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2019 Individual Tax Trends will vary depending on CHANGE IN ASSESSED VALUE Referendum Tax Levy in FWCS, SACS & NACS districts 2019 School Corporation Levy Changes The taxes levied by School Corporations are the 2nd largest (34.2%) piece of the overall tax bill and therefore are a main factor in driving tax bills up or down. FWCS overall levy increased approximately 1.9%, but the overall FWCS tax rate dropped 4.4% because of the 6.3% increase in NAV. The FWCS levy increase is due to the newly termed Operations levy, which comprises the operational aspect vs the educational side/levy. SACS levy decreased 1.3% due to the 8% decrease in Debt Service that was only partially offset by the increase in the Operations levy. The SACS tax rate decreased over 7% as NAV growth completely offset the levy increase. NACS levy increase was approximately 3% due to the new Referendum and Operation levies both increasing. However, the tax rate decreased over 6% as a result of the 10% increase in NAV. EACS levy increased 1.5%, due to the Operations levy increase; but the EACS tax rate decreased over 4% as the 5.7% NAV increase offset the levy growth. EACS is only school district that does not have a Referendum tax levy outside the property tax caps. For properties in FWCS, SACS & NACS districts the Referendum fund tax levy 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 & NACS Referendum levies are for debt repayment and SACS is an operating levy Referendum. FWCS Referendum Tax Rate decreased 9.5% from 2018 due to a drop in the Tax Levy of 3.9% and increased NAV. It is important to note the FWCS Referendum rate is on average only 6% of the total applicable Taxing District tax rate. SACS Referendum rate decreased 6% from 2018 which is due to an almost static Tax Levy and the increase in NAV of over The NACS Referendum is new in 2019 and is to pay debt service for a new elementary school as well as existing school safety improvements. 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 2019 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, while lower tax levies decrease tax rates. Inversely, higher assessed value lowers the tax rate and lower assessed value increases the tax rate. 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 tax levy increased approximately 3.4% from 2018, however Fort Wayne's tax rate decreased over 2.7% because its net assessed value increased 6.1%. Generally, if the assessed value of an individual property goes up the tax bill will increase and the opposite is also true. This is especially true for properties already at the tax caps because the taxes are calculated as a percent of the assessed value, with the exception of the SACS, FWCS and NACS Referendum rates as they are exempt from CB caps. For example, 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 6.9%, many will see increased taxes unless their assessed value remained fairly constant. Overall NAV in Allen County increased by 6.9%. Only 8 out of 48 taxing districts had decreases in NAV, while every taxing district except NH-Adams Greenwood Lakes Grad annex experienced an over 3% decrease in the tax rate. This is not to be unexpected given the overall total levy increase of only 2.4% coupled with the previously mentioned NAV increase. The 2019 Local Income Tax (LIT) Uniform Property Tax Relief (PTR) credit is approximately 5.8% of the Gross Tax Liability reflecting a 4.3% increase over the 2018 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 12.8% which is a minimal increase over 2018. In general, 2019 tax bills will be higher than 2018 due to assessed value 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 7.2% and 7.3%, but the corresponding tax rate decreases are only 3.6% each. Expectations are that the majority of property owners will see increased tax bills as a result of increased assessed value 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. Nick Jordan Allen County Auditor March 2019 ---PAGE