Ind. Code ch. 6-1.1-18.5

in effect

Ind. Code § 6-1.1-18.5-0.5 "Nonconforming"; application

Sec. 0.5. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any: (1) filing; (2) report; (3) determination; (4) calculation; or (5) other action; required under this chapter. (b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action. (c) This subsection applies to any: (1) filing; (2) report; (3) determination; (4) calculation; or (5) other action; required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute. As added by P.L.38-2021, SEC.32.

Ind. Code § 6-1.1-18.5-1 Definitions

Sec. 1. As used in this chapter: "Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. However, if a township elects to establish both a township firefighting levy and a township emergency services levy under IC 36-8-13-4(c)(2), the township firefighting levy and township emergency services levy shall be combined and considered as a single levy for purposes of this chapter. "Civil taxing unit" means any taxing unit except a school corporation. "Maximum permissible ad valorem property tax levy for the preceding calendar year" means, for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year). "Taxable property" means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this chapter, the term "taxable property" is further defined in section 6 of this chapter. As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13; P.L.236-2023, SEC.30; P.L.136-2024, SEC.21.

Ind. Code § 6-1.1-18.5-2 Assessed value growth quotient

Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for Indiana in a calendar year as computed by the federal Bureau of Economic Analysis using any actual data for the calendar year and any estimated data determined appropriate by the federal Bureau of Economic Analysis. (b) Except as provided in subsections (c) and (e), for purposes of determining a civil taxing unit's maximum permissible ad valorem property tax levy for an ensuing calendar year, the civil taxing unit shall use the maximum levy growth quotient determined in the last STEP of the following STEPS: STEP ONE: For each of the six (6) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana nonfarm personal income for the calendar year by the Indiana nonfarm personal income for the calendar year immediately preceding that calendar year, rounding to the nearest one-thousandth (0.001). STEP TWO: Determine the sum of the STEP ONE results. STEP THREE: Divide the STEP TWO result by six (6), rounding to the nearest one-thousandth (0.001). STEP FOUR: Determine the lesser of the following: (A) The STEP THREE quotient. (B) One and six-hundredths (1.06). (c) Except as provided in subsection (f), a school corporation, or, in the case of a school city (as defined in IC 20-25-2-12), the public education corporation, shall use for its operations fund maximum levy calculation under IC 20-46-8-1 the maximum levy growth quotient determined in the last STEP of the following STEPS: STEP ONE: Determine for each school corporation, the average annual growth in net assessed value using the three (3) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year. STEP TWO: Determine the greater of: (A) zero (0); or (B) the STEP ONE amount minus the sum of: (i) the maximum levy growth quotient determined under subsection (b) minus one (1); plus (ii) two-hundredths (0.02). STEP THREE: Determine the lesser of: (A) the STEP TWO amount; or (B) four-hundredths (0.04). STEP FOUR: Determine the sum of: (A) the STEP THREE amount; plus (B) the maximum levy growth quotient determined under subsection (b). STEP FIVE: Determine the greater of: (A) the STEP FOUR amount; or (B) the maximum levy growth quotient determined under subsection (b). (d) The budget agency shall provide the maximum levy growth quotient for the ensuing year to civil taxing units, school corporations, the public education corporation (in the case of a school city (as defined in IC 20-25-2-12)), and the department of local government finance before July 1 of each year. (e) This subsection applies only for purposes of determining the maximum levy growth quotient to be used in determining a civil taxing unit's maximum permissible ad valorem property tax levy in calendar years 2024, 2025, and 2026. For purposes of determining the maximum levy growth quotient in calendar years 2024, 2025, and 2026, instead of the result determined in the last STEP in subsection (b), the maximum levy growth quotient is determined in the last STEP of the following STEPS: STEP ONE: Determine the result of STEP FOUR of subsection (b), calculated as if this subsection was not in effect. STEP TWO: Subtract one (1) from the STEP ONE result. STEP THREE: Multiply the STEP TWO result by eight-tenths (0.8). STEP FOUR: Add one (1) to the STEP THREE result. STEP FIVE: Determine the lesser of: (A) the STEP FOUR result; or (B) one and four-hundredths (1.04). (f) This subsection applies only for purposes of determining the maximum levy growth quotient to be used in determining a school corporation's, or, in the case of a school city (as defined in IC 20-25-2-12), the public education corporation's, operations fund maximum levy in calendar years 2024, 2025, and 2026. For purposes of determining the maximum levy growth quotient in calendar years 2024, 2025, and 2026, instead of the result determined in the last STEP in subsection (c), the maximum levy growth quotient is determined in the last STEP of the following STEPS: STEP ONE: Determine the result of STEP FIVE of subsection (c), calculated as if this subsection was not in effect. STEP TWO: Subtract one (1) from the STEP ONE result. STEP THREE: Multiply the STEP TWO result by eight-tenths (0.8). STEP FOUR: Add one (1) to the STEP THREE result. STEP FIVE: Determine the lesser of: (A) the STEP FOUR result; or (B) one and four-hundredths (1.04). As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.1; P.L.198-2001, SEC.52; P.L.192-2002(ss), SEC.35; P.L.224-2007, SEC.19; P.L.1-2008, SEC.3; P.L.230-2013, SEC.2; P.L.184-2016, SEC.14; P.L.238-2019, SEC.8; P.L.159-2020, SEC.31; P.L.239-2023, SEC.5; P.L.68-2025, SEC.59; P.L.101-2026, SEC.6.

Ind. Code § 6-1.1-18.5-3 Maximum ad valorem property tax levy; formula

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS: STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year. STEP TWO: Multiply the amount determined in STEP ONE by the amount determined in the last STEP of section 2(b) of this chapter. STEP THREE: Determine the lesser of one and fifteen hundredths (1.15) or the quotient (rounded to the nearest ten-thousandth (0.0001)), of the assessed value of all taxable property subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year, divided by the assessed value of all taxable property that is subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year and that is contained within the geographic area that was subject to the civil taxing unit's ad valorem property tax levy in the preceding calendar year. STEP FOUR: Determine the greater of the amount determined in STEP THREE or one (1). STEP FIVE: Multiply the amount determined in STEP TWO by the amount determined in STEP FOUR. STEP SIX: Add the amount determined under STEP TWO to the amount of an excessive levy appeal granted under section 13 of this chapter for the ensuing calendar year. STEP SEVEN: Determine the greater of STEP FIVE or STEP SIX. (b) This subsection applies only to a civil taxing unit that is located in a county that is covered by IC 6-3.6-11-1. For purposes of subsection (a), revenue under IC 6-3.6-6 that is applied for purposes of a levy freeze shall not be included in the amount determined under STEP ONE of subsection (a) for the civil taxing unit. Notwithstanding any provision in this section, any other section of this chapter, or IC 12-20-21-3.2, and except as provided in subsection (c), if the adopting body has adopted a resolution specifying that any increase in the maximum levy is to be funded using local income tax revenue, the maximum permissible ad valorem property tax levy calculated under this section for the ensuing calendar year for the civil taxing unit is equal to the civil taxing unit's maximum permissible ad valorem property tax levy for the current calendar year. If the adopting body has adopted a resolution specifying that any increase in the maximum levy is not to be funded using local income tax revenue, the maximum permissible ad valorem property tax levy for the civil taxing unit is equal to the civil taxing unit's maximum permissible ad valorem property tax levy calculated under this section for the ensuing calendar year. (c) In the case of a civil taxing unit that: (1) is partially located in a county that is covered by IC 6-3.6-11-1; and (2) is partially located in a county that is not described in subdivision (1); the department of local government finance shall, notwithstanding subsection (b), adjust the portion of the civil taxing unit's maximum permissible ad valorem property tax levy that is attributable (as determined by the department of local government finance) to the county or counties described in subdivision (2). The department of local government finance shall adjust this portion of the civil taxing unit's maximum permissible ad valorem property tax levy so that, notwithstanding subsection (b), this portion is allowed to increase as otherwise provided in this section. If the department of local government finance increases the civil taxing unit's maximum permissible ad valorem property tax levy under this subsection, any additional property taxes imposed by the civil taxing unit under the adjustment shall be paid only by the taxpayers in the county or counties described in subdivision (2). As added by P.L.73-1983, SEC.1. Amended by P.L.64-1986, SEC.1; P.L.78-1987, SEC.4; P.L.151-2001, SEC.4; P.L.198-2001, SEC.53; P.L.1-2002, SEC.21; P.L.192-2002(ss), SEC.36; P.L.1-2003, SEC.25; P.L.224-2007, SEC.20; P.L.146-2008, SEC.169; P.L.42-2011, SEC.7; P.L.172-2011, SEC.35; P.L.234-2013, SEC.1; P.L.153-2014, SEC.1; P.L.197-2016, SEC.14; P.L.247-2017, SEC.1.

