Ind. Code ch. 6-1.1-18

Ind. Code ch. 6-1.1-18
in effect

Ind. Code § 6-1.1-18-1 Budget, tax rate, and tax levy; exceeding amount published

Sec. 1. Except as provided in IC 6-1.1-17-16(i), when fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of a political subdivision may not fix a budget or tax levy which exceeds the amount published by the political subdivision. The portion of a budget or tax levy which exceeds the published amount is void. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.33-1994, SEC.2; P.L.149-2016, SEC.24.

Ind. Code § 6-1.1-18-2 Maximum state tax rate

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The state tax rate is not subject to review by county boards of tax adjustment or county auditors. (b) Except as permitted under IC 4-9.1-1-8 to repay notes issued to meet casual deficits in state revenue, the state may not impose an ad valorem property tax rate on tangible property after December 31, 2008. (c) This section does not apply to political subdivisions of the state. [Pre-1975 Property Tax Recodification Citation: 6-1-46-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.81; P.L.224-2007, SEC.17; P.L.146-2008, SEC.165; P.L.1-2010, SEC.26.

Ind. Code § 6-1.1-18-3 Maximum political subdivision tax rate

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed: (1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of assessed valuation in territory outside the corporate limits of a city or town; or (2) sixty-six and sixty-seven hundredths cents ($0.6667) on each one hundred dollars ($100) of assessed valuation in territory inside the corporate limits of a city or town. (b) The proper officers of a political subdivision shall fix tax rates which are sufficient to provide funds for the purposes itemized in this subsection. The portion of a tax rate fixed by a political subdivision shall not be considered in computing the tax rate limits prescribed in subsection (a) if that portion is to be used for one (1) of the following purposes: (1) To pay the principal or interest on a funding, refunding, or judgment funding obligation of the political subdivision. (2) To pay the principal or interest upon: (A) an obligation issued by the political subdivision to meet an emergency which results from a flood, fire, pestilence, war, or any other major disaster; or (B) a note issued under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county to acquire necessary equipment or facilities for municipal or county government. (3) To pay the principal or interest upon an obligation issued in the manner provided in: (A) IC 6-1.1-20-3 (before its repeal); (B) IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2; or (C) IC 6-1.1-20-3.5 through IC 6-1.1-20-3.6. (4) To pay a judgment rendered against the political subdivision. (c) Except as otherwise provided in IC 6-1.1-19 (before January 1, 2009), IC 6-1.1-18.5, IC 20-45 (before January 1, 2009), or IC 20-46, a county auditor or the department of local government finance may review the portion of a tax rate described in subsection (b) only to determine if it exceeds the portion actually needed to provide for one (1) of the purposes itemized in that subsection. [Pre-1975 Property Tax Recodification Citations: 6-1-46-3; 6-1-46-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.10; P.L.16-1986, SEC.3; P.L.37-1988, SEC.7; P.L.36-1994, SEC.2; P.L.25-1995, SEC.27; P.L.273-1999, SEC.53; P.L.273-1999, SEC.54; P.L.90-2002, SEC.160; P.L.224-2003, SEC.84; P.L.2-2006, SEC.41; P.L.224-2007, SEC.18; P.L.146-2008, SEC.166; P.L.1-2010, SEC.27; P.L.233-2015, SEC.17; P.L.257-2019, SEC.48.

Ind. Code § 6-1.1-18-4 Appropriations not to exceed budget

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article. [Pre-1975 Property Tax Recodification Citation: 6-1-46-9.] Formerly: Acts 1975, P.L.47, SEC.1.

