LEGISLATIVE SERVICES AGENCY Office of Fiscal and Management Analysis 200 W. Washington Street, Suite 302 Indianapolis, Indiana 46204-2789 (317) 233-0696 (317) 232-2554 (FAX)

MEMORANDUM

To: Members of the General Assembly

From: Bob Sigalow

Re: Elimination of Personal Property Assessments and Elimination of the 30% Valuation Floor for Personal Property

Date: December 23, 2013 ______

Net taxes on business personal property1 were $1,022 M in 2013 and are currently estimated at about $1,063 M for taxes payable in 2015. The following analysis is based on estimated 2015 taxes. Net taxes reflect the final tax bills after application of all credits, including circuit breaker credits.

Estimates in this analysis were based on a model using Pay 2013 auditor’s tax data, Pay 2013 personal property return data, and Pay 2014 assessor’s real property data, where available, to estimate 2015 taxes.

Total Elimination of Personal Property Assessments Statewide, the total elimination of personal property assessments would result in a personal property tax reduction of $1,063 M in 2015. Tax shifts to real property would amount to about $375 M, and circuit breaker losses would rise by about $554 M. Overall, TIF proceeds would decline by about $39 M. Additionally, the loss of personal property assessments would cause a $153 M gross levy reduction in rate-controlled funds.

Revenue from the Rail Car Property Tax would also be eliminated. Rail Car Property Tax collections are transferred to the Northern Indiana Commuter Transportation District (NICTD) and amounted to $6.8 M in 2013. The property taxes paid by one railroad, the Chicago South Shore & South Bend Railroad (South Shore), are also transferred to NICTD. The 2013 taxes for this railroad were $200,600. Elimination of personal property would result in a total revenue loss of $7.0 M per year for NICTD.

Elimination of 30% Valuation Floor The elimination of the 30% valuation floor would result in a personal property tax reduction of about $229 M. Tax shifts to other property would amount to about $84 M, and circuit breaker losses would rise by about $110 M. Overall, TIF proceeds would decrease by about $6.7 M. Additionally, the loss of personal property assessments would cause a $36 M levy reduction in rate-controlled funds. Revenue losses for NICTD from rail car taxes and the tax on the South Shore Railroad would amount to about $3.2 M.

1Mobile homes assessed as personal property are not included in this analysis. These mobile homes accounted for $560 M in net assessed value and $10.5 M in net property tax in 2013. Memorandum Page 2

Impact by Property Type and Unit Type The following table contains the estimated net property tax changes by property type under both scenarios.

Estimated 2015 Net Property Tax Change (Millions) Total 30% Floor Property Type Elimination Elimination

Personal Property $ (1,062.7) $ (228.7) Homesteads 142.5 32.6 Other Residential 32.7 7.1 Apartments 6.8 1.4 Agricultural Real 55.3 12.1 Other Real Property 138.3 31.0 Total Net Tax Change $ (687.2) $ (144.5)

Notes: 1. This table does not include the $7.0 M reduction in personal property taxes billed separately to rail car companies and the South Shore Railroad. 2. Totals may be off due to rounding.

The following table contains the estimated circuit breaker impact and the estimated gross levy loss in rate-controlled funds by taxing unit type. A circuit breaker impact report with details by taxing unit is attached (Attachment A).

Estimated 2015 Impact by Unit Type (Millions) Rate-Controlled Gross Circuit Breaker Losses Levy Loss Unit Type Total 30% Floor Total 30% Floor Elimination Elimination Elimination Elimination Counties $ 70.6 $ 14.6 $ 17.1 $ 4.1 Townships 15.5 3.0 2.3 0.5 Cities and Towns 174.6 35.6 6.3 1.5 Schools 150.7 31.2 123.1 28.9 Libraries 23.9 4.7 0.3 0.1 Special Units 47.3 10.0 3.7 0.9 Non-TIF Total $ 482.5 $ 99.0 $ 152.7 $ 36.0 TIF Districts 73.8 12.2 Total Including TIF $ 556.3 $ 111.3 Notes: 1. The gross levy loss for rate-controlled funds is stated before reductions for circuit breaker losses. The final revenue loss in these funds would be less than the gross levy loss. 2. Totals may be off due to rounding.

Two reports (Attachments B and C) detail the tax shifts by property type, total circuit breaker changes, and the estimated loss of gross levy in the rate-controlled funds within each county, based on estimated Memorandum Page 3

2015 taxes. These reports contain the changes in both dollar and percentage terms. Consideration should be given to the dollar changes to keep the percentage changes in context. Small dollar changes on small bases can produce large percentage changes.

The overall estimated tax and circuit breaker changes may not add to zero in a county. There are two reasons for this. First, there will be a loss of net property tax revenue in the rate-controlled funds. Second, the change in net taxes includes changes in TIF proceeds.

Tax Increment Financing When the tax rate increases, real property TIF revenues will also increase, subject to the tax caps. Counties with real property TIFs will see an increase in net tax revenue from real property TIF.

Counties that have personal property TIFs will see the elimination of personal property TIF proceeds if personal property assessments are eliminated. Elimination of the 30% assessment floor could cause increases in personal property TIF revenue in some TIF districts and decreases in others.

The following table contains the estimated TIF impact by TIF type.

Estimated Change in 2015 Net TIF Revenue (In Millions) Total 30% Floor TIF Type Elimination Elimination Real Property $ 32.3 $ 7.5 Personal Property (70.8) (14.2) Total $ (38.5) $ (6.7)

LOIT Replacement The last report (Attachment D) estimates the local option income tax rate that would be necessary to replace the taxes now paid by the owners of personal property.

The statewide average income tax rate needed to replace all personal property tax in 2015 is estimated at 0.77%. The highest estimated rate is 2.78% in Spencer County, and the lowest is 0.10% in Brown County.

The statewide average income tax rate needed to replace personal property taxes lost to the elimination of the 30% assessment floor in 2015 is estimated at 0.17%. The highest estimated rate is 0.84% in Howard County, and the lowest is 0.02% in Brown County.

Additional Information - Elimination of Personal Property Assessments For Pay 2013 (2012 in LaPorte County), there were approximately 453,000 personal property tax records, including business personal property returns, utility, and railroad assessments. Personal property accounts for about $49 B in gross assessed value. Net AV, after deductions and exemptions, is about $43 B, or about 14.5% of the total property tax base.

The elimination of this valuation from the tax base would cause the statewide average 2015 tax rate to rise from an estimated $2.45 to $2.81, or by an average of $0.36 per $100 AV. The higher tax rates would cause a shift of taxes to owners of other property types. Additionally, the higher tax rates would Memorandum Page 4 increase exposure to the circuit breaker caps. All of the $1,063 M in net personal property taxes would be eliminated. Net taxes would increase for real property owners by $375 M, and circuit breaker losses for taxing units would increase by $556 M.

The levy in rate-controlled funds, mostly cumulative funds and the school capital projects fund, is sensitive to changes in assessed value. The loss of personal property assessments would cause a $153 M gross levy reduction in rate-controlled funds. This levy reduction is the pre-circuit breaker amount, so the final revenue loss would be smaller than the gross levy loss.

Marion County has the largest amount of taxes paid by owners of personal property, estimated at $185 M in 2015. Lake and Allen Counties follow at $114 M and $52 M, respectively. Ohio County has the smallest amount at $268,000.

Marion County’s circuit breaker losses would increase the most at an estimated $121 M, followed by Lake County at $74 M and Allen County at $33 M. The smallest increase would be $0 or near $0 in Brown, Morgan, Ohio, and Pulaski Counties.

Additional Information - Elimination of the 30% Valuation Floor The current Department of Local Government Finance personal property assessment rule specifies a depreciation schedule for business personal property. Most taxpayers list the cost of depreciable property in one of four “pools”, based on the declared useful life of the property. Each pool has a different set of depreciation rates for each year of age of the property. The cost of the property is multiplied by the appropriate “percent good” factor in the depreciation schedule to produce the true tax value (TTV). The total TTV of all of a taxpayer’s depreciable property located in the same taxing district must equal at least 30% of the total cost. This is known as the 30% valuation floor.

Utilities, railroads, and rail cars are assessed under different methods. For these taxpayers, the total statewide assessed value is established, subject to the 30% floor, and then it is apportioned to various taxing districts.

Taxpayers who own an integrated steel mill or an oil refinery/petrochemical company may elect to use the Pool #5 depreciation schedule. Personal property taxpayers who use Pool #5 are not subject to the 30% floor. Elimination of the 30% floor would not change the assessed value on these returns. However, these taxpayers could elect to return to the traditional four-pool depreciation schedule if it becomes advantageous to do so.

There were approximately 294,700 business personal property tax returns filed for taxes payable in 2013 (2012 for LaPorte County). These returns account for about $37 B in gross AV and $31 B in net AV. The 30% floor was triggered on about 172,000, or 58%, of those returns. If the 30% floor was removed, net AV would fall by about $6.7 B.

There were 309 utility and railroad returns filed for taxes payable in 2013. Total utility/railroad gross AV was about $12.4 B, and net AV was about $11.9 B. The 30% floor was triggered on 180, or about 58% of those returns. If the 30% floor was removed, net AV would fall by about $3.5 B.

The elimination of a total of $10.2 B in net personal property AV from the tax base would cause 2015 tax rates to rise from an estimated $2.45 to $2.52, or by an average of $0.07 per $100 AV. The higher tax rates would cause a shift of taxes to owners of other property. Additionally, the higher tax rates would increase exposure to the circuit breaker caps. Net taxes on personal property would be reduced by $229 M. Net taxes would increase for real property owners by $84 M, and circuit breaker losses Memorandum Page 5 would increase by $111 M. The reduction of personal property assessments would cause a $36 M levy reduction in rate-controlled funds.

Personal property taxpayers in Marion County would have the largest net tax reduction, estimated at $41.9 M in 2015. Lake and Allen Counties follow at $14.9 M and $13.3 M, respectively. Ohio County would have the smallest reduction at $36,000.

Marion County’s circuit breaker losses would increase the most at an estimated $26.6 M, followed by Howard County at $8.4 M and St. Joseph County at $8.2 M. The smallest increases would be in Brown, Morgan, Ohio, and Pulaski Counties where there would be virtually no change in circuit breakers.

Additional Information - Rail Car Property Tax The rail car property tax is imposed on the rolling stock of rail car companies. The total value of a company’s rail cars is determined, and then a portion is allocated to Indiana. The state average property tax rate is applied to the Indiana value to determine the taxpayer’s gross liability. Taxpayers may claim maintenance credits up to a combined total of $2.8 M for all companies in a year.

The net tax after credits is billed by the Indiana Department of Revenue and paid into the Commuter Rail Service Fund. Money in the fund is distributed to NICTD.

There were 501 rail car companies that filed returns for taxes payable in 2013. The total Indiana value was $407 M, and the net tax was $6.8 M. If personal property assessments were eliminated, NICTD would lose all of this revenue along with the $200,000 in taxes paid by the South Shore Railroad, for a total loss of $7 M per year.

The 30% floor was triggered on 327, or 65%, of those returns. If the 30% floor was removed, net AV would fall by about $132 M, including the South Shore Railroad. Rail car taxes and taxes for the South Shore Railroad would decline by a total of about $3.0 M. NICTD would lose this revenue each year. Attachment A Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination

Summary By County Adams 1,309,399 2,866,272 1,560,171 1,556,873 250,772 Allen 33,508,012 66,567,409 41,484,603 33,059,397 7,976,591 Bartholomew 4,516,718 10,022,425 5,651,067 5,505,706 1,134,349 Benton 440,489 656,003 501,749 215,514 61,260 Blackford 1,679,541 3,183,197 2,141,020 1,503,656 461,479 Boone 5,798,341 7,286,692 6,028,413 1,488,351 230,072 Brown 1,308 1,584 1,364 276 56 Carroll 539,374 742,466 590,709 203,092 51,335 Cass 2,418,997 4,688,365 3,034,081 2,269,368 615,084 Clark 12,274,654 22,416,031 14,295,958 10,141,376 2,021,304 Clay 22,511 162,115 28,609 139,604 6,098 Clinton 2,098,591 5,578,174 2,936,128 3,479,583 837,537 Crawford 1,311,701 2,295,961 1,519,492 984,260 207,791 Daviess 2,609,082 3,576,110 2,751,865 967,028 142,783 Dearborn 1,200,669 4,066,082 1,518,439 2,865,413 317,771 Decatur 552,100 1,584,341 728,910 1,032,241 176,810 DeKalb 2,165,249 6,669,239 2,926,989 4,503,990 761,740 Delaware 46,146,191 54,790,207 48,287,067 8,644,016 2,140,876 Dubois 1,737,435 3,334,375 2,111,363 1,596,940 373,928 Elkhart 40,347,717 60,903,388 45,454,678 20,555,671 5,106,961 Fayette 5,172,039 6,667,379 5,450,279 1,495,340 278,240 Floyd 3,667,245 7,456,786 4,116,491 3,789,540 449,246 Fountain 268,293 514,289 326,765 245,996 58,472 Franklin 111,446 226,426 127,209 114,980 15,763 Fulton 79,436 422,891 105,918 343,455 26,482 Gibson 2,299,630 7,972,397 2,932,069 5,672,767 632,439 Grant 5,180,595 11,043,281 6,794,478 5,862,686 1,613,883 Greene 1,707,766 2,518,226 1,853,484 810,460 145,718 Hamilton 34,103,074 47,213,273 36,833,005 13,110,199 2,729,930 Hancock 5,185,027 7,875,355 5,755,524 2,690,328 570,496 Harrison 59,744 74,737 63,399 14,993 3,655 Hendricks 20,837,897 29,896,092 22,397,246 9,058,195 1,559,350 Henry 7,147,277 9,049,468 7,527,497 1,902,191 380,220 Howard 12,580,126 35,652,275 20,972,234 23,072,149 8,392,108 Huntington 4,781,720 7,298,819 5,368,686 2,517,100 586,967 Jackson 971,076 2,383,803 1,259,755 1,412,727 288,678 Jasper 9,150 15,576 10,293 6,427 1,144 Jay 872,564 2,962,075 1,389,891 2,089,512 517,327 Jefferson 1,383,999 5,372,277 1,933,448 3,988,277 549,449 Jennings 702,487 2,086,905 1,008,697 1,384,418 306,210 Johnson 14,058,142 21,604,383 15,760,490 7,546,241 1,702,348 Knox 4,863,623 8,841,539 5,471,914 3,977,916 608,291 Kosciusko 1,594,756 3,937,850 1,974,568 2,343,094 379,812 LaGrange 295,247 1,161,001 421,753 865,754 126,506 Lake 113,790,621 187,971,411 121,636,964 74,180,790 7,846,343 LaPorte 5,590,740 12,776,224 7,072,703 7,185,484 1,481,964 Lawrence 3,237,878 5,961,265 3,635,664 2,723,387 397,787 Madison 37,711,720 47,943,382 40,090,914 10,231,662 2,379,195 Marion 185,713,045 306,581,073 212,396,429 120,868,028 26,683,384 Marshall 1,417,321 4,461,464 2,018,556 3,044,144 601,236 Martin 104,381 208,172 133,320 103,791 28,939 Miami 2,329,013 3,113,480 2,495,833 784,467 166,820 Monroe 609,907 2,073,716 726,353 1,463,809 116,446 Montgomery 2,536,046 5,357,671 3,083,157 2,821,624 547,111 Morgan 31,349 41,098 33,230 9,749 1,881 Newton 298,067 660,904 358,257 362,837 60,190 Noble 987,739 3,582,008 1,257,573 2,594,269 269,834 Ohio 434 593 457 159 23 Orange 95,204 391,916 129,931 296,712 34,726 Owen 374,754 1,269,862 464,008 895,108 89,254

Prepared by Legislative Services Agency, December 23, 2013 1 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Parke 12,467 44,463 15,920 31,996 3,453 Perry 2,269,265 3,079,546 2,458,903 810,281 189,638 Pike 428,782 3,435,149 550,613 3,006,367 121,831 Porter 13,331,674 27,328,300 15,285,011 13,996,626 1,953,337 Posey 1,004,229 2,804,126 1,345,933 1,799,897 341,704 Pulaski 2,050 3,099 2,260 1,049 210 Putnam 316,802 1,183,690 477,692 866,888 160,890 Randolph 3,465,159 4,936,132 3,737,893 1,470,973 272,734 Ripley 21,165 61,901 24,018 40,736 2,853 Rush 2,012,080 2,654,785 2,221,495 642,704 209,415 St. Joseph 79,445,849 111,058,840 87,630,572 31,612,990 8,184,722 Scott 1,249,297 2,672,393 1,387,768 1,423,096 138,470 Shelby 1,854,275 4,987,219 2,192,393 3,132,944 338,118 Spencer 72,437 1,228,664 132,547 1,156,227 60,110 Starke 483,333 868,903 546,765 385,570 63,432 Steuben 239,826 620,737 331,011 380,910 91,185 Sullivan 799,948 4,320,416 838,984 3,520,467 39,036 Switzerland 9,732 30,881 10,549 21,149 817 Tippecanoe 8,765,254 24,500,161 10,776,744 15,734,907 2,011,490 Tipton 761,405 1,391,521 909,326 630,116 147,921 Union 401,776 513,629 434,011 111,853 32,235 Vanderburgh 29,593,123 52,399,119 34,940,953 22,805,996 5,347,830 Vermillion 1,006,415 3,741,880 1,348,870 2,735,466 342,455 Vigo 23,555,560 39,549,521 26,537,375 15,993,961 2,981,816 Wabash 261,768 1,176,088 402,405 914,319 140,637 Warren 1,822 23,685 3,135 21,863 1,313 Warrick 833,752 1,944,567 983,625 1,110,815 149,873 Washington 557,553 1,172,011 648,634 614,458 91,082 Wayne 7,840,460 15,666,274 10,006,989 7,825,814 2,166,529 Wells 27,749 74,545 32,771 46,796 5,022 White 369,681 825,905 444,875 456,224 75,194 Whitley 532,198 938,395 619,460 406,198 87,262 Total 824,965,542 1,381,268,320 936,220,619 556,302,778 111,255,077

Prepared by Legislative Services Agency, December 23, 2013 2 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination

Summary By Unit Type Counties 98,340,064 168,936,195 112,946,093 70,596,131 14,606,029 Townships 24,210,092 39,681,726 27,163,957 15,471,634 2,953,865 Cities and Towns 269,718,179 444,284,525 305,306,122 174,566,346 35,587,943 School Corporations 258,747,426 409,417,838 289,960,413 150,670,412 31,212,987 Libraries 34,738,782 58,661,637 39,417,405 23,922,855 4,678,623 Special Units 72,150,038 119,408,472 82,128,177 47,258,434 9,978,139 Redevelopment Commissions - TIF Replacement 0 0 0 0 0 TIF Allocations 67,060,961 140,877,927 79,298,452 73,816,966 12,237,491 Total 824,965,542 1,381,268,320 936,220,619 556,302,778 111,255,077 Total Without TIF Allocations 757,904,581 1,240,390,393 856,922,167 482,485,812 99,017,586

Prepared by Legislative Services Agency, December 23, 2013 3 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Adams Adams County 266,673 561,218 314,298 294,545 47,625 Adams Blue Creek Township 9 13 11 4 2 Adams French Township 3 5 3 2 0 Adams Hartford Township 25 40 29 15 4 Adams Jefferson Township 8 12 10 4 2 Adams Kirkland Township 37 46 38 9 1 Adams Monroe Township 257 735 360 478 103 Adams Preble Township 23 30 24 7 1 Adams Root Township 1,688 3,880 2,037 2,192 349 Adams St. Marys Township 70 93 76 23 6 Adams Union Township 3 6 4 3 1 Adams Wabash Township 3,578 6,153 4,167 2,575 589 Adams Washington Township 10,008 24,661 11,748 14,653 1,740 Adams Decatur Civil City 260,833 653,293 312,873 392,460 52,040 Adams Berne Civil City 136,747 274,737 167,315 137,990 30,568 Adams Geneva Civil Town 60,839 129,095 73,856 68,256 13,017 Adams Monroe Civil Town 431 4,039 1,292 3,608 861 Adams Adams Central Community School Corp 2,415 6,647 3,447 4,232 1,032 Adams North Adams Community School Corp 276,278 626,511 321,756 350,233 45,478 Adams South Adams School Corp 188,910 348,610 225,239 159,700 36,329 Adams Berne Public Library 35,921 72,725 44,054 36,804 8,133 Adams Adams Public Library System 44,556 109,722 53,707 65,166 9,151 Adams Adams County Solid Waste Mgt Dist 19,734 42,567 23,425 22,833 3,691 Adams TIF_01010_Berne City-Monroe Township 0 0 0 0 0 Adams TIF_01014_Decatur City-Root Township 0 0 0 0 0 Adams TIF_01022_Decatur City-Washington Township 353 1,434 402 1,081 49 Allen Allen County 5,707,035 11,274,205 7,044,494 5,567,170 1,337,459 Allen Aboite Township 28,953 49,093 33,129 20,140 4,176 Allen Adams Township 28,639 75,492 37,852 46,853 9,213 Allen Cedar Creek Township 315 832 379 517 64 Allen Eel River Township 637 1,181 760 544 123 Allen Jackson Township 21 31 22 10 1 Allen Jefferson Township 430 1,294 511 864 81 Allen Lafayette Township 40 787 70 747 30 Allen Lake Township 4,436 8,109 5,302 3,673 866 Allen Madison Township 50 114 62 64 12 Allen Marion Township 98 239 130 141 32 Allen Maumee Township 1,691 2,913 2,003 1,222 312 Allen Milan Township 70 187 91 117 21 Allen Monroe Township 800 1,296 894 496 94 Allen Perry Township 58,163 98,060 67,265 39,897 9,102 Allen Pleasant Township 124 1,133 311 1,009 187 Allen Scipio Township 2 2 2 0 0 Allen Springfield Township 285 419 317 134 32 Allen St. Joseph Township 55,989 102,477 67,536 46,488 11,547 Allen Washington Township 11,164 40,230 18,281 29,066 7,117 Allen Wayne Township 376,940 739,623 464,531 362,683 87,591 Allen Fort Wayne Civil City 12,877,231 25,394,563 15,991,982 12,517,332 3,114,751 Allen New Haven Civil City 436,083 1,013,718 525,286 577,635 89,203 Allen Woodburn Civil City 8,290 14,693 9,958 6,403 1,668 Allen Zanesville Civil Town 60 223 71 163 11 Allen Grabill Civil Town 7,626 19,050 9,412 11,424 1,786 Allen Huntertown Civil Town 14,737 25,175 17,074 10,438 2,337 Allen Monroeville Civil Town 19,279 31,599 21,671 12,320 2,392 Allen Leo-Cedarville 907 10,276 1,465 9,369 558 Allen M.S.D. Southwest Allen County School Corp 1,809,906 3,044,544 2,087,159 1,234,638 277,253 Allen Northwest Allen County School Corp 2,423,234 3,551,515 2,693,303 1,128,281 270,069 Allen Fort Wayne Community School Corp 5,449,897 11,439,939 6,976,256 5,990,042 1,526,359 Allen East Allen County School Corp 577,231 1,201,633 698,876 624,402 121,645 Allen Allen County Public Library 2,163,869 4,312,664 2,678,175 2,148,795 514,306 Allen Fort Wayne Public Transportation 601,828 1,202,220 747,364 600,392 145,536 Allen Fort Wayne-Allen County Airport Authority 490,365 967,273 604,940 476,908 114,575 Allen Southwest Allen County Fire 11,049 67,507 15,123 56,458 4,074 Allen Allen County Solid Waste 0 0 0 0 0

Prepared by Legislative Services Agency, December 23, 2013 4 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Allen Allen County Redevelopment Commission 0 0 0 0 0 Allen Fort Wayne Redevelopment Commission 0 0 0 0 0 Allen Monroeville Redevelopment Commission 0 0 0 0 0 Allen TIF_02038_Aboite Township (11) 0 0 0 0 0 Allen TIF_02041_New Haven City Adams Twp Trans 220 9,217 248 8,997 29 Allen TIF_02042_Cedar Creek Township (13) 0 0 0 0 0 Allen TIF_02043_Grabill Town (40) 109 216 131 108 22 Allen TIF_02046_Jefferson Township (16) 0 0 0 0 0 Allen TIF_02047_New Haven Jefferson Twp Trans 1,001 24,365 1,133 23,365 133 Allen TIF_02048_Lafayette Township (17) 0 0 0 0 0 Allen TIF_02054_Milan Township (22) 0 0 0 0 0 Allen TIF_02056_Monroeville Town (45) 0 683 0 683 0 Allen TIF_02057_Perry Township (24) 0 0 0 0 0 Allen TIF_02059_Pleasant Township (25) 0 0 0 0 0 Allen TIF_02068_Wayne Township-Trans (30) 0 0 0 0 0 Allen TIF_02071_Fort Wayne Pleasant Twp (70) 1,632 46,028 11,863 44,395 10,230 Allen TIF_02072_Fort Wayne St. Joseph Twp (75) 0 0 0 0 0 Allen TIF_02073_Ft Wayne Washington Twp (80) 0 102,638 18,056 102,638 18,056 Allen TIF_02074_Fort Wayne Wayne Twp (91-95) 335,699 1,598,074 628,924 1,262,376 293,225 Allen TIF_02075_Fort Wayne Aboite Twp (59) 0 0 0 0 0 Allen TIF_02076_Fort Wayne Wayne Fire Dist (96 0 58,253 0 58,253 0 Allen TIF_02077_Ft Wayne Adams Twp NH-Park-EAC 0 0 0 0 0 Allen TIF_02080_Ft Wayne Pleasant - Fire (71) 1,878 33,626 2,192 31,748 313 Bartholomew Bartholomew County 860,034 1,863,627 1,071,487 1,003,593 211,453 Bartholomew Clay Township 503 1,175 656 672 153 Bartholomew Clifty Township 38 54 42 16 4 Bartholomew Columbus Township 49,445 109,056 61,398 59,611 11,953 Bartholomew Flatrock Township 249 293 262 44 13 Bartholomew German Township 1,886 3,608 2,285 1,722 399 Bartholomew Harrison Township 1,660 2,716 1,888 1,056 228 Bartholomew Hawcreek Township 669 1,140 710 471 41 Bartholomew Jackson Township 189 267 207 78 18 Bartholomew Ohio Township 144 281 160 137 16 Bartholomew Rockcreek Township 100 149 111 49 11 Bartholomew Sandcreek Township 76 117 86 41 10 Bartholomew Wayne Township 437 1,122 548 685 111 Bartholomew Columbus Civil City 1,950,607 4,527,029 2,468,288 2,576,422 517,681 Bartholomew Clifford Civil Town 1 3 2 2 1 Bartholomew Elizabethtown Civil Town 38 48 40 10 2 Bartholomew Hartsville Civil Town 218 251 226 33 8 Bartholomew Hope Civil Town 3,361 9,781 3,544 6,420 183 Bartholomew Jonesville Civil Town 37 46 40 9 3 Bartholomew Edinburgh Civil Town 178,099 467,774 230,931 289,675 52,832 Bartholomew Bartholomew Consolidated School Corp 1,257,588 2,584,963 1,547,957 1,327,375 290,369 Bartholomew Flatrock-Hawcreek School Corp 7,436 14,101 7,773 6,665 337 Bartholomew Edinburgh Community School Corp 22,530 32,636 25,175 10,106 2,645 Bartholomew Bartholomew County Public Library 110,900 243,339 138,559 132,439 27,659 Bartholomew Edinburgh-Wright-Hageman Public Library 7,966 21,016 10,340 13,050 2,374 Bartholomew Bartholomew County Solid Waste Mgt Dist 44,280 96,991 55,258 52,711 10,978 Bartholomew TIF_03005_Columbus City-Columbus Twp 17,657 39,516 22,361 21,859 4,704 Bartholomew TIF_03021_Columbus City-Wayne Twp 571 1,326 733 755 163 Bartholomew TIF_03024_Columbus City-Harrison Twp 0 0 0 0 0 Benton Benton County 45,473 73,068 53,434 27,595 7,961 Benton Bolivar Township 126 274 167 148 41 Benton Center Township 1,039 1,917 1,295 878 256 Benton Gilboa Township 0 0 0 0 0 Benton Grant Township 176 264 199 88 23 Benton Hickory Grove Township 120 196 138 76 18 Benton Oak Grove Township 272 496 326 224 54 Benton Parish Grove Township 0 0 0 0 0 Benton Pine Township 0 0 0 0 0 Benton Richland Township 62 117 80 55 18 Benton Union Township 0 0 0 0 0 Benton York Township 0 0 0 0 0

Prepared by Legislative Services Agency, December 23, 2013 5 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Benton Ambia Civil Town 4,247 6,096 4,728 1,849 481 Benton Boswell Civil Town 51,168 70,745 56,542 19,577 5,374 Benton Earl Park Civil Town 4,213 7,423 5,206 3,210 993 Benton Fowler Civil Town 210,975 293,585 235,216 82,610 24,241 Benton Otterbein Civil Town 9,314 20,097 12,476 10,783 3,162 Benton Oxford Civil Town 26,317 45,674 31,176 19,357 4,859 Benton Benton Community School Corp 77,361 119,657 89,323 42,296 11,962 Benton South Newton School Corp 0 0 0 0 0 Benton Tri County School Corp 0 0 0 0 0 Benton Boswell Public Library 2,798 4,198 3,185 1,400 387 Benton Earl Park Public Library 165 309 211 144 46 Benton Otterbein Public Library 1,394 3,044 1,846 1,650 452 Benton Oxford Public Library 2,078 3,791 2,496 1,713 418 Benton Benton County Public Library 3,191 5,052 3,705 1,861 514 Benton York Township Public Library 0 0 0 0 0 Benton Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 Benton TIF_04007_Boswell (Grant) 0 0 0 0 0 Blackford Blackford County 356,999 748,990 471,523 391,991 114,524 Blackford Harrison Township 957 6,364 2,601 5,407 1,644 Blackford Jackson Township 1,454 13,072 5,043 11,618 3,589 Blackford Licking Township 35,930 62,112 44,294 26,182 8,364 Blackford Washington Township 28 2,474 173 2,446 145 Blackford Hartford City Civil City 632,902 1,020,203 763,330 387,301 130,428 Blackford Dunkirk Civil City 10,040 11,264 10,531 1,224 491 Blackford Montpelier Civil City 38,158 122,205 62,388 84,047 24,230 Blackford Shamrock Lakes Civil Town 2,975 5,114 3,544 2,139 569 Blackford Blackford County School Corp 421,338 868,428 553,524 447,090 132,186 Blackford Jay County School Corp 6,679 7,337 6,942 658 263 Blackford Hartford City Public Library 90,042 143,828 108,250 53,786 18,208 Blackford Montpelier Public Library 3,411 14,922 6,859 11,511 3,448 Blackford Dunkirk Public Library 1,247 1,400 1,309 153 62 Blackford Blackford County Solid Waste Mgt Dist 337 672 423 335 86 Blackford TIF_05002_Montpelier City 0 0 0 0 0 Blackford TIF_05006_Hartford City 77,044 154,812 100,286 77,768 23,242 Boone Boone County 550,929 707,771 575,472 156,842 24,543 Boone Center Township 332 3,232 416 2,900 84 Boone Clinton Township 0 0 0 0 0 Boone Eagle Township 0 0 0 0 0 Boone Harrison Township 3 3 3 0 0 Boone Jackson Township 109 162 120 53 11 Boone Jefferson Township 2 2 2 0 0 Boone Marion Township 13 14 13 1 0 Boone Perry Township 2 23 5 21 3 Boone Sugar Creek Township 30 34 31 4 1 Boone Union Township 0 0 0 0 0 Boone Washington Township 3 3 3 0 0 Boone Worth Township 56 469 98 413 42 Boone Lebanon Civil City 7,659 97,131 10,141 89,472 2,482 Boone Advance Civil Town 6,304 9,732 7,015 3,428 711 Boone Jamestown Civil Town 294 319 302 25 8 Boone Thorntown Civil Town 119 149 128 30 9 Boone Ulen Civil Town 0 0 0 0 0 Boone Whitestown Civil Town 285,695 445,224 304,071 159,529 18,376 Boone Zionsville Civil Town 1,285,683 1,507,329 1,329,500 221,646 43,817 Boone Western Boone County School Corp 5,841 8,251 6,330 2,410 489 Boone Zionsville Community School Corp 3,286,170 3,916,413 3,403,933 630,243 117,763 Boone Lebanon Community School Corp 10,308 112,951 15,961 102,643 5,653 Boone Sheridan Community Schools 971 1,136 995 165 24 Boone Lebanon Public Library 1,140 13,681 1,489 12,541 349 Boone Thorntown Public Library 105 120 106 15 1 Boone Hussey - Mayfield Memorial Library 164,385 196,968 170,445 32,583 6,060 Boone Boone County Solid Waste Mgt Dist 0 0 0 0 0 Boone City Of Lebanon Redevelopment 0 0 0 0 0 Boone Zionsville Redevelopment Comm 0 0 0 0 0

Prepared by Legislative Services Agency, December 23, 2013 6 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Boone Boone County Redevelopment Comm 0 0 0 0 0 Boone TIF_06002_Lebanon City 0 156 0 156 0 Boone TIF_06005_Eagle Township 0 0 0 0 0 Boone TIF_06006_Zionsville Town 1,574 2,078 1,673 504 99 Boone TIF_06013_Perry Township 0 0 0 0 0 Boone TIF_06018_Worth Township 0 0 0 0 0 Boone TIF_06019_Whitestown Town 0 0 0 0 0 Boone TIF_06020_Whitestown - Perry 499 14,585 2,386 14,086 1,887 Boone TIF_06021_Whitestown - Eagle 190,114 248,756 197,774 58,642 7,660 Boone TIF_06027_Lebanon-Perry 0 0 0 0 0 Brown Brown County 459 557 480 98 21 Brown Hamblen Township 1 1 1 0 0 Brown Jackson Township 9 11 9 2 0 Brown Van Buren Township 2 3 2 1 0 Brown Washington Township 14 16 14 2 0 Brown Nashville Civil Town 41 53 43 12 2 Brown Brown County School Corportation 717 865 747 148 30 Brown Brown County Public Library 30 35 30 5 0 Brown Hamblen Township Fire Protection Dist 18 23 20 5 2 Brown Brown County Solid Waste Mgt Dist 17 20 18 3 1 Carroll Carroll County 51,476 69,697 56,071 18,221 4,595 Carroll Adams Township 3 3 3 0 0 Carroll Burlington Township 8 13 9 5 1 Carroll Carrollton Township 5 6 5 1 0 Carroll Clay Township 21 25 21 4 0 Carroll Deer Creek Township 4,597 6,888 5,121 2,291 524 Carroll Democrat Township 9 11 10 2 1 Carroll Jackson Township 595 745 630 150 35 Carroll Jefferson Township 44 49 44 5 0 Carroll Liberty Township 0 0 0 0 0 Carroll Madison Township 0 0 0 0 0 Carroll Monroe Township 533 986 643 453 110 Carroll Rock Creek Township 0 0 0 0 0 Carroll Tippecanoe Township 12 16 13 4 1 Carroll Washington Township 0 0 0 0 0 Carroll Delphi Civil City 267,391 360,815 291,334 93,424 23,943 Carroll Burlington Civil Town 0 6 1 6 1 Carroll Camden Civil Town 15,852 19,463 16,737 3,611 885 Carroll Flora Civil Town 27,024 49,104 32,789 22,080 5,765 Carroll Yeoman Civil Town 0 0 0 0 0 Carroll Carroll Consolidated School Corp 7,908 13,986 9,428 6,078 1,520 Carroll Delphi Community School Corp 146,479 195,373 158,494 48,894 12,015 Carroll Rossville Consolidated School Corp 166 184 170 18 4 Carroll Twin Lakes Community School Corp 431 479 440 48 9 Carroll Camden Public Library 473 594 499 121 26 Carroll Delphi Public Library 12,616 17,106 13,740 4,490 1,124 Carroll Flora Public Library 3,731 6,917 4,507 3,186 776 Carroll Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 Carroll TIF_08006_Deer Creek Township 0 0 0 0 0 Cass Cass County 471,139 882,719 583,419 411,580 112,280 Cass Adams Township 3 3 3 0 0 Cass Bethlehem Township 40 59 45 19 5 Cass Boone Township 468 792 547 324 79 Cass Clay Township 352 628 422 276 70 Cass Clinton Township 508 5,102 1,479 4,594 971 Cass Deer Creek Township 6 13 8 7 2 Cass Eel Township 36,353 65,756 44,808 29,403 8,455 Cass Harrison Township 7 10 8 3 1 Cass Jackson Township 439 711 503 272 64 Cass Jefferson Township 61 79 66 18 5 Cass Miami Township 6,330 13,318 8,006 6,988 1,676 Cass Noble Township 335 954 413 619 78 Cass Tipton Township 145 244 171 99 26 Cass Washington Township 533 1,470 837 937 304

Prepared by Legislative Services Agency, December 23, 2013 7 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Cass Logansport Civil City 762,387 1,497,973 966,318 735,586 203,931 Cass Galveston Civil Town 24,584 41,576 28,497 16,992 3,913 Cass Onward Civil Town 420 954 551 534 131 Cass Royal Center Civil Town 27,233 44,878 31,818 17,645 4,585 Cass Walton Civil Town 13,326 23,739 15,920 10,413 2,594 Cass Pioneer Regional School Corp 14,141 30,304 16,057 16,163 1,916 Cass Southeastern School Corp 28,316 50,817 32,569 22,501 4,253 Cass Logansport Community School Corp 877,262 1,666,608 1,100,532 789,346 223,270 Cass Caston School Corp 306 440 335 134 29 Cass Logansport-Cass Public Library 60,597 115,829 75,501 55,232 14,904 Cass Royal Center Public Library 1,707 2,902 1,999 1,195 292 Cass Walton Public Library 2,070 3,441 2,419 1,371 349 Cass Cass County Solid Waste Mgt Dist 0 0 0 0 0 Cass Logansport/Cass Co. Airport Authority 29,467 55,902 36,591 26,435 7,124 Cass Cass County Fire District #1 30,787 68,798 39,021 38,011 8,234 Cass TIF_09007_Clinton Township 17 393 98 376 81 Cass TIF_09010_Logansport City-Eel Twp. 29,497 91,186 44,911 61,689 15,414 Cass TIF_09023_Washington Township-Southeaste 0 0 0 0 0 Cass TIF_09025_Logansport City-Washington Twp 43 142 67 100 25 Cass TIF_09027_Logansport City-Wash Twp-SE Scl 119 20,625 141 20,506 23 Clark Clark County 969,306 1,626,080 1,106,277 656,774 136,971 Clark Bethlehem Township 1 2 1 1 0 Clark Carr Township 3 6 3 3 0 Clark Charlestown Township 8,284 13,618 9,480 5,334 1,196 Clark Jeffersonville Township 63,227 106,996 71,778 43,769 8,551 Clark Monroe Township 39 55 42 16 3 Clark Oregon Township 22 32 26 10 4 Clark Owen Township 1 3 1 2 0 Clark Silver Creek Township 3,291 7,575 4,043 4,284 752 Clark Union Township 13 20 15 7 2 Clark Utica Township 2,700 6,727 3,485 4,027 785 Clark Washington Township 25 32 26 7 1 Clark Wood Township 308 603 367 295 59 Clark Jeffersonville Civil City 4,009,165 6,739,448 4,562,162 2,730,283 552,997 Clark Charlestown Civil City 174,063 313,110 205,719 139,047 31,656 Clark Clarksville Civil Town 1,022,109 1,959,796 1,211,662 937,687 189,553 Clark Town Of Borden 5,035 9,630 5,839 4,595 804 Clark Sellersburg Civil Town 49,662 107,072 61,022 57,410 11,360 Clark Utica Civil Town 187 496 215 309 28 Clark West Clark Community School Corp 161,151 339,249 195,132 178,098 33,981 Clark Clarksville Community School Corp 408,224 781,929 486,277 373,705 78,053 Clark Greater Clark County School Corp 2,862,402 4,638,126 3,236,674 1,775,724 374,272 Clark Jeffersonville Township Public Library 284,768 481,742 324,246 196,974 39,478 Clark Charlestown-Clark County Contractual Lib 31,444 62,757 37,888 31,313 6,444 Clark Jeffersonville Flood Control 111,537 183,320 126,299 71,783 14,762 Clark Charlestown Fire 15,074 25,654 17,515 10,580 2,441 Clark Tri-Township Fire Protection Dist 18,875 40,983 23,012 22,108 4,137 Clark Monroe Township Fire Protection 236 330 257 94 21 Clark Utica Township Fire Dist 113 337 134 224 21 Clark New Washington Fire Protection Dist 194 261 205 67 11 Clark Clark County Solid Waste Management Dist 0 0 0 0 0 Clark Clark County Redevelopment Comm 0 0 0 0 0 Clark Clarksville Redevelopment Comm 0 0 0 0 0 Clark Jeffersonville Redevelopment Comm 0 0 0 0 0 Clark TIF_10003_Charlestown Twp 0 0 0 0 0 Clark TIF_10004_Charlestown City 40,183 63,954 45,647 23,771 5,464 Clark TIF_10009_Jeffersonville City-OFW 1,193,421 2,286,728 1,395,335 1,093,307 201,915 Clark TIF_10010_Jeffersonville City-IFW 268,932 636,978 337,022 368,045 68,090 Clark TIF_10011_Clarksville Town-OFW 210,936 773,897 311,966 562,961 101,030 Clark TIF_10012_Clarksville Town-IFW 4,468 16,297 6,586 11,829 2,118 Clark TIF_10013_Clarksville Town-Gcs-OFW 245,125 715,271 331,289 470,146 86,164 Clark TIF_10014_Clarksville Town-Gcs-IFW 2,769 13,372 4,708 10,603 1,939 Clark TIF_10026_Carr Township 0 0 0 0 0 Clark TIF_10027_Monroe Township 0 0 0 0 0

