Circuit Breaker Information
Taxpayer Information
Circuit Breaker Information
- Memorandum on Circuit Breakers
- Circuit Breaker Fact Sheet (PDF)
- Debt Exemption in Lake and St. Joseph Counties FAQ - December 21, 2009
For More Information
For more information on the circuit breaker, contact your County Auditor. A complete listing of Auditor contact information can be found online at http://www.in.gov/serv/dlgf_officials.
Additional information regarding the circuit breaker can be obtained by contacting the Indiana Department of Local Government Finance at (317) 233-9222.
Local Official Information
UPDATE: Circuit breaker calculation worksheets are now available below for counties with certified 2010 budget orders.
2010 circuit breaker credits must be reported to the Department of Local Government Finance ("DLGF") pursuant to IC 6-1.1-20.6-11. The statute requires the county auditor to report “the amount that each taxing unit’s distribution of property taxes will be reduced under section 9.5 of this chapter as a result of the granting of the credits.” IC 6-1.1-20.6-9.5 provides that the county auditor shall notify each political subdivision, in which the credit is applied, of the reduction of property tax collections. Please note these reporting templates do not reflect circuit breaker losses to redevelopment commissions within TIF districts.
This report should be submitted to the DLGF within thirty (30) days of abstract approval. If the amount of credit changes after the certification date, the county auditor shall submit an amended certification to the DLGF.
County Specific Circuit Breaker Reporting Templates
