV of an individual property goes up, the tax bill goes up and vice versa. -Especially true for properties already at the tax caps as the taxes are calculated as a percent of the AV, with the exception of the SACS, FWCS and NACS Referendum rates as they are exempt from CB caps. if a property is at the tax caps and the AV increases, the tax bill may also increase because the higher AV results in a higher tax cap for the property. -With overall NAV increasing 6.8% and tax rates decreasing only a portion of this, many will see increased taxes unless their AV remained fairly constant. -Overall NAV in Allen County increased by 6.8%. Only 4 out of 47 taxing districts had decreases in NAV and only 3 experienced an increase in Net Tax Rate. -This is anticipated given the 6.8% NAV growth is 41% more than overall total levy increase of only 4.8%. -The 2020 Local Income Tax (LIT) Uniform Property Tax Relief (PTR) credit is approximately 6.1% of the Gross Tax Liability reflecting a 4.8% increase over the 2019 rate due to greater income tax revenue to fund the credit. Homesteads receive an additional PTR credit of approximately 7% for a total credit rate over 13% which is a slight 2% increase over 2019. -In general, 2020 tax bills will be higher than 2019 due to AV increasing disproportionately to the decrease in tax rates. -In example, two of the more populous areas of FW Wayne and FW St Joe had NAV increases of 5.8% and 7.2%, but the corresponding tax rate decreases are only 1.7 & 1.8%. -Expectations are that the majority of property owners will see increased tax bills as a result of increased AV and some may even experience double digit increases in areas for which the market demand has been greater. -As explained below, all school districts except EACS have a referendum tax rate that is outside the tax caps and the NACS referendum rate more than doubled so owners in these areas may see their tax capped bills increase from this. Nick Jordan Allen County Auditor March 2020 ---PAGE BREAK--- 2020 School Corporation Levy Changes City of Fort Wayne Levy Increase 2020 Experience for Homeowners - Moderate to Large INCREASES due to Increased AV 2020 Experience Farmland Owners - Relatively unchanged, possible DECREASES. 2020 Rental/Apartment Owners - INCREASES due to Increased AV 2020 Experience Business/Personal Property Owners - INCREASES in due to Increased NAV -Similar to Homesteads, increases for Rental/Apartment owners will be driven for the most part by AV increases. -Approximately 38% of taxing district net rates are above dirving Rental/Apartment units to the tax caps in these areas. -For rental properties not at the tax caps there is still a good chance they will see tax bill increases due to the aforementioned increase in AV. -As mentioned previously, referendum rates are outside the tax caps and cause bills to go above tax caps -Business/Personal Property owners located in many FW taxing districts are subject to tax rates over $3 and therefore may be at the 3% Tax Cap. -As mentioned above, tax bill increases will correlate with the value increase of the specific parcel. -Properties located in SACS, FWCS and NACS are subject to referendum taxes exempt from the tax caps and may have bills above the 3% cap. The taxes levied by School Corporations are the largest (35%) piece of the overall tax bill and therefore are a main factor in driving tax bills up or down. -FWCS overall levy increased approximately 7.1%, NAV up 5.8%, resulting in a 1.4% increase of the overall FWCS tax rate due. FWCS Debt service and Operations levies increased 75% & -SACS levy increased 11.5% driven by 28% increase in Debt Service. The SACS tax rate increased over 5% as 6.4% NAV growth offered some reprieve from the levy increase. -NACS levy increase is 9.4% due to levy increases in all Funds but primarily the Referendum levy of 129%, NAV up 10.1% resulting in Tax Rate decrease less than -EACS levy increased 2.1%, due to the