Ind. Code § 6-1.1-18.5-3 Maximum ad valorem property tax levy; formula

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 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS: STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year. STEP TWO: Multiply the amount determined in STEP ONE by the amount determined in the last STEP of section 2(b) of this chapter. STEP THREE: Determine the lesser of one and fifteen hundredths (1.15) or the quotient (rounded to the nearest ten-thousandth (0.0001)), of the assessed value of all taxable property subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year, divided by the assessed value of all taxable property that is subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year and that is contained within the geographic area that was subject to the civil taxing unit's ad valorem property tax levy in the preceding calendar year. STEP FOUR: Determine the greater of the amount determined in STEP THREE or one (1). STEP FIVE: Multiply the amount determined in STEP TWO by the amount determined in STEP FOUR. STEP SIX: Add the amount determined under STEP TWO to the amount of an excessive levy appeal granted under section 13 of this chapter for the ensuing calendar year. STEP SEVEN: Determine the greater of STEP FIVE or STEP SIX. (b) In the case of a county that was covered by IC 6-3.6-11-1 (before its repeal), the maximum permissible property tax levy for the civil taxing unit under STEP ONE of subsection (a) shall be increased by the amount determined under subsection (c) to the extent a levy freeze was applied to adjust the civil taxing unit's maximum permissible property tax levy in the tax year immediately preceding the repeal of IC 6-3.6-11-1. The increase shall apply to each tax year after the repeal. (c) Notwithstanding any other provision of law, if a county has a stabilization fund, the county may use a combination of money in the stabilization fund for operations of the county and a maximum levy increase pursuant to this subsection (b). A county to which this subsection applies shall adopt a plan to phase in a multi-year gradual spend down of money in its stabilization fund or other available funds over a specified number of years that allows for the gradual increase of the county's levy in combination with money from its stabilization fund. As added by P.L.73-1983, SEC.1. Amended by P.L.64-1986, SEC.1; P.L.78-1987, SEC.4; P.L.151-2001, SEC.4; P.L.198-2001, SEC.53; P.L.1-2002, SEC.21; P.L.192-2002(ss), SEC.36; P.L.1-2003, SEC.25; P.L.224-2007, SEC.20; P.L.146-2008, SEC.169; P.L.42-2011, SEC.7; P.L.172-2011, SEC.35; P.L.234-2013, SEC.1; P.L.153-2014, SEC.1; P.L.197-2016, SEC.14; P.L.247-2017, SEC.1; P.L.68-2025, SEC.60; P.L.157-2026, SEC.69.

Ind. Code § 6-1.1-18.5-4 Repealed

As added by P.L.73-1983, SEC.1. Repealed by P.L.172-2011, SEC.161.

Ind. Code § 6-1.1-18.5-4.5 Levy adjustment for transfer of duties between assessors

Sec. 4.5. The department of local government finance shall adjust the maximum permissible ad valorem tax levy of each county and township to reflect any transfer of duties between assessors under IC 36-2-15-5 or IC 36-6-5-2 (repealed). As added by P.L.219-2007, SEC.54. Amended by P.L.1-2010, SEC.29.

Ind. Code § 6-1.1-18.5-5 Repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed by P.L.172-2011, SEC.161.

Ind. Code § 6-1.1-18.5-6 Taxable property; assessed value

Sec. 6. For purposes of STEP THREE of section 3 of this chapter, the assessed value of taxable property is the assessed value of that property as determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for the applicable calendar year, excluding deductions allowed under IC 6-1.1-12 or IC 6-1.1-12.1. As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.2; P.L.198-2001, SEC.54; P.L.3-2008, SEC.44; P.L.172-2011, SEC.37.

Ind. Code § 6-1.1-18.5-7 Civil taxing units not subject to levy limits; department of local government finance review; inapplicability

Sec. 7. (a) A civil taxing unit is not subject to the levy limits imposed by section 3 of this chapter for an ensuing calendar year if the civil taxing unit did not exist as of January 1 in the calendar year that immediately precedes the ensuing calendar year. (b) If under subsection (a) a civil taxing unit is not subject to the levy limits imposed under section 3 of this chapter for an ensuing calendar year, the civil taxing unit shall, in the immediately preceding year, adopt its budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year and file the adopted budget, ad valorem property tax levy, and property tax rate with the department of local government finance as required by IC 6-1.1-17-5. The department of local government finance shall review the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year to ensure the adopted budget is fundable based on the civil taxing unit's adopted tax levy and estimates of available revenues. If the adopted budget is fundable, the department of local government finance shall certify the adopted ad valorem property tax levy for the ensuing calendar year. However, a civil taxing unit may not impose a property tax levy for an ensuing calendar year if the unit did not exist as of January 1 of the immediately preceding year. (c) This subsection does not apply to an ad valorem property tax levy imposed by a civil taxing unit for fire protection services within a fire protection territory under IC 36-8-19. In determining a budget, ad valorem property tax levy, and property tax rate under subsection (b), the department shall consider the effect of a property tax levy on a local income tax distribution to the civil taxing unit under IC 6-3.6-6. As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.28; P.L.90-2002, SEC.163; P.L.224-2007, SEC.21; P.L.146-2008, SEC.170; P.L.182-2009(ss), SEC.126; P.L.203-2016, SEC.8; P.L.159-2020, SEC.32; P.L.157-2026, SEC.70.