BREAK--- City of Fort Wayne Levy Increase 2019 Experience for Homeowners - Moderate to Large INCREASES due to Increased AV 2019 Experience Farmland Owners - Slight INCREASES, if at all. Due to Increased AV 2019 Rental/Apartment Owners - Moderate INCREASES due to Increased AV 2019 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 43% of taxing district net rates are above $2 and therefore Rental/Apartment units will be at the tax cap in these areas. Even if a rental property is 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 may cause tax bills to increase above 2% of AV for applicable properties. Those Business/Personal Property Owners located in many Fort Wayne taxing districts are subject to tax rates over $3 and therefore may be at the 3% Tax Cap. As mentioned above, increases in tax bills will correlate with the value increase of the specific parcel. Those properties located in SACS, FWCS and now NACS are subject to the referendum taxes exempt from the tax caps and will pay the amount associated with the referendum above and beyond the 3% cap. For 2019, the City of Fort Wayne increased their levy almost 3.4%. The main contributing factors are the 10.6% and 6.7% increases in the Fire and Park levies that were only somewhat offset by other levy reductions. The 6.1% City NAV increase negates the levy increase for a net 2.7% 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. For those City residents already at the tax caps, increases in AV will generally result in a correlating increase in the tax bill. For those City of Fort Wayne residents not at the tax caps with minimal assessed value increases, the tax bills may remain consistent to 2018. This is due across the board tax rate decreases, but this is highly dependent on assessed value changes. For 2019, almost all Taxing units experienced significant AV growth; therefore it is anticipated that most properties AV increased. Many Homeowners may see tax bills with increases close to 10% and possibly more. Over 75% of Homesteads are located within 8 taxing districts of which had an average increase of Even though tax rates decreased in every taxing district, the drop is not enough to offset the increases in AV. Homeowners in Perry, St Joseph, Aboite, Washington, Adams and Wayne Townships specifically are more than likely to experience these AV increases as market demand is driving up selling prices that correlate with assessed value. As was previously mentioned, the PTR credit rate remained relatively unchanged and will not be a significant factor. In addition to AV increases, for those properties at the tax cap in Perry township they new NACS referendum will also cause an increase in your tax bill as it is outside the tax caps. As FWCS & SACS referendum rates decreased, these will not be attributed to tax bill increases from 2018. Historically, assessed values for farms have generally fallen below the market value. For 2019, the base value is $1,610 per acre and decreased 12.9% from $1,850 in 2018. This is the result of 2016 law changes to the base value per acre calculation by the Indiana General Assembly in SEA 308. While this will help keep Ag land values somewhat lower, many of the top farmland districts (Milan, Springfield, Cedar Creek, Marion, and Lafayette) may experience ever so slight tax bill increases of 1-3% in 2019. The decrease in tax rates will minimalize these increases as the average AV increase for the main Ag districts is only 2.6%. If Ag land is at the cap in the NACS district, the tax bill may be higher this year with the new referendum. Nick Jordan Allen County Auditor March 2019 ---PAGE BREAK--- GROSS LIT LIT NET YEAR: 2019 DISTRICT PTR NET HOMESTEAD HOMESTEAD COUNTY: 02 ALLEN RATE RATE RATE PTR RATE RATE % Change % Change (Less LIT (Less LIT PTR from 2018 from 2018 DISTRICT PTR Rate) Homestead Rate) Net Rate Net Rate 38 ABOITE 1.6206 5.7777 1.5333 12.8053 1.4271 -6.60% -6.61% 39 ADAMS 2.1814 5.7777 2.0554 12.8053 1.9021 -3.35% -3.38% 40 ADAMS PTC 2.2443 5.7777 2.1146 