IN
Indiana Senate Bill SB0078

Indiana 2023 Regular Session

Indiana Senate Bill SB0078 Compare Versions

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1-*SB0078.2*
2-Reprinted
3-February 10, 2023
1+*SB0078.1*
2+January 27, 2023
43 SENATE BILL No. 78
54 _____
6-DIGEST OF SB 78 (Updated February 9, 2023 3:33 pm - DI 134)
5+DIGEST OF SB 78 (Updated January 24, 2023 12:49 pm - DI 129)
76 Citations Affected: IC 6-3.6.
8-Synopsis: Distributions of public safety income tax revenue. Requires
9-that part of a certified distribution allocated to a county (other than
10-Marion County), subject to a qualified township's application, be
11-allocated among the qualified townships in the county. Provides the
12-calculation for the amount of the allocation. Provides that a qualified
13-township and various fire entities may apply to the county adopting
14-body for a distribution of tax revenue. Provides that the county
15-adopting body shall review an application and shall, before September
16-1 of a year, adopt a resolution requiring tax revenue to be distributed
17-to a qualified applicant or applicants. Provides that the county adopting
18-body shall provide a copy of the resolution to the county auditor and
19-the department of local government finance. Provides that an adopted
20-(Continued next page)
7+Synopsis: Distributions of public safety income tax revenue. Requires,
8+subject to the township's application to the county adopting body, the
9+distribution of public safety local income tax revenues to a township
10+that provides fire protection or emergency medical services (other than
11+a township in Marion County). Permits a qualified fire protection
12+territory and a qualified fire protection district (other than in Marion
13+County) to be eligible to receive distributions of public safety local
14+income tax revenues.
2115 Effective: July 1, 2023.
22-Niemeyer, Charbonneau, Dernulc,
23-Bohacek, Randolph Lonnie M,
24-Ford Jon
16+Niemeyer, Charbonneau, Dernulc
2517 January 9, 2023, read first time and referred to Committee on Tax and Fiscal Policy.
2618 January 26, 2023, amended, reported favorably — Do Pass.
27-February 9, 2023, read second time, amended, ordered engrossed.
28-SB 78—LS 6121/DI 134 Digest Continued
29-resolution submitted in a timely manner to the county auditor and the
30-department of local government finance applies to distributions of tax
31-revenue to the qualified applicant in the following calendar year and
32-each calendar year thereafter until the qualified applicant rescinds the
33-application. Provides that a qualified applicant that wishes to rescind
34-its application under this subsection must notify the county adopting
35-body in writing. Provides that if the county adopting body receives a
36-qualified applicant's written notice to rescind its application, the county
37-adopting body shall adopt a resolution rescinding the qualified
38-applicant's distribution before September 1 of a year and shall provide
39-a copy of the resolution to the county auditor and the department of
40-local government finance.
41-SB 78—LS 6121/DI 134SB 78—LS 6121/DI 134 Reprinted
42-February 10, 2023
19+SB 78—LS 6121/DI 134 January 27, 2023
4320 First Regular Session of the 123rd General Assembly (2023)
4421 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
4522 Constitution) is being amended, the text of the existing provision will appear in this style type,
4623 additions will appear in this style type, and deletions will appear in this style type.
4724 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
4825 provision adopted), the text of the new provision will appear in this style type. Also, the
4926 word NEW will appear in that style type in the introductory clause of each SECTION that adds
5027 a new provision to the Indiana Code or the Indiana Constitution.
5128 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
5229 between statutes enacted by the 2022 Regular Session of the General Assembly.
5330 SENATE BILL No. 78
5431 A BILL FOR AN ACT to amend the Indiana Code concerning
5532 taxation.
5633 Be it enacted by the General Assembly of the State of Indiana:
5734 1 SECTION 1. IC 6-3.6-6-8, AS AMENDED BY P.L.247-2017,
5835 2 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5936 3 JULY 1, 2023]: Sec. 8. (a) This section applies to the allocation of
6037 4 additional revenue from a tax under this chapter to public safety
6138 5 purposes. Funding dedicated for a PSAP under a former tax continues
6239 6 to apply under this chapter until it is rescinded or modified. If funding
6340 7 was not dedicated for a PSAP under a former tax, the adopting body
6441 8 may adopt a resolution providing that all or part of the additional
6542 9 revenue allocated to public safety is to be dedicated for a PSAP. The
6643 10 resolution first applies in the following year and then thereafter until it
6744 11 is rescinded or modified. Funding dedicated for a PSAP shall be
6845 12 allocated and distributed as provided in IC 6-3.6-11-4.
