Ind. Code ch. 6-3.6-7

in effect

Ind. Code § 6-3.6-7-0.5 Limitation on imposition of tax rate

Effective 1-1-2029. Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) on the local taxpayer. As added by P.L.157-2026, SEC.134.

Ind. Code § 6-3.6-7-1 Legislative findings; policy

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-2 Authorization; adoption of special purpose tax rate; limitations

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax rates under this chapter in a county may not be greater than the sum of the tax rates specified in this chapter for special purpose projects in the county and may be imposed only for the length of time that rate is permitted under this chapter, including any periods that occurred before the repeal of the former tax law. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.56.

Ind. Code § 6-3.6-7-3 Permitted purposes for special purpose rates; repayment of bonds or leases; balance transfer to county highway fund

Sec. 3. (a) A separate tax rate is permitted under this chapter for each of the special purposes set forth in this chapter. (b) The rate permitted under the section in this chapter authorizing the special purpose tax rate may include a rate to repay bonds issued or leases entered into for the special purpose. However, for a bond or lease entered into after December 31, 2015, the term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years, unless the section in this chapter authorizing the special purpose tax rate specifies a different term. The adopting body shall provide a notice to the budget agency, the department of local government finance, and the department of state revenue specifying that the date for the termination of the tax rate has occurred. (c) If the section in this chapter authorizing the special purpose tax rate does not specify what to do with money accumulated from the tax after: (1) the redemption of bonds issued; or (2) the final payment of lease rentals due under a lease entered into under this section; the money accumulated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.57.

Ind. Code § 6-3.6-7-4 Procedures for imposition of special purpose rate; findings and determination of need for the tax; ordinances under former tax recognized

Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.

Ind. Code § 6-3.6-7-5 Revenue from special purpose rate treated as additional revenue; may not reduce levy limit or approved rate

Sec. 5. Revenue raised from a tax imposed under this chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining: (1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or (2) the approved property tax rate for any fund. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-6 Separate accounting of revenue; record keeping

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-7 Daviess County; additional rate for county jail facilities; use of additional revenue; balance transfer to county highway fund

Sec. 7. (a) This section applies to Daviess County. (b) Daviess County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; (2) an increase in property taxes for taxable years after December 31, 2000, for the construction of a new elementary school; and (3) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county. The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenue from the tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (e) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the purposes described in subsection (d)(1) are completed. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years. (f) Money accumulated from the tax under this section after: (1) the redemption of bonds issued; or (2) the final payment of lease rentals due under a lease entered into under this section; shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-7.5 Decatur County; additional rate for county jail facilities

Sec. 7.5. (a) This section applies to Decatur County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1). (3) Operate and maintain the facilities described in subdivision (1). (c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of: (1) fifteen-hundredths percent (0.15%); (2) two-tenths percent (0.2%); (3) twenty-five hundredths percent (0.25%); (4) three-tenths percent (0.3%); (5) thirty-five hundredths percent (0.35%); (6) four-tenths percent (0.4%); (7) forty-five hundredths percent (0.45%); (8) five-tenths percent (0.5%); (9) fifty-five hundredths percent (0.55%); (10) six-tenths percent (0.6%); or (11) sixty-five hundredths percent (0.65%). The tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b). (d) The tax rate used to pay for the purposes described in subsection (b)(1) and (b)(2) may be imposed only until the latest of the following dates: (1) The date on which the financing, construction, acquisition, improvement, and equipping of the facilities as described in subsection (b) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. (e) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded. (f) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years. (g) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (h) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (i) Decatur County possesses unique governmental and economic development challenges and opportunities due to the following: (1) Deficiencies in the current county jail, including the following: (A) Lack of facilities to adequately provide mental health services and substance abuse treatment. (B) Lack of facilities space to allow for some inmates to participate in work release and other community based rehabilitation programs. (C) Lack of facilities to adequately house and supervise violent offenders. (D) Lack of adequate facilities to accommodate an increased volume of inmates involved in domestic violence and crimes against children. (E) Lack of adequate facilities to accommodate an increased number of out-of-state offenders. (F) Increasing maintenance demands and costs resulting from having aging facilities. (2) An agricultural based economy, with limited industrial and commercial assessed valuation in the county. The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes. (j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1. As added by P.L.255-2017, SEC.24.

Ind. Code § 6-3.6-7-8 Elkhart County; additional rate for jail and other criminal justice facilities; use of additional revenue; balance transfer to county highway fund

Sec. 8. (a) This section applies to Elkhart County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in subsection (c). (c) Revenue raised from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, or equip: (A) jail facilities; (B) juvenile court, detention, and probation facilities; (C) other criminal justice facilities; and (D) related buildings and parking facilities; located in the county, including costs related to the demolition of existing buildings and the acquisition of land. (2) To repay bonds issued or leases entered into for the purposes described in subdivision (1). (3) To operate and maintain jail facilities described in subdivision (1)(A) after the purposes described in subdivision (1) are completed and any bonds issued or leases entered into under subdivision (2) are fully paid. (d) The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years. (e) Money accumulated from a tax under this section that remains after the tax imposed by this section is terminated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.59.

