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] ] ] ] 2021 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 increased 6% from 2020 due to an increase in the Tax Levy of 14% only being partially offset by the 7.6% NAV increase. It is important to note the FWCS Referendum rate is on average only 8% of the total applicable Taxing District tax rate. -SACS Operating Referendum rate decreased 5.9% from 2020 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 remained relatively flat due to the levy and NAV both increasing around 11%. -The following taxing districts are in FWCS: 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 SACS: 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 NACS. Overall Considerations for Year to Year Comparisons 2021 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 4.4% from 2020, however FW tax rate decreased over 2.8% because its NAV increased 7.2%. -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 7.4% and tax rates decreasing only a portion of this, many will see increased taxes unless their AV remained constant. -Overall NAV in Allen County increased by 7.4%. Only 10 out of 47 taxing districts had decreases in NAV and only 5 experienced an increase in Net Tax Rate. -This is anticipated given the 7.4% NAV growth is 57% greater than overall total levy increase of 4.7%. -The 2021 Local Income Tax (LIT) Uniform Property Tax Relief (PTR) credit is approximately 6.4% of the Gross Tax Liability reflecting a 5.9% increase over the 2020 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 3.7% increase over 2020. -In general, 2021 tax bills will be higher than 2020 due to AV increasing disproportionately to the decrease in tax rates. -In example, two of the more populous areas FW Wayne and FW St Joe had NAV increases of 11.3% and 7.6%, but the corresponding tax rate decreases are only greater than 3.5%. -Some may even experience double digit increases in areas for which the market demand has been greater and the Fire service changes mentioned at the end of this analysis are applicable. -As explained below, all school districts except EACS have a referendum tax rate that is outside the tax caps and these rates remained relatively flat into 2021 with exception of FWCS referendum rate increasing Nick Jordan Allen County Auditor March 2021 ---PAGE BREAK--- ] 2021 School Corporation Levy Changes ] City of Fort Wayne Levy Increase ] 2021 Experience for Homeowners - Moderate to Large INCREASES due to Increased AV ] 2021 Experience Farmland Owners - DECREASES. ] 2021 Rental/Apartment Owners - INCREASES due to Increased AV ] 2021 Experience Business/Personal Property Owners - INCREASES in due to Increased AV ] 2021 Changes in Fire Tax Rates-INCREASING TAX BILLS -For property owners in Grabill (043), Cedar Creek(042) and Springfield(062), as well as FW Wayne (076) & FW Pleasant (080) changes in Fire service will cause tax bill increases. -Grabill(043), Cedar Creek(042) and Springfield(062) formed a new Fire Territory which may cause 11% increases in Cedar Creek and Springfield, and 5% increases in Grabill. -Property owners in FW Wayne(076) and FW Pleasant(080) were previously served by the SW Fire District. Now they are served by the City of Ft Wayne Fire potentially causing 6-8% increases in tax bills. -The increases will be in ADDITION to any tax bill increases due to AV. -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 driving 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. -The Fire tax rate change mentioned at the bottom of this page will result in tax bill increases. -Business/Personal Property owners located in two FW taxing districts(Wayne & Perry) 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. -The Fire tax rate change mentioned at the bottom of this page will result in tax bill increases 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 5.5%, NAV up 7.5%, resulting in a 1.7% decrease of the overall FWCS tax rate. -SACS levy increased 5.3%. The SACS tax rate increased 1.7% as 7% NAV growth offered some reprieve from the levy increase. -NACS levy increase is 9.3% due to levy increases in all Funds , NAV up 11% resulting in a Tax Rate decrease less than -EACS levy increased 6.6% and NAV up 5.9% generating a tax rate increase of -For 2021, Fort Wayne(FW) increased their levy 4.4%. The main contributing factors are the $6 mil (12.6%) and $3.1 mil (18.5%) increases in the Fire and Park Funds that were somewhat offset by the $3.3 mil decrease in the Corp Gen Fund. FW NAV is up 7.2% negating the levy increase for a net 2.8% decrease in the tax rate. -For 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 2020. -Tax rates decreased in all FW taxing districts except two, 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 9 taxing districts of which had an average AV increase of 8.7%. Even though tax rates decreased in all of these districts, 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, the Fire tax rate changes mentioned at the bottom of this page will cause taxes to increase in the specific areas mentioned. -Historically, AV for farms have generally fallen below the market value. -For 2021, the base value is $1,280 per acre and decreased 17.9% from $1,560 in 2020. 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 will drive down tax bills for ag land. -The Fire tax rate changes mentioned at the bottom of this page will result in smaller decreases than experienced by those in other taxing districts. Nick Jordan Allen County Auditor March 2021 ---PAGE BREAK--- GROSS LIT LIT NET YEAR: 2021 DISTRICT PTR NET HOMESTEAD HOMESTEAD COUNTY: 02 ALLEN RATE RATE RATE PTR RATE RATE % Change % Change (Less LIT (Less LIT PTR from 2020 from 2020 DISTRICT PTR Rate) Homestead Rate) Net Rate Net Rate 38 ABOITE 1.5911 6.4147 1.4958 13.5463 1.3898 -3.23% -3.37% 39 ADAMS 2.0108 6.4147 1.8818 13.5463 1.7384 -1.91% -2.08% 40 ADAMS PTC 2.0703 6.4147 1.9375 13.5463 1.7899 -1.96% -2.13% 41 NEW HAVEN ADAMS 2.8539 6.4147 2.6708 13.5463 2.4673 -4.17% -4.33% 42 CEDAR CREEK 1.7967 6.4147 1.6814 13.5463 1.5533 11.23% 11.04% 43 GRABILL 2.6777 6.4147 2.5059 13.5463 2.3150 5.60% 5.42% 44 EEL RIVER 1.7662 6.4147 1.6588 13.5463 1.5394 -3.11% -3.26% 45 JACKSON 1.5757 6.4147 1.4746 13.5463 1.3623 -2.33% -2.50% 46 JEFFERSON 1.6462 6.4147 1.5406 13.5463 1.4232 -2.12% -2.29% 47 NEW HAVEN JEFFERSON - F 2.8209 6.4147 2.6399 13.5463 2.4388 -4.32% -4.48% 48 LAFAYETTE 1.7334 6.4147 1.6290 13.5463 1.5129 -1.45% -1.59% 49 LAKE 1.7796 6.4147 1.6713 13.5463 1.5510 -3.02% -3.16% 50 MADISON 1.6278 6.4147 1.5234 13.5463 1.4073 -3.46% -3.63% 51 MARION 1.6028 6.4147 1.5000 13.5463 1.3857 -2.42% -2.59% 52 MAUMEE 1.6490 6.4147 1.5432 13.5463 1.4256 -2.21% -2.38% 53 WOODBURN 2.2307 6.4147 2.0876 13.5463 1.9285 -3.18% -3.35% 54 MILAN 1.6170 6.4147 1.5133 13.5463 1.3980 -2.86% -3.02% 55 MONROE 1.6446 6.4147 1.5391 13.5463 1.4218 -2.03% -2.20% 56 MONROEVILLE 2.8339 6.4147 2.6521 13.5463 2.4500 -4.56% -4.72% 57 PERRY 1.7703 6.4147 1.6626 13.5463 1.5429 -3.11% -3.25% 58 HUNTERTOWN 1.8529 6.4147 1.7399 13.5463 1.6143 -3.48% -3.62% 59 PLEASANT 1.8449 6.4147 1.7379 13.5463 1.6190 -1.32% -1.45% 60 PLEASANT PTC 1.9044 6.4147 1.7936 13.5463 1.6705 -1.39% -1.53% 61 SCIPIO 1.5860 6.4147 1.4843 13.5463 1.3712 -2.42% -2.59% 62 SPRINGFIELD 1.8211 6.4147 1.7043 13.5463 1.5744 11.24% 11.05% 63 ST. JOSEPH 1.7356 6.4147 1.6357 13.5463 1.5245 -3.62% -3.74% 64 ST. JOSEPH PTC 1.7951 6.4147 1.6913 13.5463 1.5760 -3.63% -3.74% 65 WASHINGTON 1.7180 6.4147 1.6192 13.5463 1.5093 -4.33% -4.44% 66 WASHINGTON PTC 1.7775 6.4147 1.6749 13.5463 1.5608 -4.31% -4.42% 67 WAYNE 1.9639 6.4147 1.8493 13.5463 1.7219 -1.91% -2.05% 68 WAYNE PTC 2.0234 6.4147 1.9050 13.5463 1.7734 -1.97% -2.10% 69 FT.WAYNE ADAMS FWCS 3.1815 6.4147 2.9888 13.5463 2.7746 -3.52% -3.66% 70 FT. WAYNE-ADAMS EACS 3.0866 6.4147 2.8886 13.5463 2.6685 -2.96% -3.13% 71 FT.WAYNE PLEASANT 3.1458 6.4147 2.9554 13.5463 2.7437 -3.47% -3.61% 72 FT.WAYNE ST.JOSEPH 3.1561 6.4147 2.9650 13.5463 2.7526 -3.53% -3.67% 73 FT.WAYNE WASHINGTON 3.1453 6.4147 2.9549 13.5463 2.7433 -3.59% -3.72% 74 FT.WAYNE WAYNE 3.2648 6.4147 3.0668 13.5463 2.8466 -3.74% -3.88% 75 FORT WAYNE ABOITE 3.0449 6.4147 2.8563 13.5463 2.6467 -3.78% -3.92% 76 FT.WAYNE WAYNE F DIST 3.2648 6.4147 3.0668 13.5463 2.8466 6.59% 6.38% 77 FW-ADAMS PARK NH EACS 3.0624 6.4147 2.8660 13.5463 2.6476 -3.79% -3.95% 79 ZANESVILLE 1.8067 6.4147 1.6976 13.5463 1.5762 -4.82% -4.95% 80 FT.WAYNE PLEASANT FIRE 3.1458 6.4147 2.9554 13.5463 2.7437 7.36% 7.14% 82 LEO-CEDARVILLE-CEDAR CR 1.9027 6.4147 1.7806 13.5463 1.6450 -2.55% -2.71% 85 NEW HAVEN ST JOE 2.9234 6.4147 2.7473 13.5463 2.5514 -4.73% -4.86% 87 EEL RIVER HUNTERTOWN 1.8488 6.4147 1.7361 13.5463 1.6108 -3.49% -3.63% 91 FORT WAYNE PERRY 3.2188 6.4147 3.0182 13.5463 2.7952 -3.32% -3.47% 97 FORT