IN
Indiana House Bill HB1120

Indiana 2024 Regular Session

Indiana House Bill HB1120 Compare Versions

OldNewDifferences
1+*EH1120.1*
2+February 28, 2024
3+ENGROSSED
4+HOUSE BILL No. 1120
5+_____
6+DIGEST OF HB 1120 (Updated February 27, 2024 9:46 am - DI 120)
7+Citations Affected: IC 6-1.1; IC 20-26; IC 20-28; IC 20-40; IC 36-7;
8+IC 36-8; noncode.
9+Synopsis: Property taxes. Increases the assessed value limit for the
10+disabled veteran property tax deduction from $200,000 to $240,000.
11+Allows that, for purposes of various property tax deductions, an
12+individual has until January 15 of a calendar year in which property
13+taxes are first due and payable to complete, date, and file the required
14+certified statement with the county auditor. Extends through 2025 the
15+expiration of the threshold amounts used for determining whether a
16+political subdivision's project is a controlled project and whether the
17+petition and remonstrance process or the referendum process applies
18+based on the political subdivision's total debt service tax rate. Specifies
19+that a political subdivision's total debt service tax rate does not include
20+a tax rate approved by voters for a referendum debt service tax levy.
21+Extends through 2026 the calculation to be used in determining the
22+maximum levy growth quotient as added in the 2023 session in house
23+bill 1499. Provides that distributions for curricular materials may not
24+be considered for purposes of determining whether a school
25+corporation met the requirement to expend a minimum amount of state
26+(Continued next page)
27+Effective: Upon passage; January 1, 2023 (retroactive); January 1,
28+2024 (retroactive); July 1, 2024; January 1, 2025.
29+Thompson, Clere, Cherry
30+(SENATE SPONSOR — HOLDMAN)
31+January 8, 2024, read first time and referred to Committee on Ways and Means.
32+January 25, 2024, amended, reported — Do Pass.
33+January 29, 2024, read second time, amended, ordered engrossed.
34+January 30, 2024, engrossed. Read third time, passed. Yeas 73, nays 21.
35+SENATE ACTION
36+February 7, 2024, read first time and referred to Committee on Tax and Fiscal Policy.
37+February 27, 2024, amended, reported favorably — Do Pass.
38+EH 1120—LS 6559/DI 120 Digest Continued
39+tuition support for teacher compensation. Repeals the requirement that
40+each school maintained by a school corporation and each charter school
41+establish a curricular materials account. Requires a public school to
42+deposit distributions for curricular materials in: (1) the education fund
43+of the school corporation that maintains the school; or (2) the fund in
44+which a charter school receives state tuition support. Adds a provision
45+to allow a redevelopment commission to expend revenues from its
46+allocation fund that are allocated for police and fire services on both
47+capital expenditures and operating expenses as authorized in the 2023
48+session in House Bill 1454. Provides that, if a township transitions
49+from a single township firefighting and emergency services fund to two
50+separate funds as authorized under current law, the township legislative
51+body must approve a transfer of the remaining cash balance from the
52+single fund to the two new separate funds and determine the amounts
53+attributable to each fund. Requires the state and local tax review task
54+force established in the 2023 session in senate bill 3 to study the
55+following topics: (1) Changing the qualification requirements for a civil
56+taxing unit to be eligible for a levy increase in excess of limitations. (2)
57+Requiring certain projects of a political subdivision to be subject to:
58+(A) the petition and remonstrance process if the political subdivision's
59+total debt service tax rate is more than $0.40 per $100 dollars of
60+assessed value, but less than $0.80 per $100 of assessed value; or (B)
61+the referendum process if the political subdivision's total debt service
62+tax rate is at least $0.80 per $100 of assessed value. (3) Capping the
63+total amount of operating referendum tax that may be levied by a
64+school corporation. Makes technical corrections. Makes conforming
65+changes.
66+EH 1120—LS 6559/DI 120EH 1120—LS 6559/DI 120 February 28, 2024
167 Second Regular Session of the 123rd General Assembly (2024)
268 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
369 Constitution) is being amended, the text of the existing provision will appear in this style type,
470 additions will appear in this style type, and deletions will appear in this style type.
571 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
672 provision adopted), the text of the new provision will appear in this style type. Also, the
773 word NEW will appear in that style type in the introductory clause of each SECTION that adds
874 a new provision to the Indiana Code or the Indiana Constitution.
975 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
1076 between statutes enacted by the 2023 Regular Session of the General Assembly.
11-HOUSE ENROLLED ACT No. 1120
12-AN ACT to amend the Indiana Code concerning state and local
13-administration.
77+ENGROSSED
78+HOUSE BILL No. 1120
79+A BILL FOR AN ACT to amend the Indiana Code concerning
80+taxation.
1481 Be it enacted by the General Assembly of the State of Indiana:
15-SECTION 1. IC 5-10-1.1-3.5, AS AMENDED BY THE
16-TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
17-ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
18-UPON PASSAGE]: Sec. 3.5. (a) This section applies to an individual
19-who becomes an employee of the state after June 30, 2007.
20-(b) Unless an employee notifies the state that the employee does not
21-want to enroll in the deferred compensation plan or makes an
22-affirmative election under subsection (h), on day thirty-one (31) of
23-the employee's employment:
24-(1) the employee is automatically enrolled in the deferred
25-compensation plan; and
26-(2) the state is authorized to begin deductions as otherwise
27-allowed under this chapter.
28-(c) The auditor of state comptroller shall provide notice to an
29-employee of the provisions of this chapter. The notice provided under
30-this subsection must:
31-(1) contain a statement concerning:
32-(A) the purposes of;
33-(B) procedures for notifying the state that the employee does
34-not want to enroll in;
35-(C) the tax consequences of; and
36-(D) the details of the state match for employee contribution to;
37-HEA 1120 — CC 1 2
38-the deferred compensation plan; and
39-(2) list the telephone number, electronic mail address, and other
40-contact information for the plan administrator.
41-(d) This subsection applies to contributions made before July 1,
42-2011. Notwithstanding IC 22-2-6, except as provided by subsection (h),
43-the state shall deduct from an employee's compensation as a
44-contribution to the deferred compensation plan established by the state
45-under this chapter an amount equal to the maximum amount of any
46-match provided by the state on behalf of the employee to a defined
47-contribution plan established under section 1.5(a) of this chapter.
48-(e) This subsection applies to contributions made after June 30,
49-2011, and before July 1, 2013. Notwithstanding IC 22-2-6 and except
50-as provided by subsection (h), during the first year an employee is
51-enrolled under subsection (b) in the deferred compensation plan, the
52-state shall deduct each pay period from the employee's compensation
53-as a contribution to the deferred compensation plan an amount equal
54-to the greater of the following:
55-(1) The maximum amount of any match provided by the state on
56-behalf of the employee to a defined contribution plan established
57-under section 1.5(a) of this chapter.
58-(2) One-half percent (0.5%) of the employee's base salary.
59-(f) This subsection applies to contributions made after June 30,
60-2013. Notwithstanding IC 22-2-6 and except as provided by subsection
61-(h), during the first year an employee is enrolled under subsection (b)
62-in the deferred compensation plan, the state shall deduct each pay
63-period from the employee's compensation as a contribution to the
64-deferred compensation plan an amount equal to the greater of the
82+1 SECTION 1. IC 6-1.1-12-10.1, AS AMENDED BY P.L.257-2019,
83+2 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
84+3 JANUARY 1, 2025]: Sec. 10.1. (a) Except as provided in section 17.8
85+4 of this chapter and subject to section 45 of this chapter, an individual
86+5 who desires to claim the deduction provided by section 9 of this
87+6 chapter must file a sworn statement, on forms prescribed by the
88+7 department of local government finance, with the auditor of the county
89+8 in which the real property, mobile home, or manufactured home is
90+9 located. To obtain the deduction for a desired calendar year in which
91+10 property taxes are first due and payable, the statement must be
92+11 completed, and dated, in the immediately preceding calendar year and
93+12 filed with the county auditor on or before January 5 15 of the calendar
94+13 year in which the property taxes are first due and payable. The
95+14 statement may be filed in person or by mail. If mailed, the mailing must
96+15 be postmarked on or before the last day for filing.
97+16 (b) The statement referred to in subsection (a) shall be in affidavit
98+17 form or require verification under penalties of perjury. The statement
99+EH 1120—LS 6559/DI 120 2
100+1 must be filed in duplicate if the applicant owns, or is buying under a
101+2 contract, real property, a mobile home, or a manufactured home subject
102+3 to assessment in more than one (1) county or in more than one (1)
103+4 taxing district in the same county. The statement shall contain:
104+5 (1) the source and exact amount of gross income received by the
105+6 individual and the individual's spouse during the preceding
106+7 calendar year;
107+8 (2) the description and assessed value of the real property, mobile
108+9 home, or manufactured home;
109+10 (3) the individual's full name and complete residence address;
110+11 (4) the record number and page where the contract or
111+12 memorandum of the contract is recorded if the individual is
112+13 buying the real property, mobile home, or manufactured home on
113+14 contract; and
114+15 (5) any additional information which the department of local
115+16 government finance may require.
116+17 (c) In order to substantiate the deduction statement, the applicant
117+18 shall submit for inspection by the county auditor a copy of the
118+19 applicant's and a copy of the applicant's spouse's income tax returns
119+20 that were originally due in the calendar year immediately preceding the
120+21 desired calendar year in which the property taxes are first due and
121+22 payable and for which the applicant and the applicant's spouse desire
122+23 to claim the deduction. If either was not required to file an income tax
123+24 return, the applicant shall subscribe to that fact in the deduction
124+25 statement.
125+26 SECTION 2. IC 6-1.1-12-12, AS AMENDED BY P.L.257-2019,
126+27 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
127+28 JANUARY 1, 2025]: Sec. 12. (a) Except as provided in section 17.8 of
128+29 this chapter and subject to section 45 of this chapter, a person who
129+30 desires to claim the deduction provided in section 11 of this chapter
130+31 must file an application, on forms prescribed by the department of local
131+32 government finance, with the auditor of the county in which the real
132+33 property, mobile home not assessed as real property, or manufactured
133+34 home not assessed as real property is located. To obtain the deduction
134+35 for a desired calendar year in which property taxes are first due and
135+36 payable, the application must be completed, and dated, in the
136+37 immediately preceding calendar year and filed with the county auditor
137+38 on or before January 5 15 of the calendar year in which the property
138+39 taxes are first due and payable. The application may be filed in person
139+40 or by mail. If mailed, the mailing must be postmarked on or before the
140+41 last day for filing.
141+42 (b) Proof of blindness may be supported by:
142+EH 1120—LS 6559/DI 120 3
143+1 (1) the records of the division of family resources or the division
144+2 of disability and rehabilitative services; or
145+3 (2) the written statement of a physician who is licensed by this
146+4 state and skilled in the diseases of the eye or of a licensed
147+5 optometrist.
148+6 (c) The application required by this section must contain the record
149+7 number and page where the contract or memorandum of the contract
150+8 is recorded if the individual is buying the real property, mobile home,
151+9 or manufactured home on a contract that provides that the individual
152+10 is to pay property taxes on the real property, mobile home, or
153+11 manufactured home.
154+12 SECTION 3. IC 6-1.1-12-14, AS AMENDED BY P.L.174-2022,
155+13 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
156+14 JANUARY 1, 2024 (RETROACTIVE)]: Sec. 14. (a) Except as
157+15 provided in subsection (c) and except as provided in section 40.5 of
158+16 this chapter, an individual may have the sum of fourteen thousand
159+17 dollars ($14,000) deducted from the assessed value of the real property,
160+18 mobile home not assessed as real property, or manufactured home not
161+19 assessed as real property that the individual owns (or the real property,
162+20 mobile home not assessed as real property, or manufactured home not
163+21 assessed as real property that the individual is buying under a contract
164+22 that provides that the individual is to pay property taxes on the real
165+23 property, mobile home, or manufactured home if the contract or a
166+24 memorandum of the contract is recorded in the county recorder's office)
167+25 if:
168+26 (1) the individual served in the military or naval forces of the
169+27 United States for at least ninety (90) days;
170+28 (2) the individual received an honorable discharge;
171+29 (3) the individual either:
172+30 (A) has a total disability; or
173+31 (B) is at least sixty-two (62) years old and has a disability of at
174+32 least ten percent (10%);
175+33 (4) the individual's disability is evidenced by:
176+34 (A) a pension certificate or an award of compensation issued
177+35 by the United States Department of Veterans Affairs; or
178+36 (B) a certificate of eligibility issued to the individual by the
179+37 Indiana department of veterans' affairs after the Indiana
180+38 department of veterans' affairs has determined that the
181+39 individual's disability qualifies the individual to receive a
182+40 deduction under this section; and
183+41 (5) the individual:
184+42 (A) owns the real property, mobile home, or manufactured
185+EH 1120—LS 6559/DI 120 4
186+1 home; or
187+2 (B) is buying the real property, mobile home, or manufactured
188+3 home under contract;
189+4 on the date the statement required by section 15 of this chapter is
190+5 filed.
191+6 (b) Except as provided in subsections (c) and (d), the surviving
192+7 spouse of an individual may receive the deduction provided by this
193+8 section if:
194+9 (1) the individual satisfied the requirements of subsection (a)(1)
195+10 through (a)(4) at the time of death; or
196+11 (2) the individual:
197+12 (A) was killed in action;
198+13 (B) died while serving on active duty in the military or naval
199+14 forces of the United States; or
200+15 (C) died while performing inactive duty training in the military
201+16 or naval forces of the United States; and
202+17 the surviving spouse satisfies the requirement of subsection (a)(5) at
203+18 the time the deduction statement is filed. The surviving spouse is
204+19 entitled to the deduction regardless of whether the property for which
205+20 the deduction is claimed was owned by the deceased veteran or the
206+21 surviving spouse before the deceased veteran's death.
207+22 (c) Except as provided in subsection (f), no one is entitled to the
208+23 deduction provided by this section if the assessed value of the
209+24 individual's Indiana real property, Indiana mobile home not assessed as
210+25 real property, and Indiana manufactured home not assessed as real
211+26 property, as shown by the tax duplicate, exceeds the assessed value
212+27 limit specified in subsection (d).
213+28 (d) Except as provided in subsection (f), for the:
214+29 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
215+30 assessment dates, the assessed value limit for purposes of
216+31 subsection (c) is one hundred seventy-five thousand dollars
217+32 ($175,000); and
218+33 (2) January 1, 2020, January 1, 2021, January 1, 2022, and
219+34 January 1, 2023, assessment dates, assessment date and for each
220+35 assessment date thereafter, the assessed value limit for purposes
221+36 of subsection (c) is two hundred thousand dollars ($200,000); and
222+37 (3) January 1, 2024, assessment date and for each assessment
223+38 date thereafter, the assessed value limit for purposes of
224+39 subsection (c) is two hundred forty thousand dollars
225+40 ($240,000).
226+41 (e) An individual who has sold real property, a mobile home not
227+42 assessed as real property, or a manufactured home not assessed as real
228+EH 1120—LS 6559/DI 120 5
229+1 property to another person under a contract that provides that the
230+2 contract buyer is to pay the property taxes on the real property, mobile
231+3 home, or manufactured home may not claim the deduction provided
232+4 under this section against that real property, mobile home, or
233+5 manufactured home.
234+6 (f) For purposes of determining the assessed value of the real
235+7 property, mobile home, or manufactured home under subsection (d) for
236+8 an individual who has received a deduction under this section in a
237+9 previous year, increases in assessed value that occur after the later of:
238+10 (1) December 31, 2019; or
239+11 (2) the first year that the individual has received the deduction;
240+12 are not considered unless the increase in assessed value is attributable
241+13 to substantial renovation or new improvements. Where there is an
242+14 increase in assessed value for purposes of the deduction under this
243+15 section, the assessor shall provide a report to the county auditor
244+16 describing the substantial renovation or new improvements, if any, that
245+17 were made to the property prior to the increase in assessed value.
246+18 SECTION 4. IC 6-1.1-12-15, AS AMENDED BY P.L.156-2020,
247+19 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
248+20 JANUARY 1, 2025]: Sec. 15. (a) Except as provided in section 17.8 of
249+21 this chapter and subject to section 45 of this chapter, an individual who
250+22 desires to claim the deduction provided by section 13 or 14 of this
251+23 chapter must file a statement with the auditor of the county in which
252+24 the individual resides. To obtain the deduction for a desired calendar
253+25 year in which property taxes are first due and payable, the statement
254+26 must be completed, and dated, in the immediately preceding calendar
255+27 year and filed with the county auditor on or before January 5 15 of the
256+28 calendar year in which the property taxes are first due and payable. The
257+29 statement may be filed in person or by mail. If mailed, the mailing must
258+30 be postmarked on or before the last day for filing. The statement shall
259+31 contain a sworn declaration that the individual is entitled to the
260+32 deduction.
261+33 (b) In addition to the statement, the individual shall submit to the
262+34 county auditor for the auditor's inspection:
263+35 (1) a pension certificate, an award of compensation, or a disability
264+36 compensation check issued by the United States Department of
265+37 Veterans Affairs if the individual claims the deduction provided
266+38 by section 13 of this chapter;
267+39 (2) a pension certificate or an award of compensation issued by
268+40 the United States Department of Veterans Affairs if the individual
269+41 claims the deduction provided by section 14 of this chapter; or
270+42 (3) the appropriate certificate of eligibility issued to the individual
271+EH 1120—LS 6559/DI 120 6
272+1 by the Indiana department of veterans' affairs if the individual
273+2 claims the deduction provided by section 13 or 14 of this chapter.
274+3 (c) If the individual claiming the deduction is under guardianship,
275+4 the guardian shall file the statement required by this section. If a
276+5 deceased veteran's surviving spouse is claiming the deduction, the
277+6 surviving spouse shall provide the documentation necessary to
278+7 establish that at the time of death the deceased veteran satisfied the
279+8 requirements of section 13(a)(1) through 13(a)(4) of this chapter,
280+9 section 14(a)(1) through 14(a)(4) of this chapter, or section 14(b)(2) of
281+10 this chapter, whichever applies.
282+11 (d) If the individual claiming a deduction under section 13 or 14 of
283+12 this chapter is buying real property, a mobile home not assessed as real
284+13 property, or a manufactured home not assessed as real property under
285+14 a contract that provides that the individual is to pay property taxes for
286+15 the real estate, mobile home, or manufactured home, the statement
287+16 required by this section must contain the record number and page
288+17 where the contract or memorandum of the contract is recorded.
289+18 SECTION 5. IC 6-1.1-12-17, AS AMENDED BY P.L.257-2019,
290+19 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
291+20 JANUARY 1, 2025]: Sec. 17. Except as provided in section 17.8 of this
292+21 chapter and subject to section 45 of this chapter, a surviving spouse
293+22 who desires to claim the deduction provided by section 16 of this
294+23 chapter must file a statement with the auditor of the county in which
295+24 the surviving spouse resides. To obtain the deduction for a desired
296+25 calendar year in which property taxes are first due and payable, the
297+26 statement must be completed, and dated, in the immediately preceding
298+27 calendar year and filed with the county auditor on or before January 5
299+28 15 of the calendar year in which the property taxes are first due and
300+29 payable. The statement may be filed in person or by mail. If mailed, the
301+30 mailing must be postmarked on or before the last day for filing. The
302+31 statement shall contain:
303+32 (1) a sworn statement that the surviving spouse is entitled to the
304+33 deduction; and
305+34 (2) the record number and page where the contract or
306+35 memorandum of the contract is recorded, if the individual is
307+36 buying the real property on a contract that provides that the
308+37 individual is to pay property taxes on the real property.
309+38 In addition to the statement, the surviving spouse shall submit to the
310+39 county auditor for the auditor's inspection a letter or certificate from the
311+40 United States Department of Veterans Affairs establishing the service
312+41 of the deceased spouse in the military or naval forces of the United
313+42 States before November 12, 1918.
314+EH 1120—LS 6559/DI 120 7
315+1 SECTION 6. IC 6-1.1-12-27.1, AS AMENDED BY P.L.257-2019,
316+2 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
317+3 JANUARY 1, 2025]: Sec. 27.1. Except as provided in sections 36 and
318+4 44 of this chapter and subject to section 45 of this chapter, a person
319+5 who desires to claim the deduction provided by section 26 or 26.1 of
320+6 this chapter must file a certified statement in duplicate, on forms
321+7 prescribed by the department of local government finance, with the
322+8 auditor of the county in which the real property, mobile home,
323+9 manufactured home, or solar power device is subject to assessment. To
324+10 obtain the deduction for a desired calendar year in which property taxes
325+11 are first due and payable, the person must complete, and date, the
326+12 certified statement in the immediately preceding calendar year and file
327+13 the certified statement with the county auditor on or before January 5
328+14 15 of the calendar year in which the property taxes are first due and
329+15 payable. The person must:
330+16 (1) own the real property, mobile home, or manufactured home or
331+17 own the solar power device;
332+18 (2) be buying the real property, mobile home, manufactured
333+19 home, or solar power device under contract; or
334+20 (3) be leasing the real property from the real property owner and
335+21 be subject to assessment and property taxation with respect to the
336+22 solar power device;
337+23 on the date the statement is filed under this section. The statement may
338+24 be filed in person or by mail. If mailed, the mailing must be postmarked
339+25 on or before the last day for filing. On verification of the statement by
340+26 the assessor of the township in which the real property, mobile home,
341+27 manufactured home, or solar power device is subject to assessment, or
342+28 the county assessor if there is no township assessor for the township,
343+29 the county auditor shall allow the deduction.
344+30 SECTION 7. IC 6-1.1-12-30, AS AMENDED BY P.L.257-2019,
345+31 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
346+32 JANUARY 1, 2025]: Sec. 30. Except as provided in sections 36 and 44
347+33 of this chapter and subject to section 45 of this chapter, a person who
348+34 desires to claim the deduction provided by section 29 of this chapter
349+35 must file a certified statement in duplicate, on forms prescribed by the
350+36 department of local government finance, with the auditor of the county
351+37 in which the real property or mobile home is subject to assessment. To
352+38 obtain the deduction for a desired calendar year in which property taxes
353+39 are first due and payable, the person must complete, and date, the
354+40 statement in the immediately preceding calendar year and file the
355+41 statement with the county auditor on or before January 5 15 of the
356+42 calendar year in which the property taxes are first due and payable. The
357+EH 1120—LS 6559/DI 120 8
358+1 person must:
359+2 (1) own the real property, mobile home, or manufactured home;
360+3 or
361+4 (2) be buying the real property, mobile home, or manufactured
362+5 home under contract;
363+6 on the date the statement is filed under this section. On verification of
364+7 the statement by the assessor of the township in which the real property
365+8 or mobile home is subject to assessment, or the county assessor if there
366+9 is no township assessor for the township, the county auditor shall allow
367+10 the deduction.
368+11 SECTION 8. IC 6-1.1-12-35.5, AS AMENDED BY P.L.236-2023,
369+12 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
370+13 JANUARY 1, 2025]: Sec. 35.5. (a) Except as provided in section 36 or
371+14 44 of this chapter and subject to section 45 of this chapter, a person
372+15 who desires to claim the deduction provided by section 33 or 34 of this
373+16 chapter must file a certified statement in duplicate, on forms prescribed
374+17 by the department of local government finance and proof of
375+18 certification under subsection (b) with the auditor of the county in
376+19 which the property for which the deduction is claimed is subject to
377+20 assessment. To obtain the deduction for a desired calendar year in
378+21 which property taxes are first due and payable, the person must
379+22 complete, and date, the certified statement in the immediately
380+23 preceding calendar year and file the certified statement with the county
381+24 auditor on or before January 5 15 of the calendar year in which the
382+25 property taxes are first due and payable. The statement may be filed in
383+26 person or by mail. If mailed, the mailing must be postmarked on or
384+27 before the last day for filing. On verification of the statement by the
385+28 assessor of the township in which the property for which the deduction
386+29 is claimed is subject to assessment, or the county assessor if there is no
387+30 township assessor for the township, the county auditor shall allow the
388+31 deduction.
389+32 (b) The department of environmental management, upon application
390+33 by a property owner, shall determine whether a system or device
391+34 qualifies for a deduction provided by section 33 or 34 of this chapter.
392+35 If the department determines that a system or device qualifies for a
393+36 deduction, it shall certify the system or device and provide proof of the
394+37 certification to the property owner. The department shall prescribe the
395+38 form and manner of the certification process required by this
396+39 subsection.
397+40 (c) If the department of environmental management receives an
398+41 application for certification, the department shall determine whether
399+42 the system or device qualifies for a deduction. If the department fails
400+EH 1120—LS 6559/DI 120 9
401+1 to make a determination under this subsection before December 31 of
402+2 the year in which the application is received, the system or device is
403+3 considered certified.
404+4 (d) A denial of a deduction claimed under section 33 or 34 of this
405+5 chapter may be appealed as provided in IC 6-1.1-15. The appeal is
406+6 limited to a review of a determination made by the township assessor
407+7 county property tax assessment board of appeals, or department of local
408+8 government finance.
409+9 (e) Notwithstanding any other law, if there is a change in ownership
410+10 of real property, or a mobile home that is not assessed as real property:
411+11 (1) that is equipped with a geothermal energy heating or cooling
412+12 device; and
413+13 (2) whose previous owner received a property tax deduction under
414+14 section 34 of this chapter for the geothermal energy heating or
415+15 cooling device prior to the change in ownership;
416+16 the new owner shall be eligible for the property tax deduction following
417+17 the change in ownership and, in subsequent taxable years, shall not be
418+18 required to obtain a determination of qualification from the department
419+19 of environmental management under subsection (b) and shall not be
420+20 required to file a certified statement of qualification with the county
421+21 auditor under subsection (a) to remain eligible for the property tax
422+22 deduction.
423+23 SECTION 9. IC 6-1.1-12-37, AS AMENDED BY P.L.236-2023,
424+24 SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
425+25 JANUARY 1, 2025]: Sec. 37. (a) The following definitions apply
426+26 throughout this section:
427+27 (1) "Dwelling" means any of the following:
428+28 (A) Residential real property improvements that an individual
429+29 uses as the individual's residence, limited to a single house and
430+30 a single garage, regardless of whether the single garage is
431+31 attached to the single house or detached from the single house.
432+32 (B) A mobile home that is not assessed as real property that an
433+33 individual uses as the individual's residence.
434+34 (C) A manufactured home that is not assessed as real property
435+35 that an individual uses as the individual's residence.
436+36 (2) "Homestead" means an individual's principal place of
437+37 residence:
438+38 (A) that is located in Indiana;
439+39 (B) that:
440+40 (i) the individual owns;
441+41 (ii) the individual is buying under a contract recorded in the
442+42 county recorder's office, or evidenced by a memorandum of
443+EH 1120—LS 6559/DI 120 10
444+1 contract recorded in the county recorder's office under
445+2 IC 36-2-11-20, that provides that the individual is to pay the
446+3 property taxes on the residence, and that obligates the owner
447+4 to convey title to the individual upon completion of all of the
448+5 individual's contract obligations;
449+6 (iii) the individual is entitled to occupy as a
450+7 tenant-stockholder (as defined in 26 U.S.C. 216) of a
451+8 cooperative housing corporation (as defined in 26 U.S.C.
452+9 216); or
453+10 (iv) is a residence described in section 17.9 of this chapter
454+11 that is owned by a trust if the individual is an individual
455+12 described in section 17.9 of this chapter; and
456+13 (C) that consists of a dwelling and includes up to one (1) acre
457+14 of land immediately surrounding that dwelling, and any of the
458+15 following improvements:
459+16 (i) Any number of decks, patios, gazebos, or pools.
460+17 (ii) One (1) additional building that is not part of the
461+18 dwelling if the building is predominantly used for a
462+19 residential purpose and is not used as an investment property
463+20 or as a rental property.
464+21 (iii) One (1) additional residential yard structure other than
465+22 a deck, patio, gazebo, or pool.
466+23 The term does not include property owned by a corporation,
467+24 partnership, limited liability company, or other entity not
468+25 described in this subdivision.
469+26 (b) Each year a homestead is eligible for a standard deduction from
470+27 the assessed value of the homestead for an assessment date. Except as
471+28 provided in subsection (m), (n), the deduction provided by this section
472+29 applies to property taxes first due and payable for an assessment date
473+30 only if an individual has an interest in the homestead described in
474+31 subsection (a)(2)(B) on:
475+32 (1) the assessment date; or
476+33 (2) any date in the same year after an assessment date that a
477+34 statement is filed under subsection (e) or section 44 of this
478+35 chapter, if the property consists of real property.
479+36 If more than one (1) individual or entity qualifies property as a
480+37 homestead under subsection (a)(2)(B) for an assessment date, only one
481+38 (1) standard deduction from the assessed value of the homestead may
482+39 be applied for the assessment date. Subject to subsection (c), the
483+40 auditor of the county shall record and make the deduction for the
484+41 individual or entity qualifying for the deduction.
485+42 (c) Except as provided in section 40.5 of this chapter, the total
486+EH 1120—LS 6559/DI 120 11
487+1 amount of the deduction that a person may receive under this section
488+2 for a particular year is the lesser of:
489+3 (1) sixty percent (60%) of the assessed value of the real property,
490+4 mobile home not assessed as real property, or manufactured home
491+5 not assessed as real property; or
492+6 (2) for assessment dates:
493+7 (A) before January 1, 2023, forty-five thousand dollars
494+8 ($45,000); or
495+9 (B) after December 31, 2022, forty-eight thousand dollars
496+10 ($48,000).
