The following resources are designed to help county assessors and taxing districts determine the effect of the negative rate of inflation on levy limits.

IPD memos to County Assessors

• 2018 tax year
• 2017 tax year
• 2016 tax year
• 2015 tax year
• 2014 tax year
• 2013 tax year
• 2012 tax year
• 2010 tax year

More information

• Cover memo to county assessors and treasurers: Negative implicit price deflator questions & answers
• Levy limit factor questions that arise when the implicit price deflator (IPD) is a negative value
• Special notice: Determining the limit factor for increases in property tax levies