WAYNE MILAN 3.0495 6.4147 2.8539 13.5463 2.6364 -3.08% -3.24% 2021 Allen County Tax Rates ---PAGE BREAK--- TAXING DISTRICTS 2021 Abstract NAV* 2020 Abstract NAV* % Change 038 ABOITE TOWNSHIP (11) 1,293,326,041 $ $1,212,193,318 6.69% 039 ADAMS TOWNSHIP (12) 73,268,899 $ $72,360,356 1.26% 040 ADAMS TOWNSHIP - TRANS 18,960,122 $ $23,640,761 -19.80% 041 NEW HAVEN ADAMS TWP - TRANS 511,973,160 $ $474,069,015 8.00% 042 CEDAR CREEK TOWNSHIP 579,680,838 $ $540,173,642 7.31% 043 GRABILL-CEDAR CREEK (40) 47,644,466 $ $45,779,707 4.07% 044 EEL RIVER TOWNSHIP 189,491,579 $ $173,582,597 9.17% 045 JACKSON TOWNSHIP (15) 51,946,318 $ $54,954,213 -5.47% 046 JEFFERSON TOWNSHIP (16) 117,910,510 $ $119,527,157 -1.35% 047 NEW HAVEN JEFFERSON TWP TRANS 96,418,114 $ $70,321,827 37.11% 048 LAFAYETTE TOWNSHIP (17) 503,795,655 $ $445,550,730 13.07% 049 LAKE TOWNSHIP (18) 161,871,787 $ $155,351,174 4.20% 050 MADISON TOWNSHIP (19) 98,132,891 $ $100,819,731 -2.66% 051 MARION TOWNSHIP (20) 181,226,969 $ $178,003,705 1.81% 052 MAUMEE TOWNSHIP (21) 69,574,377 $ $73,012,928 -4.71% 053 WOODBURN CITY (55) 41,177,142 $ $37,943,841 8.52% 054 MILAN TOWNSHIP (22) 285,906,893 $ $256,096,000 11.64% 055 MONROE TOWNSHIP (23) 46,057,963 $ $49,140,135 -6.27% 056 MONROEVILLE TOWN (45) 24,700,969 $ $22,192,073 11.31% 057 PERRY TOWNSHIP (24) 1,334,435,564 $ $1,242,884,731 7.37% 058 HUNTERTOWN TOWN (42) 376,909,738 $ $330,821,114 13.93% 059 PLEASANT TOWNSHIP (25) 158,166,841 $ $149,248,042 5.98% 060 PLEASANT TOWNSHIP-TRANS (47) 3,787,760 $ $3,797,965 -0.27% 061 SCIPIO TOWNSHIP (26) 28,888,496 $ $28,369,470 1.83% 062 SPRINGFIELD TOWNSHIP (27) 229,283,915 $ $225,189,120 1.82% 063 ST. JOSEPH TOWNSHIP (28) 311,996,993 $ $280,599,126 11.19% 064 ST. JOSEPH TOWNSHIP-TRANS (77) 7,679,767 $ $7,585,550 1.24% 065 WASHINGTON TOWNSHIP (29) 122,581,403 $ $125,432,060 -2.27% 066 WASHINGTON TOWNSHIP-TRANS (87) 77,852,596 $ $71,521,309 8.85% 067 WAYNE TOWNSHIP (31) 30,487,592 $ $28,490,773 7.01% 068 WAYNE TOWNSHIP-TRANS (30) 74,321,676 $ $70,680,662 5.15% 069 FORT WAYNE ADAMS TWP FT WAYNE 10,603,302 $ $11,078,307 -4.29% 070 FORT WAYNE ADAMS EACS 239,901,031 $ $217,662,987 10.22% 071 FORT WAYNE PLEASANT 37,537,179 $ $37,619,948 -0.22% 072 FORT WAYNE ST JOSEPH TWP 2,470,721,885 $ $2,307,851,092 7.06% 073 FORT WAYNE WASHINGTON TWP 2,427,252,503 $ $2,343,680,446 3.57% 074 FORT WAYNE WAYNE TWP 2,722,901,913 $ $2,446,959,043 11.28% 075 FORT WAYNE ABOITE TWP 1,705,923,584 $ $1,615,811,136 5.58% 076 FORT WAYNE WAYNE SW FIRE DIST 130,726,288 $ $123,578,354 5.78% 077 FORT WAYNE ADAMS NH PARK EACS 115,631,264 $ $113,786,271 1.62% 079 ZANESVILLE TOWN (44) 3,754,301 $ $3,575,090 5.01% 080 FT WAYNE PLEASANT - FIRE (71) 55,116,097 $ $53,686,600 2.66% 082 LEO-CEDARVILLE-CEDAR CREEK TWP 162,182,646 $ $151,088,213 7.34% 085 NEW HAVEN ST.JOE 41,101,327 $ $32,653,218 25.87% 087 EEL RIVER HUNTERTOWN 49,797,307 $ $42,378,848 17.51% 091 FT.WAYNE PERRY 549,862,828 $ $479,824,663 14.60% 097 FT.WAYNE MILAN 2,253,485 $ $2,251,210 0.10% Total 17,874,723,974 $ 16,652,818,258 $ 7.34% *Excludes TIF values Comparison of 2021 vs 2020 Abstract NAV ---PAGE BREAK--- Allen County 2021 Net Homestead Tax Comparison by District $100,000 Homestead 2020 2020 2020 2020 2021 2021 2021 2021 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 2020 from 2020 38 Aboite* 1.4383 514.19 - 514.19 1.3898 496.85 - 496.85 (17.34) 39 Adams 1.7753 634.67 - 634.67 1.7384 621.48 - 621.48 (13.19) 40 Adams Transit 1.8288 653.80 - 653.80 1.7899 639.89 - 639.89 (13.91) 2020 2021 41 New Haven Adams 2.5791 922.03 - 922.03 2.4673 882.06 - 882.06 (39.97) 42 Cedar Creek 1.3989 500.11 - 500.11 1.5533 555.30 - 555.30 55.19 11% 72 Ft Wayne St. Joe* 1,021.52 984.05 43 Grabill 2.1959 785.03 - 785.03 2.3150 827.61 - 827.61 42.58 5% 74 Ft Wayne Wayne* 1,058.70 1,017.66 44 Eel River* 1.5912 568.85 - 568.85 1.5394 550.34 - 550.34 (18.51) 75 Ft Wayne Aboite* 984.84 946.20 45 Jackson 1.3972 499.50 - 499.50 1.3623 487.02 - 487.02 (12.48) 57 Perry 570.11 551.59 46 Jefferson 1.4565 520.70 - 520.70 1.4232 508.79 - 508.79 (11.91) 73 Ft Wayne Washington* 1,018.66 980.73 47 New Haven Jefferson 2.5532 912.77 - 912.77 2.4388 871.87 - 871.87 (40.90) 38 Aboite* 514.19 496.85 48 Lafayette* 1.5374 549.62 - 549.62 1.5129 540.86 - 540.86 (8.76) 91 Fort Wayne Perry 1,032.78 999.28 49 Lake* 1.6016 572.57 - 572.57 1.5510 554.48 - 554.48 (18.09) 42 Cedar Creek 500.11 555.30 11% 50 