Thursday, July 24, 2014

DLGF Publishes Guidance on Annexation Reporting

TO: County Auditors

FROM: Courtney Schaafsma, Budget Division Director

RE: Annexation Reporting

DATE: July 21, 2014

Each county auditor is required to report to the Department of Local Government Finance (“Department”) any annexations that occurred between March 2, 2013 and March 1, 2014. The report covers a taxing unit that annexed additional geographic areas and has properly presented the annexation documents to the county auditor for taxation purposes. It includes the net assessed value of the annexed area as of March 1, 2014, which is needed in order to complete the Levy Limitation formula for the taxing unit.

Please list the name of the taxing unit and certify the net assessed value of the annexed area. This is the valuation of Real and Personal Property and should be reflected at 100% true tax value. The net assessed value reported should be based on 2014 Pay 2015 assessed values.

Also, please inform the Department if an annexation by a municipality affects the boundaries of a public transportation corporation pursuant to IC 36-9-4-13, an airport authority pursuant to IC 8-22-3-1, and/or a library pursuant to IC 36-12-2-3.

Please provide the annexation information as soon as it is available. If no annexation was certified, indicate such by entering “none.” Please sign and return a scanned copy to Neil Broshears, Budget Data Specialist at or fax to (317) 974-1629.

If you have any questions, do not hesitate to contact Courtney Schaafsma, Budget Division Director, at (317) 234-3937 or e-mail