ANDERSON — Homeowners across Madison County have opened their mailboxes this week to find long-awaited property tax bills inside, but the bill is about half as large as it should be.

Instead of waiting for state offices to establish new tax rates for the 2007 tax year, Madison County officials decided to send out provisional bills.

The bills are based on last year’s annual tax rate but are split in half. According to Madison County Treasurer Darlene Likens, a person who paid a total of $5,000 in property taxes last year likely received a bill for $2,500 this week.

This was done, Likens said, to assist area taxing bodies struggling without a steady stream of tax revenue and also to help homeowners who don’t want to be hit with a large bill at the end of the year.

Since the assessed valuations for the county have not yet been approved, according to Likens, a new tax rate based on House Bill 1001 cannot be set.

Some counties are opting to wait for the new tax rate before issuing tax bills. Madison County, however, is planning to issue the second half of the tax bill based on the new rate at the end of the year.

Taxpayers will not see the result of House Bill 10-01 until the fall bills are issued. “The only thing they are seeing right now as a result of house bill 10-01 is the state credit. The state said anyone who has a homestead will get a homestead credit. These are provisional bills, it’s an estimated bill, based on last year’s bill,” Likens said.

Likens said people are eager to get the provisional bills paid and some have even insisted on paying a full year’s bill. “They were mailed June 9, a Monday; we had people here on Tuesday paying.”

The county is discouraging homeowners from paying double their spring bill in order to avoid a fall billing cycle since the second bill will not likely mirror the first. “If they pay double what they paid in the spring, they’ll overpay and they’ll have to get a refund,” Likens said.

While the bills should be similar to last year’s rates, some homeowners are seeing their bill shrink already.

Ardella Reagin of Anderson owns several rental properties but is most pleased with her personal property bill. “We got our bill for the condo, and we were pleasantly surprised with it. They took something off because we paid more last year than we’re going to be paying.”

Not every taxpayer understands his bill, Likens said. “For most taxpayers, they just know they have to pay taxes and they have to pay on their home. They don’t really understand a lot of it. When they keep changing things, it makes it difficult for the person on the street to understand it. It’s a difficult process.”

John Lewis of Anderson said he wouldn’t mind seeing an increase in his bill, making him one of few Hoosiers who are not happy with lower tax bills. Lewis lives near Highland High School and is still using a septic system. “I’d be willing to pay extra to be put on city water.”

If he were able to observe a benefit for his taxes, Lewis said he would pay more. “I’d rather pay $500 more a year and have city sewer.”

Taxing bodies are mixed on recent tax changes. Alexandria-Monroe Community Schools Superintendent Jim Willey said provisional bills help schools meet financial obligations. “Whether or not we get our draw from the county, we still have bills to pay and obligations to meet. This, at least, gives us some continuity.”