Madison 1.4603 522.06 - 522.06 1.4073 503.11 - 503.11 (18.95) 51 Marion 1.4225 508.54 - 508.54 1.3857 495.39 - 495.39 (13.15) 52 Maumee 1.4603 522.06 - 522.06 1.4256 509.65 - 509.65 (12.41) 2020 2021 53 Woodburn 1.9953 713.32 - 713.32 1.9285 689.44 - 689.44 (23.88) 54 Milan 1.4416 515.37 - 515.37 1.3980 499.79 - 499.79 (15.58) Fort Wayne 998.34 978.52 55 Monroe 1.4538 519.73 - 519.73 1.4218 508.29 - 508.29 (11.44) New Haven 931.18 888.69 56 Monroeville 2.5715 919.31 - 919.31 2.4500 875.88 - 875.88 (43.43) Leo-Cedarville 604.46 588.09 57 Perry* 1.5947 570.11 - 570.11 1.5429 551.59 - 551.59 (18.52) Huntertown 598.19 576.49 58 Huntertown* 1.6750 598.81 - 598.81 1.6143 577.11 - 577.11 (21.70) Woodburn 713.32 689.44 59 Pleasant* 1.6429 587.34 - 587.34 1.6190 578.79 - 578.79 (8.55) Monroeville 919.31 875.88 60 Pleasant Transit* 1.6964 606.46 - 606.46 1.6705 597.20 - 597.20 (9.26) Grabill 785.03 827.61 5% 61 Scipio 1.4076 503.22 - 503.22 1.3712 490.20 - 490.20 (13.02) Zanesville 592.84 563.49 62 Springfield 1.4178 506.86 - 506.86 1.5744 562.85 - 562.85 55.99 11% 63 St.Joe* 1.5838 566.21 - 566.21 1.5245 545.01 - 545.01 (21.20) 64 St. Joe Transit* 1.6373 585.33 - 585.33 1.5760 563.42 - 563.42 (21.91) 65 Washington* 1.5795 564.67 - 564.67 1.5093 539.57 - 539.57 (25.10) 66 Washington Transit* 1.6329 583.76 - 583.76 1.5608 557.99 - 557.99 (25.77) 67 Wayne* 1.7579 628.45 - 628.45 1.7219 615.58 - 615.58 (12.87) 68 Wayne Transit* 1.8114 647.58 - 647.58 1.7734 633.99 - 633.99 (13.59) 69 Ft Wayne Adams* 2.8801 1,029.64 - 1,029.64 2.7746 991.92 - 991.92 (37.72) 70 Ft Wayne Adams EACS 2.7546 984.77 - 984.77 2.6685 953.99 - 953.99 (30.78) 71 Ft Wayne Pleasant* 2.8464 1,017.59 - 1,017.59 2.7437 980.87 - 980.87 (36.72) 72 Ft Wayne St. Joe* 2.8574 1,021.52 - 1,021.52 2.7526 984.05 - 984.05 (37.47) 73 Ft Wayne Washington* 2.8494 1,018.66 - 1,018.66 2.7433 980.73 - 980.73 (37.93) 74 Ft Wayne Wayne* 2.9614 1,058.70 - 1,058.70 2.8466 1,017.66 - 1,017.66 (41.04) 75 Ft Wayne Aboite* 2.7548 984.84 - 984.84 2.6467 946.20 - 946.20 (38.64) 76 Ft Wayne Fire District* 2.6758 956.60 - 956.60 2.8466 1,017.66 - 1,017.66 61.06 6% 77 Ft Wayne Adams EACS NHP 2.7565 985.45 - 985.45 2.6476 946.52 - 946.52 (38.93) 79 Zanesville* 1.6583 592.84 - 592.84 1.5762 563.49 - 563.49 (29.35) 80 Ft Wayne Pleasant Fire* 2.5608 915.49 - 915.49 2.7437 980.87 - 980.87 65.38 7% 82 Leo-Cedarville 1.6908 604.46 - 604.46 1.6450 588.09 - 588.09 (16.37) 85 New Haven St. Joe* 2.6818 958.74 - 958.74 2.5514 912.13 - 912.13 (46.61) 87 Eel River Huntertown* 1.6715 597.56 - 597.56 1.6108 575.86 - 575.86 (21.70) 91 Ft Wayne Perry* 2.8956 1,035.18 (2.40) 1,032.78 2.7952 999.28 - 999.28 (33.50) 97 Ft Wayne Milan 2.7247 974.08 - 974.08 2.6364 942.51 - 942.51 (31.57) * 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 2021 ---PAGE BREAK--- Allen County 2021 $50,000 Homestead Tax Comparison by District $50,000 Homestead 2020 2020 2020 2020 2021 2021 2021 2021 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 2020 from 2020 38 Aboite* 1.4383 186.98 - 186.98 1.3898 180.67 - 180.67 (6.31) 39 Adams 1.7753 230.79 - 230.79 1.7384 225.99 - 225.99 (4.80) 40 Adams Transit 1.8288 237.74 - 237.74 1.7899 232.69 - 232.69 (5.05) 2020 2021 41 New Haven Adams 2.5791 335.28 - 335.28 2.4673 320.75 - 320.75 (14.53) 42 Cedar Creek 1.3989 181.86 - 181.86 1.5533 201.93 - 201.93 20.07 11% 72 Ft Wayne St. Joe* 371.46 357.84 43 Grabill 2.1959 285.47 - 285.47 2.3150 300.95 - 300.95 15.48 5% 74 Ft Wayne Wayne* 384.98 370.06 44 Eel River* 1.5912 206.86 - 206.86 1.5394 200.12 - 200.12 (6.74) 75 Ft Wayne Aboite* 358.12 344.07 45 Jackson 1.3972 181.64 - 181.64 1.3623 177.10 - 177.10 (4.54) 57 Perry 207.31 200.58 46 Jefferson 1.4565 189.35 - 189.35 1.4232 185.02 - 185.02 (4.33) 73 Ft Wayne Washington* 370.42 356.63 47 New Haven Jefferson 2.5532 331.92 - 331.92 2.4388 317.04 - 317.04 (14.88) 38 Aboite* 186.98 180.67 48 Lafayette* 1.5374 199.86 - 199.86 1.5129 196.68 - 196.68 (3.18) 91 Fort Wayne Perry 376.43 363.38 49 Lake* 1.6016 208.21 - 208.21 1.5510 201.63 - 201.63 (6.58) 42 Cedar Creek 181.86 201.93 11% 50 Madison 1.4603 189.84 - 189.84 1.4073 182.95 - 182.95 (6.89) 51 Marion 1.4225 184.93 - 184.93 1.3857 180.14 - 180.14 (4.79) 52 Maumee 1.4603 189.84 - 189.84 1.4256 185.33 - 185.33 (4.51) 2020 2021 53 Woodburn 1.9953 259.39 - 259.39 1.9285 250.71 - 250.71 (8.68) 54 Milan 1.4416 187.41 - 187.41 1.3980 181.74 - 181.74 (5.67) Fort Wayne 363.11 355.83 55 Monroe 1.4538 188.99 - 188.99 1.4218 184.83 - 184.83 (4.16) New Haven 338.61 323.16 56 Monroeville 2.5715 334.30 - 334.30 2.4500 318.50 - 318.50 (15.80) Leo-Cedarville 219.80 213.85 57 Perry* 1.5947 207.31 - 207.31 1.5429 200.58 - 200.58 (6.73) Huntertown 217.53 209.63 58 Huntertown* 1.6750 217.75 - 217.75 1.6143 209.86 - 209.86 (7.89) Woodburn 259.39 250.71 59 Pleasant* 1.6429 213.58 - 213.58 1.6190 210.47 - 210.47 (3.11) Monroeville 334.30 318.50 60 Pleasant Transit* 1.6964 220.53 - 220.53 1.6705 217.17 - 217.17 (3.36) Grabill 285.47 300.95 5% 61 Scipio 1.4076 182.99 - 182.99 1.3712 178.26 - 178.26 (4.73) Zanesville 215.58 204.91 62 Springfield 1.4178 184.31 - 184.31 1.5744 204.67 - 204.67 20.36 11% 63 St.Joe* 1.5838 205.89 - 205.89 1.5245 198.19 - 198.19 (7.70) 64 St. Joe Transit* 1.6373 212.85 - 212.85 1.5760 204.88 - 204.88 (7.97) 65 Washington* 1.5795 205.34 - 205.34 1.5093 196.21 - 196.21 (9.13) 66 Washington Transit* 1.6329 212.28 - 212.28 1.5608 202.90 - 202.90 (9.38) 67 Wayne* 1.7579 228.53 - 228.53 1.7219 223.85 - 223.85 (4.68) 68 Wayne Transit* 1.8114 235.48 - 235.48 1.7734 230.54 - 230.54 (4.94) 69 Ft Wayne Adams* 2.8801 374.41 - 374.41 2.7746 360.70 - 360.70 (13.71) 70 Ft Wayne Adams EACS 2.7546 358.10 - 358.10 2.6685 346.91 - 346.91 (11.19) 71 Ft Wayne Pleasant* 2.8464 370.03 - 370.03 2.7437 356.68 - 356.68 (13.35) 72 Ft Wayne St. Joe* 2.8574 371.46 - 371.46 2.7526 357.84 - 357.84 (13.62) 73 Ft Wayne Washington* 2.8494 370.42 - 370.42 2.7433 356.63 - 356.63 (13.79) 74 Ft Wayne Wayne* 2.9614 384.98 - 384.98 2.8466 370.06 - 370.06 (14.92) 75 Ft Wayne Aboite* 2.7548 358.12 - 358.12 2.6467 344.07 - 344.07 (14.05) 76 Ft Wayne Fire District* 2.6758 347.85 - 347.85 2.8466 370.06 - 370.06 22.21 6% 77 Ft Wayne Adams EACS NHP 2.7565 358.35 - 358.35 2.6476 344.19 - 344.19 (14.16) 79 Zanesville* 1.6583 215.58 - 215.58 1.5762 204.91 - 204.91 (10.67) 80 Ft Wayne Pleasant Fire* 2.5608 332.90 - 332.90 2.7437 356.68 - 356.68 23.78 7% 82 Leo-Cedarville 1.6908 219.80 - 219.80 1.6450 213.85 - 213.85 (5.95) 85 New Haven St. Joe* 2.6818 348.63 - 348.63 2.5514 331.68 - 331.68 (16.95) 87 Eel River Huntertown* 1.6715 217.30 - 217.30 1.6108 209.40 - 209.40 (7.90) 91 Ft Wayne Perry* 2.8956 376.43 - 376.43 2.7952 363.38 - 363.38 (13.05) 97 Ft Wayne Milan 2.7247 354.21 - 354.21 2.6364 342.73 - 342.73 (11.48) * 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 2021 ---PAGE BREAK--- Allen County 2021 Rental/Apartment/Nursing Home Tax Comparison by District $100,000 Rental/Apartment 2020 2021 Net Tax $ Net Tax % No Deductions 2020 2020 2.00% 2020 2021 2021 2.00% 2021 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 2020 from 2020 38 Aboite* 1.5458 1,545.80 - 1,545.80 1.4958 1,495.80 - 1,495.80 (50.00) 39 Adams 1.9185 1,918.50 - 1,918.50 1.8818 1,881.81 - 1,881.81 (36.69) 40 Adams Transit 1.9763 1,976.27 - 1,976.27 1.9375 1,937.50 - 1,937.50 (38.77) 2020 2021 41 New Haven Adams 2.7871 2,787.09 (787.09) 2,000.00 2.6708 2,670.83 (670.83) 2,000.00 - 0% 42 Cedar Creek 1.5117 1,511.72 - 1,511.72 1.6814 1,681.45 - 1,681.45 169.73 11% 72 Ft Wayne St. Joe* 2,177.60 2,188.20 0% 43 Grabill 2.3730 2,372.99 (372.99) 2,000.00 2.5059 2,505.93 (505.93) 2,000.00 - 0% 74 Ft Wayne Wayne* 2,177.60 2,188.20 0% 44 Eel River* 1.7121 1,712.10 - 1,712.10 1.6588 1,658.80 - 1,658.80 (53.30) 75 Ft Wayne Aboite* 2,105.40 2,099.20 0% 45 Jackson 1.5098 1,509.85 - 1,509.85 1.4746 1,474.62 - 1,474.62 (35.23) 57 Perry 1,715.90 1,662.60 46 Jefferson 1.5739 1,573.91 - 1,573.91 1.5406 1,540.60 - 1,540.60 (33.31) 73 Ft Wayne Washington* 2,177.60 2,188.20 0% 47 New Haven Jefferson 2.7591 2,759.09 (759.09) 2,000.00 2.6399 2,639.95 (639.95) 2,000.00 - 0% 38 Aboite* 1,545.80 1,495.80 48 Lafayette* 1.6529 1,652.90 - 1,652.90 1.6290 1,629.00 - 1,629.00 (23.90) 91 Ft Wayne Perry 2,091.70 2,092.00 0% 49 Lake* 1.7234 1,723.40 - 1,723.40 1.6713 1,671.30 - 1,671.30 (52.10) 42 Cedar Creek 1,511.72 1,681.45 11% 50 Madison 1.5780 1,578.05 - 1,578.05 1.5234 1,523.38 - 1,523.38 (54.67) 51 Marion 1.5372 1,537.18 - 1,537.18 1.5000 1,499.99 - 1,499.99 (37.19) 52 Maumee 1.5780 1,578.05 - 1,578.05 1.5432 1,543.22 - 1,543.22 (34.83) 53 Woodburn 2.1562 2,156.17 (156.17) 2,000.00 2.0876 2,087.61 (87.61) 2,000.00 - 0% 54 Milan 1.5579 1,557.85 - 1,557.85 1.5133 1,513.27 - 1,513.27 (44.58) 2020 2021 55 Monroe 1.5710 1,571.00 - 1,571.00 1.5391 1,539.10 - 1,539.10 (31.90) 56 Monroeville 2.7789 2,778.92 (778.92) 2,000.00 2.6521 2,652.11 (652.11) 2,000.00 - 0% Fort Wayne 2,120.03 2,125.72 0% 57 Perry* 1.7159 1,715.90 - 1,715.90 1.6626 1,662.60 - 1,662.60 (53.30) New Haven 2,059.20 2,062.73 0% 58 Huntertown* 1.8027 1,802.70 - 1,802.70 1.7399 1,739.90 - 1,739.90 (62.80) Leo-Cedarville 1,827.18 1,780.65 59 Pleasant* 1.7611 1,761.10 - 1,761.10 1.7379 1,737.90 - 1,737.90 (23.20) Huntertown 1,800.80 1,738.00 60 Pleasant Transit* 1.8189 1,818.90 - 1,818.90 1.7936 1,793.60 - 1,793.60 (25.30) Woodburn 2,000.00 2,000.00 0% 61 Scipio 1.5211 1,521.12 - 1,521.12 1.4843 1,484.26 - 1,484.26 (36.86) Monroeville 2,000.00 2,000.00 0% 62 Springfield 1.5321 1,532.11 - 1,532.11 1.7043 1,704.28 - 1,704.28 172.17 11% Grabill 2,000.00 2,000.00 0% 63 St.Joe* 1.6972 1,697.20 - 1,697.20 1.6357 1,635.70 - 1,635.70 (61.50) Zanesville 1,783.50 1,697.60 64 St. Joe Transit* 1.7550 1,755.00 - 1,755.00 1.6913 1,691.30 - 1,691.30 (63.70) 65 Washington* 1.6925 1,692.50 - 1,692.50 1.6192 1,619.20 - 1,619.20 (73.30) 66 Washington Transit* 1.7503 1,750.30 - 1,750.30 1.6749 1,674.90 - 1,674.90 (75.40) 67 Wayne* 1.8854 1,885.40 - 1,885.40 1.8493 1,849.30 - 1,849.30 (36.10) 68 Wayne Transit* 1.9432 1,943.20 - 1,943.20 1.9050 1,905.00 - 1,905.00 (38.20) 69 Ft Wayne Adams* 3.0980 3,098.00 (920.40) 2,177.60 2.9888 2,988.80 (800.60) 2,188.20 10.60 0% 70 Ft Wayne Adams EACS 2.9768 2,976.76 (976.76) 2,000.00 2.8886 2,888.60 (888.60) 2,000.00 - 0% 71 Ft Wayne Pleasant* 3.0616 3,061.60 (884.00) 2,177.60 2.9554 2,955.40 (767.20) 2,188.20 10.60 0% 72 Ft Wayne St. Joe* 3.0735 3,073.50 (895.90) 2,177.60 2.9650 2,965.00 (776.80) 2,188.20 10.60 0% 73 Ft Wayne Washington* 3.0648 3,064.80 (887.20) 2,177.60 2.9549 2,954.90 (766.70) 2,188.20 10.60 0% 74 Ft Wayne Wayne* 3.1859 3,185.90 (1,008.30) 2,177.60 3.0668 3,066.80 (878.60) 2,188.20 10.60 0% 75 Ft Wayne Aboite* 2.9685 2,968.50 (863.10) 2,105.40 2.8563 2,856.30 (757.10) 2,099.20 (6.20) 0% 76 Ft Wayne Fire District* 2.8772 2,877.20 (699.60) 2,177.60 3.0668 3,066.80 (878.60) 2,188.20 10.60 0% 77 Ft Wayne Adams EACS NHP 2.9788 2,978.83 (978.83) 2,000.00 2.8660 2,865.96 (865.96) 2,000.00 - 0% 79 Zanesville* 1.7835 1,783.50 - 1,783.50 1.6976 1,697.60 - 1,697.60 (85.90) 80 Ft Wayne Pleasant Fire* 2.7529 2,752.90 (575.30) 2,177.60 2.9554 2,955.40 (767.20) 2,188.20 10.60 0% 82 Leo-Cedarville 1.8272 1,827.18 - 1,827.18 1.7806 1,780.65 - 1,780.65 (46.53) 85 New Haven St. Joe* 2.8838 2,883.80 (706.20) 2,177.60 2.7473 2,747.30 (559.10) 2,188.20 10.60 0% 87 Eel River Huntertown* 1.7989 1,798.90 - 1,798.90 1.7361 1,736.10 - 1,736.10 (62.80) 91 Ft Wayne Perry* 3.1217 3,121.70 (1,030.00) 2,091.70 3.0182 3,018.20 (926.20) 2,092.00 0.30 0% 97 Ft Wayne Milan 2.9444 2,944.44 (944.44) 2,000.00 2.8539 2,853.88 (853.88) 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 2021 ---PAGE BREAK--- Allen County 2021 Farm Tax Comparison by District AV $70,080.36 Farmland 2018 AV $60,988.85 Farmland 2019 2020 2021 Net Tax $ Net Tax % AV $59,094.79 Farmland 2020 2020 2020 2.00% 2020 2021 2021 2.00% 2021 Increase Increase AV $48,488.03 Farmland 2021 NET NET Farm Circuit Breaker Farm NET NET Farm Circuit Breaker Farm (Decrease) (Decrease) TaxDistrict Tax Rate Tax Credit Tax Tax Rate Tax Credit Tax 2020 2020 38 Aboite* 1.5458 913.57 - 913.57 1.4958 726.81 - 726.81 (186.76) -20% 39 Adams 1.9185 1,133.83 - 1,133.83 1.8818 914.37 - 914.37 (219.46) -19% 40 Adams Transit 1.9763 1,167.98 - 1,167.98 1.9375 941.43 - 941.43 (226.55) -19% 41 New Haven Adams 2.7871 1,647.17 (460.37) 1,186.80 2.6708 1,297.76 (325.96) 971.80 (215.00) -18% 2020 2021 42 Cedar Creek 1.5117 893.43 - 893.43 1.6814 817.02 - 817.02 (76.41) 43 Grabill 2.3730 1,402.44 (215.64) 1,186.80 2.5059 1,217.63 (245.83) 971.80 (215.00) -18% Milan 920.69 735.30 -20% 44 Eel River* 1.7121 1,011.85 - 1,011.85 1.6588 806.01 - 806.01 (205.84) -20% Springfield 905.48 828.11 45 Jackson 1.5098 892.32 - 892.32 1.4746 716.52 - 716.52 (175.80) -20% Eel River 1,011.85 806.01 -20% 46 Jefferson 1.5739 930.18 - 930.18 1.5406 748.58 - 748.58 (181.60) -20% Cedar Creek 893.43 817.02 47 New Haven Jefferson 2.7591 1,630.62 (443.82) 1,186.80 2.6399 1,282.75 (310.95) 971.80 (215.00) -18% Marion 908.48 728.84 -20% 48 Lafayette* 1.6529 976.86 - 976.86 1.6290 791.53 - 791.53 (185.33) -19% Lake 1,018.53 812.08 -20% 49 Lake* 1.7234 1,018.53 - 1,018.53 1.6713 812.08 - 812.08 (206.45) -20% Lafayette 