12.8053 1.9569 -3.33% -3.37% 41 NEW HAVEN ADAMS 3.1005 5.7777 2.9214 12.8053 2.7035 -3.23% -3.26% 42 CEDAR CREEK 1.6802 5.7777 1.5831 12.8053 1.4650 -4.44% -4.48% 43 GRABILL 2.5623 5.7777 2.4143 12.8053 2.2342 -3.03% -3.06% 44 EEL RIVER 1.8523 5.7777 1.7478 12.8053 1.6208 -6.15% -5.99% 45 JACKSON 1.6761 5.7777 1.5793 12.8053 1.4615 -4.24% -4.27% 46 JEFFERSON 1.7428 5.7777 1.6421 12.8053 1.5196 -4.41% -4.44% 47 NEW HAVEN JEFFERSON - F 3.0663 5.7777 2.8891 12.8053 2.6737 -3.20% -3.23% 48 LAFAYETTE 1.7348 5.7777 1.6409 12.8053 1.5267 -5.94% -5.96% 49 LAKE 1.8602 5.7777 1.7553 12.8053 1.6276 -5.55% -5.39% 50 MADISON 1.7543 5.7777 1.6529 12.8053 1.5297 -3.43% -3.47% 51 MARION 1.7023 5.7777 1.6039 12.8053 1.4843 -4.48% -4.51% 52 MAUMEE 1.7541 5.7777 1.6528 12.8053 1.5295 -3.68% -3.71% 53 WOODBURN 2.4158 5.7777 2.2762 12.8053 2.1064 -3.39% -3.42% 54 MILAN 1.7312 5.7777 1.6312 12.8053 1.5095 -4.30% -4.33% 55 MONROE 1.7408 5.7777 1.6402 12.8053 1.5179 -4.00% -4.04% 56 MONROEVILLE 3.1032 5.7777 2.9239 12.8053 2.7058 -4.58% -4.62% 57 PERRY 1.8569 5.7777 1.7522 12.8053 1.6248 -5.73% -5.57% 58 HUNTERTOWN 1.9376 5.7777 1.8282 12.8053 1.6951 -5.87% -5.72% 59 PLEASANT 1.8718 5.7777 1.7747 12.8053 1.6567 -4.06% -4.24% 60 PLEASANT PTC 1.9347 5.7777 1.8340 12.8053 1.7115 -4.03% -4.19% 61 SCIPIO 1.6896 5.7777 1.5920 12.8053 1.4732 -4.07% -4.11% 62 SPRINGFIELD 1.7045 5.7777 1.6060 12.8053 1.4862 -4.49% -4.53% 63 ST. JOSEPH 1.8142 5.7777 1.7205 12.8053 1.6065 -4.43% -4.60% 64 ST. JOSEPH PTC 1.8771 5.7777 1.7797 12.8053 1.6613 -4.38% -4.55% 65 WASHINGTON 1.8320 5.7777 1.7372 12.8053 1.6220 -4.64% -4.81% 66 WASHINGTON PTC 1.8949 5.7777 1.7965 12.8053 1.6768 -4.59% -4.75% 67 WAYNE 2.0038 5.7777 1.8991 12.8053 1.7718 -3.95% -4.11% 68 WAYNE PTC 2.0667 5.7777 1.9584 12.8053 1.8266 -3.92% -4.08% 69 FT.WAYNE ADAMS FWCS 3.3365 5.7777 3.1548 12.8053 2.9338 -3.59% -3.71% 70 FT. WAYNE-ADAMS EACS 3.2781 5.7777 3.0887 12.8053 2.8583 -3.63% -3.66% 71 FT.WAYNE PLEASANT 3.2963 5.7777 3.1169 12.8053 2.8988 -3.63% -3.74% 72 FT.WAYNE ST.JOSEPH 3.3095 5.7777 3.1294 12.8053 2.9103 -3.60% -3.71% 73 FT.WAYNE WASHINGTON 3.2934 5.7777 3.1142 12.8053 2.8963 -3.60% -3.71% 74 FT.WAYNE WAYNE 3.4283 5.7777 3.2413 12.8053 3.0139 -3.57% -3.69% 75 FORT WAYNE ABOITE 3.1698 5.7777 2.9930 12.8053 2.7779 -4.68% -4.71% 76 FT.WAYNE WAYNE F DIST 3.0492 5.7777 2.8841 12.8053 2.6833 -4.64% -4.75% 77 FW-ADAMS PARK NH EACS 3.2622 5.7777 3.0737 12.8053 2.8445 -4.01% -4.04% 79 ZANESVILLE 1.8829 5.7777 1.7804 12.8053 1.6558 -6.37% -6.38% 80 FT.WAYNE PLEASANT FIRE 2.9172 5.7777 2.7597 12.8053 2.5682 -4.74% -4.86% 82 LEO-CEDARVILLE-CEDAR CR 2.0284 5.7777 1.9112 12.8053 1.7687 -3.23% -3.26% 85 NEW HAVEN ST JOE 3.1319 5.7777 2.9620 12.8053 2.7554 -3.20% -3.32% 87 EEL RIVER HUNTERTOWN 1.9330 5.7777 1.8239 12.8053 1.6911 -6.27% -6.12% 91 FORT WAYNE PERRY 3.3834 5.7777 3.1905 12.8053 2.9558 -4.36% -4.29% 97 FORT WAYNE MILAN 3.2387 5.7777 3.0516 12.8053 2.8240 -3.62% -3.65% 102 NH-ADAMS GREENWOOD LA 2.8098 5.7777 2.6475 12.8053 2.4500 7.39% 7.35% GRAD ANNEX 2019 Allen County Tax Rates ---PAGE BREAK--- TAXING DISTRICTS 2019 Abstract NAV* 2018 Abstract NAV* % Change 038 ABOITE TOWNSHIP (11) 1,145,845,853 1,052,703,177 8.85% 039 ADAMS TOWNSHIP (12) 71,000,647 65,075,964 9.10% 040 ADAMS TOWNSHIP - TRANS 23,992,558 21,060,322 13.92% 041 NEW HAVEN ADAMS TWP - TRANS 438,853,908 419,759,696 4.55% 042 CEDAR CREEK TOWNSHIP 492,496,698 454,320,823 8.40% 043 GRABILL-CEDAR CREEK (40) 43,440,199 41,655,778 4.28% 044 EEL RIVER TOWNSHIP 160,001,840 156,199,172 2.43% 045 JACKSON TOWNSHIP (15) 53,841,369 55,250,794 -2.55% 046 JEFFERSON TOWNSHIP (16) 122,996,253 115,428,747 6.56% 047 NEW HAVEN JEFFERSON TWP TRANS 58,272,331 57,076,685 2.09% 048 LAFAYETTE TOWNSHIP (17) 400,493,323 379,893,758 5.42% 049 LAKE TOWNSHIP (18) 148,467,224 142,671,022 4.06% 050 MADISON TOWNSHIP (19) 99,325,660 97,528,578 1.84% 051 MARION TOWNSHIP (20) 171,952,377 157,541,498 9.15% 052 MAUMEE TOWNSHIP (21) 69,736,851 69,976,025 -0.34% 053 WOODBURN CITY (55) 34,309,757 