Ind. Code § 6-1.1-18-5 Proposed additional appropriations; public hearing; appropriation for which the underlying purpose is a bond issue

Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined under this article, they shall hold a public hearing after submitting the following information regarding the proposed additional appropriation to the department's computer gateway: (1) The amount of the additional appropriation. (2) The name of the affected fund. (3) The name and account number of the affected account. (4) The date, time, and place at which the political subdivision or appropriate fiscal body will hold a public hearing on the proposed additional appropriation. (b) If the additional appropriation by the political subdivision is made from a fund for which the budget, rate, or levy is certified by the department of local government finance under IC 6-1.1-17-16, the political subdivision must report the additional appropriation to the department of local government finance in the manner prescribed by the department of local government finance. If the additional appropriation is made from a fund described under this subsection, subsections (f), (g), (h), and (i) apply to the political subdivision. (c) However, if the additional appropriation is not made from a fund described under subsection (b), subsections (f), (g), (h), and (i) do not apply to the political subdivision. Subsections (f), (g), (h), and (i) do not apply to an additional appropriation made from the cumulative bridge fund if the appropriation meets the requirements under IC 8-16-3-3(c). (d) A political subdivision may make an additional appropriation without approval of the department of local government finance if the additional appropriation is made from a fund that is not described under subsection (b). However, the fiscal officer of the political subdivision shall report the additional appropriation to the department of local government finance. (e) Subject to subsections (j) and (k), after the public hearing, the proper officers of the political subdivision shall file a certified copy of their final proposal and any other relevant information to the department of local government finance not later than fifteen (15) days after the additional appropriation is adopted by the appropriate fiscal body. If the additional appropriation is not submitted to the department of local government finance within fifteen (15) days after adoption, the department of local government finance may require the political subdivision to conduct a readoption hearing. (f) When the department of local government finance receives a certified copy of a proposal for an additional appropriation under subsection (e), the department shall determine whether sufficient funds are available or will be available for the proposal. The determination shall be made in writing and sent to the political subdivision not more than fifteen (15) days after the department of local government finance receives the proposal. (g) In making the determination under subsection (f), the department of local government finance shall limit the amount of the additional appropriation to revenues available, or to be made available, which have not been previously appropriated. (h) If the department of local government finance disapproves an additional appropriation under subsection (f), the department shall specify the reason for its disapproval on the determination sent to the political subdivision. (i) A political subdivision may request a reconsideration of a determination of the department of local government finance under this section by filing a written request for reconsideration. A request for reconsideration must: (1) be filed with the department of local government finance within fifteen (15) days of the receipt of the determination by the political subdivision; and (2) state with reasonable specificity the reason for the request. The department of local government finance must act on a request for reconsideration within fifteen (15) days of receiving the request. (j) This subsection applies to an additional appropriation by a political subdivision that must have the political subdivision's annual appropriations and annual tax levy adopted by a city, town, or county fiscal body under IC 6-1.1-17-20 or IC 36-1-23 or by a legislative or fiscal body under IC 36-3-6-9. The fiscal or legislative body of the city, town, or county that adopted the political subdivision's annual appropriation and annual tax levy must adopt the additional appropriation by ordinance before the department of local government finance may approve the additional appropriation. (k) This subsection applies to a public library that is not required to submit the public library's budgets, tax rates, and tax levies for binding review and approval under IC 6-1.1-17-20 or IC 6-1.1-17-20.4. If a public library subject to this subsection proposes to make an additional appropriation for a year, and the additional appropriation would result in the budget for the library for that year increasing (as compared to the previous year) by a percentage that is greater than the result of the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the calendar year minus one (1), the additional appropriation must first be approved by the city, town, or county fiscal body described in IC 6-1.1-17-20.3(c) or IC 6-1.1-17-20.3(d), as appropriate. (l) This subsection applies to an appropriation for which the underlying purpose is a bond issue. The political subdivision shall include the appropriation for the bond proceeds in the budget of the political subdivision for the ensuing year adopted under IC 6-1.1-17. If the political subdivision does not include the appropriation for the bond proceeds as required by this subsection, the political subdivision shall comply with the requirements of this section in the year in which the bond proceeds are received, but may not take an action pursuant to this section in a year before the year in which the bond proceeds are received. (m) The proper officers of a political subdivision shall submit the information described in subsection (a)(1) through (a)(4), in a manner prescribed by the department, to the department's computer gateway at least fourteen (14) days prior to the public hearing. The department shall make the information submitted by the political subdivision available to taxpayers through the department's computer gateway at least ten (10) days prior to the public hearing. If the date, time, or place of the public hearing changes following the original submission of the information to the department's computer gateway, the political subdivision shall submit the updated information to the department's computer gateway as soon as possible. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.46, SEC.2; P.L.69-1983, SEC.5; P.L.57-1991, SEC.1; P.L.17-1995, SEC.4; P.L.90-2002, SEC.161; P.L.137-2012, SEC.29; P.L.184-2015, SEC.9; P.L.184-2016, SEC.13; P.L.252-2019, SEC.3; P.L.257-2019, SEC.49; P.L.156-2020, SEC.19; P.L.159-2020, SEC.27; P.L.38-2021, SEC.30; P.L.156-2024, SEC.14.