6946 13 (b) As used in this section, "qualified fire protection district"
7047 14 means a fire protection district established under IC 36-8-11.
7148 15 (c) As used in this section, "qualified fire protection territory"
7249 16 means a fire protection territory as described in IC 36-8-19-5
7350 17 whose boundaries are entirely contained within a single county
7451 SB 78—LS 6121/DI 134 2
7552 1 other than Marion County.
7653 2 (d) As used in this section, "qualified township" of a county
77-3 refers to any township with a fire levy in a county (other than
78-4 Marion County) that operates or contracts with a fire department,
79-5 a volunteer fire department, or an emergency medical services
80-6 provider.
81-7 (b) (e) Except as provided in subsection (c), (g), the amount of the
82-8 certified distribution that is allocated to public safety purposes, and
83-9 after making allocations under IC 6-3.6-11, shall be allocated to the
84-10 county and to each municipality in the county that is carrying out or
85-11 providing at least one (1) public safety purpose. For purposes of this
86-12 subsection, in the case of a consolidated city, the total property taxes
87-13 imposed by the consolidated city include the property taxes imposed by
88-14 the consolidated city and all special taxing districts (except for a public
89-15 library district, a public transportation corporation, and a health and
90-16 hospital corporation), and all special service districts. The amount
91-17 allocated under this subsection to a county or municipality is equal to
92-18 the result of:
93-19 (1) the amount of the remaining certified distribution that is
94-20 allocated to public safety purposes; multiplied by
95-21 (2) a fraction equal to:
96-22 (A) in the case of a county that initially imposed a rate for
97-23 public safety under IC 6-3.5-6 (repealed), the result of the total
98-24 property taxes imposed in the county by the county or
99-25 municipality for the calendar year preceding the distribution
100-26 year, divided by the sum of the total property taxes imposed in
101-27 the county by the county and each municipality in the county
102-28 that is entitled to a distribution under this section for that
103-29 calendar year; or
104-30 (B) in the case of a county that initially imposed a rate for
105-31 public safety under IC 6-3.5-1.1 (repealed) or a county that did
106-32 not impose a rate for public safety under either IC 6-3.5-1.1
107-33 (repealed) or IC 6-3.5-6 (repealed), the result of the attributed
108-34 allocation amount of the county or municipality for the
109-35 calendar year preceding the distribution year, divided by the
110-36 sum of the attributed allocation amounts of the county and
111-37 each municipality in the county that is entitled to a distribution
112-38 under this section for that calendar year.
113-39 (f) Part of the certified distribution allocated to a county (other
114-40 than Marion County) under subsection (e) shall, subject to the
115-41 qualified township's application to the county adopting body under
116-42 this subsection, be allocated among the qualified townships in the
54+3 refers to any township in a county (other than Marion County) that
55+4 operates or contracts with a fire department, a volunteer fire
56+5 department, or an emergency medical services provider.