497+11 (d) A person who has sold real property, a mobile home not assessed
498+12 as real property, or a manufactured home not assessed as real property
499+13 to another person under a contract that provides that the contract buyer
500+14 is to pay the property taxes on the real property, mobile home, or
501+15 manufactured home may not claim the deduction provided under this
502+16 section with respect to that real property, mobile home, or
503+17 manufactured home.
504+18 (e) Except as provided in sections 17.8 and 44 of this chapter and
505+19 subject to section 45 of this chapter, an individual who desires to claim
506+20 the deduction provided by this section must file a certified statement on
507+21 forms prescribed by the department of local government finance, with
508+22 the auditor of the county in which the homestead is located. The
509+23 statement must include:
510+24 (1) the parcel number or key number of the property and the name
511+25 of the city, town, or township in which the property is located;
512+26 (2) the name of any other location in which the applicant or the
513+27 applicant's spouse owns, is buying, or has a beneficial interest in
514+28 residential real property;
515+29 (3) the names of:
516+30 (A) the applicant and the applicant's spouse (if any):
517+31 (i) as the names appear in the records of the United States
518+32 Social Security Administration for the purposes of the
519+33 issuance of a Social Security card and Social Security
520+34 number; or
521+35 (ii) that they use as their legal names when they sign their
522+36 names on legal documents;
523+37 if the applicant is an individual; or
524+38 (B) each individual who qualifies property as a homestead
525+39 under subsection (a)(2)(B) and the individual's spouse (if any):
526+40 (i) as the names appear in the records of the United States
527+41 Social Security Administration for the purposes of the
528+42 issuance of a Social Security card and Social Security
529+EH 1120—LS 6559/DI 120 12
530+1 number; or
531+2 (ii) that they use as their legal names when they sign their
532+3 names on legal documents;
533+4 if the applicant is not an individual; and
534+5 (4) either:
535+6 (A) the last five (5) digits of the applicant's Social Security
536+7 number and the last five (5) digits of the Social Security
537+8 number of the applicant's spouse (if any); or
538+9 (B) if the applicant or the applicant's spouse (if any) does not
539+10 have a Social Security number, any of the following for that
540+11 individual:
541+12 (i) The last five (5) digits of the individual's driver's license
542+13 number.
543+14 (ii) The last five (5) digits of the individual's state
544+15 identification card number.
545+16 (iii) The last five (5) digits of a preparer tax identification
546+17 number that is obtained by the individual through the
547+18 Internal Revenue Service of the United States.
548+19 (iv) If the individual does not have a driver's license, a state
549+20 identification card, or an Internal Revenue Service preparer
550+21 tax identification number, the last five (5) digits of a control
551+22 number that is on a document issued to the individual by the
552+23 United States government.
553+24 If a form or statement provided to the county auditor under this section,
554+25 IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
555+26 part or all of the Social Security number of a party or other number
556+27 described in subdivision (4)(B) of a party, the telephone number and
557+28 the Social Security number or other number described in subdivision
558+29 (4)(B) included are confidential. The statement may be filed in person
559+30 or by mail. If the statement is mailed, the mailing must be postmarked
560+31 on or before the last day for filing. The statement applies for that first
561+32 year and any succeeding year for which the deduction is allowed. To
562+33 obtain the deduction for a desired calendar year in which property taxes
563+34 are first due and payable, the statement must be completed and dated
564+35 in the immediately preceding calendar year and filed with the county
565+36 auditor on or before January 5 of the calendar year in which the
566+37 property taxes are first due and payable.
567+38 (f) To obtain the deduction for a desired calendar year under
568+39 this section in which property taxes are first due and payable, the
569+40 individual desiring to claim the deduction must do the following as
570+41 applicable:
571+42 (1) Complete, date, and file the certified statement described
572+EH 1120—LS 6559/DI 120 13
573+1 in subsection (e) on or before January 15 of the calendar year
574+2 in which the property taxes are first due and payable.
575+3 (2) Satisfy any recording requirements on or before January
576+4 15 of the calendar year in which the property taxes are first
577+5 due and payable for a homestead described in subsection
578+6 (a)(2).
579+7 (f) (g) Except as provided in subsection (k), (l), if a person who is
580+8 receiving, or seeks to receive, the deduction provided by this section in
581+9 the person's name:
582+10 (1) changes the use of the individual's property so that part or all
583+11 of the property no longer qualifies for the deduction under this
584+12 section; or
585+13 (2) is not eligible for a deduction under this section because the
586+14 person is already receiving:
587+15 (A) a deduction under this section in the person's name as an
588+16 individual or a spouse; or
589+17 (B) a deduction under the law of another state that is
590+18 equivalent to the deduction provided by this section;
591+19 the person must file a certified statement with the auditor of the county,
592+20 notifying the auditor of the person's ineligibility, not more than sixty
593+21 (60) days after the date of the change in eligibility. A person who fails
594+22 to file the statement required by this subsection may, under
595+23 IC 6-1.1-36-17, be liable for any additional taxes that would have been
596+24 due on the property if the person had filed the statement as required by
597+25 this subsection plus a civil penalty equal to ten percent (10%) of the
598+26 additional taxes due. The civil penalty imposed under this subsection
599+27 is in addition to any interest and penalties for a delinquent payment that
600+28 might otherwise be due. One percent (1%) of the total civil penalty
601+29 collected under this subsection shall be transferred by the county to the
602+30 department of local government finance for use by the department in
603+31 establishing and maintaining the homestead property data base under
604+32 subsection (i) (j) and, to the extent there is money remaining, for any
605+33 other purposes of the department. This amount becomes part of the
606+34 property tax liability for purposes of this article.
607+35 (g) (h) The department of local government finance may adopt rules
608+36 or guidelines concerning the application for a deduction under this
609+37 section.
610+38 (h) (i) This subsection does not apply to property in the first year for
611+39 which a deduction is claimed under this section if the sole reason that
612+40 a deduction is claimed on other property is that the individual or
613+41 married couple maintained a principal residence at the other property
614+42 on the assessment date in the same year in which an application for a
615+EH 1120—LS 6559/DI 120 14
616+1 deduction is filed under this section or, if the application is for a
617+2 homestead that is assessed as personal property, on the assessment date
618+3 in the immediately preceding year and the individual or married couple
619+4 is moving the individual's or married couple's principal residence to the
620+5 property that is the subject of the application. Except as provided in
621+6 subsection (k), (l), the county auditor may not grant an individual or a
622+7 married couple a deduction under this section if:
623+8 (1) the individual or married couple, for the same year, claims the
624+9 deduction on two (2) or more different applications for the
625+10 deduction; and
626+11 (2) the applications claim the deduction for different property.
627+12 (i) (j) The department of local government finance shall provide
628+13 secure access to county auditors to a homestead property data base that
629+14 includes access to the homestead owner's name and the numbers
630+15 required from the homestead owner under subsection (e)(4) for the sole
631+16 purpose of verifying whether an owner is wrongly claiming a deduction
632+17 under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
633+18 IC 6-3.6-5 (after December 31, 2016). Each county auditor shall submit
634+19 data on deductions applicable to the current tax year on or before
635+20 March 15 of each year in a manner prescribed by the department of
636+21 local government finance.
637+22 (j) (k) A county auditor may require an individual to provide
638+23 evidence proving that the individual's residence is the individual's
639+24 principal place of residence as claimed in the certified statement filed
640+25 under subsection (e). The county auditor may limit the evidence that an
641+26 individual is required to submit to a state income tax return, a valid
642+27 driver's license, or a valid voter registration card showing that the
643+28 residence for which the deduction is claimed is the individual's
644+29 principal place of residence. The county auditor may not deny an
645+30 application filed under section 44 of this chapter because the applicant
646+31 does not have a valid driver's license or state identification card with
647+32 the address of the homestead property. The department of local
648+33 government finance shall work with county auditors to develop
649+34 procedures to determine whether a property owner that is claiming a
650+35 standard deduction or homestead credit is not eligible for the standard
651+36 deduction or homestead credit because the property owner's principal
652+37 place of residence is outside Indiana.
653+38 (k) (l) A county auditor shall grant an individual a deduction under
654+39 this section regardless of whether the individual and the individual's
655+40 spouse claim a deduction on two (2) different applications and each
656+41 application claims a deduction for different property if the property
657+42 owned by the individual's spouse is located outside Indiana and the
658+EH 1120—LS 6559/DI 120 15
659+1 individual files an affidavit with the county auditor containing the
660+2 following information:
661+3 (1) The names of the county and state in which the individual's
662+4 spouse claims a deduction substantially similar to the deduction
663+5 allowed by this section.
664+6 (2) A statement made under penalty of perjury that the following
665+7 are true:
666+8 (A) That the individual and the individual's spouse maintain
667+9 separate principal places of residence.
668+10 (B) That neither the individual nor the individual's spouse has
669+11 an ownership interest in the other's principal place of
670+12 residence.
671+13 (C) That neither the individual nor the individual's spouse has,
672+14 for that same year, claimed a standard or substantially similar
673+15 deduction for any property other than the property maintained
674+16 as a principal place of residence by the respective individuals.
675+17 A county auditor may require an individual or an individual's spouse to
676+18 provide evidence of the accuracy of the information contained in an
677+19 affidavit submitted under this subsection. The evidence required of the
678+20 individual or the individual's spouse may include state income tax
679+21 returns, excise tax payment information, property tax payment
680+22 information, driver license information, and voter registration
681+23 information.
682+24 (l) (m) If:
683+25 (1) a property owner files a statement under subsection (e) to
684+26 claim the deduction provided by this section for a particular
685+27 property; and
686+28 (2) the county auditor receiving the filed statement determines
687+29 that the property owner's property is not eligible for the deduction;
688+30 the county auditor shall inform the property owner of the county
689+31 auditor's determination in writing. If a property owner's property is not
690+32 eligible for the deduction because the county auditor has determined
691+33 that the property is not the property owner's principal place of
692+34 residence, the property owner may appeal the county auditor's
693+35 determination as provided in IC 6-1.1-15. The county auditor shall
694+36 inform the property owner of the owner's right to appeal when the
695+37 county auditor informs the property owner of the county auditor's
696+38 determination under this subsection.
697+39 (m) (n) An individual is entitled to the deduction under this section
698+40 for a homestead for a particular assessment date if:
699+41 (1) either:
700+42 (A) the individual's interest in the homestead as described in
701+EH 1120—LS 6559/DI 120 16
702+1 subsection (a)(2)(B) is conveyed to the individual after the
703+2 assessment date, but within the calendar year in which the
704+3 assessment date occurs; or
705+4 (B) the individual contracts to purchase the homestead after
706+5 the assessment date, but within the calendar year in which the
707+6 assessment date occurs;
708+7 (2) on the assessment date:
709+8 (A) the property on which the homestead is currently located
710+9 was vacant land; or
711+10 (B) the construction of the dwelling that constitutes the
712+11 homestead was not completed; and
713+12 (3) either:
714+13 (A) the individual files the certified statement required by
715+14 subsection (e); or
716+15 (B) a sales disclosure form that meets the requirements of
717+16 section 44 of this chapter is submitted to the county assessor
718+17 on or before December 31 of the calendar year for the
719+18 individual's purchase of the homestead.
720+19 An individual who satisfies the requirements of subdivisions (1)
721+20 through (3) is entitled to the deduction under this section for the
722+21 homestead for the assessment date, even if on the assessment date the
723+22 property on which the homestead is currently located was vacant land
724+23 or the construction of the dwelling that constitutes the homestead was
725+24 not completed. The county auditor shall apply the deduction for the
726+25 assessment date and for the assessment date in any later year in which
727+26 the homestead remains eligible for the deduction. A homestead that
728+27 qualifies for the deduction under this section as provided in this
729+28 subsection is considered a homestead for purposes of section 37.5 of
730+29 this chapter and IC 6-1.1-20.6.
731+30 (n) (o) This subsection applies to an application for the deduction
732+31 provided by this section that is filed for an assessment date occurring
733+32 after December 31, 2013. Notwithstanding any other provision of this
734+33 section, an individual buying a mobile home that is not assessed as real
735+34 property or a manufactured home that is not assessed as real property
736+35 under a contract providing that the individual is to pay the property
737+36 taxes on the mobile home or manufactured home is not entitled to the
738+37 deduction provided by this section unless the parties to the contract
739+38 comply with IC 9-17-6-17.
740+39 (o) (p) This subsection:
741+40 (1) applies to an application for the deduction provided by this
742+41 section that is filed for an assessment date occurring after
743+42 December 31, 2013; and
744+EH 1120—LS 6559/DI 120 17
745+1 (2) does not apply to an individual described in subsection (n).
746+2 (o).
747+3 The owner of a mobile home that is not assessed as real property or a
748+4 manufactured home that is not assessed as real property must attach a
749+5 copy of the owner's title to the mobile home or manufactured home to
750+6 the application for the deduction provided by this section.
751+7 (p) (q) For assessment dates after 2013, the term "homestead"
752+8 includes property that is owned by an individual who:
753+9 (1) is serving on active duty in any branch of the armed forces of
754+10 the United States;
755+11 (2) was ordered to transfer to a location outside Indiana; and
756+12 (3) was otherwise eligible, without regard to this subsection, for
757+13 the deduction under this section for the property for the
758+14 assessment date immediately preceding the transfer date specified
759+15 in the order described in subdivision (2).
760+16 For property to qualify under this subsection for the deduction provided
761+17 by this section, the individual described in subdivisions (1) through (3)
762+18 must submit to the county auditor a copy of the individual's transfer
763+19 orders or other information sufficient to show that the individual was
764+20 ordered to transfer to a location outside Indiana. The property continues
765+21 to qualify for the deduction provided by this section until the individual
766+22 ceases to be on active duty, the property is sold, or the individual's
767+23 ownership interest is otherwise terminated, whichever occurs first.
768+24 Notwithstanding subsection (a)(2), the property remains a homestead
769+25 regardless of whether the property continues to be the individual's
770+26 principal place of residence after the individual transfers to a location
771+27 outside Indiana. The property continues to qualify as a homestead
772+28 under this subsection if the property is leased while the individual is
773+29 away from Indiana and is serving on active duty, if the individual has
774+30 lived at the property at any time during the past ten (10) years.
775+31 Otherwise, the property ceases to qualify as a homestead under this
776+32 subsection if the property is leased while the individual is away from
777+33 Indiana. Property that qualifies as a homestead under this subsection
778+34 shall also be construed as a homestead for purposes of section 37.5 of
779+35 this chapter.
780+36 SECTION 10. IC 6-1.1-12-38, AS AMENDED BY P.L.183-2014,
781+37 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
782+38 JANUARY 1, 2025]: Sec. 38. (a) A person is entitled to a deduction
783+39 from the assessed value of the person's property in an amount equal to
784+40 the difference between:
785+41 (1) the assessed value of the person's property, including the
786+42 assessed value of the improvements made to comply with the
787+EH 1120—LS 6559/DI 120 18
788+1 fertilizer storage rules adopted by the state chemist under
789+2 IC 15-16-2-44 and the pesticide storage rules adopted by the state
790+3 chemist under IC 15-16-4-52; minus
791+4 (2) the assessed value of the person's property, excluding the
792+5 assessed value of the improvements made to comply with the
793+6 fertilizer storage rules adopted by the state chemist under
794+7 IC 15-16-2-44 and the pesticide storage rules adopted by the state
795+8 chemist under IC 15-16-4-52.
796+9 (b) To obtain the deduction under this section, a person must file a
797+10 certified statement in duplicate, on forms prescribed by the department
798+11 of local government finance, with the auditor of the county in which the
799+12 property is subject to assessment. In addition to the certified statement,
800+13 the person must file a certification by the state chemist listing the
801+14 improvements that were made to comply with the fertilizer storage
802+15 rules adopted under IC 15-16-2-44 and the pesticide storage rules
803+16 adopted by the state chemist under IC 15-16-4-52. Subject to section
804+17 45 of this chapter, the statement must be completed, and dated, in the
805+18 calendar year for which the person wishes to obtain the deduction, and
806+19 the statement and certification must be and filed with the county
807+20 auditor on or before January 5 15 of the immediately succeeding
808+21 calendar year. Upon the verification of the statement and certification
809+22 by the assessor of the township in which the property is subject to
810+23 assessment, or the county assessor if there is no township assessor for
811+24 the township, the county auditor shall allow the deduction.
812+25 (c) The deduction provided by this section applies only if the
813+26 person:
814+27 (1) owns the property; or
815+28 (2) is buying the property under contract;
816+29 on the assessment date for which the deduction applies.
817+30 SECTION 11. IC 6-1.1-12-44, AS AMENDED BY P.L.236-2023,
818+31 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
819+32 JANUARY 1, 2025]: Sec. 44. (a) A sales disclosure form under
820+33 IC 6-1.1-5.5:
821+34 (1) that is submitted:
822+35 (A) as a paper form; or
823+36 (B) electronically;
824+37 on or before December 31 January 15 of a calendar year in
825+38 which property taxes are first due and payable to the county
826+39 assessor by or on behalf of the purchaser of a homestead (as
827+40 defined in section 37 of this chapter) assessed as real property;
828+41 (2) that is accurate and complete;
829+42 (3) that is approved by the county assessor as eligible for filing
830+EH 1120—LS 6559/DI 120 19
831+1 with the county auditor; and
832+2 (4) that is filed:
833+3 (A) as a paper form; or
834+4 (B) electronically;
835+5 with the county auditor by or on behalf of the purchaser;
836+6 constitutes an application for the deductions provided by sections 26,
837+7 29, 33, 34, and 37 of this chapter with respect to property taxes first
838+8 due and payable in the calendar year that immediately succeeds the
839+9 calendar year referred to in subdivision (1). The county auditor may not
840+10 deny an application for the deductions provided by section 37 of this
841+11 chapter because the applicant does not have a valid driver's license or
842+12 state identification card with the address of the homestead property.
843+13 (b) Except as provided in subsection (c), if:
844+14 (1) the county auditor receives in a calendar year a sales
845+15 disclosure form that meets the requirements of subsection (a); and
846+16 (2) the homestead for which the sales disclosure form is submitted
847+17 is otherwise eligible for a deduction referred to in subsection (a);
848+18 the county auditor shall apply the deduction to the homestead for
849+19 property taxes first due and payable in the calendar year for which the
850+20 homestead qualifies under subsection (a) and in any later year in which
851+21 the homestead remains eligible for the deduction.
852+22 (c) Subsection (b) does not apply if the county auditor, after
853+23 receiving a sales disclosure form from or on behalf of a purchaser
854+24 under subsection (a)(4), determines that the homestead is ineligible for
855+25 the deduction.
856+26 SECTION 12. IC 6-1.1-12-45, AS AMENDED BY P.L.174-2022,
857+27 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
858+28 JANUARY 1, 2025]: Sec. 45. (a) Subject to subsections (b) and (c), a
859+29 deduction under this chapter applies for an assessment date and for the
860+30 property taxes due and payable based on the assessment for that
861+31 assessment date, regardless of whether with respect to the real property
862+32 or mobile home or manufactured home not assessed as real property:
863+33 (1) the title is conveyed one (1) or more times; or
864+34 (2) one (1) or more contracts to purchase are entered into;
865+35 after that assessment date and on or before the next succeeding
866+36 assessment date.
867+37 (b) Subsection (a) applies regardless of whether:
868+38 (1) one (1) or more grantees of title under subsection (a)(1); or
869+39 (2) one (1) or more contract purchasers under subsection (a)(2);
870+40 file a statement under this chapter to claim the deduction.
871+41 (c) A deduction applies under subsection (a) for only one (1) year.
872+42 The requirements of this chapter for filing a statement to apply for a
873+EH 1120—LS 6559/DI 120 20
874+1 deduction under this chapter apply to subsequent years. A person who
875+2 fails to apply for a deduction or credit under this article by the
876+3 deadlines prescribed by this article may not apply for the deduction or
877+4 credit retroactively.
878+5 (d) If:
879+6 (1) a taxpayer wishes to claim a deduction under this chapter for
880+7 a desired calendar year in which property taxes are first due and
881+8 payable;
882+9 (2) the taxpayer files a statement under this chapter on or before
883+10 January 5 15 of the calendar year in which the property taxes are
884+11 first due and payable; and
885+12 (3) the eligibility criteria for the deduction are met;
886+13 the deduction applies for the desired calendar year in which the
887+14 property taxes are first due and payable.
888+15 (e) A person who is required to record a contract with a county
889+16 recorder in order to qualify for a deduction under this article must
890+17 record the contract, or a memorandum of the contract, before, or
891+18 concurrently with, the filing of the corresponding deduction
892+19 application.
893+20 (f) Before a county auditor terminates a deduction under this article,
894+21 the county auditor shall give to the person claiming the deduction
895+22 written notice that states the county auditor's intention to terminate the
896+23 deduction and the county auditor's reason for terminating the
897+24 deduction. The county auditor may send the notice to the taxpayer
898+25 claiming the deduction by first class mail or by electronic mail. A
899+26 notice issued under this subsection is not appealable under IC 6-1.1-15.
900+27 However, after a deduction is terminated by a county auditor, the
901+28 taxpayer may appeal the county auditor's action under IC 6-1.1-15.
902+29 SECTION 13. IC 6-1.1-12.6-3, AS AMENDED BY P.L.148-2015,
903+30 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
904+31 JANUARY 1, 2025]: Sec. 3. (a) A property owner that qualifies for the
905+32 deduction under this chapter and that desires to receive the deduction
906+33 for a calendar year must complete and date a statement containing the
907+34 information required by subsection (b) in the calendar year for which
908+35 the person desires to obtain the deduction and file the statement with
909+36 the county auditor on or before January 5 15 of the immediately
910+37 succeeding calendar year. The township assessor shall verify each
911+38 statement filed under this section, and the county auditor shall:
912+39 (1) make the deductions; and
913+40 (2) notify the county property tax assessment board of appeals of
914+41 all deductions approved;
915+42 under this section.
916+EH 1120—LS 6559/DI 120 21
917+1 (b) The statement referred to in subsection (a) must be verified
918+2 under penalties for perjury and must contain the following information:
919+3 (1) The assessed value of the real property for which the person
920+4 is claiming the deduction.
921+5 (2) The full name and complete business address of the person
922+6 claiming the deduction.
923+7 (3) The complete address and a brief description of the real
924+8 property for which the person is claiming the deduction.
925+9 (4) The name of any other county in which the person has applied
926+10 for a deduction under this chapter for that assessment date.
927+11 (5) The complete address and a brief description of any other real
928+12 property for which the person has applied for a deduction under
929+13 this chapter for that assessment date.
930+14 SECTION 14. IC 6-1.1-12.8-4, AS AMENDED BY P.L.148-2015,
931+15 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
932+16 JANUARY 1, 2025]: Sec. 4. (a) A property owner that qualifies for the
933+17 deduction under this chapter and that desires to receive the deduction
934+18 for a calendar year must complete and date a statement containing the
935+19 information required by subsection (b) in the calendar year for which
936+20 the person desires to obtain the deduction and file the statement with
937+21 the county auditor on or before January 5 15 of the immediately
938+22 succeeding calendar year. The township assessor, or the county
939+23 assessor if there is no township assessor for the township, shall verify
940+24 each statement filed under this section, and the county auditor shall:
941+25 (1) make the deductions; and
942+26 (2) notify the county property tax assessment board of appeals of
943+27 all deductions approved;
944+28 under this section.
945+29 (b) The statement referred to in subsection (a) must be verified
946+30 under penalties for perjury and must contain the following information:
947+31 (1) The assessed value of the real property for which the person
948+32 is claiming the deduction.
949+33 (2) The full name and complete business address of the person
950+34 claiming the deduction.
951+35 (3) The complete address and a brief description of the real
952+36 property for which the person is claiming the deduction.
953+37 (4) The name of any other county in which the person has applied
954+38 for a deduction under this chapter for that assessment date.
955+39 (5) The complete address and a brief description of any other real
956+40 property for which the person has applied for a deduction under
957+41 this chapter for that assessment date.
958+42 (6) An affirmation by the owner that the owner is receiving not
959+EH 1120—LS 6559/DI 120 22
960+1 more than three (3) deductions under this chapter, including the
961+2 deduction being applied for by the owner, either:
962+3 (A) as the owner of the residence in inventory; or
963+4 (B) as an owner that is part of an affiliated group.
964+5 (7) An affirmation that the real property has not been leased and
965+6 will not be leased for any purpose during the term of the
966+7 deduction.
967+8 SECTION 15. IC 6-1.1-18.5-1, AS AMENDED BY P.L.236-2023,
968+9 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
969+10 JULY 1, 2024]: Sec. 1. As used in this chapter:
970+11 "Ad valorem property tax levy for an ensuing calendar year" means
971+12 the total property taxes imposed by a civil taxing unit for current
972+13 property taxes collectible in that ensuing calendar year. However, if a
973+14 township elects to establish both a township firefighting levy and a
974+15 township emergency services levy under IC 36-8-13-4(b)(2),
975+16 IC 36-8-13-4(c)(2), the township firefighting levy and township
976+17 emergency services levy shall be combined and considered as a single
977+18 levy for purposes of this chapter.
978+19 "Civil taxing unit" means any taxing unit except a school
979+20 corporation.
980+21 "Maximum permissible ad valorem property tax levy for the
981+22 preceding calendar year" means, for purposes of determining a
982+23 maximum permissible ad valorem property tax levy under section 3 of
983+24 this chapter for property taxes imposed for an assessment date after
984+25 January 15, 2011, the civil taxing unit's maximum permissible ad
985+26 valorem property tax levy for the calendar year immediately preceding
986+27 the ensuing calendar year, as that levy was determined under section 3
987+28 of this chapter (regardless of whether the taxing unit imposed the entire
988+29 amount of the maximum permissible ad valorem property tax levy in
989+30 the immediately preceding year).
990+31 "Taxable property" means all tangible property that is subject to the
991+32 tax imposed by this article and is not exempt from the tax under
992+33 IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this
993+34 chapter, the term "taxable property" is further defined in section 6 of
994+35 this chapter.
995+36 SECTION 16. IC 6-1.1-18.5-2, AS AMENDED BY P.L.239-2023,
996+37 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
997+38 JULY 1, 2024]: Sec. 2. (a) As used in this section, "Indiana nonfarm
998+39 personal income" means the estimate of total nonfarm personal income
999+40 for Indiana in a calendar year as computed by the federal Bureau of
1000+41 Economic Analysis using any actual data for the calendar year and any
1001+42 estimated data determined appropriate by the federal Bureau of
1002+EH 1120—LS 6559/DI 120 23
1003+1 Economic Analysis.
1004+2 (b) Except as provided in subsections (c) and (e), for purposes of
1005+3 determining a civil taxing unit's maximum permissible ad valorem
1006+4 property tax levy for an ensuing calendar year, the civil taxing unit
1007+5 shall use the maximum levy growth quotient determined in the last
1008+6 STEP of the following STEPS:
1009+7 STEP ONE: For each of the six (6) calendar years immediately
1010+8 preceding the year in which a budget is adopted under
1011+9 IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana
1012+10 nonfarm personal income for the calendar year by the Indiana
1013+11 nonfarm personal income for the calendar year immediately
1014+12 preceding that calendar year, rounding to the nearest
1015+13 one-thousandth (0.001).
1016+14 STEP TWO: Determine the sum of the STEP ONE results.
1017+15 STEP THREE: Divide the STEP TWO result by six (6), rounding
1018+16 to the nearest one-thousandth (0.001).
1019+17 STEP FOUR: Determine the lesser of the following:
1020+18 (A) The STEP THREE quotient.
1021+19 (B) One and six-hundredths (1.06).
1022+20 (c) Except as provided in subsection (f), a school corporation shall
1023+21 use for its operations fund maximum levy calculation under
1024+22 IC 20-46-8-1 the maximum levy growth quotient determined in the last
1025+23 STEP of the following STEPS:
1026+24 STEP ONE: Determine for each school corporation, the average
1027+25 annual growth in net assessed value using the three (3) calendar
1028+26 years immediately preceding the year in which a budget is
1029+27 adopted under IC 6-1.1-17-5 for the ensuing calendar year.
1030+28 STEP TWO: Determine the greater of:
1031+29 (A) zero (0); or
1032+30 (B) the STEP ONE amount minus the sum of:
1033+31 (i) the maximum levy growth quotient determined under
1034+32 subsection (b) minus one (1); plus
1035+33 (ii) two-hundredths (0.02).
1036+34 STEP THREE: Determine the lesser of:
1037+35 (A) the STEP TWO amount; or
1038+36 (B) four-hundredths (0.04).
1039+37 STEP FOUR: Determine the sum of:
1040+38 (A) the STEP THREE amount; plus
1041+39 (B) the maximum levy growth quotient determined under
1042+40 subsection (b).
1043+41 STEP FIVE: Determine the greater of:
1044+42 (A) the STEP FOUR amount; or
1045+EH 1120—LS 6559/DI 120 24
1046+1 (B) the maximum levy growth quotient determined under
1047+2 subsection (b).
1048+3 (d) The budget agency shall provide the maximum levy growth
1049+4 quotient for the ensuing year to civil taxing units, school corporations,
1050+5 and the department of local government finance before July 1 of each
1051+6 year.
1052+7 (e) This subsection applies only for purposes of determining the
1053+8 maximum levy growth quotient to be used in determining a civil taxing
1054+9 unit's maximum permissible ad valorem property tax levy in calendar
1055+10 years 2024, and 2025, and 2026. For purposes of determining the
1056+11 maximum levy growth quotient in calendar years 2024, and 2025, and
1057+12 2026, instead of the result determined in the last STEP in subsection
1058+13 (b), the maximum levy growth quotient is determined in the last STEP
1059+14 of the following STEPS:
1060+15 STEP ONE: Determine the result of STEP FOUR of subsection
1061+16 (b), calculated as if this subsection was not in effect.