Ind. Code § 6-3.6-7-8.5 Fountain County; additional rate for county jail facilities

Sec. 8.5. (a) This section applies to Fountain County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1). (c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of not more than fifty-five hundredths percent (0.55%). However, the tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b). (d) The tax rate may be imposed only until the later of the following dates: (1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (b) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid. (e) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years. (f) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (g) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (h) Subject to subsection (i), if the county council determines that the county jail revenue fund established under subsection (f) contains excess reserves, the county council may, before January 1, 2026, adopt a resolution to make a one (1) time transfer from the county jail revenue fund to the county general fund to be used only for emergency management services within the county. The resolution must include the following: (1) A determination that the county jail revenue fund contains excess reserves and that a transfer from the county jail revenue fund to the county general fund is necessary. (2) The total amount of excess reserves contained in the county jail revenue fund as of the date the determination is made that the county jail revenue fund contains excess reserves. (3) The total amount to be transferred from the county jail revenue fund to the county general fund. (4) The date on which the transfer from the county jail revenue fund to the county general fund will occur. (i) Prior to adopting a resolution under subsection (h), the county council must adopt a new ordinance under subsection (c) that adjusts the local income tax rate to a rate that: (1) complies with the limitations described in subsection (c); and (2) is not greater than the rate necessary to pay for the expenditures incurred for the purposes described in subsection (b). (j) Fountain County possesses unique governmental and economic development challenges and opportunities related to: (1) the current county jail; and (2) a limited industrial and commercial assessed valuation in the county. The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes. (k) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1. As added by P.L.255-2017, SEC.25. Amended by P.L.230-2025, SEC.83.

Ind. Code § 6-3.6-7-8.7 Fulton County; additional rate for jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund

Sec. 8.7. (a) This section applies to Fulton County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Pay bonds issued or leases entered into for the purposes described in subdivision (1). (3) Operate and maintain the facilities described in subdivision (1). (d) If the county council makes the determination set forth in subsection (c), the county council may adopt an ordinance to impose a local income tax rate on the adjusted gross income of local taxpayers that is the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to pay for the purposes described in subsection (c). (e) The tax rate used to pay for the purposes described in subsection (c)(1) and (c)(2) may be imposed only until the latest of the following dates: (1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (c) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (c) are fully paid. (3) The date on which an ordinance adopted under subsection (d) is rescinded. (f) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded. (g) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (c) may not exceed twenty-five (25) years. (h) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (i) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (c). As added by P.L.184-2018, SEC.4.

Ind. Code § 6-3.6-7-9 Hancock County; library property taxes; allocation of property tax relief rates; replacement credits

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 9. (a) This section applies only to Hancock County. (b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5, not to exceed a tax rate of fifteen hundredths percent (0.15%), to a property tax credit against the property tax liability imposed for public libraries in the county, if all territory in the county is included in a library district. The county treasurer shall establish a library property tax replacement fund to be used only for the purposes described in this section. Tax revenues derived from the part of the tax rate imposed under IC 6-3-5 that is designated for property tax replacement credits under this section shall be deposited in the library property tax replacement fund. Any interest earned on money in the library property tax replacement fund shall be credited to the library property tax replacement fund. (c) The amount of property tax replacement credits that each public library in the county is entitled to receive during a calendar year under this section equals the lesser of: (1) the product of: (A) the amount of revenue deposited by the county auditor in the library property tax replacement fund; multiplied by (B) a fraction described as follows: (i) The numerator of the fraction equals the sum of the total property taxes that would have been collected by the public library during the previous calendar year from taxpayers located within the library district if the property tax replacement under this section had not been in effect. (ii) The denominator of the fraction equals the sum of the total property taxes that would have been collected during the previous year from taxpayers located within the county by all public libraries that are eligible to receive property tax replacement credits under this section if the property tax replacement under this section had not been in effect; or (2) the total property taxes that would otherwise be collected by the public library for the calendar year if the property tax replacement credit under this section were not in effect. The department of local government finance shall make any adjustments necessary to account for the expansion of a library district. However, a public library is eligible to receive property tax replacement credits under this section only if it has entered into reciprocal borrowing agreements with all other public libraries in the county. If the total amount of tax revenue deposited by the county auditor in the library property tax replacement fund for a calendar year exceeds the total property tax liability that would otherwise be imposed for public libraries in the county for the year, the excess must remain in the library property tax replacement fund and may be used for library property tax replacement purposes in the following calendar year. (d) A public library receiving property tax replacement credits under this section shall allocate the credits among each fund for which a distinct property tax levy is imposed in proportion to the property taxes levied for each fund. However, if a public library did not impose a property tax levy during the previous calendar year or did not impose a property tax levy for a particular fund during the previous calendar year, but the public library is imposing a property tax levy in the current calendar year or is imposing a property tax levy for the particular fund in the current calendar year, the department of local government finance shall adjust the amount of property tax replacement credits allocated among the various funds of the public library and shall provide the adjustment to the county auditor. If a public library receiving property tax replacement credits under this section does not impose a property tax levy for a particular fund that is first due and payable in a calendar year in which the property tax replacement credits are being distributed, the public library is not required to allocate to that fund a part of the property tax replacement credits to be distributed to the public library. Notwithstanding IC 6-1.1-20-1.1(a)(1), a public library that receives property tax replacement credits under this section is subject to the procedures for the issuance of bonds set forth in IC 6-1.1-20. (e) A public library shall treat property tax replacement credits received during a particular calendar year under this section as a part of the public library's property tax levy for each fund for that same calendar year for purposes of fixing the public library's budget and for purposes of the property tax levy limits imposed by IC 6-1.1-18.5. (f) For the purpose of allocating tax revenue under IC 6-3.6-6 and computing and distributing tax revenue under IC 6-5.5 or IC 6-6-5, the property tax replacement credits that are received under this section shall be treated as though they were property taxes that were due and payable during that same calendar year. As added by P.L.243-2015, SEC.10. Amended by P.L.239-2023, SEC.14.