Prepared by Legislative Services Agency, December 23, 2013 8 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Clark TIF_10030_Silver Creek Township 0 0 0 0 0 Clark TIF_10031_Sellersburg Town 4,359 8,618 5,268 4,259 909 Clark TIF_10032_Union Township 0 0 0 0 0 Clark TIF_10033_Utica Township 0 0 0 0 0 Clark TIF_10037_Utica Town 0 0 0 0 0 Clark TIF_10039_Jeff City-Utica Twp-OFW 103,002 454,928 168,334 351,926 65,332 Clay Clay County 2,986 20,450 3,784 17,464 798 Clay Brazil Township 305 3,272 427 2,967 122 Clay Cass Township 0 0 0 0 0 Clay Dick Johnson Township 24 37 26 13 2 Clay Harrison Township 20 28 21 8 1 Clay Jackson Township 8 15 10 7 2 Clay Lewis Township 3 3 3 0 0 Clay Perry Township 0 0 0 0 0 Clay Posey Township 16 31 17 15 1 Clay Sugar Ridge Township 0 1 0 1 0 Clay Van Buren Township 94 134 103 40 9 Clay Washington Township 2 3 2 1 0 Clay Brazil Civil City 5,900 66,217 8,361 60,317 2,461 Clay Carbon Civil Town 210 227 213 17 3 Clay Center Point Civil Town 4 11 6 7 2 Clay Clay City Civil Town 638 1,019 707 381 69 Clay Knightsville Civil Town 19 31 22 12 3 Clay Staunton Civil Town 1 10 2 9 1 Clay Harmony Civil Town 26 180 31 154 5 Clay Clay Community School Corp 7,410 49,616 9,338 42,206 1,928 Clay M.S.D. Shakamak School Corp 67 86 69 19 2 Clay Brazil Public Library 1,178 12,547 1,644 11,369 466 Clay Clay-Owen-Vigo Solid Waste Mgt Dist 0 0 0 0 0 Clay Poland Fire Terr (Jackson Township) 1 1 1 0 0 Clay Clay County Redevelopment Comm 0 0 0 0 0 Clay TIF_11002_Brazil City - Brazil Township 3,599 8,196 3,822 4,597 223 Clay TIF_11007_Jackson Township 0 0 0 0 0 Clay TIF_11011_Posey Township 0 0 0 0 0 Clay TIF_11016_Van Buren Township 0 0 0 0 0 Clinton Clinton County 285,270 677,091 389,653 391,821 104,383 Clinton Center Township 30,329 88,666 43,585 58,337 13,256 Clinton Forest Township 14 19 15 5 1 Clinton Jackson Township 7 20 9 13 2 Clinton Johnson Township 10 17 11 7 1 Clinton Kirklin Township 12 25 15 13 3 Clinton Madison Township 110 490 179 380 69 Clinton Michigan Township 87 126 94 39 7 Clinton Owen Township 6 7 6 1 0 Clinton Perry Township 936 1,121 984 185 48 Clinton Ross Township 67 143 74 76 7 Clinton Sugar Creek Township 0 2 0 2 0 Clinton Union Township 38 3,526 564 3,488 526 Clinton Warren Township 6 7 6 1 0 Clinton Washington Township 18 1,186 322 1,168 304 Clinton Frankfort Civil City 847,605 2,439,377 1,217,633 1,591,772 370,028 Clinton Colfax Civil Town 60,435 74,673 64,650 14,238 4,215 Clinton Kirklin Civil Town 5,110 11,650 6,446 6,540 1,336 Clinton Michigantown Civil Town 73 243 91 170 18 Clinton Mulberry Civil Town 2,223 12,766 4,085 10,543 1,862 Clinton Rossville Civil Town 617 1,933 713 1,316 96 Clinton Clinton Central School Corp 4,498 9,187 5,455 4,689 957 Clinton Clinton Prairie School Corp 26,786 95,055 45,553 68,269 18,767 Clinton Frankfort Community School Corp 706,544 1,820,136 977,957 1,113,592 271,413 Clinton Rossville Consolidated School Corp 1,351 3,317 1,518 1,966 167 Clinton Colfax-Perry Township Public Library 5,768 6,871 6,049 1,103 281 Clinton Frankfort Community Public Library 90,152 252,626 127,520 162,474 37,368 Clinton Kirklin Public Library 819 1,806 1,014 987 195 Clinton Clinton County Contractual Public Lib 515 6,073 2,014 5,558 1,499

Prepared by Legislative Services Agency, December 23, 2013 9 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Clinton Frankfort/Clinton County Airport Authori 27,224 65,208 37,254 37,984 10,030 Clinton Wild Cat Solid Waste Management District 1,961 4,807 2,659 2,846 698 Clinton Frankfort Airport 0 0 0 0 0 Clinton Wildcat Creek Solid Waste Mgt Dist 0 0 0 0 0 Crawford Crawford County 482,964 863,587 562,728 380,623 79,764 Crawford Boone Township 1,709 2,571 1,914 862 205 Crawford Jennings Township 2,356 4,250 2,786 1,894 430 Crawford Johnson Township 348 691 397 343 49 Crawford Liberty Township 2,348 4,198 2,771 1,850 423 Crawford Ohio Township 582 1,536 703 954 121 Crawford Patoka Township 3,276 5,358 3,738 2,082 462 Crawford Sterling Township 2,801 5,231 3,325 2,430 524 Crawford Union Township 1,408 2,306 1,644 898 236 Crawford Whiskey Run Township 2,187 3,484 2,477 1,297 290 Crawford Alton Civil Town 1 1 1 0 0 Crawford English Civil Town 16,769 27,274 19,882 10,505 3,113 Crawford Leavenworth Civil Town 4,553 7,208 5,175 2,655 622 Crawford Marengo Civil Town 11,676 19,841 13,785 8,165 2,109 Crawford Milltown Civil Town 18,565 24,300 20,117 5,735 1,552 Crawford Crawford County Community School Corp 627,649 1,078,474 723,852 450,825 96,203 Crawford Crawford County Public Library 24,756 44,366 28,882 19,610 4,126 Crawford Marengo-Liberty Township Fire 9,880 17,625 11,656 7,745 1,776 Crawford English Fire 39,143 66,670 45,145 27,527 6,002 Crawford Whiskey Run Fire Protection Dist 10,436 16,343 11,796 5,907 1,360 Crawford Leavenworth Fire Protection District 17,527 35,718 20,814 18,191 3,287 Crawford Crawford County Solid Waste Mgt Dist 30,767 55,246 35,904 24,479 5,137 Crawford Crawford County Redevelopment Comm 0 0 0 0 0 Crawford TIF_13003_Jennings Township 0 9,683 0 9,683 0 Daviess Daviess County 575,777 843,043 605,216 267,266 29,439 Daviess Barr Township 11 49 15 38 4 Daviess Bogard Township 6 10 8 4 2 Daviess Elmore Township 138 247 154 109 16 Daviess Harrison Township 2 268 2 266 0 Daviess Madison Township 421 793 481 372 60 Daviess Reeve Township 10 26 11 16 1 Daviess Steele Township 211 365 234 154 23 Daviess Van Buren Township 1 3 2 2 1 Daviess Veale Township 16 710 20 694 4 Daviess Washington Township 27,778 41,332 29,375 13,554 1,597 Daviess Washington Civil City 1,205,290 1,533,598 1,273,133 328,308 67,843 Daviess Alfordsville Civil Town 158 378 177 220 19 Daviess Cannelburg Civil Town 47 67 51 20 4 Daviess Elnora Civil Town 11,500 19,816 13,150 8,316 1,650 Daviess Montgomery Civil Town 424 2,624 574 2,200 150 Daviess Odon Civil Town 11,223 20,637 12,882 9,414 1,659 Daviess Plainville Civil Town 3,577 6,325 4,055 2,748 478 Daviess Barr-Reeve Community School Corp 708 2,573 875 1,865 167 Daviess North Daviess County School Corp 23,014 38,365 25,470 15,351 2,456 Daviess Washington Community School Corp 637,144 907,326 667,545 270,182 30,401 Daviess Odon-Winkelpleck Public Library 536 1,002 610 466 74 Daviess Washington Carnegie Public Library 81,132 103,574 85,785 22,442 4,653 Daviess Veale Fire Dist 26 1,130 32 1,104 6 Daviess Southeast Daviess Fire Protection Dist 48 2,573 53 2,525 5 Daviess Daviess County Solid Waste Dist 21,703 32,400 22,884 10,697 1,181 Daviess TIF_14008_Madison Township 0 0 0 0 0 Daviess TIF_14016_Washington Township 0 3,821 0 3,821 0 Daviess TIF_14017_Washington City 8,181 13,054 9,071 4,874 890 Dearborn Dearborn County 200,819 668,934 259,548 468,115 58,729 Dearborn Caesar Creek Township 0 0 0 0 0 Dearborn Center Township 1,587 2,371 1,769 784 182 Dearborn Clay Township 398 713 466 315 68 Dearborn Harrison Township 993 3,843 1,596 2,850 603 Dearborn Hogan Township 0 0 0 0 0 Dearborn Jackson Township 50 979 174 929 124

Prepared by Legislative Services Agency, December 23, 2013 10 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Dearborn Kelso Township 34 632 80 598 46 Dearborn Lawrenceburg Township 1,296 5,811 1,651 4,515 355 Dearborn Logan Township 489 3,677 1,141 3,188 652 Dearborn Manchester Township 59 378 92 319 33 Dearborn Miller Township 1,944 8,154 3,046 6,210 1,102 Dearborn Sparta Township 95 194 115 99 20 Dearborn Washington Township 0 1 0 1 0 Dearborn York Township 108 1,178 333 1,070 225 Dearborn Lawrenceburg Civil City 70,207 755,539 113,429 685,332 43,222 Dearborn Aurora Civil City 109,984 167,198 123,466 57,214 13,482 Dearborn Dillsboro Civil Town 13,250 22,865 15,418 9,615 2,168 Dearborn Greendale Civil Town 286,005 653,474 322,535 367,469 36,530 Dearborn Moores Hill Civil Town 2,070 4,236 2,513 2,166 443 Dearborn St. Leon Civil Town 4 57 6 53 2 Dearborn West Harrison Civil Town 10,324 16,191 11,347 5,867 1,023 Dearborn Sunman-Dearborn Community School Corp 124,482 607,716 208,818 483,234 84,336 Dearborn South Dearborn Community School Corp 149,970 231,142 168,456 81,172 18,486 Dearborn Lawrenceburg Community School Corp 155,818 595,890 193,680 440,072 37,862 Dearborn Aurora Public Library 21,929 34,509 24,762 12,580 2,833 Dearborn Lawrenceburg Public Lib 27,424 115,934 37,540 88,510 10,116 Dearborn Dearborn County Mgt Dist 14,046 48,007 18,258 33,961 4,212 Dearborn Greendale Redevelopment Comm 0 0 0 0 0 Dearborn TIF_15006_Harrison Township 11 322 83 312 72 Dearborn TIF_15010_Kelso Township 0 271 14 271 14 Dearborn TIF_15013_Lawrenceburg City-A 0 0 0 0 0 Dearborn TIF_15016_Greendale Town-A 7,273 113,177 8,103 105,904 830 Dearborn TIF_15021_Sparta Township 0 0 0 0 0 Dearborn TIF_15023_Washington Township 0 0 0 0 0 Dearborn TIF_15025_Greendale Town-B 0 2,688 0 2,688 0 Decatur Decatur County 101,001 270,555 131,171 169,554 30,170 Decatur Adams Township 40 66 44 26 4 Decatur Clay Township 52 73 56 21 4 Decatur Clinton Township 20 29 21 9 1 Decatur Fugit Township 12 17 13 5 1 Decatur Jackson Township 43 54 45 11 2 Decatur Marion Township 90 104 93 14 3 Decatur Saltcreek Township 43 58 46 15 3 Decatur Sandcreek Township 436 1,017 496 581 60 Decatur Washington Township 293 603 344 310 51 Decatur Greensburg Civil City 202,580 627,494 272,612 424,914 70,032 Decatur Millhousen Civil Town 49 54 51 5 2 Decatur New Point Civil Town 118 171 133 53 15 Decatur St. Paul Civil Town 38 74 45 36 7 Decatur Westport Civil Town 414 6,589 961 6,175 547 Decatur Decatur County Community School Corp 5,009 10,442 5,619 5,433 610 Decatur Greensburg Community School Corp 172,474 476,064 226,403 303,590 53,929 Decatur Greensburg Public Library 23,749 74,387 32,035 50,638 8,286 Decatur Decatur County Contractual Library 326 651 365 325 39 Decatur Decatur County Solid Waste Mgt Dist 4,709 12,931 6,149 8,222 1,440 Decatur Greensburg Redevelopment Comm 0 0 0 0 0 Decatur TIF_16015_Washington Township 0 0 0 0 0 Decatur TIF_16016_Greensburg City 40,604 102,908 52,208 62,304 11,604 Decatur TIF_16017_Adams/Greensburg 0 0 0 0 0 Decatur TIF_16018_Clay-Greensburg 0 0 0 0 0 DeKalb DeKalb County 315,488 1,004,838 438,854 689,350 123,366 DeKalb Butler Township 108 1,202 123 1,094 15 DeKalb Concord Township 161 1,344 254 1,183 93 DeKalb Fairfield Township 53 80 62 27 9 DeKalb Franklin Township 41 55 45 14 4 DeKalb Grant Township 3,335 8,485 4,330 5,150 995 DeKalb Jackson Township 245 983 317 738 72 DeKalb Keyser Township 1,146 3,003 1,351 1,857 205 DeKalb Newville Township 15 549 19 534 4 DeKalb Richland Township 372 499 414 127 42

Prepared by Legislative Services Agency, December 23, 2013 11 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination DeKalb Smithfield Township 534 2,479 690 1,945 156 DeKalb Spencer Township 81 2,233 128 2,152 47 DeKalb Stafford Township 23 605 29 582 6 DeKalb Troy Township 17 586 22 569 5 DeKalb Union Township 0 0 0 0 0 DeKalb Wilmington Township 432 3,522 1,007 3,090 575 DeKalb Auburn Civil City 397,030 1,163,978 519,120 766,948 122,090 DeKalb Garrett Civil City 169,619 357,375 199,108 187,756 29,489 DeKalb Butler Civil City 97,400 381,596 191,259 284,196 93,859 DeKalb Altona Civil Town 1,616 3,415 2,184 1,799 568 DeKalb Ashley Civil Town 17,944 116,005 24,482 98,061 6,538 DeKalb Corunna Civil Town 21,125 28,748 23,681 7,623 2,556 DeKalb St. Joe Civil Town 3,931 24,015 6,691 20,084 2,760 DeKalb Waterloo Civil Town 130,438 250,446 174,040 120,008 43,602 DeKalb Hamilton Civil Town 56 64 58 8 2 DeKalb DeKalb County Eastern Comm School Corp 72,063 441,209 143,410 369,146 71,347 DeKalb Garrett-Keyser-Butler Comm School Corp 182,326 441,928 211,792 259,602 29,466 DeKalb DeKalb County Central United School Corp 551,900 1,401,956 706,259 850,056 154,359 DeKalb Hamilton Community School Corp 269 362 295 93 26 DeKalb Auburn-Eckhart Public Library 53,877 160,880 71,143 107,003 17,266 DeKalb Butler Carnegie Public Library 17,557 67,522 34,496 49,965 16,939 DeKalb Garrett Public Library 26,379 60,509 30,944 34,130 4,565 DeKalb Waterloo Public Library 17,233 35,572 22,387 18,339 5,154 DeKalb Northeast Indiana Solid Waste Mgt Dist 9,255 30,266 13,003 21,011 3,748 DeKalb DeKalb County Airport Authority 25,324 80,536 35,175 55,212 9,851 DeKalb DeKalb County Redevelopment Comm 0 0 0 0 0 DeKalb Garrett City Redevelopment Comm 0 0 0 0 0 DeKalb Auburn Redevelopment Comm 0 0 0 0 0 DeKalb TIF_17006_Hamilton Town 0 0 0 0 0 DeKalb TIF_17008_Waterloo Town-Grant Township 20,913 69,109 37,409 48,196 16,496 DeKalb TIF_17009_Jackson Township 0 0 0 0 0 DeKalb TIF_17011_Keyser Township 0 80 0 80 0 DeKalb TIF_17012_Auburn City-Keyser Township 469 114,768 557 114,299 88 DeKalb TIF_17013_Garrett City 1,864 62,433 2,142 60,570 279 DeKalb TIF_17018_Smithfield Township 0 0 0 0 0 DeKalb TIF_17019_Ashley Town 543 289,048 713 288,506 171 DeKalb TIF_17025_Auburn City-Union Township 24,068 56,955 28,995 32,887 4,927 DeKalb TIF_17026_Wilmington Township 0 0 0 0 0 Delaware Delaware County 6,173,291 7,279,746 6,452,986 1,106,455 279,695 Delaware Center Township 1,103,345 1,309,159 1,156,008 205,814 52,663 Delaware Delaware Township 740 1,224 866 484 126 Delaware Hamilton Township 2,741 5,590 3,252 2,849 511 Delaware Harrison Township 354 590 392 236 38 Delaware Liberty Township 983 1,343 1,061 360 78 Delaware Monroe Township 3,192 7,074 4,153 3,882 961 Delaware Mt. Pleasant Township 11,993 16,108 13,078 4,115 1,085 Delaware Niles Township 186 366 230 180 44 Delaware Perry Township 57 86 60 29 3 Delaware Salem Township 1,376 5,552 2,219 4,176 843 Delaware Union Township 2,387 3,515 2,679 1,128 292 Delaware Washington Township 852 1,048 902 196 50 Delaware Muncie Civil City 15,441,084 17,978,089 16,071,024 2,537,005 629,940 Delaware Albany Civil Town 30,107 53,062 36,278 22,955 6,171 Delaware Eaton Civil Town 131,291 196,158 151,607 64,867 20,316 Delaware Gaston Civil Town 74,592 88,387 79,364 13,795 4,772 Delaware Selma Civil Town 12,388 20,516 13,487 8,128 1,099 Delaware Yorktown Civil Town 333,356 454,922 361,546 121,566 28,190 Delaware Chesterfield Civil Town 6,000 16,197 8,590 10,197 2,590 Delaware Daleville Civil Town 31,106 67,197 35,247 36,091 4,141 Delaware Delaware Community School Corp 209,090 289,077 229,819 79,987 20,729 Delaware Wes-Del Community School Corp 95,395 116,319 100,262 20,924 4,867 Delaware Liberty-Perry Community School Corp 29,294 40,218 31,366 10,924 2,072 Delaware Cowan Community School Corp 49,195 108,605 63,829 59,410 14,634 Delaware Mt. Pleasant Township Comm School Corp 861,515 1,116,859 923,449 255,344 61,934

Prepared by Legislative Services Agency, December 23, 2013 12 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Delaware Daleville Community Schools 69,499 201,242 93,771 131,743 24,272 Delaware Muncie Community School Corp 9,340,804 10,552,664 9,665,125 1,211,860 324,321 Delaware Muncie Public Library 2,160,516 2,567,519 2,265,380 407,003 104,864 Delaware Yorktown - Mt Pleasant Library 75,010 101,975 81,576 26,965 6,566 Delaware Muncie Sanitary 3,965,971 4,613,085 4,130,786 647,114 164,815 Delaware Muncie Public Transportation 2,128,115 2,478,936 2,215,328 350,821 87,213 Delaware Delaware Airport 159,705 182,743 165,436 23,038 5,731 Delaware East Central Indiana Solid Waste Mgt Dist 72,208 86,054 74,964 13,846 2,756 Delaware Delaware County Redevelopment 0 0 0 0 0 Delaware Town Of Yorktown Redevelopment 0 0 0 0 0 Delaware Muncie Redevelopment Comm 0 0 0 0 0 Delaware TIF_18001_Center Township 0 0 0 0 0 Delaware TIF_18002_Center Township - Muncie San 427 48,393 18,432 47,966 18,005 Delaware TIF_18003_Muncie City - Center Township 1,524,427 2,063,251 1,646,613 538,824 122,185 Delaware TIF_18006_Hamilton Township 0 0 0 0 0 Delaware TIF_18007_Hamilton Twp - Muncie Sanitary 78 139 92 61 15 Delaware TIF_18008_Harrison Township 0 0 0 0 0 Delaware TIF_18009_Harrison Twp - Muncie Sanitary 0 2,201 342 2,201 342 Delaware TIF_18012_Monroe Township 115 262 151 147 36 Delaware TIF_18013_Monroe Township - Muncie San 0 0 0 0 0 Delaware TIF_18014_Mt Pleasant Township 539 1,289 730 750 191 Delaware TIF_18015_Mt Pleasant Twp - Muncie San 0 0 0 0 0 Delaware TIF_18016_Muncie City - Mt Pleasant Twp 0 0 0 0 0 Delaware TIF_18017_Yorktown Town 14,485 18,424 15,439 3,939 955 Delaware TIF_18018_Niles Township 0 0 0 0 0 Delaware TIF_18022_Union Township 0 0 0 0 0 Delaware TIF_18023_Eaton Town 1,301 1,856 1,453 555 152 Delaware TIF_18026_Daleville Town 19,461 77,488 21,533 58,027 2,072 Delaware TIF_18030_Muncie Annex 1,783,668 2,295,181 1,900,271 511,512 116,602 Delaware TIF_18031_Mt. Pleasant-Muncie-Cnty TIF 31,818 43,186 34,444 11,368 2,626 Delaware TIF_18032_Yorktown Annex 2,447 3,095 2,605 648 158 Delaware TIF_18035_Yorktown San 0 0 0 0 0 Delaware TIF_18040_Muncie Phase In 7 122,501 172,959 133,844 50,457 11,343 Delaware TIF_18041_Harrison Sanitary Muncie 2,901 3,672 3,074 771 173 Delaware TIF_18042_Hamilton Eaton 3,144 4,629 3,550 1,484 406 Delaware TIF_18043_Muncie Phase In 8 39,132 61,228 44,104 22,097 4,973 Delaware TIF_18044_Muncie Phase In 9 22,008 31,730 24,269 9,722 2,261 Dubois Dubois County 241,901 464,877 294,352 222,976 52,451 Dubois Bainbridge Township 2,977 5,866 3,674 2,889 697 Dubois Boone Township 23 93 34 70 11 Dubois Cass Township 179 394 199 215 20 Dubois Columbia Township 12 23 14 11 2 Dubois Ferdinand Township 336 1,061 477 725 141 Dubois Hall Township 14 25 16 11 2 Dubois Harbison Township 24 51 29 27 5 Dubois Jackson Township 34 62 40 28 6 Dubois Jefferson Township 31 115 51 84 20 Dubois Madison Township 234 420 280 186 46 Dubois Marion Township 46 70 51 24 5 Dubois Patoka Township 4,559 7,665 5,225 3,106 666 Dubois Jasper Civil City 402,011 806,396 502,250 404,385 100,239 Dubois Huntingburg Civil City 196,599 321,035 224,819 124,436 28,220 Dubois Birdseye Civil Town 484 2,369 974 1,885 490 Dubois Ferdinand Civil Town 13,884 48,330 20,475 34,446 6,591 Dubois Holland Civil Town 9,679 26,538 10,598 16,859 919 Dubois Northeast Dubois County School Corp 2,536 4,271 2,899 1,735 363 Dubois Southeast Dubois County School Corp 26,721 80,750 38,274 54,029 11,553 Dubois Southwest Dubois County School Corp 202,227 328,157 227,608 125,930 25,381 Dubois Greater Jasper Consolidated School Corp 571,087 1,096,959 703,545 525,872 132,458 Dubois Huntingburg Public Library 16,090 27,386 18,334 11,296 2,244 Dubois Jasper Public Library 35,434 71,211 44,286 35,777 8,852 Dubois Dubois County Contractual Library 2,651 8,132 3,762 5,481 1,111 Dubois Dubois County Airport 5,898 10,969 7,126 5,071 1,228 Dubois Northeast Dubois County Fire Protection 70 117 80 47 10

Prepared by Legislative Services Agency, December 23, 2013 13 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Dubois Dubois County Solid Waste Mgt Dist 0 0 0 0 0 Dubois Huntingburg Redevelopment Comm 0 0 0 0 0 Dubois TIF_19019_Patoka Township 0 0 0 0 0 Dubois TIF_19020_Huntingburg City 1,694 21,033 1,891 19,339 197 Elkhart Elkhart County 4,575,411 6,963,036 5,157,818 2,387,625 582,407 Elkhart Baugo Township 2,638 16,165 5,312 13,527 2,674 Elkhart Benton Township 192 303 218 111 26 Elkhart Cleveland Township 76,564 147,703 94,251 71,139 17,687 Elkhart Clinton Township 4,621 7,223 5,091 2,602 470 Elkhart Concord Township 251,610 392,051 285,342 140,441 33,732 Elkhart Elkhart Township 48,453 88,987 57,857 40,534 9,404 Elkhart Harrison Township 85 911 202 826 117 Elkhart Jackson Township 28 43 31 15 3 Elkhart Jefferson Township 4,154 17,014 5,848 12,860 1,694 Elkhart Locke Township 8,132 11,749 9,179 3,617 1,047 Elkhart Middlebury Township 115,686 266,354 140,760 150,668 25,074 Elkhart Olive Township 1,865 3,032 2,156 1,167 291 Elkhart Osolo Township 72,382 158,330 92,930 85,948 20,548 Elkhart Union Township 6,583 12,997 7,458 6,414 875 Elkhart Washington Township 4,707 25,893 7,047 21,186 2,340 Elkhart York Township 735 4,362 1,089 3,627 354 Elkhart Elkhart Civil City 11,345,979 16,123,197 12,643,097 4,777,218 1,297,118 Elkhart Goshen Civil City 3,898,160 5,947,728 4,402,378 2,049,568 504,218 Elkhart Nappanee Civil City 839,582 1,215,129 944,917 375,547 105,335 Elkhart Bristol Civil Town 62,862 139,305 75,225 76,443 12,363 Elkhart Middlebury Civil Town 164,391 384,776 192,509 220,385 28,118 Elkhart Millersburg Civil Town 31,138 48,607 34,529 17,469 3,391 Elkhart Wakarusa Civil Town 81,935 132,332 95,321 50,397 13,386 Elkhart Fairfield Community School Corp 24,186 38,299 26,742 14,113 2,556 Elkhart Baugo Community School Corp 42,342 222,755 78,713 180,413 36,371 Elkhart Concord Community School Corp 4,317,605 5,849,835 4,712,347 1,532,230 394,742 Elkhart Middlebury Community School Corp 428,326 1,065,268 526,975 636,942 98,649 Elkhart Wa-Nee Community School Corp 624,630 909,592 696,554 284,962 71,924 Elkhart Elkhart Community School Corp 5,822,409 8,481,372 6,525,077 2,658,963 702,668 Elkhart Goshen Community School Corp 3,472,371 5,217,065 3,912,860 1,744,694 440,489 Elkhart Bristol Public Library 5,363 17,432 6,883 12,069 1,520 Elkhart Elkhart Public Library 1,026,490 1,511,067 1,153,325 484,577 126,835 Elkhart Goshen Public Library 345,512 539,635 393,007 194,123 47,495 Elkhart Nappanee Public Library 132,443 198,521 148,935 66,078 16,492 Elkhart Wakarusa-Olive Twp-Harrison Twp Lib 8,227 13,752 9,560 5,525 1,333 Elkhart Middlebury Public Library 26,206 67,421 32,487 41,215 6,281 Elkhart Elkhart Cnty Solid Waste Mgt Dist 0 0 0 0 0 Elkhart Goshen Redevelopment Comm 0 0 0 0 0 Elkhart Elkhart City Redevelopment Comm 0 0 0 0 0 Elkhart Nappanee Redevelopment Comm 0 0 0 0 0 Elkhart Elkhart County Redevelopment Comm 0 0 0 0 0 Elkhart Bristol Redevelopment Comm 0 0 0 0 0 Elkhart Millersburg Redevelopment Comm 0 0 0 0 0 Elkhart Middlebury Redevelopment Comm 0 0 0 0 0 Elkhart TIF_20001_Baugo Township 0 0 0 0 0 Elkhart TIF_20003_Benton Township 0 0 0 0 0 Elkhart TIF_20005_Cleveland Township 41 101 56 59 15 Elkhart TIF_20006_Elkhart City-Cleveland Twp 48,900 92,479 59,353 43,580 10,453 Elkhart TIF_20007_Clinton Township 0 0 0 0 0 Elkhart TIF_20008_Millersburg Town-Clinton Twp 0 749 0 749 0 Elkhart TIF_20009_Concord Township 4,399 15,559 5,009 11,159 609 Elkhart TIF_20011_Elkhart City-Concord Township 300,589 486,614 345,166 186,025 44,577 Elkhart TIF_20012_Elkhart City-Concord Township 707,808 1,262,316 839,811 554,509 132,003 Elkhart TIF_20013_Goshen City-Concord Township 293,155 509,487 342,905 216,332 49,750 Elkhart TIF_20015_Goshen City-Elkhart Township 529,702 1,116,501 659,949 586,799 130,247 Elkhart TIF_20019_Jefferson Township 0 125 0 125 0 Elkhart TIF_20021_Nappanee City-Locke Township 65,329 125,879 80,929 60,550 15,599 Elkhart TIF_20026_Osolo Township 200 1,399 494 1,199 294 Elkhart TIF_20027_Elkhart City-Osolo Township 452,832 861,634 550,737 408,802 97,905

Prepared by Legislative Services Agency, December 23, 2013 14 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Elkhart TIF_20029_Nappanee City-Union Township 67,571 114,972 79,766 47,400 12,195 Elkhart TIF_20030_Washington Township 0 165 0 165 0 Elkhart TIF_20031_Bristol Town 42 858 49 817 7 Elkhart TIF_20032_York Township 0 55 0 55 0 Elkhart TIF_20034_Middlebury Township 2,353 6,604 3,345 4,252 992 Elkhart TIF_20035_Middlebury Town 794 68,650 3,080 67,856 2,286 Elkhart TIF_20038_Middlebury Corp-York Township 0 0 0 0 0 Fayette Fayette County 849,040 1,136,976 888,383 287,936 39,343 Fayette Columbia Township 28 360 31 332 3 Fayette Connersville Township 13,359 17,625 14,206 4,266 847 Fayette Fairview Township 21 748 22 727 1 Fayette Harrison Township 20,099 26,736 21,347 6,637 1,248 Fayette Jackson Township 36 337 38 301 2 Fayette Jennings Township 8 182 8 174 0 Fayette Orange Township 56 691 61 635 5 Fayette Posey Township 0 1,065 0 1,065 0 Fayette Waterloo Township 18 295 18 277 0 Fayette Connersville Civil City 3,011,794 3,822,756 3,198,422 810,962 186,628 Fayette Glenwood Civil Town 3,890 6,060 4,394 2,170 504 Fayette Fayette County School Corp 1,160,142 1,499,859 1,204,217 339,717 44,075 Fayette Fayette County Public Library 113,548 153,689 119,132 40,141 5,584 Fayette Fayette County Solid Waste Mgt Dist 0 0 0 0 0 Floyd Floyd County 362,024 684,757 404,715 322,733 42,691 Floyd Franklin Township 8 11 10 3 2 Floyd Georgetown Township 405 1,166 504 761 99 Floyd Greenville Township 74 107 79 33 5 Floyd Lafayette Township 21 96 25 75 4 Floyd New Albany Township 17,518 34,277 19,662 16,759 2,144 Floyd New Albany Civil City 1,504,843 3,087,617 1,704,752 1,582,774 199,909 Floyd Georgetown Civil Town 8,244 18,557 10,214 10,313 1,970 Floyd Greenville Civil Town 24 30 26 6 2 Floyd New Albany-Floyd County Consol Schools 1,530,413 2,806,747 1,700,214 1,276,334 169,801 Floyd New Albany-Floyd County Public Library 92,123 174,971 103,216 82,848 11,093 Floyd New Albany Flood Control 137,706 282,803 156,036 145,097 18,330 Floyd Floyd County Solid Waste Mgt Dist 0 0 0 0 0 Floyd Georgetown Twp Fire Distrct 10,002 28,599 12,509 18,597 2,507 Floyd Lafayette Twp Fire Dist 650 3,126 794 2,476 144 Floyd New Alabany Twp Fire Dist 1,991 5,793 2,417 3,802 426 Floyd City Of New Albany Redevelopment 0 0 0 0 0 Floyd TIF_22007_New Albany Township 0 0 0 0 0 Floyd TIF_22008_New Albany City 1,199 328,129 1,318 326,929 119 Fountain Fountain County 44,367 79,723 52,921 35,356 8,554 Fountain Cain Township 2 2 2 0 0 Fountain Davis Township 5 7 5 2 0 Fountain Fulton Township 3 5 5 2 2 Fountain Jackson Township 3 6 3 3 0 Fountain Logan Township 1,524 3,845 2,090 2,321 566 Fountain Millcreek Township 5 8 6 3 1 Fountain Richland Township 0 0 0 0 0 Fountain Shawnee Township 1 3 2 2 1 Fountain Troy Township 607 846 656 239 49 Fountain Van Buren Township 49 277 53 228 4 Fountain Wabash Township 0 0 0 0 0 Fountain Attica Civil City 51,783 138,804 72,479 87,021 20,696 Fountain Covington Civil City 57,743 80,630 63,161 22,887 5,418 Fountain Hillsboro Civil Town 98 140 113 42 15 Fountain Kingman Civil Town 2 6 3 4 1 Fountain Mellott Civil Town 0 0 0 0 0 Fountain Newtown Civil Town 0 1 0 1 0 Fountain Veedersburg Civil Town 580 4,338 632 3,758 52 Fountain Wallace Civil Town 0 0 0 0 0 Fountain Attica Consolidated School Corp 53,184 115,275 69,534 62,091 16,350 Fountain Covington Community School Corp 44,224 60,164 47,864 15,940 3,640 Fountain Southeast Fountain School Corp 987 4,078 1,048 3,091 61

Prepared by Legislative Services Agency, December 23, 2013 15 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Fountain Covington Public Library 4,685 7,137 5,121 2,452 436 Fountain Kingman-Millcreek Public Library 19 23 20 4 1 Fountain Attica Public Library 6,458 15,379 8,701 8,921 2,243 Fountain Fountain County Solid Waste Mgt Dist 1,964 3,592 2,346 1,628 382 Fountain Veedersburg Redevelopment Comm 0 0 0 0 0 Fountain TIF_23018_Veedersburg Town 0 0 0 0 0 Franklin Franklin County 16,777 33,317 19,133 16,540 2,356 Franklin Bath Township 0 0 0 0 0 Franklin Blooming Grove Township 10 14 10 4 0 Franklin Brookville Township 830 1,704 944 874 114 Franklin Butler Township 0 0 0 0 0 Franklin Fairfield Township 3 5 3 2 0 Franklin Highland Township 6 8 6 2 0 Franklin Laurel Township 38 178 63 140 25 Franklin Metamora Township 16 23 18 7 2 Franklin Posey Township 7 7 7 0 0 Franklin Ray Township 20 45 23 25 3 Franklin Salt Creek Township 0 0 0 0 0 Franklin Springfield Township 0 1 0 1 0 Franklin Whitewater Township 28 37 29 9 1 Franklin Batesville Civil City 573 2,166 743 1,593 170 Franklin Cedar Grove Civil Town 3 5 3 2 0 Franklin Laurel Civil Town 167 2,090 525 1,923 358 Franklin Mt. Carmel Civil Town 0 63 0 63 0 Franklin Oldenburg Civil Town 434 504 451 70 17 Franklin Brookville Civil Town 37,211 76,857 42,252 39,646 5,041 Franklin Franklin County Community School Corp 46,355 90,893 52,729 44,538 6,374 Franklin Batesville Community School Corp 1,648 3,593 1,873 1,945 225 Franklin Union County School Corp 0 0 0 0 0 Franklin Whitewater Valley Community Library 6,550 13,332 7,517 6,782 967 Franklin Batesville Public Library 161 369 185 208 24 Franklin Southeastern Indiana Solid Waste Mgt Dist 609 1,215 695 606 86 Franklin TIF_24015_Batesville City 0 0 0 0 0 Fulton Fulton County 11,762 73,099 15,899 61,337 4,137 Fulton Aubbeenaubbee Township 0 0 0 0 0 Fulton Henry Township 321 572 373 251 52 Fulton Liberty Township 47 79 52 32 5 Fulton Newcastle Township 8 13 8 5 0 Fulton Richland Township 0 0 0 0 0 Fulton Rochester Township 59 1,077 104 1,018 45 Fulton Union Township 96 238 121 142 25 Fulton Wayne Township 0 0 0 0 0 Fulton Rochester Civil City 660 111,644 5,155 110,984 4,495 Fulton Akron Civil Town 20,436 38,841 24,294 18,405 3,858 Fulton Fulton Civil Town 3,128 5,496 3,621 2,368 493 Fulton Kewanna Civil Town 13,782 43,548 18,508 29,766 4,726 Fulton Rochester Community School Corp 866 75,455 4,034 74,589 3,168 Fulton Caston School Corp 3,876 8,748 4,733 4,872 857 Fulton Tippecanoe Valley School Corp 18,009 30,927 20,623 12,918 2,614 Fulton Culver Community School Corp 0 0 0 0 0 Fulton Eastern Pulaski Community School Corp 30 59 39 29 9 Fulton Akron Carnegie Public Library 3,748 6,760 4,365 3,012 617 Fulton Kewanna Public Library 1,108 2,797 1,407 1,689 299 Fulton Fulton County Public Library 467 16,428 1,167 15,961 700 Fulton Fulton County Solid Waste Mgt Dist 0 0 0 0 0 Fulton Fulton County Airport Authority 1,033 6,457 1,400 5,424 367 Fulton TIF_25001_Aubbeenaubbee Township 0 0 0 0 0 Fulton TIF_25002_Henry Township 0 0 0 0 0 Fulton TIF_25003_Akron Town 0 153 0 153 0 Fulton TIF_25007_Richland Township 0 0 0 0 0 Fulton TIF_25008_Rochester Township 0 0 0 0 0 Fulton TIF_25009_Rochester City 0 499 15 499 15 Gibson Gibson County 416,488 1,635,350 533,763 1,218,862 117,275 Gibson Barton Township 66 170 79 104 13

Prepared by Legislative Services Agency, December 23, 2013 16 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Gibson Center Township 85 305 108 220 23 Gibson Columbia Township 4,083 13,404 4,782 9,321 699 Gibson Johnson Township 118 1,267 174 1,149 56 Gibson Montgomery Township 644 5,002 700 4,358 56 Gibson Patoka Township 9,105 35,495 12,611 26,390 3,506 Gibson Union Township 274 7,567 399 7,293 125 Gibson Wabash Township 0 0 0 0 0 Gibson Washington Township 41 4,422 66 4,381 25 Gibson White River Township 354 13,255 842 12,901 488 Gibson Princeton Civil City 789,863 2,020,058 999,064 1,230,195 209,201 Gibson Oakland City Civil City 102,211 167,667 116,500 65,456 14,289 Gibson Fort Branch Civil Town 1,110 29,237 1,598 28,127 488 Gibson Francisco Civil Town 1,947 6,579 2,741 4,632 794 Gibson Haubstadt Civil Town 9,420 66,896 13,788 57,476 4,368 Gibson Hazelton Civil Town 1,344 3,877 1,881 2,533 537 Gibson Mackey Civil Town 723 1,889 925 1,166 202 Gibson Owensville Civil Town 58,116 113,388 63,470 55,272 5,354 Gibson Patoka Civil Town 618 5,129 1,345 4,511 727 Gibson Somerville Civil Town 24 61 29 37 5 Gibson East Gibson School Corp 63,280 152,513 72,282 89,233 9,002 Gibson North Gibson School Corp 702,377 2,466,669 928,182 1,764,292 225,805 Gibson South Gibson School Corp 30,471 257,046 36,544 226,575 6,073 Gibson Oakland City-Columbia Township Public Lib 9,773 24,606 11,439 14,833 1,666 Gibson Owensville Carnegie Library 1,367 9,862 1,488 8,495 121 Gibson Fort Branch-Johnson Township Library 1,306 17,935 1,923 16,629 617 Gibson Princeton-Patoka Township Public Library 47,095 182,626 64,764 135,531 17,669 Gibson Owensville-Montgomery Township Fire 2,657 20,679 2,887 18,022 230 Gibson Gibson Co Solid Waste Mgt Dist 44,670 183,859 57,695 139,189 13,025 Gibson Gibson County Redevelopment Comm 0 0 0 0 0 Gibson TIF_26021_Montgomery Township 0 116 0 116 0 Gibson TIF_26025_Union Township 0 0 0 0 0 Gibson TIF_26027_Patoka Township 0 525,468 0 525,468 0 Grant Grant County 679,649 1,387,293 879,235 707,644 199,586 Grant Center Township 21,164 44,552 27,750 23,388 6,586 Grant Fairmount Township 144 403 155 259 11 Grant Franklin Township 5,535 13,727 7,691 8,192 2,156 Grant Green Township 1 1 1 0 0 Grant Jefferson Township 76 175 102 99 26 Grant Liberty Township 0 0 0 0 0 Grant Mill Township 13,836 24,123 16,556 10,287 2,720 Grant Monroe Township 156 283 198 127 42 Grant Pleasant Township 2,368 4,869 3,109 2,501 741 Grant Richland Township 90 157 106 67 16 Grant Sims Township 108 1,137 119 1,029 11 Grant Van Buren Township 29 275 33 246 4 Grant Washington Township 900 1,582 1,170 682 270 Grant Marion Civil City 2,097,138 4,803,151 2,833,780 2,706,013 736,642 Grant Gas City Civil City 39,887 107,101 51,425 67,214 11,538 Grant Fairmount Civil Town 9,169 30,985 10,048 21,816 879 Grant Fowlerton Civil Town 297 413 323 116 26 Grant Jonesboro Civil City 20,776 37,300 25,806 16,524 5,030 Grant Matthews Civil Town 812 1,336 943 524 131 Grant Swayzee Civil Town 1,125 1,497 1,225 372 100 Grant Sweetser Civil Town 1,378 2,989 1,819 1,611 441 Grant Upland Civil Town 950 3,397 1,567 2,447 617 Grant Van Buren Civil Town 468 13,137 564 12,669 96 Grant Converse Civil Town 4,371 7,461 5,158 3,090 787 Grant Eastbrook Community School Corp 10,092 25,689 13,035 15,597 2,943 Grant Madison-Grant United School Corp 5,113 15,691 5,515 10,578 402 Grant Mississinewa Community School Corp 158,115 301,500 190,507 143,385 32,392 Grant Marion Community School Corp 924,124 1,865,715 1,206,620 941,591 282,496 Grant Oak Hill United School Corp 9,493 32,820 11,634 23,327 2,141 Grant Fairmount Public Library 395 1,273 430 878 35 Grant Gas City-Mill Township Public Library 15,944 34,431 19,775 18,487 3,831