1062+17 STEP TWO: Subtract one (1) from the STEP ONE result.
1063+18 STEP THREE: Multiply the STEP TWO result by eight-tenths
1064+19 (0.8).
1065+20 STEP FOUR: Add one (1) to the STEP THREE result.
1066+21 STEP FIVE: Determine the lesser of:
1067+22 (A) the STEP FOUR result; or
1068+23 (B) one and four-hundredths (1.04).
1069+24 (f) This subsection applies only for purposes of determining the
1070+25 maximum levy growth quotient to be used in determining a school
1071+26 corporation's operations fund maximum levy in calendar years 2024,
1072+27 and 2025, and 2026. For purposes of determining the maximum levy
1073+28 growth quotient in calendar years 2024, and 2025, and 2026, instead
1074+29 of the result determined in the last STEP in subsection (c), the
1075+30 maximum levy growth quotient is determined in the last STEP of the
1076+31 following STEPS:
1077+32 STEP ONE: Determine the result of STEP FIVE of subsection (c),
1078+33 calculated as if this subsection was not in effect.
1079+34 STEP TWO: Subtract one (1) from the STEP ONE result.
1080+35 STEP THREE: Multiply the STEP TWO result by eight-tenths
1081+36 (0.8).
1082+37 STEP FOUR: Add one (1) to the STEP THREE result.
1083+38 STEP FIVE: Determine the lesser of:
1084+39 (A) the STEP FOUR result; or
1085+40 (B) one and four-hundredths (1.04).
1086+41 SECTION 17. IC 6-1.1-20-1.1, AS AMENDED BY P.L.236-2023,
1087+42 SECTION 35, AND AS AMENDED BY P.L.239-2023, SECTION 6,
1088+EH 1120—LS 6559/DI 120 25
1089+1 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
1090+2 OF THE 2024 GENERAL ASSEMBLY, IS CORRECTED AND
1091+3 AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
1092+4 2024 (RETROACTIVE)]: Sec. 1.1. (a) As used in this chapter,
1093+5 "controlled project" means any project financed by bonds or a lease,
1094+6 except for the following:
1095+7 (1) A project for which the political subdivision reasonably
1096+8 expects to pay:
1097+9 (A) debt service; or
1098+10 (B) lease rentals;
1099+11 from funds other than property taxes that are exempt from the
1100+12 levy limitations of IC 6-1.1-18.5 or (before January 1, 2009)
1101+13 IC 20-45-3. A project is not a controlled project even though the
1102+14 political subdivision has pledged to levy property taxes to pay the
1103+15 debt service or lease rentals if those other funds are insufficient.
1104+16 (2) Subject to subsection (b), a project that will not cost the
1105+17 political subdivision more than the lesser of the following:
1106+18 (A) An amount equal to the following:
1107+19 (i) In the case of an ordinance or resolution adopted before
1108+20 January 1, 2018, making a preliminary determination to
1109+21 issue bonds or enter into a lease for the project, two million
1110+22 dollars ($2,000,000).
1111+23 (ii) In the case of an ordinance or resolution adopted after
1112+24 December 31, 2017, and before January 1, 2019, making a
1113+25 preliminary determination to issue bonds or enter into a
1114+26 lease for the project, five million dollars ($5,000,000).
1115+27 (iii) In the case of an ordinance or resolution adopted in a
1116+28 calendar year after December 31, 2018, making a
1117+29 preliminary determination to issue bonds or enter into a
1118+30 lease for the project, an amount (as determined by the
1119+31 department of local government finance) equal to the result
1120+32 of the maximum levy growth quotient determined under
1121+33 IC 6-1.1-18.5-2 for the year multiplied by the amount
1122+34 determined under this clause for the preceding calendar
1123+35 year.
1124+36 The department of local government finance shall publish the
1125+37 threshold determined under item (iii) in the Indiana Register
1126+38 under IC 4-22-7-7 not more than sixty (60) days after the date
1127+39 the budget agency releases the maximum levy growth quotient
1128+40 for the ensuing year under IC 6-1.1-18.5-2.
1129+41 (B) An amount equal to the following:
1130+42 (i) One percent (1%) of the total gross assessed value of
1131+EH 1120—LS 6559/DI 120 26
1132+1 property within the political subdivision on the last
1133+2 assessment date, if that total gross assessed value is more
1134+3 than one hundred million dollars ($100,000,000).
1135+4 (ii) One million dollars ($1,000,000), if the total gross
1136+5 assessed value of property within the political subdivision
1137+6 on the last assessment date is not more than one hundred
1138+7 million dollars ($100,000,000).
1139+8 (3) A project that is being refinanced for the purpose of providing
1140+9 gross or net present value savings to taxpayers.
1141+10 (4) A project for which bonds were issued or leases were entered
1142+11 into before January 1, 1996, or where the state board of tax
1143+12 commissioners has approved the issuance of bonds or the
1144+13 execution of leases before January 1, 1996.
1145+14 (5) A project that:
1146+15 (A) is required by a court order holding that a federal law
1147+16 mandates the project; or
1148+17 (B) is in response to a court order holding that:
1149+18 (i) a federal law has been violated; and
1150+19 (ii) the project is to address the deficiency or violation.
1151+20 (6) A project that is in response to:
1152+21 (A) a natural disaster;
1153+22 (B) an accident; or
1154+23 (C) an emergency;
1155+24 in the political subdivision that makes a building or facility
1156+25 unavailable for its intended use.
1157+26 (7) A project that was not a controlled project under this section
1158+27 as in effect on June 30, 2008, and for which:
1159+28 (A) the bonds or lease for the project were issued or entered
1160+29 into before July 1, 2008; or
1161+30 (B) the issuance of the bonds or the execution of the lease for
1162+31 the project was approved by the department of local
1163+32 government finance before July 1, 2008.
1164+33 (8) A project of the Little Calumet River basin development
1165+34 commission for which bonds are payable from special
1166+35 assessments collected under IC 14-13-2-18.6.
1167+36 (9) A project for engineering, land and right-of-way acquisition,
1168+37 construction, resurfacing, maintenance, restoration, and
1169+38 rehabilitation exclusively for or of:
1170+39 (A) local road and street systems, including bridges that are
1171+40 designated as being in a local road and street system;
1172+41 (B) arterial road and street systems, including bridges that are
1173+42 designated as being in an arterial road and street system; or
1174+EH 1120—LS 6559/DI 120 27
1175+1 (C) any combination of local and arterial road and street
1176+2 systems, including designated bridges.
1177+3 (b) This subsection does not apply to a project for which a public
1178+4 hearing to issue bonds or enter into a lease has been conducted under
1179+5 IC 20-26-7-37 before July 1, 2023. If:
1180+6 (1) a political subdivision's total debt service tax rate is more
1181+7 than forty cents ($0.40) per one hundred dollars ($100) of
1182+8 assessed value; and
1183+9 (2) subsection (a)(1) and subsection (a)(3) through (a)(9) are not
1184+10 applicable;
1185+11 the term includes any project to be financed by bonds or a lease,
1186+12 including a project that does not otherwise meet the threshold amount
1187+13 provided in subsection (a)(2). This subsection expires December 31,
1188+14 2024. 2025. For purposes of this subsection, a political subdivision's
1189+15 total debt service tax rate does not include a tax rate imposed in a
1190+16 referendum debt service tax levy approved by voters.
1191+17 SECTION 18. IC 6-1.1-20-3.1, AS AMENDED BY P.L.239-2023,
1192+18 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1193+19 JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.1. (a) Subject to section
1194+20 3.5(a)(1)(C) of this chapter, this section applies only to the following:
1195+21 (1) A controlled project (as defined in section 1.1 of this chapter
1196+22 as in effect June 30, 2008) for which the proper officers of a
1197+23 political subdivision make a preliminary determination in the
1198+24 manner described in subsection (b) before July 1, 2008.
1199+25 (2) An elementary school building, middle school building, high
1200+26 school building, or other school building for academic instruction
1201+27 that:
1202+28 (A) is a controlled project;
1203+29 (B) will be used for any combination of kindergarten through
1204+30 grade 12; and
1205+31 (C) will not cost more than the lesser of the following:
1206+32 (i) The threshold amount determined under this item. In the
1207+33 case of an ordinance or resolution adopted before January 1,
1208+34 2018, making a preliminary determination to issue bonds or
1209+35 enter into a lease for the project, the threshold amount is ten
1210+36 million dollars ($10,000,000). In the case of an ordinance or
1211+37 resolution adopted after December 31, 2017, and before
1212+38 January 1, 2019, making a preliminary determination to
1213+39 issue bonds or enter into a lease for the project, the threshold
1214+40 amount is fifteen million dollars ($15,000,000). In the case
1215+41 of an ordinance or resolution adopted in a calendar year after
1216+42 December 31, 2018, making a preliminary determination to
1217+EH 1120—LS 6559/DI 120 28
1218+1 issue bonds or enter into a lease for the project, the threshold
1219+2 amount is an amount (as determined by the department of
1220+3 local government finance) equal to the result of the
1221+4 maximum levy growth quotient determined under
1222+5 IC 6-1.1-18.5-2 for the year multiplied by the threshold
1223+6 amount determined under this item for the preceding
1224+7 calendar year. In the case of a threshold amount determined
1225+8 under this item that applies for a calendar year after
1226+9 December 31, 2018, the department of local government
1227+10 finance shall publish the threshold in the Indiana Register
1228+11 under IC 4-22-7-7 not more than sixty (60) days after the
1229+12 date the budget agency releases the maximum levy growth
1230+13 quotient for the ensuing year under IC 6-1.1-18.5-2.
1231+14 (ii) An amount equal to one percent (1%) of the total gross
1232+15 assessed value of property within the political subdivision
1233+16 on the last assessment date, if that total gross assessed value
1234+17 is more than one billion dollars ($1,000,000,000), or ten
1235+18 million dollars ($10,000,000), if the total gross assessed
1236+19 value of property within the political subdivision on the last
1237+20 assessment date is not more than one billion dollars
1238+21 ($1,000,000,000).
1239+22 (3) Any other controlled project that:
1240+23 (A) is not a controlled project described in subdivision (1) or
1241+24 (2); and
1242+25 (B) will not cost the political subdivision more than the lesser
1243+26 of the following:
1244+27 (i) The threshold amount determined under this item. In the
1245+28 case of an ordinance or resolution adopted before January 1,
1246+29 2018, making a preliminary determination to issue bonds or
1247+30 enter into a lease for the project, the threshold amount is
1248+31 twelve million dollars ($12,000,000). In the case of an
1249+32 ordinance or resolution adopted after December 31, 2017,
1250+33 and before January 1, 2019, making a preliminary
1251+34 determination to issue bonds or enter into a lease for the
1252+35 project, the threshold amount is fifteen million dollars
1253+36 ($15,000,000). In the case of an ordinance or resolution
1254+37 adopted in a calendar year after December 31, 2018, making
1255+38 a preliminary determination to issue bonds or enter into a
1256+39 lease for the project, the threshold amount is an amount (as
1257+40 determined by the department of local government finance)
1258+41 equal to the result of the maximum levy growth quotient
1259+42 determined under IC 6-1.1-18.5-2 for the year multiplied by
1260+EH 1120—LS 6559/DI 120 29
1261+1 the threshold amount determined under this item for the
1262+2 preceding calendar year. In the case of a threshold amount
1263+3 determined under this item that applies for a calendar year
1264+4 after December 31, 2018, the department of local
1265+5 government finance shall publish the threshold in the
1266+6 Indiana Register under IC 4-22-7-7 not more than sixty (60)
1267+7 days after the date the budget agency releases the maximum
1268+8 levy growth quotient for the ensuing year under
1269+9 IC 6-1.1-18.5-2.
1270+10 (ii) An amount equal to one percent (1%) of the total gross
1271+11 assessed value of property within the political subdivision
1272+12 on the last assessment date, if that total gross assessed value
1273+13 is more than one hundred million dollars ($100,000,000), or
1274+14 one million dollars ($1,000,000), if the total gross assessed
1275+15 value of property within the political subdivision on the last
1276+16 assessment date is not more than one hundred million
1277+17 dollars ($100,000,000).
1278+18 (4) This subdivision does not apply to a project for which a public
1279+19 hearing to issue bonds or enter into a lease has been conducted
1280+20 under IC 20-26-7-37 before July 1, 2023. Any other controlled
1281+21 project if both of the following apply:
1282+22 (A) The political subdivision's total debt service tax rate is
1283+23 more than forty cents ($0.40) per one hundred dollars ($100)
1284+24 of assessed value, but less than eighty cents ($0.80) per one
1285+25 hundred dollars ($100) of assessed value.
1286+26 (B) The controlled project is not otherwise described in section
1287+27 3.5(a)(1) of this chapter.
1288+28 This subdivision expires December 31, 2024. 2025. For purposes
1289+29 of this subdivision, a political subdivision's total debt service
1290+30 tax rate does not include a tax rate imposed in a referendum
1291+31 debt service tax levy approved by voters.
1292+32 (b) A political subdivision may not impose property taxes to pay
1293+33 debt service on bonds or lease rentals on a lease for a controlled project
1294+34 without completing the following procedures:
1295+35 (1) The proper officers of a political subdivision shall publish
1296+36 notice in accordance with IC 5-3-1 and send notice by first class
1297+37 mail to the circuit court clerk and to any organization that delivers
1298+38 to the officers, before January 1 of that year, an annual written
1299+39 request for such notices of any meeting to consider adoption of a
1300+40 resolution or an ordinance making a preliminary determination to
1301+41 issue bonds or enter into a lease and shall conduct at least two (2)
1302+42 public hearings on a preliminary determination before adoption
1303+EH 1120—LS 6559/DI 120 30
1304+1 of the resolution or ordinance. The political subdivision must at
1305+2 each of the public hearings on the preliminary determination
1306+3 allow the public to testify regarding the preliminary determination
1307+4 and must make the following information available to the public
1308+5 at each of the public hearings on the preliminary determination,
1309+6 in addition to any other information required by law:
1310+7 (A) The result of the political subdivision's current and
1311+8 projected annual debt service payments divided by the net
1312+9 assessed value of taxable property within the political
1313+10 subdivision.
1314+11 (B) The result of:
1315+12 (i) the sum of the political subdivision's outstanding long
1316+13 term debt plus the outstanding long term debt of other taxing
1317+14 units that include any of the territory of the political
1318+15 subdivision; divided by
1319+16 (ii) the net assessed value of taxable property within the
1320+17 political subdivision.
1321+18 (C) The information specified in subdivision (3)(A) through
1322+19 (3)(H).
1323+20 (2) When the proper officers of a political subdivision make a
1324+21 preliminary determination to issue bonds or enter into a lease for
1325+22 a controlled project, the officers shall give notice of the
1326+23 preliminary determination by:
1327+24 (A) publication in accordance with IC 5-3-1; and
1328+25 (B) first class mail to the circuit court clerk and to the
1329+26 organizations described in subdivision (1).
1330+27 (3) A notice under subdivision (2) of the preliminary
1331+28 determination of the political subdivision to issue bonds or enter
1332+29 into a lease for a controlled project must include the following
1333+30 information:
1334+31 (A) The maximum term of the bonds or lease.
1335+32 (B) The maximum principal amount of the bonds or the
1336+33 maximum lease rental for the lease.
1337+34 (C) The estimated interest rates that will be paid and the total
1338+35 interest costs associated with the bonds or lease.
1339+36 (D) The purpose of the bonds or lease.
1340+37 (E) A statement that any owners of property within the
1341+38 political subdivision or registered voters residing within the
1342+39 political subdivision who want to initiate a petition and
1343+40 remonstrance process against the proposed debt service or
1344+41 lease payments must file a petition that complies with
1345+42 subdivisions (4) and (5) not later than thirty (30) days after
1346+EH 1120—LS 6559/DI 120 31
1347+1 publication in accordance with IC 5-3-1.
1348+2 (F) With respect to bonds issued or a lease entered into to
1349+3 open:
1350+4 (i) a new school facility; or
1351+5 (ii) an existing facility that has not been used for at least
1352+6 three (3) years and that is being reopened to provide
1353+7 additional classroom space;
1354+8 the estimated costs the school corporation expects to incur
1355+9 annually to operate the facility.
1356+10 (G) A statement of whether the school corporation expects to
1357+11 appeal for a new facility adjustment (as defined in
1358+12 IC 20-45-1-16 (repealed) before January 1, 2009) for an
1359+13 increased maximum permissible tuition support levy to pay the
1360+14 estimated costs described in clause (F).
1361+15 (H) The following information:
1362+16 (i) The political subdivision's current debt service levy and
1363+17 rate.
1364+18 (ii) The estimated increase to the political subdivision's debt
1365+19 service levy and rate that will result if the political
1366+20 subdivision issues the bonds or enters into the lease.
1367+21 (iii) The estimated amount of the political subdivision's debt
1368+22 service levy and rate that will result during the following ten
1369+23 (10) years if the political subdivision issues the bonds or
1370+24 enters into the lease, after also considering any changes that
1371+25 will occur to the debt service levy and rate during that
1372+26 period on account of any outstanding bonds or lease
1373+27 obligations that will mature or terminate during that period.
1374+28 (I) The information specified in subdivision (1)(A) through
1375+29 (1)(B).
1376+30 (4) After notice is given, a petition requesting the application of
1377+31 a petition and remonstrance process may be filed by the lesser of:
1378+32 (A) five hundred (500) persons who are either owners of
1379+33 property within the political subdivision or registered voters
1380+34 residing within the political subdivision; or
1381+35 (B) five percent (5%) of the registered voters residing within
1382+36 the political subdivision.
1383+37 (5) The state board of accounts shall design and, upon request by
1384+38 the county voter registration office, deliver to the county voter
1385+39 registration office or the county voter registration office's
1386+40 designated printer the petition forms to be used solely in the
1387+41 petition process described in this section. The county voter
1388+42 registration office shall issue to an owner or owners of property
1389+EH 1120—LS 6559/DI 120 32
1390+1 within the political subdivision or a registered voter residing
1391+2 within the political subdivision the number of petition forms
1392+3 requested by the owner or owners or the registered voter. Each
1393+4 form must be accompanied by instructions detailing the
1394+5 requirements that:
1395+6 (A) the carrier and signers must be owners of property or
1396+7 registered voters;
1397+8 (B) the carrier must be a signatory on at least one (1) petition;
1398+9 (C) after the signatures have been collected, the carrier must
1399+10 swear or affirm before a notary public that the carrier
1400+11 witnessed each signature; and
1401+12 (D) govern the closing date for the petition period.
1402+13 Persons requesting forms may be required to identify themselves
1403+14 as owners of property or registered voters and may be allowed to
1404+15 pick up additional copies to distribute to other owners of property
1405+16 or registered voters. Each person signing a petition must indicate
1406+17 whether the person is signing the petition as a registered voter
1407+18 within the political subdivision or is signing the petition as the
1408+19 owner of property within the political subdivision. A person who
1409+20 signs a petition as a registered voter must indicate the address at
1410+21 which the person is registered to vote. A person who signs a
1411+22 petition as an owner of property must indicate the address of the
1412+23 property owned by the person in the political subdivision.
1413+24 (6) Each petition must be verified under oath by at least one (1)
1414+25 qualified petitioner in a manner prescribed by the state board of
1415+26 accounts before the petition is filed with the county voter
1416+27 registration office under subdivision (7).
1417+28 (7) Each petition must be filed with the county voter registration
1418+29 office not more than thirty (30) days after publication under
1419+30 subdivision (2) of the notice of the preliminary determination.
1420+31 (8) The county voter registration office shall determine whether
1421+32 each person who signed the petition is a registered voter.
1422+33 However, after the county voter registration office has determined
1423+34 that at least five hundred twenty-five (525) persons who signed
1424+35 the petition are registered voters within the political subdivision,
1425+36 the county voter registration office is not required to verify
1426+37 whether the remaining persons who signed the petition are
1427+38 registered voters. If the county voter registration office does not
1428+39 determine that at least five hundred twenty-five (525) persons
1429+40 who signed the petition are registered voters, the county voter
1430+41 registration office shall, not more than fifteen (15) business days
1431+42 after receiving a petition, forward a copy of the petition to the
1432+EH 1120—LS 6559/DI 120 33
1433+1 county auditor. Not more than ten (10) business days after
1434+2 receiving the copy of the petition, the county auditor shall provide
1435+3 to the county voter registration office a statement verifying:
1436+4 (A) whether a person who signed the petition as a registered
1437+5 voter but is not a registered voter, as determined by the county
1438+6 voter registration office, is the owner of property in the
1439+7 political subdivision; and
1440+8 (B) whether a person who signed the petition as an owner of
1441+9 property within the political subdivision does in fact own
1442+10 property within the political subdivision.
1443+11 (9) The county voter registration office, not more than ten (10)
1444+12 business days after determining that at least five hundred
1445+13 twenty-five (525) persons who signed the petition are registered
1446+14 voters or receiving the statement from the county auditor under
1447+15 subdivision (8), as applicable, shall make the final determination
1448+16 of the number of petitioners that are registered voters in the
1449+17 political subdivision and, based on the statement provided by the
1450+18 county auditor, the number of petitioners that own property within
1451+19 the political subdivision. Whenever the name of an individual
1452+20 who signs a petition form as a registered voter contains a minor
1453+21 variation from the name of the registered voter as set forth in the
1454+22 records of the county voter registration office, the signature is
1455+23 presumed to be valid, and there is a presumption that the
1456+24 individual is entitled to sign the petition under this section. Except
1457+25 as otherwise provided in this chapter, in determining whether an
1458+26 individual is a registered voter, the county voter registration office
1459+27 shall apply the requirements and procedures used under IC 3 to
1460+28 determine whether a person is a registered voter for purposes of
1461+29 voting in an election governed by IC 3. However, an individual is
1462+30 not required to comply with the provisions concerning providing
1463+31 proof of identification to be considered a registered voter for
1464+32 purposes of this chapter. A person is entitled to sign a petition
1465+33 only one (1) time in a particular petition and remonstrance
1466+34 process under this chapter, regardless of whether the person owns
1467+35 more than one (1) parcel of real property, mobile home assessed
1468+36 as personal property, or manufactured home assessed as personal
1469+37 property, or a combination of those types of property within the
1470+38 subdivision and regardless of whether the person is both a
1471+39 registered voter in the political subdivision and the owner of
1472+40 property within the political subdivision. Notwithstanding any
1473+41 other provision of this section, if a petition is presented to the
1474+42 county voter registration office within forty-five (45) days before
1475+EH 1120—LS 6559/DI 120 34
1476+1 an election, the county voter registration office may defer acting
1477+2 on the petition, and the time requirements under this section for
1478+3 action by the county voter registration office do not begin to run
1479+4 until five (5) days after the date of the election.
1480+5 (10) The county voter registration office must file a certificate and
1481+6 each petition with:
1482+7 (A) the township trustee, if the political subdivision is a
1483+8 township, who shall present the petition or petitions to the
1484+9 township board; or
1485+10 (B) the body that has the authority to authorize the issuance of
1486+11 the bonds or the execution of a lease, if the political
1487+12 subdivision is not a township;
1488+13 within thirty-five (35) business days of the filing of the petition
1489+14 requesting a petition and remonstrance process. The certificate
1490+15 must state the number of petitioners that are owners of property
1491+16 within the political subdivision and the number of petitioners who
1492+17 are registered voters residing within the political subdivision.
1493+18 If a sufficient petition requesting a petition and remonstrance process
1494+19 is not filed by owners of property or registered voters as set forth in this
1495+20 section, the political subdivision may issue bonds or enter into a lease
1496+21 by following the provisions of law relating to the bonds to be issued or
1497+22 lease to be entered into.
1498+23 (c) A political subdivision may not divide a controlled project in
1499+24 order to avoid the requirements of this section and section 3.2 of this
1500+25 chapter. A person that owns property within a political subdivision or
1501+26 a person that is a registered voter residing within a political subdivision
1502+27 may file a petition with the department of local government finance
1503+28 objecting that the political subdivision has divided a controlled project
1504+29 in order to avoid the requirements of this section and section 3.2 of this
1505+30 chapter. The petition must be filed not more than ten (10) days after the
1506+31 political subdivision gives notice of the political subdivision's decision
1507+32 to issue bonds or enter into leases for a capital project that the person
1508+33 believes is the result of a division of a controlled project that is
1509+34 prohibited by this subsection. If the department of local government
1510+35 finance receives a petition under this subsection, the department shall
1511+36 not later than thirty (30) days after receiving the petition make a final
1512+37 determination on the issue of whether the political subdivision divided
1513+38 a controlled project in order to avoid the requirements of this section
1514+39 and section 3.2 of this chapter. If the department of local government
1515+40 finance determines that a political subdivision divided a controlled
1516+41 project in order to avoid the requirements of this section and section
1517+42 3.2 of this chapter and the political subdivision continues to desire to
1518+EH 1120—LS 6559/DI 120 35
1519+1 proceed with the project, the political subdivision shall fulfill the
1520+2 requirements of this section and section 3.2 of this chapter, if
1521+3 applicable, regardless of the cost of the project in dispute. A political
1522+4 subdivision shall be considered to have divided a capital project in
1523+5 order to avoid the requirements of this section and section 3.2 of this
1524+6 chapter if the result of one (1) or more of the subprojects cannot
1525+7 reasonably be considered an independently desirable end in itself
1526+8 without reference to another capital project. This subsection does not
1527+9 prohibit a political subdivision from undertaking a series of capital
1528+10 projects in which the result of each capital project can reasonably be
1529+11 considered an independently desirable end in itself without reference
1530+12 to another capital project.
1531+13 SECTION 19. IC 6-1.1-20-3.5, AS AMENDED BY P.L.239-2023,
1532+14 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1533+15 JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.5. (a) This section
1534+16 applies only to a controlled project that meets the following conditions:
1535+17 (1) The controlled project is described in one (1) of the following
1536+18 categories:
1537+19 (A) An elementary school building, middle school building,
1538+20 high school building, or other school building for academic
1539+21 instruction that will be used for any combination of
1540+22 kindergarten through grade 12 and will cost more than the
1541+23 lesser of the following:
1542+24 (i) The threshold amount determined under this item. In the
1543+25 case of an ordinance or resolution adopted before January 1,
1544+26 2018, making a preliminary determination to issue bonds or
1545+27 enter into a lease for the project, the threshold amount is ten
1546+28 million dollars ($10,000,000). In the case of an ordinance or
1547+29 resolution adopted after December 31, 2017, and before
1548+30 January 1, 2019, making a preliminary determination to
1549+31 issue bonds or enter into a lease for the project, the threshold
1550+32 amount is fifteen million dollars ($15,000,000). In the case
1551+33 of an ordinance or resolution adopted in a calendar year after
1552+34 December 31, 2018, making a preliminary determination to
1553+35 issue bonds or enter into a lease for the project, the threshold
1554+36 amount is an amount (as determined by the department of
1555+37 local government finance) equal to the result of the
1556+38 maximum levy growth quotient determined under
1557+39 IC 6-1.1-18.5-2 for the year multiplied by the threshold
1558+40 amount determined under this item for the preceding
1559+41 calendar year. In the case of a threshold amount determined
1560+42 under this item that applies for a calendar year after
1561+EH 1120—LS 6559/DI 120 36
1562+1 December 31, 2018, the department of local government
1563+2 finance shall publish the threshold in the Indiana Register
1564+3 under IC 4-22-7-7 not more than sixty (60) days after the
1565+4 date the budget agency releases the maximum levy growth
1566+5 quotient for the ensuing year under IC 6-1.1-18.5-2.
1567+6 (ii) An amount equal to one percent (1%) of the total gross
1568+7 assessed value of property within the political subdivision
1569+8 on the last assessment date, if that total gross assessed value
1570+9 is more than one billion dollars ($1,000,000,000), or ten
1571+10 million dollars ($10,000,000), if the total gross assessed
1572+11 value of property within the political subdivision on the last
1573+12 assessment date is not more than one billion dollars
1574+13 ($1,000,000,000).
1575+14 (B) Any other controlled project that is not a controlled project
1576+15 described in clause (A) and will cost the political subdivision
1577+16 more than the lesser of the following:
1578+17 (i) The threshold amount determined under this item. In the
1579+18 case of an ordinance or resolution adopted before January 1,
1580+19 2018, making a preliminary determination to issue bonds or
1581+20 enter into a lease for the project, the threshold amount is
1582+21 twelve million dollars ($12,000,000). In the case of an
1583+22 ordinance or resolution adopted after December 31, 2017,
1584+23 and before January 1, 2019, making a preliminary
1585+24 determination to issue bonds or enter into a lease for the
1586+25 project, the threshold amount is fifteen million dollars
1587+26 ($15,000,000). In the case of an ordinance or resolution
1588+27 adopted in a calendar year after December 31, 2018, making
1589+28 a preliminary determination to issue bonds or enter into a
1590+29 lease for the project, the threshold amount is an amount (as
1591+30 determined by the department of local government finance)
1592+31 equal to the result of the maximum levy growth quotient
1593+32 determined under IC 6-1.1-18.5-2 for the year multiplied by
1594+33 the threshold amount determined under this item for the
1595+34 preceding calendar year. In the case of a threshold amount
1596+35 determined under this item that applies for a calendar year
1597+36 after December 31, 2018, the department of local
1598+37 government finance shall publish the threshold in the
1599+38 Indiana Register under IC 4-22-7-7 not more than sixty (60)
1600+39 days after the date the budget agency releases the maximum
1601+40 levy growth quotient for the ensuing year under
1602+41 IC 6-1.1-18.5-2.
