Town%20of%20Highland

1
Town of Highlands Experience for its
Governmental Functions
Illustrates relationship of non-property tax
revenues to expenses by functions
2
Town of Highlands Experience for its Utilities
(business-type) Functions
Illustrates relationship of non-property tax
revenues to expenses by functions
3
Town of Highlands Experience for its
Governmental Functions
4
Town of Highlands Experience for its Utilities
Functions
5
Town of Highlands Experience for All
(Governmental Utilities) Functions
6
Town of Highlands Experience How Property Tax
Dollars break-out
7
(No Transcript)
8
(No Transcript)
9
(No Transcript)
10
(No Transcript)
11

• As a resident of Highland I have taxation with
  representation as follows
• Town of Highland
• School Town of Highland
• North Township
• Lake County Public Library
• Lake County Solid Waste Management District
• Lake County
• State of Indiana

12
Rates of Return and Horizontal Inequity

• Town of Highland
• 6.10 of Income Tax Base
• 4.86 of Lake Co. Population
• 4.2 of All Prop Levies
• 68.3 rate of return
• 31.7 of each income tax dollar paid
  subsidizes six other communities

13
Rates of Return and Horizontal Inequity

• Town of Munster
• 7.00 of Income Tax Base
• 4.44 of Lake Co. Population
• 5.9 of All Prop Levies
• 84.9 rate of return
• 15.1 of each income tax dollar paid
  subsidizes six other communities

14
Rates of Return and Horizontal Inequity

• Town of Griffith
• 4.00 of Income Tax Base
• 3.58 of Lake Co. Population
• 2.9 of All Prop Levies
• 72.9 rate of return
• 27.1 of each income tax dollar paid
  subsidizes six other communities

15
Rates of Return and Horizontal Inequity

• Town of Schererville
• 7.50 of Income Tax Base
• 5.13 of Lake Co. Population
• 5.4 of All Prop Levies
• 72.0 rate of return
• 28 of each income tax dollar paid subsidizes
  six other communities

16
Rates of Return and Horizontal Inequity

• Town of Dyer
• 4.00 of Income Tax Base
• 2.87 of Lake Co. Population
• 2.7 of All Prop Levies
• 67.4 rate of return
• 32.6 of each income tax dollar paid
  subsidizes six other communities

17
Rates of Return and Horizontal Inequity

• Unincorporated
• 9.54 of Income Tax Base
• 8.37 of Lake Co. Population
• 4.9 of All Prop Levies
• 51.8 rate of return
• 48.2 of each income tax dollar paid
  subsidizes six other communities

18
Rates of Return and Horizontal Inequity

• City of East Chicago
• 4.60 of Income Tax Base
• 6.69 of Lake Co. Population
• 13.4 of All Prop Levies
• 291.3 rate of return
• Each income tax dollar paid gets a return of
  2.91 from 13 outside communities.

19
Rates of Return and Horizontal Inequity

• City of Whiting
• .90 of Income Tax Base
• 1.06 of Lake Co. Population
• 2.5 of All Prop Levies
• 273.2 rate of return
• Each income tax dollar paid gets a return of
  2.73 from 13 outside communities.

20
Rates of Return and Horizontal Inequity

• City of Gary
• 15.61 of Income Tax Base
• 21.2 of Lake Co. Population
• 21.6 of All Prop Levies
• 138.4 rate of return
• Each income tax dollar paid gets a return of
  1.38 from 13 outside communities.

21
Rates of Return and Horizontal Inequity

• City of Hammond
• 14.31 of Income Tax Base
• 17.14 of Lake Co. Population
• 14.7 of All Prop Levies
• 103.1 rate of return
• Each income tax dollar paid gets a return of
  1.31 from 13 outside communities.

22
Rates of Return and Horizontal Inequity

• Town of Winfield
• 0.5 of Income Tax Base
• 0.47 of Lake Co. Population
• 0.6 of All Prop Levies
• 127.2 rate of return
• Each income tax dollar paid gets a return of
  1.27 from 13 outside communities.

23
Rates of Return and Horizontal Inequity

• Town of St. John
• 2.20 of Income Tax Base
• 1.73 of Lake Co. Population
• 2.3 of All Prop Levies
• 106.2 rate of return
• Each income tax dollar paid gets a return of
  1.06 from 13 outside communities.

24
Possible Responses

• A Fair Solution Apply Income tax to Levy common
  to all The County/State Levies
• Apply the approximately 78 million that a 1 tax
  would raise to the one common property levy for
  which all residents are represented - the
  County/State Levies adjusted for Health
  Departments and related differences

25
Possible Responses

• But how about something that is more than fair
  how about something that is Just!
• A Just Solution - New Formula Allow in some
  proportion some to stay where collected some
  per capita-based distribution Consider the
  following examples..

26

• A pool for the 78 million is formed with 50
  distributed according to income tax base and 50
  based upon population see the smoothing effect!

27

• A pool for the 78 million is formed with 55
  distributed according to income tax base and 45
  based upon population.

28

• A pool for the 78 million is formed with 60
  distributed according to income tax base and 40
  based upon population.

29
For Democracy is a method of finding proximate
solutions to insoluble problems.
Reinhold Niebuhr