57+6 (b) (e) Except as provided in subsection (c), (g), the amount of the
58+7 certified distribution that is allocated to public safety purposes, and
59+8 after making allocations under IC 6-3.6-11, shall be allocated to the
60+9 county and to each municipality in the county that is carrying out or
61+10 providing at least one (1) public safety purpose. For purposes of this
62+11 subsection, in the case of a consolidated city, the total property taxes
63+12 imposed by the consolidated city include the property taxes imposed by
64+13 the consolidated city and all special taxing districts (except for a public
65+14 library district, a public transportation corporation, and a health and
66+15 hospital corporation), and all special service districts. The amount
67+16 allocated under this subsection to a county or municipality is equal to
68+17 the result of:
69+18 (1) the amount of the remaining certified distribution that is
70+19 allocated to public safety purposes; multiplied by
71+20 (2) a fraction equal to:
72+21 (A) in the case of a county that initially imposed a rate for
73+22 public safety under IC 6-3.5-6 (repealed), the result of the total
74+23 property taxes imposed in the county by the county or
75+24 municipality for the calendar year preceding the distribution
76+25 year, divided by the sum of the total property taxes imposed in
77+26 the county by the county and each municipality in the county
78+27 that is entitled to a distribution under this section for that
79+28 calendar year; or
80+29 (B) in the case of a county that initially imposed a rate for
81+30 public safety under IC 6-3.5-1.1 (repealed) or a county that did
82+31 not impose a rate for public safety under either IC 6-3.5-1.1
83+32 (repealed) or IC 6-3.5-6 (repealed), the result of the attributed
84+33 allocation amount of the county or municipality for the
85+34 calendar year preceding the distribution year, divided by the
86+35 sum of the attributed allocation amounts of the county and
87+36 each municipality in the county that is entitled to a distribution
88+37 under this section for that calendar year.
89+38 (f) Part of the certified distribution allocated to a county (other
90+39 than Marion County) under subsection (e) shall, subject to the
91+40 qualified township's application to the county adopting body under
92+41 this subsection, be allocated among the qualified townships in the
93+42 county. The amount allocated under this subsection to each
11794 SB 78—LS 6121/DI 134 3
118-1 county. The amount allocated under this subsection to each
119-2 qualified township is equal to the result of:
120-3 (1) the amount of the certified distribution that is allocated to
121-4 the county under subsection (e); multiplied by
122-5 (2) a fraction equal to:
123-6 (A) in the case of a county that initially imposed a rate for
124-7 public safety under IC 6-3.5-6 (repealed), the result of the
125-8 total property taxes imposed in the county by the qualified
126-9 township for the calendar year, divided by the sum of the
127-10 total property taxes imposed in the county by the county
128-11 and each qualified township in the county; or
129-12 (B) in the case of a county that initially imposed a rate for
130-13 public safety under IC 6-3.5-1.1 (repealed) or a county that
131-14 did not impose a rate for public safety under either
132-15 IC 6-3.5-1.1 (repealed) or IC 6-3.5-6 (repealed), the result
133-16 of the attributed allocation amount of the qualified
134-17 township for the calendar year, divided by the sum of the
135-18 attributed allocation amounts of the county and each
136-19 qualified township in the county.
137-20 A qualified township may, before July 1 of a year, apply to the
138-21 county adopting body for a distribution of tax revenue under this
139-22 section. The county adopting body shall review an application
140-23 submitted by a qualified township under this subsection and shall,
141-24 before September 1 of a year, adopt a resolution requiring tax
142-25 revenue to be distributed to the qualified township under this
143-26 section. The county adopting body shall provide a copy of the
144-27 resolution to the county auditor and the department of local
145-28 government finance not more than fifteen (15) days after the
146-29 resolution is adopted. A resolution adopted under this subsection
147-30 and provided in a timely manner to the county auditor and the
148-31 department of local government finance applies to distributions of
149-32 tax revenue to the qualified township in the following calendar
150-33 year and each calendar year thereafter until the qualified township
151-34 rescinds its application under this subsection. A qualified township
152-35 that wishes to rescind its application under this subsection must
153-36 notify the county adopting body in writing before July 1 of a year.
154-37 If the county adopting body receives a qualified township's written
155-38 notice to rescind its application for a distribution of tax revenue
156-39 under this subsection, the county adopting body shall adopt a
157-40 resolution rescinding the qualified township's distribution before
158-41 September 1 of a year and shall provide a copy of the resolution to
159-42 the county auditor and the department of local government finance
95+1 qualified township is equal to the result of:
96+2 (1) the amount of the certified distribution that is allocated to
97+3 the county under subsection (e); multiplied by
98+4 (2) a fraction equal to:
99+5 (A) in the case of a county that initially imposed a rate for
100+6 public safety under IC 6-3.5-6 (repealed), the result of the
101+7 total property taxes imposed in the county by the qualified
102+8 township for the calendar year, divided by the sum of the
103+9 total property taxes imposed in the county by the county
104+10 and each qualified township in the county; or
105+11 (B) in the case of a county that initially imposed a rate for
106+12 public safety under IC 6-3.5-1.1 (repealed) or a county that
107+13 did not impose a rate for public safety under either
108+14 IC 6-3.5-1.1 (repealed) or IC 6-3.5-6 (repealed), the result
109+15 of the attributed allocation amount of the qualified
110+16 township for the calendar year, divided by the sum of the
111+17 attributed allocation amounts of the county and each
112+18 qualified township in the county.