Ind. Code § 6-1.1-18.5-8 Civil taxing unit bond and lease taxes not subject to levy limits; department of local government finance approval; exceptions; judicial review

Sec. 8. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit if the civil taxing unit is committed to levy the taxes to pay or fund either: (1) bonded indebtedness; or (2) lease rentals under a lease with an original term of at least five (5) years. (b) Except as provided by subsections (g) and (h), a civil taxing unit must file a petition requesting approval from the department of local government finance to incur bonded indebtedness or execute a lease with an original term of at least five (5) years not later than twenty-four (24) months after the first date of publication of notice of a preliminary determination under IC 6-1.1-20-3.1(2) (as in effect before July 1, 2008), unless the civil taxing unit demonstrates that a longer period is reasonable in light of the civil taxing unit's facts and circumstances. A civil taxing unit must obtain approval from the department of local government finance before the civil taxing unit may: (1) incur the bonded indebtedness; or (2) enter into the lease. (c) The department of local government finance shall render a decision within three (3) months after the date it receives a request for approval under subsection (b). However, the department of local government finance may extend this three (3) month period by an additional three (3) months if, at least ten (10) days before the end of the original three (3) month period, the department sends notice of the extension to the executive officer of the civil taxing unit. A civil taxing unit may petition for judicial review of the final determination of the department of local government finance under this section. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under this section. (d) A civil taxing unit does not need approval under subsection (b) to obtain temporary loans made in anticipation of and to be paid from current revenues of the civil taxing unit actually levied and in the course of collection for the fiscal year in which the loans are made. (e) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a calendar year does not include that part of its levy that is committed to fund or pay bond indebtedness or lease rentals with an original term of five (5) years in subsection (a). (f) A taxpayer may petition for judicial review of the final determination of the department of local government finance under this section. The petition must be filed in the tax court not more than thirty (30) days after the department enters its order under this section. (g) This subsection applies only to bonds, leases, and other obligations for which a civil taxing unit: (1) after June 30, 2008, makes a preliminary determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5; or (2) in the case of bonds, leases, or other obligations payable from ad valorem property taxes but not described in subdivision (1), adopts a resolution or ordinance authorizing the bonds, lease rental agreement, or other obligations after June 30, 2008. Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance is not required before a civil taxing unit may issue or enter into bonds, a lease, or any other obligation. (h) This subsection applies after June 30, 2008. Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance is not required before a civil taxing unit may construct, alter, or repair a capital project. As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.29; P.L.90-2002, SEC.164; P.L.256-2003, SEC.17; P.L.224-2007, SEC.22; P.L.146-2008, SEC.171; P.L.182-2009(ss), SEC.127; P.L.218-2013, SEC.5; P.L.183-2014, SEC.23.

Ind. Code § 6-1.1-18.5-8.1 Repealed

As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed by P.L.203-2016, SEC.9.

Ind. Code § 6-1.1-18.5-9 Exemption from levy limits; major bridge fund

Sec. 9. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-16-3.1. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-16-3.1. As added by P.L.73-1983, SEC.1.

Ind. Code § 6-1.1-18.5-9.5 Application of property tax levy limits to certain port authority expenses

Sec. 9.5. (a) This section applies to civil taxing units located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000). (b) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-10-5-17. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-10-5-17. As added by P.L.24-1984, SEC.5. Amended by P.L.12-1992, SEC.19; P.L.170-2002, SEC.20; P.L.119-2012, SEC.32; P.L.104-2022, SEC.24.

Ind. Code § 6-1.1-18.5-9.7 Ad valorem property tax; computation

Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed under IC 12-20-24. (b) For purposes of computing the ad valorem property tax levy limits imposed under section 3 of this chapter, a county's or township's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under the citations listed in subsection (a). (c) Notwithstanding subsections (a) and (b), the ad valorem property tax levy limits imposed by section 3 of this chapter apply to property taxes imposed under IC 12-20-24 after December 31, 2008, to pay principal and interest on any short term loans obtained under IC 12-20 after December 31, 2008. As added by P.L.45-1984, SEC.1. Amended by P.L.16-1986, SEC.4; P.L.2-1992, SEC.60; P.L.36-1994, SEC.3; P.L.52-1996, SEC.1; P.L.273-1999, SEC.55; P.L.224-2003, SEC.85; P.L.146-2008, SEC.172.

Ind. Code § 6-1.1-18.5-9.8 Exemption from levy limits of certain cumulative fund taxes; estimate by the department of local government finance

Sec. 9.8. (a) For purposes of determining the property tax levy limit imposed on a city, town, or county under section 3 of this chapter, the city, town, or county's ad valorem property tax levy for a particular calendar year does not include an amount equal to the amount of ad valorem property taxes that would be first due and payable to the city, town, or county during the ensuing calendar year if the taxing unit imposed a certified property tax rate per one hundred dollars ($100) of assessed valuation that the civil taxing unit may impose for the particular calendar year under the authority of IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town). (b) Before July 15 of each year, the department of local government finance shall provide to each county, city, and town an estimate of the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the county, city, or town may impose for the ensuing year under IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town). As added by P.L.44-1984, SEC.3. Amended by P.L.5-1986, SEC.13; P.L.2-1993, SEC.55; P.L.1-1995, SEC.46; P.L.17-1995, SEC.5; P.L.25-1995, SEC.30; P.L.90-2002, SEC.165; P.L.219-2007, SEC.55; P.L.172-2011, SEC.38; P.L.112-2012, SEC.36; P.L.137-2012, SEC.33; P.L.13-2013, SEC.15; P.L.184-2016, SEC.15; P.L.157-2026, SEC.71.

Ind. Code § 6-1.1-18.5-9.9 Repealed

As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008, SEC.173. Repealed by P.L.137-2012, SEC.34.

Ind. Code § 6-1.1-18.5-10 Civil taxing unit levy limit exceptions related to community mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance

Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit to be used to fund: (1) community mental health centers under: (A) IC 12-29-2-1.2, for only those civil taxing units that authorized financial assistance under IC 12-29-1 before 2002 for a community mental health center as long as the tax levy under this section does not exceed the levy authorized in 2002; (B) IC 12-29-2-2 through IC 12-29-2-4; and (C) IC 12-29-2-13; or (2) community intellectual disability and other developmental disabilities centers under IC 12-29-1-1. (b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy described in subsection (a). (c) This subsection applies to property taxes first due and payable after December 31, 2008. Notwithstanding subsections (a) and (b) or any other law, any property taxes imposed by a civil taxing unit that are exempted by this section from the ad valorem property tax levy limits imposed by section 3 of this chapter may not increase annually by a percentage greater than the result of: (1) the maximum levy growth quotient determined under section 2 of this chapter; minus (2) one (1). (d) Before July 15 of each year, the department of local government finance shall provide to each county an estimate of the maximum amount of property taxes imposed for community mental health centers or community intellectual disability and other developmental disabilities centers that are exempt from the levy limits for the ensuing year. As added by P.L.73-1983, SEC.1. Amended by P.L.2-1992, SEC.61; P.L.24-1997, SEC.4; P.L.78-2004, SEC.2; P.L.146-2008, SEC.174; P.L.182-2009(ss), SEC.128; P.L.112-2012, SEC.37; P.L.117-2015, SEC.3; P.L.184-2016, SEC.16; P.L.76-2018, SEC.1; P.L.159-2020, SEC.33.

Ind. Code § 6-1.1-18.5-10.1 Repealed

As added by P.L.58-1988, SEC.1. Amended by P.L.98-2004, SEC.71; P.L.146-2008, SEC.175. Repealed by P.L.184-2016, SEC.17.

Ind. Code § 6-1.1-18.5-10.2 Taxes levied for township firefighting fund; treatment in computation of levy limit

Sec. 10.2. For purposes of determining the property tax levy limit imposed on a township under section 3 of this chapter, the township ad valorem property tax levy for a particular calendar year does not include the amount, if any, of ad valorem property taxes that would be first due and payable to the township during the ensuing calendar year under the authority of IC 36-8-13-4. The amount of ad valorem property taxes levied by the township under the authority of IC 36-8-13-4 shall, for purposes of the property tax levy limits imposed under section 3 of this chapter, be treated as if that levy were made by a separate civil taxing unit. As added by P.L.343-1989(ss), SEC.1.