Prepared by Legislative Services Agency, December 23, 2013 17 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Grant Jonesboro Public Library 3,365 6,050 4,182 2,685 817 Grant Marion Public Library 174,526 401,482 236,148 226,956 61,622 Grant Matthews Public Library 53 87 61 34 8 Grant Swayzee Public Library 139 1,253 155 1,114 16 Grant Barton-Rees-Pogue Memorial Library 90 320 148 230 58 Grant Van Buren Public Library 78 1,040 88 962 10 Grant Converse Public Library 287 490 338 203 51 Grant East Central Indiana Solid Waste Mgt Dist 9,242 19,285 12,020 10,043 2,778 Grant Gas City Redevelopment Comm 0 0 0 0 0 Grant Van Buren Town Redevelopment Comm 0 0 0 0 0 Grant Converse Redevelopment Comm 0 0 0 0 0 Grant Marion City Redevelopment Comm 0 0 0 0 0 Grant TIF_27001_Center Township 0 0 0 0 0 Grant TIF_27002_Marion City-Center Township 328,280 661,604 410,268 333,325 81,988 Grant TIF_27008_Marion City-Franklin Township 212,019 499,264 283,443 287,246 71,424 Grant TIF_27018_Gas City-Mill Township 6,763 17,819 10,526 11,056 3,763 Grant TIF_27023_Marion City-Pleasant Township 94,187 228,593 127,745 134,407 33,559 Grant TIF_27030_Van Buren Town 0 10,193 0 10,193 0 Grant TIF_27033_Marion City-Washington Twp 1,944 4,574 2,601 2,631 657 Grant TIF_27036_Gas City-Jefferson Township 46 74 53 28 7 Grant TIF_27037_Gas City-Monroe Township 0 0 0 0 0 Grant TIF_27040_Marion City-Monroe Township 50,186 131,359 69,921 81,173 19,734 Grant TIF_27042_Marion Franklin Oak Hill 275,688 295,329 320,382 19,641 44,694 Greene Greene County 351,177 539,813 382,665 188,636 31,488 Greene Beech Creek Township 7,784 11,458 8,340 3,674 556 Greene Cass Township 96 203 106 107 10 Greene Center Township 15,728 23,849 16,908 8,121 1,180 Greene Fairplay Township 15 33 16 18 1 Greene Grant Township 31 51 32 20 1 Greene Highland Township 34 556 42 522 8 Greene Jackson Township 5,561 8,180 5,897 2,619 336 Greene Jefferson Township 1,006 1,875 1,142 869 136 Greene Richland Township 941 2,415 1,065 1,474 124 Greene Smith Township 104 117 106 13 2 Greene Stafford Township 10 14 10 4 0 Greene Stockton Township 17,283 25,916 19,314 8,633 2,031 Greene Taylor Township 137 558 154 421 17 Greene Washington Township 253 369 269 116 16 Greene Wright Township 6,739 8,788 7,149 2,049 410 Greene Linton Civil City 165,719 231,112 181,307 65,393 15,588 Greene Jasonville Civil City 111,155 136,827 117,397 25,672 6,242 Greene Bloomfield Civil Town 18,595 34,113 21,310 15,518 2,715 Greene Lyons Civil Town 12,516 19,933 13,539 7,417 1,023 Greene Newberry Civil Town 1,438 2,426 1,565 988 127 Greene Switz City Civil Town 135 538 141 403 6 Greene Worthington Civil Town 14,578 25,384 16,362 10,806 1,784 Greene Bloomfield School Dist 39,000 89,716 44,096 50,716 5,096 Greene Eastern Consolidated School Corp 428,920 634,749 458,548 205,829 29,628 Greene Linton-Stockton School Corp 339,094 481,494 373,315 142,400 34,221 Greene M.S.D. Shakamak School Corp 64,292 79,711 67,551 15,419 3,259 Greene White River Valley Consol School Corp 22,863 35,583 24,730 12,720 1,867 Greene Jasonville Public Library 10,948 13,497 11,571 2,549 623 Greene Linton Public Library 45,732 66,359 50,644 20,627 4,912 Greene Worthington Public Library 1,927 3,592 2,194 1,665 267 Greene Bloomfield-Eastern Greene County Public Lib 23,955 38,879 25,999 14,924 2,044 Greene Greene County Solid Waste 0 0 0 0 0 Greene Greene County Redevelopment Comm 0 0 0 0 0 Greene TIF_28005_Fairplay Township 0 0 0 0 0 Greene TIF_28011_Jefferson Township 0 0 0 0 0 Greene TIF_28019_Taylor Township 0 118 0 118 0 Hamilton Hamilton County 4,252,184 6,075,475 4,615,100 1,823,291 362,916 Hamilton Adams Township 5,408 6,881 5,859 1,473 451 Hamilton Clay Township 171,571 321,386 199,279 149,815 27,708 Hamilton Delaware Township 9,253 20,279 10,852 11,026 1,599

Prepared by Legislative Services Agency, December 23, 2013 18 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Hamilton Fall Creek Township 14,095 24,192 15,495 10,097 1,400 Hamilton Jackson Township 5,769 11,205 6,684 5,436 915 Hamilton Noblesville Township 33,677 56,443 36,826 22,766 3,149 Hamilton Washington Township 84,331 116,921 93,006 32,590 8,675 Hamilton Wayne Township 3,034 4,465 3,360 1,431 326 Hamilton White River Township 35 47 39 12 4 Hamilton Carmel Civil City 1,661,407 3,060,712 1,921,050 1,399,305 259,643 Hamilton Noblesville Civil City 4,690,743 6,109,038 5,028,644 1,418,295 337,901 Hamilton Arcadia Civil Town 23,516 33,562 25,901 10,046 2,385 Hamilton Atlanta Civil Town 4,789 7,603 5,679 2,814 890 Hamilton Cicero Civil Town 89,352 134,287 102,864 44,935 13,512 Hamilton Fishers Civil Town 1,825,832 2,892,310 1,984,954 1,066,478 159,122 Hamilton Sheridan Civil Town 226,364 286,272 247,555 59,908 21,191 Hamilton Westfield Civil City 3,399,557 3,995,069 3,568,030 595,512 168,473 Hamilton Hamilton Southeastern School Corp 3,168,899 4,975,399 3,448,603 1,806,500 279,704 Hamilton Hamilton Heights School Corp 168,045 265,459 193,764 97,414 25,719 Hamilton Westfield-Washington School Corp 6,791,302 8,048,899 7,148,273 1,257,597 356,971 Hamilton Sheridan Community Schools 168,609 209,648 181,561 41,039 12,952 Hamilton Carmel-Clay School Corp 1,559,774 2,859,674 1,805,607 1,299,900 245,833 Hamilton Noblesville School Corp 4,260,058 5,585,723 4,570,551 1,325,665 310,493 Hamilton Hamilton North Public Library 14,545 23,017 16,687 8,472 2,142 Hamilton Carmel-Clay Public Library 173,360 324,541 201,546 151,181 28,186 Hamilton Hamilton East Public Library 482,624 697,119 521,721 214,495 39,097 Hamilton Sheridan Public Library 13,312 16,780 14,386 3,468 1,074 Hamilton Westfield Public Library 203,211 242,292 214,314 39,081 11,103 Hamilton Hamilton County Solid Waste Mgt Dist 45,947 67,215 50,662 21,268 4,715 Hamilton City Of Noblesville Redevelopment 0 0 0 0 0 Hamilton Carmel Redevelopment Comm 0 0 0 0 0 Hamilton Sheridan Redevelopment Comm 0 0 0 0 0 Hamilton Hamilton County Redevelopment Comm 0 0 0 0 0 Hamilton TIF_29001_Adams Township 0 0 0 0 0 Hamilton TIF_29002_Sheridan Town 3,869 7,857 5,175 3,987 1,305 Hamilton TIF_29003_Clay Township 0 0 0 0 0 Hamilton TIF_29005_Delaware Township 0 0 0 0 0 Hamilton TIF_29006_Fishers Town - Delaware Twp 46 147 62 102 16 Hamilton TIF_29007_Fall Creek Township 0 0 0 0 0 Hamilton TIF_29011_Cicero Town 3,767 6,898 4,697 3,131 930 Hamilton TIF_29012_Noblesville Township 0 13 0 13 0 Hamilton TIF_29013_Noblesville City 178,148 238,361 192,481 60,212 14,332 Hamilton TIF_29014_Washington Township 0 0 0 0 0 Hamilton TIF_29015_Westfield Town 40,907 48,769 43,114 7,862 2,207 Hamilton TIF_29016_Wayne Township 0 0 0 0 0 Hamilton TIF_29018_Carmel City 0 0 0 0 0 Hamilton TIF_29019_Noblesville-Delaware-HSE 144,060 184,903 152,630 40,843 8,570 Hamilton TIF_29020_Fishers - Fall Creek Twp 6,313 28,934 9,913 22,620 3,600 Hamilton TIF_29021_Noblesville Fall Creek 222 294 238 71 15 Hamilton TIF_29022_Noblesville Wayne 175,138 225,185 185,845 50,048 10,707 Hamilton TIF_29023_Carmel - County TIF 0 0 0 0 0 Hamilton TIF_29025_Westfield Ag Abatement 0 0 0 0 0 Hamilton TIF_29034_Carmel Abated 0 0 0 0 0 Hancock Hancock County 704,762 1,091,154 785,976 386,392 81,214 Hancock Blue River Township 18 30 19 12 1 Hancock Brandywine Township 55 89 62 34 7 Hancock Brown Township 152 233 169 81 17 Hancock Buck Creek Township 72,142 126,454 81,288 54,312 9,146 Hancock Center Township 5,466 10,359 6,547 4,893 1,081 Hancock Green Township 36 75 41 39 5 Hancock Jackson Township 18 25 19 7 1 Hancock Sugar Creek Township 258,139 372,213 284,401 114,074 26,262 Hancock Vernon Township 78,880 112,641 85,737 33,761 6,857 Hancock Greenfield Civil City 488,034 864,607 570,385 376,573 82,351 Hancock Fortville Civil Town 195,643 264,454 211,994 68,811 16,351 Hancock New Palestine Civil Town 71,408 89,142 75,698 17,734 4,290 Hancock Shirley Civil Town 15,980 21,508 17,202 5,528 1,222

Prepared by Legislative Services Agency, December 23, 2013 19 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Hancock Spring Lake Civil Town 1,154 1,479 1,228 325 74 Hancock Wilkinson Civil Town 2,474 5,680 3,365 3,206 891 Hancock Cumberland Civil Town 384,549 445,028 398,889 60,479 14,340 Hancock McCordsville Civil Town 136,245 190,773 146,019 54,528 9,774 Hancock Southern Hancock County Comm Schools 648,092 904,920 708,039 256,828 59,947 Hancock Greenfield Central Community School Corp 817,739 1,491,828 962,181 674,089 144,442 Hancock Mt. Vernon Community School Corp 1,279,300 1,837,274 1,386,962 557,974 107,662 Hancock Eastern Hancock County Comm Schools 14,098 20,885 15,597 6,787 1,499 Hancock Fortville Public Library 0 0 0 0 0 Hancock Hancock County Public Library 143 209 158 66 15 Hancock TIF_30006_Buck Creek Township 148 239 163 92 15 Hancock TIF_30009_Greenfield City 1,366 2,036 1,526 670 159 Hancock TIF_30017_Fortville Town 8,986 22,019 11,859 13,033 2,873 Hancock TIF_30018_Town Of Mc Cordsville 0 0 0 0 0 Harrison Harrison County 11,525 14,968 12,251 3,443 726 Harrison Blue River Township 341 442 363 101 22 Harrison Boone Township 13 24 15 11 2 Harrison Franklin Township 97 107 98 10 1 Harrison Harrison Township 237 309 250 72 13 Harrison Heth Township 1 2 1 1 0 Harrison Jackson Township 168 206 176 38 8 Harrison Morgan Township 13 18 14 5 1 Harrison Posey Township 4 7 6 3 2 Harrison Spencer Township 40 57 43 17 3 Harrison Taylor Township 55 62 58 7 3 Harrison Washington Township 7 8 7 1 0 Harrison Webster Township 27 39 30 12 3 Harrison Milltown Civil Town 12,385 14,817 13,160 2,432 775 Harrison Corydon Civil Town 1,047 1,498 1,121 451 74 Harrison Crandall Civil Town 18 22 20 4 2 Harrison Elizabeth Civil Town 6 9 7 3 1 Harrison Laconia Civil Town 0 0 0 0 0 Harrison Lanesville Civil Town 10 13 11 3 1 Harrison Mauckport Civil Town 0 0 0 0 0 Harrison New Amsterdam Civil Town 0 0 0 0 0 Harrison New Middletown Civil Town 0 0 0 0 0 Harrison Palmyra Civil Town 0 1 1 1 1 Harrison Crawford County Community School Corp 14,759 17,379 15,602 2,620 843 Harrison Lanesville School Corp 1,734 1,949 1,786 215 52 Harrison North Harrison Community School Corp 6,355 8,247 6,735 1,892 380 Harrison South Harrison School Corp 6,040 8,331 6,455 2,291 415 Harrison Harrison County Public Library 2,467 3,268 2,637 801 170 Harrison Whiskey Run Fire Protection Dist 1,804 2,136 1,911 332 107 Harrison Palmyra Fire 104 146 112 42 8 Harrison Heth-Washington Twp. Fire Prot Dist 14 21 18 7 4 Harrison Boone Township Fire Dist 32 58 36 26 4 Harrison Harrison County Solid Waste 388 516 417 128 29 Harrison Webster Twp Fire Protection 53 77 58 24 5 Hendricks Hendricks County 2,413,335 3,462,262 2,592,894 1,048,927 179,559 Hendricks Brown Township 15,363 23,143 17,099 7,780 1,736 Hendricks Center Township 73,269 119,218 82,130 45,949 8,861 Hendricks Clay Township 80 165 90 85 10 Hendricks Eel River Township 6,466 12,058 7,203 5,592 737 Hendricks Franklin Township 19 25 19 6 0 Hendricks Guilford Township 19,946 43,275 22,697 23,329 2,751 Hendricks Liberty Township 86 343 103 257 17 Hendricks Lincoln Township 7,974 12,560 8,914 4,586 940 Hendricks Marion Township 12 112 19 100 7 Hendricks Middle Township 164,814 231,504 171,913 66,690 7,099 Hendricks Union Township 2,882 5,665 3,210 2,783 328 Hendricks Washington Township 1,423,007 1,862,659 1,515,203 439,652 92,196 Hendricks Brownsburg Civil Town 1,842,943 2,554,647 1,969,479 711,704 126,536 Hendricks Plainfield Civil Town 784,161 1,469,938 870,913 685,777 86,752 Hendricks Jamestown Civil Town 811 1,035 853 224 42

Prepared by Legislative Services Agency, December 23, 2013 20 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Hendricks Amo Civil Town 3,070 4,839 3,287 1,769 217 Hendricks Clayton Civil Town 31 1,261 33 1,230 2 Hendricks Coatsville Civil Town 2,550 5,785 2,934 3,235 384 Hendricks Danville Civil Town 275,793 375,382 296,659 99,589 20,866 Hendricks Lizton Civil Town 14,364 20,842 14,822 6,478 458 Hendricks North Salem Civil Town 24,419 31,763 26,246 7,344 1,827 Hendricks Pittsboro Civil Town 92,255 121,627 94,903 29,372 2,648 Hendricks Stilesville Civil Town 41 45 42 4 1 Hendricks Avon Civil Town 545,261 742,911 585,642 197,650 40,381 Hendricks Northwest Hendricks School Corp 1,028,810 1,515,352 1,086,840 486,542 58,030 Hendricks Brownsburg Community School Corp 3,267,894 4,625,470 3,522,572 1,357,576 254,678 Hendricks Avon Community School Corp 6,404,692 8,355,006 6,809,713 1,950,314 405,021 Hendricks Danville Community School Corp 753,203 1,084,566 818,087 331,363 64,884 Hendricks Plainfield Community School Corp 691,319 1,438,802 780,393 747,483 89,074 Hendricks Mill Creek Community School Corp 10,475 27,716 11,988 17,241 1,513 Hendricks Washington Township Public Library 239,034 314,125 254,461 75,091 15,427 Hendricks Brownsburg Public Library 130,784 187,397 141,490 56,613 10,706 Hendricks Clayton Public Library 192 834 236 642 44 Hendricks Coatesville-Clay Township Public Library 1,134 2,281 1,264 1,147 130 Hendricks Danville Public Library 52,482 75,770 57,175 23,288 4,693 Hendricks Plainfield - Guilford Twp Public Library 69,747 150,992 79,153 81,245 9,406 Hendricks Hendricks County Solid Waste Dist 0 0 0 0 0 Hendricks Hendricks County Redevelopment 0 0 0 0 0 Hendricks Brownsburg Redevelopment Comm 0 0 0 0 0 Hendricks Plainfield Redevelopment Comm 0 0 0 0 0 Hendricks Danville Redevelopment Comm 0 0 0 0 0 Hendricks Avon Redevelopment Comm 0 0 0 0 0 Hendricks TIF_32003_Danville Town 0 0 0 0 0 Hendricks TIF_32011_Guilford Township 0 8,118 0 8,118 0 Hendricks TIF_32012_Plainfield Town 140,289 248,377 154,700 108,088 14,412 Hendricks TIF_32013_Liberty Township 0 0 0 0 0 Hendricks TIF_32016_Brownsburg Town 111,979 174,379 117,404 62,400 5,425 Hendricks TIF_32019_Pittsboro Town 0 1,031 0 1,031 0 Hendricks TIF_32022_Washington Township 0 0 0 0 0 Hendricks TIF_32026_Brownsburg - Brown Twp 47,972 152,748 50,231 104,777 2,259 Hendricks TIF_32027_Plainfield - Washington Twp 45,642 95,005 53,889 49,363 8,246 Hendricks TIF_32031_Avon 129,297 335,058 170,344 205,761 41,047 Henry Henry County 1,167,091 1,558,722 1,239,276 391,631 72,185 Henry Blue River Township 4,635 7,192 5,134 2,557 499 Henry Dudley Township 29 59 34 30 5 Henry Fall Creek Township 1,219 1,837 1,327 618 108 Henry Franklin Township 78 139 92 61 14 Henry Greensboro Township 2,034 3,593 2,344 1,559 310 Henry Harrison Township 10 32 12 22 2 Henry Henry Township 77,883 111,863 84,548 33,980 6,665 Henry Jefferson Township 6 85 6 79 0 Henry Liberty Township 1,590 4,548 2,001 2,958 411 Henry Prairie Township 3,894 6,330 4,397 2,436 503 Henry Spiceland Township 123 224 135 101 12 Henry Stoney Creek Township 55 99 63 44 8 Henry Wayne Township 10,527 16,493 11,790 5,966 1,263 Henry New Castle Civil City 2,942,806 3,485,567 3,052,747 542,761 109,941 Henry Shirley Civil Town 16,634 20,279 17,445 3,645 811 Henry Blountsville Civil Town 608 1,084 708 476 100 Henry Cadiz Civil Town 0 36 0 36 0 Henry Dunreith Civil Town 5,060 6,547 5,449 1,487 389 Henry Greensboro Civil Town 1,639 2,094 1,732 455 93 Henry Kennard Civil Town 6,719 8,559 7,115 1,840 396 Henry Knightstown Civil Town 84,239 113,711 91,937 29,472 7,698 Henry Lewisville Civil Town 2,362 4,205 2,835 1,843 473 Henry Middletown Civil Town 42,784 65,011 46,978 22,227 4,194 Henry Mooreland Civil Town 6,768 8,561 7,171 1,793 403 Henry Mount Summit Civil Town 555 993 651 438 96 Henry Spiceland Civil Town 47 846 55 799 8

Prepared by Legislative Services Agency, December 23, 2013 21 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Henry Springport Civil Town 2,758 3,871 3,082 1,113 324 Henry Straughn Civil Town 1,066 2,156 1,294 1,090 228 Henry Sulphur Springs Civil Town 40 1,070 50 1,030 10 Henry Blue River Valley School Corp 238,978 372,694 266,534 133,716 27,556 Henry South Henry School Corp 6,633 12,241 7,606 5,608 973 Henry Shenandoah School Corp 33,243 54,952 35,921 21,709 2,678 Henry New Castle Community School Corp 1,788,910 2,185,443 1,871,637 396,533 82,727 Henry Charles A. Beard Memorial School Corp 240,172 378,433 268,922 138,261 28,750 Henry Union School Corp 1,032 1,831 1,183 799 151 Henry Nettle Creek School Corp 57 11,196 63 11,139 6 Henry Knightstown Public Library 11,913 16,119 13,013 4,206 1,100 Henry Middletown-Fall Creek Township Pub Lib 3,924 5,884 4,278 1,960 354 Henry Spiceland Public Library 93 173 102 80 9 Henry New Castle-Henry County Public Library 294,359 395,699 312,512 101,340 18,153 Henry Three Rivers Solid Waste Mgt Dist 0 0 0 0 0 Henry Middletown Redevelopment Comm 0 0 0 0 0 Henry Henry County Redevelopment Comm 0 0 0 0 0 Henry TIF_33006_Middletown Town 0 0 0 0 0 Henry TIF_33007_Franklin Township 0 0 0 0 0 Henry TIF_33015_Henry Township 474 887 553 413 79 Henry TIF_33016_New Castle City 144,230 178,109 154,765 33,880 10,535 Henry TIF_33024_Spiceland Township 0 0 0 0 0 Howard Howard County 1,988,285 5,516,834 3,284,617 3,528,549 1,296,332 Howard Center Township 207,469 626,663 350,578 419,194 143,109 Howard Clay Township 72 527 102 455 30 Howard Ervin Township 49 4,361 64 4,312 15 Howard Harrison Township 12,233 28,567 16,633 16,334 4,400 Howard Honey Creek Township 920 4,419 1,347 3,499 427 Howard Howard Township 900 11,170 4,941 10,270 4,041 Howard Jackson Township 1,917 3,882 2,397 1,965 480 Howard Liberty Township 6,033 10,584 7,184 4,551 1,151 Howard Monroe Township 4 1,753 4 1,749 0 Howard Taylor Township 15,024 30,100 19,840 15,076 4,816 Howard Union Township 2,578 5,772 3,233 3,194 655 Howard Kokomo Civil City 5,860,051 18,268,239 10,313,882 12,408,188 4,453,831 Howard Greentown Civil Town 68,168 98,661 76,014 30,493 7,846 Howard Russiaville Civil Town 32,922 57,916 40,173 24,994 7,251 Howard Taylor Community School Corp 556,940 1,020,615 705,868 463,675 148,928 Howard Northwestern School Corp 89,055 654,211 376,714 565,156 287,659 Howard Eastern Howard Community School Corp 350,313 641,829 420,940 291,516 70,627 Howard Western School Corp 476,836 1,041,296 635,331 564,460 158,495 Howard Kokomo-Center Township Consol School Corp 2,306,082 5,882,382 3,698,920 3,576,300 1,392,838 Howard Greentown Public Library 24,542 45,753 29,591 21,211 5,049 Howard Kokomo-Howard County Public Library 493,951 1,452,647 841,148 958,696 347,197 Howard Howard County Solid Waste Mgt Dist 85,782 244,094 142,713 158,312 56,931 Howard TIF_34999_ 0 0 0 0 0 Huntington Huntington County 565,175 802,779 623,537 237,604 58,362 Huntington Clear Creek Township 121 148 127 27 6 Huntington Dallas Township 755 915 800 160 45 Huntington Huntington Township 310 613 351 303 41 Huntington Jackson Township 454 870 548 416 94 Huntington Jefferson Township 23 33 25 10 2 Huntington Lancaster Township 21 30 23 9 2 Huntington Polk Township 8 9 8 1 0 Huntington Rock Creek Township 163 464 192 301 29 Huntington Salamonie Township 109 238 134 129 25 Huntington Union Township 44 67 47 23 3 Huntington Warren Township 87 106 91 19 4 Huntington Wayne Township 11 12 11 1 0 Huntington Huntington Civil City 2,384,820 3,671,872 2,685,557 1,287,052 300,737 Huntington Andrews Civil Town 69,152 83,825 73,005 14,673 3,853 Huntington Markle Civil Town 7,719 26,693 9,331 18,974 1,612 Huntington Mount Etna Civil Town 0 0 0 0 0 Huntington Roanoke Civil Town 31,001 61,318 38,233 30,317 7,232

Prepared by Legislative Services Agency, December 23, 2013 22 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Huntington Warren Civil Town 10,538 24,820 13,300 14,282 2,762 Huntington Huntington County Comm School Corp 940,753 1,296,489 1,030,531 355,736 89,778 Huntington Andrews Public Library 3,226 3,877 3,401 651 175 Huntington Roanoke Public Library 3,432 6,793 4,233 3,361 801 Huntington Warren Public Library 1,017 2,335 1,275 1,318 258 Huntington Huntington Library 242,911 369,446 272,993 126,535 30,082 Huntington Huntington County Solid Waste Mgt Dist 15,142 21,792 16,685 6,650 1,543 Huntington Huntington City Redevelopment Comm 0 0 0 0 0 Huntington TIF_35004_Huntington Township 0 0 0 0 0 Huntington TIF_35005_Huntington City 504,368 920,341 593,844 415,974 89,476 Huntington TIF_35007_Roanoke Town 177 270 201 93 24 Huntington TIF_35015_Markle Town 0 0 0 0 0 Huntington TIF_35016_Salamonie Township 0 0 0 0 0 Huntington TIF_35018_Union Township 0 0 0 0 0 Huntington TIF_35022_Markle Union 183 2,664 204 2,481 20 Jackson Jackson County 169,230 405,946 218,667 236,716 49,437 Jackson Brownstown Township 1,165 1,777 1,286 612 121 Jackson Carr Township 10,592 20,620 12,689 10,028 2,097 Jackson Driftwood Township 102 128 106 26 4 Jackson Grassy Fork Township 37 46 39 9 2 Jackson Hamilton Township 51 86 57 35 6 Jackson Jackson Township 3,822 11,065 5,260 7,243 1,438 Jackson Owen Township 68 94 73 26 5 Jackson Pershing Township 19 34 21 15 2 Jackson Redding Township 333 890 444 557 111 Jackson Salt Creek Township 99 119 101 20 2 Jackson Vernon Township 662 2,078 976 1,416 314 Jackson Washington Township 33 49 36 16 3 Jackson Seymour Civil City 309,683 920,541 428,970 610,858 119,287 Jackson Brownstown Civil Town 50,329 76,620 55,312 26,291 4,983 Jackson Crothersville Civil Town 3,753 19,188 6,573 15,435 2,820 Jackson Medora Civil Town 10,883 20,013 13,456 9,130 2,573 Jackson Medora Community School Corp 102,234 189,497 121,074 87,263 18,840 Jackson Seymour Community School Corp 192,384 483,889 255,289 291,505 62,905 Jackson Brownstown Central Community School Corp 57,065 82,108 61,876 25,043 4,811 Jackson Crothersville Community School Corp 14,952 47,177 22,032 32,225 7,080 Jackson Brownstown Public Library 5,334 8,062 5,847 2,728 513 Jackson Jackson County Public Library 28,865 76,378 38,573 47,513 9,708 Jackson Seymour Airport Authority 0 0 0 0 0 Jackson Jackson County Solid Waste 0 0 0 0 0 Jackson Pershing Fire Dist 47 83 52 36 5 Jackson Driftwood Township Fire Protection Dist 314 383 326 69 12 Jackson Brownstown Township Fire Protection Dist 4,709 6,959 5,150 2,250 441 Jackson Grassy Fork Township Fire Protection Dist 90 107 93 17 3 Jackson Redding Township Fire Protection Dist 367 535 406 168 39 Jackson Owen Salt Creek Fire Protection Dist 568 690 591 122 23 Jackson Hamilton Township Fire Protection Dist 200 306 220 106 20 Jackson Jackson Washington Fire Protection Dist 341 557 388 216 47 Jackson TIF_36009_Seymour City-Jackson Township 2,745 7,778 3,772 5,033 1,026 Jackson TIF_36013_Seymour City-Redding Township 0 0 0 0 0 Jasper Jasper County 1,825 3,318 2,084 1,493 259 Jasper Barkley Township 1 1 1 0 0 Jasper Carpenter Township 14 19 14 5 0 Jasper Gillam Township 2 2 2 0 0 Jasper Hanging Grove Township 0 0 0 0 0 Jasper Jordan Township 6 8 7 2 1 Jasper Kankakee Township 7 20 8 13 1 Jasper Keener Township 84 160 99 76 15 Jasper Marion Township 97 136 106 39 9 Jasper Milroy Township 0 0 0 0 0 Jasper Newton Township 18 24 19 6 1 Jasper Union Township 2 2 2 0 0 Jasper Walker Township 24 42 27 18 3 Jasper Wheatfield Township 9 12 9 3 0

Prepared by Legislative Services Agency, December 23, 2013 23 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Jasper Rensselaer Civil City 929 1,641 1,058 712 129 Jasper Demotte Civil Town 763 1,464 895 701 132 Jasper Remington Civil Town 93 155 106 62 13 Jasper Wheatfield Civil Town 34 64 38 30 4 Jasper Kankakee Valley School Corp 1,481 3,059 1,745 1,578 264 Jasper Rensselaer Central School Corp 2,456 3,377 2,645 921 189 Jasper West Central School Corp 15 17 15 2 0 Jasper Tri County School Corp 260 381 272 121 12 Jasper Remington Public Library 14 22 15 8 1 Jasper Jasper County Public Library 440 860 511 420 71 Jasper Jasper County Airport Authority 122 224 140 102 18 Jasper Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 Jasper Remington Redevelopment Comm 0 0 0 0 0 Jasper Rensselear Redevelopment Comm 0 0 0 0 0 Jasper TIF_37002_Carpenter Township 0 0 0 0 0 Jasper TIF_37003_Remington Corp (Carpenter) 0 0 0 0 0 Jasper TIF_37025_Demotte Corp (Keener) 0 0 0 0 0 Jasper TIF_37027_Rensselaer Corp (Marion) 454 568 475 115 22 Jasper TIF_37035_Rensselaer Corp. (Newton) 0 0 0 0 0 Jay Jay County 142,477 475,104 218,309 332,627 75,832 Jay Bearcreek Township 26 1,564 31 1,538 5 Jay Greene Township 20 625 24 605 4 Jay Jackson Township 8 909 10 901 2 Jay Jefferson Township 8 535 9 527 1 Jay Knox Township 8 325 8 317 0 Jay Madison Township 14 682 18 668 4 Jay Noble Township 2 691 2 689 0 Jay Penn Township 91 2,089 174 1,998 83 Jay Pike Township 37 1,128 41 1,091 4 Jay Richland Township 3,529 7,842 4,781 4,313 1,252 Jay Wabash Township 10 710 10 700 0 Jay Wayne Township 3,136 13,089 5,748 9,953 2,612 Jay Portland Civil City 175,719 735,806 333,742 560,087 158,023 Jay Dunkirk Civil City 186,428 499,711 267,820 313,283 81,392 Jay Bryant Civil Town 188 1,081 243 893 55 Jay Pennville Civil Town 1,165 8,281 2,242 7,116 1,077 Jay Redkey Civil Town 20,478 43,844 27,308 23,366 6,830 Jay Salamonia Civil Town 19 201 50 182 31 Jay Jay County School Corp 283,911 921,527 431,889 637,616 147,978 Jay Dunkirk Public Library 23,165 62,102 33,280 38,937 10,115 Jay Penn Township Public Library 44 853 84 809 40 Jay Jay County Public Library 13,075 61,564 22,548 48,489 9,473 Jay Jay County Solid Waste Dist 0 0 0 0 0 Jay TIF_38022_Greene Township 0 0 0 0 0 Jay TIF_38034_Portland City 19,006 121,812 41,520 102,807 22,514 Jefferson Jefferson County 321,063 1,162,763 439,357 841,700 118,294 Jefferson Graham Township 37 1,867 48 1,830 11 Jefferson Hanover Township 1,053 3,545 1,538 2,492 485 Jefferson Lancaster Township 73 2,458 140 2,385 67 Jefferson Madison Township 11,632 50,999 16,707 39,367 5,075 Jefferson Milton Township 83 1,290 98 1,207 15 Jefferson Monroe Township 83 1,141 85 1,058 2 Jefferson Republican Township 88 739 105 651 17 Jefferson Saluda Township 37 291 43 254 6 Jefferson Shelby Township 175 2,113 191 1,938 16 Jefferson Smyrna Township 38 489 44 451 6 Jefferson Madison Civil City 474,316 1,788,961 685,944 1,314,645 211,628 Jefferson Brooksburg Civil Town 65 394 159 329 94 Jefferson Dupont Civil Town 4 1,155 260 1,151 256 Jefferson Hanover Civil Town 7,572 22,091 11,320 14,519 3,748 Jefferson Madison Consolidated School Corp 479,541 1,745,777 654,184 1,266,236 174,643 Jefferson Southwestern Jefferson Consol School Corp 28,093 100,789 40,460 72,696 12,367 Jefferson Jefferson County Public Library 46,522 175,128 64,424 128,606 17,902 Jefferson Southeastern Indiana Solid Waste Mgt Dist 6,535 24,654 9,021 18,119 2,486

Prepared by Legislative Services Agency, December 23, 2013 24 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Jefferson Madison City Redevelopment Comm 0 0 0 0 0 Jefferson TIF_39007_Madison City 6,989 285,633 9,320 278,643 2,331 Jennings Jennings County 141,707 387,240 190,089 245,533 48,382 Jennings Bigger Township 75 649 79 574 4 Jennings Campbell Township 85 1,003 94 918 9 Jennings Center Township 5,287 13,769 7,408 8,482 2,121 Jennings Columbia Township 56 331 62 275 6 Jennings Geneva Township 453 4,111 526 3,658 73 Jennings Lovett Township 8 263 10 255 2 Jennings Marion Township 47 471 50 424 3 Jennings Montgomery Township 78 519 85 441 7 Jennings Sand Creek Township 110 1,078 122 968 12 Jennings Spencer Township 25 221 32 196 7 Jennings Vernon Township 275 1,523 323 1,248 48 Jennings North Vernon Civil City 252,911 674,620 361,340 421,709 108,429 Jennings Vernon Civil Town 1,458 2,702 1,789 1,244 331 Jennings Jennings County School Corp 283,876 751,555 377,384 467,679 93,508 Jennings Jennings County Public Library 12,399 34,304 16,691 21,905 4,292 Jennings Southeastern Indiana Solid Waste Mgt Dist 2,740 7,624 3,717 4,884 977 Jennings North Vernon Redevelopment Comm 0 0 0 0 0 Jennings TIF_40004_North Vernon City 897 204,922 48,896 204,025 47,999 Johnson Johnson County 1,242,253 1,844,511 1,377,510 602,258 135,257 Johnson Blue River Township 8,786 13,717 10,268 4,931 1,482 Johnson Clark Township 2,715 3,861 2,964 1,146 249 Johnson Franklin Township 23,628 40,569 27,825 16,941 4,197 Johnson Hensley Township 16 84 33 68 17 Johnson Needham Township 4,405 6,414 4,881 2,009 476 Johnson Nineveh Township 84 113 89 29 5 Johnson Pleasant Township 8,904 16,217 9,947 7,313 1,043 Johnson Union Township 67 135 94 68 27 Johnson White River Township 0 0 0 0 0 Johnson Franklin Civil City 2,710,241 4,158,566 3,087,342 1,448,325 377,101 Johnson Greenwood Civil City 782,394 1,256,905 854,391 474,511 71,997 Johnson Bargersville Civil Town 281,519 335,231 294,619 53,712 13,100 Johnson Edinburgh Civil Town 547,049 802,685 635,739 255,636 88,690 Johnson New Whiteland Civil Town 129,383 173,402 140,640 44,019 11,257 Johnson Princes Lakes Civil Town 974 1,217 1,042 243 68 Johnson Trafalgar Civil Town 1,579 12,411 4,136 10,832 2,557 Johnson Whiteland Civil Town 77,913 106,756 84,476 28,843 6,563 Johnson Clark-Pleasant Community School Corp 3,267,018 4,741,006 3,564,939 1,473,988 297,921 Johnson Center Grove Community School Corp 411,903 600,188 451,187 188,285 39,284 Johnson Edinburgh Community School Corp 251,832 361,634 286,342 109,802 34,510 Johnson Franklin Community School Corp 3,283,280 5,121,774 3,747,159 1,838,494 463,879 Johnson Greenwood Community School Corp 25,385 127,972 30,886 102,587 5,501 Johnson Nineveh-Hensley-Jackson United Schl Corp 7,473 20,431 10,772 12,958 3,299 Johnson Edinburgh-Wright-Hageman Public Library 24,207 35,599 28,161 11,392 3,954 Johnson Greenwood Public Library 69,478 113,726 75,545 44,248 6,067 Johnson Johnson County Public Library 256,052 381,281 285,651 125,229 29,599 Johnson White River Township Fire 11,309 36,287 16,178 24,978 4,869 Johnson Amity Fire Protection 1,559 5,460 2,366 3,901 807 Johnson Nineveh Fire Protection Dist 328 426 354 98 26 Johnson Needham Fire Protection Dist 50,857 81,093 58,076 30,236 7,219 Johnson Bargersville Fire Protection 176,887 243,899 193,098 67,012 16,211 Johnson Whiteland Fire Protection 67,187 95,678 73,808 28,491 6,621 Johnson Hensley Fire Protection 631 3,046 1,190 2,415 559 Johnson Johnson County Solid Waste 34,645 51,909 38,730 17,264 4,085 Johnson Franklin City Redevelopment Comm 0 0 0 0 0 Johnson Greenwood Redevelopment Comm 0 0 0 0 0 Johnson TIF_41009_Franklin City-Franklin Twp 221,725 317,085 255,141 95,360 33,416 Johnson TIF_41016_Trafalgar Town-Hensley Twp 557 4,397 1,578 3,840 1,021 Johnson TIF_41018_Franklin City-Needham Twp 61,575 159,935 79,655 98,361 18,081 Johnson TIF_41025_Grnwd City-Pleas Twp-Cp School 2,615 177,965 12,739 175,350 10,124 Johnson TIF_41026_Grnwd City-Pleas Twp-Grnwd Sch 0 144 0 144 0 Johnson TIF_41030_Grnwd City-Pleas Twp-Cp School 9,557 148,037 10,209 138,481 652

Prepared by Legislative Services Agency, December 23, 2013 25 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Johnson TIF_41035_Bargersville Town-Union Twp-BF 109 2,536 662 2,427 554 Johnson TIF_41039_Bargersville Town-White River 65 80 69 16 4 Knox Knox County 596,252 1,219,029 663,551 622,777 67,299 Knox Busseron Township 4 33 4 29 0 Knox Decker Township 0 0 0 0 0 Knox Harrison Township 34 65 36 31 2 Knox Johnson Township 61 136 70 75 9 Knox Palmyra Township 0 5 0 5 0 Knox Steen Township 19 411 20 392 1 Knox Vigo Township 1,507 5,663 1,692 4,156 185 Knox Vincennes Township 42,809 79,842 47,937 37,033 5,128 Knox Washington Township 834 1,851 984 1,017 150 Knox Widner Township 9 25 10 16 1 Knox Vincennes Civil City 2,099,365 3,379,969 2,348,548 1,280,604 249,183 Knox Bicknell Civil City 158,230 315,093 182,360 156,863 24,130 Knox Bruceville Civil Town 3,706 9,569 4,246 5,863 540 Knox Decker Civil Town 1,629 3,206 1,968 1,577 339 Knox Edwardsport Civil Town 339 3,770 579 3,431 240 Knox Monroe City Civil Town 2 191 2 189 0 Knox Oaktown Civil Town 11 392 11 381 0 Knox Sandborn Civil Town 90 4,336 387 4,246 297 Knox Wheatland Civil Town 0 5,331 0 5,331 0 Knox North Knox School Corp 40,528 100,805 45,654 60,277 5,126 Knox South Knox School Corp 1,870 21,300 2,079 19,430 209 Knox Vincennes Community School Corp 1,469,531 2,649,151 1,643,547 1,179,620 174,016 Knox Bicknell Public Library 3,385 12,644 3,831 9,259 446 Knox Knox County Public Library 87,114 167,841 97,137 80,727 10,023 Knox Vincennes Township Fire 32,661 149,221 43,735 116,560 11,074 Knox South Vigo Township Fire 0 0 0 0 0 Knox Vigo Central Community Fire 23 716 32 693 9 Knox Johnson Township Community Fire 339 734 391 395 52 Knox Knox County Solid Waste Mgt Dist 0 0 0 0 0 Knox Vincennes Redevelopment Comm 0 0 0 0 0 Knox TIF_42022_Vincennes City I 292,092 631,901 345,377 339,809 53,284 Knox TIF_42026_Vigo-Central Township 0 0 0 0 0 Knox TIF_42027_Vincennes City II 31,179 78,309 37,726 47,130 6,548 Kosciusko Kosciusko County 133,953 304,858 164,250 170,905 30,297 Kosciusko Clay Township 148 596 236 448 88 Kosciusko Etna Township 86 110 90 24 4 Kosciusko Franklin Township 109 238 137 129 28 Kosciusko Harrison Township 543 1,145 693 602 150 Kosciusko Jackson Township 147 266 179 119 32 Kosciusko Jefferson Township 526 692 573 166 47 Kosciusko Lake Township 490 815 558 325 68 Kosciusko Monroe Township 56 65 59 9 3 Kosciusko Plain Township 92 377 114 285 22 Kosciusko Prairie Township 36 55 39 19 3 Kosciusko Scott Township 2 3 2 1 0 Kosciusko Seward Township 49 67 50 18 1 Kosciusko Tippecanoe Township 70 89 74 19 4 Kosciusko Turkey Creek Township 2,365 4,472 2,864 2,107 499 Kosciusko Van Buren Township 31 269 36 238 5 Kosciusko Washington Township 328 1,228 471 900 143 Kosciusko Wayne Township 19,436 50,383 24,488 30,947 5,052 Kosciusko Warsaw Civil City 585,047 1,495,970 722,819 910,923 137,772 Kosciusko Nappanee Civil City 39,476 51,514 43,569 12,038 4,093 Kosciusko Burket Civil Town 0 59 2 59 2 Kosciusko Claypool Civil Town 2,184 23,335 5,011 21,151 2,827 Kosciusko Etna Green Civil Town 629 755 655 126 26 Kosciusko Leesburg Civil Town 7 43 14 36 7 Kosciusko Mentone Civil Town 14,897 37,614 20,564 22,717 5,667 Kosciusko Milford Civil Town 325 20,255 462 19,930 137 Kosciusko North Webster Civil Town 16 70 27 54 11 Kosciusko Pierceton Civil Town 3,590 32,792 6,543 29,202 2,953