1603+42 (ii) An amount equal to one percent (1%) of the total gross
1604+EH 1120—LS 6559/DI 120 37
1605+1 assessed value of property within the political subdivision
1606+2 on the last assessment date, if that total gross assessed value
1607+3 is more than one hundred million dollars ($100,000,000), or
1608+4 one million dollars ($1,000,000), if the total gross assessed
1609+5 value of property within the political subdivision on the last
1610+6 assessment date is not more than one hundred million
1611+7 dollars ($100,000,000).
1612+8 (C) Any other controlled project for which a political
1613+9 subdivision adopts an ordinance or resolution making a
1614+10 preliminary determination to issue bonds or enter into a lease
1615+11 for the project, if the sum of:
1616+12 (i) the cost of that controlled project; plus
1617+13 (ii) the costs of all other controlled projects for which the
1618+14 political subdivision has previously adopted within the
1619+15 preceding three hundred sixty-five (365) days an ordinance
1620+16 or resolution making a preliminary determination to issue
1621+17 bonds or enter into a lease for those other controlled
1622+18 projects;
1623+19 exceeds twenty-five million dollars ($25,000,000).
1624+20 (D) This clause does not apply to a project for which a public
1625+21 hearing to issue bonds or enter into a lease has been conducted
1626+22 under IC 20-26-7-37 before July 1, 2023. Except as provided
1627+23 in section 4.5 of this chapter, any other controlled project if the
1628+24 political subdivision's total debt service tax rate is at least
1629+25 eighty cents ($0.80) per one hundred dollars ($100) of
1630+26 assessed value. This clause expires December 31, 2024. 2025.
1631+27 For purposes of this clause, a political subdivision's total
1632+28 debt service tax rate does not include a tax rate imposed in
1633+29 a referendum debt service tax levy approved by voters.
1634+30 (2) The proper officers of the political subdivision make a
1635+31 preliminary determination after June 30, 2008, in the manner
1636+32 described in subsection (b) to issue bonds or enter into a lease for
1637+33 the controlled project.
1638+34 (b) Subject to subsection (d), a political subdivision may not impose
1639+35 property taxes to pay debt service on bonds or lease rentals on a lease
1640+36 for a controlled project without completing the following procedures:
1641+37 (1) The proper officers of a political subdivision shall publish
1642+38 notice in accordance with IC 5-3-1 and send notice by first class
1643+39 mail to the circuit court clerk and to any organization that delivers
1644+40 to the officers, before January 1 of that year, an annual written
1645+41 request for notices of any meeting to consider the adoption of an
1646+42 ordinance or a resolution making a preliminary determination to
1647+EH 1120—LS 6559/DI 120 38
1648+1 issue bonds or enter into a lease and shall conduct at least two (2)
1649+2 public hearings on the preliminary determination before adoption
1650+3 of the ordinance or resolution. The political subdivision must at
1651+4 each of the public hearings on the preliminary determination
1652+5 allow the public to testify regarding the preliminary determination
1653+6 and must make the following information available to the public
1654+7 at each of the public hearings on the preliminary determination,
1655+8 in addition to any other information required by law:
1656+9 (A) The result of the political subdivision's current and
1657+10 projected annual debt service payments divided by the net
1658+11 assessed value of taxable property within the political
1659+12 subdivision.
1660+13 (B) The result of:
1661+14 (i) the sum of the political subdivision's outstanding long
1662+15 term debt plus the outstanding long term debt of other taxing
1663+16 units that include any of the territory of the political
1664+17 subdivision; divided by
1665+18 (ii) the net assessed value of taxable property within the
1666+19 political subdivision.
1667+20 (C) The information specified in subdivision (3)(A) through
1668+21 (3)(G).
1669+22 (2) If the proper officers of a political subdivision make a
1670+23 preliminary determination to issue bonds or enter into a lease, the
1671+24 officers shall give notice of the preliminary determination by:
1672+25 (A) publication in accordance with IC 5-3-1; and
1673+26 (B) first class mail to the circuit court clerk and to the
1674+27 organizations described in subdivision (1).
1675+28 (3) A notice under subdivision (2) of the preliminary
1676+29 determination of the political subdivision to issue bonds or enter
1677+30 into a lease must include the following information:
1678+31 (A) The maximum term of the bonds or lease.
1679+32 (B) The maximum principal amount of the bonds or the
1680+33 maximum lease rental for the lease.
1681+34 (C) The estimated interest rates that will be paid and the total
1682+35 interest costs associated with the bonds or lease.
1683+36 (D) The purpose of the bonds or lease.
1684+37 (E) A statement that the proposed debt service or lease
1685+38 payments must be approved in an election on a local public
1686+39 question held under section 3.6 of this chapter.
1687+40 (F) With respect to bonds issued or a lease entered into to
1688+41 open:
1689+42 (i) a new school facility; or
1690+EH 1120—LS 6559/DI 120 39
1691+1 (ii) an existing facility that has not been used for at least
1692+2 three (3) years and that is being reopened to provide
1693+3 additional classroom space;
1694+4 the estimated costs the school corporation expects to annually
1695+5 incur to operate the facility.
1696+6 (G) The following information:
1697+7 (i) The political subdivision's current debt service levy and
1698+8 rate.
1699+9 (ii) The estimated increase to the political subdivision's debt
1700+10 service levy and rate that will result if the political
1701+11 subdivision issues the bonds or enters into the lease.
1702+12 (iii) The estimated amount of the political subdivision's debt
1703+13 service levy and rate that will result during the following ten
1704+14 (10) years if the political subdivision issues the bonds or
1705+15 enters into the lease, after also considering any changes that
1706+16 will occur to the debt service levy and rate during that
1707+17 period on account of any outstanding bonds or lease
1708+18 obligations that will mature or terminate during that period.
1709+19 (H) The information specified in subdivision (1)(A) through
1710+20 (1)(B).
1711+21 (4) This subdivision does not apply to a controlled project
1712+22 described in subsection (a)(1)(D) (before its expiration). After
1713+23 notice is given, a petition requesting the application of the local
1714+24 public question process under section 3.6 of this chapter may be
1715+25 filed by the lesser of:
1716+26 (A) five hundred (500) persons who are either owners of
1717+27 property within the political subdivision or registered voters
1718+28 residing within the political subdivision; or
1719+29 (B) five percent (5%) of the registered voters residing within
1720+30 the political subdivision.
1721+31 (5) This subdivision does not apply to a controlled project
1722+32 described in subsection (a)(1)(D) (before its expiration). The state
1723+33 board of accounts shall design and, upon request by the county
1724+34 voter registration office, deliver to the county voter registration
1725+35 office or the county voter registration office's designated printer
1726+36 the petition forms to be used solely in the petition process
1727+37 described in this section. The county voter registration office shall
1728+38 issue to an owner or owners of property within the political
1729+39 subdivision or a registered voter residing within the political
1730+40 subdivision the number of petition forms requested by the owner
1731+41 or owners or the registered voter. Each form must be
1732+42 accompanied by instructions detailing the requirements that:
1733+EH 1120—LS 6559/DI 120 40
1734+1 (A) the carrier and signers must be owners of property or
1735+2 registered voters;
1736+3 (B) the carrier must be a signatory on at least one (1) petition;
1737+4 (C) after the signatures have been collected, the carrier must
1738+5 swear or affirm before a notary public that the carrier
1739+6 witnessed each signature; and
1740+7 (D) govern the closing date for the petition period.
1741+8 Persons requesting forms may be required to identify themselves
1742+9 as owners of property or registered voters and may be allowed to
1743+10 pick up additional copies to distribute to other owners of property
1744+11 or registered voters. Each person signing a petition must indicate
1745+12 whether the person is signing the petition as a registered voter
1746+13 within the political subdivision or is signing the petition as the
1747+14 owner of property within the political subdivision. A person who
1748+15 signs a petition as a registered voter must indicate the address at
1749+16 which the person is registered to vote. A person who signs a
1750+17 petition as an owner of property must indicate the address of the
1751+18 property owned by the person in the political subdivision.
1752+19 (6) This subdivision does not apply to a controlled project
1753+20 described in subsection (a)(1)(D) (before its expiration). Each
1754+21 petition must be verified under oath by at least one (1) qualified
1755+22 petitioner in a manner prescribed by the state board of accounts
1756+23 before the petition is filed with the county voter registration office
1757+24 under subdivision (7).
1758+25 (7) This subdivision does not apply to a controlled project
1759+26 described in subsection (a)(1)(D) (before its expiration). Each
1760+27 petition must be filed with the county voter registration office not
1761+28 more than thirty (30) days after publication under subdivision (2)
1762+29 of the notice of the preliminary determination.
1763+30 (8) This subdivision does not apply to a controlled project
1764+31 described in subsection (a)(1)(D) (before its expiration). The
1765+32 county voter registration office shall determine whether each
1766+33 person who signed the petition is a registered voter. However,
1767+34 after the county voter registration office has determined that at
1768+35 least five hundred twenty-five (525) persons who signed the
1769+36 petition are registered voters within the political subdivision, the
1770+37 county voter registration office is not required to verify whether
1771+38 the remaining persons who signed the petition are registered
1772+39 voters. If the county voter registration office does not determine
1773+40 that at least five hundred twenty-five (525) persons who signed
1774+41 the petition are registered voters, the county voter registration
1775+42 office, not more than fifteen (15) business days after receiving a
1776+EH 1120—LS 6559/DI 120 41
1777+1 petition, shall forward a copy of the petition to the county auditor.
1778+2 Not more than ten (10) business days after receiving the copy of
1779+3 the petition, the county auditor shall provide to the county voter
1780+4 registration office a statement verifying:
1781+5 (A) whether a person who signed the petition as a registered
1782+6 voter but is not a registered voter, as determined by the county
1783+7 voter registration office, is the owner of property in the
1784+8 political subdivision; and
1785+9 (B) whether a person who signed the petition as an owner of
1786+10 property within the political subdivision does in fact own
1787+11 property within the political subdivision.
1788+12 (9) This subdivision does not apply to a controlled project
1789+13 described in subsection (a)(1)(D) (before its expiration). The
1790+14 county voter registration office, not more than ten (10) business
1791+15 days after determining that at least five hundred twenty-five (525)
1792+16 persons who signed the petition are registered voters or after
1793+17 receiving the statement from the county auditor under subdivision
1794+18 (8), as applicable, shall make the final determination of whether
1795+19 a sufficient number of persons have signed the petition. Whenever
1796+20 the name of an individual who signs a petition form as a
1797+21 registered voter contains a minor variation from the name of the
1798+22 registered voter as set forth in the records of the county voter
1799+23 registration office, the signature is presumed to be valid, and there
1800+24 is a presumption that the individual is entitled to sign the petition
1801+25 under this section. Except as otherwise provided in this chapter,
1802+26 in determining whether an individual is a registered voter, the
1803+27 county voter registration office shall apply the requirements and
1804+28 procedures used under IC 3 to determine whether a person is a
1805+29 registered voter for purposes of voting in an election governed by
1806+30 IC 3. However, an individual is not required to comply with the
1807+31 provisions concerning providing proof of identification to be
1808+32 considered a registered voter for purposes of this chapter. A
1809+33 person is entitled to sign a petition only one (1) time in a
1810+34 particular referendum process under this chapter, regardless of
1811+35 whether the person owns more than one (1) parcel of real
1812+36 property, mobile home assessed as personal property, or
1813+37 manufactured home assessed as personal property or a
1814+38 combination of those types of property within the political
1815+39 subdivision and regardless of whether the person is both a
1816+40 registered voter in the political subdivision and the owner of
1817+41 property within the political subdivision. Notwithstanding any
1818+42 other provision of this section, if a petition is presented to the
1819+EH 1120—LS 6559/DI 120 42
1820+1 county voter registration office within forty-five (45) days before
1821+2 an election, the county voter registration office may defer acting
1822+3 on the petition, and the time requirements under this section for
1823+4 action by the county voter registration office do not begin to run
1824+5 until five (5) days after the date of the election.
1825+6 (10) This subdivision does not apply to a controlled project
1826+7 described in subsection (a)(1)(D) (before its expiration). The
1827+8 county voter registration office must file a certificate and each
1828+9 petition with:
1829+10 (A) the township trustee, if the political subdivision is a
1830+11 township, who shall present the petition or petitions to the
1831+12 township board; or
1832+13 (B) the body that has the authority to authorize the issuance of
1833+14 the bonds or the execution of a lease, if the political
1834+15 subdivision is not a township;
1835+16 within thirty-five (35) business days of the filing of the petition
1836+17 requesting the referendum process. The certificate must state the
1837+18 number of petitioners who are owners of property within the
1838+19 political subdivision and the number of petitioners who are
1839+20 registered voters residing within the political subdivision.
1840+21 (11) This subdivision does not apply to a controlled project
1841+22 described in subsection (a)(1)(D) (before its expiration). If a
1842+23 sufficient petition requesting the local public question process is
1843+24 not filed by owners of property or registered voters as set forth in
1844+25 this section, the political subdivision may issue bonds or enter
1845+26 into a lease by following the provisions of law relating to the
1846+27 bonds to be issued or lease to be entered into.
1847+28 (c) If the proper officers of a political subdivision make a
1848+29 preliminary determination to issue bonds or enter into a lease, the
1849+30 officers shall provide to the county auditor:
1850+31 (1) a copy of the notice required by subsection (b)(2); and
1851+32 (2) any other information the county auditor requires to fulfill the
1852+33 county auditor's duties under section 3.6 of this chapter.
1853+34 (d) In addition to the procedures in subsection (b), if any capital
1854+35 improvement components addressed in the most recent:
1855+36 (1) threat assessment of the buildings within the school
1856+37 corporation; or
1857+38 (2) school safety plan (as described in IC 20-26-18.2-2(b));
1858+39 concerning a particular school have not been completed or require
1859+40 additional funding to be completed, before the school corporation may
1860+41 impose property taxes to pay debt service on bonds or lease rentals for
1861+42 a lease for a controlled project, and in addition to any other components
1862+EH 1120—LS 6559/DI 120 43
1863+1 of the controlled project, the controlled project must include any capital
1864+2 improvements necessary to complete those components described in
1865+3 subdivisions (1) and (2) that have not been completed or that require
1866+4 additional funding to be completed.
1867+5 (e) In addition to the other procedures in this section, an ordinance
1868+6 or resolution making a preliminary determination to issue bonds or
1869+7 enter into leases that is considered for adoption must include a
1870+8 statement of:
1871+9 (1) the maximum annual debt service for the controlled project for
1872+10 each year in which the debt service will be paid; and
1873+11 (2) the schedule of the estimated annual tax levy and rate over a
1874+12 ten (10) year period;
1875+13 factoring in changes that will occur to the debt service levy and tax rate
1876+14 during the period on account of any outstanding bonds or lease
1877+15 obligations that will mature or terminate during the period.
1878+16 SECTION 20. IC 6-1.1-20-3.6, AS AMENDED BY P.L.239-2023,
1879+17 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1880+18 JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.6. (a) Except as
1881+19 provided in sections 3.7 and 3.8 of this chapter, this section applies
1882+20 only to a controlled project described in section 3.5(a) of this chapter.
1883+21 (b) In the case of a controlled project:
1884+22 (1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this
1885+23 chapter, if a sufficient petition requesting the application of the
1886+24 local public question process has been filed as set forth in section
1887+25 3.5 of this chapter; or
1888+26 (2) described in section 3.5(a)(1)(D) of this chapter (before its
1889+27 expiration);
1890+28 a political subdivision may not impose property taxes to pay debt
1891+29 service on bonds or lease rentals on a lease for a controlled project
1892+30 unless the political subdivision's proposed debt service or lease rental
1893+31 is approved in an election on a local public question held under this
1894+32 section.
1895+33 (c) Except as provided in subsection (k), the following question
1896+34 shall be submitted to the eligible voters at the election conducted under
1897+35 this section:
1898+36 "Shall ________ (insert the name of the political subdivision)
1899+37 increase property taxes paid to the _______ (insert the type of
1900+38 taxing unit) by homeowners and businesses? If this public
1901+39 question is approved by the voters, the average property tax paid
1902+40 to the _______ (insert the type of taxing unit) per year on a
1903+41 residence would increase by ______% (insert the estimated
1904+42 average percentage of property tax increase paid to the political
1905+EH 1120—LS 6559/DI 120 44
1906+1 subdivision on a residence within the political subdivision as
1907+2 determined under subsection (n)) and the average property tax
1908+3 paid to the _____ (insert the type of taxing unit) per year on a
1909+4 business property would increase by ______% (insert the
1910+5 estimated average percentage of property tax increase paid to the
1911+6 political subdivision on a business property within the political
1912+7 subdivision as determined under subsection (o)). The political
1913+8 subdivision may issue bonds or enter into a lease to ________
1914+9 (insert a brief description of the controlled project), which is
1915+10 estimated to cost _______ (insert the total cost of the project)
1916+11 over ______ (insert number of years to bond maturity or
1917+12 termination of lease) years. The most recent property tax
1918+13 referendum within the boundaries of the political subdivision for
1919+14 which this public question is being considered was proposed by
1920+15 ________ (insert name of political subdivision) in ______ (insert
1921+16 year of most recent property tax referendum) and ________
1922+17 (insert whether the measure passed or failed).".
1923+18 The public question must appear on the ballot in the form approved by
1924+19 the county election board. If the political subdivision proposing to issue
1925+20 bonds or enter into a lease is located in more than one (1) county, the
1926+21 county election board of each county shall jointly approve the form of
1927+22 the public question that will appear on the ballot in each county. The
1928+23 form approved by the county election board may differ from the
1929+24 language certified to the county election board by the county auditor.
1930+25 If the county election board approves the language of a public question
1931+26 under this subsection, the county election board shall submit the
1932+27 language and the certification of the county auditor described in
1933+28 subsection (p) to the department of local government finance for
1934+29 review.
1935+30 (d) The department of local government finance shall review the
1936+31 language of the public question to evaluate whether the description of
1937+32 the controlled project is accurate and is not biased against either a vote
1938+33 in favor of the controlled project or a vote against the controlled
1939+34 project. The department of local government finance shall post the
1940+35 estimated average percentage of property tax increases to be paid to a
1941+36 political subdivision on a residence and business property that are
1942+37 certified by the county auditor under subsection (p) on the department's
1943+38 Internet web site. The department of local government finance may
1944+39 either approve the ballot language as submitted or recommend that the
1945+40 ballot language be modified as necessary to ensure that the description
1946+41 of the controlled project is accurate and is not biased. The department
1947+42 of local government finance shall certify its approval or
1948+EH 1120—LS 6559/DI 120 45
1949+1 recommendations to the county auditor and the county election board
1950+2 not more than ten (10) days after the language of the public question is
1951+3 submitted to the department for review. If the department of local
1952+4 government finance recommends a modification to the ballot language,
1953+5 the county election board shall, after reviewing the recommendations
1954+6 of the department of local government finance, submit modified ballot
1955+7 language to the department for the department's approval or
1956+8 recommendation of any additional modifications. The public question
1957+9 may not be certified by the county auditor under subsection (e) unless
1958+10 the department of local government finance has first certified the
1959+11 department's final approval of the ballot language for the public
1960+12 question.
1961+13 (e) The county auditor shall certify the finally approved public
1962+14 question under IC 3-10-9-3 to the county election board of each county
1963+15 in which the political subdivision is located. The certification must
1964+16 occur not later than noon:
1965+17 (1) seventy-four (74) days before a primary election if the public
1966+18 question is to be placed on the primary or municipal primary
1967+19 election ballot; or
1968+20 (2) August 1 if the public question is to be placed on the general
1969+21 or municipal election ballot.
1970+22 Subject to the certification requirements and deadlines under this
1971+23 subsection and except as provided in subsection (j), the public question
1972+24 shall be placed on the ballot at the next primary election, general
1973+25 election or municipal election in which all voters of the political
1974+26 subdivision are entitled to vote. However, if a primary election, general
1975+27 election, or municipal election will not be held during the first year in
1976+28 which the public question is eligible to be placed on the ballot under
1977+29 this section and if the political subdivision requests the public question
1978+30 to be placed on the ballot at a special election, the public question shall
1979+31 be placed on the ballot at a special election to be held on the first
1980+32 Tuesday after the first Monday in May or November of the year. The
1981+33 certification must occur not later than noon seventy-four (74) days
1982+34 before a special election to be held in May (if the special election is to
1983+35 be held in May) or noon on August 1 (if the special election is to be
1984+36 held in November). The fiscal body of the political subdivision that
1985+37 requests the special election shall pay the costs of holding the special
1986+38 election. The county election board shall give notice under IC 5-3-1 of
1987+39 a special election conducted under this subsection. A special election
1988+40 conducted under this subsection is under the direction of the county
1989+41 election board. The county election board shall take all steps necessary
1990+42 to carry out the special election.
1991+EH 1120—LS 6559/DI 120 46
1992+1 (f) The circuit court clerk shall certify the results of the public
1993+2 question to the following:
1994+3 (1) The county auditor of each county in which the political
1995+4 subdivision is located.
1996+5 (2) The department of local government finance.
1997+6 (g) Subject to the requirements of IC 6-1.1-18.5-8, the political
1998+7 subdivision may issue the proposed bonds or enter into the proposed
1999+8 lease rental if a majority of the eligible voters voting on the public
2000+9 question vote in favor of the public question.
2001+10 (h) If a majority of the eligible voters voting on the public question
2002+11 vote in opposition to the public question, both of the following apply:
2003+12 (1) The political subdivision may not issue the proposed bonds or
2004+13 enter into the proposed lease rental.
2005+14 (2) Another public question under this section on the same or a
2006+15 substantially similar project may not be submitted to the voters
2007+16 earlier than:
2008+17 (A) except as provided in clause (B), seven hundred (700)
2009+18 days after the date of the public question; or
2010+19 (B) three hundred fifty (350) days after the date of the election,
2011+20 if a petition that meets the requirements of subsection (m) is
2012+21 submitted to the county auditor.
2013+22 (i) IC 3, to the extent not inconsistent with this section, applies to an
2014+23 election held under this section.
2015+24 (j) A political subdivision may not divide a controlled project in
2016+25 order to avoid the requirements of this section and section 3.5 of this
2017+26 chapter. A person that owns property within a political subdivision or
2018+27 a person that is a registered voter residing within a political subdivision
2019+28 may file a petition with the department of local government finance
2020+29 objecting that the political subdivision has divided a controlled project
2021+30 into two (2) or more capital projects in order to avoid the requirements
2022+31 of this section and section 3.5 of this chapter. The petition must be filed
2023+32 not more than ten (10) days after the political subdivision gives notice
2024+33 of the political subdivision's decision under section 3.5 of this chapter
2025+34 or a determination under section 5 of this chapter to issue bonds or
2026+35 enter into leases for a capital project that the person believes is the
2027+36 result of a division of a controlled project that is prohibited by this
2028+37 subsection. If the department of local government finance receives a
2029+38 petition under this subsection, the department shall not later than thirty
2030+39 (30) days after receiving the petition make a final determination on the
2031+40 issue of whether the political subdivision divided a controlled project
2032+41 in order to avoid the requirements of this section and section 3.5 of this
2033+42 chapter. If the department of local government finance determines that
2034+EH 1120—LS 6559/DI 120 47
2035+1 a political subdivision divided a controlled project in order to avoid the
2036+2 requirements of this section and section 3.5 of this chapter and the
2037+3 political subdivision continues to desire to proceed with the project, the
2038+4 political subdivision may appeal the determination of the department
2039+5 of local government finance to the Indiana board of tax review. A
2040+6 political subdivision shall be considered to have divided a capital
2041+7 project in order to avoid the requirements of this section and section
2042+8 3.5 of this chapter if the result of one (1) or more of the subprojects
2043+9 cannot reasonably be considered an independently desirable end in
2044+10 itself without reference to another capital project. This subsection does
2045+11 not prohibit a political subdivision from undertaking a series of capital
2046+12 projects in which the result of each capital project can reasonably be
2047+13 considered an independently desirable end in itself without reference
2048+14 to another capital project.
2049+15 (k) This subsection applies to a political subdivision for which a
2050+16 petition requesting a public question has been submitted under section
2051+17 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
2052+18 the political subdivision may adopt a resolution to withdraw a
2053+19 controlled project from consideration in a public question. If the
2054+20 legislative body provides a certified copy of the resolution to the county
2055+21 auditor and the county election board not later than sixty-three (63)
2056+22 days before the election at which the public question would be on the
2057+23 ballot, the public question on the controlled project shall not be placed
2058+24 on the ballot and the public question on the controlled project shall not
2059+25 be held, regardless of whether the county auditor has certified the
2060+26 public question to the county election board. If the withdrawal of a
2061+27 public question under this subsection requires the county election
2062+28 board to reprint ballots, the political subdivision withdrawing the
2063+29 public question shall pay the costs of reprinting the ballots. If a political
2064+30 subdivision withdraws a public question under this subsection that
2065+31 would have been held at a special election and the county election
2066+32 board has printed the ballots before the legislative body of the political
2067+33 subdivision provides a certified copy of the withdrawal resolution to
2068+34 the county auditor and the county election board, the political
2069+35 subdivision withdrawing the public question shall pay the costs
2070+36 incurred by the county in printing the ballots. If a public question on a
2071+37 controlled project is withdrawn under this subsection, a public question
2072+38 under this section on the same controlled project or a substantially
2073+39 similar controlled project may not be submitted to the voters earlier
2074+40 than three hundred fifty (350) days after the date the resolution
2075+41 withdrawing the public question is adopted.
2076+42 (l) If a public question regarding a controlled project is placed on
2077+EH 1120—LS 6559/DI 120 48
2078+1 the ballot to be voted on at an election under this section, the political
2079+2 subdivision shall submit to the department of local government finance,
2080+3 at least thirty (30) days before the election, the following information
2081+4 regarding the proposed controlled project for posting on the
2082+5 department's Internet web site:
2083+6 (1) The cost per square foot of any buildings being constructed as
2084+7 part of the controlled project.
2085+8 (2) The effect that approval of the controlled project would have
2086+9 on the political subdivision's property tax rate.
2087+10 (3) The maximum term of the bonds or lease.
2088+11 (4) The maximum principal amount of the bonds or the maximum
2089+12 lease rental for the lease.
2090+13 (5) The estimated interest rates that will be paid and the total
2091+14 interest costs associated with the bonds or lease.
2092+15 (6) The purpose of the bonds or lease.
2093+16 (7) In the case of a controlled project proposed by a school
2094+17 corporation:
2095+18 (A) the current and proposed square footage of school building
2096+19 space per student;
2097+20 (B) enrollment patterns within the school corporation; and
2098+21 (C) the age and condition of the current school facilities.
2099+22 (m) If a majority of the eligible voters voting on the public question
2100+23 vote in opposition to the public question, a petition may be submitted
2101+24 to the county auditor to request that the limit under subsection
2102+25 (h)(2)(B) apply to the holding of a subsequent public question by the
2103+26 political subdivision. If such a petition is submitted to the county
2104+27 auditor and is signed by the lesser of:
2105+28 (1) five hundred (500) persons who are either owners of property
2106+29 within the political subdivision or registered voters residing
2107+30 within the political subdivision; or
2108+31 (2) five percent (5%) of the registered voters residing within the
2109+32 political subdivision;
2110+33 the limit under subsection (h)(2)(B) applies to the holding of a second
2111+34 public question by the political subdivision and the limit under
2112+35 subsection (h)(2)(A) does not apply to the holding of a second public
2113+36 question by the political subdivision.
2114+37 (n) At the request of a political subdivision that proposes to impose
2115+38 property taxes to pay debt service on bonds or lease rentals on a lease
2116+39 for a controlled project, the county auditor of a county in which the
2117+40 political subdivision is located shall determine the estimated average
2118+41 percentage of property tax increase on a homestead to be paid to the
2119+42 political subdivision that must be included in the public question under
2120+EH 1120—LS 6559/DI 120 49
2121+1 subsection (c) as follows:
2122+2 STEP ONE: Determine the average assessed value of a homestead
2123+3 located within the political subdivision.
2124+4 STEP TWO: For purposes of determining the net assessed value
2125+5 of the average homestead located within the political subdivision,
2126+6 subtract:
2127+7 (A) an amount for the homestead standard deduction under
2128+8 IC 6-1.1-12-37 as if the homestead described in STEP ONE
2129+9 was eligible for the deduction; and
2130+10 (B) an amount for the supplemental homestead deduction
2131+11 under IC 6-1.1-12-37.5 as if the homestead described in STEP
2132+12 ONE was eligible for the deduction;
2133+13 from the result of STEP ONE.
2134+14 STEP THREE: Divide the result of STEP TWO by one hundred
2135+15 (100).
2136+16 STEP FOUR: Determine the overall average tax rate per one
2137+17 hundred dollars ($100) of assessed valuation for the current year
2138+18 imposed on property located within the political subdivision.
2139+19 STEP FIVE: For purposes of determining net property tax liability
2140+20 of the average homestead located within the political subdivision:
2141+21 (A) multiply the result of STEP THREE by the result of STEP
2142+22 FOUR; and
2143+23 (B) as appropriate, apply any currently applicable county
2144+24 property tax credit rates and the credit for excessive property
2145+25 taxes under IC 6-1.1-20.6-7.5(a)(1).
2146+26 STEP SIX: Determine the amount of the political subdivision's
2147+27 part of the result determined in STEP FIVE.
