Ind. Code ch. 20-46-1

Ind. Code ch. 20-46-1
in effect

Ind. Code § 20-46-1-0.5 Public education corporation assumes powers and duties of school city; distribution of revenue

Sec. 0.5. (a) Subject to subsection (b), after March 31, 2026, a school city (as defined in IC 20-25-2-12) may not exercise the powers and duties under this chapter and instead the public education corporation assumes the powers and duties of the school city as set forth in IC 20-25.3-5. (b) Notwithstanding subsection (a), the county auditor shall: (1) determine the amounts of revenue to be distributed to the school city and any charter schools as provided in section 21 or 22 of this chapter, as applicable; and (2) distribute revenue collected from a levy imposed under this chapter to the school city and any charter schools as provided in section 21 or 22 of this chapter, as applicable. As added by P.L.101-2026, SEC.16.

Ind. Code § 20-46-1-1 "Base tax levy"

Sec. 1. As used in this chapter, "base tax levy" means the total dollar amount of the property tax levied by a school corporation for the school corporation's general fund for taxes collectible in 1973, assuming one hundred percent (100%) tax collection, as adjusted under IC 6-1.1-19-4.4(a)(4) (before its repeal), IC 6-1.1-19-4.5(c) (before its repeal), IC 6-1.1-19-6(b) (before its repeal), and IC 6-1.1-19-6(c) (before its repeal). [Pre-2006 Recodification Citation: 21-2-11.6-4(b) part.] As added by P.L.2-2006, SEC.169.

Ind. Code § 20-46-1-2 Repealed

[Pre-2006 Recodification Citation: 21-2-11.6-4(b) part.] As added by P.L.2-2006, SEC.169. Repealed by P.L.146-2008, SEC.810.

Ind. Code § 20-46-1-3 "Fund"

Sec. 3. As used in this chapter, "fund" refers to the operating referendum tax levy fund. [2006 Recodification Citation: New.] As added by P.L.2-2006, SEC.169. Amended by P.L.244-2017, SEC.96.

Ind. Code § 20-46-1-4 "Levy"

Sec. 4. As used in this chapter, "levy" refers to the property tax levy imposed under this chapter. [2006 Recodification Citation: New.] As added by P.L.2-2006, SEC.169.

Ind. Code § 20-46-1-5 "Referendum"

Sec. 5. As used in this chapter, "referendum" refers to a referendum under this chapter. [2006 Recodification Citation: New.] As added by P.L.2-2006, SEC.169.

Ind. Code § 20-46-1-5.5 "Resolution to extend a referendum levy"

Sec. 5.5. As used in this chapter, "resolution to extend a referendum levy" refers to a resolution adopted under sections 8 and 8.5 of this chapter to place a referendum on the ballot requesting authority to continue imposing a tax rate, which is the same as or lower than the tax rate previously approved by the voters of the school corporation. As added by P.L.138-2016, SEC.3.

Ind. Code § 20-46-1-6 Power; levy

Sec. 6. A school corporation may impose an operating referendum tax levy for the school corporation's fund in the amount allowed under: (1) section 7 of this chapter; (2) sections 8 through 19 of this chapter; or (3) both subdivisions (1) and (2). [Pre-2006 Recodification Citation: 21-2-11.6-3(b).] As added by P.L.2-2006, SEC.169. Amended by P.L.244-2017, SEC.97.

Ind. Code § 20-46-1-7 Transfer of certain levies from general fund before its elimination

Sec. 7. (a) This section applies to a school corporation that added an amount to the school corporation's base tax levy before 2002 as the result of the approval of an excessive tax levy by the majority of individuals voting in a referendum held in the area served by the school corporation under IC 6-1.1-19-4.5 (before its repeal). (b) A school corporation may adopt a resolution before September 21, 2005, to transfer the power of the school corporation to levy the amount described in subsection (a) from the school corporation's general fund (before the elimination of the general fund) to the school corporation's fund. A school corporation that adopts a resolution under this section shall, as soon as practicable after adopting the resolution, send a certified copy of the resolution to the department of local government finance and the county auditor. A school corporation that adopts a resolution under this section may, for property taxes first due and payable after 2005, levy an additional amount for the fund that does not exceed the amount of the excessive tax levy added to the school corporation's base tax levy before 2002. (c) The power of the school corporation to impose the levy transferred to the fund under this section expires December 31, 2012, unless: (1) the school corporation adopts a resolution to reimpose or extend the levy; and (2) the levy is approved, before January 1, 2013, by a majority of the individuals who vote in a referendum that is conducted in accordance with the requirements in this chapter. As soon as practicable after adopting the resolution under subdivision (1), the school corporation shall send a certified copy of the resolution to the department of local government finance and the county auditor. However, if requested by the school corporation in the resolution adopted under subdivision (1), the question of reimposing or extending a levy transferred to the fund under this section may be combined with a question presented to the voters to reimpose or extend a levy initially imposed after 2001. A levy reimposed or extended under this subsection shall be treated for all purposes as a levy reimposed or extended under this chapter. (d) The school corporation's levy under this section may not be considered in the determination of the school corporation's state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation. [Pre-2006 Recodification Citation: 21-2-11.6-4.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.494; P.L.182-2009(ss), SEC.345; P.L.41-2010, SEC.5; P.L.238-2019, SEC.18.