Prepared by Legislative Services Agency, December 23, 2013 26 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Kosciusko Sidney Civil Town 420 970 592 550 172 Kosciusko Silver Lake Civil Town 35,736 59,930 41,392 24,194 5,656 Kosciusko Syracuse Civil Town 16,009 32,651 19,768 16,642 3,759 Kosciusko Winona Lake Civil Town 32,804 108,502 47,479 75,698 14,675 Kosciusko Wa-Nee Community School Corp 23,093 29,196 24,934 6,103 1,841 Kosciusko Wawasee Community School Corp 8,964 23,014 10,805 14,050 1,841 Kosciusko Warsaw Community School Corp 485,789 1,145,840 599,146 660,051 113,357 Kosciusko Tippecanoe Valley School Corp 17,814 35,665 22,276 17,851 4,462 Kosciusko Whitko Community School Corp 11,385 41,381 16,451 29,996 5,066 Kosciusko Triton School Corp 1,044 1,267 1,088 223 44 Kosciusko Nappanee Public Library 5,759 7,368 6,249 1,609 490 Kosciusko Milford Public Library 58 1,108 71 1,050 13 Kosciusko Pierceton Public Library 294 1,364 459 1,070 165 Kosciusko Syracuse Public Library 468 887 568 419 100 Kosciusko Warsaw Community Public Library 77,617 204,801 98,499 127,184 20,882 Kosciusko Bell Memorial Public Library 2,578 5,756 3,344 3,178 766 Kosciusko North Webster Library 69 87 73 18 4 Kosciusko Kosciusko County Solid Waste Mgt Dist 1,062 2,553 1,342 1,491 280 Kosciusko Winona Lake Redevelopment Comm 0 0 0 0 0 Kosciusko Warsaw City Redevelopment Comm 0 0 0 0 0 Kosciusko Milford Town Redevelopment Comm 0 0 0 0 0 Kosciusko Pierceton Town Redevelopment Comm 0 0 0 0 0 Kosciusko Kosciusko County Redevelopment Comm 0 0 0 0 0 Kosciusko Claypool Redevelopment Comm 0 0 0 0 0 Kosciusko TIF_43001_Clay Township 0 0 0 0 0 Kosciusko TIF_43002_Claypool Town 528 5,537 1,145 5,009 616 Kosciusko TIF_43016_Plain Township 0 0 0 0 0 Kosciusko TIF_43017_Warsaw City-Plain Township 65,426 174,031 79,363 108,605 13,937 Kosciusko TIF_43026_Syracuse Town 0 0 0 0 0 Kosciusko TIF_43027_Van Buren Township 0 0 0 0 0 Kosciusko TIF_43028_Milford Town 0 109 0 109 0 Kosciusko TIF_43030_Pierceton Town 1,093 12,585 1,811 11,492 718 Kosciusko TIF_43032_Warsaw City-Wayne Township 1,297 10,273 1,576 8,976 279 Kosciusko TIF_43033_Winona Lake Town 811 4,840 1,559 4,029 748 LaGrange LaGrange County 37,221 87,776 47,668 50,555 10,447 LaGrange Bloomfield Township 2,059 3,356 2,363 1,297 304 LaGrange Clay Township 65 94 70 29 5 LaGrange Clearspring Township 184 565 258 381 74 LaGrange Eden Township 40 313 91 273 51 LaGrange Greenfield Township 18 22 18 4 0 LaGrange Johnson Township 155 215 172 60 17 LaGrange Lima Township 97 119 102 22 5 LaGrange Milford Township 42 52 45 10 3 LaGrange Newbury Township 54 133 69 79 15 LaGrange Springfield Township 7 11 8 4 1 LaGrange Van Buren Township 12 17 13 5 1 LaGrange LaGrange Civil Town 66,474 111,770 76,701 45,296 10,227 LaGrange Shipshewana Civil Town 21,429 58,078 27,825 36,649 6,396 LaGrange Topeka Civil Town 37,705 286,992 72,132 249,287 34,427 LaGrange Wolcottville Civil Town 8,551 14,956 10,179 6,405 1,628 LaGrange Prairie Heights Community School Corp 960 1,192 1,019 232 59 LaGrange Westview School Corp 35,246 123,398 52,555 88,152 17,309 LaGrange Lakeland School Corp 39,536 60,466 44,621 20,930 5,085 LaGrange LaGrange County Public Library 5,636 13,437 7,240 7,801 1,604 LaGrange Northeast Indiana Solid Waste Mgt Dist 1,303 3,117 1,677 1,814 374 LaGrange LaGrange Town Redevelopment Comm 0 0 0 0 0 LaGrange Shipshewana Redevelopment Comm 0 0 0 0 0 LaGrange LaGrange County Redevelopment Comm 0 0 0 0 0 LaGrange Topeka Redevelopment Comm 0 0 0 0 0 LaGrange TIF_44001_Bloomfield Township 0 0 0 0 0 LaGrange TIF_44002_Lagrange Town 305 513 354 208 49 LaGrange TIF_44004_Clay Township-East 0 0 0 0 0 LaGrange TIF_44007_Eden Township 0 0 0 0 0 LaGrange TIF_44008_Topeka Town-Eden Township 33,877 385,260 71,301 351,383 37,424

Prepared by Legislative Services Agency, December 23, 2013 27 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination LaGrange TIF_44012_Lima Township 0 0 0 0 0 LaGrange TIF_44013_Milford Township 0 0 0 0 0 LaGrange TIF_44014_Newbury Township 0 0 0 0 0 LaGrange TIF_44015_Shipshewana Town 4,271 9,148 5,272 4,877 1,002 LaGrange TIF_44019_Twp Topeka-Eden Farm 0 0 0 0 0 Lake Lake County 3,347,537 4,320,464 3,549,769 972,927 202,232 Lake Calumet Township 4,708,856 6,187,995 4,901,887 1,479,139 193,031 Lake Cedar Creek Township 4,084 11,227 5,640 7,143 1,556 Lake Center Township 380 654 436 274 56 Lake Eagle Creek Township 0 3 0 3 0 Lake Hanover Township 168 427 206 259 38 Lake Hobart Township 68,879 99,532 76,103 30,653 7,224 Lake North Township 799,423 1,312,945 879,218 513,522 79,795 Lake Ross Township 558 5,368 1,303 4,810 745 Lake St. John Township 33 304 61 271 28 Lake West Creek Township 1,790 5,014 2,520 3,224 730 Lake Winfield Township 114 215 133 101 19 Lake Gary Civil City 32,340,706 42,815,159 33,619,949 10,474,453 1,279,243 Lake Hammond Civil City 8,622,706 14,515,878 9,678,625 5,893,172 1,055,919 Lake East Chicago Civil City 13,101,521 27,281,159 14,505,296 14,179,638 1,403,775 Lake Hobart Civil City 433,022 910,638 526,151 477,616 93,129 Lake Crown Point Civil City 12,090 34,059 15,378 21,969 3,288 Lake Whiting Civil City 230,816 4,576,652 247,452 4,345,836 16,636 Lake Lake Station Civil City 1,703,374 2,068,322 1,816,122 364,948 112,748 Lake Cedar Lake Civil Town 3,394 7,692 4,044 4,298 650 Lake Griffith Civil Town 370,997 804,974 429,146 433,977 58,149 Lake Highland Civil Town 10,548 50,163 16,185 39,615 5,637 Lake Munster Civil Town 273,003 819,635 345,531 546,632 72,528 Lake Merrillville Civil Town 633 5,413 1,510 4,780 877 Lake Dyer Civil Town 645 8,843 1,200 8,198 555 Lake Lowell Civil Town 60,014 174,114 85,443 114,100 25,429 Lake New Chicago Civil Town 19,986 33,537 23,531 13,551 3,545 Lake St. John Civil Town 178 594 222 416 44 Lake Schererville Civil Town 502 1,619 724 1,117 222 Lake Schneider Civil Town 14,130 22,544 16,340 8,414 2,210 Lake Winfield Civil Town 1,023 1,302 1,072 279 49 Lake Hanover Community School Corp 2,449 6,230 2,998 3,781 549 Lake River Forest Community School Corp 209,712 264,168 222,852 54,456 13,140 Lake Merrillville School Corp 5,991 54,928 13,861 48,937 7,870 Lake Lake Central School Corp 1,047 9,010 1,698 7,963 651 Lake Tri Creek School Corp 58,701 160,038 81,262 101,337 22,561 Lake Lake Ridge School Corp 570,395 943,755 600,988 373,360 30,593 Lake Crown Point Community School Corp 6,378 11,930 7,477 5,552 1,099 Lake East Chicago City School Corp 3,808,635 6,057,178 4,107,152 2,248,543 298,517 Lake Lake Station School Corp 515,206 612,583 545,942 97,377 30,736 Lake Gary Community School Corp 13,214,765 15,287,160 13,523,720 2,072,395 308,955 Lake Griffith Public School Corp 192,214 394,757 219,882 202,543 27,668 Lake Hammond City School Corp 3,255,555 5,095,664 3,606,547 1,840,109 350,992 Lake Highland Town School Corp 5,531 25,614 8,424 20,083 2,893 Lake School City Of Hobart School Corp 269,326 496,174 317,367 226,848 48,041 Lake Munster Community School Corp 183,942 539,788 231,528 355,846 47,586 Lake Whiting City School Corp 75,253 904,470 79,839 829,217 4,586 Lake East Chicago Public Library 1,882,168 3,918,507 2,083,678 2,036,339 201,510 Lake Gary Public Library 3,445,075 4,560,816 3,580,703 1,115,741 135,628 Lake Hammond Public Library 819,535 1,380,733 919,869 561,198 100,334 Lake Lowell Public Library 6,923 19,221 9,642 12,298 2,719 Lake Whiting Public Library 37,618 745,824 40,323 708,206 2,705 Lake Lake County Public Library 205,198 377,736 231,625 172,538 26,427 Lake Crown Point Community Public Library 1,977 3,787 2,332 1,810 355 Lake East Chicago Sanitary 3,652,560 7,605,315 4,043,752 3,952,755 391,192 Lake Gary Sanitary 0 0 0 0 0 Lake Hammond Sanitary 528,026 909,731 595,379 381,705 67,353 Lake Highland Sanitary 564 2,695 867 2,131 303 Lake Whiting Sanitary 65,860 1,305,851 70,602 1,239,991 4,742

Prepared by Legislative Services Agency, December 23, 2013 28 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Lake Gary Airport 868,142 1,102,465 898,082 234,323 29,940 Lake Gary Redevelopment 136,741 181,868 142,637 45,127 5,896 Lake Hammond Redevelopment 97,284 164,472 109,631 67,188 12,347 Lake Gary Public Transportation 1,441,605 1,909,625 1,498,212 468,020 56,607 Lake Highland Water Dist 574 2,735 880 2,161 306 Lake Winfield Waterworks 0 0 0 0 0 Lake St. John Sanitary 11 37 13 26 2 Lake Lake Ridge Fire Protection 22,601 82,247 27,430 59,646 4,829 Lake St. John Water Dist 9 30 11 21 2 Lake Town Of Dyer Sanitary Dist 42 577 78 535 36 Lake Lake County Solid Waste Mgt Dist 536,609 698,779 569,777 162,170 33,168 Lake Gary Storm Water Management 0 0 0 0 0 Lake Lake Station Sanitary District 0 0 0 0 0 Lake Dyer Water Works 37 506 68 469 31 Lake Cedar Lake Town Redevelopment Comm 0 0 0 0 0 Lake Hammond Redevelopment Comm 0 0 0 0 0 Lake Hobart Redevelopment Comm 0 0 0 0 0 Lake Dyer Redevelopment Comm 0 0 0 0 0 Lake Merrillville Redevelopment Comm 0 0 0 0 0 Lake Lake County Redevelopment Comm 0 0 0 0 0 Lake Schererville Redevelopment Comm 0 0 0 0 0 Lake Whiting Redevelopment Comm 0 0 0 0 0 Lake Town Of St John Redevelopment Comm 0 0 0 0 0 Lake Crown Point Redevelopment Comm 0 0 0 0 0 Lake Gary Redevelopment Comm 0 0 0 0 0 Lake TIF_45003_Gary Corp Cal Twp Lake Ridge Sch 801,635 1,434,854 858,282 633,218 56,647 Lake TIF_45004_Gary Corp Cal Twp Gary Sch 8,478,006 15,962,960 9,130,784 7,484,954 652,778 Lake TIF_45006_Griffith Corp Calumet Twp 33 61 37 29 4 Lake TIF_45008_Lowell Corp Cedar Creek Twp 0 0 0 0 0 Lake TIF_45014_Cedar Lake Corp Hanover Twp 0 6 0 6 0 Lake TIF_45015_Saint John Corp Hanover Twp 0 0 0 0 0 Lake TIF_45018_Hobart Corp Hobart Twp Hobart Sch 31,327 52,646 35,886 21,318 4,559 Lake TIF_45023_Hammond Corp (North) 708,965 1,765,740 877,870 1,056,775 168,905 Lake TIF_45024_East Chicago Corp (North) 1,511,848 5,794,624 1,581,800 4,282,776 69,952 Lake TIF_45025_Whiting Corp (North) 3,314 1,045,032 3,512 1,041,718 198 Lake TIF_45026_Highland Corp (North) 0 0 0 0 0 Lake TIF_45027_Munster Corp (North) 0 141 0 141 0 Lake TIF_45029_Crown Point Corp Ross Twp 0 0 0 0 0 Lake TIF_45030_Merrillville Corp Ross Twp 0 0 0 0 0 Lake TIF_45034_Dyer Corp (Saint John) 0 0 0 0 0 Lake TIF_45035_Saint John Corp Saint John Twp 0 0 0 0 0 Lake TIF_45036_Schererville Corp (Saint John) 0 0 0 0 0 Lake TIF_45038_Lowell Corp West Creek Twp 0 0 0 0 0 Lake TIF_45042_Crown Point Corp Center Twp 0 0 0 0 0 Lake TIF_45043_Cedar Lake Corp Center Twp 0 0 0 0 0 Lake TIF_45046_Hobart Corp Ross Twp 124 1,898 468 1,774 344 LaPorte LaPorte County 1,131,166 2,490,344 1,423,215 1,359,178 292,049 LaPorte Cass Township 53 74 59 21 6 LaPorte Center Township 18,948 37,936 22,615 18,988 3,667 LaPorte Clinton Township 264 1,968 344 1,704 80 LaPorte Coolspring Township 1,479 4,285 2,089 2,806 610 LaPorte Dewey Township 1,028 1,474 1,125 446 97 LaPorte Galena Township 0 11 3 11 3 LaPorte Hanna Township 93 3,851 143 3,758 50 LaPorte Hudson Township 27 70 37 43 10 LaPorte Johnson Township 0 0 0 0 0 LaPorte Kankakee Township 137 440 260 303 123 LaPorte Lincoln Township 77 392 94 315 17 LaPorte Michigan Township 5,467 14,370 7,501 8,903 2,034 LaPorte New Durham Township 33 361 41 328 8 LaPorte Noble Township 16 2,510 45 2,494 29 LaPorte Pleasant Township 2,106 5,889 2,385 3,783 279 LaPorte Prairie Township 0 0 0 0 0 LaPorte Scipio Township 3,368 5,884 3,806 2,516 438

Prepared by Legislative Services Agency, December 23, 2013 29 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination LaPorte Springfield Township 56 91 65 35 9 LaPorte Union Township 1,649 3,011 1,831 1,362 182 LaPorte Washington Township 19 153 33 134 14 LaPorte Wills Township 0 0 0 0 0 LaPorte Michigan City Civil City 1,026,743 2,929,618 1,434,319 1,902,875 407,576 LaPorte Laporte Civil City 1,556,109 3,178,751 1,874,678 1,622,642 318,569 LaPorte Kingsbury Civil Town 245 1,797 533 1,552 288 LaPorte Kingsford Heights Civil Town 34,855 46,901 38,007 12,046 3,152 LaPorte Lacrosse Civil Town 23,540 33,634 26,150 10,094 2,610 LaPorte Long Beach Civil Town 0 0 0 0 0 LaPorte Michiana Shores Civil Town 0 31 7 31 7 LaPorte Pottawattamie Park Civil Town 97 169 114 72 17 LaPorte Trail Creek Civil Town 727 1,453 931 726 204 LaPorte Wanatah Civil Town 6,516 11,775 7,737 5,259 1,221 LaPorte Westville Civil Town 16 9,546 37 9,530 21 LaPorte Cass Township School Corp 0 0 0 0 0 LaPorte Dewey Township School Corp 0 0 0 0 0 LaPorte New Prairie United School Corp 0 0 0 0 0 LaPorte New Durham Township School Corp 245 9,653 314 9,408 69 LaPorte Prairie Township School Corp 0 0 0 0 0 LaPorte Dewey Prairie Consolidated School Corp 0 0 0 0 0 LaPorte Tri-Township Consolidated School Corp 5,569 7,615 6,044 2,046 475 LaPorte Michigan City Area School Corp 0 0 0 0 0 LaPorte South Central Community School Corp 12,275 98,449 15,733 86,174 3,458 LaPorte Laporte Community School Corp 1,115,268 2,053,017 1,318,961 937,749 203,693 LaPorte John Glenn School Corp 0 0 0 0 0 LaPorte Michigan City Public Library 107,881 289,078 148,573 181,197 40,692 LaPorte Wanatah Public Library 73 95 78 22 5 LaPorte Westville Public Library 15 589 19 574 4 LaPorte Laporte County Public Library 154,074 298,205 183,170 144,131 29,096 LaPorte Lacrosse Public Library 2,503 3,603 2,741 1,100 238 LaPorte Michigan City Sanitary 141,836 404,545 198,124 262,709 56,288 LaPorte LaPorte Municipal Airport Authority 96,280 187,517 114,933 91,237 18,653 LaPorte LaPorte County Solid Waste Mgt Dist 0 0 0 0 0 LaPorte Laporte City Redevelopment Comm 0 0 0 0 0 LaPorte Michigan City Redevelopment Comm 0 0 0 0 0 LaPorte TIF_46009_Michigan City Corp - Coolspring Twp 1,446 4,504 2,118 3,057 672 LaPorte TIF_46022_Michigan City Corp - Michigan Twp 63,945 200,004 93,711 136,059 29,766 LaPorte TIF_46043_Laporte Corp - Center Twp 69,890 397,441 129,857 327,550 59,967 LaPorte TIF_46046_Coolspring Township 1 0 0 0 0 0 LaPorte TIF_46053_Laporte Corp - Kankakee Twp 1 1,104 5,478 1,834 4,374 730 LaPorte TIF_46054_Laporte Corp - Kankakee Twp 2 3,501 29,642 8,289 26,141 4,788 LaPorte TIF_46066_Washington Township 0 0 0 0 0 LaPorte TIF_46073_Coolspring Township 1 MC Sanitary 0 0 0 0 0 Lawrence Lawrence County 477,079 863,151 533,244 386,072 56,165 Lawrence Bono Township 37 529 42 492 5 Lawrence Guthrie Township 86 142 95 56 9 Lawrence Indian Creek Township 154 285 166 131 12 Lawrence Marion Township 4,172 10,623 4,885 6,451 713 Lawrence Marshall Township 220 641 261 421 41 Lawrence Perry Township 74 269 91 195 17 Lawrence Pleasant Run Township 146 271 153 125 7 Lawrence Shawswick Township 21,252 39,530 23,700 18,278 2,448 Lawrence Spice Valley Township 66 871 76 805 10 Lawrence Bedford Civil City 1,224,918 2,252,168 1,366,777 1,027,250 141,859 Lawrence Mitchell Civil City 197,796 322,108 226,716 124,312 28,920 Lawrence Oolitic Civil Town 6,645 12,311 7,729 5,666 1,084 Lawrence North Lawrence Community School Corp 865,401 1,466,433 956,233 601,032 90,832 Lawrence Mitchell Community School Corp 171,287 378,326 197,282 207,039 25,995 Lawrence Bedford Public Library 102,456 180,094 114,026 77,638 11,570 Lawrence Mitchell Community Public Library 16,604 38,761 19,361 22,157 2,757 Lawrence Lawrence County Solid Waste Mgt Dist 71,441 132,101 80,118 60,660 8,677 Lawrence Lawrence County Redevelopment Comm 0 0 0 0 0 Lawrence TIF_47003_Indian Creek Township 0 0 0 0 0

Prepared by Legislative Services Agency, December 23, 2013 30 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Lawrence TIF_47004_Marion Township 0 0 0 0 0 Lawrence TIF_47005_Mitchell City 8,469 28,977 12,675 20,508 4,206 Lawrence TIF_47006_Marshall Township 0 0 0 0 0 Lawrence TIF_47010_Bedford City 69,574 233,674 92,034 164,099 22,460 Madison Madison County 5,237,836 6,707,829 5,560,893 1,469,993 323,057 Madison Adams Township 8,982 12,867 9,738 3,885 756 Madison Anderson Township 179,907 218,689 189,687 38,782 9,780 Madison Boone Township 0 0 0 0 0 Madison Duck Creek Township 2,394 4,108 2,811 1,714 417 Madison Fall Creek Township 66,925 98,104 74,189 31,179 7,264 Madison Green Township 14,404 20,334 15,710 5,930 1,306 Madison Jackson Township 6,124 9,642 6,801 3,518 677 Madison Lafayette Township 13,957 18,974 15,018 5,017 1,061 Madison Monroe Township 4,636 6,638 4,947 2,002 311 Madison Pipe Creek Township 85,484 124,648 93,706 39,164 8,222 Madison Richland Township 14,863 24,117 16,709 9,254 1,846 Madison Stony Creek Township 6,498 10,240 7,184 3,742 686 Madison Union Township 100,980 157,496 114,633 56,516 13,653 Madison Van Buren Township 3,067 6,604 3,504 3,537 437 Madison Anderson Civil City 10,751,754 13,028,935 11,301,485 2,277,181 549,731 Madison Elwood Civil City 1,761,651 2,303,814 1,909,869 542,163 148,218 Madison Alexandria Civil City 625,792 824,299 678,464 198,507 52,672 Madison Chesterfield Civil Town 104,462 137,844 112,560 33,382 8,098 Madison Country Club Heights Civil Town 6,159 9,058 6,757 2,899 598 Madison Edgewood Civil Town 26,305 40,296 29,359 13,991 3,054 Madison Frankton Civil Town 38,974 49,792 41,689 10,818 2,715 Madison Ingalls Civil Town 95,072 107,671 98,133 12,599 3,061 Madison Lapel Civil Town 90,301 122,799 96,925 32,498 6,624 Madison Markleville Civil Town 53,127 78,689 58,543 25,562 5,416 Madison Orestes Civil Town 0 0 0 0 0 Madison Pendleton Civil Town 353,118 482,612 382,850 129,494 29,732 Madison River Forest Civil Town 803 1,236 911 433 108 Madison Summitville Civil Town 15,929 39,592 18,556 23,663 2,627 Madison Woodlawn Heights Civil Town 2,181 2,787 2,323 606 142 Madison Madison-Grant United School Corp 12,160 23,568 13,620 11,408 1,460 Madison Frankton-Lapel Community School Corp 1,683,036 2,488,787 1,838,913 805,751 155,877 Madison South Madison Community School Corp 2,374,152 3,204,491 2,564,552 830,339 190,400 Madison Alexandria Community School Corp 180,094 234,762 190,164 54,668 10,070 Madison Anderson Community School Corp 7,390,811 8,710,074 7,722,863 1,319,263 332,052 Madison Elwood Community School Corp 1,375,477 1,748,556 1,474,843 373,079 99,366 Madison Alexandria-Monroe Public Library 42,608 60,776 45,459 18,168 2,851 Madison Anderson-And., Stoney Creek Union Twp Lib 1,429,400 1,767,438 1,509,015 338,038 79,615 Madison Pendleton Community Public Library 229,330 312,130 248,707 82,800 19,377 Madison North Madison County Library System 169,352 228,394 181,843 59,042 12,491 Madison Independence Fire 5,827 7,443 6,206 1,616 379 Madison East Central Indiana Solid Waste Mgt Dist 67,369 87,259 71,983 19,890 4,614 Madison City Of Anderson Redevelopment 0 0 0 0 0 Madison Pendleton Town Redevelopment Comm 0 0 0 0 0 Madison TIF_48003_Anderson City - Anderson Twp 2,558,488 3,605,089 2,783,215 1,046,600 224,727 Madison TIF_48013_Pendleton Town 65,385 135,120 80,379 69,735 14,994 Madison TIF_48022_Alexandria City 6,762 11,173 7,790 4,412 1,028 Madison TIF_48027_Elwood City-Pipe Cr.Twp. 120,721 205,274 143,074 84,553 22,353 Madison TIF_48039_Anderson-Fall Creek 329,062 463,334 354,335 134,272 25,273 Marion Marion County 21,112,674 34,354,036 24,145,572 13,241,362 3,032,898 Marion Center Township 524,665 1,059,484 646,834 534,819 122,169 Marion Decatur Township 2,010,832 3,951,827 2,254,293 1,940,995 243,461 Marion Franklin Township 255,896 297,231 265,716 41,335 9,820 Marion Lawrence Township 63,363 94,974 70,372 31,611 7,009 Marion Perry Township 38,252 61,557 43,199 23,305 4,947 Marion Pike Township 711,493 1,569,261 871,069 857,768 159,576 Marion Warren Township 23,903 42,479 28,304 18,576 4,401 Marion Washington Township 52,345 92,734 61,354 40,389 9,009 Marion Wayne Township 6,798,882 10,397,368 7,640,028 3,598,486 841,146 Marion Lawrence Civil City 1,475,329 2,158,435 1,619,600 683,106 144,271

Prepared by Legislative Services Agency, December 23, 2013 31 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Marion Beech Grove Civil City 2,586,184 3,230,255 2,770,139 644,071 183,955 Marion Southport Civil City 25,482 46,018 29,452 20,536 3,970 Marion Speedway City Civil Town 270,933 796,691 348,524 525,758 77,591 Marion Clermont Civil Town 99,783 156,544 111,913 56,761 12,130 Marion Cumberland Civil Town 353,086 446,446 377,684 93,360 24,598 Marion Homecroft Civil Town 9,425 16,695 11,022 7,270 1,597 Marion Meridian Hills Civil Town 24,058 41,822 28,312 17,764 4,254 Marion Rocky Ripple Civil Town 823 2,440 1,165 1,617 342 Marion Warren Park Civil Town 1,168 1,738 1,309 570 141 Marion Williams Creek Civil Town 0 0 0 0 0 Marion Wynnedale Civil Town 499 1,425 675 926 176 Marion Spring Hill Civil Town 0 0 0 0 0 Marion M.S.D. Decatur Township School Corp 6,328,270 11,673,367 7,040,282 5,345,097 712,012 Marion Franklin Township Community School Corp 17,725,987 20,354,617 18,369,186 2,628,630 643,199 Marion M.S.D. Lawrence Township School Corp 5,972,545 8,754,497 6,573,574 2,781,952 601,029 Marion M.S.D. Perry Township School Corp 3,471,443 5,667,615 3,954,005 2,196,172 482,562 Marion M.S.D. Pike Township School Corp 1,296,574 2,638,523 1,561,032 1,341,949 264,458 Marion M.S.D. Warren Township School Corp 5,331,805 9,003,620 6,254,635 3,671,815 922,830 Marion M.S.D. Washington Township School Corp 719,319 2,323,014 1,054,262 1,603,695 334,943 Marion M.S.D. Wayne Township School Corp 11,778,849 17,052,244 13,056,553 5,273,395 1,277,704 Marion Beech Grove City School Corp 2,875,091 3,463,564 3,047,067 588,473 171,976 Marion Indianapolis Public School Corp 22,074,727 37,230,094 25,844,427 15,155,367 3,769,700 Marion Speedway City School Corp 91,587 208,797 111,078 117,210 19,491 Marion Beech Grove Public Library 519,732 650,494 557,003 130,762 37,271 Marion Speedway City Public Library 40,735 117,721 52,167 76,986 11,432 Marion Indianapolis-Marion County Public Library 6,683,309 10,941,217 7,658,262 4,257,908 974,953 Marion Indianapolis Sanitation (Liquid) 0 0 0 0 0 Marion Indianapolis Sanitation (Solid) 4,343,900 7,158,944 4,992,789 2,815,044 648,889 Marion Indianapolis Police Special Service 6,988,205 12,581,623 8,318,538 5,593,418 1,330,333 Marion Indianapolis Fire Special Service 11,480,450 19,007,483 13,257,774 7,527,033 1,777,324 Marion Indianapolis Public Transportation 5,279,746 8,506,809 6,034,336 3,227,063 754,590 Marion Marion County Health And Hospital 10,615,570 17,351,746 12,155,184 6,736,176 1,539,614 Marion Marion County Airport 0 0 0 0 0 Marion Speedway Public Transportation 12,701 37,620 16,378 24,919 3,677 Marion Indianapolis Consolidated City 3,747,579 5,740,267 4,232,108 1,992,688 484,529 Marion Indianapolis Consolidated County 8,282,318 13,536,217 9,490,021 5,253,899 1,207,703 Marion Capital Improvement Bd of Marion County 0 0 0 0 0 Marion Lawrence City Redevelopment Comm 0 0 0 0 0 Marion Redevelopment Comm Of Indianapolis 0 0 0 0 0 Marion TIF_49101_Indpls City - Center Twp 8,438,511 21,471,407 11,291,560 13,032,896 2,853,048 Marion TIF_49102_Beech Grove City - Center Twp 5,803 8,876 6,574 3,073 771 Marion TIF_49200_Decatur Township - Sanitation 1,823,151 5,842,768 2,153,214 4,019,617 330,062 Marion TIF_49201_Indpls City - Decatur Twp 0 0 0 0 0 Marion TIF_49302_Beech Grove City-Franklin Twp 46,211 38,544 46,166 -7,666 -44 Marion TIF_49400_Lawrence Twp-Sanitation 0 0 0 0 0 Marion TIF_49407_Lawrence City 507,416 755,030 554,553 247,614 47,138 Marion TIF_49502_Beech Grove - Perry Twp 363,186 556,615 412,006 193,429 48,820 Marion TIF_49600_Pike Twp-Outside Sanitation 119 258 146 139 27 Marion TIF_49700_Warren Twp-San 0 0 0 0 0 Marion TIF_49701_Indpls-Warren Twp 46,561 99,764 70,263 53,203 23,702 Marion TIF_49702_Beech Grove - Warren Twp 19,498 29,907 22,126 10,408 2,627 Marion TIF_49800_Washington Twp-San 0 0 0 0 0 Marion TIF_49801_Indpls-Washington Twp 16,336 149,741 35,628 133,405 19,292 Marion TIF_49874_Indpls-Wash Twp-Police & Fire 0 0 0 0 0 Marion TIF_49900_Wayne Twp - San 2,267,246 4,595,901 2,743,140 2,328,655 475,894 Marion TIF_49901_Indpls - Wayne Twp 13,571 62,157 23,963 48,585 10,392 Marion TIF_49914_Speedway - Wayne Twp 22,542 63,907 27,678 41,365 5,136 Marion TIF_49930_Wayne Twp - Ben Davis Conserv 43,377 86,645 52,215 43,268 8,839 Marion TIF_49970_Indpls - Wayne Twp - Police - 0 0 0 0 0 Marshall Marshall County 157,392 423,206 215,958 265,814 58,566 Marshall Bourbon Township 1,269 2,519 1,625 1,250 356 Marshall Center Township 159 490 220 331 61 Marshall German Township 2,258 9,198 3,256 6,940 998 Marshall Green Township 84 243 110 159 26

Prepared by Legislative Services Agency, December 23, 2013 32 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Marshall North Township 326 477 364 151 38 Marshall Polk Township 122 174 137 52 15 Marshall Tippecanoe Township 14 16 14 2 0 Marshall Union Township 185 311 211 126 26 Marshall Walnut Township 949 1,842 1,146 893 197 Marshall West Township 258 697 332 439 74 Marshall Plymouth Civil City 495,826 1,493,457 716,017 997,631 220,191 Marshall Argos Civil Town 66,610 174,609 84,983 107,999 18,373 Marshall Bourbon Civil Town 78,831 184,408 107,719 105,577 28,888 Marshall Bremen Civil Town 103,338 546,252 157,007 442,914 53,669 Marshall Culver Civil Town 2,492 6,636 3,324 4,144 832 Marshall Lapaz Civil Town 45 953 51 908 6 Marshall Culver Community School Corp 2,777 5,782 3,392 3,005 615 Marshall Argos Community School Corp 40,686 87,349 50,413 46,663 9,727 Marshall Bremen Public School Corp 58,710 221,025 82,710 162,315 24,000 Marshall Plymouth Community School 287,143 756,305 400,693 469,162 113,550 Marshall Triton School Corp 37,000 71,854 47,815 34,854 10,815 Marshall John Glenn School Corp 842 1,158 937 316 95 Marshall Union-North United School Corp 2,755 4,947 3,069 2,192 314 Marshall Argos Public Library 3,736 8,357 4,672 4,621 936 Marshall Bourbon Public Library 3,975 8,201 5,209 4,226 1,234 Marshall Bremen Public Library 8,274 34,057 11,939 25,783 3,665 Marshall Culver Public Library 503 1,051 615 548 112 Marshall Plymouth Public Library 43,449 120,256 61,447 76,807 17,998 Marshall Marshall County Solid Waste Mgt Dist 5,731 15,769 7,910 10,038 2,179 Marshall Plymouth City Redevelopment Comm 0 0 0 0 0 Marshall Bremen Town Redevelopment Comm 0 0 0 0 0 Marshall TIF_50006_Bremen (German) 4,604 91,819 6,573 87,216 1,970 Marshall TIF_50008_Argos-Green 788 6,599 1,716 5,812 928 Marshall TIF_50013_Union Township 0 0 0 0 0 Marshall TIF_50014_Culver (Union) 0 0 0 0 0 Marshall TIF_50019_Plymouth (Center) 6,185 103,107 22,321 96,923 16,136 Marshall TIF_50020_Ply-West 6 78,339 14,651 78,334 14,646 Martin Martin County 19,380 40,281 24,826 20,901 5,446 Martin Center Township 320 493 377 173 57 Martin Halbert Township 451 1,163 678 712 227 Martin Lost River Township 7 9 7 2 0 Martin Mitcheltree Township 8 14 9 6 1 Martin Perry Township 720 1,663 923 943 203 Martin Rutherford Township 0 1 0 1 0 Martin Loogootee Civil City 16,025 35,067 20,264 19,042 4,239 Martin Crane Civil Town 0 0 0 0 0 Martin Shoals Civil Town 26,189 47,716 33,691 21,527 7,502 Martin Shoals Community School Corp 19,785 36,457 25,389 16,672 5,604 Martin Loogootee Community School Corp 17,540 37,831 22,071 20,291 4,531 Martin Loogootee Public Library 573 1,312 732 739 159 Martin Shoals Public Library 3,383 6,165 4,353 2,782 970 Martin Martin County Solid Waste Mgt Dist 0 0 0 0 0 Martin TIF_51009_Crane Town 0 0 0 0 0 Miami Miami County 317,778 408,526 338,355 90,748 20,577 Miami Allen Township 0 1 0 1 0 Miami Butler Township 5 8 6 3 1 Miami Clay Township 29 39 30 10 1 Miami Deer Creek Township 13 21 15 8 2 Miami Erie Township 18 27 19 9 1 Miami Harrison Township 0 0 0 0 0 Miami Jackson Township 279 447 320 168 41 Miami Jefferson Township 110 155 119 45 9 Miami Perry Township 0 0 0 0 0 Miami Peru Township 23,179 31,512 24,961 8,333 1,782 Miami Pipe Creek Township 199 308 221 109 22 Miami Richland Township 14 20 16 6 2 Miami Union Townshp 1 3 1 2 0 Miami Washington Township 1,646 2,358 1,755 712 109

Prepared by Legislative Services Agency, December 23, 2013 33 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Miami Peru Civil City 1,287,214 1,724,036 1,379,242 436,822 92,028 Miami Amboy Civil Town 30 50 35 20 5 Miami Bunker Hill Civil Town 16,322 25,098 17,780 8,776 1,458 Miami Converse Civil Town 21,477 37,237 24,565 15,760 3,088 Miami Denver Civil Town 110 142 117 32 7 Miami Macy Civil Town 6 23 9 17 3 Miami Maconaquah School Corp 14,305 20,271 15,532 5,966 1,227 Miami North Miami Consolidated School Corp 1,827 2,503 1,963 676 136 Miami Oak Hill United School Corp 12,950 20,279 14,760 7,329 1,810 Miami Peru Community School Corp 517,940 669,523 551,717 151,583 33,777 Miami Converse Public Library 1,366 2,201 1,570 835 204 Miami Peru Public Library 87,694 117,405 93,935 29,711 6,241 Miami Miami County Solid Waste Mgt Dist 0 0 0 0 0 Miami Converse Town Redevelopment Comm 0 0 0 0 0 Miami Miami County Redevelopment (Grissom) 0 0 0 0 0 Miami TIF_52011_Converse Town 21,033 45,796 24,957 24,763 3,924 Miami TIF_52015_Peru Township 25 45 29 20 4 Miami TIF_52016_Peru City-Peru Township 3,444 5,446 3,804 2,003 361 Miami TIF_52017_Pipe Creek Township 0 0 0 0 0 Monroe Monroe County 114,047 373,358 134,883 259,311 20,836 Monroe Bean Blossom Township 548 673 573 125 25 Monroe Benton Township 243 288 253 45 10 Monroe Bloomington Township 3,631 9,384 3,877 5,753 246 Monroe Clear Creek Township 247 312 260 65 13 Monroe Indian Creek Township 159 190 163 31 4 Monroe Perry Township 4,651 14,975 5,600 10,324 949 Monroe Polk Township 156 188 160 32 4 Monroe Richland Township 1,895 4,543 2,271 2,648 376 Monroe Salt Creek Township 125 142 128 17 3 Monroe Van Buren Township 4,520 7,343 4,822 2,823 302 Monroe Washington Township 59 89 63 30 4 Monroe Bloomington Civil City 176,369 715,442 214,173 539,073 37,804 Monroe Ellettsville Civil Town 45,225 106,994 53,829 61,769 8,604 Monroe Stinesville Civil Town 64 122 67 58 3 Monroe Richland-Bean Blossom Comm School Corp 66,260 158,898 79,387 92,638 13,127 Monroe Monroe County Community School Corp 141,838 491,048 166,925 349,210 25,087 Monroe Monroe County Public Library 30,636 101,484 36,279 70,848 5,643 Monroe Bloomington Transportation 7,093 28,899 8,627 21,806 1,534 Monroe Perry-Clear Creek Fire Protection 2,806 3,323 2,901 517 95 Monroe Monroe County Solid Waste Mgt Dist 9,335 30,975 11,078 21,640 1,743 Monroe Bloomington City Redevelopment 0 0 0 0 0 Monroe Monroe County Redevelopment Comm 0 0 0 0 0 Monroe TIF_53004_Bloomington Township 0 0 0 0 0 Monroe TIF_53005_Bloomington City-Bloomington Twp 0 14,985 17 14,985 17 Monroe TIF_53008_Perry Township 0 0 0 0 0 Monroe TIF_53009_Bloomington City-Perry Twp 0 10,061 17 10,061 17 Monroe TIF_53011_Richland Township 0 0 0 0 0 Monroe TIF_53012_Bloomington City-Richland Twp. 0 0 0 0 0 Montgomery Montgomery County 297,674 635,369 363,087 337,695 65,413 Montgomery Brown Township 90 209 119 119 29 Montgomery Clark Township 415 780 505 365 90 Montgomery Coal Creek Township 202 384 239 182 37 Montgomery Franklin Township 50 187 67 137 17 Montgomery Madison Township 114 1,082 223 968 109 Montgomery Ripley Township 92 231 128 139 36 Montgomery Scott Township 30 61 38 31 8 Montgomery Sugar Creek Township 6 10 8 4 2 Montgomery Union Township 16,313 38,646 20,567 22,333 4,254 Montgomery Walnut Township 38 115 58 77 20 Montgomery Wayne Township 108 456 180 348 72 Montgomery Crawfordsville Civil City 937,556 2,026,639 1,139,663 1,089,083 202,107 Montgomery Alamo Civil Town 1 605 163 604 162 Montgomery Darlington Civil Town 371 5,060 818 4,689 447 Montgomery Ladoga Civil Town 13,007 23,786 16,008 10,779 3,001