Operations; NAV up 7.6% generating a tax rate decrease over 5% -For 2020, Fort Wayne(FW) increased their levy 3.5%. The main contributing factors are the $7.7 mil (11.5%) increase in the Corporation Gen Fund that was somewhat offset by the $1.5 mil & $1.7 mil decreases in the Fire and Park levies. FW NAV is up 5.8% negating the levy increase for a net 2.2% decrease in the tax rate. -Depending on whether or not a property is at the tax caps will greatly affect how the tax bill fluctuates. FW residents already at the tax caps, AV increases will generally result in a correlating increase in the tax bill. FW residents not at the tax caps with minimal AV increases, the tax bills may remain consistent from 2019. -Tax rates decreased in all FW taxing districts, BUT almost all Taxing units experienced significant AV growth; therefore it is anticipated that most properties AV increased which will drive up tax bills. -Homeowners may see tax bills with increases in the 7-10% region and possibly more. -Over 75% of Homesteads are located within 8 taxing districts of which had an average AV increase of Even though tax rates decreased in every taxing district but three, the drop is not enough to offset the increases in AV. -As was previously mentioned, the PTR credit rate only changed and will not be a significant factor. -In addition to AV increases, for those properties in Perry township the significant increase in NACS referendum tax rate will also cause an increase in your tax bill as it is outside the tax caps. -FWCS & SACS referendum rates decreased, therefore they will not be the cause of tax bill increases from 2019. -Historically, AV for farms have generally fallen below the market value. -For 2020, the base value is $1,560 per acre and decreased 3.1% from $1,610 in 2019. This is the result of 2016 law changes to the base value per acre calculation by the Indiana General Assembly in SEA 308. -This coupled with decreases in tax rates should actually drive down taxes bills in certain areas. -Ag land owners in NACS district could see tax increases due to the Referendum rate increase. Nick Jordan Allen County Auditor March 2020 ---PAGE BREAK--- GROSS LIT LIT NET YEAR: 2020 DISTRICT PTR NET HOMESTEAD HOMESTEAD COUNTY: 02 ALLEN RATE RATE RATE PTR RATE RATE % Change % Change (Less LIT (Less LIT PTR from 2019 from 2019 DISTRICT PTR Rate) Homestead Rate) Net Rate Net Rate 38 ABOITE 1.6387 6.0574 1.5458 13.0681 1.4383 0.82% 0.78% 39 ADAMS 2.0422 6.0574 1.9185 13.0681 1.7753 -6.66% -6.66% 40 ADAMS PTC 2.1037 6.0574 1.9763 13.0681 1.8288 -6.54% -6.55% 41 NEW HAVEN ADAMS 2.9668 6.0574 2.7871 13.0681 2.5791 -4.60% -4.60% 42 CEDAR CREEK 1.6092 6.0574 1.5117 13.0681 1.3989 -4.51% -4.51% 43 GRABILL 2.5260 6.0574 2.3730 13.0681 2.1959 -1.71% -1.71% 44 EEL RIVER 1.8166 6.0574 1.7121 13.0681 1.5912 -2.04% -1.82% 45 JACKSON 1.6072 6.0574 1.5098 13.0681 1.3972 -4.40% -4.40% 46 JEFFERSON 1.6754 6.0574 1.5739 13.0681 1.4565 -4.15% -4.15% 47 NEW HAVEN JEFFERSON - F 2.9370 6.0574 2.7591 13.0681 2.5532 -4.50% -4.51% 48 LAFAYETTE 1.7527 6.0574 1.6529 13.0681 1.5374 0.73% 0.70% 49 LAKE 1.8286 6.0574 1.7234 13.0681 1.6016 -1.82% -1.60% 50 MADISON 1.6798 6.0574 1.5780 13.0681 1.4603 -4.53% -4.53% 51 MARION 1.6363 6.0574 1.5372 13.0681 1.4225 -4.16% -4.16% 52 MAUMEE 1.6798 6.0574 1.5780 13.0681 1.4603 -4.52% -4.52% 53 WOODBURN 2.2952 6.0574 2.1562 13.0681 1.9953 -5.27% -5.28% 54 MILAN 1.6583 6.0574 1.5579 13.0681 1.4416 -4.50% -4.50% 55 MONROE 1.6723 6.0574 1.5710 13.0681 1.4538 -4.22% -4.22% 56 MONROEVILLE 2.9581 6.0574 2.7789 13.0681 2.5715 -4.96% -4.96% 57 PERRY 1.8206 6.0574 1.7159 13.0681 1.5947 -2.07% -1.85% 58 HUNTERTOWN 1.9130 6.0574 1.8027 13.0681 1.6750 -1.39% -1.19% 59 PLEASANT 1.8632 6.0574 1.7611 13.0681 1.6429 -0.77% -0.83% 60 PLEASANT PTC 1.9247 6.0574 1.8189 13.0681 1.6964 -0.82% -0.88% 61 SCIPIO 1.6192 6.0574 1.5211 13.0681 1.4076 -4.45% -4.46% 62 SPRINGFIELD 1.6309 6.0574 1.5321 13.0681 1.4178 -4.60% -4.60% 63 ST. JOSEPH 