Ind. Code § 6-3.6-7-9 Hancock County; library property taxes; allocation of property tax relief rates; replacement credits; transfer

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028. Sec. 9. (a) This section applies only to Hancock County. (b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5 (before its expiration), not to exceed a tax rate of fifteen hundredths percent (0.15%), to a property tax credit against the property tax liability imposed for public libraries in the county, if all territory in the county is included in a library district. The county treasurer shall establish a library property tax replacement fund to be used only for the purposes described in this section. Tax revenues derived from the part of the tax rate imposed under IC 6-3.6-5 (before its expiration) that is designated for property tax replacement credits under this section shall be deposited in the library property tax replacement fund. Any interest earned on money in the library property tax replacement fund shall be credited to the library property tax replacement fund. (c) The amount of property tax replacement credits that each public library in the county is entitled to receive during a calendar year under this section (before the expiration of IC 6-3.6-5) equals the lesser of: (1) the product of: (A) the amount of revenue deposited by the county auditor in the library property tax replacement fund; multiplied by (B) a fraction described as follows: (i) The numerator of the fraction equals the sum of the total property taxes that would have been collected by the public library during the previous calendar year from taxpayers located within the library district if the property tax replacement under this section had not been in effect. (ii) The denominator of the fraction equals the sum of the total property taxes that would have been collected during the previous year from taxpayers located within the county by all public libraries that are eligible to receive property tax replacement credits under this section if the property tax replacement under this section had not been in effect; or (2) the total property taxes that would otherwise be collected by the public library for the calendar year if the property tax replacement credit under this section were not in effect. The department of local government finance shall make any adjustments necessary to account for the expansion of a library district. However, a public library is eligible to receive property tax replacement credits under this section only if it has entered into reciprocal borrowing agreements with all other public libraries in the county. If the total amount of tax revenue deposited by the county auditor in the library property tax replacement fund for a calendar year exceeds the total property tax liability that would otherwise be imposed for public libraries in the county for the year, the excess must remain in the library property tax replacement fund and may be used for library property tax replacement purposes in the following calendar year. (d) A public library receiving property tax replacement credits under this section shall allocate the credits among each fund for which a distinct property tax levy is imposed in proportion to the property taxes levied for each fund. However, if a public library did not impose a property tax levy during the previous calendar year or did not impose a property tax levy for a particular fund during the previous calendar year, but the public library is imposing a property tax levy in the current calendar year or is imposing a property tax levy for the particular fund in the current calendar year, the department of local government finance shall adjust the amount of property tax replacement credits allocated among the various funds of the public library and shall provide the adjustment to the county auditor. If a public library receiving property tax replacement credits under this section does not impose a property tax levy for a particular fund that is first due and payable in a calendar year in which the property tax replacement credits are being distributed, the public library is not required to allocate to that fund a part of the property tax replacement credits to be distributed to the public library. Notwithstanding IC 6-1.1-20-1.1(a)(1), a public library that receives property tax replacement credits under this section is subject to the procedures for the issuance of bonds set forth in IC 6-1.1-20. (e) A public library shall treat property tax replacement credits received during a particular calendar year under this section as a part of the public library's property tax levy for each fund for that same calendar year for purposes of fixing the public library's budget and for purposes of the property tax levy limits imposed by IC 6-1.1-18.5. (f) For the purpose of allocating tax revenue under IC 6-3.6-6 and computing and distributing tax revenue under IC 6-5.5 or IC 6-6-5, the property tax replacement credits that are received under this section shall be treated as though they were property taxes that were due and payable during that same calendar year. (g) The county fiscal body shall adopt a resolution to allow a one (1) time transfer to be made after December 31, 2028, but not later than July 1, 2029, of money from the library property tax replacement fund in an amount equal to the balance of the fund as of December 31, 2028, to be allocated between the: (1) Hancock County Public Library for deposit in the general fund; and (2) Fortville Public Library for deposit in the general fund. The amount shall be allocated between the Hancock County Public Library and Fortville Public Library based on each library's proportional share of the population in each library district compared to the total population in both library districts, based on the most recent federal decennial census. After the county fiscal body adopts a resolution under this subsection, before the transfer may be made, and not later than July 1, 2029, the Hancock County Public Library and Fortville Public Library shall each adopt a substantially similar resolution requesting that the transfer be made and provide certified copies to the county fiscal body. Upon receiving the certified copies, the county fiscal body shall make the transfer under this subsection. As added by P.L.243-2015, SEC.10. Amended by P.L.239-2023, SEC.14; P.L.68-2025, SEC.149; P.L.157-2026, SEC.135.

