Elkhart County Auditor
CAGIT Tax Distributions
Each of Indiana's 92 county councils/county income tax councils can choose to adopt an ordinance that imposes a local option income tax (LOIT), also commonly known as "county tax." The Indiana General Assembly established this tax to be used to supplement authorized expenditures that normally are paid for with property tax revenues. Once adopted, the county tax remains in effect until the council opts to rescind the tax, or until reaching a preset time (such as a rate/tax automatically sunsetting once a bond is paid off, a specific number of years, etc.). Generally, the council can also choose to increase or decrease the county tax rate after it is imposed.
County tax is imposed on Indiana state adjusted gross income reported by individuals who live and/or work in those counties and is figured on the annual Indiana individual income tax return (IT-40, IT-40EZ, IT-40PNR, IT-40RNR). The Department of Revenue (DOR or the department) collects this tax (through payroll tax withholdings, estimated tax payments and payments made with the filing of tax returns). After the tax return is filed, the individual's final county tax liability is calculated. As of Oct. 1, 2013, all of Indiana's 92 counties have imposed a county tax.
Currently, three main county income tax types are available to be adopted. Each county council/county income tax council chooses the type of county income tax to imporse based on how the funds are to be used. The collected County Adjusted Gross Income Tax (CAGIT) funds may be treated as though they were a property tax, including paying certain costs of facilities and buildings, including the county courthouse, and pay certain costs of operating a jail and juvenile detention center.
2016 Special Distribution
Elkhart County Auditor – Pauline Graff
Contact us at the Auditor’s Office
Elkhart County Administration Offices
117 2nd Street, 2nd Floor
Goshen, IN 46526
Auditor: 574- 535-6719
Real Estate: 574-535-6710
Monday 8:00am – 5:00pm
Tuesday - Friday 8:00am – 4:00pm