Legal Insights county office research (Oct. 13, 2026): Indiana Gateway budgets 2019-2026 and the indicator sources linked on each line.
Ratio-study figures are county-wide numbers computed by Legal Insights' county study from the 2025 ratio study, not DLGF's official township statistics. A position compares this county with counties of similar size. It is not a grade: for most measures a higher or lower number is neither good nor bad on its own.
Median assessment ratio, homes · 2025
0.997
Assessed value divided by sale price for homes that sold; the middle value. 1.00 means assessments equal sale prices.
How much this is the officeholder's to decide: high: the assessor and the assessor's vendor set values; DLGF reviews and approves the ratio study
Position 3 of 16 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source
Assessment uniformity (COD) · 2025
4.8
Coefficient of dispersion: lower means similar homes are assessed more evenly. The IAAO residential standard is 15 or less; DLGF applies it township by township, so a county-wide figure is context.
How much this is the officeholder's to decide: high: the assessor and the assessor's vendor set values; DLGF reviews and approves the ratio study
Position 16 of 16 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source
Price-related differential (PRD) · 2025
1.017
Whether lower- and higher-priced homes are assessed at the same ratio; the IAAO range is 0.98 to 1.03.
How much this is the officeholder's to decide: high: the assessor and the assessor's vendor set values; DLGF reviews and approves the ratio study
Position 1 of 16 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source
Home sales used in the ratio study · 2025
1,701
How many sales the study could use; fewer sales make the other figures less certain.
Context, not something the officeholder sets: number of sales in the market, not an assessor choice
Position 3 of 16 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source
Net assessed value growth · pay2024-pay2026
+18.9%
Change in the county's net assessed value from taxes payable in 2024 to 2026.
How much this is the officeholder's to decide: low: mostly market prices, new construction and state law; the assessor applies them
Position 7 of 17 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source