Ind. Code § 6-1.1-18-6 Transfer of money from one budget classification to another

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if: (1) they determine that the transfer is necessary; (2) the transfer does not require the expenditure of more money than the total amount set out in the budget as finally determined under this article; and (3) the transfer is made at a regular public meeting and by proper ordinance or resolution. (b) A transfer may be made under this section without notice and without the approval of the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1991, SEC.2; P.L.90-2002, SEC.162; P.L.173-2003, SEC.7 and P.L.256-2003, SEC.16.

Ind. Code § 6-1.1-18-6.5 Volunteer firefighting purposes; expenditures

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only. As added by Acts 1979, P.L.58, SEC.1.

Ind. Code § 6-1.1-18-7 Insurance funds; appropriations

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if: (1) the funds are received as a result of damage to property of the political subdivision; and (2) the funds are appropriated for the purpose of repairing or replacing the damaged property. However, this section applies only if the funds are in fact expended to repair or replace the property within the twelve (12) month period after they are received. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.173-2003, SEC.8; P.L.164-2019, SEC.2.

Ind. Code § 6-1.1-18-7.5 Appropriation of state and federal grant funds

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds are provided or designated by the state or the federal government as a reimbursement of an expenditure made by the political subdivision. As added by P.L.15-2005, SEC.1.

Ind. Code § 6-1.1-18-8 Expenditure of state funds by political subdivisions; conditions

Sec. 8. (a) Except as provided in subsections (b) and (c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless: (1) the funds have been included in a budget estimate by the political subdivision; and (2) the funds have been appropriated by the proper officers of the political subdivision in the amounts and for the specific purposes for which they may be used. (b) The county council shall appropriate funds for the operation of the county highway department for the entire ensuing budget year for which annual appropriations are being made. The appropriation shall be for an amount which is not less than the greater of: (1) seventy-five percent (75%) of the total estimated to be in the highway fund in the ensuing budget year; or (2) ninety-nine percent (99%) of the total estimated to be in the highway fund in the ensuing budget year if the county commissioners file with the county council a four (4) year plan for the construction and improvement of county highways and a one (1) year plan for the maintenance and repair of the county highways. (c) In the event of a casualty, accident, or extraordinary emergency, the proper officers of a political subdivision may use state funds to make an additional appropriation under section 5 of this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-45-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.48.

Ind. Code § 6-1.1-18-9 Reappropriations from erroneous or excessive disbursements; refunds without appropriation

Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may: (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or (2) refund, without appropriation, money erroneously received. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.

Ind. Code § 6-1.1-18-10 Excessive appropriations; liability of officers; action for recovery

Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost. (b) Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section. [Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Ind. Code § 6-1.1-18-11 Conflicting provisions

Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.11; P.L.2-2006, SEC.42; P.L.146-2008, SEC.167.

