Capital Comments
Purdue AgricultureTimely topics on public policy issues related to state and local government in Indiana published once a month.
| Publishes | Monthly | Episodes | 150 | Founded | 18 years ago |
|---|---|---|---|---|---|
| Category | Government | ||||
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Purdue ag economist of Larry DeBoer has been writing Capital Comments once a month for 25 years. Last month marked the 300th column. Let’s do one more, number 301. And let’s look back.
The Indiana General Assembly passed a bill to reform property taxes back in April. If the legislature makes no changes — a big if — we know what’s going to happen each year until 2031. Purdue ag economist, Larry DeBoer, predicts what the next six yea... more
The Indiana Constitution of 1851 had a very broad idea of what should be taxed by the property tax. Basically: tax everything. When the policy proved impractical, exemptions were added. It was the beginning of a trend. Purdue ag economist, Larry DeBo... more
It’s been hard to follow the many impositions, cancellations, negotiations and pauses in tariff policy. Purdue ag economist, Larry DeBoer, explains what tariffs are and how they might affect businesses and the consumer.
Capital Comments reflects and... more
Indiana uses an assessment standard for property taxes called “market value in use.” The assessment is the value of the property decided by the county assessor for tax purposes. It’s a prediction of what the house could sell for, on the open market, ... more
Sometimes taxes cost more to collect than the revenue they generate. Back in 2015, the Indiana General Assembly recognized one example. Purdue ag economist, Larry DeBoer, explains the personal property tax exception and how it's evolved over the past... more
The governor signed Senate Bill 1 into law on April 15, 2025. The property tax impact of this bill has been talked about a lot. But the bill also makes big changes in the second most important local tax — the local income tax, or LIT.
Purdue ag econ... more
Each spring the county treasurer reminds us just how complicated the Indiana Property Tax is, by mailing form TS-1, “Taxpayer and Property Information.” It’s a one-page summary of how they get from the assessed value of your house to the amount you o... more
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