Ind. Code § 20-46-1-8 Resolution for referendum; purposes; review by department of local government finance; resolution regarding distribution to a charter school; referendum distribution projection; revenue spending plan; charter school participation and referendum disclosure statement

Sec. 8. (a) Subject to subsections (b), (e), and (f) and this chapter, the governing body of a school corporation may adopt a resolution to place a referendum under this chapter on the ballot for any of the following purposes: (1) The governing body of the school corporation determines that it cannot, in a calendar year, carry out its public educational duty unless it imposes a referendum tax levy under this chapter. (2) The governing body of the school corporation determines that a referendum tax levy under this chapter should be imposed to replace property tax revenue that the school corporation will not receive because of the application of the credit under IC 6-1.1-20.6. (b) A resolution for a referendum described in: (1) section 21 of this chapter; or (2) section 22 of this chapter; shall specify that a portion of the proceeds collected from the proposed levy will be distributed to applicable charter schools in the manner described under this chapter. (c) The governing body of the school corporation shall certify a copy of the resolution to place a referendum on the ballot to the following: (1) The department of local government finance, including: (A) the language for the question required by section 10 of this chapter, or in the case of a resolution to extend a referendum levy certified to the department of local government finance after March 15, 2016, section 10.1 of this chapter; and (B) a copy of the revenue spending plan adopted under subsection (f). The governing body of the school corporation shall also provide the county auditor's certification described in section 10(e) or 10.1(f) of this chapter, as applicable. The department of local government finance shall post the values certified by the county auditor to the department's website. The department shall review the language for compliance with section 10 or 10.1 of this chapter, whichever is applicable, and either approve or reject the language. The department shall send its decision to the governing body of the school corporation not more than ten (10) days after the resolution is submitted to the department. If the language is approved, the governing body of the school corporation shall certify a copy of the resolution, including the language for the question and the department's approval. (2) The county fiscal body of each county in which the school corporation is located (for informational purposes only). (3) The circuit court clerk of each county in which the school corporation is located. (d) If a school safety referendum tax levy under IC 20-46-9 has been approved by the voters in a school corporation at any time in the previous three (3) years, the school corporation may not: (1) adopt a resolution to place a referendum under this chapter on the ballot; or (2) otherwise place a referendum under this chapter on the ballot. (e) This subsection applies to a resolution described in section 21 or 22 of this chapter. Not later than sixty (60) days before the resolution is voted on by the governing body, the school corporation shall contact the department to determine the following: (1) In the case of a resolution described in section 22 of this chapter, whether the school corporation is exempt from revenue sharing requirements under section 22(a)(2) of this chapter. If the school corporation is determined to be exempt, the department shall notify the school corporation, and the school corporation is not required to contact charter schools concerning participation under subsection (h), shall exclude distributions to charter schools under section 22 of this chapter, and shall exclude charter schools from the projection described in this subsection. (2) If the school corporation is not determined to be exempt from revenue sharing requirements under subdivision (1), the number of students in kindergarten through grade 12 who: (A) have legal settlement in the school corporation but attend a charter school, excluding virtual charter schools or adult high schools; and (B) receive not more than fifty percent (50%) virtual instruction. Not later than ten (10) days after receiving the request, the department shall provide the school corporation with the requested information, which shall be disaggregated for each particular charter school. Subject to subsection (h), the resolution shall include a projection of the amount that the school corporation expects, based on the information provided by the department under this subsection, to be distributed to a particular charter school under section 21 or 22 of this chapter. (f) As part of the resolution described in subsection (a), the governing body of the school corporation shall adopt a revenue spending plan for the proposed referendum tax levy that includes: (1) an estimate of the amount of annual revenue expected to be collected