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The tax course — a town that levies nothing

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DLGF budget orders for St. Joseph County, 2026 and 2025, Unit 0861 read directly

The town unit's certified course is read from the Department of Local Government Finance's budget orders, the strongest carrier the tax record has. Unit 0861, Indian Village Civil Town, qualified for shortened review, and its 2026 certification is a zero: certified assessed value $10,052,186; certified budget $39,380; certified levy $0; certified rate $0.0000. The budget is four funds, each approved as displayed — General $25,900; Local Road & Street $3,700; Motor Vehicle Highway $9,500; Cumulative Capital Improvement (cigarette tax) $280 — a town budget run entirely on non-property-tax revenue: state road and street distributions and the cigarette-tax fund. The overlapping Taxing District 006, Indian Village — all units combined, not the town's own rate — totals 2.3275 for 2026 against 2.3955 for 2025, identical to the Clay Township district's rate in both years, exactly what a zero town levy stacked on the township, county and school rates would produce.

The 2025 order carries the same unit at a certified assessed value of $10,642,609 and a $37,100 total budget, again at a zero levy — and carries a discipline the 2026 entry does not: every fund in the 2025 entry is restricted, in the order's own words, "The total appropriations were restricted to the prior year total because of improper advertising," the levies restricted on the same ground. One pointer toward 2027, labelled uncertified: the state's budget-notices lookup shows the unit's 2027 proposed budget at $41,690 with a first proposed levy of $452 — proposed only, after public hearing 21 October 2026 and adoption 31 October 2026 as the lookup prints them; the 2027 budget order is its settler.

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Using this page? Copy a credit line. Last updated November 12, 2026.

Source: The tax course — a town that levies nothing, Moosed History by Project Moosed, https://history.projectmoosed.com/usa/midwest/indiana/indian-village/government/tax-course-a-town-that-levies-nothing/