Property Tax Study

The Association of Indiana Counties (AIC) remains concerned with any substantial changes to property tax system, including reducing the business personal property tax. Any changes to the property tax system creates shifts in tax liability and/or a potential reduction in local services. Because of this concern, the AIC commissioned a property tax study through Policy Analytics, LLC to review the current trends in assessed value and property taxes. 

AIC and Policy Analytics, Inc. Property Tax Study and Presentation 

Click here to review study   

Presentation by David Reynolds and Larry DeBoer  

AIC Press Release on Property Tax Study 

click here to view release 

Utilization of Property Tax Capacity under Rate Caps

Estimated Impact of BPP Elimination in 2026

County list 

Grouped list 

Impact of BPP Elimination
Change in Levy (net of Circuit Breaker) by County

County List 

Group List 

Taxing Units

Taxing Units Group 

Property Tax Liability by Type of Property
Estimated Impact of BPP Elimination in 2026

By Type of Property - county list 

Property Tax Burden Percent of Total Liability by Type of Property

by Type of Property - county list

Property Tax Liability as Percent of Circuit Breaker Cap Maximum by Property Type
Estimated Impact of BPP Elimination in 2026

by Type of Property - county list