32,247,228 6.40% 054 MILAN TOWNSHIP (22) 243,210,326 234,588,199 3.68% 055 MONROE TOWNSHIP (23) 48,668,863 49,730,510 -2.13% 056 MONROEVILLE TOWN (45) 20,473,355 18,383,847 11.37% 057 PERRY TOWNSHIP (24) 1,104,567,932 978,960,821 12.83% 058 HUNTERTOWN TOWN (42) 303,125,874 275,583,410 9.99% 059 PLEASANT TOWNSHIP (25) 143,780,440 128,558,684 11.84% 060 PLEASANT TOWNSHIP-TRANS (47) 3,771,060 3,731,060 1.07% 061 SCIPIO TOWNSHIP (26) 27,005,513 28,255,401 -4.42% 062 SPRINGFIELD TOWNSHIP (27) 194,199,818 187,804,805 3.41% 063 ST. JOSEPH TOWNSHIP (28) 256,166,166 230,532,074 11.12% 064 ST. JOSEPH TOWNSHIP-TRANS (77) 8,016,830 7,124,215 12.53% 065 WASHINGTON TOWNSHIP (29) 108,226,125 97,625,306 10.86% 066 WASHINGTON TOWNSHIP-TRANS (87) 60,994,473 51,374,853 18.72% 067 WAYNE TOWNSHIP (31) 26,942,406 22,957,164 17.36% 068 WAYNE TOWNSHIP-TRANS (30) 69,344,751 63,765,600 8.75% 069 FORT WAYNE ADAMS TWP FT WAYNE 11,081,347 12,058,577 -8.10% 070 FORT WAYNE ADAMS EACS 197,446,818 200,228,921 -1.39% 071 FORT WAYNE PLEASANT 36,237,977 29,977,069 20.89% 072 FORT WAYNE ST JOSEPH TWP 2,152,453,493 2,005,855,755 7.31% 073 FORT WAYNE WASHINGTON TWP 2,307,515,619 2,225,312,347 3.69% 074 FORT WAYNE WAYNE TWP 2,313,249,194 2,157,638,261 7.21% 075 FORT WAYNE ABOITE TWP 1,532,365,606 1,437,623,521 6.59% 076 FORT WAYNE WAYNE SW FIRE DIST 120,616,517 120,909,143 -0.24% 077 FORT WAYNE ADAMS NH PARK EACS 104,728,330 74,187,941 41.17% 079 ZANESVILLE TOWN (44) 3,054,015 3,062,729 -0.28% 080 FT WAYNE PLEASANT - FIRE (71) 53,000,146 50,418,740 5.12% 082 LEO-CEDARVILLE-CEDAR CREEK TWP 143,195,646 131,011,124 9.30% 085 NEW HAVEN ST.JOE 30,460,309 27,116,447 12.33% 087 EEL RIVER HUNTERTOWN 37,761,020 32,047,399 17.83% 091 FT.WAYNE PERRY 449,039,008 414,925,743 8.22% 097 FT.WAYNE MILAN 2,248,140 2,141,880 4.96% 102 NH-ADAMS GREENWOOD LAKES GRAD AN 2,331,922 2,036,800 14.49% 15,650,305,887 14,623,917,613 *Excludes TIF values Comparison of 2019 vs 2018 Abstract NAV ---PAGE BREAK--- Allen County 2019 Net Homestead Tax Comparison by District $100,000 Homestead 2018 2018 2018 2018 2019 2019 2019 2019 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 2018 from 2018 38 Aboite* 1.5280 546.28 - 546.28 1.4271 510.19 - 510.19 (36.09) 39 Adams 1.9686 703.78 - 703.78 1.9021 679.99 - 679.99 (23.79) 40 Adams Transit 2.0251 723.97 - 723.97 1.9569 699.60 - 699.60 (24.37) 2018 2019 41 New Haven Adams 2.7947 999.10 - 999.10 2.7035 966.49 - 966.49 (32.61) 42 Cedar Creek 1.5337 548.30 - 548.30 1.4650 523.75 - 523.75 (24.55) 72 Ft Wayne St. Joe* 1,075.82 1,040.43 43 Grabill 2.3048 823.96 - 823.96 2.2342 798.72 - 798.72 (25.24) 74 Ft Wayne Wayne* 1,075.82 1,068.64 44 Eel River* 1.7240 616.33 - 616.33 1.6208 579.42 - 579.42 (36.91) 75 Ft Wayne Aboite* 1,041.64 993.11 45 Jackson 1.5267 545.80 - 545.80 1.4615 522.48 - 522.48 (23.32) 57 Perry 615.15 580.85 46 Jefferson 1.5903 568.53 - 568.53 1.5196 543.27 - 543.27 (25.26) 73 Ft Wayne Washington* 1,075.36 1,035.41 47 New Haven Jefferson 2.7629 987.75 - 987.75 2.6737 955.83 - 955.83 (31.92) 38 Aboite* 546.28 510.19 48 Lafayette* 1.6234 580.35 - 580.35 1.5267 545.79 - 545.79 (34.56) 91 Fort Wayne Perry 1,000.00 1,015.76 2% 49 Lake* 1.7203 615.02 - 615.02 1.6276 581.88 - 581.88 (33.14) 42 Cedar Creek 548.30 523.75 50 Madison 1.5846 566.50 - 566.50 1.5297 546.85 - 546.85 (19.65) 51 Marion 1.5544 555.71 - 555.71 1.4843 530.64 - 530.64 (25.07) 52 Maumee 1.5885 567.87 - 567.87 1.5295 546.79 - 546.79 (21.08) 2018 2019 53 Woodburn 2.1810 779.72 - 779.72 2.1064 753.06 - 753.06 (26.66) 54 Milan 1.5779 564.09 - 564.09 1.5095 539.65 - 539.65 (24.44) Fort Wayne 1,032.71 1,009.66 55 Monroe 1.5817 565.47 - 565.47 1.5179 542.64 - 542.64 (22.83) New Haven 1,001.93 969.13 56 Monroeville 2.8368 1,014.16 (14.16) 1,000.00 2.7058 967.33 - 967.33 (32.67) Leo-Cedarville 653.60 632.29 57 Perry* 1.7207 615.15 - 615.15 1.6248 580.85 - 580.85 (34.30) Huntertown 643.38 605.30 58 Huntertown* 1.7980 642.78 - 642.78 1.6951 606.01 - 606.01 (36.77) Woodburn 779.72 753.06 59 Pleasant* 1.7300 618.47 - 