1.7952 6.0574 1.6972 13.0681 1.5838 -1.35% -1.41% 64 ST. JOSEPH PTC 1.8567 6.0574 1.7550 13.0681 1.6373 -1.39% -1.45% 65 WASHINGTON 1.7902 6.0574 1.6925 13.0681 1.5795 -2.58% -2.62% 66 WASHINGTON PTC 1.8517 6.0574 1.7503 13.0681 1.6329 -2.57% -2.62% 67 WAYNE 1.9955 6.0574 1.8854 13.0681 1.7579 -0.72% -0.78% 68 WAYNE PTC 2.0570 6.0574 1.9432 13.0681 1.8114 -0.78% -0.83% 69 FT.WAYNE ADAMS FWCS 3.2863 6.0574 3.0980 13.0681 2.8801 -1.80% -1.83% 70 FT. WAYNE-ADAMS EACS 3.1687 6.0574 2.9768 13.0681 2.7546 -3.62% -3.63% 71 FT.WAYNE PLEASANT 3.2476 6.0574 3.0616 13.0681 2.8464 -1.78% -1.81% 72 FT.WAYNE ST.JOSEPH 3.2602 6.0574 3.0735 13.0681 2.8574 -1.79% -1.82% 73 FT.WAYNE WASHINGTON 3.2510 6.0574 3.0648 13.0681 2.8494 -1.59% -1.62% 74 FT.WAYNE WAYNE 3.3799 6.0574 3.1859 13.0681 2.9614 -1.71% -1.74% 75 FORT WAYNE ABOITE 3.1531 6.0574 2.9685 13.0681 2.7548 -0.82% -0.83% 76 FT.WAYNE WAYNE F DIST 3.0513 6.0574 2.8772 13.0681 2.6758 -0.24% -0.28% 77 FW-ADAMS PARK NH EACS 3.1709 6.0574 2.9788 13.0681 2.7565 -3.09% -3.09% 79 ZANESVILLE 1.8917 6.0574 1.7835 13.0681 1.6583 0.17% 0.15% 80 FT.WAYNE PLEASANT FIRE 2.9190 6.0574 2.7529 13.0681 2.5608 -0.25% -0.29% 82 LEO-CEDARVILLE-CEDAR CR 1.9450 6.0574 1.8272 13.0681 1.6908 -4.40% -4.40% 85 NEW HAVEN ST JOE 3.0583 6.0574 2.8838 13.0681 2.6818 -2.64% -2.67% 87 EEL RIVER HUNTERTOWN 1.9090 6.0574 1.7989 13.0681 1.6715 -1.37% -1.16% 91 FORT WAYNE PERRY 3.3171 6.0574 3.1217 13.0681 2.8956 -2.16% -2.04% 97 FORT WAYNE MILAN 3.1343 6.0574 2.9444 13.0681 2.7247 -3.51% -3.52% 2020 Allen County Tax Rates ---PAGE BREAK--- TAXING DISTRICTS 2019 Abstract NAV* 2020 Abstract NAV* % Change 038 ABOITE TOWNSHIP (11) 1,145,845,853.00 $ $1,212,193,318 5.79% 039 ADAMS TOWNSHIP (12) 71,000,647.00 $ $72,360,356 1.92% 040 ADAMS TOWNSHIP - TRANS 23,992,558.00 $ $23,640,761 -1.47% 041 NEW HAVEN ADAMS TWP - TRANS 438,853,908.00 $ $474,069,015 8.02% 042 CEDAR CREEK TOWNSHIP 492,496,698.00 $ $540,173,642 9.68% 043 GRABILL-CEDAR CREEK (40) 43,440,199.00 $ $45,779,707 5.39% 044 EEL RIVER TOWNSHIP 160,001,840.00 $ $173,582,597 8.49% 045 JACKSON TOWNSHIP (15) 53,841,369.00 $ $54,954,213 2.07% 046 JEFFERSON TOWNSHIP (16) 122,996,253.00 $ $119,527,157 -2.82% 047 NEW HAVEN JEFFERSON TWP TRANS 58,272,331.00 $ $70,321,827 20.68% 048 LAFAYETTE TOWNSHIP (17) 400,493,323.00 $ $445,550,730 11.25% 049 LAKE TOWNSHIP (18) 148,467,224.00 $ $155,351,174 4.64% 050 MADISON TOWNSHIP (19) 99,325,660.00 $ $100,819,731 1.50% 051 MARION TOWNSHIP (20) 171,952,377.00 $ $178,003,705 3.52% 052 MAUMEE TOWNSHIP (21) 69,736,851.00 $ $73,012,928 4.70% 053 WOODBURN CITY (55) 34,309,757.00 $ $37,943,841 10.59% 054 MILAN TOWNSHIP (22) 243,210,326.00 $ $256,096,000 5.30% 055 MONROE TOWNSHIP (23) 48,668,863.00 $ $49,140,135 0.97% 056 MONROEVILLE TOWN (45) 20,473,355.00 $ $22,192,073 8.39% 057 PERRY TOWNSHIP (24) 1,104,567,932.00 $ $1,242,884,731 12.52% 058 HUNTERTOWN TOWN (42) 303,125,874.00 $ $330,821,114 9.14% 059 PLEASANT TOWNSHIP (25) 143,780,440.00 $ $149,248,042 3.80% 060 PLEASANT TOWNSHIP-TRANS (47) 3,771,060.00 $ $3,797,965 0.71% 061 SCIPIO TOWNSHIP (26) 27,005,513.00 $ $28,369,470 5.05% 062 SPRINGFIELD TOWNSHIP (27) 194,199,818.00 $ $225,189,120 15.96% 063 ST. JOSEPH TOWNSHIP (28) 256,166,166.00 $ $280,599,126 9.54% 064 ST. JOSEPH TOWNSHIP-TRANS (77) 8,016,830.00 $ $7,585,550 -5.38% 065 WASHINGTON TOWNSHIP (29) 108,226,125.00 $ $125,432,060 15.90% 066 WASHINGTON TOWNSHIP-TRANS (87) 60,994,473.00 $ $71,521,309 17.26% 067 WAYNE TOWNSHIP (31) 26,942,406.00 $ $28,490,773 5.75% 068 WAYNE TOWNSHIP-TRANS (30) 69,344,751.00 $ $70,680,662 1.93% 069 FORT WAYNE ADAMS TWP FT WAYNE 11,081,347.00 $ $11,078,307 -0.03% 070 FORT WAYNE ADAMS EACS 197,446,818.00 $ $217,662,987 10.24% 071 FORT WAYNE PLEASANT 36,237,977.00 $ $37,619,948 3.81% 072 FORT WAYNE ST JOSEPH TWP 2,152,453,493.00 $ $2,307,851,092 7.22% 073 FORT WAYNE WASHINGTON TWP 2,307,515,619.00 $ $2,343,680,446 1.57% 074 FORT WAYNE WAYNE TWP 2,313,249,194.00 $ $2,446,959,043 5.78% 