Ind. Code § 6-3.6-7-10 Howard County; additional rate to fund the operation and maintenance of a jail or juvenile detention center

Sec. 10. (a) This section applies only to Howard County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%). (d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both. As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.

Ind. Code § 6-3.6-7-11 Jackson County; additional rate for jail and juvenile detention center

Sec. 11. (a) This section applies only to Jackson County. (b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%). (c) Revenue raised from a tax under this section may be used only for the purposes of funding the operation and maintenance of a jail and juvenile detention center opened after July 1, 1998. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-12 Jasper County; additional rate for criminal justice facilities; uses; balance transfer to county highway fund

Sec. 12. (a) This section applies only to Jasper County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance, construct, acquire, improve, renovate, or equip: (A) jail facilities; (B) juvenile court, detention, and probation facilities; (C) other criminal justice facilities; and (D) related buildings and parking facilities; located in the county, including costs related to the demolition of existing buildings and the acquisition of land; and (2) repay bonds issued or leases entered into for the purposes described in subdivision (1). (c) The county council may, by ordinance, determine that additional local income tax revenue is also needed in the county to operate or maintain any of the facilities described in subsection (b)(1)(A) through (b)(1)(D) that are located in the county. The county council may make a determination under both this subsection and subsection (b). (d) The county council may impose a tax rate of: (1) fifteen-hundredths percent (0.15%); (2) two-tenths percent (0.2%); or (3) twenty-five hundredths percent (0.25%); on the adjusted gross income of local taxpayers if the adopting body makes a finding and determination set forth in subsection (b) or (c). (e) If the county council imposes the tax under this section to pay for the purposes described in both subsections (b) and (c), when: (1) the financing, construction, acquisition, improvement, renovation, and equipping described in subsection (b) are completed; and (2) all bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in subsection (b) are fully paid; the county council shall, subject to subsection (d), establish a tax rate under this section by ordinance such that the revenue from the tax does not exceed the costs of operating and maintaining the jail facilities described in subsection (b)(1)(A). The tax rate may not be imposed at a rate greater than is necessary to carry out the purposes described in subsections (b) and (c), as applicable. (f) The tax imposed under this section may be imposed only until the latest of the following: (1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping described in subsection (b) are completed. (2) The date on which the last of any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. (g) The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (b)(2) may not exceed twenty (20) years. (h) The county treasurer shall establish a criminal justice facilities revenue fund to be used only for purposes described in this section. Revenue derived from the tax imposed under this section shall be deposited in the criminal justice facilities revenue fund. (i) Revenue derived from the tax imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for any or all the purposes described in subsection (b). (j) Notwithstanding any other law, money remaining in the criminal justice facilities revenue fund established under subsection (h) after the tax imposed by this section is terminated under subsection (f) shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.60.