Prepared by Legislative Services Agency, December 23, 2013 34 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Montgomery Linden Civil Town 612 5,038 1,336 4,426 724 Montgomery New Market Civil Town 1,025 4,318 1,887 3,293 862 Montgomery Waveland Civil Town 64 2,170 523 2,106 459 Montgomery Waynetown Civil Town 415 4,856 1,319 4,441 904 Montgomery Wingate Civil Town 2,159 6,932 2,487 4,773 328 Montgomery New Richmond Civil Town 5,690 11,002 7,535 5,312 1,845 Montgomery New Ross Civil Town 618 3,142 1,339 2,524 721 Montgomery North Montgomery Community School Corp 45,861 188,842 55,279 142,981 9,418 Montgomery South Montgomery Community School Corp 30,976 188,021 62,284 157,045 31,308 Montgomery Crawfordsville Community School Corp 951,319 1,562,641 1,106,620 611,322 155,301 Montgomery Crawfordsville Public Library 91,045 214,953 114,804 123,908 23,759 Montgomery Darlington Public Library 104 582 156 478 52 Montgomery Ladoga Public Library 866 1,638 1,057 772 191 Montgomery Linden Public Library 147 1,397 287 1,250 140 Montgomery Waveland Public Library 118 583 224 465 106 Montgomery West Central Indiana Solid Waste Mgt Dist 0 0 0 0 0 Montgomery Crawfordsville Redevelopment Comm 0 0 0 0 0 Montgomery TIF_54014_Franklin Township 0 0 0 0 0 Montgomery TIF_54024_Union Township-N. Mont Schl 0 0 0 0 0 Montgomery TIF_54025_Union Township-S. Mont Schl 0 128 0 128 0 Montgomery TIF_54028_Crawfordsville City-N. Mont Schl 0 81,356 0 81,356 0 Montgomery TIF_54030_Crawfordsville City-Crawf Schl 138,960 346,451 184,149 207,491 45,189 Montgomery TIF_54032_Walnut Township 0 0 0 0 0 Morgan Morgan County 4,997 6,438 5,277 1,441 280 Morgan Adams Township 9 11 9 2 0 Morgan Ashland Township 18 23 18 5 0 Morgan Baker Township 22 24 23 2 1 Morgan Brown Township 279 460 314 181 35 Morgan Clay Township 84 104 89 20 5 Morgan Green Township 277 318 286 41 9 Morgan Gregg Township 37 40 37 3 0 Morgan Harrison Township 15 18 15 3 0 Morgan Jackson Township 74 83 76 9 2 Morgan Jefferson Township 39 44 40 5 1 Morgan Madison Township 429 559 457 130 28 Morgan Monroe Township 4 5 4 1 0 Morgan Ray Township 19 23 21 4 2 Morgan Washington Township 435 581 464 146 29 Morgan Martinsville Civil City 6,795 9,250 7,235 2,455 440 Morgan Mooresville Civil Town 710 1,367 838 657 128 Morgan Bethany Civil Town 0 0 0 0 0 Morgan Brooklyn Civil Town 291 340 303 49 12 Morgan Morgantown Civil Town 182 221 191 39 9 Morgan Paragon Civil Town 70 84 73 14 3 Morgan Monrovia Civil Town 0 0 0 0 0 Morgan Nineveh-Hensley-Jackson United School Corp 1,121 1,270 1,151 149 30 Morgan Monroe-Gregg School Corp 541 623 550 82 9 Morgan Eminence Consolidated School Corp 498 589 511 91 13 Morgan M.S.D. Martinsville School Corp 9,044 11,087 9,448 2,043 404 Morgan Mooresville Consolidated School Corp 4,126 5,869 4,486 1,743 360 Morgan Morgan County Public Library 938 1,173 980 235 42 Morgan Mooresville Public Library 207 382 241 175 34 Morgan Harrison Township Fire #7 78 100 82 22 4 Morgan West Central Indiana Solid Waste Mgt Dist 0 0 0 0 0 Morgan Monroe Township Fire Dist 10 12 11 2 1 Morgan Morgan County Solid Waste Management Dist 0 0 0 0 0 Morgan Town of Mooresville Redevelopment 0 0 0 0 0 Morgan TIF_55005_Mooresville Town 0 0 0 0 0 Morgan TIF_55016_Monroe Township 0 0 0 0 0 Morgan TIF_55021_Martinsville City 0 0 0 0 0 Newton Newton County 69,569 170,788 85,099 101,219 15,530 Newton Beaver Township 4,444 16,686 6,876 12,242 2,432 Newton Colfax Township 2 2 2 0 0 Newton Grant Township 448 1,107 566 659 118

Prepared by Legislative Services Agency, December 23, 2013 35 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Newton Iroquois Township 1,217 1,622 1,307 405 90 Newton Jackson Township 1 2 1 1 0 Newton Jefferson Township 454 1,080 599 626 145 Newton Lake Township 567 7,100 740 6,533 173 Newton Lincoln Township 319 1,451 385 1,132 66 Newton Mcclellan Township 1 6 1 5 0 Newton Washington Township 13 17 14 4 1 Newton Brook Civil Town 57,315 73,699 61,733 16,384 4,418 Newton Goodland Civil Town 15,405 45,062 20,643 29,657 5,238 Newton Kentland Civil Town 14,516 38,628 19,954 24,112 5,438 Newton Morocco Civil Town 26,181 40,493 28,979 14,312 2,798 Newton Mt. Ayr Civil Town 1,739 2,304 1,908 565 169 Newton North Newton School Corp 36,045 124,475 46,472 88,430 10,427 Newton South Newton School Corp 52,916 93,881 62,172 40,965 9,256 Newton Brook Public Library 5,321 6,887 5,694 1,566 373 Newton Goodland Public Library 1,752 4,323 2,210 2,571 458 Newton Kentland Public Library 3,345 8,136 4,470 4,791 1,125 Newton Newton County Public Library 6,497 23,155 8,432 16,658 1,935 Newton Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 Newton TIF_56005_Goodland Corp (Grant) 0 0 0 0 0 Noble Noble County 140,971 435,636 176,334 294,665 35,363 Noble Albion Township 948 4,555 1,467 3,607 519 Noble Allen Township 1,661 5,207 2,106 3,546 445 Noble Elkhart Township 75 101 80 26 5 Noble Green Township 29 35 30 6 1 Noble Jefferson Township 59 169 65 110 6 Noble Noble Township 397 503 428 106 31 Noble Orange Township 736 9,463 1,683 8,727 947 Noble Perry Township 3,627 17,677 4,840 14,050 1,213 Noble Sparta Township 877 3,449 985 2,572 108 Noble Swan Township 20 29 22 9 2 Noble Washington Township 35 288 39 253 4 Noble Wayne Township 4,384 11,530 5,289 7,146 905 Noble York Township 25 35 29 10 4 Noble Kendallville Civil City 237,568 641,382 288,615 403,814 51,047 Noble Ligonier Civil City 89,002 464,527 120,600 375,525 31,598 Noble Albion Civil Town 29,078 153,543 45,147 124,465 16,069 Noble Avilla Civil Town 12,269 95,331 19,022 83,062 6,753 Noble Cromwell Civil Town 28,238 43,592 32,291 15,354 4,053 Noble Rome City Civil Town 142 17,821 1,992 17,679 1,850 Noble Wolcottville Civil Town 14,968 22,766 17,860 7,798 2,892 Noble Lakeland School Corp 7,479 10,924 8,768 3,445 1,289 Noble Central Noble Community School Corp 23,761 78,837 32,374 55,076 8,613 Noble East Noble School Corp 204,589 571,032 249,707 366,443 45,118 Noble West Noble School Corp 116,698 422,069 147,025 305,371 30,327 Noble Smith-Green Community School Corp 1,865 2,200 1,943 335 78 Noble Kendallville Public Library 39,555 106,385 48,124 66,830 8,569 Noble Ligonier Public Library 7,637 36,072 10,182 28,435 2,545 Noble Noble County Public Library 5,777 19,598 7,528 13,821 1,751 Noble Northeast Indiana Solid Waste Management 4,282 13,432 5,378 9,150 1,096 Noble Ligonier City Redevelopment Comm 0 0 0 0 0 Noble Albion Town Redevelopment Comm 0 0 0 0 0 Noble Avilla Town Redevelopment Comm 0 0 0 0 0 Noble Kendallville Redevelopment Comm 0 0 0 0 0 Noble TIF_57002_Albion-Albion 3,133 28,757 4,519 25,624 1,386 Noble TIF_57005_Avilla Town 130 26,451 193 26,321 63 Noble TIF_57011_Rome City Town 0 10 1 10 1 Noble TIF_57014_Ligonier City 1,820 260,559 15,924 258,739 14,104 Noble TIF_57020_Kendallville City-Wayne Twp 5,903 65,889 6,982 59,986 1,079 Noble TIF_57022_Albion-Jefferson 0 12,153 0 12,153 0 Ohio Ohio County 163 229 173 66 10 Ohio Cass Township 0 2 1 2 1 Ohio Pike Township 4 6 4 2 0 Ohio Randolph Township 8 9 8 1 0

Prepared by Legislative Services Agency, December 23, 2013 36 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Ohio Union Township 0 0 0 0 0 Ohio Rising Sun Civil City 59 76 60 17 1 Ohio Rising Sun-Ohio County Community School 179 240 187 61 8 Ohio Ohio County Public Library 16 23 19 7 3 Ohio Southeastern Indiana Solid Waste Mgt Dist 5 8 5 3 0 Orange Orange County 15,087 57,548 20,021 42,461 4,934 Orange French Lick Township 558 2,173 788 1,615 230 Orange Greenfield Township 27 33 28 6 1 Orange Jackson Township 21 48 23 27 2 Orange Northeast Township 5 9 6 4 1 Orange Northwest Township 13 21 15 8 2 Orange Orangeville Township 1 1 1 0 0 Orange Orleans Township 11 109 13 98 2 Orange Paoli Township 75 446 80 371 5 Orange Southeast Township 9 12 10 3 1 Orange Stamperscreek Township 0 1 0 1 0 Orange French Lick Civil Town 17,505 83,110 26,949 65,605 9,444 Orange Orleans Civil Town 904 12,934 1,004 12,030 100 Orange Paoli Civil Town 1,657 13,543 1,793 11,886 136 Orange West Baden Civil Town 7,556 22,182 9,494 14,626 1,938 Orange Orleans Community School Corp 1,734 14,603 1,905 12,869 171 Orange Paoli Community School Corp 5,339 24,680 5,686 19,341 347 Orange Springs Valley Community School Corp 34,314 118,109 47,587 83,795 13,273 Orange Orleans Public Library 92 913 103 821 11 Orange Paoli Public Library 639 3,871 689 3,232 50 Orange French Lick-Melton Public Library 4,029 15,384 5,700 11,355 1,671 Orange Orange County Fire Protection Dist 320 547 343 227 23 Orange Orange County Solid Waste Mgt Dist 1,678 6,628 2,240 4,950 562 Orange TIF_59002_French Lick Town 3,630 15,011 5,453 11,381 1,822 Orange TIF_59003_West Baden Town 0 0 0 0 0 Orange TIF_59012_Paoli Town 0 0 0 0 0 Owen Owen County 67,448 250,817 85,907 183,369 18,459 Owen Clay Township 188 2,282 468 2,094 280 Owen Franklin Township 74 1,652 296 1,578 222 Owen Harrison Township 20 834 88 814 68 Owen Jackson Township 670 1,605 750 935 80 Owen Jefferson Township 18 1,431 163 1,413 145 Owen Jennings Township 46 755 98 709 52 Owen Lafayette Township 24 610 43 586 19 Owen Marion Township 25 1,214 144 1,189 119 Owen Montgomery Township 18 637 33 619 15 Owen Morgan Township 113 1,524 312 1,411 199 Owen Taylor Township 46 653 51 607 5 Owen Washington Township 1,086 2,609 1,246 1,523 160 Owen Wayne Township 487 1,956 678 1,469 191 Owen Gosport Civil Town 6,127 9,862 6,736 3,735 609 Owen Spencer Civil Town 73,104 162,948 80,656 89,844 7,552 Owen Spencer-Owen Community School Corp 182,587 674,018 235,001 491,431 52,414 Owen Cloverdale Community School Corp 24,806 90,313 28,898 65,507 4,092 Owen Spencer-Owen County Public Library 15,627 58,865 19,931 43,238 4,304 Owen Clay-Owen-Vigo Solid Waste Mgt Dist 0 0 0 0 0 Owen Poland Fire Terr (Jackson Township) 2,240 5,277 2,509 3,037 269 Parke Parke County 2,931 8,661 3,537 5,730 606 Parke Adams Township 70 324 97 254 27 Parke Florida Township 14 20 14 6 0 Parke Greene Township 0 0 0 0 0 Parke Howard Township 5 7 5 2 0 Parke Jackson Township 43 46 44 3 1 Parke Liberty Township 6 7 6 1 0 Parke Penn Township 21 28 23 7 2 Parke Raccoon Township 54 60 54 6 0 Parke Reserve Township 11 15 12 4 1 Parke Sugar Creek Township 2 3 3 1 1 Parke Union Township 82 103 85 21 3

Prepared by Legislative Services Agency, December 23, 2013 37 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Parke Wabash Township 1 2 2 1 1 Parke Washington Township 0 2 0 2 0 Parke Bloomingdale Civil Town 0 0 0 0 0 Parke Marshall Civil Town 25 46 29 21 4 Parke Montezuma Civil Town 425 463 431 38 6 Parke Rockville Civil Town 1,325 11,239 2,374 9,914 1,049 Parke Rosedale Civil Town 118 147 124 29 6 Parke Mecca Civil Town 7 7 7 0 0 Parke Clay Community School Corp 1,481 1,597 1,501 116 20 Parke Southwest Parke Community School Corp 1,260 1,502 1,289 242 29 Parke Rockville Community School Corp 0 0 0 0 0 Parke Turkey Run Community School Corp 0 0 0 0 0 Parke North Central Parke Comm School Corp 4,247 17,779 5,727 13,532 1,480 Parke Montezuma Public Library 36 49 36 13 0 Parke Rockville Public Library 303 2,084 493 1,781 190 Parke West Central Indiana Solid Waste Mgt Dist 0 0 0 0 0 Parke Raccoon Creek Fire Protection Dist 0 0 0 0 0 Parke TIF_61001_Adams Township 0 0 0 0 0 Parke TIF_61002_Rockville Town 0 272 27 272 27 Parke TIF_61012_Reserve Township 0 0 0 0 0 Parke TIF_61015_Union Township 0 0 0 0 0 Parke TIF_61016_Wabash Township 0 0 0 0 0 Parke TIF_61019_Washington Township 0 0 0 0 0 Perry Perry County 369,890 520,310 403,965 150,420 34,075 Perry Anderson Township 8 12 9 4 1 Perry Clark Township 4 6 4 2 0 Perry Leopold Township 30 37 31 7 1 Perry Oil Township 1 3 2 2 1 Perry Tobin Township 0 0 0 0 0 Perry Troy Township 15,762 24,073 17,641 8,311 1,879 Perry Union Township 9 10 9 1 0 Perry Tell City Civil City 520,484 707,949 567,398 187,465 46,914 Perry Cannelton Civil City 220,447 242,961 226,384 22,514 5,937 Perry Troy Civil Town 2,709 4,891 3,077 2,182 368 Perry Perry Central Community School Corp 1,289 1,716 1,362 427 73 Perry Cannelton City School Corp 245,326 264,788 250,490 19,462 5,164 Perry Tell City-Troy Township School Corp 741,411 1,102,882 823,518 361,471 82,107 Perry Cannelton Public Library 0 0 0 0 0 Perry Tell City Public Library 0 0 0 0 0 Perry Perry County Public Library 70,026 100,277 76,843 30,251 6,817 Perry Perry County Airport Authority 3,719 5,203 4,073 1,484 354 Perry Perry County Solid Waste Mgt Dist 0 0 0 0 0 Perry Perry County Redevelopment Comm 0 0 0 0 0 Perry TIF_62006_Troy Township 2,574 5,278 3,165 2,705 592 Perry TIF_62007_Tell City City 75,576 99,150 80,932 23,574 5,356 Pike Pike County 105,866 1,347,049 142,746 1,241,183 36,880 Pike Clay Township 0 3,658 0 3,658 0 Pike Jefferson Township 16 8,311 73 8,295 57 Pike Lockhart Township 125 9,005 183 8,880 58 Pike Logan Township 18 3,371 19 3,353 1 Pike Madison Township 9 4,516 12 4,507 3 Pike Marion Township 20 3,366 76 3,346 56 Pike Monroe Township 161 8,791 197 8,630 36 Pike Patoka Township 2,142 9,950 3,226 7,808 1,084 Pike Washington Township 2,141 19,158 2,819 17,017 678 Pike Petersburg Civil City 133,783 302,837 161,758 169,054 27,975 Pike Spurgeon Civil Town 2,247 5,398 2,631 3,151 384 Pike Winslow Civil Town 39,402 67,095 44,752 27,693 5,350 Pike Pike County School Corp 129,706 1,466,242 171,560 1,336,536 41,854 Pike Pike County Public Library 9,777 128,276 13,247 118,499 3,470 Pike Patoka Township Fire 3,324 32,910 7,130 29,586 3,806 Pike Jefferson-Marion Township Fire 45 15,216 184 15,171 139 Pike Pike County Solid Waste Dist 0 0 0 0 0 Porter Porter County 2,225,150 4,475,684 2,555,180 2,250,534 330,030

Prepared by Legislative Services Agency, December 23, 2013 38 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Porter Boone Township 19,199 29,293 21,542 10,094 2,343 Porter Center Township 45,811 70,889 50,814 25,078 5,003 Porter Jackson Township 393 822 427 429 34 Porter Liberty Township 2,386 5,181 2,817 2,795 431 Porter Morgan Township 53 106 55 53 2 Porter Pine Township 9 22 12 13 3 Porter Pleasant Township 925 3,142 1,337 2,217 412 Porter Portage Township 148,666 381,640 182,439 232,974 33,773 Porter Porter Township 136 548 157 412 21 Porter Union Township 98 250 106 152 8 Porter Washington Township 1,125 3,585 1,317 2,460 192 Porter Westchester Township 3,543 12,219 4,219 8,676 676 Porter Valparaiso Civil City 2,390,955 3,898,342 2,686,642 1,507,387 295,687 Porter Portage Civil City 1,885,205 4,279,794 2,214,384 2,394,589 329,179 Porter Chesterton Civil Town 399,115 877,811 465,250 478,696 66,135 Porter Beverly Shores Civil Town 0 0 0 0 0 Porter Burns Harbor Civil Town 8 86,429 41 86,421 33 Porter Dune Acres Civil Town 5,104 45,197 7,292 40,093 2,188 Porter Hebron Civil Town 119,696 169,446 131,192 49,750 11,496 Porter Kouts Civil Town 6,039 21,761 8,987 15,722 2,948 Porter Ogden Dunes Civil Town 47,514 110,184 59,063 62,670 11,549 Porter Porter Civil Town 310,687 616,616 367,124 305,929 56,437 Porter Pines Civil Town 0 4 1 4 1 Porter Michigan City Area School Corp 38 91 48 53 10 Porter Boone Township School Corp 505,448 750,066 562,267 244,618 56,819 Porter Duneland School Corp 719,775 1,869,620 842,491 1,149,845 122,716 Porter East Porter County School Corp 66,834 193,926 80,042 127,092 13,208 Porter Porter Township School Corp 1,706 6,565 1,958 4,859 252 Porter Union Township School Corp 1,224 3,137 1,334 1,913 110 Porter Portage Township School Corp 1,703,448 3,787,282 2,003,886 2,083,834 300,438 Porter Valparaiso Community School Corp 1,752,732 2,618,054 1,938,807 865,322 186,075 Porter Westchester Public Library 120,984 412,344 145,280 291,360 24,296 Porter Porter County Public Library 335,850 615,775 383,618 279,925 47,768 Porter West Porter Township Fire Protection 14 44 16 30 2 Porter Porter Co Solid Waste Mgt Dist 0 0 0 0 0 Porter Porter Co Airport Authority 37,675 73,627 42,680 35,952 5,005 Porter Valparaiso Redevelopment Comm 0 0 0 0 0 Porter Burns Harbor Town Redevelopment 0 0 0 0 0 Porter Porter Redevelopment Comm 0 0 0 0 0 Porter Portage Redevelopment Comm 0 0 0 0 0 Porter Chesterton Redevelopment Comm 0 0 0 0 0 Porter TIF_64002_Hebron (Boone) 47,347 64,488 51,124 17,141 3,777 Porter TIF_64004_Valparaiso (Center) 329,279 527,784 359,965 198,505 30,686 Porter TIF_64007_Chesterton-Liberty Twp 21,412 44,729 24,891 23,317 3,479 Porter TIF_64016_Portage City-Portage Twp 33,410 981,204 37,247 947,795 3,838 Porter TIF_64022_Portage City-Westchester Twp 115 311 129 196 14 Porter TIF_64023_Chesterton-Westchester Twp 10,710 22,514 12,271 11,804 1,561 Porter TIF_64024_Burns Harbor (Westchester) 0 2,796 0 2,796 0 Porter TIF_64026_Porter Town (Westchester) 31,408 112,728 36,066 81,319 4,658 Porter TIF_64027_Chesterton-Jackson Twp 0 0 0 0 0 Porter TIF_64029_Valparaiso-Washington Twp 448 152,249 492 151,801 45 Posey Posey County 174,799 597,096 238,322 422,297 63,523 Posey Bethel Township 75 160 90 85 15 Posey Black Township 5,563 39,153 8,308 33,590 2,745 Posey Center Township 71 66 71 -5 0 Posey Harmony Township 172 534 192 362 20 Posey Lynn Township 834 2,416 785 1,582 -49 Posey Marrs Township 127 8,126 160 7,999 33 Posey Point Township 0 195 0 195 0 Posey Robb Township 126 305 163 179 37 Posey Robinson Township 261 320 265 59 4 Posey Smith Township 215 460 264 245 49 Posey Mount Vernon Civil City 497,903 1,068,352 652,175 570,449 154,272 Posey Cynthiana Civil Town 4,798 8,716 5,710 3,918 912

Prepared by Legislative Services Agency, December 23, 2013 39 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Posey Griffin Civil Town 985 1,923 1,168 938 183 Posey New Harmony Civil Town 967 10,052 1,533 9,085 566 Posey Poseyville Civil Town 11,949 29,217 15,622 17,268 3,673 Posey M.S.D. Mount Vernon School Corp 231,653 746,404 309,161 514,751 77,508 Posey M.S.D. North Posey County School Corp 22,850 49,707 27,252 26,857 4,402 Posey New Harmony Town And Township School Corp 0 0 0 0 0 Posey New Harmony Workingmens Institute 537 5,605 853 5,068 316 Posey Poseyville Carnegie Library 1,138 2,387 1,394 1,249 256 Posey Alexandrian Free Public Library 27,620 111,575 39,630 83,955 12,010 Posey Griffin-Bethel Township Fire Protection 179 380 214 201 35 Posey Wadesville-Center Township Fire 240 221 236 -19 -4 Posey Posey County Solid Waste Mgt Dist 9,768 36,154 13,623 26,386 3,855 Posey TIF_65018_Mount Vernon City 11,399 84,457 28,742 73,057 17,343 Posey TIF_65019_Marrs Township 0 145 0 145 0 Pulaski Pulaski County 573 891 629 318 56 Pulaski Beaver Township 0 0 0 0 0 Pulaski Cass Township 0 1 0 1 0 Pulaski Franklin Township 4 5 5 1 1 Pulaski Harrison Township 0 0 0 0 0 Pulaski Indian Creek Township 0 1 0 1 0 Pulaski Jefferson Township 1 2 1 1 0 Pulaski Monroe Township 18 30 21 12 3 Pulaski Rich Grove Township 0 0 0 0 0 Pulaski Salem Township 3 4 3 1 0 Pulaski Tippecanoe Township 0 0 0 0 0 Pulaski Van Buren Township 9 13 10 4 1 Pulaski White Post Township 0 0 0 0 0 Pulaski Francesville Civil Town 54 102 62 48 8 Pulaski Medaryville Civil Town 0 0 0 0 0 Pulaski Monterey Civil Town 4 6 5 2 1 Pulaski Winamac Civil Town 411 591 454 180 43 Pulaski Culver Community School Corp 6 7 6 1 0 Pulaski Eastern Pulaski Community School Corp 810 1,158 883 348 73 Pulaski West Central School Corp 50 110 61 60 11 Pulaski North Judson-San Pierre School Corp 1 10 3 9 2 Pulaski Francesville Public Library 8 17 10 9 2 Pulaski Monterey Public Library 1 2 1 1 0 Pulaski Pulaski County Public Library 97 149 106 52 9 Pulaski Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 Putnam Putnam County 37,435 124,277 53,916 86,842 16,481 Putnam Clinton Township 4 5 4 1 0 Putnam Cloverdale Township 210 458 244 248 34 Putnam Floyd Township 1 1 1 0 0 Putnam Franklin Township 8 154 8 146 0 Putnam Greencastle Township 1,227 5,062 1,972 3,835 745 Putnam Jackson Township 5 6 5 1 0 Putnam Jefferson Township 3 5 3 2 0 Putnam Madison Township 3 9 6 6 3 Putnam Marion Township 0 9 0 9 0 Putnam Monroe Township 3 61 3 58 0 Putnam Russell Township 0 2 1 2 1 Putnam Warren Township 2 7 3 5 1 Putnam Washington Township 32 48 35 16 3 Putnam Greencastle Civil City 105,810 437,417 169,964 331,607 64,154 Putnam Bainbridge Civil Town 122 3,803 129 3,681 7 Putnam Cloverdale Civil Town 8,866 19,353 10,395 10,487 1,529 Putnam Roachdale Civil Town 226 6,426 239 6,200 13 Putnam Russellville Civil Town 41 87 46 46 5 Putnam Fillmore Civil Town 0 1,004 0 1,004 0 Putnam South Putnam Community School Corp 814 4,833 875 4,019 61 Putnam North Putnam Community School Corp 920 8,673 970 7,753 50 Putnam Cloverdale Community School Corp 25,763 55,022 29,884 29,259 4,121 Putnam Greencastle Community School Corp 121,513 440,446 188,117 318,933 66,604 Putnam Roachdale Public Library 20 423 22 403 2

Prepared by Legislative Services Agency, December 23, 2013 40 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Putnam Putnam County Public Library 4,317 14,751 6,293 10,434 1,976 Putnam Roachdale Fire Protection 38 394 38 356 0 Putnam Walnut Creek Fire Protection 27 366 28 339 1 Putnam Floyd Twp Fire Dist 7 15 9 8 2 Putnam West Central Indiana Solid Waste Mgt Dist 0 0 0 0 0 Putnam Greencastle Redevelopment Comm 0 0 0 0 0 Putnam TIF_67003_Cloverdale Town-Cloverdale Twp 58 124 67 66 9 Putnam TIF_67008_Greencastle City 9,327 60,449 14,415 51,122 5,088 Randolph Randolph County 410,394 539,607 434,820 129,213 24,426 Randolph Franklin Township 457 597 491 140 34 Randolph Green Township 84 525 90 441 6 Randolph Greensfork Township 4 6 4 2 0 Randolph Jackson Township 1 2 1 1 0 Randolph Monroe Township 51 742 62 691 11 Randolph Stoney Creek Township 11 729 14 718 3 Randolph Union Township 117 180 128 63 11 Randolph Ward Township 258 282 264 24 6 Randolph Washington Township 568 940 637 372 69 Randolph Wayne Township 8,278 9,555 8,696 1,277 418 Randolph White River Township 13,737 20,793 14,991 7,056 1,254 Randolph Winchester Civil City 677,275 1,205,709 748,274 528,434 70,999 Randolph Union City Civil City 1,056,857 1,335,941 1,140,303 279,084 83,446 Randolph Albany Civil Town 2,922 3,605 3,080 683 158 Randolph Farmland Civil Town 87,078 105,202 92,140 18,124 5,062 Randolph Losantville Civil Town 10,118 12,958 10,611 2,840 493 Randolph Lynn Civil Town 28,866 47,714 33,004 18,848 4,138 Randolph Modoc Civil Town 1,710 3,383 2,109 1,673 399 Randolph Parker Civil Town 41,801 61,961 47,424 20,160 5,623 Randolph Ridgeville Civil Town 50,597 74,044 56,575 23,447 5,978 Randolph Saratoga Civil Town 36,049 39,528 37,130 3,479 1,081 Randolph Union School Corp 6,080 8,877 6,594 2,797 514 Randolph Randolph Southern School Corp 11,913 18,274 13,179 6,361 1,266 Randolph Monroe Central School Corp 123,724 205,847 132,978 82,123 9,254 Randolph Randolph Central School Corp 329,517 447,716 354,518 118,199 25,001 Randolph Randolph Eastern School Corp 344,761 368,634 353,298 23,873 8,537 Randolph Farmland Public Library 9,530 11,539 10,095 2,009 565 Randolph Ridgeville Public Library 5,365 7,868 6,002 2,503 637 Randolph Union City Public Library 69,886 88,666 75,488 18,780 5,602 Randolph Winchester Public Library 29,966 43,821 32,628 13,855 2,662 Randolph Washington Township Public Library 1,016 1,686 1,142 670 126 Randolph Randolph Co Solid Waste Mgt Dist 0 0 0 0 0 Randolph Winchester City Redevelopment Comm 0 0 0 0 0 Randolph TIF_68018_Wayne Township 0 0 0 0 0 Randolph TIF_68021_Winchester City 106,168 269,201 121,123 163,033 14,955 Ripley Ripley County 4,090 10,540 4,588 6,450 498 Ripley Adams Township 75 217 85 142 10 Ripley Brown Township 21 24 21 3 0 Ripley Center Township 132 158 138 26 6 Ripley Delaware Township 15 18 16 3 1 Ripley Franklin Township 35 42 38 7 3 Ripley Jackson Township 19 25 21 6 2 Ripley Johnson Township 65 81 68 16 3 Ripley Laughery Township 17 33 19 16 2 Ripley Otter Creek Township 17 22 19 5 2 Ripley Shelby Township 40 44 42 4 2 Ripley Washington Township 42 51 44 9 2 Ripley Batesville Civil City 868 3,214 1,032 2,346 164 Ripley Milan Civil Town 138 165 144 27 6 Ripley Napoleon Civil Town 28 37 30 9 2 Ripley Osgood Civil Town 265 350 283 85 18 Ripley Sunman Civil Town 147 6,000 397 5,853 250 Ripley Versailles Civil Town 288 437 329 149 41 Ripley Holton Civil Town 132 148 136 16 4 Ripley Sunman-Dearborn Community School Corp 3,587 24,360 4,756 20,773 1,169

Prepared by Legislative Services Agency, December 23, 2013 41 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Ripley South Ripley Community School Corp 3,923 4,646 4,101 723 178 Ripley Batesville Community School Corp 1,601 4,135 1,819 2,534 218 Ripley Jac-Cen-Del Community School Corp 2,078 2,456 2,158 378 80 Ripley Milan Community School Corp 2,728 3,223 2,850 495 122 Ripley Batesville Public Library 167 467 194 300 27 Ripley Osgood Public Library 463 553 484 90 21 Ripley Southeastern Indiana Solid Waste Mgt Dist 184 455 206 271 22 Ripley TIF_69002_Adams Township-Batesville Schl 0 0 0 0 0 Ripley TIF_69017_Batesville City-Laughery School 0 0 0 0 0 Rush Rush County 231,403 294,574 251,260 63,171 19,857 Rush Anderson Township 12 22 14 10 2 Rush Center Township 23 31 24 8 1 Rush Jackson Township 387 243 364 -144 -23 Rush Noble Township 13 17 14 4 1 Rush Orange Township 12 16 14 4 2 Rush Posey Township 71 92 77 21 6 Rush Richland Township 5 8 5 3 0 Rush Ripley Township 2,258 2,826 2,420 568 162 Rush Rushville Township 6,584 9,144 7,329 2,560 745 Rush Union Township 19 26 21 7 2 Rush Walker Township 6 10 7 4 1 Rush Washington Township 12 16 14 4 2 Rush Rushville Civil City 1,161,927 1,639,956 1,313,718 478,029 151,791 Rush Carthage Civil Town 38,280 47,686 41,160 9,406 2,880 Rush Glenwood Civil Town 5,491 7,995 6,091 2,504 600 Rush Charles A. Beard Memorial School Corp 39,177 47,968 41,748 8,791 2,571 Rush Rush County School Corp 336,617 417,100 363,048 80,483 26,431 Rush Carthage-Henry Hensley Public Library 476 592 510 116 34 Rush Rushville Public Library 77,225 109,261 87,413 32,036 10,188 Rush Rush County Solid Waste Mgt Dist 5,590 7,218 6,132 1,628 542 Rush Rushville Redevelopment Comm 0 0 0 0 0 Rush TIF_70003_Jackson Township 0 0 0 0 0 Rush TIF_70011_Rushville City 0 0 0 0 0 Rush TIF_70016_Rushville City-Jackson 106,492 69,984 100,112 -36,509 -6,380 St. Joseph St. Joseph County 7,975,101 10,685,609 8,663,989 2,710,508 688,888 St. Joseph Centre Township 0 0 0 0 0 St. Joseph Clay Township 58,334 294,556 110,096 236,222 51,762 St. Joseph German Township 14,500 15,383 15,364 883 864 St. Joseph Greene Township 283 20,475 4,394 20,192 4,111 St. Joseph Harris Township 0 0 0 0 0 St. Joseph Liberty Township 7,226 14,831 8,927 7,605 1,701 St. Joseph Lincoln Township 2,297 6,159 2,826 3,862 529 St. Joseph Madison Township 33 50 36 17 3 St. Joseph Olive Township 1,144 9,792 1,424 8,648 280 St. Joseph Penn Township 81,724 129,914 94,251 48,190 12,527 St. Joseph Portage Township 332,090 466,939 367,488 134,849 35,398 St. Joseph Union Township 4,013 10,806 4,500 6,793 487 St. Joseph Warren Township 10,272 54,787 19,715 44,515 9,443 St. Joseph South Bend Civil City 31,789,016 40,319,718 34,276,179 8,530,702 2,487,163 St. Joseph Mishawaka Civil City 4,436,221 7,185,148 5,138,480 2,748,927 702,259 St. Joseph Indian Village Civil Town 2 14 5 12 3 St. Joseph Lakeville Civil Town 20,786 29,589 23,396 8,803 2,610 St. Joseph New Carlisle Civil Town 27,604 285,669 33,323 258,065 5,719 St. Joseph North Liberty Civil Town 60,055 130,007 74,884 69,952 14,829 St. Joseph Osceola Civil Town 445 3,610 495 3,165 50 St. Joseph Roseland Civil Town 20,844 33,162 23,725 12,318 2,881 St. Joseph Walkerton Civil Town 68,976 194,210 86,001 125,234 17,025 St. Joseph New Prairie United School Corp 14,502 106,522 17,685 92,020 3,183 St. Joseph John Glenn School Corp 43,337 95,135 52,342 51,798 9,005 St. Joseph Penn-Harris-Madison-School Corp 1,203,273 1,721,394 1,333,973 518,121 130,700 St. Joseph Mishawaka City School Corp 590,262 945,033 686,932 354,771 96,670 St. Joseph South Bend Community School Corp 7,838,313 9,294,173 8,279,137 1,455,860 440,824 St. Joseph Union-North United School Corp 21,505 57,344 24,043 35,839 2,538 St. Joseph Mishawaka Public Library 343,086 537,051 392,455 193,965 49,369

Prepared by Legislative Services Agency, December 23, 2013 42 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination St. Joseph New Carlisle Public Library 6,930 60,814 8,649 53,884 1,719 St. Joseph Walkerton Public Library 2,976 7,976 3,658 5,000 682 St. Joseph St. Joseph County Public Library 2,843,453 3,634,965 3,066,031 791,512 222,578 St. Joseph St. Joseph Airport 415,633 555,671 451,915 140,038 36,282 St. Joseph South Bend Public Transportation 1,317,718 1,754,536 1,436,138 436,818 118,420 St. Joseph South Bend Redevelopment Comm 0 0 0 0 0 St. Joseph St. Joe Solid Waste Mgt Dist 0 0 0 0 0 St. Joseph Mishawaka Redevelopment Comm 0 0 0 0 0 St. Joseph South Bend Redevelopement Comm 0 0 0 0 0 St. Joseph TIF_71002_South Bend-Centre 1,808,465 2,957,193 2,099,280 1,148,728 290,815 St. Joseph TIF_71004_South Bend-Clay 168,173 273,529 194,816 105,357 26,643 St. Joseph TIF_71005_Mishawaka-Clay 2,305,527 4,621,043 2,832,394 2,315,516 526,867 St. Joseph TIF_71009_South Bend-German 4,856,402 7,959,214 5,636,973 3,102,812 780,571 St. Joseph TIF_71015_Walkerton (Lincoln) 9 13,007 11 12,998 2 St. Joseph TIF_71016_Madison Township 0 0 0 0 0 St. Joseph TIF_71017_Olive Township 0 0 0 0 0 St. Joseph TIF_71018_New Carlisle (Olive) 0 18,677 0 18,677 0 St. Joseph TIF_71022_Mishawaka(Penn)-PHM School 572,694 1,067,151 681,500 494,457 108,806 St. Joseph TIF_71023_Mishawaka-Penn 64,831 117,599 76,489 52,768 11,658 St. Joseph TIF_71026_South Bend (Portage) 8,358,712 12,576,814 9,408,519 4,218,102 1,049,807 St. Joseph TIF_71028_Lakeville (Union) 798 1,171 898 373 101 St. Joseph TIF_71031_Penn Township-PHM School 0 0 0 0 0 St. Joseph TIF_71036_Mishawaka-Harris 1,210,900 1,894,036 1,361,115 683,137 150,215 St. Joseph TIF_71037_South Bend (Warren) 547,385 898,362 636,122 350,977 88,737 Scott Scott County 234,939 539,230 262,914 304,291 27,975 Scott Finley Township 8 1,033 9 1,025 1 Scott Jennings Township 18,276 31,474 20,022 13,198 1,746 Scott Johnson Township 17 2,644 20 2,627 3 Scott Lexington Township 23 1,778 27 1,755 4 Scott Vienna Township 3,742 11,625 4,356 7,883 614 Scott Scottsburg Civil City 155,462 415,336 183,393 259,874 27,931 Scott Austin Civil Town 146,033 208,145 159,519 62,112 13,486 Scott Scott County Dist No. 1 School Corp 343,337 531,852 371,207 188,515 27,870 Scott Scott County Dist No. 2 School Corp 186,871 572,455 213,542 385,584 26,671 Scott Scott County Public Library 27,816 64,293 31,156 36,477 3,340 Scott Southeastern Indiana Solid Waste Mgt Dist 4,654 10,777 5,246 6,123 592 Scott Scottsburg Redevelopment Comm 0 0 0 0 0 Scott Scott County Redevelopment Comm 0 0 0 0 0 Scott Austin Redevelopment Comm 0 0 0 0 0 Scott TIF_72002_Jennings Township 283 515 316 231 33 Scott TIF_72003_Austin Town 62,627 54,079 61,735 -8,548 -891 Scott TIF_72008_Scottsburg City 65,209 227,157 74,305 161,949 9,096 Shelby Shelby County 220,912 544,933 258,160 324,021 37,248 Shelby Addison Township 3,866 11,186 4,625 7,320 759 Shelby Brandywine Township 51 111 58 60 7 Shelby Hanover Township 35 139 39 104 4 Shelby Hendricks Township 9 17 10 8 1 Shelby Jackson Township 257 325 269 68 12 Shelby Liberty Township 9 24 9 15 0 Shelby Marion Township 618 1,103 694 485 76 Shelby Moral Township 97 125 101 28 4 Shelby Noble Township 4 7 4 3 0 Shelby Shelby Township 220 436 252 216 32 Shelby Sugar Creek Township 5 13 6 8 1 Shelby Union Township 0 8 0 8 0 Shelby Van Buren Township 63 72 64 9 1 Shelby Washington Township 26 33 27 7 1 Shelby Shelbyville Civil City 820,281 2,361,983 984,522 1,541,702 164,241 Shelby St. Paul Civil Town 9 17 10 8 1 Shelby Edinburgh Civil Town 54,669 63,125 57,036 8,456 2,367 Shelby Morristown Civil Town 324 5,697 422 5,373 98 Shelby Fairland Civil Town 458 492 465 34 7 Shelby Decatur County Community School Corp 12 22 14 10 2 Shelby Shelby Eastern School Corp 2,130 10,397 2,408 8,267 278

Prepared by Legislative Services Agency, December 23, 2013 43 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Shelby Northwestern Consol School Corp 1,525 2,696 1,694 1,171 169 Shelby Southwestern Consol Shelby County Schl Corp 13,870 17,090 14,459 3,220 589 Shelby Shelbyville Central School Corp 709,242 1,814,699 836,952 1,105,457 127,710 Shelby Shelbyville-Shelby County Public Library 20,564 51,723 24,145 31,159 3,581 Shelby Shelby County Solid Waste Mgt Dist 4,726 11,800 5,525 7,074 799 Shelby Morristown Redevelopment Comm 0 0 0 0 0 Shelby Shelbyville Redevelopment Comm 0 0 0 0 0 Shelby TIF_73002_Shelbyville City-Addison Twp 0 87,778 0 87,778 0 Shelby TIF_73005_Shelbyville City-Brandywine Twp 293 1,168 423 875 130 Shelby TIF_73008_Morristown Town 0 0 0 0 0 Spencer Spencer County 16,423 362,709 31,419 346,286 14,996 Spencer Carter Township 19 562 114 543 95 Spencer Clay Township 47 1,276 82 1,229 35 Spencer Grass Township 10 269 56 259 46 Spencer Hammond Township 110 2,335 268 2,225 158 Spencer Harrison Township 8 42 8 34 0 Spencer Huff Township 5 10 8 5 3 Spencer Jackson Township 158 464 230 306 72 Spencer Luce Township 1,851 37,451 2,217 35,600 366 Spencer Ohio Township 373 19,915 675 19,542 302 Spencer Rockport Civil City 14,264 73,691 23,359 59,427 9,095 Spencer Chrisney Civil Town 119 4,569 1,124 4,450 1,005 Spencer Dale Civil Town 293 14,760 3,410 14,467 3,117 Spencer Gentryville Civil Town 1,104 3,146 1,606 2,042 502 Spencer Grandview Civil Town 1,826 16,458 4,580 14,632 2,754 Spencer Santa Claus Civil Town 1,163 34,861 2,012 33,698 849 Spencer Richland Civil Town 7,633 17,755 8,987 10,122 1,354 Spencer North Spencer County School Corp 5,484 115,335 14,510 109,851 9,026 Spencer South Spencer County School Corp 16,614 394,664 28,167 378,050 11,553 Spencer Spencer County Public Library 3,494 95,308 6,102 91,814 2,608 Spencer Lincoln Heritage Public Library 522 11,601 1,433 11,079 911 Spencer Carter Fire Protection Dist 84 2,375 583 2,291 499 Spencer Spencer County Solid Waste Mgt Dist 833 18,802 1,597 17,969 764 Spencer TIF_74003_Santa Claus Town-Carter Twp 0 130 0 130 0 Spencer TIF_74004_Santa Claus Town-Clay Township 0 169 0 169 0 Spencer TIF_74006_Grass Township 0 0 0 0 0 Spencer TIF_74008_Hammond Township-North 0 0 0 0 0 Spencer TIF_74009_Hammond Township-South 0 0 0 0 0 Spencer TIF_74012_Santa Claus Town-Harrison Town 0 7 0 7 0 Starke Starke County 67,076 115,299 75,423 48,223 8,347 Starke California Township 84 796 184 712 100 Starke Center Township 793 1,555 915 762 122 Starke Davis Township 189 416 211 227 22 Starke Jackson Township 0 0 0 0 0 Starke North Bend Township 3 3 3 0 0 Starke Oregon Township 77 144 83 67 6 Starke Railroad Township 16 26 19 10 3 Starke Washington Township 6 13 8 7 2 Starke Wayne Township 1,013 1,378 1,103 365 90 Starke Knox Civil City 136,589 277,361 158,714 140,772 22,125 Starke Hamlet Civil Town 12,128 32,555 13,611 20,427 1,483 Starke North Judson Civil Town 61,311 83,734 66,328 22,423 5,017 Starke Culver Community School Corp 83 84 83 1 0 Starke Oregon-Davis School Corp 8,618 17,667 9,468 9,049 850 Starke North Judson-San Pierre School Corp 53,211 71,558 57,097 18,347 3,886 Starke Knox Community School Corp 114,190 208,568 131,069 94,378 16,879 Starke North Judson Public Library 9,564 12,984 10,329 3,420 765 Starke Starke County Public Library 13,514 25,298 15,461 11,784 1,947 Starke Starke County Airport Authority 4,292 7,364 4,823 3,072 531 Starke Starke County Solid Waste Mgt Dist 0 0 0 0 0 Starke TIF_75004_Knox City (Center) 576 12,100 1,833 11,524 1,257 Starke TIF_75015_Davis Township 0 0 0 0 0 Steuben Steuben County 28,733 67,182 38,440 38,449 9,707 Steuben Clear Lake Township 7 7 7 0 0