075 FORT WAYNE ABOITE TWP 1,532,365,606.00 $ $1,615,811,136 5.45% 076 FORT WAYNE WAYNE SW FIRE DIST 120,616,517.00 $ $123,578,354 2.46% 077 FORT WAYNE ADAMS NH PARK EACS 104,728,330.00 $ $113,786,271 8.65% 079 ZANESVILLE TOWN (44) 3,054,015.00 $ $3,575,090 17.06% 080 FT WAYNE PLEASANT - FIRE (71) 53,000,146.00 $ $53,686,600 1.30% 082 LEO-CEDARVILLE-CEDAR CREEK TWP 143,195,646.00 $ $151,088,213 5.51% 085 NEW HAVEN ST.JOE 30,460,309.00 $ $32,653,218 7.20% 087 EEL RIVER HUNTERTOWN 37,761,020.00 $ $42,378,848 12.23% 091 FT.WAYNE PERRY 449,039,008.00 $ $479,824,663 6.86% 097 FT.WAYNE MILAN 2,248,140.00 $ $2,251,210 0.14% 15,647,973,965 16,652,818,258 6.42% *Excludes TIF values Comparison of 2020 vs 2019 Abstract NAV ---PAGE BREAK--- Allen County 2020 Net Homestead Tax Comparison by District $100,000 Homestead 2019 2019 2019 2019 2020 2020 2020 2020 Net Tax $ Net Tax % Net Homestead 1.00% Net Net Homestead 1.00% Net Increase Increase Homestead Tax Before Circuit Breaker Homestead Homestead Tax Before Circuit Breake Homestead (Decrease) (Decrease) TaxDistrict Tax Rate Circuit Breaker Credit Tax Tax Rate Circuit Breake Credit Tax from 2019 from 2019 38 Aboite* 1.4271 510.19 - 510.19 1.4383 514.19 - 514.19 4.00 1% 39 Adams 1.9021 679.99 - 679.99 1.7753 634.67 - 634.67 (45.32) 40 Adams Transit 1.9569 699.60 - 699.60 1.8288 653.80 - 653.80 (45.80) 2019 2020 41 New Haven Adams 2.7035 966.49 - 966.49 2.5791 922.03 - 922.03 (44.46) 42 Cedar Creek 1.4650 523.75 - 523.75 1.3989 500.11 - 500.11 (23.64) 72 Ft Wayne St. Joe* 1,040.43 1,021.52 43 Grabill 2.2342 798.72 - 798.72 2.1959 785.03 - 785.03 (13.69) 74 Ft Wayne Wayne* 1,068.64 1,058.70 44 Eel River* 1.6208 579.42 - 579.42 1.5912 568.85 - 568.85 (10.57) 75 Ft Wayne Aboite* 993.11 984.84 45 Jackson 1.4615 522.48 - 522.48 1.3972 499.50 - 499.50 (22.98) 57 Perry 580.85 570.11 46 Jefferson 1.5196 543.27 - 543.27 1.4565 520.70 - 520.70 (22.57) 73 Ft Wayne Washington* 1,035.41 1,018.66 47 New Haven Jefferson 2.6737 955.83 - 955.83 2.5532 912.77 - 912.77 (43.06) 38 Aboite* 510.19 514.19 1% 48 Lafayette* 1.5267 545.79 - 545.79 1.5374 549.62 - 549.62 3.83 1% 91 Fort Wayne Perry 1,015.76 1,032.78 2% 49 Lake* 1.6276 581.88 - 581.88 1.6016 572.57 - 572.57 (9.31) 42 Cedar Creek 523.75 500.11 50 Madison 1.5297 546.85 - 546.85 1.4603 522.06 - 522.06 (24.79) 51 Marion 1.4843 530.64 - 530.64 1.4225 508.54 - 508.54 (22.10) 52 Maumee 1.5295 546.79 - 546.79 1.4603 522.06 - 522.06 (24.73) 2019 2020 53 Woodburn 2.1064 753.06 - 753.06 1.9953 713.32 - 713.32 (39.74) 54 Milan 1.5095 539.65 - 539.65 1.4416 515.37 - 515.37 (24.28) Fort Wayne 1,009.66 998.34 55 Monroe 1.5179 542.64 - 542.64 1.4538 519.73 - 519.73 (22.91) New Haven 969.13 931.18 56 Monroeville 2.7058 967.33 - 967.33 2.5715 919.31 - 919.31 (48.02) Leo-Cedarville 632.29 604.46 57 Perry* 1.6248 580.85 - 580.85 1.5947 570.11 - 570.11 (10.74) Huntertown 605.30 598.19 58 Huntertown* 1.6951 606.01 - 606.01 1.6750 598.81 - 598.81 (7.20) Woodburn 753.06 713.32 59 Pleasant* 1.6567 592.27 - 592.27 1.6429 587.34 - 587.34 (4.93) Monroeville 967.33 919.31 60 Pleasant Transit* 1.7115 611.88 - 611.88 1.6964 606.46 - 606.46 (5.42) Grabill 798.72 785.03 61 Scipio 1.4732 526.68 - 526.68 1.4076 503.22 - 503.22 (23.46) Zanesville 591.95 592.84 0% 62 Springfield 1.4862 531.33 - 531.33 1.4178 506.86 - 506.86 (24.47) 63 St.Joe* 1.6065 574.31 - 574.31 1.5838 566.21 - 566.21 (8.10) 64 St. Joe Transit* 1.6613 593.92 - 593.92 1.6373 585.33 - 585.33 (8.59) 65 Washington* 1.6220 579.86 - 579.86 1.5795 564.67 - 564.67 (15.19) 66 Washington Transit* 1.6768 599.47 - 599.47 1.6329 583.76 - 583.76 (15.71) 67 Wayne* 1.7718 633.42 - 633.42 1.7579 628.45 - 628.45 (4.97) 68 Wayne Transit* 1.8266 653.02 - 653.02 1.8114 647.58 - 647.58 (5.44) 69 Ft Wayne Adams* 2.9338 1,048.85 - 1,048.85 2.8801 1,029.64 - 1,029.64 (19.21) 70 Ft Wayne Adams EACS 2.8583 1,021.85 (21.85) 1,000.00 2.7546 984.77 - 984.77 (15.23) 71 Ft Wayne Pleasant* 2.8988 1,036.32 - 1,036.32 