Ind. Code § 6-1.1-18.5-10.3 Levy limit on taxes by library board for capital projects fund; exemption

Sec. 10.3. (a) This subsection does not apply to property taxes first due and payable after December 31, 2008. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a library board for a capital projects fund under IC 36-12-12. However, the maximum amount that is exempt from the levy limits under this section may not exceed the property taxes that would be raised in the ensuing calendar year with a property tax rate of one and thirty-three hundredths cents ($0.0133) per one hundred dollars ($100) of assessed valuation. (b) This subsection does not apply to property taxes first due and payable after December 31, 2008. For purposes of computing the ad valorem property tax levy limit imposed on a library board under section 3 of this chapter, the library board's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-12-12 that is exempt from the ad valorem property tax levy limits under subsection (a). As added by P.L.35-1990, SEC.8. Amended by P.L.6-1997, SEC.83; P.L.1-2005, SEC.88; P.L.231-2005, SEC.1; P.L.146-2008, SEC.176.

Ind. Code § 6-1.1-18.5-10.4 Levy limit on taxes imposed by township or reorganized unit that includes a township; exemption

Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14. (b) For purposes of computing the ad valorem property tax levy limit imposed on a township or a fire protection district under section 3 of this chapter, the township's or the fire protection district's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-14. (c) In the case of a reorganization under IC 36-1.5 that includes a township and another political subdivision: (1) the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to any of the ad valorem property taxes imposed by the reorganized political subdivision under IC 36-8-14; and (2) for purposes of computing the ad valorem property tax levy limit imposed on the reorganized political subdivision under section 3 of this chapter, the reorganized political subdivision's ad valorem property tax levy for a particular calendar year does not include any part of the levy imposed under IC 36-8-14; notwithstanding section 9.8 of this chapter. As added by P.L.35-1990, SEC.9. Amended by P.L.36-2000, SEC.1; P.L.255-2013, SEC.1.

Ind. Code § 6-1.1-18.5-10.5 Civil taxing unit levy limit exceptions related to fire protection territories; levy growth limitation; department of local government finance determination of budget, rate, and levy for civil taxing unit that joins fire protection territory; maximum period to implement total tax rate for certain fire protection territory participating units

Sec. 10.5. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit for fire protection services within a fire protection territory under IC 36-8-19, if the civil taxing unit is a participating unit in a fire protection territory established before August 1, 2001. For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter on a civil taxing unit that is a participating unit in a fire protection territory, established before August 1, 2001, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-19. Any property taxes imposed by a civil taxing unit that are exempted by this subsection from the ad valorem property tax levy limits imposed by section 3 of this chapter and first due and payable after December 31, 2008, may not increase annually by a percentage greater than the result of: (1) the maximum levy growth quotient determined under section 2 of this chapter; minus (2) one (1). (b) The department of local government finance may, under this subsection, increase the maximum permissible ad valorem property tax levy that would otherwise apply to a civil taxing unit under section 3 of this chapter to meet the civil taxing unit's obligations to a fire protection territory established under IC 36-8-19. To obtain an increase in the civil taxing unit's maximum permissible ad valorem property tax levy, a civil taxing unit shall submit a petition to the department of local government finance in the year immediately preceding the first year in which the civil taxing unit levies a tax to support the fire protection territory. The petition must be filed before the date specified in section 12(a)(1) of this chapter of that year. The department of local government finance shall make a final determination of the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the fire protection territory for the ensuing calendar year. In making its determination under this subsection, the department of local government finance shall consider the amount that the civil taxing unit is obligated to provide to meet the expenses of operation and maintenance of the fire protection services within the territory, including the participating unit's reasonable share of an operating balance for the fire protection territory. The department of local government finance shall determine the entire amount of the allowable adjustment in the final determination. The department shall order the adjustment implemented in the amounts and over the number of years, not exceeding three (3), requested by the petitioning civil taxing unit. However, the department of local government finance may not approve under this subsection a property tax levy greater than zero (0) if the civil taxing unit did not exist as of the assessment date for which the tax levy will be imposed. For purposes of applying this subsection to the civil taxing unit's maximum permissible ad valorem property tax levy in subsequent calendar years, the department of local government finance may determine not to consider part or all of the part of the property tax levy imposed to establish the operating balance of the fire protection territory. (c) This subsection applies to a participating unit in a fire protection territory established under IC 36-8-19 after December 31, 2022. Notwithstanding any other law, if a total tax rate levied upon the formation of a fire protection territory established under IC 36-8-19 is to be implemented over a number of years as provided in IC 36-8-19-7(c), the maximum permissible ad valorem property tax levy that would otherwise apply to a participating unit under section 3 of this chapter to meet the participating unit's obligations to a fire protection territory does not apply to ad valorem property taxes imposed by the participating unit to meet the participating unit's obligations to the fire protection territory over the number of years in which the total tax rate is to be implemented by each participating unit. For purposes of calculating the maximum permissible ad valorem property tax levy imposed by a participating unit for each year for which the participating unit implements a total tax rate to support the fire protection territory, the participating unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) STEP ONE of this chapter is increased each year by an amount equal to the difference between: (1) the amount the participating unit will have to levy for the ensuing calendar year in order to fund the participating unit's share of the fire protection territory budget for the operating costs as provided in the ordinance or resolution making the unit a participating unit in the fire protection territory; and (2) the participating unit's levy for fire protection services for the calendar year that immediately precedes the ensuing calendar year in which the participating unit levies a tax to support the fire protection territory. As added by P.L.37-1994, SEC.1. Amended by P.L.240-2001, SEC.1; P.L.146-2008, SEC.177; P.L.182-2009(ss), SEC.129; P.L.113-2010, SEC.32; P.L.245-2015, SEC.13; P.L.159-2020, SEC.34; P.L.95-2022, SEC.2.

Ind. Code § 6-1.1-18.5-11 Repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997, SEC.84; P.L.90-2002, SEC.166; P.L.224-2007, SEC.23; P.L.146-2008, SEC.178. Repealed by P.L.182-2009(ss), SEC.467.

Ind. Code § 6-1.1-18.5-12 Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records

Sec. 12. (a) Any civil taxing unit that incurs increased costs resulting from annexation, a natural disaster, an accident, or another unanticipated emergency, and determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitations imposed by section 3 or 25 of this chapter, as applicable, may, subject to subsections (h) and (i): (1) before October 20 of the calendar year immediately preceding the ensuing calendar year; or (2) in the case of a request described in section 16 of this chapter, before December 31 of the calendar year immediately preceding the ensuing calendar year; appeal to the department of local government finance for relief from those levy limitations. In the appeal the civil taxing unit must state that it will be unable to carry out the governmental functions committed to it by law unless it is given the authority that it is petitioning for. The civil taxing unit must support these allegations by reasonably detailed statements of fact. (b) The department of local government finance shall immediately proceed to the examination and consideration of the merits of the civil taxing unit's appeal. (c) In considering an appeal, the department of local government finance has the power to conduct hearings, require any officer or member of the appealing civil taxing unit to appear before it, or require any officer or member of the appealing civil taxing unit to provide the department with any relevant records or books. (d) If an officer or member: (1) fails to appear at a hearing after having been given written notice requiring that person's attendance; or (2) fails to produce the books and records that the department by written notice required the officer or member to produce; then the department may file an affidavit in the circuit court, superior court, or probate court in the jurisdiction in which the officer or member may be found setting forth the facts of the failure. (e) Upon the filing of an affidavit under subsection (d), the court shall promptly issue a summons, and the sheriff of the county within which the court is sitting shall serve the summons. The summons must command the officer or member to appear before the department to provide information to the department or to produce books and records for the department's use, as the case may be. Disobedience of the summons constitutes, and is punishable as, a contempt of the court that issued the summons. (f) All expenses incident to the filing of an affidavit under subsection (d) and the issuance and service of a summons shall be charged to the officer or member against whom the summons is issued, unless the court finds that the officer or member was acting in good faith and with reasonable cause. If the court finds that the officer or member was acting in good faith and with reasonable cause or if an affidavit is filed and no summons is issued, the expenses shall be charged against the county in which the affidavit was filed and shall be allowed by the proper fiscal officers of that county. (g) The fiscal officer of a civil taxing unit that appeals under section 16 of this chapter for relief from levy limitations shall immediately file a copy of the appeal petition with the county auditor and the county treasurer of the county in which the unit is located. (h) This subsection applies to a civil taxing unit whose budget for the upcoming year is subject to review by a fiscal body under: (1) IC 6-1.1-17-20; (2) IC 6-1.1-17-20.3; or (3) IC 6-1.1-17-20.4. A civil taxing unit described in this subsection may not submit an appeal under this section unless the civil taxing unit receives approval from the appropriate fiscal body to submit the appeal. (i) A participating unit of a fire protection territory may not submit an appeal under this section unless each participating unit of the fire protection territory has adopted a resolution approving submission of the appeal. As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.167; P.L.178-2002, SEC.27; P.L.23-2004, SEC.23; P.L.67-2006, SEC.2; P.L.219-2007, SEC.56; P.L.224-2007, SEC.24; P.L.3-2008, SEC.45; P.L.146-2008, SEC.179; P.L.182-2009(ss), SEC.130; P.L.84-2016, SEC.29; P.L.159-2020, SEC.35; P.L.156-2024, SEC.16; P.L.68-2025, SEC.61.