976.86 791.53 -19% 50 Madison 1.5780 932.63 - 932.63 1.5234 740.21 - 740.21 (192.42) -21% Madison 932.63 740.21 -21% 51 Marion 1.5372 908.48 - 908.48 1.5000 728.84 - 728.84 (179.64) -20% 52 Maumee 1.5780 932.63 - 932.63 1.5432 749.85 - 749.85 (182.78) -20% 53 Woodburn 2.1562 1,274.30 (87.50) 1,186.80 2.0876 1,014.37 (42.57) 971.80 (215.00) -18% 54 Milan 1.5579 920.69 - 920.69 1.5133 735.30 - 735.30 (185.39) -20% 55 Monroe 1.5710 928.46 - 928.46 1.5391 747.85 - 747.85 (180.61) -19% 56 Monroeville 2.7789 1,642.34 (455.54) 1,186.80 2.6521 1,288.66 (316.86) 971.80 (215.00) -18% 57 Perry* 1.7159 1,014.10 - 1,014.10 1.6626 807.86 - 807.86 (206.24) -20% 58 Huntertown* 1.8027 1,065.40 - 1,065.40 1.7399 845.42 - 845.42 (219.98) -21% 59 Pleasant* 1.7611 1,040.81 - 1,040.81 1.7379 844.45 - 844.45 (196.36) -19% 60 Pleasant Transit* 1.8189 1,074.97 - 1,074.97 1.7936 871.51 - 871.51 (203.46) -19% 61 Scipio 1.5211 898.98 - 898.98 1.4843 721.20 - 721.20 (177.78) -20% 62 Springfield 1.5321 905.48 - 905.48 1.7043 828.11 - 828.11 (77.37) 63 St.Joe* 1.6972 1,003.05 - 1,003.05 1.6357 794.79 - 794.79 (208.26) -21% 64 St. Joe Transit* 1.7550 1,037.21 - 1,037.21 1.6913 821.80 - 821.80 (215.41) -21% 65 Washington* 1.6925 1,000.27 - 1,000.27 1.6192 786.77 - 786.77 (213.50) -21% 66 Washington Transit* 1.7503 1,034.43 - 1,034.43 1.6749 813.83 - 813.83 (220.60) -21% 67 Wayne* 1.8854 1,114.27 - 1,114.27 1.8493 898.57 - 898.57 (215.70) -19% 68 Wayne Transit* 1.9432 1,148.43 - 1,148.43 1.9050 925.64 - 925.64 (222.79) -19% 69 Ft Wayne Adams* 3.0980 1,830.92 (538.74) 1,292.18 2.9888 1,452.26 (390.81) 1,061.45 (230.73) -18% 70 Ft Wayne Adams EACS 2.9768 1,759.26 (572.46) 1,186.80 2.8886 1,403.57 (431.77) 971.80 (215.00) -18% 71 Ft Wayne Pleasant* 3.0616 1,809.41 (517.21) 1,292.20 2.9554 1,436.03 (374.58) 1,061.45 (230.75) -18% 72 Ft Wayne St. Joe* 3.0735 1,816.44 (524.24) 1,292.20 2.9650 1,440.69 (379.24) 1,061.45 (230.75) -18% 73 Ft Wayne Washington* 3.0648 1,811.30 (519.10) 1,292.20 2.9549 1,435.79 (374.34) 1,061.45 (230.75) -18% 74 Ft Wayne Wayne* 3.1859 1,882.87 (590.67) 1,292.20 3.0668 1,490.16 (428.71) 1,061.45 (230.75) -18% 75 Ft Wayne Aboite* 2.9685 1,754.38 (505.04) 1,249.34 2.8563 1,387.88 (369.68) 1,018.20 (231.14) -19% 76 Ft Wayne Fire District* 2.8772 1,700.43 (408.23) 1,292.20 3.0668 1,490.16 (428.71) 1,061.45 (230.75) -18% 77 Ft Wayne Adams EACS NHP 2.9788 1,760.49 (573.69) 1,186.80 2.8660 1,392.57 (420.77) 971.80 (215.00) -18% 79 Zanesville* 1.7835 1,054.05 - 1,054.05 1.6976 824.86 - 824.86 (229.19) -22% 80 Ft Wayne Pleasant Fire* 2.7529 1,626.96 (334.76) 1,292.20 2.9554 1,436.03 (374.58) 1,061.45 (230.75) -18% 82 Leo-Cedarville 1.8272 1,079.87 - 1,079.87 1.7806 865.22 - 865.22 (214.65) -20% 85 New Haven St. Joe* 2.8838 1,704.33 (412.13) 1,292.20 2.7473 1,334.91 (273.46) 1,061.45 (230.75) -18% 87 Eel River Huntertown* 1.7989 1,063.15 - 1,063.15 1.7361 843.57 - 843.57 (219.58) -21% 91 Ft Wayne Perry* 3.1217 1,844.92 (603.70) 1,241.22 3.0182 1,466.54 (451.84) 1,014.70 (226.52) -18% 97 Ft Wayne Milan 2.9444 1,740.17 (553.37) 1,186.80 2.8539 1,386.70 (414.90) 971.80 (215.00) -18% * These districts include a school referendum tax rate that is not subject to the circuit breaker limits. Difference for Top Farmland Districts SORTED BY TAX DISTRICT Farmland (Agricultural Land) is assessed at true tax value which means market value-in-use. True tax value does not mean fair market value. The assessed value of an acre of farmland is determined annually using a statewide capitalization formula outlined in Indiana code. Base values per acre are as follows for the following pay years: • Pay 2015 - $2,050 • Pay 2016 - $2,050 • Pay 2017 - $1,960 • Pay 2018 - $1,850 • Pay 2019 - $1,610 • Pay 2020 - $1,560 • Pay 2021 - $1,280 For purposes of this analysis, beginning with taxes payable in 2007, one third of $100,000, or $33,333, was considered comparable to the value of a $100,000 homestead, rental or business property at that time. The $33,333 has been adjusted each year for the statutory change in the base value per acre. The base value per acre has decreased since Pay 2016 as SEA 308 of that same year changed the statutory formula. NIck Jordan Allen County Auditor March 2021 ---PAGE BREAK--- Allen County 2021 Commercial (Business) Tax Comparison by District $100,000 Business & PP 2020 2021 Net Tax $ Net Tax % 2020 2020 3.00% 2020 2021 2021 3.00% 2021 