Ind. Code § 6-1.1-18-12 Adjustment of maximum tax rates after reassessment or annual adjustment

Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) property tax rate or rates; or (2) special benefits tax rate or rates; referred to in the statutes listed in subsection (d). (b) The maximum rate for taxes first due and payable after 2003 is the maximum rate that would have been determined under subsection (e) for taxes first due and payable in 2003 if subsection (e) had applied for taxes first due and payable in 2003. (c) The maximum rate must be adjusted each year to account for the change in assessed value of real property that results from: (1) an annual adjustment of the assessed value of real property under IC 6-1.1-4-4.5; or (2) a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2. (d) The statutes to which subsection (a) refers are: (1) IC 8-10-5-17 (for taxes due and payable before January 1, 2023); (2) IC 8-22-3-11; (3) IC 8-22-3-25 (for taxes due and payable before January 1, 2023); (4) IC 12-29-1-1; (5) IC 12-29-1-2; (6) IC 12-29-1-3; (7) IC 12-29-3-6; (8) IC 13-21-3-12; (9) IC 13-21-3-15; (10) IC 14-27-6-30; (11) IC 14-33-7-3; (12) IC 14-33-21-5 (for taxes due and payable before January 1, 2023); (13) IC 15-14-7-4; (14) IC 15-14-9-1; (15) IC 15-14-9-2; (16) IC 16-20-2-18; (17) IC 16-20-4-27; (18) IC 16-20-7-2; (19) IC 16-22-14; (20) IC 16-23-1-29; (21) IC 16-23-3-6; (22) IC 16-23-4-2; (23) IC 16-23-5-6; (24) IC 16-23-7-2; (25) IC 16-23-8-2; (26) IC 16-23-9-2; (27) IC 16-41-15-5; (28) IC 16-41-33-4; (29) IC 20-46-2-3 (before its repeal on January 1, 2009); (30) IC 20-46-6-5 (before its repeal on January 1, 2019); (31) IC 20-49-2-10; (32) IC 36-1-19-1; (33) IC 23-14-66-2; (34) IC 23-14-67-3; (35) IC 36-7-13-4; (36) IC 36-7-14-28; (37) IC 36-7-15.1-16; (38) IC 36-8-19-8.5 (for taxes due and payable before January 1, 2023); (39) IC 36-9-6.1-2; (40) IC 36-9-17.5-4 (for taxes due and payable before January 1, 2023); (41) IC 36-9-27-73; (42) IC 36-9-29-31; (43) IC 36-9-29.1-15; (44) IC 36-10-6-2; (45) IC 36-10-7-7; (46) IC 36-10-7-8; (47) IC 36-10-7.5-19 (for taxes due and payable before January 1, 2023); (48) IC 36-10-13-5 (before the power to impose a levy was removed on January 1, 2019); (49) IC 36-10-13-7 (before the power to impose a levy was removed on January 1, 2019); (50) IC 36-10-14-4 (before its repeal on January 1, 2019); (51) IC 36-12-7-7; (52) IC 36-12-7-8; (53) IC 36-12-12-10; (54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and payable before January 1, 2023); and (55) any statute enacted after December 31, 2003, that: (A) establishes a maximum rate for any part of the: (i) property taxes; or (ii) special benefits taxes; imposed by a political subdivision; and (B) does not exempt the maximum rate from the adjustment under this section. (e) For property tax rates imposed for property taxes first due and payable after December 31, 2013, the new maximum rate under a statute listed in subsection (d) is the tax rate determined under STEP EIGHT of the following STEPS: STEP ONE: Determine the maximum rate for the political subdivision levying a property tax or special benefits tax under the statute for the previous calendar year. STEP TWO: Determine the actual percentage change (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value of the taxable property from the previous calendar year to the year in which the affected property taxes will be imposed. STEP THREE: Determine the three (3) calendar years that immediately precede the year in which the affected property taxes will be imposed. STEP FOUR: Compute separately, for each of the calendar years determined in STEP THREE, the actual percentage change (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property from the preceding year. STEP FIVE: Divide the sum of the three (3) quotients computed in STEP FOUR by three (3). STEP SIX: Determine the greater of the following: (A) Zero (0). (B) The STEP FIVE result. STEP SEVEN: Determine the greater of the following: (A) Zero (0). (B) The result of the STEP TWO percentage minus the STEP SIX percentage, if any. STEP EIGHT: Determine the quotient of the STEP ONE tax rate divided by the sum of one (1) plus the STEP SEVEN percentage, if any. (f) The department of local government finance shall compute the maximum rate allowed under subsection (e) and provide the rate to each political subdivision with authority to levy a tax under a statute listed in subsection (d). As added by P.L.1-2004, SEC.20 and P.L.23-2004, SEC.21. Amended by P.L.78-2004, SEC.1; P.L.1-2005, SEC.87; P.L.2-2006, SEC.43; P.L.154-2006, SEC.45; P.L.2-2007, SEC.115; P.L.219-2007, SEC.52; P.L.2-2008, SEC.23; P.L.146-2008, SEC.168; P.L.172-2011, SEC.34; P.L.112-2012, SEC.34; P.L.137-2012, SEC.30; P.L.13-2013, SEC.14; P.L.218-2013, SEC.4; P.L.257-2013, SEC.10; P.L.2-2014, SEC.20; P.L.232-2015, SEC.1; P.L.244-2017, SEC.10; P.L.86-2018, SEC.49; P.L.86-2018, SEC.50; P.L.174-2022, SEC.36.