Ind. Code § 6-1.1-18.5-13 Types of relief available to civil taxing unit in appeal for relief from levy limits

Sec. 13. With respect to an appeal filed under section 12 of this chapter, the department may find that a civil taxing unit should receive the following relief: (1) Permission to the civil taxing unit to increase its levy in excess of the limitations established under section 3 or 25 of this chapter, as applicable, if in the judgment of the department the increase is reasonably necessary due to increased costs of the civil taxing unit resulting from annexation. If those increased costs are incurred by the civil taxing unit in that calendar year and more than one (1) immediately succeeding calendar year, the unit may appeal under section 12 of this chapter for permission to increase its levy under this subdivision based on those increased costs in any of the following: (A) The first calendar year in which those costs are incurred. (B) One (1) or more of the immediately succeeding four (4) calendar years. (2) Permission to a civil taxing unit to increase its levy in excess of the limitations established under section 3 or 25 of this chapter, as applicable, if the department determines that the civil taxing unit cannot carry out its governmental functions for an ensuing calendar year under the levy limitations imposed by section 3 or 25 of this chapter, as applicable, due to a natural disaster, an accident, or another unanticipated emergency. As added by P.L.73-1983, SEC.1. Amended by P.L.74-1983, SEC.1; P.L.44-1984, SEC.4; P.L.24-1986, SEC.17; P.L.83-1987, SEC.1; P.L.84-1987, SEC.1; P.L.54-1988, SEC.3; P.L.35-1990, SEC.10; P.L.2-1992, SEC.62; P.L.12-1992, SEC.20; P.L.1-1993, SEC.29; P.L.67-1993, SEC.1; P.L.66-1993, SEC.1; P.L.25-1995, SEC.31; P.L.87-1995, SEC.1; P.L.6-1997, SEC.85; P.L.181-2001, SEC.1; P.L.198-2001, SEC.55; P.L.1-2002, SEC.22; P.L.89-2002, SEC.1; P.L.192-2002(ss), SEC.37; P.L.256-2003, SEC.18; P.L.245-2003, SEC.16; P.L.224-2003, SEC.246; P.L.1-2004, SEC.22 and P.L.23-2004, SEC.24; P.L.73-2005, SEC.4; P.L.80-2006, SEC.1; P.L.154-2006, SEC.47; P.L.196-2007, SEC.2; P.L.224-2007, SEC.25; P.L.3-2008, SEC.46; P.L.146-2008, SEC.180; P.L.182-2009(ss), SEC.131; P.L.172-2011, SEC.39; P.L.119-2012, SEC.33; P.L.112-2012, SEC.38; P.L.218-2013, SEC.7; P.L.245-2015, SEC.14; P.L.203-2016, SEC.10; P.L.197-2016, SEC.15; P.L.85-2017, SEC.16; P.L.86-2018, SEC.51; P.L.159-2020, SEC.36; P.L.174-2022, SEC.37; P.L.68-2025, SEC.62.

Ind. Code § 6-1.1-18.5-13.3 Repealed

As added by P.L.65-1986, SEC.1. Repealed by P.L.83-1987, SEC.2.

Ind. Code § 6-1.1-18.5-13.5 Repealed

As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995, SEC.32; P.L.90-2002, SEC.168; P.L.224-2007, SEC.26; P.L.182-2009(ss), SEC.132; P.L.119-2012, SEC.34. Repealed by P.L.203-2016, SEC.11.

Ind. Code § 6-1.1-18.5-13.6 Repealed

As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008, SEC.181; P.L.182-2009(ss), SEC.133. Repealed by P.L.203-2016, SEC.12.

Ind. Code § 6-1.1-18.5-13.7 Adjustment of certain maximum levies

Sec. 13.7. (a) Notwithstanding any other provision of this chapter, Fairfield Township in Tippecanoe County may request that the department of local government finance make an adjustment to the township's maximum permissible property tax levy. (b) The amount of the requested adjustment may not exceed one hundred thirty thousand dollars ($130,000) for each year. (c) For a township that made a request for an adjustment in an amount not exceeding the limit prescribed by subsection (b), the department of local government finance shall make the adjustment a permanent adjustment to the township's maximum permissible ad valorem property tax levy. As added by P.L.172-2011, SEC.40. Amended by P.L.166-2014, SEC.3.

Ind. Code § 6-1.1-18.5-13.8 Expired

As added by P.L.199-2017, SEC.1. Expired 6-30-2020 by P.L.199-2017, SEC.1.

Ind. Code § 6-1.1-18.5-13.9 Expired

As added by P.L.38-2021, SEC.33. Expired 6-30-2023 by P.L.38-2021, SEC.33.

Ind. Code § 6-1.1-18.5-14 Department of local government finance correction of certain levy and rate errors

Sec. 14. (a) The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the limitations established by section 3 or 25 of this chapter, as applicable, or the tax rate or levy of a civil taxing unit. The department of local government finance may on its own initiative correct such an advertising error, mathematical error, or error in data for any civil taxing unit. (b) A correction made under subsection (a) for a prior calendar year shall be applied to the civil taxing unit's levy limitations, rate, and levy for the ensuing calendar year to offset any cumulative effect that the error caused in the determination of the civil taxing unit's levy limitations, rate, or levy for the ensuing calendar year. As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.169; P.L.224-2007, SEC.28; P.L.146-2008, SEC.182; P.L.182-2009(ss), SEC.134; P.L.159-2020, SEC.37.

Ind. Code § 6-1.1-18.5-15 Judicial review of department of local government finance correction of certain levy and rate errors

Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination. (b) A civil taxing unit may petition for judicial review of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a). As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.

