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The property taxes are assessed ad valorem. Payments are made semi-annually, although many individuals and business use escrow accounts to collect the tax on a monthly basis, and are made in the prior years assessed value. [7] Tax deductions can also be claimed on property taxes, the most significant being for businesses located in economic ...
The largest property tax exemption is the exemption for registered non-profit organizations; all 50 states fully exempt these organizations from state and local property taxes with a 2009 study estimating the exemption's forgone tax revenues range from $17–32 billion per year.
When the Unigov provision was enacted, the First Class City population threshold was 250,000. Indianapolis had a population of over 500,000 people in 1970, more than double the threshold. The next most populous city was Fort Wayne with a population of 174,000; as such, Indianapolis was the only city affected by the legislation.
The City-County Council passed the Mile Square tax on property owners, called an "economic enhancement district," at its final meeting of 2023, to help pay for improvements, security and homeless ...
The city of Indianapolis maintains 212 public parks, totaling 11,258 acres (4,556 ha) or about 5.1% of the city's land area. [123] [124] Eagle Creek Park, Indianapolis's largest and most visited park, ranks among the largest municipal parks in the U.S., covering 4,766 acres (1,929 ha). [125]
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The council members serve four-year terms. They are responsible for setting salaries, the annual budget, and special spending. The council also has limited authority to impose local taxes, in the form of an income and property tax that is subject to state level approval, excise taxes, and service taxes. [8] [9]