618.47 1.6567 592.27 - 592.27 (26.20) Monroeville 1,000.00 967.33 60 Pleasant Transit* 1.7865 638.67 - 638.67 1.7115 611.88 - 611.88 (26.79) Grabill 823.96 798.72 61 Scipio 1.5363 549.24 - 549.24 1.4732 526.68 - 526.68 (22.56) Zanesville 632.31 591.95 62 Springfield 1.5567 556.53 - 556.53 1.4862 531.33 - 531.33 (25.20) 63 St.Joe* 1.6840 602.03 - 602.03 1.6065 574.31 - 574.31 (27.72) 64 St. Joe Transit* 1.7405 622.22 - 622.22 1.6613 593.92 - 593.92 (28.30) 65 Washington* 1.7040 609.19 - 609.19 1.6220 579.86 - 579.86 (29.33) 66 Washington Transit* 1.7605 629.38 - 629.38 1.6768 599.47 - 599.47 (29.91) 67 Wayne* 1.8478 660.58 - 660.58 1.7718 633.42 - 633.42 (27.16) 68 Wayne Transit* 1.9043 680.78 - 680.78 1.8266 653.02 - 653.02 (27.76) 69 Ft Wayne Adams* 3.0467 1,089.21 (13.39) 1,075.82 2.9338 1,048.85 - 1,048.85 (26.97) 70 Ft Wayne Adams EACS 2.9670 1,060.72 (60.72) 1,000.00 2.8583 1,021.85 (21.85) 1,000.00 - 0% 71 Ft Wayne Pleasant* 3.0115 1,076.61 (0.79) 1,075.82 2.8988 1,036.32 - 1,036.32 (39.50) 72 Ft Wayne St. Joe* 3.0225 1,080.55 (4.73) 1,075.82 2.9103 1,040.43 - 1,040.43 (35.39) 73 Ft Wayne Washington* 3.0080 1,075.36 - 1,075.36 2.8963 1,035.41 - 1,035.41 (39.95) 74 Ft Wayne Wayne* 3.1293 1,118.72 (42.90) 1,075.82 3.0139 1,077.46 (8.82) 1,068.64 (7.18) 75 Ft Wayne Aboite* 2.9151 1,042.15 (0.51) 1,041.64 2.7779 993.11 - 993.11 (48.53) 76 Ft Wayne Fire District* 2.8173 1,007.17 - 1,007.17 2.6833 959.29 - 959.29 (47.88) 77 Ft Wayne Adams EACS NHP 2.9642 1,059.72 (59.72) 1,000.00 2.8445 1,016.90 (16.90) 1,000.00 - 0% 79 Zanesville* 1.7687 632.31 - 632.31 1.6558 591.95 - 591.95 (40.36) 80 Ft Wayne Pleasant Fire* 2.6995 965.06 - 965.06 2.5682 918.14 - 918.14 (46.92) 82 Leo-Cedarville 1.8283 653.60 - 653.60 1.7687 632.29 - 632.29 (21.31) 85 New Haven St. Joe* 2.8501 1,018.93 - 1,018.93 2.7554 985.07 - 985.07 (33.86) 87 Eel River Huntertown* 1.8013 643.97 - 643.97 1.6911 604.58 - 604.58 (39.39) 91 Ft Wayne Perry* 3.0882 1,104.05 (104.05) 1,000.00 2.9558 1,056.70 (40.94) 1,015.76 15.76 2% 97 Ft Wayne Milan 2.9311 1,047.87 (47.87) 1,000.00 2.8240 1,009.57 (9.57) 1,000.00 - 0% 102 NH-Adams Greenwood Lks Grad Annex 2.2823 815.92 - 815.92 2.4500 875.87 - 875.87 59.95 7% * 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 2019 ---PAGE BREAK--- Allen County 2019 $50,000 Homestead Tax Comparison by District $50,000 Homestead 2018 2018 2018 2018 2019 2019 2019 2019 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 2018 from 2018 38 Aboite* 1.5280 198.65 - 198.65 1.4271 185.52 - 185.52 (13.13) 39 Adams 1.9686 255.92 - 255.92 1.9021 247.27 - 247.27 (8.65) 40 Adams Transit 2.0251 263.26 - 263.26 1.9569 254.40 - 254.40 (8.86) 2018 2019 41 New Haven Adams 2.7947 363.31 - 363.31 2.7035 351.45 - 351.45 (11.86) 42 Cedar Creek 1.5337 199.38 - 199.38 1.4650 190.46 - 190.46 (8.92) 72 Ft Wayne St. Joe* 392.93 378.34 43 Grabill 2.3048 299.62 - 299.62 2.2342 290.44 - 290.44 (9.18) 74 Ft Wayne Wayne* 406.81 391.80 44 Eel River* 1.7240 224.12 - 224.12 1.6208 210.70 - 210.70 (13.42) 75 Ft Wayne Aboite* 378.96 361.13 45 Jackson 1.5267 198.47 - 198.47 1.4615 189.99 - 189.99 (8.48) 57 Perry 223.69 211.22 46 Jefferson 1.5903 206.74 - 206.74 1.5196 197.55 - 197.55 (9.19) 73 Ft Wayne Washington* 391.04 376.51 47 New Haven Jefferson 2.7629 359.18 - 359.18 2.6737 347.57 - 347.57 (11.61) 38 Aboite* 198.65 185.52 48 Lafayette* 1.6234 211.04 - 211.04 1.5267 198.47 - 198.47 (12.57) 91 Fort Wayne Perry 401.47 384.25 49 Lake* 1.7203 223.64 - 223.64 1.6276 211.59 - 211.59 (12.05) 42 Cedar Creek 199.38 190.46 50 Madison 1.5846 206.00 - 206.00 1.5297 198.86 - 198.86 (7.14) 51 Marion 1.5544 202.08 - 202.08 1.4843 192.96 - 192.96 (9.12) 52 Maumee 1.5885 206.50 - 206.50 1.5295 198.83 - 198.83 (7.67) 2018 2019 53 Woodburn 2.1810 283.53 - 283.53 2.1064 273.84 - 273.84 (9.69) 54 Milan 1.5779 205.12 - 205.12 1.5095 196.24 - 196.24 (8.88) Fort Wayne 385.67 370.12 55 Monroe 1.5817 205.62 - 205.62 1.5179 197.33 - 197.33 (8.29) New Haven 364.34 352.41 56 Monroeville 2.8368 368.79 - 368.79 2.7058 351.76 - 351.76 (17.03) Leo-Cedarville 237.67 229.93 57 Perry* 1.7207 223.69 - 223.69 1.6248 211.22 - 211.22 (12.47) Huntertown 233.96 220.11 58 Huntertown* 1.7980 233.74 - 233.74 1.6951 220.37 - 220.37 (13.37) Woodburn 283.53 273.84 59 Pleasant* 1.7300 224.90 - 224.90 1.6567 215.37 - 215.37 (9.53) Monroeville 368.79 351.76 60 Pleasant Transit* 1.7865 232.24 - 232.24 1.7115 222.50 - 222.50 (9.74) Grabill 299.62 290.44 61 Scipio 1.5363 199.72 - 199.72 1.4732 191.52 - 191.52 (8.20) Zanesville 229.93 215.26 62 Springfield 1.5567 202.37 - 202.37 1.4862 193.21 - 193.21 (9.16) 63 St.Joe* 1.6840 218.92 - 218.92 1.6065 208.84 - 208.84 (10.08) 64 St. Joe Transit* 1.7405 226.26 - 226.26 1.6613 215.97 - 215.97 (10.29) 65 Washington* 1.7040 221.52 - 221.52 1.6220 210.86 - 210.86 (10.66) 66 Washington Transit* 1.7605 228.87 - 228.87 1.6768 217.99 - 217.99 (10.88) 67 Wayne* 1.8478 240.21 - 240.21 1.7718 230.33 - 230.33 (9.88) 68 Wayne Transit* 1.9043 247.56 - 247.56 1.8266 237.46 - 237.46 (10.10) 69 Ft Wayne Adams* 3.0467 396.08 - 396.08 2.9338 381.40 - 381.40 (14.68) 70 Ft Wayne Adams EACS 2.9670 385.71 - 385.71 2.8583 371.58 - 371.58 (14.13) 71 Ft Wayne Pleasant* 3.0115 391.49 - 391.49 2.8988 376.84 - 376.84 (14.65) 72 Ft Wayne St. Joe* 3.0225 392.93 - 392.93 2.9103 378.34 - 378.34 (14.59) 73 Ft Wayne Washington* 3.0080 391.04 - 391.04 2.8963 376.51 - 376.51 (14.53) 74 Ft Wayne Wayne* 3.1293 406.81 - 406.81 3.0139 391.80 - 391.80 (15.01) 75 Ft Wayne Aboite* 2.9151 378.96 - 378.96 2.7779 361.13 - 361.13 (17.83) 76 Ft Wayne Fire District* 2.8173 366.24 - 366.24 2.6833 348.83 - 348.83 (17.41) 77 Ft Wayne Adams EACS NHP 2.9642 385.35 - 385.35 2.8445 369.78 - 369.78 (15.57) 79 Zanesville* 1.7687 229.93 - 229.93 1.6558 215.26 - 215.26 (14.67) 80 Ft Wayne Pleasant Fire* 2.6995 350.93 - 350.93 2.5682 333.87 - 333.87 (17.06) 82 Leo-Cedarville 1.8283 237.67 - 237.67 1.7687 229.93 - 229.93 (7.74) 85 New Haven St. Joe* 2.8501 370.52 - 370.52 2.7554 358.21 - 358.21 (12.31) 87 Eel River Huntertown* 1.8013 234.17 - 234.17 1.6911 219.85 - 219.85 (14.32) 91 Ft Wayne Perry* 3.0882 401.47 - 401.47 2.9558 384.25 - 384.25 (17.22) 97 Ft Wayne Milan 2.9311 381.04 - 381.04 2.8240 367.12 - 367.12 (13.92) 102 NH-Adams Greenwood Lks Grad Annex 2.2823 296.70 - 296.70 2.4500 318.50 - 318.50 21.80 7% * 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 2019 ---PAGE BREAK--- Allen County 2019 Rental/Apartment/Nursing Home Tax Comparison by District $100,000 Rental/Apartment 2018 2019 Net Tax $ Net Tax % No Deductions 2018 2018 2.00% 2018 2019 2019 2.00% 2019 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 2018 from 2018 38 Aboite* 1.6416 1,641.62 - 1,641.62 1.5333 1,533.29 - 1,533.29 (108.33) 39 Adams 2.1265 2,126.53 (126.53) 2,000.00 2.0554 2,055.37 (55.37) 2,000.00 - 0% 40 Adams Transit 2.1876 2,187.55 (187.55) 2,000.00 2.1146 2,114.63 (114.63) 2,000.00 - 0% 2018 2019 41 New Haven Adams 3.0189 3,018.86 (1,018.86) 2,000.00 2.9214 2,921.36 (921.36) 2,000.00 - 0% 42 Cedar Creek 1.6567 1,656.75 - 1,656.75 1.5831 1,583.12 - 1,583.12 (73.63) 72 Ft Wayne St. Joe* 2,212.10 2,192.00 43 Grabill 2.4897 2,489.66 (489.66) 2,000.00 2.4143 2,414.26 (414.26) 2,000.00 - 0% 74 Ft Wayne Wayne* 2,212.10 2,192.00 44 Eel River* 1.8623 1,862.31 - 1,862.31 1.7478 1,747.83 - 1,747.83 (114.48) 75 Ft Wayne Aboite* 2,116.50 2,109.50 0% 45 Jackson 1.6492 1,649.19 - 1,649.19 1.5793 1,579.26 - 1,579.26 (69.93) 57 Perry 1,858.72 1,752.16 46 Jefferson 1.7179 1,717.87 - 1,717.87 1.6421 1,642.11 - 1,642.11 (75.76) 73 Ft Wayne Washington* 2,212.10 2,192.00 47 New Haven Jefferson 2.9846 2,984.57 (984.57) 2,000.00 2.8891 2,889.14 (889.14) 2,000.00 - 0% 38 Aboite* 1,641.62 1,533.29 48 Lafayette* 1.7446 1,744.59 - 1,744.59 1.6409 1,640.90 - 1,640.90 (103.69) 91 Ft Wayne Perry 2,000.00 2,044.10 2% 49 Lake* 1.8583 1,858.34 - 1,858.34 1.7553 1,755.27 - 1,755.27 (103.07) 42 Cedar Creek 1,656.75 1,583.12 50 Madison 1.7117 1,711.73 - 1,711.73 1.6529 1,652.94 - 1,652.94 (58.79) 51 Marion 1.6791 1,679.14 - 1,679.14 1.6039 1,603.95 - 