2.8464 1,017.59 - 1,017.59 (18.73) 72 Ft Wayne St. Joe* 2.9103 1,040.43 - 1,040.43 2.8574 1,021.52 - 1,021.52 (18.91) 73 Ft Wayne Washington* 2.8963 1,035.41 - 1,035.41 2.8494 1,018.66 - 1,018.66 (16.75) 74 Ft Wayne Wayne* 3.0139 1,077.46 (8.82) 1,068.64 2.9614 1,058.70 - 1,058.70 (9.94) 75 Ft Wayne Aboite* 2.7779 993.11 - 993.11 2.7548 984.84 - 984.84 (8.27) 76 Ft Wayne Fire District* 2.6833 959.29 - 959.29 2.6758 956.60 - 956.60 (2.69) 0% 77 Ft Wayne Adams EACS NHP 2.8445 1,016.90 (16.90) 1,000.00 2.7565 985.45 - 985.45 (14.55) 79 Zanesville* 1.6558 591.95 - 591.95 1.6583 592.84 - 592.84 0.89 0% 80 Ft Wayne Pleasant Fire* 2.5682 918.14 - 918.14 2.5608 915.49 - 915.49 (2.65) 0% 82 Leo-Cedarville 1.7687 632.29 - 632.29 1.6908 604.46 - 604.46 (27.83) 85 New Haven St. Joe* 2.7554 985.07 - 985.07 2.6818 958.74 - 958.74 (26.33) 87 Eel River Huntertown* 1.6911 604.58 - 604.58 1.6715 597.56 - 597.56 (7.02) 91 Ft Wayne Perry* 2.9558 1,056.70 (40.94) 1,015.76 2.8956 1,035.18 (2.40) 1,032.78 17.02 2% 97 Ft Wayne Milan 2.8240 1,009.57 (9.57) 1,000.00 2.7247 974.08 - 974.08 (25.92) * These districts include a school referendum tax rate that is not subject to the circuit breaker limits. Average Difference for Municipalities Difference for Top Residential Districts SORTED BY TAX DISTRICT NIck Jordan Allen County Auditor March 2020 ---PAGE BREAK--- Allen County 2020 $50,000 Homestead Tax Comparison by District $50,000 Homestead 2019 2019 2019 2019 2020 2020 2020 2020 Net Tax $ Net Tax % Net Homestead 1.00% Net Net Homestead 1.00% Net Increase Increase Homestead Tax Before Circuit Breaker Homestead Homestead Tax Before Circuit Breaker Homestead (Decrease) (Decrease) TaxDistrict Tax Rate Circuit Breaker Credit Tax Tax Rate Circuit Breake Credit Tax from 2019 from 2019 38 Aboite* 1.4271 185.52 - 185.52 1.4383 186.98 - 186.98 1.46 1% 39 Adams 1.9021 247.27 - 247.27 1.7753 230.79 - 230.79 (16.48) 40 Adams Transit 1.9569 254.40 - 254.40 1.8288 237.74 - 237.74 (16.66) 2019 2020 41 New Haven Adams 2.7035 351.45 - 351.45 2.5791 335.28 - 335.28 (16.17) 42 Cedar Creek 1.4650 190.46 - 190.46 1.3989 181.86 - 181.86 (8.60) 72 Ft Wayne St. Joe* 378.34 371.46 43 Grabill 2.2342 290.44 - 290.44 2.1959 285.47 - 285.47 (4.97) 74 Ft Wayne Wayne* 391.80 384.98 44 Eel River* 1.6208 210.70 - 210.70 1.5912 206.86 - 206.86 (3.84) 75 Ft Wayne Aboite* 361.13 358.12 45 Jackson 1.4615 189.99 - 189.99 1.3972 181.64 - 181.64 (8.35) 57 Perry 211.22 207.31 46 Jefferson 1.5196 197.55 - 197.55 1.4565 189.35 - 189.35 (8.20) 73 Ft Wayne Washington* 376.51 370.42 47 New Haven Jefferson 2.6737 347.57 - 347.57 2.5532 331.92 - 331.92 (15.65) 38 Aboite* 185.52 186.98 1% 48 Lafayette* 1.5267 198.47 - 198.47 1.5374 199.86 - 199.86 1.39 1% 91 Fort Wayne Perry 384.25 376.43 49 Lake* 1.6276 211.59 - 211.59 1.6016 208.21 - 208.21 (3.38) 42 Cedar Creek 190.46 181.86 50 Madison 1.5297 198.86 - 198.86 1.4603 189.84 - 189.84 (9.02) 51 Marion 1.4843 192.96 - 192.96 1.4225 184.93 - 184.93 (8.03) 52 Maumee 1.5295 198.83 - 198.83 1.4603 189.84 - 189.84 (8.99) 2019 2020 53 Woodburn 2.1064 273.84 - 273.84 1.9953 259.39 - 259.39 (14.45) 54 Milan 1.5095 196.24 - 196.24 1.4416 187.41 - 187.41 (8.83) Fort Wayne 370.12 363.11 55 Monroe 1.5179 197.33 - 197.33 1.4538 188.99 - 188.99 (8.34) New Haven 352.41 338.61 56 Monroeville 2.7058 351.76 - 351.76 2.5715 334.30 - 334.30 (17.46) Leo-Cedarville 229.93 219.80 57 Perry* 1.6248 211.22 - 211.22 1.5947 207.31 - 207.31 (3.91) Huntertown 220.11 217.53 58 Huntertown* 1.6951 220.37 - 220.37 1.6750 217.75 - 217.75 (2.62) Woodburn 273.84 259.39 59 Pleasant* 1.6567 215.37 - 215.37 1.6429 213.58 - 213.58 (1.79) Monroeville 351.76 334.30 60 Pleasant Transit* 1.7115 222.50 - 222.50 1.6964 220.53 - 220.53 (1.97) Grabill 290.44 285.47 61 Scipio 1.4732 191.52 - 191.52 1.4076 182.99 - 182.99 (8.53) Zanesville 215.26 215.58 0% 62 Springfield 1.4862 193.21 - 193.21 1.4178 184.31 - 184.31 (8.90) 63 St.Joe* 1.6065 208.84 - 208.84 1.5838 205.89 - 