if a levy is imposed under this chapter; (2) the specific purposes for which the revenue collected from a levy imposed under this chapter will be used; (3) an estimate of the annual dollar amounts that will be expended for each purpose described in subdivision (2); and (4) for a resolution for a referendum that is described in section 21 or 22 of this chapter, the projected revenue that shall be distributed to charter schools. The revenue spending plan shall also take into consideration deviations in the proposed revenue spending plan if the actual charter school distributions exceed or are lower than the projected charter school distributions described in subsection (e). The resolution shall include for each charter school that elects to participate under subsection (h) information described in subdivisions (1) through (3). (g) A school corporation shall specify in its proposed budget the school corporation's revenue spending plan adopted under subsection (f) and annually present the revenue spending plan at its public hearing on the proposed budget under IC 6-1.1-17-3. (h) This subsection applies to a resolution described in section 21 or 22 of this chapter. Except as provided in subsection (e), not later than forty-five (45) days before the resolution is voted on by the governing body, the school corporation shall contact each charter school disclosed by the department to the school corporation under subsection (e) to determine whether the charter school will: (1) in the case of a resolution described in section 21 of this chapter, elect to participate; or (2) in the case of a resolution described in section 22 of this chapter, elect to not participate; in the referendum. The notice must include the total amount of the school corporation's expected need, the corresponding estimate for that amount divided by the number of students enrolled in the school corporation, and the date on which the governing body of the school corporation will vote on the resolution. Not later than thirty (30) days prior to the date that the resolution is to be voted on by the governing body, the charter school must respond in writing to the school corporation and to the department, which may be by electronic mail, and, in the case of the school corporation, addressed to the superintendent of the school corporation. A charter school that elects to not participate in the referendum may not subsequently change that election during the term of the referendum. (i) If a charter school will not participate in the referendum, the school corporation shall exclude distributions to the charter school under this chapter and from the projection described in subsection (e). If a charter school will participate in the referendum, the charter school: (1) must be included in the projection described in subsection (e); and (2) shall contribute a proportionate share of the cost to conduct the referendum based on the total combined ADM of the school corporation and any participating charter schools. (j) This subsection applies to a resolution described in section 21 or 22 of this chapter. At least thirty (30) days before the referendum submitted to the voters under this chapter is voted on by the public in a general election, the school corporation that is pursuing the referendum and any charter school that will participate under subsection (h) shall post a referendum disclosure statement on each school's respective website that contains the following information: (1) The salaries by position within the school corporation or charter school listed from highest salary to lowest salary and a link to Gateway Indiana for access to individual salaries. (2) An acknowledgment that the school corporation or charter school is not committing any crime described in IC 35-44.1-1. (3) A link to the school corporation's or charter school's most recent state board of accounts audit on the state board of accounts' website. (4) The current enrollment of the school corporation or charter school disaggregated by student group and race. (5) The school corporation's or charter school's high school graduation rate. (6) The school corporation's or charter school's annual retention rate for teachers for the previous five (5) years. (k) Not later than July 15, 2025, the department of education shall prescribe the manner in which a projection described in subsection (e) shall be calculated. (l) A charter school that begins operations after a resolution under this section or section 8.5 of this chapter is voted on by the governing body for a particular referendum may not receive an option to elect to participate in that referendum during the term of that referendum. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.495; P.L.41-2010, SEC.6; P.L.198-2011, SEC.5; P.L.155-2014, SEC.1; P.L.166-2014, SEC.40; P.L.138-2016, SEC.4; P.L.272-2019, SEC.10; P.L.154-2020, SEC.43; P.L.38-2021, SEC.60; P.L.136-2021, SEC.6; P.L.174-2022, SEC.51; P.L.189-2023, SEC.30; P.L.162-2024, SEC.25; P.L.36-2024, SEC.10; P.L.104-2024, SEC.51; P.L.156-2024, SEC.28; P.L.1-2025, SEC.195; P.L.68-2025, SEC.215.