2148+28 STEP SEVEN: Determine the estimated tax rate that will be
2149+29 imposed if the public question is approved by the voters.
2150+30 STEP EIGHT: Multiply the result of STEP SEVEN by the result
2151+31 of STEP THREE.
2152+32 STEP NINE: Divide the result of STEP EIGHT by the result of
2153+33 STEP SIX, expressed as a percentage.
2154+34 (o) At the request of a political subdivision that proposes to impose
2155+35 property taxes to pay debt service on bonds or lease rentals on a lease
2156+36 for a controlled project, the county auditor of a county in which the
2157+37 political subdivision is located shall determine the estimated average
2158+38 percentage of property tax increase on a business property to be paid
2159+39 to the political subdivision that must be included in the public question
2160+40 under subsection (c) as follows:
2161+41 STEP ONE: Determine the average assessed value of business
2162+42 property located within the political subdivision.
2163+EH 1120—LS 6559/DI 120 50
2164+1 STEP TWO: Divide the result of STEP ONE by one hundred
2165+2 (100).
2166+3 STEP THREE: Determine the overall average tax rate per one
2167+4 hundred dollars ($100) of assessed valuation for the current year
2168+5 imposed on property located within the political subdivision.
2169+6 STEP FOUR: For purposes of determining net property tax
2170+7 liability of the average business property located within the
2171+8 political subdivision:
2172+9 (A) multiply the result of STEP TWO by the result of STEP
2173+10 THREE; and
2174+11 (B) as appropriate, apply any currently applicable county
2175+12 property tax credit rates and the credit for excessive property
2176+13 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
2177+14 was three percent (3%).
2178+15 STEP FIVE: Determine the amount of the political subdivision's
2179+16 part of the result determined in STEP FOUR.
2180+17 STEP SIX: Determine the estimated tax rate that will be imposed
2181+18 if the public question is approved by the voters.
2182+19 STEP SEVEN: Multiply the result of STEP TWO by the result of
2183+20 STEP SIX.
2184+21 STEP EIGHT: Divide the result of STEP SEVEN by the result of
2185+22 STEP FIVE, expressed as a percentage.
2186+23 (p) The county auditor shall certify the estimated average
2187+24 percentage of property tax increase on a homestead to be paid to the
2188+25 political subdivision determined under subsection (n), and the
2189+26 estimated average percentage of property tax increase on a business
2190+27 property to be paid to the political subdivision determined under
2191+28 subsection (o), in a manner prescribed by the department of local
2192+29 government finance, and provide the certification to the political
2193+30 subdivision that proposes to impose property taxes. The political
2194+31 subdivision shall provide the certification to the county election board
2195+32 and include the estimated average percentages in the language of the
2196+33 public question at the time the language of the public question is
2197+34 submitted to the county election board for approval as described in
2198+35 subsection (c).
2199+36 SECTION 21. IC 6-1.1-20-4.5, AS ADDED BY P.L.239-2023,
2200+37 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2201+38 JANUARY 1, 2024 (RETROACTIVE)]: Sec. 4.5. (a) As used in this
2202+39 section, "maintenance emergency" refers to a response to a condition
2203+40 that is not otherwise subject to the application of section 1.1(a)(6) of
2204+41 this chapter and includes:
2205+42 (1) repair of a boiler or chiller system;
2206+EH 1120—LS 6559/DI 120 51
2207+1 (2) roof repair;
2208+2 (3) storm damage repair; or
2209+3 (4) any other repair that the department determines is a
2210+4 maintenance emergency for which waiver of the application of
2211+5 section 3.5(a)(1)(D) of this chapter (before its expiration) is
2212+6 warranted.
2213+7 (b) A political subdivision may submit a request to the department
2214+8 to waive the application of section 3.5(a)(1)(D) of this chapter (before
2215+9 its expiration), if the proposed controlled project of the political
2216+10 subdivision is to address a maintenance emergency with respect to a
2217+11 building owned or leased by the political subdivision.
2218+12 (c) The department shall require the political subdivision to submit
2219+13 any information that the department considers necessary to determine
2220+14 whether the condition that the political subdivision contends is a
2221+15 maintenance emergency.
2222+16 (d) The department shall review a request and issue a determination
2223+17 not later than forty-five (45) days after the department receives a
2224+18 request under this section determining whether the condition that the
2225+19 political subdivision contends is a maintenance emergency is sufficient
2226+20 to waive the application of section 3.5(a)(1)(D) of this chapter (before
2227+21 its expiration). If the department determines that the condition is a
2228+22 maintenance emergency then section 3.5(a)(1)(D) of this chapter
2229+23 (before its expiration) is waived and does not apply to the proposed
2230+24 controlled project.
2231+25 (e) A waiver of the application of section 3.5(a)(1)(D) of this
2232+26 chapter (before its expiration) in accordance with this section may not
2233+27 be construed as a waiver of any other requirement of this chapter with
2234+28 respect to the proposed controlled project.
2235+29 (f) This section expires December 31, 2024. 2025.
2236+30 SECTION 22. IC 6-1.1-49-10, AS ADDED BY P.L.95-2023,
2237+31 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2238+32 JANUARY 1, 2025]: Sec. 10. (a) If an individual who is receiving the
2239+33 credit provided by this chapter:
2240+34 (1) knows or should have known that the individual does not
2241+35 qualify for the credit under this chapter; or
2242+36 (2) changes the use of the individual's property so that part or all
2243+37 of the property no longer qualifies for the credit under this
2244+38 chapter;
2245+39 the individual must file a certified statement with the county auditor,
2246+40 notifying the county auditor that subdivision (1) or (2) applies, not
2247+41 more than sixty (60) days after the date subdivision (1) or (2) first
2248+42 applies.
2249+EH 1120—LS 6559/DI 120 52
2250+1 (b) An individual who fails to file the statement required by this
2251+2 section is liable for any additional taxes that would have been due on
2252+3 the property if the individual had filed the statement as required by this
2253+4 section, plus a civil penalty equal to ten percent (10%) of the additional
2254+5 taxes due. The additional taxes owed plus the civil penalty become part
2255+6 of the property tax liability for purposes of this article.
2256+7 (c) The civil penalty imposed under this section is in addition to any
2257+8 interest and penalties for a delinquent payment that might otherwise be
2258+9 due. One percent (1%) of the total civil penalty collected under this
2259+10 section shall be transferred by the county to the department of local
2260+11 government finance for use by the department in establishing and
2261+12 maintaining the homestead property data base under IC 6-1.1-12-37(i)
2262+13 IC 6-1.1-12-37(j) and, to the extent there is money remaining, for any
2263+14 other purposes of the department.
2264+15 SECTION 23. IC 20-26-12-1, AS AMENDED BY P.L.201-2023,
2265+16 SECTION 163, IS AMENDED TO READ AS FOLLOWS
2266+17 [EFFECTIVE JULY 1, 2024]: Sec. 1. (a) Except as provided in
2267+18 subsection (b) but notwithstanding any other law, each governing body
2268+19 of a school corporation and each organizer of a charter school shall
2269+20 purchase from a publisher, either individually or through a purchasing
2270+21 cooperative of school corporations, as applicable, the curricular
2271+22 materials selected by the proper local officials, and shall provide at no
2272+23 cost the curricular materials to each student enrolled in the school
2273+24 corporation or charter school. Curricular materials provided to a
2274+25 student under this section remain the property of the governing body of
2275+26 the school corporation or organizer of the charter school.
2276+27 (b) This section does not prohibit a governing body of a school
2277+28 corporation or an organizer of a charter school from assessing and
2278+29 collecting a reasonable fee for lost or significantly damaged curricular
2279+30 materials in accordance with rules established by the state board under
2280+31 subsection (c). Fees collected under this subsection must be deposited
2281+32 in the: separate curricular materials account established under
2282+33 IC 20-40-22-9 for
2283+34 (1) education fund of the school corporation; or
2284+35 (2) education fund of the charter school, or, if the charter
2285+36 school does not have an education fund, the same fund into
2286+37 which state tuition support is deposited for the charter school;
2287+38 in which the student was enrolled at the time the fee was imposed.
2288+39 (c) The state board shall adopt rules under IC 4-22-2, including
2289+40 emergency rules in the manner provided in IC 4-22-2-37.1, to
2290+41 implement this section.
2291+42 SECTION 24. IC 20-26-12-2, AS AMENDED BY P.L.201-2023,
2292+EH 1120—LS 6559/DI 120 53
2293+1 SECTION 164, IS AMENDED TO READ AS FOLLOWS
2294+2 [EFFECTIVE JULY 1, 2024]: Sec. 2. (a) A governing body or an
2295+3 organizer of a charter school may purchase from a publisher any
2296+4 curricular material selected by the proper local officials. The governing
2297+5 body or the organizer of a charter school may not rent the curricular
2298+6 materials to students enrolled in any public school.
2299+7 (b) A governing body may rent curricular materials to students
2300+8 enrolled in any nonpublic school that is located within the attendance
2301+9 unit served by the governing body. An organizer of a charter school
2302+10 may rent curricular materials to students enrolled in any nonpublic
2303+11 school.
2304+12 (c) A governing body or an organizer of a charter school may
2305+13 negotiate the rental rate for the curricular materials rented to any
2306+14 nonpublic school under subsection (b).
2307+15 (d) A governing body shall collect and deposit the amounts received
2308+16 from the rental of curricular materials to a nonpublic school into the
2309+17 curricular materials account, in accordance with IC 20-40-22-9, in
2310+18 equal amounts for each public school of the school corporation. school
2311+19 corporation's education fund.
2312+20 (e) An organizer of a charter school shall deposit all money received
2313+21 from the rental of curricular materials to a nonpublic school into the
2314+22 charter school's curricular materials account described in
2315+23 IC 20-40-22-9. education fund, or, if the charter school does not
2316+24 have an education fund, the same fund into which state tuition
2317+25 support is deposited for the charter school.
2318+26 (f) This section does not limit other laws.
2319+27 SECTION 25. IC 20-28-9-28, AS AMENDED BY P.L.246-2023,
2320+28 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2321+29 JULY 1, 2024]: Sec. 28. (a) Subject to subsection (g), for each school
2322+30 year in a state fiscal year beginning after June 30, 2023, a school
2323+31 corporation shall expend an amount for teacher compensation that is
2324+32 not less than an amount equal to sixty-two percent (62%) of the state
2325+33 tuition support distributed to the school corporation during the state
2326+34 fiscal year. For purposes of determining whether a school corporation
2327+35 has complied with this requirement, the amount a school corporation
2328+36 expends for teacher compensation shall include the amount the school
2329+37 corporation expends for adjunct teachers, supplemental pay for
2330+38 teachers, stipends, and for participating in a special education
2331+39 cooperative or an interlocal agreement or consortium that is directly
2332+40 attributable to the compensation of teachers employed by the
2333+41 cooperative or interlocal agreement or consortium. Teacher benefits
2334+42 include all benefit categories collected by the department for Form 9
2335+EH 1120—LS 6559/DI 120 54
2336+1 purposes.
2337+2 (b) If a school corporation determines that the school corporation
2338+3 cannot comply with the requirement under subsection (a) for a
2339+4 particular school year, the school corporation shall apply for a waiver
2340+5 from the department.
2341+6 (c) The waiver application must include an explanation of the
2342+7 financial challenges, with detailed data, that preclude the school
2343+8 corporation from meeting the requirement under subsection (a) and
2344+9 describe the cost saving measures taken by the school corporation in
2345+10 attempting to meet the requirement in subsection (a). The waiver may
2346+11 also include an explanation of an innovative or efficient approach in
2347+12 delivering instruction that is responsible for the school corporation
2348+13 being unable to meet the requirement under subsection (a).
2349+14 (d) If, after review, the department determines that the school
2350+15 corporation has exhausted all reasonable efforts in attempting to meet
2351+16 the requirement in subsection (a), the department may grant the school
2352+17 corporation a one (1) year exception from the requirement.
2353+18 (e) A school corporation that receives a waiver under this section
2354+19 shall work with the department to develop a plan to identify additional
2355+20 cost saving measures and any other steps that may be taken to allow the
2356+21 school corporation to meet the requirement under subsection (a).
2357+22 (f) A school corporation may not receive more than three (3)
2358+23 waivers under this section.
2359+24 (g) For purposes of determining whether a school corporation
2360+25 has complied with the requirement in subsection (a), distributions
2361+26 from the curricular materials fund established by IC 20-40-22-5
2362+27 that are deposited in a school corporation's education fund in a
2363+28 state fiscal year are not considered to be state tuition support
2364+29 distributed to the school corporation during the state fiscal year.
2365+30 (g) (h) Before November 1, 2022, and before November 1 of each
2366+31 year thereafter, the department shall submit a report to the legislative
2367+32 council in an electronic format under IC 5-14-6 and the state budget
2368+33 committee that contains information as to:
2369+34 (1) the percent and amount that each school corporation expended
2370+35 and the statewide total expended for teacher compensation;
2371+36 (2) the percent and amount that each school corporation expended
2372+37 and statewide total expended for teacher benefits, including
2373+38 health, dental, life insurance, and pension benefits;
2374+39 (3) whether the school corporation met the requirement set forth
2375+40 in subsection (a); and
2376+41 (4) whether the school corporation received a waiver under
2377+42 subsection (d).
2378+EH 1120—LS 6559/DI 120 55
2379+1 SECTION 26. IC 20-40-2-3, AS AMENDED BY P.L.244-2017,
2380+2 SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2381+3 JULY 1, 2024]: Sec. 3. Distributions of:
2382+4 (1) tuition support; and
2383+5 (2) money for curricular materials;
2384+6 shall be received in the education fund.
2385+7 SECTION 27. IC 20-40-2-4, AS AMENDED BY P.L.201-2023,
2386+8 SECTION 182, IS AMENDED TO READ AS FOLLOWS
2387+9 [EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
2388+10 IC 36-1-8-5.1 (school corporation rainy day fund), the education fund
2389+11 of the school corporation or, if applicable, a charter school, shall be
2390+12 used only to pay for expenses:
2391+13 (1) allocated to student instruction and learning under IC 20-42.5;
2392+14 and
2393+15 (2) related to the cost of providing curricular materials.
2394+16 The fund may not be used to pay directly any expenses that are not
2395+17 allocated to student instruction and learning under IC 20-42.5, are not
2396+18 expenses related to the cost of providing curricular materials, or
2397+19 expenses permitted to be paid from the school corporation's or charter
2398+20 school's operations fund.
2399+21 SECTION 28. IC 20-40-2-5.5 IS ADDED TO THE INDIANA
2400+22 CODE AS A NEW SECTION TO READ AS FOLLOWS
2401+23 [EFFECTIVE JULY 1, 2024]: Sec. 5.5. The department may take
2402+24 action, including the establishment of an account code, to track
2403+25 expenditures of money distributed for curricular materials.
2404+26 SECTION 29. IC 20-40-2-6, AS AMENDED BY P.L.201-2023,
2405+27 SECTION 183, IS AMENDED TO READ AS FOLLOWS
2406+28 [EFFECTIVE JULY 1, 2024]: Sec. 6. (a) Each school corporation and,
2407+29 if applicable, charter school, shall make every reasonable effort to
2408+30 transfer not more than fifteen percent (15%) of the total revenue
2409+31 deposited in the school corporation's or, if applicable, charter school's,
2410+32 education fund from the school corporation's or, if applicable, charter
2411+33 school's, education fund to the school corporation's or, if applicable,
2412+34 charter school's, operations fund during a calendar year.
2413+35 (b) Only after the transfer is authorized by the governing body in a
2414+36 public meeting with public notice, money in the education fund may be
2415+37 transferred to the operations fund to cover expenditures that are not
2416+38 allocated to student instruction and learning under IC 20-42.5 or
2417+39 related to the cost of providing curricular materials. The amount
2418+40 transferred from the education fund to the operations fund shall be
2419+41 reported by the school corporation or, if applicable, charter school, to
2420+42 the department. The transfers made during the:
2421+EH 1120—LS 6559/DI 120 56
2422+1 (1) first six (6) months of each state fiscal year shall be reported
2423+2 before January 31 of the following year; and
2424+3 (2) last six (6) months of each state fiscal year shall be reported
2425+4 before July 31 of that year.
2426+5 (c) The report must include information as required by the
2427+6 department and in the form required by the department.
2428+7 (d) The department must post the report submitted under subsection
2429+8 (b) on the department's website.
2430+9 (e) Beginning in 2020, the department shall track for each school
2431+10 corporation or, if applicable, charter school, transfers from the school
2432+11 corporation's or, if applicable, charter school's, education fund to its
2433+12 operations fund for the preceding six (6) month period. Beginning in
2434+13 2021, before March 1 of each year, the department shall compile an
2435+14 excessive education fund transfer list comprised of all school
2436+15 corporations or, if applicable, charter schools, that transferred more
2437+16 than fifteen percent (15%) of the total revenue deposited in the school
2438+17 corporation's or, if applicable, charter school's, education fund from the
2439+18 school corporation's or, if applicable, charter school's, education fund
2440+19 to the school corporation's or, if applicable, charter school's, operations
2441+20 fund during the immediately preceding calendar year. A school
2442+21 corporation or, if applicable, charter school, that is not included on the
2443+22 excessive education fund transfer list is considered to have met the
2444+23 education fund transfer target percentage for the immediately preceding
2445+24 calendar year.
2446+25 SECTION 30. IC 20-40-2-7, AS ADDED BY P.L.244-2017,
2447+26 SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2448+27 JULY 1, 2024]: Sec. 7. (a) On January 1, 2019, the balance, as of
2449+28 December 31, 2018, in the school corporation's general fund shall be
2450+29 transferred to the education fund.
2451+30 (b) Before March 1, 2019, the governing body of a school
2452+31 corporation may transfer to the school corporation's operations fund,
2453+32 from the amounts transferred from the school corporation's general
2454+33 fund under subsection (a), any amounts that are not allocated to student
2455+34 instruction and learning under IC 20-42.5 or related to the cost of
2456+35 providing curricular materials. A school corporation may make a
2457+36 transfer under this section only after complying with section 6 of this
2458+37 chapter, including the requirements for public notice and a public
2459+38 hearing.
2460+39 SECTION 31. IC 20-40-22-9 IS REPEALED [EFFECTIVE JULY
2461+40 1, 2024]. Sec. 9. Each public school shall establish a separate curricular
2462+41 materials account for the purpose of receiving distributions under this
2463+42 chapter, amounts received from the rental of curricular materials to
2464+EH 1120—LS 6559/DI 120 57
2465+1 nonpublic schools, and fees collected under IC 20-26-12-1(b) for lost
2466+2 or significantly damaged curricular materials. A public school that
2467+3 receives a distribution of money from the curricular materials fund
2468+4 under this chapter shall deposit the distributed amount in the public
2469+5 school's curricular materials account. Money in the account may be
2470+6 used only for the costs of curricular materials.
2471+7 SECTION 32. IC 20-40-22-10 IS ADDED TO THE INDIANA
2472+8 CODE AS A NEW SECTION TO READ AS FOLLOWS
2473+9 [EFFECTIVE JULY 1, 2024]: Sec. 10. (a) A school maintained by a
2474+10 school corporation that receives a distribution of money from the
2475+11 curricular materials fund under this chapter shall deposit the
2476+12 amount in the education fund of the school corporation that
2477+13 maintains the school. A charter school that receives a distribution
2478+14 of money from the curricular materials fund under this chapter
2479+15 shall deposit the amount in the charter school's education fund, or,
2480+16 if the charter school does not have an education fund, in the same
2481+17 fund into which state tuition support is deposited for the charter
2482+18 school.
2483+19 (b) Money received from the curricular materials fund under
2484+20 this chapter by a public school may be used only for the costs of
2485+21 curricular materials and shall not be subject to collective
2486+22 bargaining.
2487+23 (c) The department may take action, including the establishment
2488+24 of an account code for the funds into which distributions are
2489+25 deposited under this section, to track expenditures of money
2490+26 distributed for curricular materials.
2491+27 SECTION 33. IC 36-7-14-39, AS AMENDED BY P.L.236-2023,
2492+28 SECTION 179, IS AMENDED TO READ AS FOLLOWS
2493+29 [EFFECTIVE JANUARY 1, 2023 (RETROACTIVE)]: Sec. 39. (a) As
2494+30 used in this section:
2495+31 "Allocation area" means that part of a redevelopment project area
2496+32 to which an allocation provision of a declaratory resolution adopted
2497+33 under section 15 of this chapter refers for purposes of distribution and
2498+34 allocation of property taxes.
2499+35 "Base assessed value" means, subject to subsection (j), the
2500+36 following:
2501+37 (1) If an allocation provision is adopted after June 30, 1995, in a
2502+38 declaratory resolution or an amendment to a declaratory
2503+39 resolution establishing an economic development area:
2504+40 (A) the net assessed value of all the property as finally
2505+41 determined for the assessment date immediately preceding the
2506+42 effective date of the allocation provision of the declaratory
2507+EH 1120—LS 6559/DI 120 58
2508+1 resolution, as adjusted under subsection (h); plus
2509+2 (B) to the extent that it is not included in clause (A), the net
2510+3 assessed value of property that is assessed as residential
2511+4 property under the rules of the department of local government
2512+5 finance, within the allocation area, as finally determined for
2513+6 the current assessment date.
2514+7 (2) If an allocation provision is adopted after June 30, 1997, in a
2515+8 declaratory resolution or an amendment to a declaratory
2516+9 resolution establishing a redevelopment project area:
2517+10 (A) the net assessed value of all the property as finally
2518+11 determined for the assessment date immediately preceding the
2519+12 effective date of the allocation provision of the declaratory
2520+13 resolution, as adjusted under subsection (h); plus
2521+14 (B) to the extent that it is not included in clause (A), the net
2522+15 assessed value of property that is assessed as residential
2523+16 property under the rules of the department of local government
2524+17 finance, as finally determined for the current assessment date.
2525+18 (3) If:
2526+19 (A) an allocation provision adopted before June 30, 1995, in
2527+20 a declaratory resolution or an amendment to a declaratory
2528+21 resolution establishing a redevelopment project area expires
2529+22 after June 30, 1997; and
2530+23 (B) after June 30, 1997, a new allocation provision is included
2531+24 in an amendment to the declaratory resolution;
2532+25 the net assessed value of all the property as finally determined for
2533+26 the assessment date immediately preceding the effective date of
2534+27 the allocation provision adopted after June 30, 1997, as adjusted
2535+28 under subsection (h).
2536+29 (4) Except as provided in subdivision (5), for all other allocation
2537+30 areas, the net assessed value of all the property as finally
2538+31 determined for the assessment date immediately preceding the
2539+32 effective date of the allocation provision of the declaratory
2540+33 resolution, as adjusted under subsection (h).
2541+34 (5) If an allocation area established in an economic development
2542+35 area before July 1, 1995, is expanded after June 30, 1995, the
2543+36 definition in subdivision (1) applies to the expanded part of the
2544+37 area added after June 30, 1995.
2545+38 (6) If an allocation area established in a redevelopment project
2546+39 area before July 1, 1997, is expanded after June 30, 1997, the
2547+40 definition in subdivision (2) applies to the expanded part of the
2548+41 area added after June 30, 1997.
2549+42 Except as provided in section 39.3 of this chapter, "property taxes"
2550+EH 1120—LS 6559/DI 120 59
2551+1 means taxes imposed under IC 6-1.1 on real property. However, upon
2552+2 approval by a resolution of the redevelopment commission adopted
2553+3 before June 1, 1987, "property taxes" also includes taxes imposed
2554+4 under IC 6-1.1 on depreciable personal property. If a redevelopment
2555+5 commission adopted before June 1, 1987, a resolution to include within
2556+6 the definition of property taxes, taxes imposed under IC 6-1.1 on
2557+7 depreciable personal property that has a useful life in excess of eight
2558+8 (8) years, the commission may by resolution determine the percentage
2559+9 of taxes imposed under IC 6-1.1 on all depreciable personal property
2560+10 that will be included within the definition of property taxes. However,
2561+11 the percentage included must not exceed twenty-five percent (25%) of
2562+12 the taxes imposed under IC 6-1.1 on all depreciable personal property.
2563+13 (b) A declaratory resolution adopted under section 15 of this chapter
2564+14 on or before the allocation deadline determined under subsection (i)
2565+15 may include a provision with respect to the allocation and distribution
2566+16 of property taxes for the purposes and in the manner provided in this
2567+17 section. A declaratory resolution previously adopted may include an
2568+18 allocation provision by the amendment of that declaratory resolution on
2569+19 or before the allocation deadline determined under subsection (i) in
2570+20 accordance with the procedures required for its original adoption. A
2571+21 declaratory resolution or amendment that establishes an allocation
2572+22 provision must include a specific finding of fact, supported by
2573+23 evidence, that the adoption of the allocation provision will result in
2574+24 new property taxes in the area that would not have been generated but
2575+25 for the adoption of the allocation provision. For an allocation area
2576+26 established before July 1, 1995, the expiration date of any allocation
2577+27 provisions for the allocation area is June 30, 2025, or the last date of
2578+28 any obligations that are outstanding on July 1, 2015, whichever is later.
2579+29 A declaratory resolution or an amendment that establishes an allocation
2580+30 provision after June 30, 1995, must specify an expiration date for the
2581+31 allocation provision. For an allocation area established before July 1,
2582+32 2008, the expiration date may not be more than thirty (30) years after
2583+33 the date on which the allocation provision is established. For an
2584+34 allocation area established after June 30, 2008, the expiration date may
2585+35 not be more than twenty-five (25) years after the date on which the first
2586+36 obligation was incurred to pay principal and interest on bonds or lease
2587+37 rentals on leases payable from tax increment revenues. However, with
2588+38 respect to bonds or other obligations that were issued before July 1,
2589+39 2008, if any of the bonds or other obligations that were scheduled when
2590+40 issued to mature before the specified expiration date and that are
2591+41 payable only from allocated tax proceeds with respect to the allocation
2592+42 area remain outstanding as of the expiration date, the allocation
2593+EH 1120—LS 6559/DI 120 60
2594+1 provision does not expire until all of the bonds or other obligations are
2595+2 no longer outstanding. Notwithstanding any other law, in the case of an
2596+3 allocation area that is established after June 30, 2019, and that is
2597+4 located in a redevelopment project area described in section
2598+5 25.1(c)(3)(C) of this chapter, an economic development area described
2599+6 in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
2600+7 area described in section 25.1(c)(3)(C) of this chapter, the expiration
2601+8 date of the allocation provision may not be more than thirty-five (35)
2602+9 years after the date on which the allocation provision is established.
2603+10 The allocation provision may apply to all or part of the redevelopment
2604+11 project area. The allocation provision must require that any property
2605+12 taxes subsequently levied by or for the benefit of any public body
2606+13 entitled to a distribution of property taxes on taxable property in the
2607+14 allocation area be allocated and distributed as follows:
2608+15 (1) Except as otherwise provided in this section, the proceeds of
2609+16 the taxes attributable to the lesser of:
2610+17 (A) the assessed value of the property for the assessment date
2611+18 with respect to which the allocation and distribution is made;
2612+19 or
2613+20 (B) the base assessed value;
2614+21 shall be allocated to and, when collected, paid into the funds of
2615+22 the respective taxing units.
2616+23 (2) This subdivision applies to a fire protection territory
2617+24 established after December 31, 2022. If a unit becomes a
2618+25 participating unit of a fire protection territory that is established
2619+26 after a declaratory resolution is adopted under section 15 of this
2620+27 chapter, the excess of the proceeds of the property taxes
2621+28 attributable to an increase in the property tax rate for the
2622+29 participating unit of a fire protection territory:
2623+30 (A) except as otherwise provided by this subdivision, shall be
2624+31 determined as follows:
2625+32 STEP ONE: Divide the unit's tax rate for fire protection for
2626+33 the year before the establishment of the fire protection
2627+34 territory by the participating unit's tax rate as part of the fire
2628+35 protection territory.
2629+36 STEP TWO: Subtract the STEP ONE amount from one (1).
2630+37 STEP THREE: Multiply the STEP TWO amount by the
2631+38 allocated property tax attributable to the participating unit of
2632+39 the fire protection territory; and
2633+40 (B) to the extent not otherwise included in subdivisions (1)
2634+41 and (3), the amount determined under STEP THREE of clause
2635+42 (A) shall be allocated to and distributed in the form of an
2636+EH 1120—LS 6559/DI 120 61
2637+1 allocated property tax revenue pass back to the participating
2638+2 unit of the fire protection territory for the assessment date with
2639+3 respect to which the allocation is made.
2640+4 However, if the redevelopment commission determines that it is
2641+5 unable to meet its debt service obligations with regards to the
2642+6 allocation area without all or part of the allocated property tax
2643+7 revenue pass back to the participating unit of a fire protection area
2644+8 under this subdivision, then the allocated property tax revenue
2645+9 pass back under this subdivision shall be reduced by the amount
2646+10 necessary for the redevelopment commission to meet its debt
2647+11 service obligations of the allocation area. The calculation under
2648+12 this subdivision must be made by the redevelopment commission
2649+13 in collaboration with the county auditor and the applicable fire
2650+14 protection territory. Any calculation determined according to
2651+15 clause (A) must be submitted to the department of local
2652+16 government finance in the manner prescribed by the department
2653+17 of local government finance. The department of local government
2654+18 finance shall verify the accuracy of each calculation.