Ind. Code § 6-1.1-18-13 Repealed

[Pre-2006 Education Finance Recodification Citations: subsection (a) formerly 21-2-15-11(b); subsection (b) formerly 21-2-15-11(c); subsection (c) formerly 21-2-15-11(d).] As added by P.L.2-2006, SEC.44. Amended by P.L.219-2007, SEC.53. Repealed by P.L.137-2012, SEC.32.

Ind. Code § 6-1.1-18-28 Township's petition for an increase to its maximum ad valorem property tax levy for its firefighting and emergency services fund; formula; calculation

Sec. 28. (a) This section applies to a township if: (1) the township has previously submitted a petition, or petitions, under this section in any year after December 31, 2016; (2) the sum of all adjustments determined under STEP THREE of subsection (c) for the petition or petitions described in subdivision (1) equals fifteen-hundredths (0.15); and (3) the percentage growth in the township's assessed value for the preceding year compared to the year immediately before the preceding year is: (A) at least equal to the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the preceding year multiplied by two (2); and (B) not more than the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the preceding year multiplied by four (4). (b) The executive of a township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes for any year for which a petition is submitted under this section. (c) Subject to subsection (e), if the township submits a petition as provided in subsection (b) before June 1 of a year, the department of local government finance shall increase the township's maximum permissible ad valorem property tax levy for the township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes first due and payable in the immediately succeeding year by using the following formula for purposes of subsection (d)(2): STEP ONE: Determine the percentage increase in the population, as determined by the township fiscal body and as may be prescribed by the department of local government finance, that is within the fire protection and emergency services area of the township during the ten (10) year period immediately preceding the year in which the petition is submitted under subsection (b). The township fiscal body may use the most recently available population data issued by the Bureau of the Census during the ten (10) year period immediately preceding the petition. STEP TWO: Determine the greater of zero (0) or the result of: (A) the STEP ONE percentage; minus (B) six percent (6%); expressed as a decimal. STEP THREE: Determine a rate that is the lesser of: (A) fifteen-hundredths (0.15); or (B) the STEP TWO result. STEP FOUR: Reduce the STEP THREE rate by any rate increase in the township's property tax rate or rates for its township firefighting and emergency services fund, township firefighting fund, or township emergency services fund, as applicable, within the immediately preceding ten (10) year period that was made based on a petition submitted by the township under this section. (d) The township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2) for property taxes first due and payable in a given year, as adjusted under this section, shall be calculated as: (1) the amount of the ad valorem property tax levy increase for the township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, without regard to this section; plus (2) an amount equal to the result of: (A) the rate determined under the formula in subsection (c); multiplied by (B) the net assessed value of the fire protection and emergency services area divided by one hundred (100). The calculation under this subsection shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 36-8-13-4 for property taxes first due and payable in the first year of the increase and thereafter. (e) Notwithstanding the rate limitation in STEP THREE of subsection (c), a township may submit a petition under subsection (b) to increase the township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes first due and payable in the immediately succeeding year as determined under the formula under subsection (c), subject to the following: (1) The amount determined under subsection (c) may not exceed the result of: (A) the STEP TWO result in subsection (c); multiplied by (B) eight-tenths (0.8). (2) The rate, as adjusted under this section and as certified by the department of local government finance for the township's maximum permissible ad valorem property tax levy for: (A) its township firefighting and emergency services fund under IC 36-8-13-4(a)(1); or (B) the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2); as applicable, may not exceed a rate determined by the formula under subsection (f). (3) STEP FOUR of subsection (c) applies to any petition the executive of the township subsequently submits after submitting an initial petition after December 31, 2025, under this section. (f) The rate limitation described in subsection (e)(2) shall be determined using the following formula: STEP ONE: Determine the sum of: (A) the rate certified by the department of local government finance for the current year for the township's: (i) township firefighting and emergency services fund under IC 36-8-13-4(a)(1); or (ii) levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2); as applicable; plus (B) the amount determined under STEP THREE of subsection (c). STEP TWO: Determine the lesser of: (A) twenty-hundredths (0.20); or (B) the STEP ONE result. As added by P.L.154-2020, SEC.5. Amended by P.L.236-2023, SEC.28; P.L.157-2026, SEC.66.