Ind. Code § 20-46-1-8.5 Resolution to extend a referendum levy; adoption and approval deadline; projected charter school distributions

Sec. 8.5. (a) A resolution to extend a referendum levy must be: (1) adopted by the governing body of a school corporation; and (2) approved in a referendum under this chapter; before December 31 of the final calendar year in which the school corporation's previously approved referendum levy is imposed under this chapter. (b) For a resolution described in section 21 or 22 of this chapter that is adopted under this section, the resolution must include the projected charter school distributions described in section 8(e) of this chapter and indicate the distributions to applicable charter schools in accordance with this chapter. As added by P.L.138-2016, SEC.5. Amended by P.L.189-2023, SEC.31; P.L.68-2025, SEC.216.

Ind. Code § 20-46-1-9 Referendum

Sec. 9. An operating referendum tax levy under this chapter may be put into effect only if a majority of the individuals who vote in a referendum that is conducted in accordance with this section and sections 10 through 19 of this chapter approves the appellant school corporation's making a levy for the ensuing calendar year. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.496; P.L.244-2017, SEC.98.

Ind. Code § 20-46-1-9.5 Public education corporation; question form; referendum levy; increase in annual property tax bill for a median residence

Sec. 9.5. (a) This section applies only to a referendum on a resolution adopted by the Indianapolis public education corporation board appointed under IC 20-25.3-3-2. (b) Notwithstanding section 10 of this chapter, the question to be submitted to the voters in the referendum must read as follows: "Shall the Indianapolis Public Education Corporation increase property taxes paid to the Indianapolis Public Schools school corporation and participating charter schools for no more than ______ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _______ (insert a brief description of the purposes) by imposing a property tax rate that does not exceed ______ (insert property tax rate) and results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy)? If this operating referendum public question is approved by the voters, for a median residence of ______ (insert the Indianapolis Public Schools school corporation's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual property tax bill would increase by ______ (insert dollar amount, rounded up to the next whole dollar) per year. (If, in the previous five (5) years, the Indianapolis Public Schools school corporation has conducted an operating referendum public question, the following shall also be included in the ballot language.) The most recent operating referendum public question proposed by the Indianapolis Public Schools school corporation was held in ______ (insert year) and ______ (insert whether the measure passed or failed).". (c) This section expires July 1, 2027. As added by P.L.101-2026, SEC.17.

Ind. Code § 20-46-1-10 Question form; referendum levy; increase in annual property tax bill for a median residence

Sec. 10. (a) This section does not apply to a referendum on a resolution certified to the department of local government finance after March 15, 2016, to extend a referendum levy. (b) The question to be submitted to the voters in the referendum must read as follows: "Shall ________ (insert the name of the school corporation) increase property taxes paid to the school corporation for no more than ______ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _______ (insert a brief description of the purposes) by imposing a property tax rate that does not exceed ______ (insert property tax rate) and results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy). If this operating referendum public question is approved by the voters, for a median residence of ______ (insert the school corporation's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual property tax bill would increase by ______ (insert dollar amount, rounded up to the next whole dollar) per year. (If, in the previous five (5) years, the school corporation has conducted an operating referendum public question, the following shall also be included in the ballot language.) The most recent operating referendum public question proposed by the school corporation was held in ______ (insert year) and ______ (insert whether the measure passed or failed).". [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.113-2010, SEC.97; P.L.155-2014, SEC.2; P.L.138-2016, SEC.6; P.L.38-2021, SEC.61; P.L.174-2022, SEC.52; P.L.189-2023, SEC.32; P.L.68-2025, SEC.217.

Ind. Code § 20-46-1-10.1 Question form; resolution to extend a referendum levy; ballot question

Sec. 10.1. (a) This section applies only to a referendum to allow a school corporation to extend a referendum levy. (b) The question to be submitted to the voters in the referendum must read as follows: "Shall _______ (insert the name of the school corporation) continue to increase property taxes paid to the school corporation for no more than _____ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _____________ (insert brief description of the purposes) by imposing a property tax rate that does not exceed ______ (insert property tax rate) and results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy). If this operating referendum public question is NOT approved by the voters, for a median residence of __________ (insert the school corporation's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual tax bill would decrease by ______ (insert dollar amount, rounded up to the next whole dollar) per year. If this operating referendum public question is approved by the voters, it would be a renewal of the most recent operating referendum public question passed in ______ (insert year the original operating referendum public question passed) with a property tax rate of ______ (insert property tax rate of the original operating referendum public question).". (c) The number of years for which a referendum tax levy may be extended if the public question under this section is approved may not exceed eight (8) years. As added by P.L.138-2016, SEC.7. Amended by P.L.38-2021, SEC.62; P.L.174-2022, SEC.53; P.L.236-2023, SEC.154; P.L.68-2025, SEC.218.

Ind. Code § 20-46-1-10.3 Department of local government finance; determination of tax rate for annual levy and other information of ballot language

Sec. 10.3. Each year, the county auditor, with cooperation from the department of local government finance, shall determine the tax rate needed to raise the maximum amount of the annual levy for the year as described under section 10 or 10.1 of this chapter, as applicable, and shall determine all other information needed for the ballot language in those sections. As added by P.L.68-2025, SEC.219.

Ind. Code § 20-46-1-10.5 Distribution of levy approved in referendum

Sec. 10.5. (a) This section applies to taxes first due and payable in 2012 or a subsequent year. (b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010, to the taxing unit for which the referendum was conducted. (c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010. (d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, the county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in the referendum, to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates. As added by P.L.203-2011, SEC.4. Amended by P.L.257-2013, SEC.39.

Ind. Code § 20-46-1-11 Maximum term of levy

Sec. 11. Except as provided in section 10.1(c) of this chapter, the voters in a referendum may not approve a levy that is imposed for more than the following: (1) For a referendum before July 1, 2017, seven (7) years. (2) For a referendum after June 30, 2017, eight (8) years. However, a levy may be reimposed or extended under this chapter. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.246-2017, SEC.8; P.L.38-2021, SEC.63.

Ind. Code § 20-46-1-12 Repealed

[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.497. Repealed by P.L.198-2011, SEC.11.

Ind. Code § 20-46-1-13 Circuit court clerk duties

Sec. 13. Each circuit court clerk shall, upon receiving the question certified by the governing body of a school corporation under this chapter, call a meeting of the county election board to make arrangements for the referendum. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.498; P.L.198-2011, SEC.6; P.L.155-2014, SEC.3; P.L.166-2014, SEC.41.