2655+19 (3) The excess of the proceeds of the property taxes imposed for
2656+20 the assessment date with respect to which the allocation and
2657+21 distribution is made that are attributable to taxes imposed after
2658+22 being approved by the voters in a referendum or local public
2659+23 question conducted after April 30, 2010, not otherwise included
2660+24 in subdivisions (1) and (2) shall be allocated to and, when
2661+25 collected, paid into the funds of the taxing unit for which the
2662+26 referendum or local public question was conducted.
2663+27 (4) Except as otherwise provided in this section, property tax
2664+28 proceeds in excess of those described in subdivisions (1), (2), and
2665+29 (3) shall be allocated to the redevelopment district and, when
2666+30 collected, paid into an allocation fund for that allocation area that
2667+31 may be used by the redevelopment district only to do one (1) or
2668+32 more of the following:
2669+33 (A) Pay the principal of and interest on any obligations
2670+34 payable solely from allocated tax proceeds which are incurred
2671+35 by the redevelopment district for the purpose of financing or
2672+36 refinancing the redevelopment of that allocation area.
2673+37 (B) Establish, augment, or restore the debt service reserve for
2674+38 bonds payable solely or in part from allocated tax proceeds in
2675+39 that allocation area.
2676+40 (C) Pay the principal of and interest on bonds payable from
2677+41 allocated tax proceeds in that allocation area and from the
2678+42 special tax levied under section 27 of this chapter.
2679+EH 1120—LS 6559/DI 120 62
2680+1 (D) Pay the principal of and interest on bonds issued by the
2681+2 unit to pay for local public improvements that are physically
2682+3 located in or physically connected to that allocation area.
2683+4 (E) Pay premiums on the redemption before maturity of bonds
2684+5 payable solely or in part from allocated tax proceeds in that
2685+6 allocation area.
2686+7 (F) Make payments on leases payable from allocated tax
2687+8 proceeds in that allocation area under section 25.2 of this
2688+9 chapter.
2689+10 (G) Reimburse the unit for expenditures made by it for local
2690+11 public improvements (which include buildings, parking
2691+12 facilities, and other items described in section 25.1(a) of this
2692+13 chapter) that are physically located in or physically connected
2693+14 to that allocation area.
2694+15 (H) Reimburse the unit for rentals paid by it for a building or
2695+16 parking facility that is physically located in or physically
2696+17 connected to that allocation area under any lease entered into
2697+18 under IC 36-1-10.
2698+19 (I) For property taxes first due and payable before January 1,
2699+20 2009, pay all or a part of a property tax replacement credit to
2700+21 taxpayers in an allocation area as determined by the
2701+22 redevelopment commission. This credit equals the amount
2702+23 determined under the following STEPS for each taxpayer in a
2703+24 taxing district (as defined in IC 6-1.1-1-20) that contains all or
2704+25 part of the allocation area:
2705+26 STEP ONE: Determine that part of the sum of the amounts
2706+27 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
2707+28 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
2708+29 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
2709+30 the taxing district.
2710+31 STEP TWO: Divide:
2711+32 (i) that part of each county's eligible property tax
2712+33 replacement amount (as defined in IC 6-1.1-21-2 (before its
2713+34 repeal)) for that year as determined under IC 6-1.1-21-4
2714+35 (before its repeal) that is attributable to the taxing district;
2715+36 by
2716+37 (ii) the STEP ONE sum.
2717+38 STEP THREE: Multiply:
2718+39 (i) the STEP TWO quotient; times
2719+40 (ii) the total amount of the taxpayer's taxes (as defined in
2720+41 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
2721+42 that have been allocated during that year to an allocation
2722+EH 1120—LS 6559/DI 120 63
2723+1 fund under this section.
2724+2 If not all the taxpayers in an allocation area receive the credit
2725+3 in full, each taxpayer in the allocation area is entitled to
2726+4 receive the same proportion of the credit. A taxpayer may not
2727+5 receive a credit under this section and a credit under section
2728+6 39.5 of this chapter (before its repeal) in the same year.
2729+7 (J) Pay expenses incurred by the redevelopment commission
2730+8 for local public improvements that are in the allocation area or
2731+9 serving the allocation area. Public improvements include
2732+10 buildings, parking facilities, and other items described in
2733+11 section 25.1(a) of this chapter.
2734+12 (K) Reimburse public and private entities for expenses
2735+13 incurred in training employees of industrial facilities that are
2736+14 located:
2737+15 (i) in the allocation area; and
2738+16 (ii) on a parcel of real property that has been classified as
2739+17 industrial property under the rules of the department of local
2740+18 government finance.
2741+19 However, the total amount of money spent for this purpose in
2742+20 any year may not exceed the total amount of money in the
2743+21 allocation fund that is attributable to property taxes paid by the
2744+22 industrial facilities described in this clause. The
2745+23 reimbursements under this clause must be made within three
2746+24 (3) years after the date on which the investments that are the
2747+25 basis for the increment financing are made.
2748+26 (L) Pay the costs of carrying out an eligible efficiency project
2749+27 (as defined in IC 36-9-41-1.5) within the unit that established
2750+28 the redevelopment commission. However, property tax
2751+29 proceeds may be used under this clause to pay the costs of
2752+30 carrying out an eligible efficiency project only if those
2753+31 property tax proceeds exceed the amount necessary to do the
2754+32 following:
2755+33 (i) Make, when due, any payments required under clauses
2756+34 (A) through (K), including any payments of principal and
2757+35 interest on bonds and other obligations payable under this
2758+36 subdivision, any payments of premiums under this
2759+37 subdivision on the redemption before maturity of bonds, and
2760+38 any payments on leases payable under this subdivision.
2761+39 (ii) Make any reimbursements required under this
2762+40 subdivision.
2763+41 (iii) Pay any expenses required under this subdivision.
2764+42 (iv) Establish, augment, or restore any debt service reserve
2765+EH 1120—LS 6559/DI 120 64
2766+1 under this subdivision.
2767+2 (M) Expend money and provide financial assistance as
2768+3 authorized in section 12.2(a)(27) of this chapter.
2769+4 (N) Expend revenues that are allocated for police and fire
2770+5 services on both capital expenditures and operating
2771+6 expenses as authorized in section 12.2(a)(28) of this
2772+7 chapter.
2773+8 The allocation fund may not be used for operating expenses of the
2774+9 commission.
2775+10 (5) Except as provided in subsection (g), before June 15 of each
2776+11 year, the commission shall do the following:
2777+12 (A) Determine the amount, if any, by which the assessed value
2778+13 of the taxable property in the allocation area for the most
2779+14 recent assessment date minus the base assessed value, when
2780+15 multiplied by the estimated tax rate of the allocation area, will
2781+16 exceed the amount of assessed value needed to produce the
2782+17 property taxes necessary to make, when due, principal and
2783+18 interest payments on bonds described in subdivision (4), plus
2784+19 the amount necessary for other purposes described in
2785+20 subdivision (4).
2786+21 (B) Provide a written notice to the county auditor, the fiscal
2787+22 body of the county or municipality that established the
2788+23 department of redevelopment, and the officers who are
2789+24 authorized to fix budgets, tax rates, and tax levies under
2790+25 IC 6-1.1-17-5 for each of the other taxing units that is wholly
2791+26 or partly located within the allocation area. The county auditor,
2792+27 upon receiving the notice, shall forward this notice (in an
2793+28 electronic format) to the department of local government
2794+29 finance not later than June 15 of each year. The notice must:
2795+30 (i) state the amount, if any, of excess assessed value that the
2796+31 commission has determined may be allocated to the
2797+32 respective taxing units in the manner prescribed in
2798+33 subdivision (1); or
2799+34 (ii) state that the commission has determined that there is no
2800+35 excess assessed value that may be allocated to the respective
2801+36 taxing units in the manner prescribed in subdivision (1).
2802+37 The county auditor shall allocate to the respective taxing units
2803+38 the amount, if any, of excess assessed value determined by the
2804+39 commission. The commission may not authorize an allocation
2805+40 of assessed value to the respective taxing units under this
2806+41 subdivision if to do so would endanger the interests of the
2807+42 holders of bonds described in subdivision (4) or lessors under
2808+EH 1120—LS 6559/DI 120 65
2809+1 section 25.3 of this chapter.
2810+2 (C) If:
2811+3 (i) the amount of excess assessed value determined by the
2812+4 commission is expected to generate more than two hundred
2813+5 percent (200%) of the amount of allocated tax proceeds
2814+6 necessary to make, when due, principal and interest
2815+7 payments on bonds described in subdivision (4); plus
2816+8 (ii) the amount necessary for other purposes described in
2817+9 subdivision (4);
2818+10 the commission shall submit to the legislative body of the unit
2819+11 its determination of the excess assessed value that the
2820+12 commission proposes to allocate to the respective taxing units
2821+13 in the manner prescribed in subdivision (1). The legislative
2822+14 body of the unit may approve the commission's determination
2823+15 or modify the amount of the excess assessed value that will be
2824+16 allocated to the respective taxing units in the manner
2825+17 prescribed in subdivision (1).
2826+18 (6) Notwithstanding subdivision (5), in the case of an allocation
2827+19 area that is established after June 30, 2019, and that is located in
2828+20 a redevelopment project area described in section 25.1(c)(3)(C)
2829+21 of this chapter, an economic development area described in
2830+22 section 25.1(c)(3)(C) of this chapter, or an urban renewal project
2831+23 area described in section 25.1(c)(3)(C) of this chapter, for each
2832+24 year the allocation provision is in effect, if the amount of excess
2833+25 assessed value determined by the commission under subdivision
2834+26 (5)(A) is expected to generate more than two hundred percent
2835+27 (200%) of:
2836+28 (A) the amount of allocated tax proceeds necessary to make,
2837+29 when due, principal and interest payments on bonds described
2838+30 in subdivision (4) for the project; plus
2839+31 (B) the amount necessary for other purposes described in
2840+32 subdivision (4) for the project;
2841+33 the amount of the excess assessed value that generates more than
2842+34 two hundred percent (200%) of the amounts described in clauses
2843+35 (A) and (B) shall be allocated to the respective taxing units in the
2844+36 manner prescribed by subdivision (1).
2845+37 (c) For the purpose of allocating taxes levied by or for any taxing
2846+38 unit or units, the assessed value of taxable property in a territory in the
2847+39 allocation area that is annexed by any taxing unit after the effective
2848+40 date of the allocation provision of the declaratory resolution is the
2849+41 lesser of:
2850+42 (1) the assessed value of the property for the assessment date with
2851+EH 1120—LS 6559/DI 120 66
2852+1 respect to which the allocation and distribution is made; or
2853+2 (2) the base assessed value.
2854+3 (d) Property tax proceeds allocable to the redevelopment district
2855+4 under subsection (b)(4) may, subject to subsection (b)(5), be
2856+5 irrevocably pledged by the redevelopment district for payment as set
2857+6 forth in subsection (b)(4).
2858+7 (e) Notwithstanding any other law, each assessor shall, upon
2859+8 petition of the redevelopment commission, reassess the taxable
2860+9 property situated upon or in, or added to, the allocation area, effective
2861+10 on the next assessment date after the petition.
2862+11 (f) Notwithstanding any other law, the assessed value of all taxable
2863+12 property in the allocation area, for purposes of tax limitation, property
2864+13 tax replacement, and formulation of the budget, tax rate, and tax levy
2865+14 for each political subdivision in which the property is located is the
2866+15 lesser of:
2867+16 (1) the assessed value of the property as valued without regard to
2868+17 this section; or
2869+18 (2) the base assessed value.
2870+19 (g) If any part of the allocation area is located in an enterprise zone
2871+20 created under IC 5-28-15, the unit that designated the allocation area
2872+21 shall create funds as specified in this subsection. A unit that has
2873+22 obligations, bonds, or leases payable from allocated tax proceeds under
2874+23 subsection (b)(4) shall establish an allocation fund for the purposes
2875+24 specified in subsection (b)(4) and a special zone fund. Such a unit
2876+25 shall, until the end of the enterprise zone phase out period, deposit each
2877+26 year in the special zone fund any amount in the allocation fund derived
2878+27 from property tax proceeds in excess of those described in subsection
2879+28 (b)(1), (b)(2), and (b)(3) from property located in the enterprise zone
2880+29 that exceeds the amount sufficient for the purposes specified in
2881+30 subsection (b)(4) for the year. The amount sufficient for purposes
2882+31 specified in subsection (b)(4) for the year shall be determined based on
2883+32 the pro rata portion of such current property tax proceeds from the part
2884+33 of the enterprise zone that is within the allocation area as compared to
2885+34 all such current property tax proceeds derived from the allocation area.
2886+35 A unit that has no obligations, bonds, or leases payable from allocated
2887+36 tax proceeds under subsection (b)(4) shall establish a special zone fund
2888+37 and deposit all the property tax proceeds in excess of those described
2889+38 in subsection (b)(1), (b)(2), and (b)(3) in the fund derived from
2890+39 property tax proceeds in excess of those described in subsection (b)(1),
2891+40 (b)(2), and (b)(3) from property located in the enterprise zone. The unit
2892+41 that creates the special zone fund shall use the fund (based on the
2893+42 recommendations of the urban enterprise association) for programs in
2894+EH 1120—LS 6559/DI 120 67
2895+1 job training, job enrichment, and basic skill development that are
2896+2 designed to benefit residents and employers in the enterprise zone or
2897+3 other purposes specified in subsection (b)(4), except that where
2898+4 reference is made in subsection (b)(4) to allocation area it shall refer
2899+5 for purposes of payments from the special zone fund only to that part
2900+6 of the allocation area that is also located in the enterprise zone. Those
2901+7 programs shall reserve at least one-half (1/2) of their enrollment in any
2902+8 session for residents of the enterprise zone.
2903+9 (h) The state board of accounts and department of local government
2904+10 finance shall make the rules and prescribe the forms and procedures
2905+11 that they consider expedient for the implementation of this chapter.
2906+12 After each reassessment in an area under a reassessment plan prepared
2907+13 under IC 6-1.1-4-4.2, the department of local government finance shall
2908+14 adjust the base assessed value one (1) time to neutralize any effect of
2909+15 the reassessment of the real property in the area on the property tax
2910+16 proceeds allocated to the redevelopment district under this section.
2911+17 After each annual adjustment under IC 6-1.1-4-4.5, the department of
2912+18 local government finance shall adjust the base assessed value one (1)
2913+19 time to neutralize any effect of the annual adjustment on the property
2914+20 tax proceeds allocated to the redevelopment district under this section.
2915+21 However, the adjustments under this subsection:
2916+22 (1) may not include the effect of phasing in assessed value due to
2917+23 property tax abatements under IC 6-1.1-12.1;
2918+24 (2) may not produce less property tax proceeds allocable to the
2919+25 redevelopment district under subsection (b)(4) than would
2920+26 otherwise have been received if the reassessment under the
2921+27 reassessment plan or the annual adjustment had not occurred; and
2922+28 (3) may decrease base assessed value only to the extent that
2923+29 assessed values in the allocation area have been decreased due to
2924+30 annual adjustments or the reassessment under the reassessment
2925+31 plan.
2926+32 Assessed value increases attributable to the application of an abatement
2927+33 schedule under IC 6-1.1-12.1 may not be included in the base assessed
2928+34 value of an allocation area. The department of local government
2929+35 finance may prescribe procedures for county and township officials to
2930+36 follow to assist the department in making the adjustments.
2931+37 (i) The allocation deadline referred to in subsection (b) is
2932+38 determined in the following manner:
2933+39 (1) The initial allocation deadline is December 31, 2011.
2934+40 (2) Subject to subdivision (3), the initial allocation deadline and
2935+41 subsequent allocation deadlines are automatically extended in
2936+42 increments of five (5) years, so that allocation deadlines
2937+EH 1120—LS 6559/DI 120 68
2938+1 subsequent to the initial allocation deadline fall on December 31,
2939+2 2016, and December 31 of each fifth year thereafter.
2940+3 (3) At least one (1) year before the date of an allocation deadline
2941+4 determined under subdivision (2), the general assembly may enact
2942+5 a law that:
2943+6 (A) terminates the automatic extension of allocation deadlines
2944+7 under subdivision (2); and
2945+8 (B) specifically designates a particular date as the final
2946+9 allocation deadline.
2947+10 (j) If a redevelopment commission adopts a declaratory resolution
2948+11 or an amendment to a declaratory resolution that contains an allocation
2949+12 provision and the redevelopment commission makes either of the
2950+13 filings required under section 17(e) of this chapter after the first
2951+14 anniversary of the effective date of the allocation provision, the auditor
2952+15 of the county in which the unit is located shall compute the base
2953+16 assessed value for the allocation area using the assessment date
2954+17 immediately preceding the later of:
2955+18 (1) the date on which the documents are filed with the county
2956+19 auditor; or
2957+20 (2) the date on which the documents are filed with the department
2958+21 of local government finance.
2959+22 (k) For an allocation area established after June 30, 2024,
2960+23 "residential property" refers to the assessed value of property that is
2961+24 allocated to the one percent (1%) homestead land and improvement
2962+25 categories in the county tax and billing software system, along with the
2963+26 residential assessed value as defined for purposes of calculating the
2964+27 rate for the local income tax property tax relief credit designated for
2965+28 residential property under IC 6-3.6-5-6(d)(3).
2966+29 SECTION 34. IC 36-8-13-4, AS AMENDED BY P.L.236-2023,
2967+30 SECTION 203, IS AMENDED TO READ AS FOLLOWS
2968+31 [EFFECTIVE JULY 1, 2024]: Sec. 4. (a) Each township shall annually
2969+32 establish either:
2970+33 (1) a township firefighting and emergency services fund which is
2971+34 to be used by the township for the payment of costs attributable
2972+35 to providing fire protection or emergency services under the
2973+36 methods prescribed in section 3 of this chapter and for no other
2974+37 purposes; or
2975+38 (2) two (2) separate funds consisting of:
2976+39 (A) a township firefighting fund that is to be used by the
2977+40 township for the payment of costs attributable to providing fire
2978+41 protection under the methods prescribed in section 3 of this
2979+42 chapter and for no other purposes; and
2980+EH 1120—LS 6559/DI 120 69
2981+1 (B) a township emergency services fund that is to be used by
2982+2 the township for the payment of costs attributable to providing
2983+3 emergency services under the methods prescribed in section 3
2984+4 of this chapter and for no other purposes.
2985+5 The money in the funds described in either subdivision (1) or (2) may
2986+6 be paid out by the township executive with the consent of the township
2987+7 legislative body.
2988+8 (b) If a township transitions from a single township firefighting
2989+9 and emergency services fund under subsection (a)(1) to two (2)
2990+10 separate funds as allowed under subsection (a)(2), the township
2991+11 legislative body shall approve a transfer of the remaining cash
2992+12 balance in the township firefighting and emergency services fund
2993+13 to the two (2) new separate funds. As part of the transfer under
2994+14 this subsection, the legislative body shall determine the amounts of
2995+15 the remaining cash balance that will be attributable to the
2996+16 township firefighting fund and the township emergency services
2997+17 fund.
2998+18 (b) (c) Each township may levy, for each year, a tax for either:
2999+19 (1) the township firefighting and emergency services fund
3000+20 described in subsection (a)(1); or
3001+21 (2) both:
3002+22 (A) the township firefighting fund; and
3003+23 (B) the township emergency services fund;
3004+24 described in subsection (a)(2).
3005+25 Other than a township providing fire protection or emergency services
3006+26 or both to municipalities in the township under section 3(b) or 3(c) of
3007+27 this chapter, the tax levy is on all taxable real and personal property in
3008+28 the township outside the corporate boundaries of municipalities.
3009+29 Subject to the levy limitations contained in IC 6-1.1-18.5, the township
3010+30 firefighting and emergency services levy is to be in an amount
3011+31 sufficient to pay costs attributable to fire protection and emergency
3012+32 services that are not paid from other revenues available to the fund. If
3013+33 a township establishes a township firefighting fund and a township
3014+34 emergency services fund described in subdivision (2), the combined
3015+35 levies are to be an amount sufficient to pay costs attributable to fire
3016+36 protection and emergency services. However, fire protection services
3017+37 may be paid only from the township firefighting fund and emergency
3018+38 services may be paid only from the township emergency services fund,
3019+39 and each fund may pay costs attributable to the respective fund for
3020+40 services that are not paid from other revenues available to either
3021+41 applicable fund. The tax rate and levy for a levy described in this
3022+42 subsection shall be established in accordance with the procedures set
3023+EH 1120—LS 6559/DI 120 70
3024+1 forth in IC 6-1.1-17.
3025+2 (c) (d) In addition to the tax levy and service charges received under
3026+3 IC 36-8-12-13 and IC 36-8-12-16, the executive may accept donations
3027+4 to the township for the purpose of firefighting and other emergency
3028+5 services and shall place them in the township firefighting and
3029+6 emergency services fund established under subsection (a)(1), or if
3030+7 applicable, the township firefighting fund established under subsection
3031+8 (a)(2)(A) if the purpose of the donation is for firefighting, or in the
3032+9 township emergency services fund established under subsection
3033+10 (a)(2)(B) if the purpose of the donation is for emergency services,
3034+11 keeping an accurate record of the sums received. A person may also
3035+12 donate partial payment of any purchase of firefighting or other
3036+13 emergency services equipment made by the township.
3037+14 (d) (e) If a fire department serving a township dispatches fire
3038+15 apparatus or personnel to a building or premises in the township in
3039+16 response to:
3040+17 (1) an alarm caused by improper installation or improper
3041+18 maintenance; or
3042+19 (2) a drill or test, if the fire department is not previously notified
3043+20 that the alarm is a drill or test;
3044+21 the township may impose a fee or service charge upon the owner of the
3045+22 property. However, if the owner of property that constitutes the owner's
3046+23 residence establishes that the alarm is under a maintenance contract
3047+24 with an alarm company and that the alarm company has been notified
3048+25 of the improper installation or maintenance of the alarm, the alarm
3049+26 company is liable for the payment of the fee or service charge.
3050+27 (e) (f) The amount of a fee or service charge imposed under
3051+28 subsection (d) (e) shall be determined by the township legislative body.
3052+29 All money received by the township from the fee or service charge
3053+30 must be deposited in the township's firefighting and emergency
3054+31 services fund or the township's firefighting fund.
3055+32 SECTION 35. IC 36-8-13-4.7, AS AMENDED BY P.L.236-2023,
3056+33 SECTION 206, IS AMENDED TO READ AS FOLLOWS
3057+34 [EFFECTIVE JULY 1, 2024]: Sec. 4.7. (a) For a township that elects
3058+35 to have the township provide fire protection and emergency services
3059+36 under section 3(c) of this chapter, the department of local government
3060+37 finance shall adjust the township's maximum permissible levy
3061+38 described in section 4(b)(1) or 4(b)(2) 4(c)(1) or 4(c)(2) of this
3062+39 chapter, as applicable, in the year following the year in which the
3063+40 change is elected, as determined under IC 6-1.1-18.5-3, to reflect the
3064+41 change from providing fire protection or emergency services under a
3065+42 contract between the municipality and the township to allowing the
3066+EH 1120—LS 6559/DI 120 71
3067+1 township to impose a property tax levy on the taxable property located
3068+2 within the corporate boundaries of each municipality. For the ensuing
3069+3 calendar year, the township's maximum permissible property tax levy
3070+4 described in section 4(b)(1) 4(c)(1) of this chapter, or the combined
3071+5 levies described in section 4(b)(2) 4(c)(2) of this chapter, which is
3072+6 considered a single levy for purposes of this section, shall be increased
3073+7 by the product of:
3074+8 (1) one and five-hundredths (1.05); multiplied by
3075+9 (2) the amount the township contracted or billed to receive,
3076+10 regardless of whether the amount was collected:
3077+11 (A) in the year in which the change is elected; and
3078+12 (B) as fire protection or emergency service payments from the
3079+13 municipalities or residents of the municipalities covered by the
3080+14 election under section 3(c) of this chapter.
3081+15 The maximum permissible levy for a general fund or other fund of a
3082+16 municipality covered by the election under section 3(c) of this chapter
3083+17 shall be reduced for the ensuing calendar year to reflect the change to
3084+18 allowing the township to impose a property tax levy on the taxable
3085+19 property located within the corporate boundaries of the municipality.
3086+20 The total reduction in the maximum permissible levies for all electing
3087+21 municipalities must equal the amount that the maximum permissible
3088+22 levy for the township described in section 4(b)(1) 4(c)(1) of this
3089+23 chapter or the combined levies described in section 4(b)(2) 4(c)(2) of
3090+24 this chapter, as applicable, is increased under this subsection for
3091+25 contracts or billings, regardless of whether the amount was collected,
3092+26 less the amount actually paid from sources other than property tax
3093+27 revenue.
3094+28 (b) For purposes of determining a township's and each
3095+29 municipality's maximum permissible ad valorem property tax levy
3096+30 under IC 6-1.1-18.5-3 for years following the first year after the year in
3097+31 which the change is elected, a township's and each municipality's
3098+32 maximum permissible ad valorem property tax levy is the levy (or in
3099+33 the case of a township electing to establish levies described in section
3100+34 4(b)(2) 4(c)(2) of this chapter, the combined levies) after the
3101+35 adjustment made under subsection (a).
3102+36 (c) The township may use the amount of a maximum permissible
3103+37 property tax levy (or in the case of a township electing to establish
3104+38 levies described in section 4(b)(2) 4(c)(2) of this chapter, the combined
3105+39 levies) computed under this section in setting budgets and property tax
3106+40 levies for any year in which the election in section 3(c) of this chapter
3107+41 is in effect.
3108+42 (d) Section 4.6 of this chapter does not apply to a property tax levy
3109+EH 1120—LS 6559/DI 120 72
3110+1 or a maximum property tax levy subject to this section.
3111+2 SECTION 36. [EFFECTIVE UPON PASSAGE] (a) As used in this
3112+3 SECTION, "public school" has the meaning set forth in
3113+4 IC 20-40-22-4.
3114+5 (b) Any balance in a public school's curricular materials
3115+6 account established under IC 20-40-22-9, as repealed by this act,
3116+7 shall be transferred to:
3117+8 (1) in the case of a school maintained by a school corporation,
3118+9 the education fund of the school corporation that maintains
3119+10 the school; and
3120+11 (2) in the case of a charter school, the education fund of the
3121+12 charter school, or, if the charter school does not have an
3122+13 education fund, the same fund into which state tuition support
3123+14 is deposited for the charter school;
3124+15 on June 30, 2024.
3125+16 (c) This SECTION expires July 1, 2024.
3126+17 SECTION 37. P.L.163-2023, SECTION 1, IS AMENDED TO
3127+18 READ AS FOLLOWS [EFFECTIVE UPON PASSAGE] SECTION 1
3128+19 (a) As used in this SECTION, "task force" refers to the state and local
3129+20 tax review task force established by subsection (b).
3130+21 (b) The state and local tax review task force is established.
3131+22 (c) The task force consists of the following members:
3132+23 (1) The chairperson of the senate tax and fiscal policy committee.
3133+24 (2) The ranking minority member of the senate tax and fiscal
3134+25 policy committee.
3135+26 (3) The chairperson of the senate appropriations committee.
3136+27 (4) The ranking minority member of the senate appropriations
3137+28 committee.
3138+29 (5) The chairperson of the house ways and means committee.
3139+30 (6) One (1) member of the house ways and means committee who
3140+31 is a member of the majority party of the house, appointed by the
3141+32 speaker of the house of representatives.
3142+33 (7) The ranking minority member of the house ways and means
3143+34 committee.
3144+35 (8) One (1) member of the house ways and means committee who
3145+36 is a member of the minority party of the house, appointed by the
3146+37 minority leader of the house of representatives.
3147+38 (9) The director of the office of management and budget.
3148+39 (10) The director of the budget agency.
3149+40 (11) The public finance director of the Indiana finance authority.
3150+41 (12) One (1) member who is an economist employed at a state
3151+42 educational institution (as defined in IC 21-7-13-32), appointed
3152+EH 1120—LS 6559/DI 120 73
3153+1 jointly by the president pro tempore of the senate and the speaker
3154+2 of the house of representatives.
3155+3 (d) If a vacancy occurs, the appointing authority that appointed the
3156+4 member whose position is vacant shall appoint an individual to fill the
3157+5 vacancy.
3158+6 (e) Not later than July 1, 2023, the:
3159+7 (1) chairperson of the legislative council shall select a member of
3160+8 the task force to serve as the chairperson of the task force; and
3161+9 (2) vice chairperson of the legislative council shall select a
3162+10 member of the task force to serve as the vice chairperson of the
3163+11 task force.
3164+12 The members selected under subdivisions (1) and (2) shall serve as
3165+13 chairperson and vice chairperson until May 1, 2024. Beginning May 1,
3166+14 2024, the member initially appointed under subdivision (2) shall
3167+15 instead serve as the chairperson of the task force, and the member
3168+16 initially appointed under subdivision (1) shall instead serve as the vice
3169+17 chairperson of the task force.
3170+18 (f) The following apply to the mileage, per diem, and travel
3171+19 expenses for members of the task force:
3172+20 (1) Each member of the task force who is a state employee is
3173+21 entitled to reimbursement for traveling expenses as provided
3174+22 under IC 4-13-1-4 and other expenses actually incurred in
3175+23 connection with the member's duties as provided in the state
3176+24 policies and procedures established by the Indiana department of
3177+25 administration and approved by the budget agency.
3178+26 (2) Each member of the task force who is a member of the general
3179+27 assembly or who is not a state employee is entitled to receive the
3180+28 same per diem, mileage, and travel allowances paid to individuals
3181+29 who serve as legislative and lay members, respectively, of interim
3182+30 study committees established by the legislative council.
3183+31 (g) The task force shall review the following:
3184+32 (1) The state's near term and long term financial outlook and
3185+33 overall fiscal position.