1,603.95 (75.19) 52 Maumee 1.7159 1,715.88 - 1,715.88 1.6528 1,652.75 - 1,652.75 (63.13) 53 Woodburn 2.3560 2,355.99 (355.99) 2,000.00 2.2762 2,276.22 (276.22) 2,000.00 - 0% 54 Milan 1.7045 1,704.45 - 1,704.45 1.6312 1,631.18 - 1,631.18 (73.27) 2018 2019 55 Monroe 1.7086 1,708.61 - 1,708.61 1.6402 1,640.22 - 1,640.22 (68.39) 56 Monroeville 3.0644 3,064.39 (1,064.39) 2,000.00 2.9239 2,923.91 (923.91) 2,000.00 - 0% Fort Wayne 2,133.43 2,124.80 0% 57 Perry* 1.8587 1,858.72 - 1,858.72 1.7522 1,752.16 - 1,752.16 (106.56) New Haven 2,070.70 2,064.00 0% 58 Huntertown* 1.9422 1,942.23 - 1,942.23 1.8282 1,828.20 - 1,828.20 (114.03) Leo-Cedarville 1,974.91 1,911.21 59 Pleasant* 1.8499 1,849.92 - 1,849.92 1.7747 1,774.75 - 1,774.75 (75.17) Huntertown 1,944.02 1,826.04 60 Pleasant Transit* 1.9109 1,910.95 - 1,910.95 1.8340 1,834.01 - 1,834.01 (76.94) Woodburn 2,000.00 2,000.00 0% 61 Scipio 1.6596 1,659.58 - 1,659.58 1.5920 1,591.98 - 1,591.98 (67.60) Monroeville 2,000.00 2,000.00 0% 62 Springfield 1.6816 1,681.59 - 1,681.59 1.6060 1,606.02 - 1,606.02 (75.57) Grabill 2,000.00 2,000.00 0% 63 St.Joe* 1.8002 1,800.23 - 1,800.23 1.7205 1,720.47 - 1,720.47 (79.76) Zanesville 1,901.59 1,780.44 64 St. Joe Transit* 1.8613 1,861.26 - 1,861.26 1.7797 1,779.74 - 1,779.74 (81.52) 65 Washington* 1.8219 1,821.87 - 1,821.87 1.7372 1,737.25 - 1,737.25 (84.62) 66 Washington Transit* 1.8829 1,882.89 - 1,882.89 1.7965 1,796.51 - 1,796.51 (86.38) 67 Wayne* 1.9772 1,977.17 - 1,977.17 1.8991 1,899.12 - 1,899.12 (78.05) 68 Wayne Transit* 2.0382 2,038.19 - 2,038.19 1.9584 1,958.39 - 1,958.39 (79.80) 69 Ft Wayne Adams* 3.2723 3,272.30 (1,060.20) 2,212.10 3.1548 3,154.82 (962.82) 2,192.00 (20.10) 70 Ft Wayne Adams EACS 3.2050 3,205.05 (1,205.05) 2,000.00 3.0887 3,088.70 (1,088.70) 2,000.00 - 0% 71 Ft Wayne Pleasant* 3.2342 3,234.23 (1,022.13) 2,212.10 3.1169 3,116.94 (924.94) 2,192.00 (20.10) 72 Ft Wayne St. Joe* 3.2461 3,246.13 (1,034.03) 2,212.10 3.1294 3,129.38 (937.38) 2,192.00 (20.10) 73 Ft Wayne Washington* 3.2305 3,230.45 (1,018.35) 2,212.10 3.1142 3,114.21 (922.21) 2,192.00 (20.10) 74 Ft Wayne Wayne* 3.3615 3,361.48 (1,149.38) 2,212.10 3.2413 3,241.32 (1,049.32) 2,192.00 (20.10) 75 Ft Wayne Aboite* 3.1400 3,139.95 (1,023.45) 2,116.50 2.9930 2,992.99 (883.49) 2,109.50 (7.00) 0% 76 Ft Wayne Fire District* 3.0244 3,024.42 (812.32) 2,212.10 2.8841 2,884.12 (692.12) 2,192.00 (20.10) 77 Ft Wayne Adams EACS NHP 3.2020 3,202.03 (1,202.03) 2,000.00 3.0737 3,073.72 (1,073.72) 2,000.00 - 0% 79 Zanesville* 1.9016 1,901.59 - 1,901.59 1.7804 1,780.44 - 1,780.44 (121.15) 80 Ft Wayne Pleasant Fire* 2.8972 2,897.18 (685.08) 2,212.10 2.7597 2,759.75 (567.75) 2,192.00 (20.10) 82 Leo-Cedarville 1.9749 1,974.91 - 1,974.91 1.9112 1,911.21 - 1,911.21 (63.70) 85 New Haven St. Joe* 3.0599 3,059.94 (847.84) 2,212.10 2.9620 2,962.04 (770.04) 2,192.00 (20.10) 87 Eel River Huntertown* 1.9458 1,945.81 - 1,945.81 1.8239 1,823.87 - 1,823.87 (121.94) 91 Ft Wayne Perry* 3.3360 3,335.98 (1,335.98) 2,000.00 3.1905 3,190.47 (1,146.37) 2,044.10 44.10 2% 97 Ft Wayne Milan 3.1662 3,166.22 (1,166.22) 2,000.00 3.0516 3,051.58 (1,051.58) 2,000.00 - 0% 102 NH-Adams Greenwood Lks Grad Annex 2.4654 2,465.38 (465.38) 2,000.00 2.6475 2,647.46 (647.46) 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 2019 ---PAGE BREAK--- Allen County 2019 Commercial (Business) Tax Comparison by District $100,000 Business & PP 2018 2019 Net Tax $ Net Tax % 2018 2018 3.00% 2018 2019 2019 3.00% 2019 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 2018 from 2018 38 Aboite* 1.6416 1,641.62 - 1,641.62 1.5333 1,533.29 - 1,533.29 (108.33) 39 Adams 2.1265 2,126.53 - 2,126.53 2.0554 2,055.37 - 2,055.37 (71.16) 40 Adams Transit 2.1876 2,187.55 - 2,187.55 2.1146 2,114.63 - 2,114.63 (72.92) 2018 2019 41 New Haven Adams 3.0189 3,018.86 (18.86) 3,000.00 2.9214 2,921.36 - 2,921.36 (78.64) 42 Cedar Creek 1.6567 1,656.75 - 1,656.75 1.5831 1,583.12 - 1,583.12 (73.63) 73 Ft Wayne Washington* 3,212.10 3,114.21 43 Grabill 2.4897 2,489.66 - 2,489.66 2.4143 