Ind. Code § 6-3.6-7-12.5 Jennings County; additional rate for county jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund

Sec. 12.5. (a) This section applies to Jennings County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1). Before the county council may adopt an ordinance and make a determination under this subsection, the county council must first study the feasibility of, the need for, and the desire of contiguous counties to establish a regional single gender jail. (c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of: (1) fifteen-hundredths percent (0.15%); (2) two-tenths percent (0.2%); (3) twenty-five hundredths percent (0.25%); (4) three-tenths percent (0.3%); (5) thirty-five hundredths percent (0.35%); (6) four-tenths percent (0.4%); (7) forty-five hundredths percent (0.45%); (8) five-tenths percent (0.5%); (9) fifty-five hundredths percent (0.55%); (10) six-tenths percent (0.6%); or (11) sixty-five hundredths percent (0.65%). The tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b). (d) The tax rate under this section may be imposed only until the latest of the following dates: (1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (b) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. (e) The tax rate under this section may be imposed beginning on the effective date of the ordinance as provided in IC 6-3.6-3-3 and until the date specified in subsection (d). (f) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years. (g) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (h) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (i) The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes. (j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1. As added by P.L.184-2018, SEC.5.

Ind. Code § 6-3.6-7-13 Knox County; additional rate for county jail facilities

Sec. 13. (a) This section applies only to Knox County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (c) Revenue from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, and equip the county jail. (2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-14 Marshall County; additional rate for criminal justice facilities; uses; balance transfer to the county jail fund

Sec. 14. (a) This section applies only to Marshall County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in subsection (c). (c) Revenue raised from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, or equip: (A) jail facilities; (B) juvenile court, detention, and probation facilities; (C) other criminal justice facilities; and (D) related buildings and parking facilities; located in the county, including costs related to the demolition of existing buildings and the acquisition of land. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1). (d) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the purposes described in subsection (c)(1) are completed. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (c)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (c)(2) may not exceed twenty (20) years. (e) Money accumulated from the tax under this section after the tax imposed by this section is terminated shall be transferred to the county jail fund to be established under subsection (f). (f) The county auditor shall establish a county jail fund that shall only be used for: (1) maintenance of a jail facility; and (2) costs otherwise incurred for the operation of the county jail. Money in the county jail fund shall not be used to issue new debt or enter into leases, notwithstanding any other sections of this chapter. As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.45; P.L.157-2026, SEC.136.

Ind. Code § 6-3.6-7-15 Miami County; additional rate for county jail; uses

Sec. 15. (a) This section applies only to Miami County. (b) Miami County possesses unique economic development challenges due to: (1) underemployment in relation to similarly situated counties; and (2) the presence of a United States government military base or other military installation that is completely or partially inactive or closed. Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to carry out the purposes of this section rather than use of property taxes promotes these purposes. (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail. (d) Revenue raised from a tax imposed under this section may be used only for the purposes of paying the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail, including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring, renovating, and equipping a county jail. As added by P.L.243-2015, SEC.10. Amended by P.L.255-2017, SEC.26.

Ind. Code § 6-3.6-7-16 Monroe County; additional rate to fund the operation and maintenance of a juvenile detention center or facilities providing juvenile services

Sec. 16. (a) This section applies only to Monroe County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%). (d) Revenues raised from a tax imposed under this section may be used only to fund the operation and maintenance of a juvenile detention center and other facilities to provide juvenile services. As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.37.

Ind. Code § 6-3.6-7-17 Perry County; additional rate for county jail and related buildings; uses; balance transfer to the county capital project fund

Sec. 17. (a) This section applies only to Perry County. (b) Perry County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and (2) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county. The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Five-tenths percent (0.5%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenue from a tax imposed under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (e) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the purposes described in subsection (d)(1) are completed. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years. (f) Funds accumulated from a tax under this section after: (1) the redemption of the bonds issued; or (2) the final payment of lease rentals due under a lease entered into under this section; shall be transferred to a county capital project fund to be used to finance capital projects within Perry County. As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.46; P.L.137-2024, SEC.11.

Ind. Code § 6-3.6-7-18 Pulaski County; additional rate for jail, courthouse, and justice center

Sec. 18. (a) This section applies only to Pulaski County. (b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020. (c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035. (d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center. (e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center. As added by P.L.243-2015, SEC.10. Amended by P.L.153-2020, SEC.1.

Ind. Code § 6-3.6-7-19 Randolph County; additional rate for courthouse, county jail, public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department

Sec. 19. (a) This section applies only to Randolph County. (b) Randolph County possesses: (1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county's certified distribution under IC 6-3.5-1.1-9 (before its repeal) for a prior year; and (2) unique capital financing needs related to the purposes described in this section. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenues from a tax under this section may be used only for the following purposes: (1) Financing, constructing, acquiring, renovating, and equipping the county courthouse, and financing and renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county courthouse and for renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions. (2) Financing, constructing, acquiring, renovating, and equipping buildings for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county. (3) Financing, constructing, acquiring, and renovating firefighting apparatus or other related equipment for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county. (4) Subject to subsection (e), the following purposes: (A) Operating the county courthouse. (B) Financing, constructing, acquiring, renovating, equipping, and operating the county jail, public safety improvements, and other county facilities, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county jail, public safety improvements, and other county facilities. (e) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(4), the county fiscal body must adopt an ordinance that: (1) specifically authorizes the revenue to be used for those purposes; and (2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(3) are completed. As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.6.

