Retirees win, renters lose under income tax being considered for Delaware County

But not all tax relief is proportionate.

"There definitely are winners and losers and it's fairly complicated," said John Stafford, director of the Community Research Institute at Indiana University-Purdue University at Fort Wayne.

Muncie City Council is considering two new income taxes with a combined rate somewhere between 0.5 and 1.25 percent. One of the taxes, at 0.25, would pay for public safety. The rest would pay for property tax relief, specifically, property tax replacement credits.