(Cont'd)
DELAWARE COUNTY, INDIANA
SCHEDULE OF ASSUMPTIONS
(7) Annual Growth Factors for Selected Revenues (2026 - 2030)
*Unless otherwise noted in the report.
On narrow screens, each row is presented as a card in the order of the column headings.
| Receipt Name | Notes Ref. # | 2026 | 2027 Est. | 2028 Est. | 2029 Est. | 2030 Est. |
|---|---|---|---|---|---|---|
| Alcohol and Cigarette Tax | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Building Permits and Fees | (2) | 3-Year Avg. | -100.0% | 0.0% | 0.0% | 0.0% |
| Charges for Services | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| E911 Fees | (8) | -0.6% | -0.6% | -0.6% | -0.6% | -0.6% |
| Earnings on Investments and Deposits | (7) | See Note | See Note | See Note | See Note | See Note |
| Emergency Medical Service Fees | (9) | 12.6% | 12.6% | 12.6% | 12.6% | 12.6% |
| Fines and Fees | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Grant Receipts | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Health Department Services | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Housing of Federal Inmates | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |
| Licenses and Permits | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| LIT Certified Shares | (3) | See Note | -3.5% | 6.0% | 6.0% | -100.0% |
| LIT County Services | (4) | - | - | - | - | See Note |
| LIT Economic Development | (3) | See Note | -3.3% | 6.0% | 6.0% | -100.0% |
| LIT Public Safety | (3) | See Note | -2.9% | 6.0% | 6.0% | -100.0% |
| LIT Supplemental | (5) | See Note | -100.0% | - | - | - |
| LRS Distribution | (6) | -10.3% | 1.9% | 1.9% | 1.9% | 1.9% |
| Miscellaneous Receipts | (1) | -9.8% | 0.0% | 0.0% | 0.0% | 0.0% |
| MVH Distribution | (6) | -9.8% | 2.4% | 2.4% | 2.4% | 2.4% |
| Other Receipts | -100.0% | 0.0% | 0.0% | 0.0% | 0.0% | |
| Refunds and Reimbursements - Recurring | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Refunds and Reimbursements - Nonrecurring | -100.0% | 0.0% | 0.0% | 0.0% | 0.0% | |
| Rental Receipts | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
| Transfers In | -100.0% | 0.0% | 0.0% | 0.0% | 0.0% | |
| Wheel Tax/Surtax | (1) | 3-Year Avg. | 0.0% | 0.0% | 0.0% | 0.0% |
Notes:
(1) 2026 is based on average of actual receipts from 2023 - 2025.
(2) 2026 is based on average actual receipts from 2024 - 2025. Per HB 1001 2026 section 17, IC 36-7-2.3 beginning in 2027 all building revenues and expenses will be disbursed into the newly created Building and Construction Related Fees (#1240) dedicated exclusively to reimbursing the actual costs incurred by the unit related to the imposition and calculation of the fee.
(3) Local income tax for 2024 - 2026 is based on DLGF certified. 2027 is based on DLGF estimated Local Income Tax dated 8/14/2026. 2028 is based on the historical average growth between 2019 and 2026. Per HEA 1210, current LIT structure will expire in 2028 witih first distributions beginning in 2030.
(4) Assumes the county adopts a .90% LIT County Services rate. Calculated as 0.90% of estimated 2029 - 2030 AGI based on historical average growth between 2019 and 2026. Per the DLGF memo dated 7/17/26, the current distribution method based on levy will continue through 2029.
(5) 2026 Supplemental LIT is based on DLGF Certified report dated 5/12/2026.
(6) Beginning in May 2026, Indiana’s Governor suspended the vehicle excise tax. Because the duration of the suspension remains uncertain, the forecast reflects only the reduction in revenue based on actual collections through July 2026. For 2027–2031, revenue is projected to grow at the average annual rate observed from 2022 through 2025, using 2025 actual collections as the base year.
(7) Earnings on investments are based on ninety percent of prior year rate of return based upon earnings as a percentage of beginning cash.
(8) Based on historical trends, E911 fees are declining. Projections for 2026–2030 are based on the average rate of decrease between 2022 through 2025.
(9) Based on historical trends, EMS fees are increasing. Projections for 2026–2030 are based on the average rate increase between 2022 through 2025.