Ind. Code § 6-1.1-18.5-16 Civil taxing unit appeal to department of local government finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation

Sec. 16. (a) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 of this chapter if: (1) the civil taxing unit experienced a property tax revenue shortfall that resulted from erroneous assessed valuation figures being provided to the civil taxing unit; (2) the erroneous assessed valuation figures were used by the civil taxing unit in determining its total property tax rate; and (3) the error in the assessed valuation figures was found after the civil taxing unit's property tax levy resulting from that total rate was finally approved by the department of local government finance. However, a civil taxing unit may not make a request described in this subsection on account of a revenue shortfall experienced in excess of five (5) years from the date of the most recent certified budget, tax rate, and levy of the civil taxing unit under IC 6-1.1-17-16. (b) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 or 25 of this chapter, as applicable, if the civil taxing unit experienced a property tax revenue shortfall because of the payment of refunds that resulted from appeals under this article and IC 6-1.5. However, a civil taxing unit may not make a request described in this subsection on account of a revenue shortfall experienced in excess of five (5) years from the date of the most recent certified budget, tax rate, and levy of the civil taxing unit under IC 6-1.1-17-16. (c) If the department determines that a shortfall described in subsection (a) or (b) has occurred, the department of local government finance may find that the civil taxing unit should be allowed to impose a property tax levy exceeding the limit imposed by section 3 or 25 of this chapter, as applicable. However, the maximum amount by which the civil taxing unit's levy may be increased over the limits imposed by section 3 or 25 of this chapter, as applicable, equals the remainder of the civil taxing unit's property tax levy for the particular calendar year as finally approved by the department of local government finance minus the actual property tax levy collected by the civil taxing unit for that particular calendar year. (d) Any property taxes collected by a civil taxing unit over the limits imposed by section 3 or 25 of this chapter, as applicable, under the authority of this section may not be treated as a part of the civil taxing unit's maximum permissible ad valorem property tax levy for purposes of determining its maximum permissible ad valorem property tax levy for future years. (e) If the department of local government finance authorizes an excess tax levy under this section, it shall take appropriate steps to insure that the proceeds are first used to repay any loan made to the civil taxing unit for the purpose of meeting its current expenses. As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.171; P.L.1-2004, SEC.23 and P.L.23-2004, SEC.25; P.L.224-2007, SEC.30; P.L.146-2008, SEC.184; P.L.182-2009(ss), SEC.136; P.L.257-2019, SEC.53; P.L.159-2020, SEC.38.

Ind. Code § 6-1.1-18.5-17 Civil taxing unit levy excess fund; use of fund

Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax levy actually collected by a civil taxing unit, for taxes first due and payable during a particular calendar year, that exceeds the civil taxing unit's ad valorem property tax levy, as approved by the department of local government finance under IC 6-1.1-17. The term does not include delinquent ad valorem property taxes collected during a particular year that were assessed for an assessment date that precedes the assessment date for the current year in which the ad valorem property taxes are collected. (b) A civil taxing unit's levy excess is valid and may not be contested on the grounds that it exceeds the civil taxing unit's levy limit for the applicable calendar year. However, the civil taxing unit shall deposit, except as provided in subsections (h) and (i), its levy excess in a special fund to be known as the civil taxing unit's levy excess fund. (c) The chief fiscal officer of a civil taxing unit may invest money in the civil taxing unit's levy excess fund in the same manner in which money in the civil taxing unit's general fund may be invested. However, any income derived from investment of the money shall be deposited in and becomes a part of the levy excess fund. (d) The department of local government finance shall require a civil taxing unit to include the amount in its levy excess fund in the civil taxing unit's budget fixed under IC 6-1.1-17. (e) Except as provided by subsection (f), a civil taxing unit may not spend any money in its levy excess fund until the expenditure of the money has been included in a budget that has been approved by the department of local government finance under IC 6-1.1-17. For purposes of fixing its budget and for purposes of the ad valorem property tax levy limits imposed under this chapter, a civil taxing unit shall treat the money in its levy excess fund that the department of local government finance permits it to spend during a particular calendar year as part of its ad valorem property tax levy for that same calendar year. (f) A civil taxing unit may transfer money from its levy excess fund to its other funds to reimburse those funds for amounts withheld from the civil taxing unit as a result of refunds paid under IC 6-1.1-26. (g) Subject to the limitations imposed by this section, a civil taxing unit may use money in its levy excess fund for any lawful purpose for which money in any of its other funds may be used. (h) If the amount that would, notwithstanding this subsection, be deposited in the levy excess fund of a civil taxing unit for a particular calendar year is less than one hundred dollars ($100), no money shall be deposited in the levy excess fund of the unit for that year. (i) This subsection applies only to a civil taxing unit that: (1) has a levy excess for a particular calendar year; (2) in the preceding calendar year experienced a shortfall in property tax collections below the civil taxing unit's property tax levy approved by the department of local government finance under IC 6-1.1-17; and (3) did not receive permission from the department to impose, because of the shortfall in property tax collections in the preceding calendar year, a property tax levy that exceeds the limits imposed by section 3 of this chapter. The amount that a civil taxing unit subject to this subsection must transfer to the civil taxing unit's levy excess fund in the calendar year in which the excess is collected shall be reduced by the amount of the civil taxing unit's shortfall in property tax collections in the preceding calendar year (but the reduction may not exceed the amount of the civil taxing unit's levy excess). As added by P.L.73-1983, SEC.1. Amended by P.L.64-1985, SEC.1; P.L.90-2002, SEC.172; P.L.23-2004, SEC.26 and P.L.1-2004, SEC.24; P.L.154-2006, SEC.48; P.L.219-2007, SEC.57; P.L.182-2009(ss), SEC.137.

Ind. Code § 6-1.1-18.5-18 Repealed

As added by P.L.73-1983, SEC.1. Repealed by P.L.197-2016, SEC.16.

Ind. Code § 6-1.1-18.5-19 Levy limit on taxes for township firefighting fund

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS: STEP ONE: Determine the part of the township's ad valorem property tax levy for calendar year 1989 that was dedicated to the township firefighting fund. STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness. STEP THREE: Calculate the quotient of: (A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by (B) the number determined in STEP TWO. STEP FOUR: Add the result determined in STEP ONE to the result determined in STEP THREE. STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter, whichever applies to the township. If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in the 1990 maximum permissible ad valorem property tax levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors. (b) If a township did not have a township firefighting fund under IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire protection or emergency services for that calendar year, the township's maximum ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS: STEP ONE: Determine the amount that the township appropriated from its general fund for fire protection and emergency services (excluding appropriations for the purchase of firefighting apparatus or equipment or housing). STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness. STEP THREE: Calculate the quotient of: (A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by (B) the number determined in STEP TWO. STEP FOUR: Add the result of STEP ONE to the result of STEP THREE. STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter, as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter, whichever applies to the township. If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in its 1990 maximum permissible levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors. (c) If for calendar year 1989: (1) a township had a township firefighting fund under IC 36-8-13-4 but did not have an ad valorem property tax levy for that fund; or (2) a township did not have a township firefighting fund and appropriated no money for fire protection or emergency services; the township's maximum permissible ad valorem property tax levy for its township firefighting fund shall be determined under section 7 of this chapter in the calendar year in which the township first establishes such a levy. As added by P.L.343-1989(ss), SEC.2.