113+19 A qualified township may, before July 1 of a year, apply to the
114+20 county adopting body for a distribution of tax revenue under this
115+21 section. The county adopting body shall review an application
116+22 submitted by a qualified township under this subsection and shall,
117+23 before September 1 of a year, adopt a resolution requiring tax
118+24 revenue to be distributed to the qualified township under this
119+25 section. The county adopting body shall provide a copy of the
120+26 resolution to the county auditor and the department of local
121+27 government finance not more than fifteen (15) days after the
122+28 resolution is adopted. A resolution adopted under this subsection
123+29 and provided in a timely manner to the county auditor and the
124+30 department of local government finance applies to distributions of
125+31 tax revenue to the qualified township in the following calendar
126+32 year and each calendar year thereafter until the qualified township
127+33 rescinds its application under this subsection. A qualified township
128+34 that wishes to rescind its application under this subsection must
129+35 notify the county adopting body in writing before July 1 of a year.
130+36 If the county adopting body receives a qualified township's written
131+37 notice to rescind its application for a distribution of tax revenue
132+38 under this subsection, the county adopting body shall adopt a
133+39 resolution rescinding the qualified township's distribution before
134+40 September 1 of a year and shall provide a copy of the resolution to
135+41 the county auditor and the department of local government finance
136+42 not more than fifteen (15) days after the resolution is adopted.
160137 SB 78—LS 6121/DI 134 4
161-1 not more than fifteen (15) days after the resolution is adopted.
162-2 (c) (g) A fire department, volunteer fire department, qualified fire
163-3 protection territory provider unit, qualified fire protection district,
164-4 or emergency medical services provider that:
165-5 (1) provides fire protection or emergency medical services within
166-6 the county; and
167-7 (2) is operated by or serves a political subdivision that is not
168-8 otherwise entitled to receive a distribution of tax revenue under
169-9 this section;
170-10 may, before July 1 of a year, apply to the county adopting body for a
171-11 distribution of tax revenue under this section during the following
172-12 calendar year. The county adopting body shall review an application
173-13 submitted by a qualified fire protection territory provider unit or
174-14 qualified fire protection district under this subsection and may, shall,
175-15 before September 1 of a year, adopt a resolution requiring that one (1)
176-16 or more of the applicants shall receive a specified amount of the tax
177-17 revenue to be distributed to the qualified applicant under this section.
178-18 during the following calendar year. The county adopting body shall
179-19 provide a copy of the resolution to the county auditor and the
180-20 department of local government finance not more than fifteen (15) days
181-21 after the resolution is adopted. A resolution adopted under this
182-22 subsection and provided in a timely manner to the county auditor and
183-23 the department applies only to distributions in the following calendar
184-24 year. Any amount of tax revenue distributed under this subsection to a
185-25 fire department, volunteer fire department, or emergency medical
186-26 services provider shall be distributed before the remainder of the tax
187-27 revenue is allocated under subsection (b). the department of local
188-28 government finance applies to distributions of tax revenue to the
189-29 qualified applicant in the following calendar year and each
190-30 calendar year thereafter until the qualified applicant rescinds its
191-31 application under this subsection. A qualified applicant that wishes
192-32 to rescind its application under this subsection must notify the
193-33 county adopting body in writing before July 1 of a year. If the
194-34 county adopting body receives a qualified applicant's written
195-35 notice to rescind its application for a distribution of tax revenue
196-36 under this subsection, the county adopting body shall adopt a
197-37 resolution rescinding the qualified applicant's distribution before
198-38 September 1 of a year and shall provide a copy of the resolution to
199-39 the county auditor and the department of local government finance
200-40 not more than fifteen (15) days after the resolution is adopted.