Prepared by Legislative Services Agency, December 23, 2013 44 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Steuben Fremont Township 20 83 26 63 6 Steuben Jackson Township 48 58 50 10 2 Steuben Jamestown Township 69 77 72 8 3 Steuben Millgrove Township 14 20 15 6 1 Steuben Otsego Township 97 102 99 5 2 Steuben Pleasant Township 1,840 4,265 2,515 2,425 675 Steuben Richland Township 79 83 80 4 1 Steuben Salem Township 30 133 32 103 2 Steuben Scott Township 0 0 0 0 0 Steuben Steuben Township 148 389 169 241 21 Steuben York Township 3 5 3 2 0 Steuben Angola Civil City 107,195 286,781 153,411 179,586 46,216 Steuben Ashley Civil Town 4,140 15,082 4,905 10,942 765 Steuben Clearlake Civil Town 5 6 6 1 1 Steuben Fremont Civil Town 514 5,732 853 5,218 339 Steuben Hamilton Civil Town 922 969 932 47 10 Steuben Hudson Civil Town 57 9,507 171 9,450 114 Steuben Orland Civil Town 299 569 349 270 50 Steuben Dekalb County Central United School Corp 4,357 14,632 5,118 10,275 761 Steuben Prairie Heights Community School Corp 1,709 4,276 1,843 2,567 134 Steuben Fremont Community School Corp 1,156 3,050 1,320 1,894 164 Steuben Hamilton Community School Corp 1,747 1,815 1,765 68 18 Steuben M.S.D. Steuben County School Corp 75,864 179,129 103,941 103,265 28,077 Steuben Carnegie Public Library Of Steuben County 5,917 14,182 8,193 8,265 2,276 Steuben Fremont Public Library 152 405 175 253 23 Steuben Northeast Indiana Solid Waste Mgt Dist 1,365 3,228 1,834 1,863 469 Steuben Hudson Redevelopment Comm 0 0 0 0 0 Steuben TIF_76004_Fremont Town 0 11 0 11 0 Steuben TIF_76009_Otsego Township 0 0 0 0 0 Steuben TIF_76010_Hamilton Town 0 0 0 0 0 Steuben TIF_76012_Angola City 3,339 8,168 4,687 4,829 1,348 Steuben TIF_76015_Hudson Town-Salem Township 0 111 0 111 0 Steuben TIF_76019_Hudson Town-Steuben Township 0 680 0 680 0 Steuben TIF_76022_Fremont Township 0 0 0 0 0 Sullivan Sullivan County 141,161 1,249,224 148,403 1,108,063 7,242 Sullivan Cass Township 518 5,476 560 4,958 42 Sullivan Curry Township 1,146 26,274 1,427 25,128 281 Sullivan Fairbanks Township 19 6,634 19 6,615 0 Sullivan Gill Township 92 19,658 98 19,566 6 Sullivan Haddon Township 421 24,172 460 23,751 39 Sullivan Hamilton Township 6,950 36,282 7,276 29,332 326 Sullivan Jackson Township 834 6,748 866 5,914 32 Sullivan Jefferson Township 7 4,287 8 4,280 1 Sullivan Turman Township 31 17,594 32 17,563 1 Sullivan Sullivan Civil City 328,137 587,815 342,416 259,678 14,279 Sullivan Carlisle Civil Town 16,144 38,565 17,949 22,421 1,805 Sullivan Dugger Civil Town 5,234 19,706 5,621 14,472 387 Sullivan Farmersburg Civil Town 1,106 9,465 1,432 8,359 326 Sullivan Hymera Civil Town 9,245 18,809 9,485 9,564 240 Sullivan Merom Civil Town 3,689 7,200 3,825 3,511 136 Sullivan Shelburn Civil Town 4,865 17,415 5,877 12,550 1,012 Sullivan Northeast School Corp 19,874 285,056 22,170 265,182 2,296 Sullivan Southwest School Corp 227,976 1,653,167 236,540 1,425,191 8,564 Sullivan Sullivan County Public Library 25,173 227,544 26,491 202,371 1,318 Sullivan Sullivan County Solid Waste Mgt Dist 0 0 0 0 0 Sullivan TIF_77003_Curry Township 0 0 0 0 0 Sullivan TIF_77005_Shelburn Town 837 3,406 992 2,569 156 Sullivan TIF_77011_Hamilton Township 0 35,715 0 35,715 0 Sullivan TIF_77012_Sullivan City 6,489 20,204 7,037 13,715 548 Switzerland Switzerland County 3,176 8,502 3,422 5,326 246 Switzerland Cotton Township 37 49 39 12 2 Switzerland Craig Township 70 84 72 14 2 Switzerland Jefferson Township 118 624 134 506 16 Switzerland Pleasant Township 24 31 26 7 2

Prepared by Legislative Services Agency, December 23, 2013 45 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Switzerland Posey Township 65 74 68 9 3 Switzerland York Township 5 11 7 6 2 Switzerland Patriot Civil Town 70 76 72 6 2 Switzerland Vevay Civil Town 1,334 8,972 1,549 7,638 215 Switzerland Switzerland County School Corp 4,476 11,485 4,773 7,009 297 Switzerland Switzerland County Public Library 267 723 287 456 20 Switzerland Southeastern Indiana Solid Waste Mgt Dist 90 250 100 160 10 Tippecanoe Tippecanoe County 1,238,208 3,259,551 1,520,843 2,021,343 282,635 Tippecanoe Fairfield Township 17,546 62,981 22,797 45,435 5,251 Tippecanoe Jackson Township 7 8 7 1 0 Tippecanoe Lauramie Township 172 286 194 114 22 Tippecanoe Perry Township 3 21 5 18 2 Tippecanoe Randolph Township 33 48 35 15 2 Tippecanoe Sheffield Township 21 758 47 737 26 Tippecanoe Shelby Township 51 81 57 30 6 Tippecanoe Tippecanoe Township 358 1,508 482 1,150 124 Tippecanoe Union Township 9 1,215 13 1,206 4 Tippecanoe Wabash Township 3,457 5,769 3,850 2,312 393 Tippecanoe Washington Township 23 35 25 12 2 Tippecanoe Wayne Township 1 4 2 3 1 Tippecanoe Wea Township 9,575 28,283 12,792 18,708 3,217 Tippecanoe Lafayette Civil City 1,832,718 6,728,648 2,435,413 4,895,930 602,695 Tippecanoe West Lafayette Civil City 1,051,279 1,765,789 1,191,974 714,510 140,695 Tippecanoe Otterbein Civil Town 7,207 11,025 8,046 3,818 839 Tippecanoe Battle Ground Civil Town 5,449 20,866 8,545 15,417 3,096 Tippecanoe Clarks Hill Civil Town 6,660 11,244 7,540 4,584 880 Tippecanoe Dayton Civil Town 1,583 11,083 3,268 9,500 1,685 Tippecanoe Shadeland Civil Town 71 7,738 88 7,667 17 Tippecanoe Benton Community School Corp 3,967 6,066 4,441 2,099 474 Tippecanoe Lafayette School Corp 1,461,751 4,465,554 1,863,365 3,003,803 401,614 Tippecanoe Tippecanoe School Corp 614,338 1,770,888 759,631 1,156,550 145,293 Tippecanoe West Lafayette Community School Corp 808,058 1,319,055 909,196 510,997 101,138 Tippecanoe Otterbein Public Library 1,287 1,974 1,437 687 150 Tippecanoe West Lafayette Public Library 181,855 291,343 203,633 109,488 21,778 Tippecanoe Tippecanoe County Public Library 149,386 467,312 190,644 317,926 41,258 Tippecanoe Tippecanoe County Solid Waste Mgmt Dist 9,414 25,047 11,450 15,633 2,036 Tippecanoe Greater Lafayette Public Transportation 142,260 362,943 173,375 220,683 31,115 Tippecanoe Wildcat Creek Solid Waste Mgt Dist 0 0 0 0 0 Tippecanoe Lafayette Redevelopment Comm 0 0 0 0 0 Tippecanoe Tippecanoe County Redevelopment 0 0 0 0 0 Tippecanoe West Lafayette Redevelopment Comm 0 0 0 0 0 Tippecanoe Shadeland Town Redevelopment Comm 0 0 0 0 0 Tippecanoe TIF_79003_Fairfield Twp-TSC-B 0 0 0 0 0 Tippecanoe TIF_79004_Lafayette-Fairfield Twp-LSC-B 320,197 1,671,983 405,394 1,351,787 85,198 Tippecanoe TIF_79005_Lafayette-Fairfield Twp-TSC-B 2,173 307,793 2,694 305,620 521 Tippecanoe TIF_79009_Perry Township-TSC 0 0 0 0 0 Tippecanoe TIF_79012_Sheffield Township-TSC 0 0 0 0 0 Tippecanoe TIF_79020_Shadeland Town-TSC 0 922 0 922 0 Tippecanoe TIF_79021_Shadeland-TSC-B 0 608 0 608 0 Tippecanoe TIF_79022_Wabash Township-TSC 0 0 0 0 0 Tippecanoe TIF_79025_West Lafayette City-TSC-B 0 0 0 0 0 Tippecanoe TIF_79026_West Lafayette City-WLSC-B 566,763 881,923 629,966 315,160 63,204 Tippecanoe TIF_79027_Washington Township-TSC 0 0 0 0 0 Tippecanoe TIF_79030_Wea Township-TSC 0 0 0 0 0 Tippecanoe TIF_79031_Wea Township-TSC-B 0 0 0 0 0 Tippecanoe TIF_79032_Lafayette City-Wea Township-LSC 132,005 351,064 168,398 219,059 36,393 Tippecanoe TIF_79033_Lafayette City-Wea Township-TSC 21,255 197,647 26,320 176,392 5,064 Tippecanoe TIF_79034_West Lafayette City-TSC-B-C 148,525 285,142 174,242 136,616 25,717 Tippecanoe TIF_79035_West Lafayette-WLSC-B-C 21,907 64,275 29,490 42,368 7,583 Tippecanoe TIF_79036_Lafayette Sheffield TSC-B 0 61,756 0 61,756 0 Tippecanoe TIF_79037_Laf Wea TSC-B Annex 3,281 44,038 4,063 40,757 782 Tippecanoe TIF_79038_Lafayette Perry-TSC 2,401 5,888 2,982 3,487 581 Tipton Tipton County 94,785 163,343 111,552 68,558 16,767 Tipton Cicero Township 2,227 4,269 2,708 2,042 481

Prepared by Legislative Services Agency, December 23, 2013 46 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Tipton Jefferson Township 118 185 133 67 15 Tipton Liberty Township 242 358 257 116 15 Tipton Madison Township 69 125 74 56 5 Tipton Prairie Township 1 4 1 3 0 Tipton Wildcat Township 1,282 1,801 1,357 519 75 Tipton Elwood Civil City 2,932 4,325 3,184 1,393 252 Tipton Tipton Civil City 396,437 784,476 485,563 388,039 89,126 Tipton Kempton Civil Town 7,024 10,976 8,239 3,952 1,215 Tipton Sharpsville Civil Town 16,314 21,390 17,061 5,076 747 Tipton Windfall Civil Town 22,153 30,244 23,444 8,091 1,291 Tipton Northern Community Schools Tipton County 22,320 30,860 23,492 8,540 1,172 Tipton Tipton Community School Corp 168,083 291,082 199,846 122,999 31,763 Tipton Tipton County Public Library 23,926 41,962 28,269 18,036 4,343 Tipton Tipton County Solid Waste Mgt Dist 3,492 6,121 4,146 2,629 654 Tipton TIF_80001_Cicero Township 0 0 0 0 0 Union Union County 58,996 75,947 63,975 16,951 4,979 Union Brownsville Township 0 2 0 2 0 Union Center Township 679 979 760 300 81 Union Harmony Township 4 23 10 19 6 Union Harrison Township 2 19 3 17 1 Union Liberty Township 0 3 0 3 0 Union Union Township 160 228 180 68 20 Union Liberty Civil Town 183,957 234,641 198,165 50,684 14,208 Union West College Corner Civil Town 11,947 18,275 13,716 6,328 1,769 Union Union County School Corp 131,614 164,741 141,512 33,127 9,898 Union Union County Public Library 14,417 18,771 15,690 4,354 1,273 Union W. U. R. Solid Waste Mgt Dist 0 0 0 0 0 Vanderburgh Vanderburgh County 6,220,833 11,045,817 7,339,834 4,824,984 1,119,001 Vanderburgh Armstrong Township 462 6,303 1,665 5,841 1,203 Vanderburgh Center Township 42,522 113,600 56,828 71,078 14,306 Vanderburgh German Township 4,427 21,353 7,711 16,926 3,284 Vanderburgh Perry Township 18,930 47,845 25,000 28,915 6,070 Vanderburgh Knight Township 76,556 131,529 90,121 54,973 13,565 Vanderburgh Pigeon Township 207,972 392,472 247,393 184,500 39,421 Vanderburgh Scott Township 24,413 83,769 35,408 59,356 10,995 Vanderburgh Union Township 3,079 10,021 4,389 6,942 1,310 Vanderburgh Evansville Civil City 11,930,355 20,084,785 13,869,802 8,154,430 1,939,447 Vanderburgh Darmstadt Civil Town 7,656 17,996 9,991 10,340 2,335 Vanderburgh Evansville-Vanderburgh School Corp 6,364,696 10,701,971 7,409,742 4,337,275 1,045,046 Vanderburgh Evansville-Vanderburgh County Public Library 1,705,476 3,055,047 2,017,528 1,349,571 312,052 Vanderburgh Vanderburgh County Solid Waste Mgt Dist 0 0 0 0 0 Vanderburgh Evansville Levee Authority 216,270 386,698 255,928 170,428 39,658 Vanderburgh Evansville-Vanderburgh Airport Authority 240,937 401,618 280,215 160,681 39,278 Vanderburgh TIF_82019_Center Township 16 195 56 179 40 Vanderburgh TIF_82020_Evansville City-Center Twp 0 0 0 0 0 Vanderburgh TIF_82022_German Township 3 43 12 40 9 Vanderburgh TIF_82024_Perry Township 869 20,333 5,240 19,464 4,371 Vanderburgh TIF_82026_Knight Township 41 176 73 135 32 Vanderburgh TIF_82027_Evansville City-Knight Twp 1,687,797 3,637,304 2,110,739 1,949,507 422,941 Vanderburgh TIF_82029_Evansville City-Pigeon Twp 839,813 2,240,243 1,173,279 1,400,431 333,466 Vanderburgh TIF_82030_Scott Township 0 0 0 0 0 Vanderburgh TIF_82034_Evansville City - Knight Twp Annex 0 0 0 0 0 Vermillion Vermillion County 264,280 1,460,761 384,785 1,196,481 120,505 Vermillion Clinton Township 33,532 81,406 41,799 47,874 8,267 Vermillion Eugene Township 323 11,030 389 10,707 66 Vermillion Helt Township 3,608 68,451 12,206 64,843 8,598 Vermillion Highland Township 73 8,475 105 8,402 32 Vermillion Vermillion Township 151 9,726 271 9,575 120 Vermillion Clinton Civil City 260,994 402,689 290,007 141,695 29,013 Vermillion Cayuga Civil Town 14,694 56,046 17,165 41,352 2,471 Vermillion Dana Civil Town 15,504 36,173 20,990 20,669 5,486 Vermillion Fairview Park Civil Town 10,316 24,680 12,529 14,364 2,213 Vermillion Newport Civil Town 1,050 7,615 1,972 6,565 922 Vermillion Perrysville Civil Town 879 6,282 1,656 5,403 777

Prepared by Legislative Services Agency, December 23, 2013 47 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Vermillion Universal Civil Town 996 2,316 1,237 1,320 241 Vermillion North Vermillion Community School Corp 7,594 219,355 9,961 211,761 2,367 Vermillion South Vermillion Community School Corp 330,888 1,154,115 474,042 823,227 143,154 Vermillion Clinton Public Library 54,444 114,011 65,007 59,567 10,563 Vermillion Vermillion County Public Library 2,326 49,525 5,780 47,199 3,454 Vermillion Vermillion County Solid Waste Mgt Dist 0 0 0 0 0 Vermillion TIF_83002_Clinton Civil City 4,763 29,224 8,969 24,462 4,206 Vermillion TIF_83007_Helt Township 0 0 0 0 0 Vermillion TIF_83011_Vermillion Township 0 0 0 0 0 Vigo Vigo County 4,571,468 8,354,085 5,202,682 3,782,617 631,214 Vigo Fayette Township 52 4,106 64 4,054 12 Vigo Harrison Township 210,694 335,451 234,932 124,757 24,238 Vigo Honey Creek Township 4,782 9,116 5,672 4,334 890 Vigo Linton Township 95 4,181 150 4,086 55 Vigo Lost Creek Township 23,588 35,251 25,903 11,663 2,315 Vigo Nevins Township 330 5,102 422 4,772 92 Vigo Otter Creek Township 2,266 17,813 4,278 15,547 2,012 Vigo Pierson Township 160 5,552 232 5,392 72 Vigo Prairie Creek Township 38 2,311 470 2,273 432 Vigo Prairieton Township 116 1,950 428 1,834 312 Vigo Riley Township 1,985 5,436 2,680 3,451 695 Vigo Sugar Creek Township 12,008 49,717 17,455 37,709 5,447 Vigo Terre Haute Civil City 9,917,469 15,356,064 11,027,864 5,438,595 1,110,395 Vigo Riley Civil Town 1,254 3,327 1,853 2,073 599 Vigo Seelyville Civil Town 3,839 10,761 4,697 6,922 858 Vigo West Terre Haute Civil Town 121,916 222,239 151,037 100,323 29,121 Vigo Vigo County School Corp 4,454,435 7,335,466 4,962,019 2,881,031 507,584 Vigo Vigo County Public Library 907,072 1,679,353 1,035,120 772,281 128,048 Vigo Terre Haute Sanitary 1,593,446 2,577,412 1,798,288 983,966 204,842 Vigo Hulman Field Airport 221,818 404,654 252,007 182,836 30,189 Vigo Honey Creek Fire Protection 149,605 349,539 186,484 199,934 36,879 Vigo New Goshen Fire Protection Dist 208 10,402 267 10,194 59 Vigo Lost Creek Fire Protection Dist 2,872 13,025 4,287 10,153 1,415 Vigo Prairieton Fire Protection Dist 908 27,447 5,731 26,539 4,823 Vigo Riley Fire Protection Dist 30,019 85,517 41,208 55,498 11,189 Vigo Clay-Owen-Vigo Solid Waste Mgt Dist 0 0 0 0 0 Vigo Sugar Creek Township Fire Dist 28,016 110,357 40,205 82,341 12,189 Vigo Vigo County Redevelopment Comm 0 0 0 0 0 Vigo Terre Haute Redevelopment Comm 0 0 0 0 0 Vigo TIF_84002_Terre Haute City-Harrison Town 636,941 1,337,871 769,448 700,930 132,507 Vigo TIF_84003_Honey Creek Township 0 0 0 0 0 Vigo TIF_84007_Lost Creek Township 0 193 0 193 0 Vigo TIF_84008_Lost Creek Township-Sanitary 478 2,637 870 2,159 391 Vigo TIF_84009_Terre Haute City-Lost Creek Twp 646,236 1,159,327 745,392 513,091 99,156 Vigo TIF_84018_Riley Township 3,015 19,493 5,578 16,477 2,563 Vigo TIF_84019_Riley Township-Sanitary 453 1,076 573 623 119 Vigo TIF_84022_West Terre Haute Town 799 1,404 942 605 143 Vigo TIF_84023_Terre Haute City -- Riley Town 7,177 11,885 8,138 4,708 961 Vigo TIF_84024_Linton Township - Sanitary 0 0 0 0 0 Wabash Wabash County 31,766 114,571 45,037 82,805 13,271 Wabash Chester Township 674 1,094 738 420 64 Wabash Lagro Township 640 800 675 160 35 Wabash Liberty Township 222 285 237 63 15 Wabash Noble Township 1,097 3,881 1,512 2,784 415 Wabash Paw Paw Township 208 249 217 41 9 Wabash Pleasant Township 296 361 311 65 15 Wabash Waltz Township 70 83 72 13 2 Wabash Wabash Civil City 96,171 535,400 159,477 439,229 63,306 Wabash North Manchester Civil Town 14,058 26,713 16,033 12,655 1,975 Wabash LaFontaine Civil Town 701 1,525 930 824 229 Wabash Lagro Civil Town 447 865 559 418 112 Wabash Roann Civil Town 901 1,079 942 178 41 Wabash Manchester Community School Corp 13,239 21,212 14,452 7,973 1,213 Wabash M.S.D. Wabash County School Corp 28,378 63,862 30,608 35,484 2,230

Prepared by Legislative Services Agency, December 23, 2013 48 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Wabash Wabash City School Corp 61,448 331,051 108,309 269,603 46,861 Wabash North Manchester Public Library 1,851 3,538 2,114 1,687 263 Wabash Roann Public Library 127 155 133 28 6 Wabash Wabash Public Library 9,456 52,627 15,679 43,171 6,223 Wabash Wabash County Solid Waste Mgt Dist 0 0 0 0 0 Wabash TIF_85001_Chester Township 0 0 0 0 0 Wabash TIF_85002_North Manchester Town 17 41 23 24 6 Wabash TIF_85005_Liberty Township 0 0 0 0 0 Wabash TIF_85007_Noble Township 0 0 0 0 0 Wabash TIF_85008_Wabash City-Wabash County Sch 0 11,339 0 11,339 0 Wabash TIF_85009_Wabash City-Wabash City School 1 5,357 4,347 5,355 4,346 Wabash TIF_85012_Pleasant Township 0 0 0 0 0 Warren Warren County 582 4,971 873 4,389 291 Warren Adams Township 1 20 8 19 7 Warren Jordan Township 2 2 2 0 0 Warren Kent Township 0 0 0 0 0 Warren Liberty Township 2 4 2 2 0 Warren Medina Township 0 0 0 0 0 Warren Mound Township 7 8 7 1 0 Warren Pike Township 10 113 10 103 0 Warren Pine Township 0 0 0 0 0 Warren Prairie Township 0 0 0 0 0 Warren Steuben Township 5 5 5 0 0 Warren Warren Township 2 3 2 1 0 Warren Washington Township 10 15 11 5 1 Warren Pine Village Civil Town 136 1,707 731 1,571 595 Warren State Line City Civil Town 0 0 0 0 0 Warren West Lebanon Civil Town 21 7,803 30 7,782 9 Warren Williamsport Civil Town 110 174 124 64 14 Warren Benton Community School Corp 0 0 0 0 0 Warren Covington Community School Corp 155 162 157 7 2 Warren M.S.D. Of Warren County School Corp 648 6,242 1,016 5,594 368 Warren West Lebanon Public Library 70 2,197 81 2,127 11 Warren Williamsport Public Library 39 60 43 21 4 Warren Warren County Solid Waste Mgt Dist 22 199 33 177 11 Warren TIF_86009_Pike Township 0 0 0 0 0 Warren TIF_86010_West Lebanon (Pike) 0 0 0 0 0 Warrick Warrick County 148,917 431,808 180,902 282,891 31,985 Warrick Anderson Township 16 137 19 121 3 Warrick Boon Township 6,349 12,131 7,233 5,782 884 Warrick Campbell Township 5 8 5 3 0 Warrick Greer Township 46 310 83 264 37 Warrick Hart Township 5 317 8 312 3 Warrick Lane Township 4 6 4 2 0 Warrick Ohio Township 1,171 6,213 1,611 5,042 440 Warrick Owen Township 2 5 3 3 1 Warrick Pigeon Township 13 35 16 22 3 Warrick Skelton Township 55 220 82 165 27 Warrick Boonville Civil City 365,541 593,390 407,074 227,849 41,533 Warrick Chandler Civil Town 3,443 45,687 13,401 42,244 9,958 Warrick Elberfeld Civil Town 946 6,483 1,770 5,537 824 Warrick Lynnville Civil Town 51 3,355 80 3,304 29 Warrick Newburgh Civil Town 34,788 94,052 42,180 59,264 7,392 Warrick Tennyson Civil Town 657 2,985 1,043 2,328 386 Warrick Warrick County School Corp 233,532 623,811 280,272 390,279 46,740 Warrick Newburgh - Ohio Township Public Library 11,288 45,457 15,638 34,169 4,350 Warrick Boonville-Warrick County Public Library 13,770 39,538 16,166 25,768 2,396 Warrick Warrick County Solid Waste Mgt Dist 13,153 38,619 16,035 25,466 2,882 Warrick TIF_87002_Boon Township 0 0 0 0 0 Warrick TIF_87006_Campbell Township 0 0 0 0 0 Warrick TIF_87007_Greer Township 0 0 0 0 0 Warrick TIF_87019_Ohio Township 0 0 0 0 0 Washington Washington County 94,474 185,418 108,202 90,944 13,728 Washington Brown Township 266 637 326 371 60

Prepared by Legislative Services Agency, December 23, 2013 49 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Washington Franklin Township 10 12 10 2 0 Washington Gibson Township 23 41 29 18 6 Washington Howard Township 5 6 6 1 1 Washington Jackson Township 7 12 9 5 2 Washington Jefferson Township 10 11 11 1 1 Washington Madison Township 26 31 28 5 2 Washington Monroe Township 61 76 65 15 4 Washington Pierce Township 105 242 135 137 30 Washington Polk Township 75 193 101 118 26 Washington Posey Township 58 70 61 12 3 Washington Vernon Township 6 10 8 4 2 Washington Washington Township 2,241 4,642 2,607 2,401 366 Washington Salem Civil City 246,930 548,229 290,730 301,299 43,800 Washington Campbellsburg Civil Town 3,398 9,660 4,216 6,262 818 Washington Fredericksburg Civil Town 0 0 0 0 0 Washington Hardinsburg Civil Town 22 23 22 1 0 Washington Little York Civil Town 0 2 1 2 1 Washington Livonia Civil Town 0 0 0 0 0 Washington New Pekin Civil Town 2,138 7,760 3,383 5,622 1,245 Washington Saltillo Civil Town 0 0 0 0 0 Washington Salem Community School Corp 163,051 315,917 185,528 152,866 22,477 Washington East Washington School Corp 5,645 15,793 7,975 10,148 2,330 Washington West Washington School Corp 6,390 12,561 7,480 6,171 1,090 Washington Salem Public Library 17,507 36,287 20,306 18,780 2,799 Washington Brown-Vernon Fire Dist 533 1,202 645 669 112 Washington Washington County Solid Waste Mgt Dist 14,298 28,457 16,439 14,159 2,141 Washington Blue River Fire Protection Dist 20 25 22 5 2 Washington TIF_88021_Washington Township 0 0 0 0 0 Washington TIF_88022_Salem City 254 4,694 289 4,440 36 Wayne Wayne County 1,858,787 3,688,817 2,361,827 1,830,030 503,040 Wayne Abington Township 4,352 7,995 5,209 3,643 857 Wayne Boston Township 120 206 125 86 5 Wayne Center Township 14,492 24,291 16,521 9,799 2,029 Wayne Clay Township 364 2,907 385 2,543 21 Wayne Dalton Township 4 107 6 103 2 Wayne Franklin Township 30 1,569 48 1,539 18 Wayne Greene Township 23 3,679 967 3,656 944 Wayne Harrison Township 0 559 1 559 1 Wayne Jackson Township 10,516 18,846 12,866 8,330 2,350 Wayne Jefferson Township 7,996 13,332 9,475 5,336 1,479 Wayne New Garden Township 924 2,380 1,298 1,456 374 Wayne Perry Township 215 2,929 435 2,714 220 Wayne Washington Township 407 2,874 1,096 2,467 689 Wayne Wayne Township 83,235 198,057 111,473 114,822 28,238 Wayne Webster Township 1,434 5,325 2,403 3,891 969 Wayne Richmond Civil City 2,376,433 5,073,639 3,136,748 2,697,206 760,315 Wayne Boston Civil Town 0 0 0 0 0 Wayne Cambridge City Civil Town 161,856 231,900 184,026 70,044 22,170 Wayne Centerville Civil Town 146,773 186,926 157,687 40,153 10,914 Wayne Dublin Civil Town 6,549 9,119 7,304 2,570 755 Wayne East Germantown Civil Town 534 1,685 713 1,151 179 Wayne Economy Civil Town 4,296 5,977 4,697 1,681 401 Wayne Fountain City Civil Town 20,129 30,950 23,297 10,821 3,168 Wayne Greens Fork Civil Town 23,677 28,073 25,006 4,396 1,329 Wayne Hagerstown Civil Town 217,760 275,927 233,959 58,167 16,199 Wayne Milton Civil Town 16,961 20,914 18,221 3,953 1,260 Wayne Mount Auburn Civil Town 345 696 441 351 96 Wayne Spring Grove Civil Town 3,903 8,815 5,240 4,912 1,337 Wayne Whitewater Civil Town 1 33 7 32 6 Wayne Nettle Creek School Corp 146,548 244,591 164,337 98,043 17,789 Wayne Western Wayne School Corp 150,425 285,075 188,899 134,650 38,474 Wayne Centerville-Abington Community School Corp 507,495 781,025 568,815 273,530 61,320 Wayne Northeastern Wayne School Corp 30,812 141,217 53,591 110,405 22,779 Wayne Richmond Community School Corp 986,347 1,979,443 1,277,893 993,096 291,546

Prepared by Legislative Services Agency, December 23, 2013 50 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination Wayne Cambridge City Public Library 24,407 49,045 31,294 24,638 6,887 Wayne Centerville Public Library 53,173 82,906 59,565 29,733 6,392 Wayne Dublin Public Library 2,350 3,277 2,621 927 271 Wayne Hagerstown Public Library 27,307 40,832 31,138 13,525 3,831 Wayne Richmond-Morrisson-Reeves Public Library 216,136 467,829 286,365 251,693 70,229 Wayne Wayne County Contractual Library 2,057 6,573 2,823 4,516 766 Wayne Richmond Sanitary 482,419 1,028,460 635,352 546,041 152,933 Wayne W. U. R. Solid Waste Mgt Dist 0 0 0 0 0 Wayne Richmond Redevelopment Comm 0 0 0 0 0 Wayne TIF_89006_Richmond City -Center Twp 86,156 176,093 107,488 89,937 21,332 Wayne TIF_89015_Jackson Township 0 0 0 0 0 Wayne TIF_89030_Richmond City -Wayne Twp 162,712 531,381 275,327 368,669 112,615 Wells Wells County 3,732 9,550 4,351 5,818 619 Wells Chester Township 8 14 8 6 0 Wells Harrison Township 43 105 48 62 5 Wells Jackson Township 4 6 4 2 0 Wells Jefferson Township 20 43 25 23 5 Wells Lancaster Township 45 78 51 33 6 Wells Liberty Township 18 24 19 6 1 Wells Nottingham Township 16 23 19 7 3 Wells Rockcreek Township 99 244 121 145 22 Wells Union Township 7 18 9 11 2 Wells Bluffton Civil City 3,461 10,190 3,907 6,729 446 Wells Zanesville Civil Town 16 22 18 6 2 Wells Markle Civil Town 5,481 15,523 6,973 10,042 1,492 Wells Ossian Civil Town 156 396 203 240 47 Wells Poneto Civil Town 1 212 1 211 0 Wells Uniondale Civil Town 46 63 50 17 4 Wells Vera Cruz Civil Town 0 0 0 0 0 Wells Southern Wells Community School Corp 539 844 570 305 31 Wells Northern Wells Community School Corp 6,393 14,509 7,670 8,116 1,277 Wells M.S.D. Bluffton-Harrison School Corp 5,644 16,469 6,288 10,825 644 Wells Wells County Public Library 797 1,927 892 1,130 95 Wells Huntington Library 1,107 3,146 1,409 2,039 302 Wells Wells County Solid Waste Mgt Dist 116 300 135 184 19 Wells TIF_90004_Bluffton City-Harrison Twp 0 839 0 839 0 Wells TIF_90011_Bluffton City-Lancaster Twp-NWS 0 0 0 0 0 White White County 50,383 110,974 60,339 60,591 9,956 White Big Creek Township 1 6 1 5 0 White Cass Township 0 0 0 0 0 White Honey Creek Township 0 2 0 2 0 White Jackson Township 7 10 7 3 0 White Liberty Township 0 0 0 0 0 White Lincoln Township 0 0 0 0 0 White Monon Township 776 1,092 865 316 89 White Prairie Township 0 9 0 9 0 White Princeton Township 145 337 183 192 38 White Round Grove Township 0 0 0 0 0 White Union Township 1,641 4,086 2,040 2,445 399 White West Point Township 0 0 0 0 0 White Monticello Civil City 128,472 354,002 160,743 225,530 32,271 White Brookston Civil Town 32 97 37 65 5 White Burnettsville Civil Town 0 0 0 0 0 White Chalmers Civil Town 121 649 124 528 3 White Monon Civil Town 65,680 93,225 73,513 27,545 7,833 White Reynolds Civil Town 8 56 11 48 3 White Wolcott Civil Town 10,738 26,338 13,856 15,600 3,118 White Pioneer Regional School Corp 87 94 90 7 3 White North White School Corp 26,986 36,820 29,667 9,834 2,681 White Frontier School Corp 135 903 142 768 7 White Tri County School Corp 5,652 13,506 7,141 7,854 1,489 White Twin Lakes Community School Corp 60,324 140,480 73,567 80,156 13,243 White Brookston Public Library 2 20 2 18 0 White Monon Public Library 2,522 3,531 2,809 1,009 287

Prepared by Legislative Services Agency, December 23, 2013 51 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination White Monticello Public Library 6,009 14,966 7,428 8,957 1,419 White Wolcott Public Library 446 1,049 566 603 120 White Northwest Indiana Solid Waste Mgt Dist 0 0 0 0 0 White Monticello Redevelopment Comm 0 0 0 0 0 White TIF_91002_Chalmers Town 0 0 0 0 0 White TIF_91005_Honey Creek Twp-N White Schl 0 0 0 0 0 White TIF_91021_Monticello City 9,514 23,653 11,744 14,139 2,230 Whitley Whitley County 87,950 154,029 102,230 66,079 14,280 Whitley Cleveland Township 4,375 6,568 4,816 2,193 441 Whitley Columbia Township 4,498 7,842 5,242 3,344 744 Whitley Etna Troy Township 66 89 72 23 6 Whitley Jefferson Township 365 489 389 124 24 Whitley Richland Township 157 229 177 72 20 Whitley Smith Township 2,227 5,871 2,952 3,644 725 Whitley Thorncreek Township 652 864 701 212 49 Whitley Union Township 176 408 212 232 36 Whitley Washington Township 125 158 131 33 6 Whitley Columbia City Civil City 145,384 256,723 170,563 111,339 25,179 Whitley Churubusco Civil Town 8,807 35,234 13,194 26,427 4,387 Whitley Larwill Civil Town 1,347 2,249 1,615 902 268 Whitley South Whitley Civil Town 28,397 45,978 31,332 17,581 2,935 Whitley Whitko Community School Corp 45,909 68,167 50,547 22,258 4,638 Whitley Smith-Green Community School Corp 15,083 39,297 19,950 24,214 4,867 Whitley Whitley County Consolidated School Corp 157,642 265,351 181,770 107,709 24,128 Whitley Churubusco Public Library 483 1,311 645 828 162 Whitley Peabody Library 23,163 39,193 26,901 16,030 3,738 Whitley South Whitley Public Library 3,724 5,641 4,111 1,917 387 Whitley Whitley County Solid Waste Mgt Dist 0 0 0 0 0 Whitley Whitley County Redevelopment Comm 0 0 0 0 0 Whitley Columbia City Redevelopment Comm 0 0 0 0 0 Whitley TIF_92004_Columbia City 1,668 2,704 1,910 1,037 242 Whitley TIF_92012_Union Township 0 0 0 0 0 Total 824,965,542 1,381,268,320 936,220,619 556,302,778 111,255,077 Total Without TIF Allocations 757,904,581 1,240,390,393 856,922,167 482,485,812 99,017,586

Prepared by Legislative Services Agency, December 23, 2013 52 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination School Corporations by Corp Number 0015 Adams Central Community School Corp 2,415 6,647 3,447 4,232 1,032 0025 North Adams Community School Corp 276,278 626,511 321,756 350,233 45,478 0035 South Adams School Corp 188,910 348,610 225,239 159,700 36,329 0125 M.S.D. Southwest Allen County School Corp 1,809,906 3,044,544 2,087,159 1,234,638 277,253 0225 Northwest Allen County School Corp 2,423,234 3,551,515 2,693,303 1,128,281 270,069 0235 Fort Wayne Community School Corp 5,449,897 11,439,939 6,976,256 5,990,042 1,526,359 0255 East Allen County School Corp 577,231 1,201,633 698,876 624,402 121,645 0365 Bartholomew Consolidated School Corp 1,257,588 2,584,963 1,547,957 1,327,375 290,369 0370 Flatrock-Hawcreek School Corp 7,436 14,101 7,773 6,665 337 0395 Benton Community School Corp 81,328 125,723 93,764 44,395 12,436 0515 Blackford County School Corp 421,338 868,428 553,524 447,090 132,186 0615 Western Boone County School Corp 5,841 8,251 6,330 2,410 489 0630 Zionsville Community School Corp 3,286,170 3,916,413 3,403,933 630,243 117,763 0665 Lebanon Community School Corp 10,308 112,951 15,961 102,643 5,653 0670 Brown County School Corportation 717 865 747 148 30 0750 Carroll Consolidated School Corp 7,908 13,986 9,428 6,078 1,520 0755 Delphi Community School Corp 146,479 195,373 158,494 48,894 12,015 0775 Pioneer Regional School Corp 14,228 30,398 16,147 16,170 1,919 0815 Southeastern School Corp 28,316 50,817 32,569 22,501 4,253 0875 Logansport Community School Corp 877,262 1,666,608 1,100,532 789,346 223,270 0940 West Clark Community School Corp 161,151 339,249 195,132 178,098 33,981 1000 Clarksville Community School Corp 408,224 781,929 486,277 373,705 78,053 1010 Greater Clark County School Corp 2,862,402 4,638,126 3,236,674 1,775,724 374,272 1125 Clay Community School Corp 8,891 51,213 10,839 42,322 1,948 1150 Clinton Central School Corp 4,498 9,187 5,455 4,689 957 1160 Clinton Prairie School Corp 26,786 95,055 45,553 68,269 18,767 1170 Frankfort Community School Corp 706,544 1,820,136 977,957 1,113,592 271,413 1180 Rossville Consolidated School Corp 1,517 3,501 1,688 1,984 171 1300 Crawford County Community School Corp 642,408 1,095,853 739,454 453,445 97,046 1315 Barr-Reeve Community School Corp 708 2,573 875 1,865 167 1375 North Daviess County School Corp 23,014 38,365 25,470 15,351 2,456 1405 Washington Community School Corp 637,144 907,326 667,545 270,182 30,401 1560 Sunman-Dearborn Community School Corp 128,069 632,076 213,574 504,007 85,505 1600 South Dearborn Community School Corp 149,970 231,142 168,456 81,172 18,486 1620 Lawrenceburg Community School Corp 155,818 595,890 193,680 440,072 37,862 1655 Decatur County Community School Corp 5,021 10,464 5,633 5,443 612 1730 Greensburg Community School Corp 172,474 476,064 226,403 303,590 53,929 1805 DeKalb County Eastern Comm School Corp 72,063 441,209 143,410 369,146 71,347 1820 Garrett-Keyser-Butler Comm School Corp 182,326 441,928 211,792 259,602 29,466 1835 DeKalb County Central United School Corp 556,257 1,416,588 711,377 860,331 155,120 1875 Delaware Community School Corp 209,090 289,077 229,819 79,987 20,729 1885 Wes-Del Community School Corp 95,395 116,319 100,262 20,924 4,867 1895 Liberty-Perry Community School Corp 29,294 40,218 31,366 10,924 2,072 1900 Cowan Community School Corp 49,195 108,605 63,829 59,410 14,634 1910 Mt. Pleasant Township Comm School Corp 861,515 1,116,859 923,449 255,344 61,934 1940 Daleville Community Schools 69,499 201,242 93,771 131,743 24,272 1970 Muncie Community School Corp 9,340,804 10,552,664 9,665,125 1,211,860 324,321 2040 Northeast Dubois County School Corp 2,536 4,271 2,899 1,735 363 2100 Southeast Dubois County School Corp 26,721 80,750 38,274 54,029 11,553 2110 Southwest Dubois County School Corp 202,227 328,157 227,608 125,930 25,381 2120 Greater Jasper Consolidated School Corp 571,087 1,096,959 703,545 525,872 132,458 2155 Fairfield Community School Corp 24,186 38,299 26,742 14,113 2,556 2260 Baugo Community School Corp 42,342 222,755 78,713 180,413 36,371 2270 Concord Community School Corp 4,317,605 5,849,835 4,712,347 1,532,230 394,742 2275 Middlebury Community School Corp 428,326 1,065,268 526,975 636,942 98,649 2285 Wa-Nee Community School Corp 647,723 938,788 721,488 291,065 73,765 2305 Elkhart Community School Corp 5,822,409 8,481,372 6,525,077 2,658,963 702,668 2315 Goshen Community School Corp 3,472,371 5,217,065 3,912,860 1,744,694 440,489 2395 Fayette County School Corp 1,160,142 1,499,859 1,204,217 339,717 44,075 2400 New Albany-Floyd County Consol Schools 1,530,413 2,806,747 1,700,214 1,276,334 169,801 2435 Attica Consolidated School Corp 53,184 115,275 69,534 62,091 16,350 2440 Covington Community School Corp 44,379 60,326 48,021 15,947 3,642 2455 Southeast Fountain School Corp 987 4,078 1,048 3,091 61