2,414.26 - 2,414.26 (75.40) 74 Ft Wayne Wayne* 3,212.10 3,192.00 44 Eel River* 1.8623 1,862.31 - 1,862.31 1.7478 1,747.83 - 1,747.83 (114.48) 72 Ft Wayne St. Joe* 3,212.10 3,129.38 45 Jackson 1.6492 1,649.19 - 1,649.19 1.5793 1,579.26 - 1,579.26 (69.93) 75 Ft Wayne Aboite* 3,116.50 2,992.99 46 Jefferson 1.7179 1,717.87 - 1,717.87 1.6421 1,642.11 - 1,642.11 (75.76) 38 Aboite* 1,641.62 1,533.29 47 New Haven Jefferson 2.9846 2,984.57 - 2,984.57 2.8891 2,889.14 - 2,889.14 (95.43) 41 New Haven Adams 3,000.00 2,921.36 48 Lafayette* 1.7446 1,744.59 - 1,744.59 1.6409 1,640.90 - 1,640.90 (103.69) 76 Ft Wayne Fire District* 3,024.42 2,884.12 49 Lake* 1.8583 1,858.34 - 1,858.34 1.7553 1,755.27 - 1,755.27 (103.07) 70 Ft Wayne Adams EACS 3,000.00 3,000.00 0% 50 Madison 1.7117 1,711.73 - 1,711.73 1.6529 1,652.94 - 1,652.94 (58.79) 51 Marion 1.6791 1,679.14 - 1,679.14 1.6039 1,603.95 - 1,603.95 (75.19) 52 Maumee 1.7159 1,715.88 - 1,715.88 1.6528 1,652.75 - 1,652.75 (63.13) 53 Woodburn 2.3560 2,355.99 - 2,355.99 2.2762 2,276.22 - 2,276.22 (79.77) 54 Milan 1.7045 1,704.45 - 1,704.45 1.6312 1,631.18 - 1,631.18 (73.27) 2018 2019 55 Monroe 1.7086 1,708.61 - 1,708.61 1.6402 1,640.22 - 1,640.22 (68.39) 56 Monroeville 3.0644 3,064.39 (64.39) 3,000.00 2.9239 2,923.91 - 2,923.91 (76.09) Fort Wayne 3,091.55 3,032.36 57 Perry* 1.8587 1,858.72 - 1,858.72 1.7522 1,752.16 - 1,752.16 (106.56) New Haven 3,014.84 2,924.18 58 Huntertown* 1.9422 1,942.23 - 1,942.23 1.8282 1,828.20 - 1,828.20 (114.03) Leo-Cedarville 1,974.91 1,911.21 59 Pleasant* 1.8499 1,849.92 - 1,849.92 1.7747 1,774.75 - 1,774.75 (75.17) Huntertown 1,944.02 1,826.04 60 Pleasant Transit* 1.9109 1,910.95 - 1,910.95 1.8340 1,834.01 - 1,834.01 (76.94) Woodburn 2,355.99 2,276.22 61 Scipio 1.6596 1,659.58 - 1,659.58 1.5920 1,591.98 - 1,591.98 (67.60) Monroeville 3,000.00 2,923.91 62 Springfield 1.6816 1,681.59 - 1,681.59 1.6060 1,606.02 - 1,606.02 (75.57) Grabill 2,489.66 2,414.26 63 St.Joe* 1.8002 1,800.23 - 1,800.23 1.7205 1,720.47 - 1,720.47 (79.76) Zanesville 1,901.59 1,780.44 64 St. Joe Transit* 1.8613 1,861.26 - 1,861.26 1.7797 1,779.74 - 1,779.74 (81.52) 65 Washington* 1.8219 1,821.87 - 1,821.87 1.7372 1,737.25 - 1,737.25 (84.62) 66 Washington Transit* 1.8829 1,882.89 - 1,882.89 1.7965 1,796.51 - 1,796.51 (86.38) 67 Wayne* 1.9772 1,977.17 - 1,977.17 1.8991 1,899.12 - 1,899.12 (78.05) 68 Wayne Transit* 2.0382 2,038.19 - 2,038.19 1.9584 1,958.39 - 1,958.39 (79.80) 69 Ft Wayne Adams* 3.2723 3,272.30 (60.20) 3,212.10 3.1548 3,154.82 - 3,154.82 (57.28) 70 Ft Wayne Adams EACS 3.2050 3,205.05 (205.05) 3,000.00 3.0887 3,088.70 (88.70) 3,000.00 - 0% 71 Ft Wayne Pleasant* 3.2342 3,234.23 (22.13) 3,212.10 3.1169 3,116.94 - 3,116.94 (95.16) 72 Ft Wayne St. Joe* 3.2461 3,246.13 (34.03) 3,212.10 3.1294 3,129.38 - 3,129.38 (82.72) 73 Ft Wayne Washington* 3.2305 3,230.45 (18.35) 3,212.10 3.1142 3,114.21 - 3,114.21 (97.89) 74 Ft Wayne Wayne* 3.3615 3,361.48 (149.38) 3,212.10 3.2413 3,241.32 (49.32) 3,192.00 (20.10) 75 Ft Wayne Aboite* 3.1400 3,139.95 (23.45) 3,116.50 2.9930 2,992.99 - 2,992.99 (123.51) 76 Ft Wayne Fire District* 3.0244 3,024.42 - 3,024.42 2.8841 2,884.12 - 2,884.12 (140.30) 77 Ft Wayne Adams EACS 3.2020 3,202.03 (202.03) 3,000.00 3.0737 3,073.72 (73.72) 3,000.00 - 0% 79 Zanesville* 1.9016 1,901.59 - 1,901.59 1.7804 1,780.44 - 1,780.44 (121.15) 80 Ft Wayne Pleasant Fire* 2.8972 2,897.18 - 2,897.18 2.7597 2,759.75 - 2,759.75 (137.43) 82 Leo-Cedarville 1.9749 1,974.91 - 1,974.91 1.9112 1,911.21 - 1,911.21 (63.70) 85 New Haven St. Joe* 3.0599 3,059.94 - 3,059.94 2.9620 2,962.04 - 2,962.04 (97.90) 87 Eel River Huntertown* 1.9458 1,945.81 - 1,945.81 1.8239 1,823.87 - 1,823.87 (121.94) 91 Ft Wayne Perry* 3.3360 3,335.98 (335.98) 3,000.00 3.1905 3,190.47 (146.37) 3,044.10 44.10 1% 97 Ft Wayne Milan 3.1662 3,166.22 (166.22) 3,000.00 3.0516 3,051.58 (51.58) 3,000.00 - 0% 102 NH-Adams Greenwood Lks Grad Annex 2.4654 2,465.38 - 2,465.38 2.6475 2,647.46 - 2,647.46 182.08 7% * 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 2019