Ind. Code § 6-1.1-18.5-19 Levy limit on taxes for township firefighting fund

Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS: STEP ONE: Determine the part of the township's ad valorem property tax levy for calendar year 1989 that was dedicated to the township firefighting fund. STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness. STEP THREE: Calculate the quotient of: (A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by (B) the number determined in STEP TWO. STEP FOUR: Add the result determined in STEP ONE to the result determined in STEP THREE. STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter (as in effect at the time of the calculation), whichever applies to the township. If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in the 1990 maximum permissible ad valorem property tax levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors. (b) If a township did not have a township firefighting fund under IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire protection or emergency services for that calendar year, the township's maximum ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS: STEP ONE: Determine the amount that the township appropriated from its general fund for fire protection and emergency services (excluding appropriations for the purchase of firefighting apparatus or equipment or housing). STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness. STEP THREE: Calculate the quotient of: (A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by (B) the number determined in STEP TWO. STEP FOUR: Add the result of STEP ONE to the result of STEP THREE. STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter, as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter (as in effect at the time of the calculation), whichever applies to the township. If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in its 1990 maximum permissible levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors. (c) If for calendar year 1989: (1) a township had a township firefighting fund under IC 36-8-13-4 but did not have an ad valorem property tax levy for that fund; or (2) a township did not have a township firefighting fund and appropriated no money for fire protection or emergency services; the township's maximum permissible ad valorem property tax levy for its township firefighting fund shall be determined under section 7 of this chapter in the calendar year in which the township first establishes such a levy. As added by P.L.343-1989(ss), SEC.2. Amended by P.L.68-2025, SEC.63.

Ind. Code § 6-1.1-18.5-19.1 Expired

As added by P.L.347-1989(ss), SEC.3. Amended by P.L.1-1990, SEC.72; P.L.184-2016, SEC.18. Expired 7-1-2018 by P.L.184-2016, SEC.18.

Ind. Code § 6-1.1-18.5-20 Exemption from levy limits; local airport authorities

Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a local airport authority under IC 8-22-3-25 for a cumulative building fund. (b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, a local airport authority's ad valorem property tax levy for a calendar year does not include that part of its levy that is levied under IC 8-22-3-25 for a cumulative building fund. As added by P.L.19-1994, SEC.2.

Ind. Code § 6-1.1-18.5-21 Civil taxing unit's determination that levy limits do not apply to taxes to repay certain rainy day fund loans

Sec. 21. (a) A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or both of the following: (1) IC 6-1.1-21.3. (2) IC 6-1.1-21.9. (b) This subsection applies to a civil taxing unit or school corporation located in Lake County that has received or is receiving a loan under IC 6-1.1-22.1. The ad valorem property tax levy limits imposed in section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under IC 6-1.1-22.1 for the ensuing calendar year if: (1) the civil taxing unit or school corporation provides to the department the information the department considers necessary to determine the amount of ad valorem property taxes imposed to repay the loan in the ensuing calendar year; and (2) the information described in subdivision (1) is provided to the department not later than December 1 of the year preceding the ensuing calendar year. As added by P.L.114-2006, SEC.1. Amended by P.L.182-2009(ss), SEC.138; P.L.236-2023, SEC.31.

Ind. Code § 6-1.1-18.5-22.3 Expired

As added by P.L.242-2015, SEC.3. Expired 6-30-2020 by P.L.242-2015, SEC.3.

Ind. Code § 6-1.1-18.5-22.5 Gary sanitary district

Sec. 22.5. (a) The department of local government finance shall increase the maximum permissible ad valorem property tax levy of the city of Gary by four million nine hundred forty-four thousand nine hundred thirty dollars ($4,944,930). The adjustment made to the maximum permissible ad valorem property tax levy of the city of Gary under this subsection shall apply to property taxes first due and payable after December 31, 2013. (b) The department of local government finance shall decrease the maximum permissible ad valorem property tax levy for the general fund of the Gary Sanitary District to zero dollars ($0), and beginning with property taxes first due and payable after December 31, 2013, the Gary Sanitary District may not impose an ad valorem property tax levy for its general fund. (c) Notwithstanding the deadlines specified in IC 6-1.1-17 or in any other law concerning the adoption of budgets, tax rates, and tax levies, the department of local government finance and the proper officers of the city of Gary and the Gary Sanitary District may adjust tax rates and tax levies as necessary to account for the changes to maximum permissible ad valorem property tax levies made by this section. As added by P.L.230-2013, SEC.3.

Ind. Code § 6-1.1-18.5-23 Adjustment of certain maximum levies

Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point. (b) The fiscal bodies of a county and another political subdivision that are parties to a contract described in subsection (a) may jointly petition the department of local government finance to adjust the maximum permissible ad valorem property tax levies for the ensuing calendar year of the petitioning units as follows: (1) To increase the county's maximum permissible ad valorem property tax levy for the ensuing calendar year by an amount not greater than the amount levied in the preceding calendar year by the petitioning political subdivision to pay expenses incurred to operate the public safety answering point. (2) To decrease the maximum permissible ad valorem property tax levy for the ensuing calendar year of the petitioning political subdivision by an amount not greater than the amount that the petitioning political subdivision levied in the preceding calendar year to pay expenses incurred to operate the public safety answering point. If such a petition is made to the department of local government finance in accordance with subdivisions (1) and (2), the department of local government finance shall adjust the levies for the petitioning units. As added by P.L.157-2015, SEC.1.

Ind. Code § 6-1.1-18.5-23.2 Green Township in Hancock County; petition to increase maximum permissible property tax levy

Sec. 23.2. (a) This section applies to Green Township in Hancock County. (b) The executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2019, submit a petition to the department of local government finance requesting an increase in the maximum permissible ad valorem property tax levy for the township's general fund. (c) If the executive of a township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for the township's general fund for property taxes first due and payable after December 31, 2019, by an amount equal to the lesser of the following: (1) Twenty-five thousand dollars ($25,000). (2) The sum of the following: (A) The amount necessary to make the maximum permissible ad valorem property tax levy for the township's general fund equal to the maximum permissible ad valorem property tax levy that would have applied to the township's general fund under section 3 of this chapter for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's general fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's general fund). (B) The amount necessary to make the maximum permissible ad valorem property tax levy under section 3 of this chapter for the township's firefighting fund under IC 36-8-13 equal to the maximum permissible ad valorem property tax levy under section 3 of this chapter that would have applied to the township's firefighting fund for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's firefighting fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's firefighting fund). As added by P.L.242-2015, SEC.4. Amended by P.L.257-2019, SEC.54.

Ind. Code § 6-1.1-18.5-24 Department of local government finance estimates of maximum tax levies

Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the ensuing calendar year. (b) The department's estimates shall, as necessary, provide guidance on calculating allowable adjustment to the maximum permissible property tax levies under section 3 of this chapter. (c) The department's estimate under this section is not binding for the purposes of budget adoption by a taxing unit. As added by P.L.184-2016, SEC.19.

Ind. Code § 6-1.1-18.5-25 Levy limit applicable to municipalities with certain levels of growth in assessed value and population

Sec. 25. (a) The ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to a municipality in a year if all the following apply: (1) The percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year is at least two (2) times the maximum levy growth quotient determined under section 2 of this chapter for the preceding year. (2) The municipality's population increased by at least one hundred fifty percent (150%) between the last two (2) decennial censuses. The computation of an increase of one hundred fifty percent (150%) under this subdivision shall be determined according to the last STEP of the following STEPS: STEP ONE: Determine the municipality's population as tabulated following the first decennial census. STEP TWO: Determine the municipality's population as tabulated following the second decennial census. STEP THREE: Multiply the amount determined under STEP ONE by a factor of two and five-tenths (2.5). STEP FOUR: Determine whether the population determined under STEP TWO is greater than or equal to the STEP THREE product. (b) A municipality that meets all the requirements under subsection (a) may increase its ad valorem property tax levy in excess of the limits imposed under section 3 of this chapter by a percentage equal to the lesser of: (1) the percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year; or (2) six percent (6%). (c) A municipality's maximum levy growth that results from either annexation or the pass through of assessed value from a tax increment financing district may not be included for the purposes of determining a municipality's maximum levy growth under this section. (d) This section applies to property tax levies imposed after December 31, 2016, and before January 1, 2026. (e) This section expires December 31, 2026. As added by P.L.180-2016, SEC.11. Amended by P.L.159-2020, SEC.39; P.L.236-2023, SEC.32; P.L.68-2025, SEC.64.