Ind. Code § 20-46-1-14 Date of referendum

Sec. 14. The referendum shall be held in the next general election, as provided under IC 3-10-9-3(b), in which all the registered voters who are residents of the appellant school corporation are entitled to vote after certification of the question. The certification of the question must occur not later than noon August 1. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.499; P.L.113-2010, SEC.98; P.L.155-2014, SEC.4; P.L.166-2014, SEC.42; P.L.85-2017, SEC.85; P.L.278-2019, SEC.175; P.L.227-2023, SEC.135; P.L.68-2025, SEC.220.

Ind. Code § 20-46-1-15 Duties; county election board

Sec. 15. Each county election board shall cause: (1) the question certified to the circuit court clerk by the governing body of a school corporation to be placed on the ballot in the form prescribed by IC 3-10-9-4; and (2) an adequate supply of ballots and voting equipment to be delivered to the precinct election board of each precinct in which the referendum is to be held. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.500; P.L.198-2011, SEC.7.

Ind. Code § 20-46-1-16 Qualified voters

Sec. 16. (a) The individuals entitled to vote in the referendum are all of the registered voters resident in the appellant school corporation. (b) An individual who changes residence from a location within a school corporation to a location outside of the school corporation less than thirty (30) days before an election under this chapter may not vote on the public question. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.109-2021, SEC.76.

Ind. Code § 20-46-1-17 Conduct of election

Sec. 17. Each precinct election board shall count the affirmative votes and the negative votes cast in the referendum and shall certify those two (2) totals to the county election board of each county in which the referendum is held. The circuit court clerk of each county shall, immediately after the votes cast in the referendum have been counted, certify the results of the referendum to the department of local government finance. If a majority of the individuals who voted in the referendum voted "yes" on the referendum question: (1) the department of local government finance shall promptly notify the school corporation that the school corporation is authorized to collect, for the calendar year that next follows the calendar year in which the referendum is held, a levy not greater than the amount approved in the referendum; (2) the levy may be imposed for the number of calendar years approved by the voters following the referendum for the school corporation in which the referendum is held; and (3) the school corporation shall establish a fund under IC 20-40-3-1. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.501; P.L.198-2011, SEC.8.

Ind. Code § 20-46-1-18 Levy; additional to other levies

Sec. 18. A school corporation's levy may not be considered in the determination of the school corporation's or a charter school's (excluding a virtual charter school) state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.502; P.L.1-2009, SEC.126; P.L.154-2020, SEC.44.

Ind. Code § 20-46-1-19 Rejection by voters; waiting period for new referendum

Sec. 19. (a) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question: (1) the school corporation may not make any levy for its operating referendum tax levy fund; and (2) another referendum under this section may not be held earlier than: (A) except as provided in clause (B), seven hundred (700) days after the date of the referendum; or (B) three hundred fifty (350) days after the date of the referendum, if a petition that meets the requirements of subsection (b) is submitted to the county auditor. (b) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question, a petition may be submitted to the county auditor to request that the limit under subsection (a)(2)(B) apply to the holding of a subsequent referendum by the school corporation. If such a petition is submitted to the county auditor and is signed by the lesser of: (1) five hundred (500) persons who are either owners of property within the school corporation or registered voters residing within the school corporation; or (2) five percent (5%) of the registered voters residing within the political subdivision; the limit under subsection (a)(2)(B) applies to the holding of a second referendum by the school corporation, and the limit under subsection (a)(2)(A) does not apply to the holding of a second referendum by the school corporation. [Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.] As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.503; P.L.155-2014, SEC.5; P.L.246-2017, SEC.9; P.L.244-2017, SEC.99; P.L.140-2018, SEC.19.

Ind. Code § 20-46-1-19.5 Limitations on successive referenda

Sec. 19.5. (a) Subject to section 8(d) of this chapter, if a referendum is approved by the voters in a school corporation under this chapter in a calendar year, another referendum may not be placed on the ballot in the school corporation under this chapter in the following calendar year. (b) Notwithstanding any other provision of this chapter and in addition to the restriction specified in subsection (a), if a school corporation imposes in a calendar year a referendum levy approved in a referendum under this chapter, the school corporation may not simultaneously impose in that calendar year more than one (1) additional referendum levy approved in a subsequent referendum under this chapter. As added by P.L.198-2011, SEC.9. Amended by P.L.272-2019, SEC.11; P.L.189-2023, SEC.33.