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 2020 from 2020 38 Aboite* 1.5458 1,545.80 - 1,545.80 1.4958 1,495.80 - 1,495.80 (50.00) 39 Adams 1.9185 1,918.50 - 1,918.50 1.8818 1,881.81 - 1,881.81 (36.69) 40 Adams Transit 1.9763 1,976.27 - 1,976.27 1.9375 1,937.50 - 1,937.50 (38.77) 2020 2021 41 New Haven Adams 2.7871 2,787.09 - 2,787.09 2.6708 2,670.83 - 2,670.83 (116.26) 42 Cedar Creek 1.5117 1,511.72 - 1,511.72 1.6814 1,681.45 - 1,681.45 169.73 11% 73 Ft Wayne Washington* 3,064.80 2,954.90 43 Grabill 2.3730 2,372.99 - 2,372.99 2.5059 2,505.93 - 2,505.93 132.94 6% 74 Ft Wayne Wayne* 3,177.60 3,066.80 44 Eel River* 1.7121 1,712.10 - 1,712.10 1.6588 1,658.80 - 1,658.80 (53.30) 72 Ft Wayne St. Joe* 3,073.50 2,965.00 45 Jackson 1.5098 1,509.85 - 1,509.85 1.4746 1,474.62 - 1,474.62 (35.23) 75 Ft Wayne Aboite* 2,968.50 2,856.30 46 Jefferson 1.5739 1,573.91 - 1,573.91 1.5406 1,540.60 - 1,540.60 (33.31) 38 Aboite* 1,545.80 1,495.80 47 New Haven Jefferson 2.7591 2,759.09 - 2,759.09 2.6399 2,639.95 - 2,639.95 (119.14) 41 New Haven Adams 2,787.09 2,670.83 48 Lafayette* 1.6529 1,652.90 - 1,652.90 1.6290 1,629.00 - 1,629.00 (23.90) 76 Ft Wayne Fire District* 2,877.20 3,066.80 7% 49 Lake* 1.7234 1,723.40 - 1,723.40 1.6713 1,671.30 - 1,671.30 (52.10) 70 Ft Wayne Adams EACS 2,976.76 2,888.60 50 Madison 1.5780 1,578.05 - 1,578.05 1.5234 1,523.38 - 1,523.38 (54.67) 51 Marion 1.5372 1,537.18 - 1,537.18 1.5000 1,499.99 - 1,499.99 (37.19) 52 Maumee 1.5780 1,578.05 - 1,578.05 1.5432 1,543.22 - 1,543.22 (34.83) 53 Woodburn 2.1562 2,156.17 - 2,156.17 2.0876 2,087.61 - 2,087.61 (68.56) 54 Milan 1.5579 1,557.85 - 1,557.85 1.5133 1,513.27 - 1,513.27 (44.58) 2020 2021 55 Monroe 1.5710 1,571.00 - 1,571.00 1.5391 1,539.10 - 1,539.10 (31.90) 56 Monroeville 2.7789 2,778.92 - 2,778.92 2.6521 2,652.11 - 2,652.11 (126.81) Fort Wayne 3,005.49 2,953.00 57 Perry* 1.7159 1,715.90 - 1,715.90 1.6626 1,662.60 - 1,662.60 (53.30) New Haven 2,809.99 2,686.03 58 Huntertown* 1.8027 1,802.70 - 1,802.70 1.7399 1,739.90 - 1,739.90 (62.80) Leo-Cedarville 1,827.18 1,780.65 59 Pleasant* 1.7611 1,761.10 - 1,761.10 1.7379 1,737.90 - 1,737.90 (23.20) Huntertown 1,800.80 1,738.00 60 Pleasant Transit* 1.8189 1,818.90 - 1,818.90 1.7936 1,793.60 - 1,793.60 (25.30) Woodburn 2,156.17 2,087.61 61 Scipio 1.5211 1,521.12 - 1,521.12 1.4843 1,484.26 - 1,484.26 (36.86) Monroeville 2,778.92 2,652.11 62 Springfield 1.5321 1,532.11 - 1,532.11 1.7043 1,704.28 - 1,704.28 172.17 11% Grabill 2,372.99 2,505.93 6% 63 St.Joe* 1.6972 1,697.20 - 1,697.20 1.6357 1,635.70 - 1,635.70 (61.50) Zanesville 1,783.50 1,697.60 64 St. Joe Transit* 1.7550 1,755.00 - 1,755.00 1.6913 1,691.30 - 1,691.30 (63.70) 65 Washington* 1.6925 1,692.50 - 1,692.50 1.6192 1,619.20 - 1,619.20 (73.30) 66 Washington Transit* 1.7503 1,750.30 - 1,750.30 1.6749 1,674.90 - 1,674.90 (75.40) 67 Wayne* 1.8854 1,885.40 - 1,885.40 1.8493 1,849.30 - 1,849.30 (36.10) 68 Wayne Transit* 1.9432 1,943.20 - 1,943.20 1.9050 1,905.00 - 1,905.00 (38.20) 69 Ft Wayne Adams* 3.0980 3,098.00 - 3,098.00 2.9888 2,988.80 - 2,988.80 (109.20) 70 Ft Wayne Adams EACS 2.9768 2,976.76 - 2,976.76 2.8886 2,888.60 - 2,888.60 (88.16) 71 Ft Wayne Pleasant* 3.0616 3,061.60 - 3,061.60 2.9554 2,955.40 - 2,955.40 (106.20) 72 Ft Wayne St. Joe* 3.0735 3,073.50 - 3,073.50 2.9650 2,965.00 - 2,965.00 (108.50) 73 Ft Wayne Washington* 3.0648 3,064.80 - 3,064.80 2.9549 2,954.90 - 2,954.90 (109.90) 74 Ft Wayne Wayne* 3.1859 3,185.90 (8.30) 3,177.60 3.0668 3,066.80 - 3,066.80 (110.80) 75 Ft Wayne Aboite* 2.9685 2,968.50 - 2,968.50 2.8563 2,856.30 - 2,856.30 (112.20) 76 Ft Wayne Fire District* 2.8772 2,877.20 - 2,877.20 3.0668 3,066.80 - 3,066.80 189.60 7% 77 Ft Wayne Adams EACS 2.9788 2,978.83 - 2,978.83 2.8660 2,865.96 - 2,865.96 (112.87) 79 Zanesville* 1.7835 1,783.50 - 1,783.50 1.6976 1,697.60 - 1,697.60 (85.90) 80 Ft Wayne Pleasant Fire* 2.7529 2,752.90 - 2,752.90 2.9554 2,955.40 - 2,955.40 202.50 7% 82 Leo-Cedarville 1.8272 1,827.18 - 1,827.18 1.7806 1,780.65 - 1,780.65 (46.53) 85 New Haven St. Joe* 2.8838 2,883.80 - 2,883.80 2.7473 2,747.30 - 2,747.30 (136.50) 87 Eel River Huntertown* 1.7989 1,798.90 - 1,798.90 1.7361 1,736.10 - 1,736.10 (62.80) 91 Ft Wayne Perry* 3.1217 3,121.70 (30.00) 3,091.70 3.0182 3,018.20 - 3,018.20 (73.50) 97 Ft Wayne Milan 2.9444 2,944.44 - 2,944.44 2.8539 2,853.88 - 2,853.88 (90.56) * 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 2021