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The Department of Local Government Finance is responsible for ensuring property tax assessment and local government budgeting are carried out in accordance with Indiana law. The Department is charged with publishing property tax assessment rules and annually reviewing and approving the tax rates and levies of every political subdivision in the state, including all counties, cities, towns, townships, school corporations, libraries, and other entities with tax levy authority.
The Department is led by Commissioner Tim Rushenberg, who was appointed by Governor Mitch Daniels on December 15, 2008. Commissioner Rushenberg oversees the operations of the Department and serves as a member of the Distressed Unit Appeals Board. Commissioner Rushenberg is assisted in overseeing the Department's four divisions by the Deputy Commissioner, Chief of Staff / Director of Communications and the General Counsel.
Deputy Commissioner Sarah Ancel assists the Commissioner in overseeing the Department's four divisions.
General Counsel Brian Bailey and his staff draft and publish property tax assessment rules and interpret statutory law to ensure property tax assessments and local government budgeting are carried out in accordance with Indiana law and Department rules and regulations.
The Assessment Division is led by Director J. Barry Wood. Director Wood and his staff provide guidance, technical instruction and support to taxpayers and local officials across the state. The assessment division promotes consistent assessing procedures throughout the state by providing guidance, technical instruction and securing compliance with the applicable laws to ensure the fair and equitable assessment of real and personal property for taxpayers and local officials. The division is responsible for the statewide assessment of public utilities; personal property auditing; assisting in equalization studies; developing manuals, rules and guidelines for use by local officials; and providing training to assessing officials and administering an assessment certification program. The division maintains field representatives throughout the state to better serve local units of government. To contact a local field representative, see (CONTACT US page on Web site) or call (317) 232-3773.
The Budget Division is led by Director Karen Large. Director Large and her staff work closely with local officials in preparing their annual budgets and to monitor and enforce statutory compliance with Indiana law. The division's staff provides recommendations to the Commissioner on matters related to budgets, rates, levies, exceptions to property tax controls and taxpayer exceptions to tax rate increases. Throughout the year division staff are involved in training and participate in budget hearings and appeals throughout the state. The division maintains field offices throughout the state to better serve local units of government. To contact a local field representative, see (CONTACT US page on Web site) or call (317) 232-3773.
The Data Analysis Division is led by Director of Data Analysis and Information Technology Jeff Volz. He and his staff conduct on-going research and analysis in all areas of property taxation to ensure the fair and equitable distribution of the property tax burden in Indiana.
The Communications Division is led by Director and Chief of Staff Mary Jane Michalak. Along with her staff, Director Michalak supports communications and public relations activities on behalf of the Department. In her role as Chief of Staff, she assists the Commissioner with formulating an implementing Department policies. Additionally, she directs staffing, human resources, and administrative functions within the agency.
The Operations & Policy Division is led by Director of Operations and Policy Tim Jorczak. He and his staff perform duties related to the agency budget, invoicing, etc. as well as policy related duties.