3186+34 (2) The state's appropriation backed debt obligations.
3187+35 (3) The funded status of pension funds managed by the state,
3188+36 including methods to reduce the unfunded actuarial accrued
3189+37 liability of the pre-1996 account within the Indiana state teachers'
3190+38 retirement fund.
3191+39 (4) The individual income tax, including methods to reduce or
3192+40 eliminate the individual income tax.
3193+41 (5) The corporate income tax.
3194+42 (6) The state gross retail and use tax, including a review of the
3195+EH 1120—LS 6559/DI 120 74
3196+1 state gross retail tax base.
3197+2 (7) The property tax, including methods to reduce or eliminate the
3198+3 tax on homestead properties and reduce or eliminate the tax on
3199+4 business personal property.
3200+5 (8) Local option taxes, including the local income tax, food and
3201+6 beverage taxes, and innkeeper's taxes.
3202+7 (h) In addition, during the 2024 legislative interim the task force
3203+8 shall study the following topics:
3204+9 (1) Changing the qualification requirements for a civil taxing
3205+10 unit to be eligible for a levy increase in excess of limitations
3206+11 under IC 6-1.1-18.5-13(a)(2).
3207+12 (2) Requiring certain projects of a political subdivision to be
3208+13 subject to:
3209+14 (A) the petition and remonstrance process under
3210+15 IC 6-1.1-20 if the political subdivision's total debt service
3211+16 tax rate is more than forty cents ($0.40) per one hundred
3212+17 dollars ($100) of assessed value, but less than eighty cents
3213+18 ($0.80) per one hundred dollars ($100) of assessed value;
3214+19 or
3215+20 (B) the referendum process under IC 6-1.1-20 if the
3216+21 political subdivision's total debt service tax rate is at least
3217+22 eighty cents ($0.80) per one hundred dollars ($100) of
3218+23 assessed value.
3219+24 (3) Capping the total amount of operating referendum tax
3220+25 that may be levied by a school corporation.
3221+26 (h) (i) The legislative services agency shall provide staff support to
3222+27 the task force.
3223+28 (i) (j) The meetings of the task force must be held in public as
3224+29 provided under IC 5-14-1.5. However, the task force is permitted to
3225+30 meet in executive session as determined necessary by the chairperson
3226+31 of the task force.
3227+32 (j) (k) The task force shall meet at least four (4) times in calendar
3228+33 year 2023, and at least four (4) times in calendar year 2024 at the call
3229+34 of the chairperson.
3230+35 (k) (l) On or before December 1, 2024, the task force shall prepare
3231+36 and submit a report to the legislative council, in an electronic format
3232+37 under IC 5-14-6, that sets forth the topics reviewed by the task force
3233+38 and the task force's findings and recommendations.
3234+39 (l) (m) This SECTION expires June 30, 2025.
3235+40 SECTION 38. An emergency is declared for this act.
3236+EH 1120—LS 6559/DI 120 75
3237+COMMITTEE REPORT
3238+Mr. Speaker: Your Committee on Ways and Means, to which was
3239+referred House Bill 1120, has had the same under consideration and
3240+begs leave to report the same back to the House with the
3241+recommendation that said bill be amended as follows:
3242+Page 1, between the enacting clause and line 1, begin a new
3243+paragraph and insert:
3244+"SECTION 1. IC 6-1.1-4-44.5, AS ADDED BY P.L.249-2015,
3245+SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3246+JANUARY 1, 2025]: Sec. 44.5. (a) This section applies to a real
3247+property assessment:
3248+(1) for the 2015 assessment date and assessment dates thereafter;
3249+and
3250+(2) that includes land classified as residential excess land.
3251+(b) A county assessor may shall apply throughout the county an
3252+influence factor to recognize the reduced acreage value of residential
3253+excess land. The influence factor may be applied on a per acre basis or
3254+based on acreage categories. The influence factor may not be used as
3255+an alternative to determining the value of farmland as provided in
3256+section 13 of this chapter.
3257+(c) The influence factor required under subsection (b) must
3258+reduce the base land value of residential excess land by no less than
3259+fifty percent (50%).
3260+(d) Notwithstanding subsection (c), the assessed value per acre
3261+of the residential excess land may not be less than the base rate of
3262+agricultural land (as defined in IC 6-1.1-20.6-0.5) unless a different
3263+classification of land with a lower assessed value per acre applies.".
3264+Page 3, delete lines 32 through 42, begin a new paragraph and
3265+insert:
3266+"SECTION 3. IC 6-1.1-12-37, AS AMENDED BY P.L.236-2023,
3267+SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3268+JANUARY 1, 2025]: Sec. 37. (a) The following definitions apply
3269+throughout this section:
3270+(1) "Dwelling" means any of the following:
3271+(A) Residential real property improvements that an individual
3272+uses as the individual's residence, limited to a single house and
3273+a single garage, regardless of whether the single garage is
3274+attached to the single house or detached from the single house.
3275+(B) A mobile home that is not assessed as real property that an
3276+individual uses as the individual's residence.
3277+(C) A manufactured home that is not assessed as real property
3278+that an individual uses as the individual's residence.
3279+EH 1120—LS 6559/DI 120 76
3280+(2) "Homestead" means an individual's principal place of
3281+residence:
3282+(A) that is located in Indiana;
3283+(B) that:
3284+(i) the individual owns;
3285+(ii) the individual is buying under a contract recorded in the
3286+county recorder's office, or evidenced by a memorandum of
3287+contract recorded in the county recorder's office under
3288+IC 36-2-11-20, that provides that the individual is to pay the
3289+property taxes on the residence, and that obligates the owner
3290+to convey title to the individual upon completion of all of the
3291+individual's contract obligations;
3292+(iii) the individual is entitled to occupy as a
3293+tenant-stockholder (as defined in 26 U.S.C. 216) of a
3294+cooperative housing corporation (as defined in 26 U.S.C.
3295+216); or
3296+(iv) is a residence described in section 17.9 of this chapter
3297+that is owned by a trust if the individual is an individual
3298+described in section 17.9 of this chapter; and
3299+(C) that consists of a dwelling and includes up to one (1) acre
3300+of land immediately surrounding that dwelling, and any of the
3301+following improvements:
3302+(i) Any number of decks, patios, gazebos, or pools.
3303+(ii) One (1) additional building that is not part of the
3304+dwelling if the building is predominantly used for a
3305+residential purpose and is not used as an investment property
3306+or as a rental property.
3307+(iii) One (1) additional residential yard structure other than
3308+a deck, patio, gazebo, or pool.
3309+The term does not include property owned by a corporation,
3310+partnership, limited liability company, or other entity not
3311+described in this subdivision.
3312+(b) Each year a homestead is eligible for a standard deduction from
3313+the assessed value of the homestead for an assessment date. Except as
3314+provided in subsection (m), (n), the deduction provided by this section
3315+applies to property taxes first due and payable for an assessment date
3316+only if an individual has an interest in the homestead described in
3317+subsection (a)(2)(B) on:
3318+(1) the assessment date; or
3319+(2) any date in the same year after an assessment date that a
3320+statement is filed under subsection (e) or section 44 of this
3321+chapter, if the property consists of real property.
3322+EH 1120—LS 6559/DI 120 77
3323+If more than one (1) individual or entity qualifies property as a
3324+homestead under subsection (a)(2)(B) for an assessment date, only one
3325+(1) standard deduction from the assessed value of the homestead may
3326+be applied for the assessment date. Subject to subsection (c), the
3327+auditor of the county shall record and make the deduction for the
3328+individual or entity qualifying for the deduction.
3329+(c) Except as provided in section 40.5 of this chapter, the total
3330+amount of the deduction that a person may receive under this section
3331+for a particular year is the lesser of:
3332+(1) sixty percent (60%) of the assessed value of the real property,
3333+mobile home not assessed as real property, or manufactured home
3334+not assessed as real property; or
3335+(2) for assessment dates:
3336+(A) before January 1, 2023, forty-five thousand dollars
3337+($45,000); or
3338+(B) after December 31, 2022, forty-eight thousand dollars
3339+($48,000).
3340+(d) A person who has sold real property, a mobile home not assessed
3341+as real property, or a manufactured home not assessed as real property
3342+to another person under a contract that provides that the contract buyer
3343+is to pay the property taxes on the real property, mobile home, or
3344+manufactured home may not claim the deduction provided under this
3345+section with respect to that real property, mobile home, or
3346+manufactured home.
3347+(e) Except as provided in sections 17.8 and 44 of this chapter and
3348+subject to section 45 of this chapter, an individual who desires to claim
3349+the deduction provided by this section must file a certified statement on
3350+forms prescribed by the department of local government finance, with
3351+the auditor of the county in which the homestead is located. The
3352+statement must include:
3353+(1) the parcel number or key number of the property and the name
3354+of the city, town, or township in which the property is located;
3355+(2) the name of any other location in which the applicant or the
3356+applicant's spouse owns, is buying, or has a beneficial interest in
3357+residential real property;
3358+(3) the names of:
3359+(A) the applicant and the applicant's spouse (if any):
3360+(i) as the names appear in the records of the United States
3361+Social Security Administration for the purposes of the
3362+issuance of a Social Security card and Social Security
3363+number; or
3364+(ii) that they use as their legal names when they sign their
3365+EH 1120—LS 6559/DI 120 78
3366+names on legal documents;
3367+if the applicant is an individual; or
3368+(B) each individual who qualifies property as a homestead
3369+under subsection (a)(2)(B) and the individual's spouse (if any):
3370+(i) as the names appear in the records of the United States
3371+Social Security Administration for the purposes of the
3372+issuance of a Social Security card and Social Security
3373+number; or
3374+(ii) that they use as their legal names when they sign their
3375+names on legal documents;
3376+if the applicant is not an individual; and
3377+(4) either:
3378+(A) the last five (5) digits of the applicant's Social Security
3379+number and the last five (5) digits of the Social Security
3380+number of the applicant's spouse (if any); or
3381+(B) if the applicant or the applicant's spouse (if any) does not
3382+have a Social Security number, any of the following for that
3383+individual:
3384+(i) The last five (5) digits of the individual's driver's license
3385+number.
3386+(ii) The last five (5) digits of the individual's state
3387+identification card number.
3388+(iii) The last five (5) digits of a preparer tax identification
3389+number that is obtained by the individual through the
3390+Internal Revenue Service of the United States.
3391+(iv) If the individual does not have a driver's license, a state
3392+identification card, or an Internal Revenue Service preparer
3393+tax identification number, the last five (5) digits of a control
3394+number that is on a document issued to the individual by the
3395+United States government.
3396+If a form or statement provided to the county auditor under this section,
3397+IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
3398+part or all of the Social Security number of a party or other number
3399+described in subdivision (4)(B) of a party, the telephone number and
3400+the Social Security number or other number described in subdivision
3401+(4)(B) included are confidential. The statement may be filed in person
3402+or by mail. If the statement is mailed, the mailing must be postmarked
3403+on or before the last day for filing. The statement applies for that first
3404+year and any succeeding year for which the deduction is allowed. To
3405+obtain the deduction for a desired calendar year in which property taxes
3406+are first due and payable, the statement must be completed and dated
3407+in the immediately preceding calendar year and filed with the county
3408+EH 1120—LS 6559/DI 120 79
3409+auditor on or before January 5 of the calendar year in which the
3410+property taxes are first due and payable.
3411+(f) To obtain the deduction for a desired calendar year under
3412+this section in which property taxes are first due and payable, the
3413+individual desiring to claim the deduction must do the following as
3414+applicable:
3415+(1) Complete, date, and file the certified statement described
3416+in subsection (e) on or before January 15 of the calendar year
3417+in which the property taxes are first due and payable.
3418+(2) Satisfy any recording requirements on or before January
3419+15 of the calendar year in which the property taxes are first
3420+due and payable for a homestead described in subsection
3421+(a)(2).
3422+(f) (g) Except as provided in subsection (k), (l), if a person who is
3423+receiving, or seeks to receive, the deduction provided by this section in
3424+the person's name:
3425+(1) changes the use of the individual's property so that part or all
3426+of the property no longer qualifies for the deduction under this
3427+section; or
3428+(2) is not eligible for a deduction under this section because the
3429+person is already receiving:
3430+(A) a deduction under this section in the person's name as an
3431+individual or a spouse; or
3432+(B) a deduction under the law of another state that is
3433+equivalent to the deduction provided by this section;
3434+the person must file a certified statement with the auditor of the county,
3435+notifying the auditor of the person's ineligibility, not more than sixty
3436+(60) days after the date of the change in eligibility. A person who fails
3437+to file the statement required by this subsection may, under
3438+IC 6-1.1-36-17, be liable for any additional taxes that would have been
3439+due on the property if the person had filed the statement as required by
3440+this subsection plus a civil penalty equal to ten percent (10%) of the
3441+additional taxes due. The civil penalty imposed under this subsection
3442+is in addition to any interest and penalties for a delinquent payment that
3443+might otherwise be due. One percent (1%) of the total civil penalty
3444+collected under this subsection shall be transferred by the county to the
3445+department of local government finance for use by the department in
3446+establishing and maintaining the homestead property data base under
3447+subsection (i) (j) and, to the extent there is money remaining, for any
3448+other purposes of the department. This amount becomes part of the
3449+property tax liability for purposes of this article.
3450+(g) (h) The department of local government finance may adopt rules
3451+EH 1120—LS 6559/DI 120 80
3452+or guidelines concerning the application for a deduction under this
3453+section.
3454+(h) (i) This subsection does not apply to property in the first year for
3455+which a deduction is claimed under this section if the sole reason that
3456+a deduction is claimed on other property is that the individual or
3457+married couple maintained a principal residence at the other property
3458+on the assessment date in the same year in which an application for a
3459+deduction is filed under this section or, if the application is for a
3460+homestead that is assessed as personal property, on the assessment date
3461+in the immediately preceding year and the individual or married couple
3462+is moving the individual's or married couple's principal residence to the
3463+property that is the subject of the application. Except as provided in
3464+subsection (k), (l), the county auditor may not grant an individual or a
3465+married couple a deduction under this section if:
3466+(1) the individual or married couple, for the same year, claims the
3467+deduction on two (2) or more different applications for the
3468+deduction; and
3469+(2) the applications claim the deduction for different property.
3470+(i) (j) The department of local government finance shall provide
3471+secure access to county auditors to a homestead property data base that
3472+includes access to the homestead owner's name and the numbers
3473+required from the homestead owner under subsection (e)(4) for the sole
3474+purpose of verifying whether an owner is wrongly claiming a deduction
3475+under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
3476+IC 6-3.6-5 (after December 31, 2016). Each county auditor shall submit
3477+data on deductions applicable to the current tax year on or before
3478+March 15 of each year in a manner prescribed by the department of
3479+local government finance.
3480+(j) (k) A county auditor may require an individual to provide
3481+evidence proving that the individual's residence is the individual's
3482+principal place of residence as claimed in the certified statement filed
3483+under subsection (e). The county auditor may limit the evidence that an
3484+individual is required to submit to a state income tax return, a valid
3485+driver's license, or a valid voter registration card showing that the
3486+residence for which the deduction is claimed is the individual's
3487+principal place of residence. The county auditor may not deny an
3488+application filed under section 44 of this chapter because the applicant
3489+does not have a valid driver's license or state identification card with
3490+the address of the homestead property. The department of local
3491+government finance shall work with county auditors to develop
3492+procedures to determine whether a property owner that is claiming a
3493+standard deduction or homestead credit is not eligible for the standard
3494+EH 1120—LS 6559/DI 120 81
3495+deduction or homestead credit because the property owner's principal
3496+place of residence is outside Indiana.
3497+(k) (l) A county auditor shall grant an individual a deduction under
3498+this section regardless of whether the individual and the individual's
3499+spouse claim a deduction on two (2) different applications and each
3500+application claims a deduction for different property if the property
3501+owned by the individual's spouse is located outside Indiana and the
3502+individual files an affidavit with the county auditor containing the
3503+following information:
3504+(1) The names of the county and state in which the individual's
3505+spouse claims a deduction substantially similar to the deduction
3506+allowed by this section.
3507+(2) A statement made under penalty of perjury that the following
3508+are true:
3509+(A) That the individual and the individual's spouse maintain
3510+separate principal places of residence.
3511+(B) That neither the individual nor the individual's spouse has
3512+an ownership interest in the other's principal place of
3513+residence.
3514+(C) That neither the individual nor the individual's spouse has,
3515+for that same year, claimed a standard or substantially similar
3516+deduction for any property other than the property maintained
3517+as a principal place of residence by the respective individuals.
3518+A county auditor may require an individual or an individual's spouse to
3519+provide evidence of the accuracy of the information contained in an
3520+affidavit submitted under this subsection. The evidence required of the
3521+individual or the individual's spouse may include state income tax
3522+returns, excise tax payment information, property tax payment
3523+information, driver license information, and voter registration
3524+information.
3525+(l) (m) If:
3526+(1) a property owner files a statement under subsection (e) to
3527+claim the deduction provided by this section for a particular
3528+property; and
3529+(2) the county auditor receiving the filed statement determines
3530+that the property owner's property is not eligible for the deduction;
3531+the county auditor shall inform the property owner of the county
3532+auditor's determination in writing. If a property owner's property is not
3533+eligible for the deduction because the county auditor has determined
3534+that the property is not the property owner's principal place of
3535+residence, the property owner may appeal the county auditor's
3536+determination as provided in IC 6-1.1-15. The county auditor shall
3537+EH 1120—LS 6559/DI 120 82
3538+inform the property owner of the owner's right to appeal when the
3539+county auditor informs the property owner of the county auditor's
3540+determination under this subsection.
3541+(m) (n) An individual is entitled to the deduction under this section
3542+for a homestead for a particular assessment date if:
3543+(1) either:
3544+(A) the individual's interest in the homestead as described in
3545+subsection (a)(2)(B) is conveyed to the individual after the
3546+assessment date, but within the calendar year in which the
3547+assessment date occurs; or
3548+(B) the individual contracts to purchase the homestead after
3549+the assessment date, but within the calendar year in which the
3550+assessment date occurs;
3551+(2) on the assessment date:
3552+(A) the property on which the homestead is currently located
3553+was vacant land; or
3554+(B) the construction of the dwelling that constitutes the
3555+homestead was not completed; and
3556+(3) either:
3557+(A) the individual files the certified statement required by
3558+subsection (e); or
3559+(B) a sales disclosure form that meets the requirements of
3560+section 44 of this chapter is submitted to the county assessor
3561+on or before December 31 of the calendar year for the
3562+individual's purchase of the homestead.
3563+An individual who satisfies the requirements of subdivisions (1)
3564+through (3) is entitled to the deduction under this section for the
3565+homestead for the assessment date, even if on the assessment date the
3566+property on which the homestead is currently located was vacant land
3567+or the construction of the dwelling that constitutes the homestead was
3568+not completed. The county auditor shall apply the deduction for the
3569+assessment date and for the assessment date in any later year in which
3570+the homestead remains eligible for the deduction. A homestead that
3571+qualifies for the deduction under this section as provided in this
3572+subsection is considered a homestead for purposes of section 37.5 of
3573+this chapter and IC 6-1.1-20.6.
3574+(n) (o) This subsection applies to an application for the deduction
3575+provided by this section that is filed for an assessment date occurring
3576+after December 31, 2013. Notwithstanding any other provision of this
3577+section, an individual buying a mobile home that is not assessed as real
3578+property or a manufactured home that is not assessed as real property
3579+under a contract providing that the individual is to pay the property
3580+EH 1120—LS 6559/DI 120 83
3581+taxes on the mobile home or manufactured home is not entitled to the
3582+deduction provided by this section unless the parties to the contract
3583+comply with IC 9-17-6-17.
3584+(o) (p) This subsection:
3585+(1) applies to an application for the deduction provided by this
3586+section that is filed for an assessment date occurring after
3587+December 31, 2013; and
3588+(2) does not apply to an individual described in subsection (n).
3589+(o).
3590+The owner of a mobile home that is not assessed as real property or a
3591+manufactured home that is not assessed as real property must attach a
3592+copy of the owner's title to the mobile home or manufactured home to
3593+the application for the deduction provided by this section.
3594+(p) (q) For assessment dates after 2013, the term "homestead"
3595+includes property that is owned by an individual who:
3596+(1) is serving on active duty in any branch of the armed forces of
3597+the United States;
3598+(2) was ordered to transfer to a location outside Indiana; and
3599+(3) was otherwise eligible, without regard to this subsection, for
3600+the deduction under this section for the property for the
3601+assessment date immediately preceding the transfer date specified
3602+in the order described in subdivision (2).
3603+For property to qualify under this subsection for the deduction provided
3604+by this section, the individual described in subdivisions (1) through (3)
3605+must submit to the county auditor a copy of the individual's transfer
3606+orders or other information sufficient to show that the individual was
3607+ordered to transfer to a location outside Indiana. The property continues
3608+to qualify for the deduction provided by this section until the individual
3609+ceases to be on active duty, the property is sold, or the individual's
3610+ownership interest is otherwise terminated, whichever occurs first.
3611+Notwithstanding subsection (a)(2), the property remains a homestead
3612+regardless of whether the property continues to be the individual's
3613+principal place of residence after the individual transfers to a location
3614+outside Indiana. The property continues to qualify as a homestead
3615+under this subsection if the property is leased while the individual is
3616+away from Indiana and is serving on active duty, if the individual has
3617+lived at the property at any time during the past ten (10) years.
3618+Otherwise, the property ceases to qualify as a homestead under this
3619+subsection if the property is leased while the individual is away from
3620+Indiana. Property that qualifies as a homestead under this subsection
3621+shall also be construed as a homestead for purposes of section 37.5 of
3622+this chapter.
3623+EH 1120—LS 6559/DI 120 84
3624+SECTION 4. IC 6-1.1-12-44, AS AMENDED BY P.L.236-2023,
3625+SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3626+JANUARY 1, 2025]: Sec. 44. (a) A sales disclosure form under
3627+IC 6-1.1-5.5:
3628+(1) that is submitted:
3629+(A) as a paper form; or
3630+(B) electronically;
3631+on or before December 31 January 15 of a calendar year in
3632+which property taxes are first due and payable to the county
3633+assessor by or on behalf of the purchaser of a homestead (as
3634+defined in section 37 of this chapter) assessed as real property;
3635+(2) that is accurate and complete;
3636+(3) that is approved by the county assessor as eligible for filing
3637+with the county auditor; and
3638+(4) that is filed:
3639+(A) as a paper form; or
3640+(B) electronically;
3641+with the county auditor by or on behalf of the purchaser;
3642+constitutes an application for the deductions provided by sections 26,
3643+29, 33, 34, and 37 of this chapter with respect to property taxes first
3644+due and payable in the calendar year that immediately succeeds the
3645+calendar year referred to in subdivision (1). The county auditor may not
3646+deny an application for the deductions provided by section 37 of this
3647+chapter because the applicant does not have a valid driver's license or
3648+state identification card with the address of the homestead property.
3649+(b) Except as provided in subsection (c), if:
3650+(1) the county auditor receives in a calendar year a sales
3651+disclosure form that meets the requirements of subsection (a); and
3652+(2) the homestead for which the sales disclosure form is submitted
3653+is otherwise eligible for a deduction referred to in subsection (a);
3654+the county auditor shall apply the deduction to the homestead for
3655+property taxes first due and payable in the calendar year for which the
3656+homestead qualifies under subsection (a) and in any later year in which
3657+the homestead remains eligible for the deduction.
3658+(c) Subsection (b) does not apply if the county auditor, after
3659+receiving a sales disclosure form from or on behalf of a purchaser
3660+under subsection (a)(4), determines that the homestead is ineligible for
3661+the deduction.
3662+SECTION 5. IC 6-1.1-17-3.1, AS ADDED BY P.L.239-2023,
3663+SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3664+UPON PASSAGE]: Sec. 3.1. (a) This section:
3665+(1) applies only to an operating referendum tax levy under
3666+EH 1120—LS 6559/DI 120 85
3667+IC 20-46-1 approved by the voters before January 1, 2023, that is
3668+imposed by a school corporation for taxes first due and payable in
3669+2024 and subsequent years; and
3670+(2) does not apply to an operating referendum tax levy under
3671+IC 20-46-1 approved by the voters after December 31, 2022, and
3672+before January 1, 2024, that is imposed by a school corporation
3673+for taxes first due and payable in 2024 or subsequent years. and
3674+(3) does not apply to any other tax year.
3675+(b) As used in this section, "ADM" has the meaning set forth in
3676+IC 20-43-1-6.
3677+(b) (c) Notwithstanding any increase in the assessed value of
3678+property from the previous assessment date, for taxes first due and
3679+payable in 2024, the total amount of operating referendum tax that
3680+may be levied by a school corporation may not exceed the lesser of:
3681+(1) the maximum operating referendum tax that could be have
3682+been levied by the school corporation if the maximum
3683+referendum rate was imposed for taxes first due and payable in
3684+2023 multiplied by one and three-hundredths (1.03); or
3685+(2) the maximum operating referendum tax that could otherwise
3686+be levied by the school corporation for taxes first due and payable
3687+in 2024.
3688+The tax rate for an operating referendum tax levy shall be decreased,
3689+if necessary, to comply with this limitation.
3690+(c) This section expires July 1, 2025.
3691+(d) Notwithstanding any increase in the assessed value of
3692+property from the previous assessment date, for taxes first due and
3693+payable in 2025 and subsequent years, the total amount of
3694+operating referendum tax that may be levied by a school
3695+corporation may not exceed the lesser of the following:
3696+(1) The maximum operating referendum tax that could have
3697+been levied by the school corporation if the maximum
3698+referendum rate was imposed for taxes first due and payable
3699+in the immediately preceding calendar year, as adjusted by
3700+this section, multiplied by the result determined under STEP
3701+SIX of the following formula:
3702+STEP ONE: Subtract:
3703+(i) the school corporation's spring count of ADM made
3704+in the calendar year preceding by five (5) years the
3705+calendar year in which the property taxes are first due
3706+and payable; from
3707+(ii) the school corporation's spring count of ADM made
3708+in the immediately preceding calendar year.
3709+EH 1120—LS 6559/DI 120 86
3710+STEP TWO: Divide the STEP ONE result by four (4).
3711+STEP THREE: Divide the STEP TWO result by the school
3712+corporation's spring count of ADM made in the calendar
3713+year preceding by five (5) years the calendar year in which
3714+the property taxes are first due and payable.
3715+STEP FOUR: Add the STEP THREE result and one and
3716+three-hundredths (1.03).
3717+STEP FIVE: Determine the greater of the STEP FOUR
3718+result or one (1).
3719+STEP SIX: Determine the lesser of the STEP FIVE result
3720+or one and eight-hundredths (1.08).
3721+(2) The maximum operating referendum tax that could
3722+otherwise be levied by the school corporation for taxes first
3723+due and payable in the current calendar year.
3724+The tax rate for an operating referendum tax levy shall be
3725+decreased, if necessary, to comply with this limitation.
3726+(e) The department of education shall provide to the department
3727+of local government finance each school corporation's applicable
3728+ADM counts as needed to make the determinations under this
3729+section.".
3730+Page 4, delete lines 1 through 25.
3731+Page 5, between lines 11 and 12, begin a new paragraph and insert:
3732+"SECTION 7. IC 6-1.1-18.5-13, AS AMENDED BY P.L.174-2022,
3733+SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3734+JULY 1, 2024]: Sec. 13. (a) With respect to an appeal filed under
3735+section 12 of this chapter, the department may find that a civil taxing
3736+unit should receive any one (1) or more of the following types of relief:
3737+(1) Permission to the civil taxing unit to increase its levy in excess
3738+of the limitations established under section 3 or 25 of this chapter,
3739+as applicable, if in the judgment of the department the increase is
3740+reasonably necessary due to increased costs of the civil taxing
3741+unit resulting from annexation, consolidation, or other extensions
3742+of governmental services by the civil taxing unit to additional
3743+geographic areas. With respect to annexation, consolidation, or
3744+other extensions of governmental services in a calendar year, if
3745+those increased costs are incurred by the civil taxing unit in that
3746+calendar year and more than one (1) immediately succeeding
3747+calendar year, the unit may appeal under section 12 of this chapter
3748+for permission to increase its levy under this subdivision based on
3749+those increased costs in any of the following:
3750+(A) The first calendar year in which those costs are incurred.
3751+(B) One (1) or more of the immediately succeeding four (4)
3752+EH 1120—LS 6559/DI 120 87
3753+calendar years.
3754+(2) Permission to the civil taxing unit to increase its levy in excess
3755+of the limitations established under section 3 or 25 of this chapter,
3756+as applicable, if the department finds that the quotient determined
3757+under STEP SIX of the following formula is equal to or greater
3758+than one and two-hundredths (1.02): one and four-hundredths
3759+(1.04):
3760+STEP ONE: Determine the three (3) calendar years that most
3761+immediately precede the ensuing calendar year.
3762+STEP TWO: Compute separately, for each of the calendar
3763+years determined in STEP ONE, the quotient (rounded to the
3764+nearest ten-thousandth (0.0001)) of the sum of the civil taxing
3765+unit's total assessed value of all taxable property divided by the
3766+sum determined under this STEP for the calendar year
3767+immediately preceding the particular calendar year.
3768+STEP THREE: Divide the sum of the three (3) quotients
3769+computed in STEP TWO by three (3).
3770+STEP FOUR: Compute separately, for each of the calendar
3771+years determined in STEP ONE, the quotient (rounded to the
3772+nearest ten-thousandth (0.0001)) of the sum of the total
3773+assessed value of all taxable property in all counties divided by
3774+the sum determined under this STEP for the calendar year
3775+immediately preceding the particular calendar year.