Ind. Code § 6-1.1-18-34 Dearborn County; school corporations; maximum levies

Sec. 34. (a) Except as otherwise provided in this section, this section: (1) does not apply until the expiration of IC 20-45-8 under IC 20-45-8-29; and (2) upon the expiration of IC 20-45-8 under IC 20-45-8-29, applies only to a school corporation that has under its jurisdiction any territory located in Dearborn County. (b) Subject to subsection (c), the superintendent of a school corporation may, after approval by the governing body of the school corporation, and before September 1 of the year immediately preceding the expiration of IC 20-45-8, submit a petition to the department of local government finance requesting an increase in the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund for property taxes first due and payable in the year after the expiration of IC 20-45-8. (c) Before the governing body of the school corporation may approve a petition under subsection (b), the governing body of the school corporation must hold a public hearing on the petition. The governing body of the school corporation shall give notice of the public hearing under IC 5-3-1. At the public hearing, the governing body of the school corporation 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 school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund. (3) The estimated effect of the proposed increase on taxpayers. (4) The anticipated property tax rates and levies for property taxes first due and payable in the year after the expiration of IC 20-45-8. After the governing body of the school corporation approves the petition, the school corporation shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the school corporation is also located. (d) If the superintendent of a school corporation submits a petition under subsection (b), the department of local government finance shall increase the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for the operations fund for property taxes first due and payable in the year after the expiration of IC 20-45-8 by the amount of the distribution that the school corporation received in the year immediately preceding the expiration of IC 20-45-8, as determined by the department of local government finance. (e) The school corporation's maximum permissible ad valorem property tax levy for property taxes first due and payable in the year after the expiration of IC 20-45-8, as adjusted under this section, shall be used in the determination of the school corporation's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in the year following the year after the expiration of IC 20-45-8 and thereafter. As added by P.L.236-2023, SEC.29. Amended by P.L.214-2025, SEC.1.

Ind. Code § 6-1.1-18-34.5 Maximum property tax levy in Knox Township in Jay County

Sec. 34.5. (a) This section applies only to Knox Township in Jay 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, 2024, 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 2025. (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 a portion of 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 2025 by twenty-nine thousand dollars ($29,000). (e) Of the adjustment amount under subsection (d), fourteen thousand dollars ($14,000) is a temporary, one (1) time increase to the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5. The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025, including only fifteen thousand dollars ($15,000) of the adjustment amount under subsection (d), 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 2026 and thereafter. (f) This section expires June 30, 2029. As added by P.L.156-2024, SEC.15.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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