Ind. Code § 20-46-1-20 Restrictions on promoting a position on a referendum

Sec. 20. (a) Except as otherwise provided in this section, during the period beginning with the adoption of a resolution by the governing body of a school corporation to place a referendum under this chapter on the ballot and continuing through the day on which the referendum is submitted to the voters, the school corporation may not promote a position on the referendum by doing any of the following: (1) Using facilities or equipment, including mail and messaging systems, owned by the school corporation to promote a position on the referendum, unless equal access to the facilities or equipment is given to persons with a position opposite to that of the school corporation. (2) Making an expenditure of money from a fund controlled by the school corporation to promote a position on the referendum. (3) Using an employee to promote a position on the referendum during the employee's normal working hours or paid overtime, or otherwise compelling an employee to promote a position on the referendum at any time. However, if a person described in subsection (d) is advocating for or against a position on the referendum or discussing the referendum as authorized under subsection (d), an employee of the school corporation may assist the person in presenting information on the referendum, if requested to do so by the person described in subsection (d). (4) Promoting a position on the referendum by: (A) using students to transport written materials to their residences or in any way involving students in a school organized promotion of a position; (B) including a statement within another communication sent to the students' residences; or (C) initiating discussion of the referendum at a meeting between a teacher and parents of a student regarding the student's performance or behavior at school. However, if the parents initiate a discussion of the referendum at the meeting, the teacher may acknowledge the issue and direct the parents to a source of factual information on the referendum. However, this section does not prohibit an official or employee of the school corporation from carrying out duties with respect to a referendum that are part of the normal and regular conduct of the official's or employee's office or agency, including the furnishing of factual information regarding the referendum in response to inquiries from any person. (b) The staff and employees of a school corporation may not personally identify a student as the child of a parent or guardian who supports or opposes the referendum. (c) This subsection does not apply to: (1) a personal expenditure to promote a position on a local public question by an employee of a school corporation whose employment is governed by a collective bargaining contract or an employment contract; or (2) an expenditure to promote a position on a local public question by a person or an organization that has a contract or an arrangement (whether formal or informal) with the school corporation solely for the use of the school corporation's facilities. A person or an organization that has a contract or arrangement (whether formal or informal) with a school corporation to provide goods or services to the school corporation may not spend any money to promote a position on the petition or remonstrance. A person or an organization that violates this subsection commits a Class A infraction. (d) Notwithstanding any other law, an elected or appointed school board member or a school corporation superintendent, school corporation assistant superintendent, or chief school business official of a school corporation may at any time: (1) personally advocate for or against a position on a referendum; or (2) discuss the referendum with any individual, group, or organization or personally advocate for or against a position on a referendum before any individual, group, or organization; so long as it is not done by using public funds. Advocacy or discussion allowed under this subsection is not considered a use of public funds. However, this subsection does not authorize or apply to advocacy or discussion by a school board member, superintendent, assistant superintendent, or school business official to or with students that occurs during the regular school day. (e) A student may use school equipment or facilities to report or editorialize about a local public question as part of the news coverage of the referendum by a student newspaper or broadcast. As added by P.L.198-2011, SEC.10.

Ind. Code § 20-46-1-21 Referendum revenue; application; county auditor distribution determination; eligibility; distribution amount

