Wakarusa is the most expensive community here while Concord Community Schools is the priciest school district, at least in terms of the property taxes each requires to operate per resident or student.

According to a breakdown of 2009 property tax figures and the latest estimated population counts, Wakarusa's town government requires $710 for each of its 1,734 residents in property taxes to operate, top in Elkhart County. The city of Elkhart is third on the list, needing $598 for each of its 52,653 inhabitants while tiny Millersburg sits at the bottom at $299.

Concord Community Schools, meanwhile, needs $3,215 in property tax funds for each of its 4,667 students, putting it at the top of the list of the county's seven school districts. Elkhart Community Schools, with 13,533 students, sits at the bottom, needing just $2,386 per student.

Depending on your perspective, the rankings can be taken a few ways. They could be considered a mark of bureaucratic efficiency or inefficiency, a gauge of level of service or a measure of the economies of scale possible with the larger, more populated taxing districts. This analysis doesn't dig that deeply, but the per resident and per student dollar figures probably reflect a mix of the factors.

Here are few other things to consider:

* The property taxes property owners pay aren't calculated on a per person or per pupil basis. Rather, they're a measure of the value of a property and the revenue needs of the city, schools and other taxing units where it is located.

* The brunt of property taxes doesn't lie just with homeowners and other individual property owners. Businesses and factories, among others, also have to pay property taxes.

* Property taxes, though key, aren't the only revenue stream cities, towns and schools tap to pay their operations.

$207.38 MILLION NEEDED IN ALL

Here are some more 2009 property tax numbers, which come from tables recently completed by the Elkhart County Auditor's Office:

* The county, cities, towns, schools, townships, libraries and tax increment finance districts here cumulatively need $207.38 million in property tax funds to pay their 2009 operations.

* Of that $207.38 million, $4.05 million comes from the state in the form of property tax credits. The rest will come from the pockets of Elkhart County property owners.

* Taken as a whole, the seven Elkhart County school districts need $97.72 million in property tax funds for 2009. The seven cities and towns need $51.5 million, the county needs $31.04 million, the 16 township governments need $8.2 million and the six library systems need $7.69 million. The numerous tax increment finance districts are earmarked $11.23 million.

The priciest towns, cities and school districts

Town/city 2009 property tax demand, per resident* Overall 2009 property tax demand Wakarusa $710 $1.23 million Bristol $618 $1.02 million Elkhart $598 $31.46 million Middlebury $518 $1.65 million Nappanee $443 $3.01 million Goshen $394 $12.85 million Millersburg $299 $272,000

School district 2009 property tax demand, per student** Overall 2009 property tax demand Concord $3,215 $15 million Wa-Nee $3,118 $9.75 million Fairfield $3,099 $6.48 million Middlebury $3,072 $13.14 million Baugo $2,842 $5.54 million Goshen $2,477 $15.53 million Elkhart $2,386 $32.29 million

A look at the taxing units taking the biggest overall property tax bites

Unit 2009 property tax demand Elkhart schools $32.29 million City of Elkhart $31.46 million Elkhart County $31.04 million Goshen schools $15.53 million Concord schools $15 million Middlebury schools $13.14 million City of Goshen $12.85 million

TIFs*** $11.24 million Wa-Nee schools $9.75 million Fairfield schools $6.48 million Baugo schools $5.54 million Elkhart library $3.86 million City of Nappanee $3.01 million

* The 2009 property tax demand divided by the respective communities’ estimated 2008 population count, the most recent available. ** The 2009 property tax demand divided by the respective district’s 2008-2009 student count. *** Tax increment finance districts are special districts across the county that use property tax funds for infrastructure and other projects within their confines.

Source: Property tax totals come from the Elkhart County Auditor’s office. Population estimates used come from the U.S. Census Bureau. Student enrollment figures used come from the Indiana Department of Education.