Prepared by Legislative Services Agency, December 23, 2013 53 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination 2475 Franklin County Community School Corp 46,355 90,893 52,729 44,538 6,374 2645 Rochester Community School Corp 866 75,455 4,034 74,589 3,168 2650 Caston School Corp 4,182 9,188 5,068 5,006 886 2725 East Gibson School Corp 63,280 152,513 72,282 89,233 9,002 2735 North Gibson School Corp 702,377 2,466,669 928,182 1,764,292 225,805 2765 South Gibson School Corp 30,471 257,046 36,544 226,575 6,073 2815 Eastbrook Community School Corp 10,092 25,689 13,035 15,597 2,943 2825 Madison-Grant United School Corp 17,273 39,259 19,135 21,986 1,862 2855 Mississinewa Community School Corp 158,115 301,500 190,507 143,385 32,392 2865 Marion Community School Corp 924,124 1,865,715 1,206,620 941,591 282,496 2920 Bloomfield School Dist 39,000 89,716 44,096 50,716 5,096 2940 Eastern Consolidated School Corp 428,920 634,749 458,548 205,829 29,628 2950 Linton-Stockton School Corp 339,094 481,494 373,315 142,400 34,221 2960 M.S.D. Shakamak School Corp 64,359 79,797 67,620 15,438 3,261 2980 White River Valley Consol School Corp 22,863 35,583 24,730 12,720 1,867 3005 Hamilton Southeastern School Corp 3,168,899 4,975,399 3,448,603 1,806,500 279,704 3025 Hamilton Heights School Corp 168,045 265,459 193,764 97,414 25,719 3030 Westfield-Washington School Corp 6,791,302 8,048,899 7,148,273 1,257,597 356,971 3055 Sheridan Community Schools 169,580 210,784 182,556 41,204 12,976 3060 Carmel-Clay School Corp 1,559,774 2,859,674 1,805,607 1,299,900 245,833 3070 Noblesville School Corp 4,260,058 5,585,723 4,570,551 1,325,665 310,493 3115 Southern Hancock County Comm Schools 648,092 904,920 708,039 256,828 59,947 3125 Greenfield Central Community School Corp 817,739 1,491,828 962,181 674,089 144,442 3135 Mt. Vernon Community School Corp 1,279,300 1,837,274 1,386,962 557,974 107,662 3145 Eastern Hancock County Comm Schools 14,098 20,885 15,597 6,787 1,499 3160 Lanesville School Corp 1,734 1,949 1,786 215 52 3180 North Harrison Community School Corp 6,355 8,247 6,735 1,892 380 3190 South Harrison School Corp 6,040 8,331 6,455 2,291 415 3295 Northwest Hendricks School Corp 1,028,810 1,515,352 1,086,840 486,542 58,030 3305 Brownsburg Community School Corp 3,267,894 4,625,470 3,522,572 1,357,576 254,678 3315 Avon Community School Corp 6,404,692 8,355,006 6,809,713 1,950,314 405,021 3325 Danville Community School Corp 753,203 1,084,566 818,087 331,363 64,884 3330 Plainfield Community School Corp 691,319 1,438,802 780,393 747,483 89,074 3335 Mill Creek Community School Corp 10,475 27,716 11,988 17,241 1,513 3405 Blue River Valley School Corp 238,978 372,694 266,534 133,716 27,556 3415 South Henry School Corp 6,633 12,241 7,606 5,608 973 3435 Shenandoah School Corp 33,243 54,952 35,921 21,709 2,678 3445 New Castle Community School Corp 1,788,910 2,185,443 1,871,637 396,533 82,727 3455 Charles A. Beard Memorial School Corp 279,349 426,401 310,670 147,052 31,321 3460 Taylor Community School Corp 556,940 1,020,615 705,868 463,675 148,928 3470 Northwestern School Corp 89,055 654,211 376,714 565,156 287,659 3480 Eastern Howard Community School Corp 350,313 641,829 420,940 291,516 70,627 3490 Western School Corp 476,836 1,041,296 635,331 564,460 158,495 3500 Kokomo-Center Township Consol School Corp 2,306,082 5,882,382 3,698,920 3,576,300 1,392,838 3625 Huntington County Comm School Corp 940,753 1,296,489 1,030,531 355,736 89,778 3640 Medora Community School Corp 102,234 189,497 121,074 87,263 18,840 3675 Seymour Community School Corp 192,384 483,889 255,289 291,505 62,905 3695 Brownstown Central Community School Corp 57,065 82,108 61,876 25,043 4,811 3710 Crothersville Community School Corp 14,952 47,177 22,032 32,225 7,080 3785 Kankakee Valley School Corp 1,481 3,059 1,745 1,578 264 3815 Rensselaer Central School Corp 2,456 3,377 2,645 921 189 3945 Jay County School Corp 290,590 928,864 438,831 638,274 148,241 3995 Madison Consolidated School Corp 479,541 1,745,777 654,184 1,266,236 174,643 4000 Southwestern Jefferson Consol School Corp 28,093 100,789 40,460 72,696 12,367 4015 Jennings County School Corp 283,876 751,555 377,384 467,679 93,508 4145 Clark-Pleasant Community School Corp 3,267,018 4,741,006 3,564,939 1,473,988 297,921 4205 Center Grove Community School Corp 411,903 600,188 451,187 188,285 39,284 4215 Edinburgh Community School Corp 274,362 394,270 311,517 119,908 37,155 4225 Franklin Community School Corp 3,283,280 5,121,774 3,747,159 1,838,494 463,879 4245 Greenwood Community School Corp 25,385 127,972 30,886 102,587 5,501 4255 Nineveh-Hensley-Jackson United Schl Corp 8,594 21,701 11,923 13,107 3,329 4315 North Knox School Corp 40,528 100,805 45,654 60,277 5,126 4325 South Knox School Corp 1,870 21,300 2,079 19,430 209 4335 Vincennes Community School Corp 1,469,531 2,649,151 1,643,547 1,179,620 174,016

Prepared by Legislative Services Agency, December 23, 2013 54 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination 4345 Wawasee Community School Corp 8,964 23,014 10,805 14,050 1,841 4415 Warsaw Community School Corp 485,789 1,145,840 599,146 660,051 113,357 4445 Tippecanoe Valley School Corp 35,823 66,592 42,899 30,769 7,076 4455 Whitko Community School Corp 57,294 109,548 66,998 52,254 9,704 4515 Prairie Heights Community School Corp 2,669 5,468 2,862 2,799 193 4525 Westview School Corp 35,246 123,398 52,555 88,152 17,309 4535 Lakeland School Corp 47,015 71,390 53,389 24,375 6,374 4580 Hanover Community School Corp 2,449 6,230 2,998 3,781 549 4590 River Forest Community School Corp 209,712 264,168 222,852 54,456 13,140 4600 Merrillville School Corp 5,991 54,928 13,861 48,937 7,870 4615 Lake Central School Corp 1,047 9,010 1,698 7,963 651 4645 Tri Creek School Corp 58,701 160,038 81,262 101,337 22,561 4650 Lake Ridge School Corp 570,395 943,755 600,988 373,360 30,593 4660 Crown Point Community School Corp 6,378 11,930 7,477 5,552 1,099 4670 East Chicago City School Corp 3,808,635 6,057,178 4,107,152 2,248,543 298,517 4680 Lake Station School Corp 515,206 612,583 545,942 97,377 30,736 4690 Gary Community School Corp 13,214,765 15,287,160 13,523,720 2,072,395 308,955 4700 Griffith Public School Corp 192,214 394,757 219,882 202,543 27,668 4710 Hammond City School Corp 3,255,555 5,095,664 3,606,547 1,840,109 350,992 4720 Highland Town School Corp 5,531 25,614 8,424 20,083 2,893 4730 School City Of Hobart School Corp 269,326 496,174 317,367 226,848 48,041 4740 Munster Community School Corp 183,942 539,788 231,528 355,846 47,586 4760 Whiting City School Corp 75,253 904,470 79,839 829,217 4,586 4770 Cass Township School Corp 0 0 0 0 0 4790 Dewey Township School Corp 0 0 0 0 0 4805 New Prairie United School Corp 14,502 106,522 17,685 92,020 3,183 4860 New Durham Township School Corp 245 9,653 314 9,408 69 4880 Prairie Township School Corp 0 0 0 0 0 4900 Dewey Prairie Consolidated School Corp 0 0 0 0 0 4915 Tri-Township Consolidated School Corp 5,569 7,615 6,044 2,046 475 4925 Michigan City Area School Corp 38 91 48 53 10 4940 South Central Community School Corp 12,275 98,449 15,733 86,174 3,458 4945 Laporte Community School Corp 1,115,268 2,053,017 1,318,961 937,749 203,693 5075 North Lawrence Community School Corp 865,401 1,466,433 956,233 601,032 90,832 5085 Mitchell Community School Corp 171,287 378,326 197,282 207,039 25,995 5245 Frankton-Lapel Community School Corp 1,683,036 2,488,787 1,838,913 805,751 155,877 5255 South Madison Community School Corp 2,374,152 3,204,491 2,564,552 830,339 190,400 5265 Alexandria Community School Corp 180,094 234,762 190,164 54,668 10,070 5275 Anderson Community School Corp 7,390,811 8,710,074 7,722,863 1,319,263 332,052 5280 Elwood Community School Corp 1,375,477 1,748,556 1,474,843 373,079 99,366 5300 M.S.D. Decatur Township School Corp 6,328,270 11,673,367 7,040,282 5,345,097 712,012 5310 Franklin Township Community School Corp 17,725,987 20,354,617 18,369,186 2,628,630 643,199 5330 M.S.D. Lawrence Township School Corp 5,972,545 8,754,497 6,573,574 2,781,952 601,029 5340 M.S.D. Perry Township School Corp 3,471,443 5,667,615 3,954,005 2,196,172 482,562 5350 M.S.D. Pike Township School Corp 1,296,574 2,638,523 1,561,032 1,341,949 264,458 5360 M.S.D. Warren Township School Corp 5,331,805 9,003,620 6,254,635 3,671,815 922,830 5370 M.S.D. Washington Township School Corp 719,319 2,323,014 1,054,262 1,603,695 334,943 5375 M.S.D. Wayne Township School Corp 11,778,849 17,052,244 13,056,553 5,273,395 1,277,704 5380 Beech Grove City School Corp 2,875,091 3,463,564 3,047,067 588,473 171,976 5385 Indianapolis Public School Corp 22,074,727 37,230,094 25,844,427 15,155,367 3,769,700 5400 Speedway City School Corp 91,587 208,797 111,078 117,210 19,491 5455 Culver Community School Corp 2,866 5,873 3,481 3,007 615 5470 Argos Community School Corp 40,686 87,349 50,413 46,663 9,727 5480 Bremen Public School Corp 58,710 221,025 82,710 162,315 24,000 5485 Plymouth Community School 287,143 756,305 400,693 469,162 113,550 5495 Triton School Corp 38,044 73,121 48,903 35,077 10,859 5520 Shoals Community School Corp 19,785 36,457 25,389 16,672 5,604 5525 Loogootee Community School Corp 17,540 37,831 22,071 20,291 4,531 5615 Maconaquah School Corp 14,305 20,271 15,532 5,966 1,227 5620 North Miami Consolidated School Corp 1,827 2,503 1,963 676 136 5625 Oak Hill United School Corp 22,443 53,099 26,394 30,656 3,951 5635 Peru Community School Corp 517,940 669,523 551,717 151,583 33,777 5705 Richland-Bean Blossom Comm School Corp 66,260 158,898 79,387 92,638 13,127 5740 Monroe County Community School Corp 141,838 491,048 166,925 349,210 25,087

Prepared by Legislative Services Agency, December 23, 2013 55 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination 5835 North Montgomery Community School Corp 45,861 188,842 55,279 142,981 9,418 5845 South Montgomery Community School Corp 30,976 188,021 62,284 157,045 31,308 5855 Crawfordsville Community School Corp 951,319 1,562,641 1,106,620 611,322 155,301 5900 Monroe-Gregg School Corp 541 623 550 82 9 5910 Eminence Consolidated School Corp 498 589 511 91 13 5925 M.S.D. Martinsville School Corp 9,044 11,087 9,448 2,043 404 5930 Mooresville Consolidated School Corp 4,126 5,869 4,486 1,743 360 5945 North Newton School Corp 36,045 124,475 46,472 88,430 10,427 5995 South Newton School Corp 52,916 93,881 62,172 40,965 9,256 6055 Central Noble Community School Corp 23,761 78,837 32,374 55,076 8,613 6060 East Noble School Corp 204,589 571,032 249,707 366,443 45,118 6065 West Noble School Corp 116,698 422,069 147,025 305,371 30,327 6080 Rising Sun-Ohio County Community School 179 240 187 61 8 6145 Orleans Community School Corp 1,734 14,603 1,905 12,869 171 6155 Paoli Community School Corp 5,339 24,680 5,686 19,341 347 6160 Springs Valley Community School Corp 34,314 118,109 47,587 83,795 13,273 6195 Spencer-Owen Community School Corp 182,587 674,018 235,001 491,431 52,414 6260 Southwest Parke Community School Corp 1,260 1,502 1,289 242 29 6300 Rockville Community School Corp 0 0 0 0 0 6310 Turkey Run Community School Corp 0 0 0 0 0 6325 Perry Central Community School Corp 1,289 1,716 1,362 427 73 6340 Cannelton City School Corp 245,326 264,788 250,490 19,462 5,164 6350 Tell City-Troy Township School Corp 741,411 1,102,882 823,518 361,471 82,107 6375 North Central Parke Comm School Corp 4,247 17,779 5,727 13,532 1,480 6445 Pike County School Corp 129,706 1,466,242 171,560 1,336,536 41,854 6460 Boone Township School Corp 505,448 750,066 562,267 244,618 56,819 6470 Duneland School Corp 719,775 1,869,620 842,491 1,149,845 122,716 6510 East Porter County School Corp 66,834 193,926 80,042 127,092 13,208 6520 Porter Township School Corp 1,706 6,565 1,958 4,859 252 6530 Union Township School Corp 1,224 3,137 1,334 1,913 110 6550 Portage Township School Corp 1,703,448 3,787,282 2,003,886 2,083,834 300,438 6560 Valparaiso Community School Corp 1,752,732 2,618,054 1,938,807 865,322 186,075 6590 M.S.D. Mount Vernon School Corp 231,653 746,404 309,161 514,751 77,508 6600 M.S.D. North Posey County School Corp 22,850 49,707 27,252 26,857 4,402 6610 New Harmony Town And Township School Corp 0 0 0 0 0 6620 Eastern Pulaski Community School Corp 840 1,217 922 377 82 6630 West Central School Corp 65 127 76 62 11 6705 South Putnam Community School Corp 814 4,833 875 4,019 61 6715 North Putnam Community School Corp 920 8,673 970 7,753 50 6750 Cloverdale Community School Corp 50,569 145,335 58,782 94,766 8,213 6755 Greencastle Community School Corp 121,513 440,446 188,117 318,933 66,604 6795 Union School Corp 7,112 10,708 7,777 3,596 665 6805 Randolph Southern School Corp 11,913 18,274 13,179 6,361 1,266 6820 Monroe Central School Corp 123,724 205,847 132,978 82,123 9,254 6825 Randolph Central School Corp 329,517 447,716 354,518 118,199 25,001 6835 Randolph Eastern School Corp 344,761 368,634 353,298 23,873 8,537 6865 South Ripley Community School Corp 3,923 4,646 4,101 723 178 6895 Batesville Community School Corp 3,249 7,728 3,692 4,479 443 6900 Jac-Cen-Del Community School Corp 2,078 2,456 2,158 378 80 6910 Milan Community School Corp 2,728 3,223 2,850 495 122 6995 Rush County School Corp 336,617 417,100 363,048 80,483 26,431 7150 John Glenn School Corp 44,179 96,293 53,279 52,114 9,100 7175 Penn-Harris-Madison-School Corp 1,203,273 1,721,394 1,333,973 518,121 130,700 7200 Mishawaka City School Corp 590,262 945,033 686,932 354,771 96,670 7205 South Bend Community School Corp 7,838,313 9,294,173 8,279,137 1,455,860 440,824 7215 Union-North United School Corp 24,260 62,291 27,112 38,031 2,852 7230 Scott County Dist No. 1 School Corp 343,337 531,852 371,207 188,515 27,870 7255 Scott County Dist No. 2 School Corp 186,871 572,455 213,542 385,584 26,671 7285 Shelby Eastern School Corp 2,130 10,397 2,408 8,267 278 7350 Northwestern Consol School Corp 1,525 2,696 1,694 1,171 169 7360 Southwestern Consol Shelby County Schl Corp 13,870 17,090 14,459 3,220 589 7365 Shelbyville Central School Corp 709,242 1,814,699 836,952 1,105,457 127,710 7385 North Spencer County School Corp 5,484 115,335 14,510 109,851 9,026 7445 South Spencer County School Corp 16,614 394,664 28,167 378,050 11,553

Prepared by Legislative Services Agency, December 23, 2013 56 Estimated Change in 2015 Circuit Breaker Losses With Total Elimination of Personal Property and Elimination of the 30% Assessment Floor

Current Estimated Total Losses Est. Change in Losses Loss Total 30% Floor Total 30% Floor County Unit Name Estimate Elimination Elimination Elimination Elimination 7495 Oregon-Davis School Corp 8,618 17,667 9,468 9,049 850 7515 North Judson-San Pierre School Corp 53,212 71,568 57,100 18,356 3,888 7525 Knox Community School Corp 114,190 208,568 131,069 94,378 16,879 7605 Fremont Community School Corp 1,156 3,050 1,320 1,894 164 7610 Hamilton Community School Corp 2,016 2,177 2,060 161 44 7615 M.S.D. Steuben County School Corp 75,864 179,129 103,941 103,265 28,077 7645 Northeast School Corp 19,874 285,056 22,170 265,182 2,296 7715 Southwest School Corp 227,976 1,653,167 236,540 1,425,191 8,564 7775 Switzerland County School Corp 4,476 11,485 4,773 7,009 297 7855 Lafayette School Corp 1,461,751 4,465,554 1,863,365 3,003,803 401,614 7865 Tippecanoe School Corp 614,338 1,770,888 759,631 1,156,550 145,293 7875 West Lafayette Community School Corp 808,058 1,319,055 909,196 510,997 101,138 7935 Northern Community Schools Tipton County 22,320 30,860 23,492 8,540 1,172 7945 Tipton Community School Corp 168,083 291,082 199,846 122,999 31,763 7950 Union County School Corp 131,614 164,741 141,512 33,127 9,898 7995 Evansville-Vanderburgh School Corp 6,364,696 10,701,971 7,409,742 4,337,275 1,045,046 8010 North Vermillion Community School Corp 7,594 219,355 9,961 211,761 2,367 8020 South Vermillion Community School Corp 330,888 1,154,115 474,042 823,227 143,154 8030 Vigo County School Corp 4,454,435 7,335,466 4,962,019 2,881,031 507,584 8045 Manchester Community School Corp 13,239 21,212 14,452 7,973 1,213 8050 M.S.D. Wabash County School Corp 28,378 63,862 30,608 35,484 2,230 8060 Wabash City School Corp 61,448 331,051 108,309 269,603 46,861 8115 M.S.D. Of Warren County School Corp 648 6,242 1,016 5,594 368 8130 Warrick County School Corp 233,532 623,811 280,272 390,279 46,740 8205 Salem Community School Corp 163,051 315,917 185,528 152,866 22,477 8215 East Washington School Corp 5,645 15,793 7,975 10,148 2,330 8220 West Washington School Corp 6,390 12,561 7,480 6,171 1,090 8305 Nettle Creek School Corp 146,605 255,787 164,400 109,182 17,795 8355 Western Wayne School Corp 150,425 285,075 188,899 134,650 38,474 8360 Centerville-Abington Community School Corp 507,495 781,025 568,815 273,530 61,320 8375 Northeastern Wayne School Corp 30,812 141,217 53,591 110,405 22,779 8385 Richmond Community School Corp 986,347 1,979,443 1,277,893 993,096 291,546 8425 Southern Wells Community School Corp 539 844 570 305 31 8435 Northern Wells Community School Corp 6,393 14,509 7,670 8,116 1,277 8445 M.S.D. Bluffton-Harrison School Corp 5,644 16,469 6,288 10,825 644 8515 North White School Corp 26,986 36,820 29,667 9,834 2,681 8525 Frontier School Corp 135 903 142 768 7 8535 Tri County School Corp 5,912 13,887 7,413 7,975 1,501 8565 Twin Lakes Community School Corp 60,755 140,959 74,007 80,204 13,252 8625 Smith-Green Community School Corp 16,948 41,497 21,893 24,549 4,945 8665 Whitley County Consolidated School Corp 157,642 265,351 181,770 107,709 24,128 Total School Corporations 258,747,426 409,417,838 289,960,413 150,670,412 31,212,987

Prepared by Legislative Services Agency, December 23, 2013 57 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 01 Adams -4,514,950 743,350 54,260 40 763,550 343,590 1,904,790 -2,610,160 30,810,050 -8.5% 1,545,930 893,140 02 Allen -51,908,200 6,466,280 567,960 90,630 1,093,040 2,757,560 10,975,470 -40,932,730 365,511,590 -11.2% 32,762,430 6,330,470 03 Bartholomew -16,172,740 2,085,100 717,380 90,410 836,340 5,110,130 8,839,360 -7,333,380 88,205,950 -8.3% 5,430,920 2,225,120 04 Benton -2,122,910 152,860 25,830 0 1,156,520 49,030 1,384,240 -738,670 11,966,200 -6.2% 214,790 519,930 05 Blackford -2,085,460 262,410 6,360 10 85,290 57,240 411,310 -1,674,150 10,412,240 -16.1% 1,493,850 249,850 06 Boone -5,617,350 850,570 231,450 57,120 458,780 1,402,580 3,000,500 -2,616,850 76,995,690 -3.4% 1,483,770 743,460 07 Brown -297,600 77,290 114,850 1,630 12,120 29,200 235,090 -62,510 11,621,610 -0.5% 0 61,290 08 Carroll -1,768,160 201,630 135,470 390 417,310 84,050 838,850 -929,310 15,810,520 -5.9% 201,860 278,790 09 Cass -4,861,640 574,340 94,710 580 774,860 218,130 1,662,620 -3,199,020 33,450,170 -9.6% 2,257,270 764,690 10 Clark -13,346,890 2,218,340 364,020 17,700 407,610 857,960 3,865,630 -9,481,260 101,912,410 -9.3% 10,071,730 2,047,490 11 Clay -1,861,090 406,960 334,850 45,030 447,320 126,040 1,360,200 -500,890 15,665,950 -3.2% 137,190 361,710 12 Clinton -6,979,720 1,214,250 144,690 4,600 953,150 170,110 2,486,800 -4,492,920 31,526,230 -14.3% 3,464,530 1,009,330 13 Crawford -1,460,050 159,780 930 0 37,050 73,190 270,950 -1,189,100 8,000,670 -14.9% 980,670 190,640 14 Daviess -4,898,180 621,320 85,330 2,090 828,610 303,640 1,840,990 -3,057,190 26,333,950 -11.6% 958,110 736,530 15 Dearborn -7,749,320 1,177,490 138,880 4,500 237,770 2,350,240 3,908,880 -3,840,440 46,229,980 -8.3% 2,864,700 1,215,860 16 Decatur -7,297,970 683,390 151,990 4,700 667,910 1,368,210 2,876,200 -4,421,770 21,692,690 -20.4% 1,004,660 838,930 17 DeKalb -11,378,570 1,965,480 247,640 9,200 1,301,900 1,625,630 5,149,850 -6,228,720 43,190,920 -14.4% 4,444,920 2,359,660 18 Delaware -12,131,040 1,259,470 180,720 1,260 491,370 420,910 2,353,730 -9,777,310 111,342,050 -8.8% 8,623,040 1,852,850 19 Dubois -6,731,480 1,064,160 207,470 2,890 649,770 1,517,360 3,441,650 -3,289,830 40,620,540 -8.1% 1,564,130 1,393,730 20 Elkhart -29,506,560 3,159,630 272,420 2,680 703,160 2,331,810 6,469,700 -23,036,860 215,830,510 -10.7% 20,491,540 5,238,200 21 Fayette -2,456,400 305,110 20,160 1,510 165,500 23,050 515,330 -1,941,070 23,469,400 -8.3% 1,483,120 443,900 22 Floyd -8,166,440 1,997,160 446,960 19,790 95,560 1,370,090 3,929,560 -4,236,880 60,468,850 -7.0% 3,759,360 1,199,270 23 Fountain -1,984,380 268,680 75,260 1,360 463,250 189,280 997,830 -986,550 13,371,200 -7.4% 243,150 299,760 24 Franklin -1,457,020 402,030 203,160 3,350 248,410 131,700 988,650 -468,370 14,130,720 -3.3% 110,200 341,070 25 Fulton -2,221,260 442,330 181,600 8,910 557,710 313,610 1,504,160 -717,100 16,841,930 -4.3% 340,690 377,210 26 Gibson -18,223,180 1,736,820 168,100 4,580 1,843,480 2,592,220 6,345,200 -11,877,980 38,380,900 -30.9% 5,622,700 2,677,420 27 Grant -11,365,850 1,717,950 445,680 42,210 768,070 649,110 3,623,020 -7,742,830 54,012,640 -14.3% 5,825,220 1,385,830 28 Greene -2,528,970 388,920 53,910 1,170 489,660 162,750 1,096,410 -1,432,560 19,760,930 -7.2% 794,780 464,330 29 Hamilton -27,746,370 3,494,950 1,210,320 425,080 377,570 6,484,300 11,992,220 -15,754,150 399,346,120 -3.9% 13,069,070 3,763,500 30 Hancock -7,430,790 1,311,080 42,630 190 247,890 1,160,720 2,762,510 -4,668,280 81,622,500 -5.7% 2,645,950 1,148,700 31 Harrison -2,154,120 592,220 279,030 22,300 407,870 412,940 1,714,360 -439,760 20,541,560 -2.1% 7,350 416,760 32 Hendricks -17,387,750 1,714,790 117,320 33,540 316,380 4,149,770 6,331,800 -11,055,950 183,453,240 -6.0% 9,035,570 2,683,260 33 Henry -4,229,030 827,470 60,980 430 493,790 246,720 1,629,390 -2,599,640 37,431,190 -6.9% 1,887,820 667,130 34 Howard -33,043,840 4,680,800 195,310 850 742,320 128,380 5,747,660 -27,296,180 100,971,270 -27.0% 22,946,870 4,337,760 35 Huntington -4,701,430 869,810 117,560 4,300 682,960 220,550 1,895,180 -2,806,250 32,693,640 -8.6% 2,496,710 716,530 36 Jackson -7,506,830 1,589,000 149,620 13,910 723,700 2,106,990 4,583,220 -2,923,610 35,677,470 -8.2% 1,340,840 1,492,510 37 Jasper -6,361,410 1,306,720 668,470 42,130 1,191,440 874,190 4,082,950 -2,278,460 25,640,110 -8.9% 480 2,243,070

Prepared by Legislative Services Agency, December 23, 2013 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 38 Jay -5,143,430 712,170 146,380 3,360 940,920 156,540 1,959,370 -3,184,060 19,920,900 -16.0% 2,059,190 877,140 39 Jefferson -6,968,100 825,670 139,630 4,100 524,820 757,510 2,251,730 -4,716,370 26,182,340 -18.0% 3,932,800 1,181,450 40 Jennings -3,422,560 482,690 112,990 10 353,660 193,230 1,142,580 -2,279,980 18,104,610 -12.6% 1,362,870 516,780 41 Johnson -13,773,430 2,027,590 338,990 107,960 187,480 1,720,730 4,382,750 -9,390,680 131,283,950 -7.2% 7,494,280 2,089,660 42 Knox -9,857,660 933,040 156,870 2,310 2,170,870 681,800 3,944,890 -5,912,770 35,224,030 -16.8% 3,974,200 1,270,490 43 Kosciusko -11,117,340 1,876,210 1,246,290 16,140 853,760 2,748,890 6,741,290 -4,376,050 69,401,390 -6.3% 2,322,040 2,087,750 44 LaGrange -2,769,110 566,740 359,310 1,720 409,360 502,890 1,840,020 -929,090 25,281,670 -3.7% 859,120 605,580 45 Lake -113,783,960 15,080,360 5,980,480 2,463,710 417,540 17,961,260 41,903,350 -71,880,610 701,033,900 -10.3% 74,038,920 10,975,490 46 LaPorte -14,910,940 2,782,670 1,099,440 31,530 746,370 3,932,780 8,592,790 -6,318,150 125,844,680 -5.0% 7,133,320 1,136,330 47 Lawrence -5,270,780 945,150 190,950 3,150 522,730 208,850 1,870,830 -3,399,950 35,167,450 -9.7% 2,683,660 887,730 48 Madison -14,923,230 1,629,730 56,540 3,660 413,570 409,490 2,512,990 -12,410,240 122,670,020 -10.1% 10,228,270 1,722,490 49 Marion -184,802,830 11,649,790 1,327,870 671,660 27,150 23,857,660 37,534,130 -147,268,700 982,936,690 -15.0% 120,625,470 22,503,860 50 Marshall -6,483,200 1,015,290 485,890 6,550 760,940 675,470 2,944,140 -3,539,060 41,273,490 -8.6% 3,023,860 1,017,320 51 Martin -1,038,950 210,550 68,840 920 327,500 103,390 711,200 -327,750 5,962,940 -5.5% 100,790 236,140 52 Miami -2,413,410 530,730 127,860 3,120 443,900 102,070 1,207,680 -1,205,730 24,244,930 -5.0% 776,680 467,130 53 Monroe -9,288,250 2,133,420 960,460 720,810 141,090 2,081,090 6,036,870 -3,251,380 111,813,390 -2.9% 1,409,990 1,609,200 54 Montgomery -9,632,620 1,831,200 205,990 11,480 1,939,820 845,820 4,834,310 -4,798,310 42,667,230 -11.2% 2,707,130 1,605,110 55 Morgan -2,985,950 973,100 510,170 59,100 157,620 633,970 2,333,960 -651,990 39,368,600 -1.7% 10 987,930 56 Newton -2,086,440 296,710 82,270 1,020 722,300 263,540 1,365,840 -720,600 16,450,070 -4.4% 356,180 351,300 57 Noble -8,015,890 1,733,700 415,640 5,540 873,200 1,223,720 4,251,800 -3,764,090 38,284,490 -9.8% 2,567,810 1,086,060 58 Ohio -267,850 58,040 28,090 2,950 37,420 63,990 190,490 -77,360 2,749,910 -2.8% 0 77,790 59 Orange -2,039,660 336,350 150,690 6,510 382,510 961,120 1,837,180 -202,480 11,792,680 -1.7% 288,000 448,240 60 Owen -1,657,020 291,410 12,430 30 74,200 116,970 495,040 -1,161,980 13,981,270 -8.3% 889,030 275,980 61 Parke -956,470 121,300 121,120 1,440 323,360 61,420 628,640 -327,830 10,000,960 -3.3% 28,050 318,820 62 Perry -2,848,740 250,130 56,990 390 215,910 141,500 664,920 -2,183,820 13,534,630 -16.1% 797,430 331,790 63 Pike -6,333,600 744,460 46,420 0 415,300 831,550 2,037,730 -4,295,870 14,124,430 -30.4% 2,974,150 1,307,190 64 Porter -29,070,750 5,512,620 984,640 36,290 564,330 5,339,710 12,437,590 -16,633,160 182,907,960 -9.1% 13,943,870 4,157,820 65 Posey -12,267,120 1,690,010 274,350 8,360 1,634,200 1,727,540 5,334,460 -6,932,660 31,284,820 -22.2% 1,788,000 4,084,630 66 Pulaski -964,590 117,300 85,870 3,370 381,850 74,040 662,430 -302,160 10,857,880 -2.8% 0 304,860 67 Putnam -4,678,200 1,184,840 251,810 2,560 909,170 1,307,830 3,656,210 -1,021,990 26,324,580 -3.9% 851,190 1,252,220 68 Randolph -3,618,470 314,780 72,540 0 945,470 98,740 1,431,530 -2,186,940 23,135,770 -9.5% 1,464,150 583,700 69 Ripley -2,300,940 617,520 253,800 44,890 373,180 411,760 1,701,150 -599,790 18,810,290 -3.2% 33,820 561,890 70 Rush -2,108,290 252,740 41,930 500 575,260 38,960 909,390 -1,198,900 17,186,160 -7.0% 621,730 315,240 71 St. Joseph -41,882,880 8,247,020 1,936,590 673,730 1,343,040 5,122,590 17,322,970 -24,559,910 295,417,930 -8.3% 31,576,080 5,141,480 72 Scott -3,187,300 589,820 43,560 5,160 136,390 291,780 1,066,710 -2,120,590 16,224,370 -13.1% 1,413,310 432,430 73 Shelby -9,265,660 1,128,910 313,350 11,480 886,010 1,902,780 4,242,530 -5,023,130 39,482,920 -12.7% 3,103,810 1,076,290 74 Spencer -11,835,060 1,309,300 331,420 13,210 1,688,160 1,887,900 5,229,990 -6,605,070 21,815,470 -30.3% 1,140,810 1,346,490

Prepared by Legislative Services Agency, December 23, 2013 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 75 Starke -1,718,090 334,840 328,340 610 302,590 137,880 1,104,260 -613,830 17,476,340 -3.5% 383,970 212,640 76 Steuben -3,452,250 572,030 808,730 3,690 153,300 979,200 2,516,950 -935,300 35,266,490 -2.7% 372,470 584,560 77 Sullivan -7,335,540 736,460 84,410 690 794,360 816,980 2,432,900 -4,902,640 19,010,560 -25.8% 3,506,550 1,434,450 78 Switzerland -587,220 75,530 49,450 1,850 122,520 123,440 372,790 -214,430 6,000,890 -3.6% 18,900 194,780 79 Tippecanoe -30,889,460 5,325,570 833,960 603,710 1,451,540 5,879,990 14,094,770 -16,794,690 146,159,720 -11.5% 15,708,160 5,006,940 80 Tipton -2,264,050 491,710 49,940 2,700 648,040 128,990 1,321,380 -942,670 15,153,090 -6.2% 614,130 373,880 81 Union -769,910 115,040 51,040 1,530 291,970 20,600 480,180 -289,730 6,971,800 -4.2% 111,460 178,740 82 Vanderburgh -31,745,310 3,999,150 257,580 89,650 68,290 1,801,450 6,216,120 -25,529,190 180,738,400 -14.1% 22,734,870 3,681,520 83 Vermillion -5,897,450 681,770 83,770 1,430 712,830 559,970 2,039,770 -3,857,680 16,400,530 -23.5% 2,724,140 1,133,450 84 Vigo -23,602,930 2,091,250 90,530 810 435,480 1,808,000 4,426,070 -19,176,860 108,432,950 -17.7% 15,898,880 3,782,300 85 Wabash -4,321,540 803,490 177,220 21,710 484,640 473,370 1,960,430 -2,361,110 21,812,050 -10.8% 873,680 670,540 86 Warren -734,260 112,520 53,240 3,370 306,880 49,980 525,990 -208,270 8,038,870 -2.6% 21,170 187,020 87 Warrick -10,074,870 3,545,570 1,116,490 147,600 627,170 1,478,350 6,915,180 -3,159,690 49,285,730 -6.4% 1,100,580 2,493,630 88 Washington -2,156,210 399,210 148,040 650 484,430 143,960 1,176,290 -979,920 18,812,360 -5.2% 605,880 391,730 89 Wayne -10,580,960 1,029,200 45,430 5,680 305,100 364,220 1,749,630 -8,831,330 65,494,060 -13.5% 7,806,350 1,211,010 90 Wells -3,253,260 787,580 329,740 45,960 679,020 686,820 2,529,120 -724,140 18,712,070 -3.9% 31,980 597,080 91 White -3,543,930 560,530 444,130 2,450 945,120 495,980 2,448,210 -1,095,720 24,045,710 -4.6% 453,810 746,500 92 Whitley -4,110,700 809,290 201,940 970 501,410 451,400 1,965,010 -2,145,690 22,944,290 -9.4% 375,260 609,410 -1,062,663,570 142,463,740 32,685,720 6,824,850 55,274,040 138,254,440 375,502,790 -687,160,780 6,608,448,300 -10.4% 553,518,180 152,691,660

Prepared by Legislative Services Agency, December 23, 2013 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 01 Adams -100.0% 9.3% 2.7% 0.0% 9.9% 5.5% 7.8% -9.0% 120.1% -13.0% 02 Allen -100.0% 5.8% 2.4% 0.7% 9.7% 2.4% 4.0% -12.6% 99.0% -14.4% 03 Bartholomew -100.0% 7.5% 5.6% 2.4% 11.7% 16.8% 10.8% -7.5% 124.1% -15.3% 04 Benton -100.0% 14.4% 3.4% 0.0% 19.2% 7.3% 16.2% -6.9% 48.9% -21.1% 05 Blackford -100.0% 15.0% 0.5% 0.0% 2.6% 3.3% 5.1% -16.5% 89.7% -17.3% 06 Boone -100.0% 2.1% 2.6% 1.6% 5.5% 7.4% 3.7% -3.0% 25.7% -6.6% 07 Brown -100.0% 3.7% 2.2% 2.7% 2.1% 2.9% 2.6% -0.7% 0.0% -2.6% 08 Carroll -100.0% 6.9% 4.6% 0.5% 7.6% 5.1% 6.4% -6.3% 37.8% -8.9% 09 Cass -100.0% 11.2% 2.6% 0.2% 10.2% 4.1% 7.6% -11.9% 94.0% -15.4% 10 Clark -100.0% 7.5% 2.8% 0.5% 10.1% 2.2% 4.4% -9.3% 83.1% -13.4% 11 Clay -100.0% 19.7% 22.6% 24.9% 9.6% 6.1% 13.0% -4.1% 744.2% -11.4% 12 Clinton -100.0% 26.7% 4.9% 1.1% 10.6% 3.4% 11.3% -15.5% 166.3% -19.1% 13 Crawford -100.0% 9.8% 0.1% 0.0% 1.8% 7.4% 4.5% -15.8% 75.0% -16.6% 14 Daviess -100.0% 12.7% 3.5% 0.9% 10.7% 7.4% 9.5% -12.6% 37.0% -14.4% 15 Dearborn -100.0% 6.6% 2.2% 0.6% 5.9% 23.1% 10.0% -8.2% 238.6% -16.2% 16 Decatur -100.0% 13.3% 5.2% 0.9% 12.3% 22.9% 14.4% -16.2% 195.9% -16.9% 17 DeKalb -100.0% 20.5% 6.1% 1.1% 22.2% 12.8% 15.6% -14.0% 211.6% -27.6% 18 Delaware -100.0% 5.9% 1.3% 0.0% 6.5% 1.6% 3.2% -11.5% 18.7% -12.8% 19 Dubois -100.0% 7.8% 4.0% 0.4% 11.8% 12.8% 9.3% -7.5% 92.5% -14.3% 20 Elkhart -100.0% 5.8% 1.4% 0.0% 8.0% 3.3% 4.1% -12.3% 50.9% -15.1% 21 Fayette -100.0% 8.3% 1.1% 0.4% 3.8% 0.7% 3.8% -12.1% 28.9% -12.7% 22 Floyd -100.0% 7.8% 4.0% 0.9% 8.5% 8.5% 7.0% -6.6% 104.4% -10.8% 23 Fountain -100.0% 12.0% 4.3% 1.6% 8.1% 13.2% 8.9% -7.5% 93.7% -10.3% 24 Franklin -100.0% 7.0% 6.0% 2.2% 7.4% 8.0% 6.9% -3.0% 111.1% -9.0% 25 Fulton -100.0% 18.3% 5.7% 3.2% 11.8% 13.7% 11.7% -4.7% 454.0% -13.4% 26 Gibson -100.0% 21.4% 6.8% 1.1% 24.9% 24.7% 22.0% -25.2% 250.8% -34.0% 27 Grant -100.0% 21.5% 8.3% 5.8% 10.6% 3.7% 9.3% -15.4% 113.7% -16.4% 28 Greene -100.0% 6.9% 2.1% 0.8% 7.9% 5.8% 6.3% -7.2% 48.3% -11.8% 29 Hamilton -100.0% 1.6% 2.5% 2.3% 4.8% 5.6% 3.0% -3.6% 38.5% -6.8% 30 Hancock -100.0% 4.3% 0.6% 0.0% 3.6% 8.7% 4.7% -7.0% 51.5% -8.9% 31 Harrison -100.0% 8.6% 9.0% 9.9% 9.1% 10.2% 9.1% -2.1% 20.1% -9.9% 32 Hendricks -100.0% 2.4% 0.7% 0.6% 3.8% 7.0% 3.9% -6.1% 43.4% -9.2% 33 Henry -100.0% 10.0% 1.3% 0.1% 6.1% 3.9% 5.8% -8.1% 26.5% -11.9%