Sec. 21. (a) This section: (1) except as provided in subdivision (2), applies to revenue received from a resolution that is approved by the governing body to impose a referendum levy under section 8 or 8.5 of this chapter after May 10, 2023, for a school corporation located in: (A) Lake County; (B) Marion County; (C) St. Joseph County; or (D) Vanderburgh County; through the full term of the referendum levy; and (2) does not apply to revenue received from a referendum levy if: (A) the governing body of the school corporation approves the referendum levy in a resolution adopted under section 8 or 8.5 of this chapter; and (B) the referendum levy is imposed for the first time with property taxes first due and payable in a calendar year beginning after December 31, 2027. (b) Subject to subsections (f) and (h), the county auditor in the county in which the school corporation is located shall distribute an amount of revenue as provided under subsection (e) from the revenue collected from a tax levy imposed under this chapter by a school corporation that is attributable to the territory of the school corporation that is located within the boundaries of a county listed in subsection (a)(1) to each charter school, excluding virtual charter schools or adult high schools, that a student who resides within the attendance area of the school corporation attends if the charter school elects to participate in the referendum under section 8(h) of this chapter. (c) The department shall provide the county auditor with data and information necessary for the county auditor to determine: (1) which charter schools are eligible to receive a distribution under this section; and (2) the number of students who: (A) reside within the attendance area of the school corporation who are included in the ADM for each charter school, excluding virtual charter schools or adult high schools, described in subdivision (1); and (B) receive not more than fifty percent (50%) virtual instruction. (d) The following schools are not eligible to receive a distribution under this section: (1) A virtual charter school. (2) An adult high school. (e) For the purposes of the calculations made in this subsection, each eligible school that has entered into an agreement with a school corporation to participate as a participating innovation network charter school under IC 20-25.7-5 is considered to have an ADM that is separate from the school corporation. The amount that the county auditor shall distribute to a charter school, excluding virtual charter schools or adult high schools, under this section is the amount determined in the last STEP of the following STEPS: STEP ONE: Determine, for each charter school, excluding virtual charter schools or adult high schools, that is eligible to receive a distribution under this section, the number of students who: (A) reside within the attendance area of the school corporation; (B) are currently included in the ADM of the charter school; and (C) receive not more than fifty percent (50%) virtual instruction. STEP TWO: Determine the sum of: (A) the current ADM count for the school corporation; plus (B) the total number of students who: (i) reside within the attendance area of the school corporation; (ii) are currently included in the ADM of a charter school, excluding virtual charter schools or adult high schools; and (iii) receive not more than fifty percent (50%) virtual instruction. STEP THREE: Determine the result of: (A) the STEP ONE amount; divided by (B) the STEP TWO amount. STEP FOUR: Determine the result of: (A) the sum of: (i) the STEP THREE amount; plus (ii) any amount withheld in the previous year under subsection (i); multiplied by (B) the amount collected by the county auditor during the most recent installment period that is attributable to the territory of the school corporation that is located within the boundaries of a county listed in subsection (a). (f) A charter school is not eligible for a distribution under this section from property tax revenue collected from a particular referendum levy if the charter school does not have a certified fall ADM count in the calendar year immediately preceding the calendar year in which the public question for the referendum appears on the ballot. (g) Not later than August 15, 2025, and not later than August 15 of each calendar year thereafter, the department shall provide to each school corporation and eligible charter school an estimate of the amount of property tax levy revenue the school corporation and charter school are expected to receive under this section in the subsequent calendar year based on the most recent fall ADM count. (h) This subsection applies beginning with distributions of property tax revenue under this section in 2026 and thereafter. In order to receive a distribution under this section, the governing body of a charter school shall, not later than October 15, 2025, and not later than October 15 of each calendar year thereafter, adopt a budget for the current school year. Not later than ten (10) days before its adoption, the budget must be fixed and presented to the charter board in a public meeting in the county in which the charter school is incorporated. Not later than November 1, 2025, and not later than November 1 of each calendar year thereafter, the governing body of the charter school shall submit: (1) the budget that is adopted under this subsection; (2) the dates on which each requirement under this subsection were met; and (3) a statement from the governing body of the charter school attesting that the dates provided in subdivision (2) are true and accurate and that the budget was properly adopted under this subsection; to the charter authorizer for review and to the department of local government finance to be posted publicly on the computer gateway under IC 6-1.1-17-3. (i) If a charter school does not satisfy the requirements of subsection (h) to receive distributions under this section during a calendar year, as determined by the department of local government finance, the charter school may not receive a distribution of property tax revenue in that calendar year and the county auditor shall withhold the charter school's distribution amount. The department of local government finance's determination of compliance consists only of a confirmation that the adopted budget and attestation statement are submitted not later than the applicable date under subsection (h). Any distribution amount withheld under this subsection shall be: (1) added to the property tax revenue collections as described in STEP TWO of subsection (e); and (2) distributed among the school corporation and remaining charter schools according to subsection (e); in the calendar year that immediately follows the calendar year in which the distribution amount was withheld. As added by P.L.189-2023, SEC.34. Amended by P.L.68-2025, SEC.221; P.L.159-2026, SEC.22.

Ind. Code § 20-46-1-22 Referendum revenue; application; county auditor distribution determination; eligibility; distribution amount