Ind. Code § 6-1.1-18.5-26 Expired

As added by P.L.180-2016, SEC.12. Expired 1-1-2019 by P.L.180-2016, SEC.12.

Ind. Code § 6-1.1-18.5-27 Expired

As added by P.L.38-2021, SEC.34. Expired 6-30-2026 by P.L.38-2021, SEC.34.

Ind. Code § 6-1.1-18.5-28 Sugar Creek Township Fire Protection District; maximum levies

Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County. (b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024. (c) Before the fiscal body of the district may approve a petition under subsection (b), the fiscal body of the district shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following: (1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used. (2) A statement that the proposed increase will be a permanent increase to the district's maximum permissible ad valorem property tax levy. (3) The estimated effect of the proposed increase on taxpayers. After the fiscal body approves the petition, the district shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the district is also located. (d) If the executive of the district submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024 by not more than one hundred fifty thousand dollars ($150,000). (e) The district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, as adjusted under this section, shall be used in the determination of the district's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxed first due and payable in 2025 and thereafter. (f) This section expires June 30, 2028. As added by P.L.174-2022, SEC.38. Amended by P.L.236-2023, SEC.33.

Ind. Code § 6-1.1-18.5-29 Otter Creek Township; maximum levies

Sec. 29. (a) This section applies only to the Otter Creek Township in Vigo County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024. (c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following: (1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used. (2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy. (3) The estimated effect of the proposed increase on taxpayers. After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located. (d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023 by not more than one hundred thousand dollars ($100,000). (e) The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2025 and thereafter. (f) This section expires June 30, 2028. As added by P.L.174-2022, SEC.39. Amended by P.L.236-2023, SEC.34.

Ind. Code § 6-1.1-18.5-30 Expired

As added by P.L.174-2022, SEC.40. Expired 6-30-2026 by P.L.174-2022, SEC.40.

Ind. Code § 6-1.1-18.5-31 Maximum permissible ad valorem property tax levy for certain qualifying municipalities; debt service levies; one time permanent increase

Sec. 31. (a) This section applies only to counties that contain at least four (4) municipalities each with a population greater than forty thousand (40,000), as determined by the most recent federal decennial census. (b) As used in this section, "maximum levy to assessed value comparison" refers to the maximum property tax levy to property assessed value comparison determined under subsection (e). (c) As used in this section, "municipality" means a city or town. (d) As used in this section, "qualifying municipality" means a municipality that meets the condition set forth in subsection (f). (e) The department of local government finance shall, before August 1, determine a maximum property tax levy to property assessed value comparison for all municipalities statewide using the following formula: STEP ONE: For each municipality, determine the municipality's maximum permissible ad valorem property tax levy for taxes first due and payable in 2024. STEP TWO: For each municipality, determine the total property assessed value of the municipality, as certified by the county auditor, for taxes first due and payable in 2024. STEP THREE: For each municipality, determine the quotient of: (A) STEP ONE; divided by (B) STEP TWO; expressed as a percentage. (f) This section applies only to a municipality in which for taxes first due and payable in 2025, the municipality has a maximum levy to assessed value comparison that is in the lowest twentieth percentile of municipalities under STEP THREE of subsection (e) when compared to all municipalities statewide. (g) If this section applies, the executive of a qualifying municipality may, not later than July 1, 2025, and after receiving approval by the legislative body, submit a petition to the department of local government finance to increase the maximum permissible ad valorem property tax levy of a qualifying municipality under this subsection. If a petition is submitted under this subsection, the department of local government finance shall increase the maximum permissible ad valorem property tax levy of the qualifying municipality for property taxes first due and payable in 2025 to include all debt service levies of the qualifying municipality for property taxes first due and payable in 2025. (h) An adjustment under this section is a one (1) time and permanent increase. The qualifying municipality's ad valorem property tax levy for property taxes first due and payable in 2025, as adjusted under this section, shall be used in the determination of the qualifying municipality's maximum permissible ad valorem property tax levy under this chapter for property taxes first due and payable in 2026 and thereafter. (i) Notwithstanding STEP ONE of section 3(a) of this chapter, for purposes of determining a qualifying municipality's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026, the amount determined in STEP ONE of section 3(a) of this chapter shall be the result determined in STEP TWO of the following calculation: STEP ONE: Determine a qualifying municipality's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025 without regard to the adjustment under this section. STEP TWO: Determine the sum of: (A) STEP ONE; plus (B) the amount of the adjustment under this section. This calculation only applies to determining a qualifying municipality's maximum ad valorem property tax levy for property taxes first due and payable in 2026 and not to a determination for any other tax year. (j) This section expires June 30, 2030. As added by P.L.230-2025, SEC.45.

Ind. Code § 6-1.1-18.5-31.5 Maximum permissible ad valorem property tax levy; Shelby County

Sec. 31.5. (a) This section applies only to Shelby County. (b) The executive of the county may, after approval by the fiscal body of the county, submit a petition to the department of local government finance requesting an increase in the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. A petition must be submitted not later than September 1, 2025. (c) If the executive of the county submits a petition under subsection (b), the department of local government finance shall increase the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. The amount of the increase under this section is equal to the difference between: (1) the lesser of: (A) the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025; or (B) the ad valorem property tax levy adopted by the county fiscal body for property taxes first due and payable in 2025; and (2) the county's ad valorem property tax levy as certified by the department of local government finance for property taxes first due and payable in 2025. (d) The adjustment under this section is a temporary, one (1) time increase to the county's maximum permissible ad valorem property tax levy for purposes of this chapter. (e) This section expires June 30, 2028. As added by P.L.230-2025, SEC.46.

Ind. Code § 6-1.1-18.5-32 Maximum permissible ad valorem property tax levy; Shelby County solid waste management district

Sec. 32. (a) This section applies only to the Shelby County solid waste management district. (b) The board of directors of the solid waste management district may, upon approval by the county executive, submit a petition to the department of local government finance for an increase in the solid waste management district's maximum permissible ad valorem property tax levy for property taxes due and payable in 2026. A petition must be submitted not later than September 1, 2025. (c) If a petition is submitted under subsection (b), the department of local government finance shall increase the solid waste management district's maximum permissible ad valorem property tax levy for property taxes due and payable in 2026. The amount of the increase under this section is equal to the difference between: (1) the lesser of: (A) the solid waste management district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025; or (B) the ad valorem property tax levy adopted for the solid waste management district by the county fiscal body for property taxes first due and payable in 2025; and (2) the solid waste management district's ad valorem property tax levy as certified by the department of local government finance for property taxes first due and payable in 2025. (d) The adjustment under this section is a temporary, one (1) time increase to the solid waste management district's maximum permissible ad valorem property tax levy. (e) This section expires June 30, 2028. As added by P.L.230-2025, SEC.47.

Ind. Code § 6-1.1-18.5-33 Maximum permissible ad valorem property tax levy; Miami Township

Sec. 33. (a) This section applies only to Miami Township in Cass County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2026, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. (c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following: (1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used. (2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy. (3) The estimated effect of the proposed increase on taxpayers. After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located. (d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027 by twelve thousand one hundred sixty-seven dollars ($12,167). (e) The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2028 and thereafter. (f) This section expires June 30, 2029. As added by P.L.157-2026, SEC.72.

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