205.89 (2.95) 64 St. Joe Transit* 1.6613 215.97 - 215.97 1.6373 212.85 - 212.85 (3.12) 65 Washington* 1.6220 210.86 - 210.86 1.5795 205.34 - 205.34 (5.52) 66 Washington Transit* 1.6768 217.99 - 217.99 1.6329 212.28 - 212.28 (5.71) 67 Wayne* 1.7718 230.33 - 230.33 1.7579 228.53 - 228.53 (1.80) 68 Wayne Transit* 1.8266 237.46 - 237.46 1.8114 235.48 - 235.48 (1.98) 69 Ft Wayne Adams* 2.9338 381.40 - 381.40 2.8801 374.41 - 374.41 (6.99) 70 Ft Wayne Adams EACS 2.8583 371.58 - 371.58 2.7546 358.10 - 358.10 (13.48) 71 Ft Wayne Pleasant* 2.8988 376.84 - 376.84 2.8464 370.03 - 370.03 (6.81) 72 Ft Wayne St. Joe* 2.9103 378.34 - 378.34 2.8574 371.46 - 371.46 (6.88) 73 Ft Wayne Washington* 2.8963 376.51 - 376.51 2.8494 370.42 - 370.42 (6.09) 74 Ft Wayne Wayne* 3.0139 391.80 - 391.80 2.9614 384.98 - 384.98 (6.82) 75 Ft Wayne Aboite* 2.7779 361.13 - 361.13 2.7548 358.12 - 358.12 (3.01) 76 Ft Wayne Fire District* 2.6833 348.83 - 348.83 2.6758 347.85 - 347.85 (0.98) 0% 77 Ft Wayne Adams EACS NHP 2.8445 369.78 - 369.78 2.7565 358.35 - 358.35 (11.43) 79 Zanesville* 1.6558 215.26 - 215.26 1.6583 215.58 - 215.58 0.32 0% 80 Ft Wayne Pleasant Fire* 2.5682 333.87 - 333.87 2.5608 332.90 - 332.90 (0.97) 0% 82 Leo-Cedarville 1.7687 229.93 - 229.93 1.6908 219.80 - 219.80 (10.13) 85 New Haven St. Joe* 2.7554 358.21 - 358.21 2.6818 348.63 - 348.63 (9.58) 87 Eel River Huntertown* 1.6911 219.85 - 219.85 1.6715 217.30 - 217.30 (2.55) 91 Ft Wayne Perry* 2.9558 384.25 - 384.25 2.8956 376.43 - 376.43 (7.82) 97 Ft Wayne Milan 2.8240 367.12 - 367.12 2.7247 354.21 - 354.21 (12.91) * These districts include a school referendum tax rate that is not subject to the circuit breaker limits. SORTED BY TAX DISTRICT Difference for Top Residential Districts Average Difference for Municipalities NIck Jordan Allen County Auditor March 2020 ---PAGE BREAK--- Allen County 2020 Rental/Apartment/Nursing Home Tax Comparison by District $100,000 Rental/Apartment 2019 2020 Net Tax $ Net Tax % No Deductions 2019 2019 2.00% 2019 2020 2020 2.00% 2020 Increase Increase NET NET Rental Circuit Breaker NET Rental NET NET RentalCircuit Breake NET Rental (Decrease) (Decrease) TaxDistrict Tax Rate Tax Credit Tax Tax Rate Tax Credit Tax from 2019 from 2019 38 Aboite* 1.5333 1,533.29 - 1,533.29 1.5458 1,545.80 - 1,545.80 12.51 1% 39 Adams 2.0554 2,055.37 (55.37) 2,000.00 1.9185 1,918.50 - 1,918.50 (81.50) 40 Adams Transit 2.1146 2,114.63 (114.63) 2,000.00 1.9763 1,976.27 - 1,976.27 (23.73) 2019 2020 41 New Haven Adams 2.9214 2,921.36 (921.36) 2,000.00 2.7871 2,787.09 (787.09) 2,000.00 - 0% 42 Cedar Creek 1.5831 1,583.12 - 1,583.12 1.5117 1,511.72 - 1,511.72 (71.40) 72 Ft Wayne St. Joe* 2,192.00 2,177.60 43 Grabill 2.4143 2,414.26 (414.26) 2,000.00 2.3730 2,372.99 (372.99) 2,000.00 - 0% 74 Ft Wayne Wayne* 2,192.00 2,177.60 44 Eel River* 1.7478 1,747.83 - 1,747.83 1.7121 1,712.10 - 1,712.10 (35.73) 75 Ft Wayne Aboite* 2,109.50 2,105.40 0% 45 Jackson 1.5793 1,579.26 - 1,579.26 1.5098 1,509.85 - 1,509.85 (69.41) 57 Perry 1,752.16 1,715.90 46 Jefferson 1.6421 1,642.11 - 1,642.11 1.5739 1,573.91 - 1,573.91 (68.20) 73 Ft Wayne Washington* 2,192.00 2,177.60 47 New Haven Jefferson 2.8891 2,889.14 (889.14) 2,000.00 2.7591 2,759.09 (759.09) 2,000.00 - 0% 38 Aboite* 1,533.29 1,545.80 1% 48 Lafayette* 1.6409 1,640.90 - 1,640.90 1.6529 1,652.90 - 1,652.90 12.00 1% 91 Ft Wayne Perry 2,044.10 2,091.70 2% 49 Lake* 1.7553 1,755.27 - 1,755.27 1.7234 1,723.40 - 1,723.40 (31.87) 42 Cedar Creek 1,583.12 1,511.72 50 Madison 1.6529 1,652.94 - 1,652.94 1.5780 1,578.05 - 1,578.05 (74.89) 51 Marion 1.6039 1,603.95 - 1,603.95 1.5372 1,537.18 - 1,537.18 (66.77) 52 Maumee 1.6528 1,652.75 - 1,652.75 1.5780 1,578.05 - 1,578.05 (74.70) 53 Woodburn 2.2762 2,276.22 (276.22) 2,000.00 2.1562 2,156.17 (156.17) 2,000.00 - 0% 54 Milan 1.6312 1,631.18 - 1,631.18 1.5579 1,557.85 - 1,557.85 (73.33) 2019 2020 55 Monroe 1.6402 1,640.22 - 1,640.22 1.5710 1,571.00 - 1,571.00 (69.22) 56 Monroeville 2.9239 2,923.91 (923.91) 2,000.00 2.7789 2,778.92 (778.92) 2,000.00 - 0% Fort Wayne 2,124.80 2,120.03 0% 57 Perry* 1.7522 1,752.16 - 1,752.16 1.7159 1,715.90 - 1,715.90 (36.26) New Haven 2,064.00 2,059.20 0% 58 Huntertown* 1.8282 1,828.20 - 1,828.20 1.8027 1,802.70 - 1,802.70 (25.50) Leo-Cedarville 1,911.21 1,827.18 59 Pleasant* 1.7747 1,774.75 - 1,774.75 1.7611 1,761.10 - 1,761.10 (13.65) Huntertown 1,826.04 1,800.80 60 Pleasant Transit* 1.8340 1,834.01 - 1,834.01 1.8189 1,818.90 - 1,818.90 (15.11) Woodburn 2,000.00 2,000.00 0% 61 Scipio 1.5920 1,591.98 - 1,591.98 1.5211 1,521.12 - 1,521.12 (70.86) Monroeville 2,000.00 2,000.00 0% 62 Springfield 1.6060 1,606.02 - 1,606.02 1.5321 1,532.11 - 1,532.11 (73.91) Grabill 2,000.00 2,000.00 0% 63 St.Joe* 1.7205 1,720.47 - 1,720.47 1.6972 1,697.20 - 1,697.20 (23.27) Zanesville 1,780.44 1,783.50 0% 64 St. Joe Transit* 1.7797 1,779.74 - 1,779.74 1.7550 1,755.00 - 1,755.00 (24.74) 65 Washington* 1.7372 1,737.25 - 1,737.25 1.6925 1,692.50 - 1,692.50 (44.75) 66 Washington Transit* 1.7965 1,796.51 - 1,796.51 1.7503 1,750.30 - 1,750.30 (46.21) 67 Wayne* 1.8991 1,899.12 - 1,899.12 1.8854 1,885.40 - 1,885.40 (13.72) 68 Wayne Transit* 1.9584 1,958.39 - 1,958.39 1.9432 1,943.20 - 1,943.20 (15.19) 69 Ft Wayne Adams* 3.1548 3,154.82 (962.82) 2,192.00 3.0980 3,098.00 (920.40) 2,177.60 (14.40) 70 Ft Wayne Adams EACS 3.0887 3,088.70 (1,088.70) 2,000.00 2.9768 2,976.76 (976.76) 2,000.00 - 0% 71 Ft Wayne Pleasant* 3.1169 3,116.94 (924.94) 2,192.00 3.0616 3,061.60 (884.00) 2,177.60 (14.40) 72 Ft Wayne St. Joe* 3.1294 3,129.38 (937.38) 2,192.00 3.0735 3,073.50 (895.90) 2,177.60 (14.40) 73 Ft Wayne Washington* 3.1142 3,114.21 (922.21) 2,192.00 3.0648 3,064.80 (887.20) 2,177.60 (14.40) 74 Ft Wayne Wayne* 3.2413 3,241.32 (1,049.32) 2,192.00 3.1859 3,185.90 (1,008.30) 2,177.60 (14.40) 75 Ft Wayne Aboite* 2.9930 2,992.99 (883.49) 2,109.50 2.9685 2,968.50 (863.10) 2,105.40 (4.10) 0% 76 Ft Wayne Fire District* 2.8841 2,884.12 (692.12) 2,192.00 2.8772 2,877.20 (699.60) 2,177.60 (14.40) 77 Ft Wayne Adams EACS NHP 3.0737 3,073.72 (1,073.72) 2,000.00 2.9788 2,978.83 (978.83) 2,000.00 - 0% 79 Zanesville* 1.7804 1,780.44 - 1,780.44 1.7835 1,783.50 - 1,783.50 3.06 0% 80 Ft Wayne Pleasant Fire* 2.7597 2,759.75 (567.75) 2,192.00 2.7529 2,752.90 (575.30) 2,177.60 (14.40) 82 Leo-Cedarville 1.9112 1,911.21 - 1,911.21 1.8272 1,827.18 - 1,827.18 (84.03) 85 New Haven St. Joe* 2.9620 2,962.04 (770.04) 2,192.00 2.8838 2,883.80 (706.20) 2,177.60 (14.40) 87 Eel River Huntertown* 1.8239 1,823.87 - 1,823.87 1.7989 1,798.90 - 1,798.90 (24.97) 91 Ft Wayne Perry* 3.1905 3,190.47 (1,146.37) 2,044.10 3.1217 3,121.70 (1,030.00) 2,091.70 47.60 2% 97 Ft Wayne Milan 3.0516 3,051.58 (1,051.58) 2,000.00 2.9444 2,944.44 (944.44) 2,000.00 - 0% * These districts include a school referendum tax rate that is not subject to the circuit breaker limits. SORTED BY TAX DISTRICT Average Difference for Municipalities Difference for Top Residential Districts NIck Jordan Allen County Auditor March 2020 ---PAGE BREAK--- Allen County 2020 Commercial (Business) Tax Comparison by District $100,000 Business & PP 2019 2020 Net Tax $ Net Tax % 2019 2019 3.00% 2019 2020 2020 3.00% 2020 Increase Increase NET NET Circuit Breaker Business NET NET Circuit Breaker Business (Decrease) (Decrease) TaxDistrict Tax Rate Tax Credit Tax Tax Rate Tax Credit Tax from 2019 from 2019 38 Aboite* 1.5333 1,533.29 - 1,533.29 1.5458 1,545.80 - 1,545.80 12.51 1% 39 Adams 2.0554 2,055.37 - 2,055.37 1.9185 1,918.50 - 1,918.50 (136.87) 40 Adams Transit 2.1146 2,114.63 - 2,114.63 1.9763 1,976.27 - 1,976.27 (138.36) 2019 2020 41 New Haven Adams 2.9214 2,921.36 - 2,921.36 2.7871 2,787.09 - 2,787.09 (134.27) 42 Cedar Creek 1.5831 1,583.12 - 1,583.12 1.5117 1,511.72 - 1,511.72 (71.40) 73 Ft Wayne Washington* 3,114.21 3,064.80 43 Grabill 2.4143 2,414.26 - 2,414.26 2.3730 2,372.99 - 2,372.99 (41.27) 74 Ft Wayne Wayne* 3,192.00 3,177.60 0% 44 Eel River* 1.7478 1,747.83 - 1,747.83 