138+1 (c) (g) A fire department, volunteer fire department, qualified fire
139+2 protection territory, qualified fire protection district, or emergency
140+3 medical services provider that:
141+4 (1) provides fire protection or emergency medical services within
142+5 the county; and
143+6 (2) is operated by or serves a political subdivision that is not
144+7 otherwise entitled to receive a distribution of tax revenue under
145+8 this section;
146+9 may, before July 1 of a year, apply to the adopting body for a
147+10 distribution of tax revenue under this section during the following
148+11 calendar year. The adopting body shall review an application submitted
149+12 under this subsection and may, before September 1 of a year, adopt a
150+13 resolution requiring that one (1) or more of the applicants shall receive
151+14 a specified amount of the tax revenue to be distributed under this
152+15 section during the following calendar year. The adopting body shall
153+16 provide a copy of the resolution to the county auditor and the
154+17 department of local government finance not more than fifteen (15) days
155+18 after the resolution is adopted. A resolution adopted under this
156+19 subsection and provided in a timely manner to the county auditor and
157+20 the department applies only to distributions in the following calendar
158+21 year. Any amount of tax revenue distributed under this subsection to a
159+22 fire department, volunteer fire department, or emergency medical
160+23 services provider shall be distributed before the remainder of the tax
161+24 revenue is allocated under subsection (b). (e).
201162 SB 78—LS 6121/DI 134 5
202163 COMMITTEE REPORT
203164 Madam President: The Senate Committee on Tax and Fiscal Policy,
204165 to which was referred Senate Bill No. 78, has had the same under
205166 consideration and begs leave to report the same back to the Senate with
206167 the recommendation that said bill be AMENDED as follows:
207168 Page 2, line 39, after "shall" insert ", subject to the qualified
208169 township's application to the county adopting body under this
209170 subsection,".
210171 and when so amended that said bill do pass.
211172 (Reference is to SB 78 as introduced.)
212173 HOLDMAN, Chairperson
213174 Committee Vote: Yeas 13, Nays 0.
214-_____
215-SENATE MOTION
216-Madam President: I move that Senate Bill 78 be amended to read as
217-follows:
218-Page 2, line 3, after "township" insert "with a fire levy".
219-Page 4, line 2, after "territory" insert "provider unit".
220-Page 4, line 9, after "to the" insert "county".
221-Page 4, line 11, after "The" insert "county".
222-Page 4, line 11, after "submitted" insert "by a qualified fire
223-protection territory provider unit or qualified fire protection
224-district".
225-Page 4, line 12, strike "may," and insert "shall,".
226-Page 4, line 13, strike "that one (1) or more of the applicants shall
227-receive".
228-Page 4, line 14, strike "a specified amount of the".
229-Page 4, line 14, after "distributed" insert "to the qualified
230-applicant".
231-Page 4, line 15, after "section" insert ".".
232-Page 4, line 15, strike "during the following calendar year.".
233-Page 4, line 15, after "year. The" insert "county".
234-Page 4, strike lines 20 through 23.
235-Page 4, line 24, strike "revenue is allocated under subsection".
236-Page 4, line 24, delete "(e)." and insert "the department of local
237-SB 78—LS 6121/DI 134 6
238-government finance applies to distributions of tax revenue to the
239-qualified applicant in the following calendar year and each
240-calendar year thereafter until the qualified applicant rescinds its
241-application under this subsection. A qualified applicant that wishes
242-to rescind its application under this subsection must notify the
243-county adopting body in writing before July 1 of a year. If the
244-county adopting body receives a qualified applicant's written
245-notice to rescind its application for a distribution of tax revenue
246-under this subsection, the county adopting body shall adopt a
247-resolution rescinding the qualified applicant's distribution before
248-September 1 of a year and shall provide a copy of the resolution to
249-the county auditor and the department of local government finance
250-not more than fifteen (15) days after the resolution is adopted.".
251-Renumber all SECTIONS consecutively.
252-(Reference is to SB 78 as printed January 27, 2023.)
253-NIEMEYER
254175 SB 78—LS 6121/DI 134