LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6303 NOTE PREPARED: Dec 5, 2023
BILL NUMBER: HB 1081 BILL AMENDED:
SUBJECT: County Treasurer Fees.
FIRST AUTHOR: Rep. Criswell BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Local
DEDICATED
FEDERAL
Summary of Legislation: This bill provides that the fee approved by a county fiscal body to be charged by
a county treasurer for providing a receipt of a property tax payment made to the county treasurer may not
exceed the greater of: (1) $1; or (2) the actual cost to the county treasurer of copying the document.
Effective Date: July 1, 2024.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues: The anticipated impact on local revenues for the counties is not readily
determinable. If a county is currently charging more than $1 to provide copies of property tax payment
receipts, this bill’s provisions could result in a decrease in copy fee revenue to the county. However, if the
county is charging $1 per page, this bill’s provisions is not likely to have any significant impact on the
county’s copy fee revenue. The actual impact on local revenues will vary from county to county and will
depend on the number of requests the county treasurer receives for a copy of a taxpayer’s property tax
payment receipt.
Additional Information: The $1 per page copy fee is in line with the current copy fee used by county
recorders in Indiana. According to the Indiana Recording Manual and Desktop Reference, copies of
documents up to 11 x 17 inches are $1 per page. Copies of documents larger than 11 x 17 inches are $5 per
HB 1081 1 page. It’s expected that the copy of a taxpayer’s property tax payment receipt would be printed on a page not
larger than 11 x 17 inches.
State Agencies Affected:
Local Agencies Affected: Counties.
Information Sources: Indiana Recording Manual and Desktop
Reference:https://indianarecorders.org/wp-content/uploads/2021/01/IRA-Recording-Manual-rev-2021.pdf
Fiscal Analyst: James Johnson, 317-232-9869.
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