Prepared by Legislative Services Agency, December 23, 2013 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 34 Howard -100.0% 32.0% 2.2% 0.0% 11.5% 0.5% 10.3% -30.6% 183.7% -29.6% 35 Huntington -100.0% 10.6% 3.9% 1.0% 11.5% 3.1% 7.7% -9.6% 52.9% -13.5% 36 Jackson -100.0% 24.6% 3.6% 1.6% 13.2% 23.6% 17.7% -8.8% 155.1% -19.3% 37 Jasper -100.0% 23.0% 22.7% 20.6% 19.9% 23.6% 22.0% -9.2% 20.2% -29.1% 38 Jay -100.0% 36.2% 8.9% 2.0% 12.3% 4.7% 13.3% -16.0% 244.9% -20.2% 39 Jefferson -100.0% 11.8% 4.4% 0.7% 12.7% 12.0% 10.6% -16.8% 299.5% -22.2% 40 Jennings -100.0% 9.5% 4.3% 0.0% 7.3% 4.5% 6.7% -11.2% 208.3% -12.8% 41 Johnson -100.0% 3.7% 2.1% 1.6% 3.0% 4.6% 3.6% -7.0% 53.9% -9.0% 42 Knox -100.0% 14.6% 4.8% 0.3% 29.2% 8.4% 15.2% -16.5% 81.8% -26.9% 43 Kosciusko -100.0% 9.9% 6.2% 1.3% 10.7% 18.0% 10.6% -5.9% 148.1% -13.3% 44 LaGrange -100.0% 8.5% 5.7% 0.7% 7.3% 10.2% 7.7% -3.5% 302.9% -9.5% 45 Lake -100.0% 7.4% 8.4% 10.5% 7.4% 10.7% 8.9% -12.3% 65.2% -18.9% 46 LaPorte -100.0% 10.5% 5.0% 1.0% 10.8% 13.9% 9.9% -6.2% 129.2% -8.6% 47 Lawrence -100.0% 10.0% 4.6% 0.7% 11.6% 2.8% 7.2% -10.8% 85.0% -15.4% 48 Madison -100.0% 5.6% 0.4% 0.2% 3.8% 1.6% 3.1% -13.0% 27.1% -13.1% 49 Marion -100.0% 4.1% 1.5% 0.9% 1.5% 6.1% 4.5% -14.3% 65.1% -16.5% 50 Marshall -100.0% 9.9% 5.8% 1.2% 10.6% 6.2% 7.9% -8.1% 219.2% -13.2% 51 Martin -100.0% 20.9% 9.0% 1.9% 16.5% 12.0% 15.2% -5.7% 102.6% -17.0% 52 Miami -100.0% 20.5% 5.7% 1.8% 7.7% 2.6% 8.2% -7.0% 33.6% -10.7% 53 Monroe -100.0% 5.5% 4.8% 3.8% 8.7% 6.9% 5.5% -2.7% 332.2% -8.2% 54 Montgomery -100.0% 64.8% 6.8% 1.5% 21.5% 7.8% 18.2% -13.3% 113.3% -21.4% 55 Morgan -100.0% 8.8% 8.4% 12.7% 5.7% 12.4% 9.2% -2.3% 7.0% -10.0% 56 Newton -100.0% 9.5% 4.9% 1.7% 9.6% 12.6% 9.4% -4.3% 126.3% -12.0% 57 Noble -100.0% 18.7% 7.1% 0.9% 13.4% 13.1% 13.5% -9.5% 268.6% -15.8% 58 Ohio -100.0% 7.2% 7.8% 7.5% 6.7% 8.5% 7.6% -2.8% 0.0% -9.3% 59 Orange -100.0% 13.2% 7.5% 2.4% 12.9% 20.7% 14.8% -1.4% 378.0% -15.8% 60 Owen -100.0% 7.1% 0.5% 0.0% 1.5% 8.0% 3.8% -7.9% 242.3% -10.5% 61 Parke -100.0% 10.9% 5.4% 2.0% 7.5% 7.2% 7.3% -3.4% 27231.9% -10.2% 62 Perry -100.0% 7.3% 3.2% 0.3% 9.4% 4.2% 6.0% -15.8% 35.6% -13.7% 63 Pike -100.0% 33.0% 4.1% 0.0% 11.1% 40.6% 22.1% -27.6% 721.1% -42.3% 64 Porter -100.0% 7.2% 3.9% 0.5% 9.6% 11.4% 7.7% -8.7% 105.0% -15.6% 65 Posey -100.0% 24.5% 13.0% 4.2% 27.9% 28.2% 25.2% -20.7% 190.5% -37.7% 66 Pulaski -100.0% 15.5% 9.5% 9.2% 9.0% 9.7% 9.9% -3.9% 0.0% -11.8%

Prepared by Legislative Services Agency, December 23, 2013 Attachment B Estimated Impact of the Elimination of Personal Property Assessments, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 67 Putnam -100.0% 21.7% 7.5% 0.7% 14.8% 23.5% 17.5% -4.0% 278.8% -19.5% 68 Randolph -100.0% 9.1% 3.1% 0.0% 10.7% 3.3% 8.0% -10.2% 42.4% -13.8% 69 Ripley -100.0% 11.4% 9.6% 10.4% 7.5% 12.4% 10.1% -3.1% -11.5% 70 Rush -100.0% 8.9% 2.9% 0.3% 8.0% 1.9% 6.7% -7.6% 31.9% -9.8% 71 St. Joseph -100.0% 9.8% 6.1% 4.5% 14.5% 6.1% 7.7% -9.2% 39.8% -15.8% 72 Scott -100.0% 14.3% 1.9% 1.3% 5.5% 7.2% 8.0% -12.8% 113.9% -16.1% 73 Shelby -100.0% 12.3% 5.8% 2.9% 14.3% 17.0% 13.1% -12.0% 170.4% -18.2% 74 Spencer -100.0% 34.4% 16.3% 11.3% 34.3% 38.5% 33.1% -23.9% 1795.1% -31.7% 75 Starke -100.0% 8.0% 6.4% 0.6% 7.6% 5.8% 7.0% -3.5% 79.8% -8.7% 76 Steuben -100.0% 7.5% 5.5% 1.0% 5.9% 14.3% 7.8% -2.6% 168.8% -7.9% 77 Sullivan -100.0% 30.9% 5.7% 0.9% 12.6% 31.8% 19.0% -24.3% 444.2% -37.7% 78 Switzerland -100.0% 6.9% 5.9% 2.7% 7.2% 7.3% 6.9% -3.6% 1842.2% -9.9% 79 Tippecanoe -100.0% 14.1% 4.5% 3.4% 16.9% 13.2% 11.1% -10.6% 179.8% -19.3% 80 Tipton -100.0% 18.4% 4.3% 2.4% 11.6% 4.8% 10.8% -6.5% 81.7% -13.8% 81 Union -100.0% 8.4% 5.6% 2.1% 9.3% 4.3% 8.1% -4.3% 27.8% -11.1% 82 Vanderburgh -100.0% 7.6% 1.2% 1.1% 2.5% 2.7% 4.1% -13.9% 77.2% -15.5% 83 Vermillion -100.0% 25.3% 5.7% 2.0% 19.1% 29.9% 20.7% -24.5% 274.6% -36.5% 84 Vigo -100.0% 9.2% 0.8% 0.0% 6.6% 7.1% 6.5% -20.8% 68.1% -23.8% 85 Wabash -100.0% 28.2% 8.2% 7.9% 9.9% 10.3% 13.3% -12.4% 569.1% -14.5% 86 Warren -100.0% 10.1% 8.2% 10.1% 6.8% 12.0% 7.8% -2.8% 7453.5% -8.9% 87 Warrick -100.0% 16.6% 14.9% 13.7% 20.8% 18.5% 16.9% -6.2% 133.7% -22.4% 88 Washington -100.0% 11.2% 4.8% 0.2% 8.0% 6.1% 7.7% -5.6% 111.4% -10.0% 89 Wayne -100.0% 7.3% 0.6% 0.5% 3.7% 2.0% 3.5% -14.7% 99.9% -14.8% 90 Wells -100.0% 21.6% 18.1% 17.0% 12.5% 16.6% 16.5% -3.9% 282.5% -16.0% 91 White -100.0% 13.3% 8.4% 1.0% 13.2% 15.1% 12.1% -4.6% 124.3% -14.0% 92 Whitley -100.0% 8.7% 5.8% 0.3% 9.2% 10.9% 8.6% -8.0% 82.2% -11.2% -100.0% 7.3% 4.3% 2.5% 10.8% 7.6% 7.1% -10.8% 67.5% 15.4%

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 01 Adams -1,068,670 190,640 12,820 10 178,150 209,540 591,160 -477,510 30,810,050 -1.5% 247,870 235,880 02 Allen -13,286,120 1,685,900 144,490 23,490 270,330 979,060 3,103,270 -10,182,850 365,511,590 -2.8% 7,900,740 1,672,300 03 Bartholomew -3,570,900 510,350 169,300 20,910 195,790 1,109,620 2,005,970 -1,564,930 88,205,950 -1.8% 1,116,660 565,200 04 Benton -670,780 45,040 7,870 0 351,760 14,420 419,090 -251,690 11,966,200 -2.1% 61,080 190,070 05 Blackford -699,830 90,990 4,320 10 47,310 33,920 176,550 -523,280 10,412,240 -5.0% 458,230 85,310 06 Boone -1,033,900 162,900 58,020 21,030 83,070 251,910 576,930 -456,970 76,995,690 -0.6% 229,210 146,810 07 Brown -58,450 14,860 21,980 330 2,300 5,940 45,410 -13,040 11,621,610 -0.1% 0 12,060 08 Carroll -391,220 45,330 30,150 90 88,010 19,570 183,150 -208,070 15,810,520 -1.3% 51,070 65,730 09 Cass -1,234,340 149,570 22,990 130 180,850 61,800 415,340 -819,000 33,450,170 -2.4% 612,080 204,630 10 Clark -2,802,370 485,190 72,870 3,720 80,940 184,100 826,820 -1,975,550 101,912,410 -1.9% 2,007,140 446,050 11 Clay -389,020 86,070 70,370 9,600 88,460 50,840 305,340 -83,680 15,665,950 -0.5% 5,610 79,640 12 Clinton -1,665,150 287,740 35,410 1,070 201,430 42,930 568,580 -1,096,570 31,526,230 -3.5% 834,100 255,540 13 Crawford -339,720 42,630 250 0 12,050 24,530 79,460 -260,260 8,000,670 -3.3% 207,050 49,420 14 Daviess -1,085,680 91,880 15,280 270 130,340 43,460 281,230 -804,450 26,333,950 -3.1% 141,250 114,000 15 Dearborn -1,304,650 279,400 39,110 1,990 59,640 387,150 767,290 -537,360 46,229,980 -1.2% 317,660 248,790 16 Decatur -670,160 147,880 30,590 1,100 127,020 260,640 567,230 -102,930 21,692,690 -0.5% 171,460 189,800 17 DeKalb -3,383,960 595,370 84,560 2,470 430,290 786,370 1,899,060 -1,484,900 43,190,920 -3.4% 744,860 882,210 18 Delaware -2,947,360 336,010 44,180 350 116,950 112,430 609,920 -2,337,440 111,342,050 -2.1% 2,135,280 485,460 19 Dubois -1,657,780 270,100 47,610 660 149,550 395,410 863,330 -794,450 40,620,540 -2.0% 365,870 377,480 20 Elkhart -7,784,110 886,260 102,280 1,440 201,820 698,080 1,889,880 -5,894,230 215,830,510 -2.7% 5,090,730 1,436,850 21 Fayette -571,030 71,020 12,520 1,210 94,530 6,520 185,800 -385,230 23,469,400 -1.6% 275,520 106,420 22 Floyd -1,505,410 410,530 88,310 3,900 18,800 416,430 937,970 -567,440 60,468,850 -0.9% 443,160 249,130 23 Fountain -532,730 66,280 18,030 370 105,270 49,560 239,510 -293,220 13,371,200 -2.2% 57,790 77,010 24 Franklin -254,920 72,990 35,970 850 41,100 23,080 173,990 -80,930 14,130,720 -0.6% 14,960 64,550 25 Fulton -518,980 102,850 82,940 7,550 124,740 78,070 396,150 -122,830 16,841,930 -0.7% 25,840 94,840 26 Gibson -3,384,820 253,070 26,870 1,770 242,130 473,600 997,440 -2,387,380 38,380,900 -6.2% 624,210 511,810 27 Grant -3,042,040 475,890 143,330 15,820 187,160 187,170 1,009,370 -2,032,670 54,012,640 -3.8% 1,603,590 412,610 28 Greene -420,560 74,530 11,380 260 86,270 28,080 200,520 -220,040 19,760,930 -1.1% 142,800 87,670 29 Hamilton -5,968,100 809,720 254,850 85,700 91,660 1,356,100 2,598,030 -3,370,070 399,346,120 -0.8% 2,720,570 838,420 30 Hancock -1,745,490 331,190 9,920 40 50,240 265,430 656,820 -1,088,670 81,622,500 -1.3% 560,340 273,700 31 Harrison -457,270 124,530 58,370 4,560 84,540 83,570 355,570 -101,700 20,541,560 -0.5% 2,130 95,810 32 Hendricks -3,312,710 333,870 17,590 6,310 46,100 695,040 1,098,910 -2,213,800 183,453,240 -1.2% 1,555,220 486,150 33 Henry -788,430 157,260 11,030 110 79,580 45,820 293,800 -494,630 37,431,190 -1.3% 377,690 133,040 34 Howard -12,001,340 1,565,250 105,070 460 364,670 41,440 2,076,890 -9,924,450 100,971,270 -9.8% 8,352,620 1,556,230 35 Huntington -1,101,000 210,230 26,340 980 151,160 53,920 442,630 -658,370 32,693,640 -2.0% 581,800 177,540 36 Jackson -1,616,690 328,130 31,160 2,890 149,480 430,530 942,190 -674,500 35,677,470 -1.9% 273,950 369,480 37 Jasper -1,275,980 231,410 118,490 7,780 205,270 145,280 708,230 -567,750 25,640,110 -2.2% 90 531,640

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 38 Jay -1,345,130 161,510 35,560 880 321,120 41,330 560,400 -784,730 19,920,900 -3.9% 510,920 243,200 39 Jefferson -1,824,400 251,480 61,730 1,760 206,990 501,230 1,023,190 -801,210 26,182,340 -3.1% 533,230 365,090 40 Jennings -858,160 129,540 47,580 10 131,880 58,310 367,320 -490,840 18,104,610 -2.7% 300,700 145,510 41 Johnson -3,201,290 481,000 81,950 26,780 46,250 448,630 1,084,610 -2,116,680 131,283,950 -1.6% 1,690,070 490,590 42 Knox -976,710 108,870 11,470 130 138,180 59,430 318,080 -658,630 35,224,030 -1.9% 607,660 125,800 43 Kosciusko -2,307,540 424,470 299,490 4,010 192,750 562,740 1,483,460 -824,080 69,401,390 -1.2% 375,360 518,130 44 LaGrange -670,890 142,530 87,700 410 99,040 156,980 486,660 -184,230 25,281,670 -0.7% 124,900 160,350 45 Lake -14,942,130 2,962,220 858,850 317,650 95,810 2,401,220 6,635,750 -8,306,380 701,033,900 -1.2% 7,823,970 1,623,780 46 LaPorte -3,348,300 654,960 255,610 8,220 193,570 864,950 1,977,310 -1,370,990 125,844,680 -1.1% 1,470,070 278,390 47 Lawrence -915,360 173,120 39,630 610 110,360 40,310 364,030 -551,330 35,167,450 -1.6% 391,120 176,590 48 Madison -2,965,280 405,440 8,660 520 76,720 93,910 585,250 -2,380,030 122,670,020 -1.9% 2,378,350 401,980 49 Marion -41,898,800 2,925,490 305,500 156,700 5,700 5,220,790 8,614,180 -33,284,620 982,936,690 -3.4% 26,627,910 5,374,370 50 Marshall -1,615,560 265,100 125,410 2,080 186,000 265,810 844,400 -771,160 41,273,490 -1.9% 595,770 280,290 51 Martin -276,890 52,970 18,280 260 85,870 25,700 183,080 -93,810 5,962,940 -1.6% 28,180 68,210 52 Miami -482,510 98,080 24,310 600 85,080 19,790 227,860 -254,650 24,244,930 -1.1% 165,360 96,440 53 Monroe -1,919,050 420,610 235,890 220,020 26,050 402,710 1,305,280 -613,770 111,813,390 -0.5% 106,490 326,960 54 Montgomery -2,277,200 407,270 50,370 3,570 426,880 293,210 1,181,300 -1,095,900 42,667,230 -2.6% 521,850 430,400 55 Morgan -617,520 189,880 99,050 11,650 29,410 125,260 455,250 -162,270 39,368,600 -0.4% 0 221,380 56 Newton -471,270 69,090 22,490 280 165,440 66,330 323,630 -147,640 16,450,070 -0.9% 58,780 84,520 57 Noble -1,866,090 392,010 111,070 1,560 201,550 404,550 1,110,740 -755,350 38,284,490 -2.0% 264,150 273,090 58 Ohio -35,780 7,930 3,410 380 5,740 6,750 24,210 -11,570 2,749,910 -0.4% 0 11,810 59 Orange -370,370 61,650 35,880 3,350 70,570 158,840 330,290 -40,080 11,792,680 -0.3% 33,210 92,200 60 Owen -227,420 43,510 6,770 0 23,070 23,360 96,710 -130,710 13,981,270 -0.9% 88,480 41,390 61 Parke -143,000 19,410 22,710 720 43,170 11,190 97,200 -45,800 10,000,960 -0.5% 2,700 46,630 62 Perry -799,820 58,220 12,170 100 44,570 31,430 146,490 -653,330 13,534,630 -4.8% 186,710 81,380 63 Pike -809,480 116,890 37,280 0 209,890 93,550 457,610 -351,870 14,124,430 -2.5% 117,830 230,180 64 Porter -5,140,550 1,059,810 195,480 7,930 102,430 1,259,770 2,625,420 -2,515,130 182,907,960 -1.4% 1,942,740 756,790 65 Posey -2,839,070 410,600 76,410 2,230 421,390 377,430 1,288,060 -1,551,010 31,284,820 -5.0% 338,740 1,322,110 66 Pulaski -179,770 22,200 17,500 780 65,470 14,900 120,850 -58,920 10,857,880 -0.5% 0 59,610 67 Putnam -784,260 254,770 41,660 650 131,030 344,490 772,600 -11,660 26,324,580 0.0% 157,090 306,580 68 Randolph -648,930 65,270 14,390 0 185,090 21,940 286,690 -362,240 23,135,770 -1.6% 271,420 121,580 69 Ripley -513,280 133,880 58,600 10,440 82,410 87,800 373,130 -140,150 18,810,290 -0.7% 1,380 137,470 70 Rush -623,930 74,140 10,810 130 147,470 11,170 243,720 -380,210 17,186,160 -2.2% 202,670 88,250 71 St. Joseph -11,422,200 2,240,660 496,580 173,430 285,110 1,234,690 4,430,470 -6,991,730 295,417,930 -2.4% 8,175,790 1,465,880 72 Scott -663,900 120,020 24,230 1,860 57,440 125,040 328,590 -335,310 16,224,370 -2.1% 136,670 88,720 73 Shelby -1,551,250 197,370 51,830 1,940 143,230 431,590 825,960 -725,290 39,482,920 -1.8% 333,380 213,620 74 Spencer -3,395,740 241,320 89,100 2,630 352,650 330,880 1,016,580 -2,379,160 21,815,470 -10.9% 57,610 342,100

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change After Circuit Breakers Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Total Net Change Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Est. Levy as % of Levy Change Levy Loss 75 Starke -374,810 76,110 73,430 130 68,290 39,460 257,420 -117,390 17,476,340 -0.7% 63,110 51,790 76 Steuben -965,510 163,320 237,680 1,010 42,710 263,510 708,230 -257,280 35,266,490 -0.7% 88,770 177,160 77 Sullivan -232,580 27,760 7,810 370 77,700 23,150 136,790 -95,790 19,010,560 -0.5% 38,610 57,040 78 Switzerland -127,850 16,260 13,190 1,110 26,040 26,170 82,770 -45,080 6,000,890 -0.8% 360 44,660 79 Tippecanoe -6,432,500 1,188,460 166,010 123,320 280,060 2,272,440 4,030,290 -2,402,210 146,159,720 -1.6% 2,005,470 1,191,230 80 Tipton -485,610 102,470 9,740 880 124,240 29,400 266,730 -218,880 15,153,090 -1.4% 145,570 84,450 81 Union -222,050 32,990 14,400 430 82,410 5,820 136,050 -86,000 6,971,800 -1.2% 32,140 54,560 82 Vanderburgh -7,160,530 1,041,010 66,380 20,900 15,480 424,660 1,568,430 -5,592,100 180,738,400 -3.1% 5,330,510 927,850 83 Vermillion -967,440 124,140 15,640 610 128,360 87,030 355,780 -611,660 16,400,530 -3.7% 340,580 262,030 84 Vigo -4,693,550 481,710 38,700 330 148,360 332,830 1,001,930 -3,691,620 108,432,950 -3.4% 2,962,490 831,910 85 Wabash -677,550 155,270 44,230 8,810 100,040 116,690 425,040 -252,510 21,812,050 -1.2% 132,960 142,760 86 Warren -124,540 19,370 11,670 870 50,340 8,590 90,840 -33,700 8,038,870 -0.4% 1,190 33,440 87 Warrick -1,447,080 517,880 156,100 21,530 80,470 195,860 971,840 -475,240 49,285,730 -1.0% 148,400 393,450 88 Washington -539,050 103,820 36,540 470 120,300 86,950 348,080 -190,970 18,812,360 -1.0% 88,920 106,530 89 Wayne -2,881,940 289,430 20,800 1,510 114,480 100,160 526,380 -2,355,560 65,494,060 -3.6% 2,161,200 351,710 90 Wells -529,950 127,440 52,220 8,060 101,290 103,430 392,440 -137,510 18,712,070 -0.7% 2,950 105,020 91 White -589,090 94,960 81,170 420 136,950 81,860 395,360 -193,730 24,045,710 -0.8% 74,740 134,310 92 Whitley -815,350 185,390 45,640 220 113,960 99,620 444,830 -370,520 22,944,290 -1.6% 80,240 149,880 -228,737,480 32,613,940 7,133,380 1,384,480 12,125,620 30,967,000 84,224,420 -144,513,060 6,608,448,300 -2.2% 110,629,700 36,000,430

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 01 Adams -23.7% 2.4% 0.6% 0.0% 2.3% 3.3% 2.4% -1.6% 19.2% -3.4% 02 Allen -25.6% 1.5% 0.6% 0.2% 2.4% 0.9% 1.1% -3.1% 23.9% -3.8% 03 Bartholomew -22.1% 1.8% 1.3% 0.5% 2.7% 3.6% 2.4% -1.6% 25.5% -3.9% 04 Benton -31.6% 4.3% 1.0% 0.0% 5.8% 2.1% 4.9% -2.4% 13.9% -7.7% 05 Blackford -33.6% 5.2% 0.4% 0.0% 1.5% 1.9% 2.2% -5.1% 27.5% -5.9% 06 Boone -18.4% 0.4% 0.7% 0.6% 1.0% 1.3% 0.7% -0.5% 4.0% -1.3% 07 Brown -19.6% 0.7% 0.4% 0.5% 0.4% 0.6% 0.5% -0.1% 0.0% -0.5% 08 Carroll -22.1% 1.6% 1.0% 0.1% 1.6% 1.2% 1.4% -1.4% 9.6% -2.1% 09 Cass -25.4% 2.9% 0.6% 0.0% 2.4% 1.2% 1.9% -3.0% 25.5% -4.1% 10 Clark -21.0% 1.6% 0.6% 0.1% 2.0% 0.5% 0.9% -1.9% 16.6% -2.9% 11 Clay -20.9% 4.2% 4.7% 5.3% 1.9% 2.4% 2.9% -0.7% 30.4% -2.5% 12 Clinton -23.9% 6.3% 1.2% 0.3% 2.2% 0.8% 2.6% -3.8% 40.0% -4.8% 13 Crawford -23.3% 2.6% 0.0% 0.0% 0.6% 2.5% 1.3% -3.5% 15.8% -4.3% 14 Daviess -22.2% 1.9% 0.6% 0.1% 1.7% 1.1% 1.4% -3.3% 5.5% -2.2% 15 Dearborn -16.8% 1.6% 0.6% 0.3% 1.5% 3.8% 2.0% -1.1% 26.5% -3.3% 16 Decatur -9.2% 2.9% 1.0% 0.2% 2.3% 4.4% 2.8% -0.4% 33.4% -3.8% 17 DeKalb -29.7% 6.2% 2.1% 0.3% 7.3% 6.2% 5.7% -3.3% 35.5% -10.3% 18 Delaware -24.3% 1.6% 0.3% 0.0% 1.6% 0.4% 0.8% -2.8% 4.6% -3.4% 19 Dubois -24.6% 2.0% 0.9% 0.1% 2.7% 3.3% 2.3% -1.8% 21.6% -3.9% 20 Elkhart -26.4% 1.6% 0.5% 0.0% 2.3% 1.0% 1.2% -3.1% 12.6% -4.1% 21 Fayette -23.2% 1.9% 0.7% 0.3% 2.2% 0.2% 1.4% -2.4% 5.4% -3.0% 22 Floyd -18.4% 1.6% 0.8% 0.2% 1.7% 2.6% 1.7% -0.9% 12.3% -2.2% 23 Fountain -26.8% 3.0% 1.0% 0.4% 1.8% 3.5% 2.1% -2.2% 22.3% -2.7% 24 Franklin -17.5% 1.3% 1.1% 0.6% 1.2% 1.4% 1.2% -0.5% 15.1% -1.7% 25 Fulton -23.4% 4.3% 2.6% 2.7% 2.6% 3.4% 3.1% -0.8% 34.4% -3.4% 26 Gibson -18.6% 3.1% 1.1% 0.4% 3.3% 4.5% 3.5% -5.1% 27.8% -6.5% 27 Grant -26.8% 6.0% 2.7% 2.2% 2.6% 1.1% 2.6% -4.1% 31.3% -4.9% 28 Greene -16.6% 1.3% 0.4% 0.2% 1.4% 1.0% 1.1% -1.1% 8.7% -2.2% 29 Hamilton -21.5% 0.4% 0.5% 0.5% 1.2% 1.2% 0.6% -0.8% 8.0% -1.5% 30 Hancock -23.5% 1.1% 0.1% 0.0% 0.7% 2.0% 1.1% -1.6% 10.9% -2.1% 31 Harrison -21.2% 1.8% 1.9% 2.0% 1.9% 2.1% 1.9% -0.5% 5.8% -2.3% 32 Hendricks -19.1% 0.5% 0.1% 0.1% 0.6% 1.2% 0.7% -1.2% 7.5% -1.7% 33 Henry -18.6% 1.9% 0.2% 0.0% 1.0% 0.7% 1.1% -1.5% 5.3% -2.4%

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 34 Howard -36.3% 10.7% 1.2% 0.0% 5.6% 0.2% 3.7% -11.1% 66.9% -10.6% 35 Huntington -23.4% 2.6% 0.9% 0.2% 2.5% 0.8% 1.8% -2.2% 12.3% -3.3% 36 Jackson -21.5% 5.1% 0.8% 0.3% 2.7% 4.8% 3.6% -2.0% 31.7% -4.8% 37 Jasper -20.1% 4.1% 4.0% 3.8% 3.4% 3.9% 3.8% -2.3% 3.9% -6.9% 38 Jay -26.2% 8.2% 2.2% 0.5% 4.2% 1.2% 3.8% -3.9% 60.8% -5.6% 39 Jefferson -26.2% 3.6% 2.0% 0.3% 5.0% 7.9% 4.8% -2.8% 40.6% -6.9% 40 Jennings -25.1% 2.6% 1.8% 0.0% 2.7% 1.4% 2.2% -2.4% 46.0% -3.6% 41 Johnson -23.2% 0.9% 0.5% 0.4% 0.7% 1.2% 0.9% -1.6% 12.1% -2.1% 42 Knox -9.9% 1.7% 0.4% 0.0% 1.9% 0.7% 1.2% -1.8% 12.5% -2.7% 43 Kosciusko -20.8% 2.2% 1.5% 0.3% 2.4% 3.7% 2.3% -1.1% 23.9% -3.3% 44 LaGrange -24.2% 2.1% 1.4% 0.2% 1.8% 3.2% 2.0% -0.7% 44.0% -2.5% 45 Lake -13.1% 1.5% 1.2% 1.3% 1.7% 1.4% 1.4% -1.4% 6.9% -2.8% 46 LaPorte -22.5% 2.5% 1.2% 0.2% 2.8% 3.0% 2.3% -1.3% 26.6% -2.1% 47 Lawrence -17.4% 1.8% 0.9% 0.1% 2.4% 0.5% 1.4% -1.8% 12.4% -3.1% 48 Madison -19.9% 1.4% 0.1% 0.0% 0.7% 0.4% 0.7% -2.5% 6.3% -3.1% 49 Marion -22.7% 1.0% 0.3% 0.2% 0.3% 1.3% 1.0% -3.2% 14.4% -3.9% 50 Marshall -24.9% 2.6% 1.5% 0.4% 2.6% 2.4% 2.3% -1.8% 43.2% -3.6% 51 Martin -26.7% 5.3% 2.4% 0.6% 4.3% 3.0% 3.9% -1.6% 28.7% -4.9% 52 Miami -20.0% 3.8% 1.1% 0.3% 1.5% 0.5% 1.5% -1.5% 7.1% -2.2% 53 Monroe -20.7% 1.1% 1.2% 1.2% 1.6% 1.3% 1.2% -0.5% 25.1% -1.7% 54 Montgomery -23.6% 14.4% 1.7% 0.5% 4.7% 2.7% 4.5% -3.0% 21.8% -5.8% 55 Morgan -20.7% 1.7% 1.6% 2.5% 1.1% 2.5% 1.8% -0.6% 1.5% -2.2% 56 Newton -22.6% 2.2% 1.3% 0.5% 2.2% 3.2% 2.2% -0.9% 20.9% -2.9% 57 Noble -23.3% 4.2% 1.9% 0.3% 3.1% 4.3% 3.5% -1.9% 27.6% -4.0% 58 Ohio -13.4% 1.0% 0.9% 1.0% 1.0% 0.9% 1.0% -0.4% 0.0% -1.4% 59 Orange -18.2% 2.4% 1.8% 1.2% 2.4% 3.4% 2.7% -0.3% 43.6% -3.3% 60 Owen -13.7% 1.1% 0.3% 0.0% 0.5% 1.6% 0.7% -0.9% 24.1% -1.6% 61 Parke -15.0% 1.7% 1.0% 1.0% 1.0% 1.3% 1.1% -0.5% 2619.5% -1.5% 62 Perry -28.1% 1.7% 0.7% 0.1% 1.9% 0.9% 1.3% -4.7% 8.3% -3.4% 63 Pike -12.8% 5.2% 3.3% 0.0% 5.6% 4.6% 5.0% -2.3% 28.6% -7.4% 64 Porter -17.7% 1.4% 0.8% 0.1% 1.8% 2.7% 1.6% -1.3% 14.6% -2.8% 65 Posey -23.1% 6.0% 3.6% 1.1% 7.2% 6.2% 6.1% -4.6% 36.1% -12.2% 66 Pulaski -18.6% 2.9% 1.9% 2.1% 1.5% 2.0% 1.8% -0.8% 0.0% -2.3%

Prepared by Legislative Services Agency, December 23, 2013 Attachment C Estimated Impact of the Elimination of 30% Personal Property Assessment Floor, 2015 Taxes

Net Tax Change Percentage Circuit Rate-Cntrl Personal Other Agricultural Other Real Total Real Net Total Breaker Fund Gross County Property Homesteads Residential Apartments Real Property Property All Property Change % Levy Change % 67 Putnam -16.8% 4.7% 1.2% 0.2% 2.1% 6.2% 3.7% 0.0% 51.4% -4.8% 68 Randolph -17.9% 1.9% 0.6% 0.0% 2.1% 0.7% 1.6% -1.7% 7.9% -2.9% 69 Ripley -22.3% 2.5% 2.2% 2.4% 1.7% 2.7% 2.2% -0.7% -2.8% 70 Rush -29.6% 2.6% 0.8% 0.1% 2.0% 0.6% 1.8% -2.4% 10.4% -2.7% 71 St. Joseph -27.3% 2.7% 1.6% 1.2% 3.1% 1.5% 2.0% -2.6% 10.3% -4.5% 72 Scott -20.8% 2.9% 1.1% 0.5% 2.3% 3.1% 2.5% -2.0% 11.0% -3.3% 73 Shelby -16.7% 2.1% 1.0% 0.5% 2.3% 3.8% 2.5% -1.7% 18.3% -3.6% 74 Spencer -28.7% 6.3% 4.4% 2.2% 7.2% 6.7% 6.4% -8.6% 90.7% -8.0% 75 Starke -21.8% 1.8% 1.4% 0.1% 1.7% 1.7% 1.6% -0.7% 13.1% -2.1% 76 Steuben -28.0% 2.1% 1.6% 0.3% 1.6% 3.8% 2.2% -0.7% 40.2% -2.4% 77 Sullivan -3.2% 1.2% 0.5% 0.5% 1.2% 0.9% 1.1% -0.5% 4.9% -1.5% 78 Switzerland -21.8% 1.5% 1.6% 1.6% 1.5% 1.5% 1.5% -0.8% 35.4% -2.3% 79 Tippecanoe -20.8% 3.2% 0.9% 0.7% 3.3% 5.1% 3.2% -1.5% 23.0% -4.6% 80 Tipton -21.4% 3.8% 0.8% 0.8% 2.2% 1.1% 2.2% -1.5% 19.4% -3.1% 81 Union -28.8% 2.4% 1.6% 0.6% 2.6% 1.2% 2.3% -1.3% 8.0% -3.4% 82 Vanderburgh -22.6% 2.0% 0.3% 0.3% 0.6% 0.6% 1.0% -3.0% 18.1% -3.9% 83 Vermillion -16.4% 4.6% 1.1% 0.9% 3.4% 4.6% 3.6% -3.9% 34.3% -8.4% 84 Vigo -19.9% 2.1% 0.4% 0.0% 2.3% 1.3% 1.5% -4.0% 12.7% -5.2% 85 Wabash -15.7% 5.5% 2.1% 3.2% 2.1% 2.5% 2.9% -1.3% 86.6% -3.1% 86 Warren -17.0% 1.7% 1.8% 2.6% 1.1% 2.1% 1.3% -0.4% 419.0% -1.6% 87 Warrick -14.4% 2.4% 2.1% 2.0% 2.7% 2.4% 2.4% -0.9% 18.0% -3.5% 88 Washington -25.0% 2.9% 1.2% 0.2% 2.0% 3.7% 2.3% -1.1% 16.4% -2.7% 89 Wayne -27.2% 2.1% 0.3% 0.1% 1.4% 0.5% 1.1% -3.9% 27.7% -4.3% 90 Wells -16.3% 3.5% 2.9% 3.0% 1.9% 2.5% 2.6% -0.7% 26.0% -2.8% 91 White -16.6% 2.2% 1.5% 0.2% 1.9% 2.5% 2.0% -0.8% 20.5% -2.5% 92 Whitley -19.8% 2.0% 1.3% 0.1% 2.1% 2.4% 2.0% -1.4% 17.6% -2.8% -21.5% 1.7% 0.9% 0.5% 2.4% 1.7% 1.6% -2.3% 13.5% 3.6%

Prepared by Legislative Services Agency, December 23, 2013 Attachment D

Estimated Local Option Income Tax Rate Needed to Replace Personal Property Tax Losses, 2015 Taxes

Personal Property Tax Reduction LOIT Rate For Replacement Total 30% Floor Total 30% Floor County Elimination Elimination Elimination Elimination 01 Adams 4,514,950 1,068,670 0.73% 0.17% 02 Allen 51,908,200 13,286,120 0.64% 0.16% 03 Bartholomew 16,172,740 3,570,900 0.79% 0.17% 04 Benton 2,122,910 670,780 1.13% 0.36% 05 Blackford 2,085,460 699,830 1.02% 0.34% 06 Boone 5,617,350 1,033,900 0.23% 0.04% 07 Brown 297,600 58,450 0.10% 0.02% 08 Carroll 1,768,160 391,220 0.42% 0.09% 09 Cass 4,861,640 1,234,340 0.77% 0.19% 10 Clark 13,346,890 2,802,370 0.63% 0.13% 11 Clay 1,861,090 389,020 0.42% 0.09% 12 Clinton 6,979,720 1,665,150 1.22% 0.29% 13 Crawford 1,460,050 339,720 0.99% 0.23% 14 Daviess 4,898,180 1,085,680 0.86% 0.19% 15 Dearborn 7,749,320 1,304,650 0.68% 0.12% 16 Decatur 7,297,970 670,160 1.46% 0.13% 17 DeKalb 11,378,570 3,383,960 1.40% 0.42% 18 Delaware 12,131,040 2,947,360 0.68% 0.17% 19 Dubois 6,731,480 1,657,780 0.60% 0.15% 20 Elkhart 29,506,560 7,784,110 0.78% 0.21% 21 Fayette 2,456,400 571,030 0.80% 0.19% 22 Floyd 8,166,440 1,505,410 0.44% 0.08% 23 Fountain 1,984,380 532,730 0.59% 0.16% 24 Franklin 1,457,020 254,920 0.33% 0.06% 25 Fulton 2,221,260 518,980 0.61% 0.14% 26 Gibson 18,223,180 3,384,820 2.40% 0.45% 27 Grant 11,365,850 3,042,040 1.10% 0.29% 28 Greene 2,528,970 420,560 0.45% 0.08% 29 Hamilton 27,746,370 5,968,100 0.23% 0.05% 30 Hancock 7,430,790 1,745,490 0.41% 0.10% 31 Harrison 2,154,120 457,270 0.28% 0.06% 32 Hendricks 17,387,750 3,312,710 0.44% 0.08% 33 Henry 4,229,030 788,430 0.53% 0.10% 34 Howard 33,043,840 12,001,340 2.32% 0.84% 35 Huntington 4,701,430 1,101,000 0.70% 0.16% 36 Jackson 7,506,830 1,616,690 0.95% 0.20% 37 Jasper 6,361,410 1,275,980 0.88% 0.18% 38 Jay 5,143,430 1,345,130 1.63% 0.43% 39 Jefferson 6,968,100 1,824,400 1.14% 0.30% 40 Jennings 3,422,560 858,160 0.80% 0.20% 41 Johnson 13,773,430 3,201,290 0.38% 0.09% 42 Knox 9,857,660 976,710 1.36% 0.13% 43 Kosciusko 11,117,340 2,307,540 0.77% 0.16% 44 LaGrange 2,769,110 670,890 0.46% 0.11% 45 Lake 113,783,960 14,942,130 1.16% 0.15% 46 LaPorte 14,910,940 3,348,300 0.71% 0.16% 47 Lawrence 5,270,780 915,360 0.69% 0.12% 48 Madison 14,923,230 2,965,280 0.72% 0.14% 49 Marion 184,802,830 41,898,800 1.04% 0.24% 50 Marshall 6,483,200 1,615,560 0.67% 0.17%

Prepared by Legislative Services Agency, December 23, 2013 Attachment D

Estimated Local Option Income Tax Rate Needed to Replace Personal Property Tax Losses, 2015 Taxes

Personal Property Tax Reduction LOIT Rate For Replacement Total 30% Floor Total 30% Floor County Elimination Elimination Elimination Elimination 51 Martin 1,038,950 276,890 0.61% 0.16% 52 Miami 2,413,410 482,510 0.46% 0.09% 53 Monroe 9,288,250 1,919,050 0.35% 0.07% 54 Montgomery 9,632,620 2,277,200 1.44% 0.34% 55 Morgan 2,985,950 617,520 0.21% 0.04% 56 Newton 2,086,440 471,270 0.70% 0.16% 57 Noble 8,015,890 1,866,090 0.99% 0.23% 58 Ohio 267,850 35,780 0.24% 0.03% 59 Orange 2,039,660 370,370 0.72% 0.13% 60 Owen 1,657,020 227,420 0.51% 0.07% 61 Parke 956,470 143,000 0.38% 0.06% 62 Perry 2,848,740 799,820 0.89% 0.25% 63 Pike 6,333,600 809,480 2.44% 0.31% 64 Porter 29,070,750 5,140,550 0.61% 0.11% 65 Posey 12,267,120 2,839,070 1.90% 0.44% 66 Pulaski 964,590 179,770 0.33% 0.06% 67 Putnam 4,678,200 784,260 0.75% 0.13% 68 Randolph 3,618,470 648,930 0.87% 0.16% 69 Ripley 2,300,940 513,280 0.44% 0.10% 70 Rush 2,108,290 623,930 0.67% 0.20% 71 St. Joseph 41,882,880 11,422,200 0.78% 0.21% 72 Scott 3,187,300 663,900 0.95% 0.20% 73 Shelby 9,265,660 1,551,250 1.05% 0.18% 74 Spencer 11,835,060 3,395,740 2.78% 0.80% 75 Starke 1,718,090 374,810 0.48% 0.11% 76 Steuben 3,452,250 965,510 0.50% 0.14% 77 Sullivan 7,335,540 232,580 2.04% 0.06% 78 Switzerland 587,220 127,850 0.44% 0.10% 79 Tippecanoe 30,889,460 6,432,500 0.92% 0.19% 80 Tipton 2,264,050 485,610 0.62% 0.13% 81 Union 769,910 222,050 0.63% 0.18% 82 Vanderburgh 31,745,310 7,160,530 0.83% 0.19% 83 Vermillion 5,897,450 967,440 2.04% 0.33% 84 Vigo 23,602,930 4,693,550 1.29% 0.26% 85 Wabash 4,321,540 677,550 0.82% 0.13% 86 Warren 734,260 124,540 0.38% 0.06% 87 Warrick 10,074,870 1,447,080 0.58% 0.08% 88 Washington 2,156,210 539,050 0.52% 0.13% 89 Wayne 10,580,960 2,881,940 1.05% 0.28% 90 Wells 3,253,260 529,950 0.51% 0.08% 91 White 3,543,930 589,090 0.74% 0.12% 92 Whitley 4,110,700 815,350 0.62% 0.12% Total / Avg. 1,062,663,570 228,737,480 0.77% 0.17%

Prepared by Legislative Services Agency, December 23, 2013