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Local taxing authorities do not receive more money by raising property values. Changes in property values do not change the amount of tax dollars needed for local services. A local taxing authority has authority to levy tax on property within its jurisdiction based on the amount of money needed to provide public services. The local taxing authorities' budgets are published, public hearings are completed, and budgets are set in August of each year.

The following is a list of the most common taxing authorities:
  • Airport Authority
  • Ambulance
  • Cemetery
  • City
  • County
  • Fire
  • Hospital
  • Improvement district for sewers, streets, water, etc.
  • Local USD
  • Public library
  • Statewide USD
  • Sewer-Water
  • State
  • Township
  • Watersheds

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