1.7121 1,712.10 - 1,712.10 (35.73) 72 Ft Wayne St. Joe* 3,129.38 3,073.50 45 Jackson 1.5793 1,579.26 - 1,579.26 1.5098 1,509.85 - 1,509.85 (69.41) 75 Ft Wayne Aboite* 2,992.99 2,968.50 46 Jefferson 1.6421 1,642.11 - 1,642.11 1.5739 1,573.91 - 1,573.91 (68.20) 38 Aboite* 1,533.29 1,545.80 1% 47 New Haven Jefferson 2.8891 2,889.14 - 2,889.14 2.7591 2,759.09 - 2,759.09 (130.05) 41 New Haven Adams 2,921.36 2,787.09 48 Lafayette* 1.6409 1,640.90 - 1,640.90 1.6529 1,652.90 - 1,652.90 12.00 1% 76 Ft Wayne Fire District* 2,884.12 2,877.20 0% 49 Lake* 1.7553 1,755.27 - 1,755.27 1.7234 1,723.40 - 1,723.40 (31.87) 70 Ft Wayne Adams EACS 3,000.00 2,976.76 50 Madison 1.6529 1,652.94 - 1,652.94 1.5780 1,578.05 - 1,578.05 (74.89) 51 Marion 1.6039 1,603.95 - 1,603.95 1.5372 1,537.18 - 1,537.18 (66.77) 52 Maumee 1.6528 1,652.75 - 1,652.75 1.5780 1,578.05 - 1,578.05 (74.70) 53 Woodburn 2.2762 2,276.22 - 2,276.22 2.1562 2,156.17 - 2,156.17 (120.05) 54 Milan 1.6312 1,631.18 - 1,631.18 1.5579 1,557.85 - 1,557.85 (73.33) 2019 2020 55 Monroe 1.6402 1,640.22 - 1,640.22 1.5710 1,571.00 - 1,571.00 (69.22) 56 Monroeville 2.9239 2,923.91 - 2,923.91 2.7789 2,778.92 - 2,778.92 (144.99) Fort Wayne 3,032.36 3,005.49 57 Perry* 1.7522 1,752.16 - 1,752.16 1.7159 1,715.90 - 1,715.90 (36.26) New Haven 2,924.18 2,809.99 58 Huntertown* 1.8282 1,828.20 - 1,828.20 1.8027 1,802.70 - 1,802.70 (25.50) Leo-Cedarville 1,911.21 1,827.18 59 Pleasant* 1.7747 1,774.75 - 1,774.75 1.7611 1,761.10 - 1,761.10 (13.65) Huntertown 1,826.04 1,800.80 60 Pleasant Transit* 1.8340 1,834.01 - 1,834.01 1.8189 1,818.90 - 1,818.90 (15.11) Woodburn 2,276.22 2,156.17 61 Scipio 1.5920 1,591.98 - 1,591.98 1.5211 1,521.12 - 1,521.12 (70.86) Monroeville 2,923.91 2,778.92 62 Springfield 1.6060 1,606.02 - 1,606.02 1.5321 1,532.11 - 1,532.11 (73.91) Grabill 2,414.26 2,372.99 63 St.Joe* 1.7205 1,720.47 - 1,720.47 1.6972 1,697.20 - 1,697.20 (23.27) Zanesville 1,780.44 1,783.50 0% 64 St. Joe Transit* 1.7797 1,779.74 - 1,779.74 1.7550 1,755.00 - 1,755.00 (24.74) 65 Washington* 1.7372 1,737.25 - 1,737.25 1.6925 1,692.50 - 1,692.50 (44.75) 66 Washington Transit* 1.7965 1,796.51 - 1,796.51 1.7503 1,750.30 - 1,750.30 (46.21) 67 Wayne* 1.8991 1,899.12 - 1,899.12 1.8854 1,885.40 - 1,885.40 (13.72) 68 Wayne Transit* 1.9584 1,958.39 - 1,958.39 1.9432 1,943.20 - 1,943.20 (15.19) 69 Ft Wayne Adams* 3.1548 3,154.82 - 3,154.82 3.0980 3,098.00 - 3,098.00 (56.82) 70 Ft Wayne Adams EACS 3.0887 3,088.70 (88.70) 3,000.00 2.9768 2,976.76 - 2,976.76 (23.24) 71 Ft Wayne Pleasant* 3.1169 3,116.94 - 3,116.94 3.0616 3,061.60 - 3,061.60 (55.34) 72 Ft Wayne St. Joe* 3.1294 3,129.38 - 3,129.38 3.0735 3,073.50 - 3,073.50 (55.88) 73 Ft Wayne Washington* 3.1142 3,114.21 - 3,114.21 3.0648 3,064.80 - 3,064.80 (49.41) 74 Ft Wayne Wayne* 3.2413 3,241.32 (49.32) 3,192.00 3.1859 3,185.90 (8.30) 3,177.60 (14.40) 0% 75 Ft Wayne Aboite* 2.9930 2,992.99 - 2,992.99 2.9685 2,968.50 - 2,968.50 (24.49) 76 Ft Wayne Fire District* 2.8841 2,884.12 - 2,884.12 2.8772 2,877.20 - 2,877.20 (6.92) 0% 77 Ft Wayne Adams EACS 3.0737 3,073.72 (73.72) 3,000.00 2.9788 2,978.83 - 2,978.83 (21.17) 79 Zanesville* 1.7804 1,780.44 - 1,780.44 1.7835 1,783.50 - 1,783.50 3.06 0% 80 Ft Wayne Pleasant Fire* 2.7597 2,759.75 - 2,759.75 2.7529 2,752.90 - 2,752.90 (6.85) 0% 82 Leo-Cedarville 1.9112 1,911.21 - 1,911.21 1.8272 1,827.18 - 1,827.18 (84.03) 85 New Haven St. Joe* 2.9620 2,962.04 - 2,962.04 2.8838 2,883.80 - 2,883.80 (78.24) 87 Eel River Huntertown* 1.8239 1,823.87 - 1,823.87 1.7989 1,798.90 - 1,798.90 (24.97) 91 Ft Wayne Perry* 3.1905 3,190.47 (146.37) 3,044.10 3.1217 3,121.70 (30.00) 3,091.70 47.60 2% 97 Ft Wayne Milan 3.0516 3,051.58 (51.58) 3,000.00 2.9444 2,944.44 - 2,944.44 (55.56) * These districts include a school referendum tax rate that is not subject to the circuit breaker limits Difference for Top Commercial Districts Average Difference for Municipalities SORTED BY TAX DISTRICT NIck Jordan Allen County Auditor March 2020