Ind. Code § 6-3.6-7-19.5 Additional rate for Rush County jail and related facilities construction, operation, and maintenance; pledge for bonds; balance transfer to county rainy day fund

Sec. 19.5. (a) This section applies to Rush County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1). (3) Operate and maintain the facilities described in subdivision (1). (c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of: (1) fifteen-hundredths percent (0.15%); (2) two-tenths percent (0.2%); (3) twenty-five hundredths percent (0.25%); (4) three-tenths percent (0.3%); (5) thirty-five hundredths percent (0.35%); (6) four-tenths percent (0.4%); (7) forty-five hundredths percent (0.45%); (8) five-tenths percent (0.5%); (9) fifty-five hundredths percent (0.55%); or (10) six-tenths percent (0.6%). The tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b). (d) The tax rate used to pay for the purposes described in subsection (b)(1) and (b)(2) may be imposed only until the latest of the following dates: (1) The date on which the financing, construction, acquisition, improvement, and equipping of the facilities as described in subsection (b) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. (e) If the county council imposes a tax under this section to pay for the purposes described in subsection (b)(1) and (b)(2), in the year before the facilities are ready for occupancy, the county council shall by ordinance establish a tax rate at a rate permitted under subsection (c) so that the revenue from the tax rate established under this subsection does not exceed the costs of operating and maintaining the facilities described in subsection (b). The tax rate under this subsection may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this subsection is rescinded. (f) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years. (g) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (h) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (i) Rush County possesses unique governmental and economic development challenges and opportunities due to the following: (1) Deficiencies in the current county jail, including the following: (A) Aging facilities that have not been significantly improved or renovated since the original construction. (B) Lack of recreation and medical facilities. (C) Inadequate line of sight supervision of inmates due to the configuration of the aging jail. (D) Lack of adequate housing for an increasing female inmate population and for inmates with special needs. (E) Lack of adequate administrative space. (F) Increasing maintenance demands and costs resulting from having aging facilities. (2) A limited industrial and commercial assessed valuation in the county. The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes. (j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1. As added by P.L.197-2016, SEC.61.

Ind. Code § 6-3.6-7-20 Scott County; additional rate for jail facilities

Sec. 20. (a) This section applies only to Scott County. (b) Scott County is a county in which: (1) maintaining low property tax rates is essential to economic development; and (2) the use of additional tax revenues as provided in this section, rather than the use of property taxes, to fund: (A) the financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities; and (B) the repayment of bonds issued or leases entered into for the purposes described in clause (A), except operation or maintenance; promotes the purpose of maintaining low property tax rates. (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, and equipping the facilities described in subsection (d). (d) Revenues raised under this section may be used only for the following purposes: (1) The financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities. (2) The repayment of bonds issued or leases entered into for the purposes described in subdivision (1), except operation or maintenance. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-21 Starke County; additional rate for county jail; uses

Sec. 21. (a) This section applies only to Starke County. (b) Starke County possesses unique governmental and economic development challenges due to: (1) the county's predominantly rural geography, demography, and economy; (2) the county's relatively low tax base and relatively high property tax rates; (3) the current maximum capacity of the county jail, which was constructed in 1976; and (4) pending federal class action litigation seeking a mandate to address capacity and living conditions in the county jail. The use of a tax under this section is necessary for the county to address jail capacity and appropriate inmate living conditions and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Sixty-five hundredths percent (0.65%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenue from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (3) To operate and maintain the facilities described in subdivision (1). (e) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the purposes described in subsection (d)(1) are completed. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years. As added by P.L.243-2015, SEC.10. Amended by P.L.230-2025, SEC.84.

Ind. Code § 6-3.6-7-21.5 Additional rate for Tipton County jail and related facilities; pledge for bonds; county facilities revenue fund; balance transfer to county rainy day fund