Sec. 22. (a) This section applies to revenue received from a referendum levy if both of the following apply: (1) The: (A) governing body of the school corporation approves the referendum levy in a resolution adopted under section 8 or 8.5 of this chapter; and (B) resulting referendum levy is imposed for the first time with property taxes first due and payable in a calendar year beginning after December 31, 2027. (2) The number of students who have legal settlement in the school corporation but attend a charter school, excluding virtual charter schools and adult high schools, and receive not more than fifty percent (50%) virtual instruction is at least the greater of: (A) one hundred (100) students; or (B) two percent (2%) of the school corporation's spring ADM count, excluding students who receive more than fifty percent (50%) virtual instruction. (b) As used in this section, "eligible charter school" means a charter school attended by a student who: (1) has legal settlement in a school corporation that imposes a referendum levy under this chapter; and (2) receives not more than fifty percent (50%) virtual instruction. However, the term does not include a virtual charter school or an adult high school. (c) The following schools are not eligible to receive, and may not be considered in a calculation made for purposes of, a distribution under this section: (1) A virtual charter school. (2) An adult high school. (d) Subject to subsections (j) and (l), the county auditor in the county in which the school corporation is located shall distribute to each eligible charter school, in the manner provided under this section, an amount of revenue received from a tax levy imposed by a school corporation under this chapter unless the charter school elects to not participate in the referendum under section 8(h) of this chapter. (e) For the purposes of the calculations made in this section, each eligible charter school that has entered into an agreement with a school corporation to participate as a participating innovation network charter school under IC 20-25.7-5 is considered to have an ADM that is separate from the school corporation. (f) Not later than January 1, 2028, and not later than January 1 of each year thereafter, the department, in consultation with the department of local government finance, shall determine, for each school corporation, the corresponding percentages of revenue received from the tax levy that must be distributed among the school corporation and each eligible charter school according to the following formula: STEP ONE: Determine, for each eligible charter school, the number of students who: (A) have legal settlement within the school corporation; (B) are currently included in the fall ADM count for the charter school; and (C) receive not more than fifty percent (50%) virtual instruction. STEP TWO: Determine the sum of: (A) the aggregate of the STEP ONE results for all eligible charter schools with respect to the school corporation; plus (B) the fall ADM count for the school corporation for students receiving not more than fifty percent (50%) virtual instruction. STEP THREE: For each eligible charter school, determine the result of: (A) the applicable STEP ONE amount; divided by (B) the STEP TWO amount; expressed as a percentage. STEP FOUR: Determine the sum of all the amounts computed under STEP THREE and subtract the result from one hundred percent (100%). (g) The department shall provide to the county auditor, immediately after calculation under subsection (f): (1) each eligible charter school and the eligible charter school's corresponding percentage calculated under STEP THREE of subsection (f); and (2) the percentage calculated under STEP FOUR of subsection (f) for the school corporation. (h) Subject to subsections (k) and (l), when the county auditor distributes property tax revenue, the county auditor shall distribute to the school corporation and each eligible charter school the amount determined in the last STEP of the following STEPS: STEP ONE: Determine the amount collected in the most recent installment period by the school corporation from the school corporation's referendum levy imposed under this chapter. STEP TWO: To determine the distribution for the school corporation and each eligible charter school, determine the result of: (A) the sum of: (i) the STEP ONE result; plus (ii) any amount withheld in the previous year under subsection (k); multiplied by (B) the following percentage: (i) In the case of an eligible charter school, the charter school's percentage under STEP THREE of subsection (f). (ii) In the case of the school corporation, the school corporation's percentage under STEP FOUR of subsection (f). (i) Not later than August 15, 2027, and not later than August 15 of each calendar year thereafter, the department shall provide to each school corporation and each eligible charter school an estimate of the amount of property tax levy revenue the school corporation and eligible charter school are expected to receive under this section in the subsequent calendar year based on the most recent fall ADM count. (j) This subsection applies beginning with distributions of property tax revenue under this section in 2028 and thereafter. In order to receive a distribution under this section, the governing body of an eligible charter school shall, not later than October 15, 2027, and not later than October 15 of each calendar year thereafter, adopt a budget for the current school year. Not later than ten (10) days before its adoption, the budget must be fixed and presented to the charter board in a public meeting in the county in which the eligible charter school is incorporated. Not later than November 1, 2027, and not later than November 1 of each calendar year thereafter, the governing body of the charter school shall submit: (1) the budget that is adopted under this subsection; (2) the dates on which each requirement under this subsection were met; and (3) a statement from the governing body of the charter school attesting that the dates provided in subdivision (2) are true and accurate and that the budget was properly adopted under this subsection; to the charter authorizer for review and to the department of local government finance to be posted publicly on the computer gateway under IC 6-1.1-17-3. (k) If an eligible charter school does not satisfy the requirements of subsection (j) to receive distributions under this section during a calendar year, as determined by the department of local government finance, the eligible charter school may not receive a distribution of property tax revenue in that calendar year and the county auditor shall withhold the eligible charter school's distribution amount. The department of local government finance's determination of compliance consists only of a confirmation that the adopted budget and attestation statement are submitted not later than the applicable date under subsection (j). Any distribution amount withheld under this subsection shall be: (1) added to the property tax revenue collections as described in STEP TWO of subsection (h); and (2) distributed among the school corporation and eligible charter schools according to subsection (h); in the calendar year that immediately follows the calendar year in which the distribution amount was withheld. (l) A charter school is not eligible for a distribution under this section from property tax revenue collected from a particular referendum levy if the charter school does not have a certified fall ADM count in the calendar year immediately preceding the calendar year in which the public question for the referendum appears on the ballot. As added by P.L.68-2025, SEC.222. Amended by P.L.23-2026, SEC.212.

Ind. Code § 20-46-1-23 Eligibility of governing body of school corporation to place referendum question on ballot

Sec. 23. Notwithstanding any other provision of this chapter or any other law to the contrary, including any amendments made to this chapter and IC 3-10-9-3 in the 2025 regular session of the general assembly, the governing body of a school corporation that adopts a resolution to place a referendum on the ballot under section 8 of this chapter on or before June 30, 2025, is eligible to place the referendum question on the ballot in an election held in the fall of calendar year 2025. As added by P.L.230-2025, SEC.133.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/20Fetched: 10/17/2026

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