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In 2002 the average property tax assessment in the state was 8.82%, with some areas in excess of 10% leading to calls for property tax reform. [7] Governor Mitch Daniels ran for office in 2004 advocating reform as part of his platform. During the subsequent legislative session, the General Assembly approved a 1% cap on property tax rates.
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Signs of Discontent: 9-12-09 in DC [permanent dead link ], slide show by Life magazine. Signs of the Tea-Party Protests, photo essay by Time magazine. "12 Tea Party leaders to watch" Archived May 21, 2013, at the Wayback Machine, National Journal, February 4, 2010. Tea Party Express Comes To A Head On Tax Day by NPR.
Values are determined by local officials, and may be disputed by property owners. For the taxing authority, one advantage of the property tax over the sales tax or income tax is that the revenue always equals the tax levy, unlike the other types of taxes. The property tax typically produces the required revenue for municipalities' tax levies.
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