Sec. 21.5. (a) This section applies only to Tipton County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance the: (A) construction, acquisition, and equipping of the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs; and (B) improvement, renovation, remodeling, repair, and equipping of the courthouse to address security concerns and mitigate excess moisture in the courthouse; (2) repay bonds issued or leases entered into for the purposes described in subdivision (1); and (3) subject to subsection (i), operate and maintain facilities described in subdivision (1). (c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of: (1) fifteen-hundredths percent (0.15%); (2) two-tenths percent (0.2%); (3) twenty-five hundredths percent (0.25%); (4) three-tenths percent (0.3%); (5) thirty-five hundredths percent (0.35%); or (6) four-tenths percent (0.4%). The tax rate may not be imposed at a rate greater than is necessary to pay for the purposes described in subsection (b). (d) The tax imposed under this section may be imposed only until the latest of the following dates: (1) The date on which the financing for constructing, acquisition, improvement, renovation, remodeling, and equipping described in subsection (b) is completed. (2) The last of any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, remodeling, and equipping described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. However, this subdivision applies only if an ordinance has been adopted and is in effect under subsection (i). The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (b)(2) may not exceed twenty (20) years. (e) The county treasurer shall establish a county facilities revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county facilities revenue fund. (f) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible ad valorem property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (g) Tipton County possesses unique governmental and economic development challenges and opportunities due to: (1) the county's heavy agricultural base; (2) deficiencies in the current county jail, including: (A) overcrowding; (B) lack of program and support space for efficient jail operations; (C) inadequate line of sight supervision of inmates, due to current jail configuration; (D) lack of adequate housing for an increasing female inmate population and inmates with special needs; (E) lack of adequate administrative space; and (F) increasing maintenance demands and costs resulting from having aging facilities; (3) the presence of a large industrial employer that offers the opportunity to expand the income tax base; and (4) the presence of the historic Tipton County jail and sheriff's home, listed on the National Register of Historic Places. The use of local income tax revenue as provided in this section is necessary for the county to provide adequate jail facilities in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, remodeling, and equipping described in subsection (b), rather than the use of property taxes, promotes those purposes. (h) Money accumulated from the local income tax rate imposed under this section after: (1) the redemption of bonds issued; (2) the final payment of lease rentals due under a lease entered into under this section; and (3) the termination of the tax under this section; shall be transferred to the county rainy day fund under IC 36-1-8-5.1. (i) Before revenues from a tax under this section may be used for the purposes described in subsection (b)(3), the county council must adopt an ordinance that: (1) specifically authorizes the revenue to be used for those purposes; and (2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (b)(1) through (b)(2) are completed. As added by P.L.197-2016, SEC.62. Amended by P.L.184-2018, SEC.7.

Ind. Code § 6-3.6-7-22 Union County; additional rate for county courthouse, county jail, and other criminal justice facilities; uses; balance transfer to county rainy day fund

Sec. 22. (a) This section applies only to Union County. (b) Union County possesses unique economic development challenges due to: (1) the county's heavy agricultural base; (2) the presence of a large amount of state owned property in the county that is exempt from property taxation; and (3) recent obligations of the school corporation in the county that have already increased property taxes in the county and imposed additional property tax burdens on the county's agricultural base. Maintaining low property tax rates is essential to economic development. The use of a tax under this section for the purposes described in this section, rather than the use of property taxes, promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenue raised from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, or equip the county courthouse. (2) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping the county courthouse. (3) Subject to subsection (g), for the following purposes: (A) To operate the county courthouse. (B) To finance, construct, acquire, improve, renovate, equip, or operate: (i) the county jail; or (ii) other county criminal justice facilities. (C) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping: (i) the county jail; or (ii) other county criminal justice facilities. (e) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the following conditions are satisfied: (A) The purposes described in subsection (d)(1) are completed. (B) If an ordinance has been adopted and is in effect under subsection (g), the county fiscal body adopts an ordinance to repeal the tax imposed on the adjusted gross income of local taxpayers under subsection (c). (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-two (22) years. (f) Funds accumulated from a tax under this section after: (1) the redemption of the bonds issued; (2) the final payment of lease rentals due under a lease entered into under this section; or (3) the adoption of an ordinance to repeal the tax imposed under this section; shall be transferred to the county rainy day fund established under IC 36-1-8-5.1. (g) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(3), the county fiscal body must adopt an ordinance that: (1) specifically authorizes the revenue to be used for those purposes; and (2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(2) are completed. As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.8; P.L.10-2019, SEC.39.

Ind. Code § 6-3.6-7-23 Wayne County; additional rate for county jail; uses; balance transfer to county highway fund

Sec. 23. (a) This section applies only to Wayne County. (b) Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to pay any bonds issued or leases entered into to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed twenty-five hundredths percent (0.25%). (d) Revenue raised from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land. (2) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land. (e) The tax imposed under this section may be imposed only until the later of the date on which the financing, acquisition, improvement, renovation, and equipping described in this section are completed or the date on which the last of any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in this section are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years. (f) Notwithstanding any other law, funds accumulated from the tax imposed under this section after: (1) the redemption of bonds issued; or (2) the final payment of lease rentals due under a lease entered into under this section; shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-24 Additional rate in a county that is a member of a regional development authority; uses

Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6. (b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than: (1) in the case of a county described in IC 36-7.6-4-2(c)(2), twenty-five thousandths of one percent (0.025%); or (2) in the case of any other county to which this section applies, five-tenths of one percent (0.50%). The tax rate under this subdivision plus the tax rate imposed under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2. (c) The revenue from a tax under this section may be used only for the purpose of transferring the revenue in the regional development authority under IC 36-7.6. As added by P.L.243-2015, SEC.10. Amended by P.L.10-2019, SEC.40; P.L.165-2021, SEC.92.

Ind. Code § 6-3.6-7-25 Additional rate for jail facilities in a county subject to a federal court order; uses; balance transfer to the county general fund

Sec. 25. (a) This section applies only to a county that: (1) operates a county jail that is subject to an order that: (A) was issued by a federal district court before January 1, 2003; and (B) has not been terminated; (2) operates a county jail that fails to meet: (A) American Correctional Association Jail Construction Standards; and (B) Indiana jail operation standards adopted by the department of correction; and (3) has insufficient revenue to finance the construction, acquisition, improvement, renovation, and equipping of a county jail and related buildings and parking facilities. (b) A county described in subsection (a) possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes. (c) For purposes of this section, "county jail" includes any other penal facility that is: (1) located in; and (2) operated by; the county. (d) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (e) Revenue from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, or equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land. (2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land. (f) The tax imposed under this section may be imposed only until the last of the following dates: (1) The date on which the purposes described in subsection (e)(1) are completed. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (e)(2) are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (e)(2) may not exceed thirty (30) years. (g) Funds accumulated from the tax under this section after: (1) the redemption of bonds issued; or (2) the final payment of lease rentals due under a lease entered into under this section; shall be transferred to the county general fund. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-26 Additional rate for courthouse in a county that is subject to a federal court order and required to comply with the Americans with Disabilities Act; uses

Sec. 26. (a) This section applies to a county that: (1) operates a courthouse that is subject to an order that: (A) is issued by a federal district court; (B) applies to an action commenced before January 1, 2003; and (C) requires the county to comply with the federal Americans with Disabilities Act; and (2) has insufficient revenues to finance the construction, acquisition, improvement, renovation, equipping, and operation of the courthouse facilities and related facilities. (b) A county described in this section possesses unique fiscal challenges in financing, renovating, equipping, and operating the county courthouse facilities and related facilities because the county consistently has one (1) of the highest unemployment rates in Indiana. Maintaining low property tax rates is essential to economic development in the county. The use of a tax under this section for the purposes of this section promotes these purposes. (c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (d) Revenue from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, improve, renovate, equip, or operate the county courthouse or related facilities. (2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, equipping, or operating the county courthouse or related facilities. (3) To pay for economic development projects described in the county's capital improvement plan. (e) Funds accumulated from a tax under this section or any other revenues of the county may be deposited into a nonreverting fund of the county to be used for operating costs of the courthouse facilities, juvenile detention facilities, or related facilities. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-7-27 Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4. (b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues attributable to an additional tax rate imposed under IC 6-3.6-6 to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be: (1) retained by the county auditor; (2) deposited in the county public transportation project fund established under IC 8-25-3-7; and (3) used for the purpose provided in this subsection instead of as a property tax replacement distribution. (c) The tax rate under this section plus the tax rate under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.63.

Ind. Code § 6-3.6-7-27 Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects

Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4. (b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be: (1) retained by the county auditor; (2) deposited in the county public transportation project fund established under IC 8-25-3-7; and (3) used for the purpose provided in this subsection instead of as a property tax replacement distribution. (c) The tax rate under this section may not be considered for purposes of determining the maximum allowable tax rate specified in IC 6-3.6-6-2. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.63; P.L.157-2026, SEC.137.

Ind. Code § 6-3.6-7-28 Grant County; additional rate for county jail; balance transfer to the county rainy day fund

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 28. (a) This section applies to Grant County and only if the local income tax council repeals provisions of its local income tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth of one percent (0.01%) of the county's special purpose rate revenue is used to fund the Grant County Economic Growth Council, Inc. (b) The local income tax council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1) (c) If the local income tax council makes the determination set forth in subsection (b), the local income tax council may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Five-tenths percent (0.5%). (2) The rate necessary to carry out the purposes described in this section. The tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b). (d) The tax rate used to pay for the purposes described in subsection (b)(1) and (b)(2) may be imposed only until the latest of the following dates: (1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (b) are completed. (2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid. (3) The date on which an ordinance adopted under subsection (c) is rescinded. (e) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded. (f) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years. (g) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund. (h) Local income tax revenues derived from the tax rate imposed under this section: (1) may be used only for the purposes described in this section; (2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and (3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b). (i) Grant County possesses unique governmental challenges and opportunities due to deficiencies in the current county jail. The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes. (j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1. As added by P.L.137-2024, SEC.12. Amended by P.L.136-2024, SEC.30.

Ind. Code § 6-3.6-7-28 Grant County; additional rate for county jail; balance transfer to the county rainy day fund

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026