3776+STEP FIVE: Divide the sum of the three (3) quotients
3777+computed in STEP FOUR by three (3).
3778+STEP SIX: Divide the STEP THREE amount by the STEP
3779+FIVE amount.
3780+The civil taxing unit may increase its levy by a percentage not
3781+greater than the percentage by which the STEP THREE amount
3782+exceeds the percentage by which the civil taxing unit may
3783+increase its levy under section 3 or 25 of this chapter, as
3784+applicable, based on the maximum levy growth quotient
3785+determined under section 2 of this chapter.
3786+(3) A levy increase may be granted under this subdivision only for
3787+property taxes first due and payable after December 31, 2008.
3788+Permission to a civil taxing unit to increase its levy in excess of
3789+the limitations established under section 3 or 25 of this chapter,
3790+as applicable, if the civil taxing unit cannot carry out its
3791+governmental functions for an ensuing calendar year under the
3792+levy limitations imposed by section 3 or 25 of this chapter, as
3793+applicable, due to a natural disaster, an accident, or another
3794+unanticipated emergency.
3795+EH 1120—LS 6559/DI 120 88
3796+(b) The department of local government finance shall increase the
3797+maximum permissible ad valorem property tax levy under section 3 of
3798+this chapter for the city of Goshen for 2012 and thereafter by an
3799+amount equal to the greater of zero (0) or the result of:
3800+(1) the city's total pension costs in 2009 for the 1925 police
3801+pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
3802+(IC 36-8-7); minus
3803+(2) the sum of:
3804+(A) the total amount of state funds received in 2009 by the city
3805+and used to pay benefits to members of the 1925 police
3806+pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
3807+(IC 36-8-7); plus
3808+(B) any previous permanent increases to the city's levy that
3809+were authorized to account for the transfer to the state of the
3810+responsibility to pay benefits to members of the 1925 police
3811+pension fund (IC 36-8-6) and the 1937 firefighters' pension
3812+fund (IC 36-8-7).
3813+SECTION 8. IC 6-1.1-20-1.1, AS AMENDED BY P.L.236-2023,
3814+SECTION 35, AND AS AMENDED BY P.L.239-2023, SECTION 6,
3815+AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
3816+OF THE 2024 GENERAL ASSEMBLY, IS CORRECTED AND
3817+AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
3818+2024 (RETROACTIVE)]: Sec. 1.1. (a) As used in this chapter,
3819+"controlled project" means any project financed by bonds or a lease,
3820+except for the following:
3821+(1) A project for which the political subdivision reasonably
3822+expects to pay:
3823+(A) debt service; or
3824+(B) lease rentals;
3825+from funds other than property taxes that are exempt from the
3826+levy limitations of IC 6-1.1-18.5 or (before January 1, 2009)
3827+IC 20-45-3. A project is not a controlled project even though the
3828+political subdivision has pledged to levy property taxes to pay the
3829+debt service or lease rentals if those other funds are insufficient.
3830+(2) Subject to subsection (b), a project that will not cost the
3831+political subdivision more than the lesser of the following:
3832+(A) An amount equal to the following:
3833+(i) In the case of an ordinance or resolution adopted before
3834+January 1, 2018, making a preliminary determination to
3835+issue bonds or enter into a lease for the project, two million
3836+dollars ($2,000,000).
3837+(ii) In the case of an ordinance or resolution adopted after
3838+EH 1120—LS 6559/DI 120 89
3839+December 31, 2017, and before January 1, 2019, making a
3840+preliminary determination to issue bonds or enter into a
3841+lease for the project, five million dollars ($5,000,000).
3842+(iii) In the case of an ordinance or resolution adopted in a
3843+calendar year after December 31, 2018, making a
3844+preliminary determination to issue bonds or enter into a
3845+lease for the project, an amount (as determined by the
3846+department of local government finance) equal to the result
3847+of the maximum levy growth quotient determined under
3848+IC 6-1.1-18.5-2 for the year multiplied by the amount
3849+determined under this clause for the preceding calendar
3850+year.
3851+The department of local government finance shall publish the
3852+threshold determined under item (iii) in the Indiana Register
3853+under IC 4-22-7-7 not more than sixty (60) days after the date
3854+the budget agency releases the maximum levy growth quotient
3855+for the ensuing year under IC 6-1.1-18.5-2.
3856+(B) An amount equal to the following:
3857+(i) One percent (1%) of the total gross assessed value of
3858+property within the political subdivision on the last
3859+assessment date, if that total gross assessed value is more
3860+than one hundred million dollars ($100,000,000).
3861+(ii) One million dollars ($1,000,000), if the total gross
3862+assessed value of property within the political subdivision
3863+on the last assessment date is not more than one hundred
3864+million dollars ($100,000,000).
3865+(3) A project that is being refinanced for the purpose of providing
3866+gross or net present value savings to taxpayers.
3867+(4) A project for which bonds were issued or leases were entered
3868+into before January 1, 1996, or where the state board of tax
3869+commissioners has approved the issuance of bonds or the
3870+execution of leases before January 1, 1996.
3871+(5) A project that:
3872+(A) is required by a court order holding that a federal law
3873+mandates the project; or
3874+(B) is in response to a court order holding that:
3875+(i) a federal law has been violated; and
3876+(ii) the project is to address the deficiency or violation.
3877+(6) A project that is in response to:
3878+(A) a natural disaster;
3879+(B) an accident; or
3880+(C) an emergency;
3881+EH 1120—LS 6559/DI 120 90
3882+in the political subdivision that makes a building or facility
3883+unavailable for its intended use.
3884+(7) A project that was not a controlled project under this section
3885+as in effect on June 30, 2008, and for which:
3886+(A) the bonds or lease for the project were issued or entered
3887+into before July 1, 2008; or
3888+(B) the issuance of the bonds or the execution of the lease for
3889+the project was approved by the department of local
3890+government finance before July 1, 2008.
3891+(8) A project of the Little Calumet River basin development
3892+commission for which bonds are payable from special
3893+assessments collected under IC 14-13-2-18.6.
3894+(9) A project for engineering, land and right-of-way acquisition,
3895+construction, resurfacing, maintenance, restoration, and
3896+rehabilitation exclusively for or of:
3897+(A) local road and street systems, including bridges that are
3898+designated as being in a local road and street system;
3899+(B) arterial road and street systems, including bridges that are
3900+designated as being in an arterial road and street system; or
3901+(C) any combination of local and arterial road and street
3902+systems, including designated bridges.
3903+(b) This subsection does not apply to a project for which a public
3904+hearing to issue bonds or enter into a lease has been conducted under
3905+IC 20-26-7-37 before July 1, 2023. If:
3906+(1) a political subdivision's total debt service tax rate is more
3907+than forty cents ($0.40) per one hundred dollars ($100) of
3908+assessed value; and
3909+(2) subsection (a)(1) and subsection (a)(3) through (a)(9) are not
3910+applicable;
3911+the term includes any project to be financed by bonds or a lease,
3912+including a project that does not otherwise meet the threshold amount
3913+provided in subsection (a)(2). This subsection expires December 31,
3914+2024. For purposes of this subsection, a political subdivision's total
3915+debt service tax rate does not include a tax rate imposed in a
3916+referendum debt service tax levy approved by voters.
3917+SECTION 9. IC 6-1.1-20-3.1, AS AMENDED BY P.L.239-2023,
3918+SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3919+JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.1. (a) Subject to section
3920+3.5(a)(1)(C) of this chapter, this section applies only to the following:
3921+(1) A controlled project (as defined in section 1.1 of this chapter
3922+as in effect June 30, 2008) for which the proper officers of a
3923+political subdivision make a preliminary determination in the
3924+EH 1120—LS 6559/DI 120 91
3925+manner described in subsection (b) before July 1, 2008.
3926+(2) An elementary school building, middle school building, high
3927+school building, or other school building for academic instruction
3928+that:
3929+(A) is a controlled project;
3930+(B) will be used for any combination of kindergarten through
3931+grade 12; and
3932+(C) will not cost more than the lesser of the following:
3933+(i) The threshold amount determined under this item. In the
3934+case of an ordinance or resolution adopted before January 1,
3935+2018, making a preliminary determination to issue bonds or
3936+enter into a lease for the project, the threshold amount is ten
3937+million dollars ($10,000,000). In the case of an ordinance or
3938+resolution adopted after December 31, 2017, and before
3939+January 1, 2019, making a preliminary determination to
3940+issue bonds or enter into a lease for the project, the threshold
3941+amount is fifteen million dollars ($15,000,000). In the case
3942+of an ordinance or resolution adopted in a calendar year after
3943+December 31, 2018, making a preliminary determination to
3944+issue bonds or enter into a lease for the project, the threshold
3945+amount is an amount (as determined by the department of
3946+local government finance) equal to the result of the
3947+maximum levy growth quotient determined under
3948+IC 6-1.1-18.5-2 for the year multiplied by the threshold
3949+amount determined under this item for the preceding
3950+calendar year. In the case of a threshold amount determined
3951+under this item that applies for a calendar year after
3952+December 31, 2018, the department of local government
3953+finance shall publish the threshold in the Indiana Register
3954+under IC 4-22-7-7 not more than sixty (60) days after the
3955+date the budget agency releases the maximum levy growth
3956+quotient for the ensuing year under IC 6-1.1-18.5-2.
3957+(ii) An amount equal to one percent (1%) of the total gross
3958+assessed value of property within the political subdivision
3959+on the last assessment date, if that total gross assessed value
3960+is more than one billion dollars ($1,000,000,000), or ten
3961+million dollars ($10,000,000), if the total gross assessed
3962+value of property within the political subdivision on the last
3963+assessment date is not more than one billion dollars
3964+($1,000,000,000).
3965+(3) Any other controlled project that:
3966+(A) is not a controlled project described in subdivision (1) or
3967+EH 1120—LS 6559/DI 120 92
3968+(2); and
3969+(B) will not cost the political subdivision more than the lesser
3970+of the following:
3971+(i) The threshold amount determined under this item. In the
3972+case of an ordinance or resolution adopted before January 1,
3973+2018, making a preliminary determination to issue bonds or
3974+enter into a lease for the project, the threshold amount is
3975+twelve million dollars ($12,000,000). In the case of an
3976+ordinance or resolution adopted after December 31, 2017,
3977+and before January 1, 2019, making a preliminary
3978+determination to issue bonds or enter into a lease for the
3979+project, the threshold amount is fifteen million dollars
3980+($15,000,000). In the case of an ordinance or resolution
3981+adopted in a calendar year after December 31, 2018, making
3982+a preliminary determination to issue bonds or enter into a
3983+lease for the project, the threshold amount is an amount (as
3984+determined by the department of local government finance)
3985+equal to the result of the maximum levy growth quotient
3986+determined under IC 6-1.1-18.5-2 for the year multiplied by
3987+the threshold amount determined under this item for the
3988+preceding calendar year. In the case of a threshold amount
3989+determined under this item that applies for a calendar year
3990+after December 31, 2018, the department of local
3991+government finance shall publish the threshold in the
3992+Indiana Register under IC 4-22-7-7 not more than sixty (60)
3993+days after the date the budget agency releases the maximum
3994+levy growth quotient for the ensuing year under
3995+IC 6-1.1-18.5-2.
3996+(ii) An amount equal to one percent (1%) of the total gross
3997+assessed value of property within the political subdivision
3998+on the last assessment date, if that total gross assessed value
3999+is more than one hundred million dollars ($100,000,000), or
4000+one million dollars ($1,000,000), if the total gross assessed
4001+value of property within the political subdivision on the last
4002+assessment date is not more than one hundred million
4003+dollars ($100,000,000).
4004+(4) This subdivision does not apply to a project for which a public
4005+hearing to issue bonds or enter into a lease has been conducted
4006+under IC 20-26-7-37 before July 1, 2023. Any other controlled
4007+project if both of the following apply:
4008+(A) The political subdivision's total debt service tax rate is
4009+more than forty cents ($0.40) per one hundred dollars ($100)
4010+EH 1120—LS 6559/DI 120 93
4011+of assessed value, but less than eighty cents ($0.80) per one
4012+hundred dollars ($100) of assessed value.
4013+(B) The controlled project is not otherwise described in section
4014+3.5(a)(1) of this chapter.
4015+This subdivision expires December 31, 2024. For purposes of
4016+this subdivision, a political subdivision's total debt service tax
4017+rate does not include a tax rate imposed in a referendum debt
4018+service tax levy approved by voters.
4019+(b) A political subdivision may not impose property taxes to pay
4020+debt service on bonds or lease rentals on a lease for a controlled project
4021+without completing the following procedures:
4022+(1) The proper officers of a political subdivision shall publish
4023+notice in accordance with IC 5-3-1 and send notice by first class
4024+mail to the circuit court clerk and to any organization that delivers
4025+to the officers, before January 1 of that year, an annual written
4026+request for such notices of any meeting to consider adoption of a
4027+resolution or an ordinance making a preliminary determination to
4028+issue bonds or enter into a lease and shall conduct at least two (2)
4029+public hearings on a preliminary determination before adoption
4030+of the resolution or ordinance. The political subdivision must at
4031+each of the public hearings on the preliminary determination
4032+allow the public to testify regarding the preliminary determination
4033+and must make the following information available to the public
4034+at each of the public hearings on the preliminary determination,
4035+in addition to any other information required by law:
4036+(A) The result of the political subdivision's current and
4037+projected annual debt service payments divided by the net
4038+assessed value of taxable property within the political
4039+subdivision.
4040+(B) The result of:
4041+(i) the sum of the political subdivision's outstanding long
4042+term debt plus the outstanding long term debt of other taxing
4043+units that include any of the territory of the political
4044+subdivision; divided by
4045+(ii) the net assessed value of taxable property within the
4046+political subdivision.
4047+(C) The information specified in subdivision (3)(A) through
4048+(3)(H).
4049+(2) When the proper officers of a political subdivision make a
4050+preliminary determination to issue bonds or enter into a lease for
4051+a controlled project, the officers shall give notice of the
4052+preliminary determination by:
4053+EH 1120—LS 6559/DI 120 94
4054+(A) publication in accordance with IC 5-3-1; and
4055+(B) first class mail to the circuit court clerk and to the
4056+organizations described in subdivision (1).
4057+(3) A notice under subdivision (2) of the preliminary
4058+determination of the political subdivision to issue bonds or enter
4059+into a lease for a controlled project must include the following
4060+information:
4061+(A) The maximum term of the bonds or lease.
4062+(B) The maximum principal amount of the bonds or the
4063+maximum lease rental for the lease.
4064+(C) The estimated interest rates that will be paid and the total
4065+interest costs associated with the bonds or lease.
4066+(D) The purpose of the bonds or lease.
4067+(E) A statement that any owners of property within the
4068+political subdivision or registered voters residing within the
4069+political subdivision who want to initiate a petition and
4070+remonstrance process against the proposed debt service or
4071+lease payments must file a petition that complies with
4072+subdivisions (4) and (5) not later than thirty (30) days after
4073+publication in accordance with IC 5-3-1.
4074+(F) With respect to bonds issued or a lease entered into to
4075+open:
4076+(i) a new school facility; or
4077+(ii) an existing facility that has not been used for at least
4078+three (3) years and that is being reopened to provide
4079+additional classroom space;
4080+the estimated costs the school corporation expects to incur
4081+annually to operate the facility.
4082+(G) A statement of whether the school corporation expects to
4083+appeal for a new facility adjustment (as defined in
4084+IC 20-45-1-16 (repealed) before January 1, 2009) for an
4085+increased maximum permissible tuition support levy to pay the
4086+estimated costs described in clause (F).
4087+(H) The following information:
4088+(i) The political subdivision's current debt service levy and
4089+rate.
4090+(ii) The estimated increase to the political subdivision's debt
4091+service levy and rate that will result if the political
4092+subdivision issues the bonds or enters into the lease.
4093+(iii) The estimated amount of the political subdivision's debt
4094+service levy and rate that will result during the following ten
4095+(10) years if the political subdivision issues the bonds or
4096+EH 1120—LS 6559/DI 120 95
4097+enters into the lease, after also considering any changes that
4098+will occur to the debt service levy and rate during that
4099+period on account of any outstanding bonds or lease
4100+obligations that will mature or terminate during that period.
4101+(I) The information specified in subdivision (1)(A) through
4102+(1)(B).
4103+(4) After notice is given, a petition requesting the application of
4104+a petition and remonstrance process may be filed by the lesser of:
4105+(A) five hundred (500) persons who are either owners of
4106+property within the political subdivision or registered voters
4107+residing within the political subdivision; or
4108+(B) five percent (5%) of the registered voters residing within
4109+the political subdivision.
4110+(5) The state board of accounts shall design and, upon request by
4111+the county voter registration office, deliver to the county voter
4112+registration office or the county voter registration office's
4113+designated printer the petition forms to be used solely in the
4114+petition process described in this section. The county voter
4115+registration office shall issue to an owner or owners of property
4116+within the political subdivision or a registered voter residing
4117+within the political subdivision the number of petition forms
4118+requested by the owner or owners or the registered voter. Each
4119+form must be accompanied by instructions detailing the
4120+requirements that:
4121+(A) the carrier and signers must be owners of property or
4122+registered voters;
4123+(B) the carrier must be a signatory on at least one (1) petition;
4124+(C) after the signatures have been collected, the carrier must
4125+swear or affirm before a notary public that the carrier
4126+witnessed each signature; and
4127+(D) govern the closing date for the petition period.
4128+Persons requesting forms may be required to identify themselves
4129+as owners of property or registered voters and may be allowed to
4130+pick up additional copies to distribute to other owners of property
4131+or registered voters. Each person signing a petition must indicate
4132+whether the person is signing the petition as a registered voter
4133+within the political subdivision or is signing the petition as the
4134+owner of property within the political subdivision. A person who
4135+signs a petition as a registered voter must indicate the address at
4136+which the person is registered to vote. A person who signs a
4137+petition as an owner of property must indicate the address of the
4138+property owned by the person in the political subdivision.
4139+EH 1120—LS 6559/DI 120 96
4140+(6) Each petition must be verified under oath by at least one (1)
4141+qualified petitioner in a manner prescribed by the state board of
4142+accounts before the petition is filed with the county voter
4143+registration office under subdivision (7).
4144+(7) Each petition must be filed with the county voter registration
4145+office not more than thirty (30) days after publication under
4146+subdivision (2) of the notice of the preliminary determination.
4147+(8) The county voter registration office shall determine whether
4148+each person who signed the petition is a registered voter.
4149+However, after the county voter registration office has determined
4150+that at least five hundred twenty-five (525) persons who signed
4151+the petition are registered voters within the political subdivision,
4152+the county voter registration office is not required to verify
4153+whether the remaining persons who signed the petition are
4154+registered voters. If the county voter registration office does not
4155+determine that at least five hundred twenty-five (525) persons
4156+who signed the petition are registered voters, the county voter
4157+registration office shall, not more than fifteen (15) business days
4158+after receiving a petition, forward a copy of the petition to the
4159+county auditor. Not more than ten (10) business days after
4160+receiving the copy of the petition, the county auditor shall provide
4161+to the county voter registration office a statement verifying:
4162+(A) whether a person who signed the petition as a registered
4163+voter but is not a registered voter, as determined by the county
4164+voter registration office, is the owner of property in the
4165+political subdivision; and
4166+(B) whether a person who signed the petition as an owner of
4167+property within the political subdivision does in fact own
4168+property within the political subdivision.
4169+(9) The county voter registration office, not more than ten (10)
4170+business days after determining that at least five hundred
4171+twenty-five (525) persons who signed the petition are registered
4172+voters or receiving the statement from the county auditor under
4173+subdivision (8), as applicable, shall make the final determination
4174+of the number of petitioners that are registered voters in the
4175+political subdivision and, based on the statement provided by the
4176+county auditor, the number of petitioners that own property within
4177+the political subdivision. Whenever the name of an individual
4178+who signs a petition form as a registered voter contains a minor
4179+variation from the name of the registered voter as set forth in the
4180+records of the county voter registration office, the signature is
4181+presumed to be valid, and there is a presumption that the
4182+EH 1120—LS 6559/DI 120 97
4183+individual is entitled to sign the petition under this section. Except
4184+as otherwise provided in this chapter, in determining whether an
4185+individual is a registered voter, the county voter registration office
4186+shall apply the requirements and procedures used under IC 3 to
4187+determine whether a person is a registered voter for purposes of
4188+voting in an election governed by IC 3. However, an individual is
4189+not required to comply with the provisions concerning providing
4190+proof of identification to be considered a registered voter for
4191+purposes of this chapter. A person is entitled to sign a petition
4192+only one (1) time in a particular petition and remonstrance
4193+process under this chapter, regardless of whether the person owns
4194+more than one (1) parcel of real property, mobile home assessed
4195+as personal property, or manufactured home assessed as personal
4196+property, or a combination of those types of property within the
4197+subdivision and regardless of whether the person is both a
4198+registered voter in the political subdivision and the owner of
4199+property within the political subdivision. Notwithstanding any
4200+other provision of this section, if a petition is presented to the
4201+county voter registration office within forty-five (45) days before
4202+an election, the county voter registration office may defer acting
4203+on the petition, and the time requirements under this section for
4204+action by the county voter registration office do not begin to run
4205+until five (5) days after the date of the election.
4206+(10) The county voter registration office must file a certificate and
4207+each petition with:
4208+(A) the township trustee, if the political subdivision is a
4209+township, who shall present the petition or petitions to the
4210+township board; or
4211+(B) the body that has the authority to authorize the issuance of
4212+the bonds or the execution of a lease, if the political
4213+subdivision is not a township;
4214+within thirty-five (35) business days of the filing of the petition
4215+requesting a petition and remonstrance process. The certificate
4216+must state the number of petitioners that are owners of property
4217+within the political subdivision and the number of petitioners who
4218+are registered voters residing within the political subdivision.
4219+If a sufficient petition requesting a petition and remonstrance process
4220+is not filed by owners of property or registered voters as set forth in this
4221+section, the political subdivision may issue bonds or enter into a lease
4222+by following the provisions of law relating to the bonds to be issued or
4223+lease to be entered into.
4224+(c) A political subdivision may not divide a controlled project in
4225+EH 1120—LS 6559/DI 120 98
4226+order to avoid the requirements of this section and section 3.2 of this
4227+chapter. A person that owns property within a political subdivision or
4228+a person that is a registered voter residing within a political subdivision
4229+may file a petition with the department of local government finance
4230+objecting that the political subdivision has divided a controlled project
4231+in order to avoid the requirements of this section and section 3.2 of this
4232+chapter. The petition must be filed not more than ten (10) days after the
4233+political subdivision gives notice of the political subdivision's decision
4234+to issue bonds or enter into leases for a capital project that the person
4235+believes is the result of a division of a controlled project that is
4236+prohibited by this subsection. If the department of local government
4237+finance receives a petition under this subsection, the department shall
4238+not later than thirty (30) days after receiving the petition make a final
4239+determination on the issue of whether the political subdivision divided
4240+a controlled project in order to avoid the requirements of this section
4241+and section 3.2 of this chapter. If the department of local government
4242+finance determines that a political subdivision divided a controlled
4243+project in order to avoid the requirements of this section and section
4244+3.2 of this chapter and the political subdivision continues to desire to
4245+proceed with the project, the political subdivision shall fulfill the
4246+requirements of this section and section 3.2 of this chapter, if
4247+applicable, regardless of the cost of the project in dispute. A political
4248+subdivision shall be considered to have divided a capital project in
4249+order to avoid the requirements of this section and section 3.2 of this
4250+chapter if the result of one (1) or more of the subprojects cannot
4251+reasonably be considered an independently desirable end in itself
4252+without reference to another capital project. This subsection does not
4253+prohibit a political subdivision from undertaking a series of capital
4254+projects in which the result of each capital project can reasonably be
4255+considered an independently desirable end in itself without reference
4256+to another capital project.
4257+SECTION 10. IC 6-1.1-20-3.5, AS AMENDED BY P.L.239-2023,
4258+SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4259+JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.5. (a) This section
4260+applies only to a controlled project that meets the following conditions:
4261+(1) The controlled project is described in one (1) of the following
4262+categories:
4263+(A) An elementary school building, middle school building,
4264+high school building, or other school building for academic
4265+instruction that will be used for any combination of
4266+kindergarten through grade 12 and will cost more than the
4267+lesser of the following:
4268+EH 1120—LS 6559/DI 120 99
4269+(i) The threshold amount determined under this item. In the
4270+case of an ordinance or resolution adopted before January 1,
4271+2018, making a preliminary determination to issue bonds or
4272+enter into a lease for the project, the threshold amount is ten
4273+million dollars ($10,000,000). In the case of an ordinance or
4274+resolution adopted after December 31, 2017, and before
4275+January 1, 2019, making a preliminary determination to
4276+issue bonds or enter into a lease for the project, the threshold
4277+amount is fifteen million dollars ($15,000,000). In the case
4278+of an ordinance or resolution adopted in a calendar year after
4279+December 31, 2018, making a preliminary determination to
4280+issue bonds or enter into a lease for the project, the threshold
4281+amount is an amount (as determined by the department of
4282+local government finance) equal to the result of the
4283+maximum levy growth quotient determined under
4284+IC 6-1.1-18.5-2 for the year multiplied by the threshold
4285+amount determined under this item for the preceding
4286+calendar year. In the case of a threshold amount determined
4287+under this item that applies for a calendar year after
4288+December 31, 2018, the department of local government
4289+finance shall publish the threshold in the Indiana Register
4290+under IC 4-22-7-7 not more than sixty (60) days after the
4291+date the budget agency releases the maximum levy growth
4292+quotient for the ensuing year under IC 6-1.1-18.5-2.
4293+(ii) An amount equal to one percent (1%) of the total gross
4294+assessed value of property within the political subdivision
4295+on the last assessment date, if that total gross assessed value
4296+is more than one billion dollars ($1,000,000,000), or ten
4297+million dollars ($10,000,000), if the total gross assessed
4298+value of property within the political subdivision on the last
4299+assessment date is not more than one billion dollars
4300+($1,000,000,000).
4301+(B) Any other controlled project that is not a controlled project
4302+described in clause (A) and will cost the political subdivision
4303+more than the lesser of the following:
4304+(i) The threshold amount determined under this item. In the
4305+case of an ordinance or resolution adopted before January 1,
4306+2018, making a preliminary determination to issue bonds or
4307+enter into a lease for the project, the threshold amount is
4308+twelve million dollars ($12,000,000). In the case of an
4309+ordinance or resolution adopted after December 31, 2017,
4310+and before January 1, 2019, making a preliminary
4311+EH 1120—LS 6559/DI 120 100
4312+determination to issue bonds or enter into a lease for the
4313+project, the threshold amount is fifteen million dollars
4314+($15,000,000). In the case of an ordinance or resolution
4315+adopted in a calendar year after December 31, 2018, making
4316+a preliminary determination to issue bonds or enter into a
4317+lease for the project, the threshold amount is an amount (as
4318+determined by the department of local government finance)
4319+equal to the result of the maximum levy growth quotient
4320+determined under IC 6-1.1-18.5-2 for the year multiplied by
4321+the threshold amount determined under this item for the
4322+preceding calendar year. In the case of a threshold amount
4323+determined under this item that applies for a calendar year
4324+after December 31, 2018, the department of local
4325+government finance shall publish the threshold in the
4326+Indiana Register under IC 4-22-7-7 not more than sixty (60)
4327+days after the date the budget agency releases the maximum
4328+levy growth quotient for the ensuing year under
4329+IC 6-1.1-18.5-2.
4330+(ii) An amount equal to one percent (1%) of the total gross
4331+assessed value of property within the political subdivision
4332+on the last assessment date, if that total gross assessed value
4333+is more than one hundred million dollars ($100,000,000), or
4334+one million dollars ($1,000,000), if the total gross assessed
4335+value of property within the political subdivision on the last
4336+assessment date is not more than one hundred million
4337+dollars ($100,000,000).
4338+(C) Any other controlled project for which a political
4339+subdivision adopts an ordinance or resolution making a
4340+preliminary determination to issue bonds or enter into a lease
4341+for the project, if the sum of:
4342+(i) the cost of that controlled project; plus
4343+(ii) the costs of all other controlled projects for which the
4344+political subdivision has previously adopted within the
4345+preceding three hundred sixty-five (365) days an ordinance
4346+or resolution making a preliminary determination to issue
4347+bonds or enter into a lease for those other controlled
4348+projects;
4349+exceeds twenty-five million dollars ($25,000,000).
4350+(D) This clause does not apply to a project for which a public
4351+hearing to issue bonds or enter into a lease has been conducted
4352+under IC 20-26-7-37 before July 1, 2023. Except as provided
4353+in section 4.5 of this chapter, any other controlled project if the
4354+EH 1120—LS 6559/DI 120 101
4355+political subdivision's total debt service tax rate is at least
4356+eighty cents ($0.80) per one hundred dollars ($100) of
4357+assessed value. This clause expires December 31, 2024. For
4358+purposes of this clause, a political subdivision's total debt
4359+service tax rate does not include a tax rate imposed in a
4360+referendum debt service tax levy approved by voters.
4361+(2) The proper officers of the political subdivision make a
4362+preliminary determination after June 30, 2008, in the manner
4363+described in subsection (b) to issue bonds or enter into a lease for
4364+the controlled project.
4365+(b) Subject to subsection (d), a political subdivision may not impose
4366+property taxes to pay debt service on bonds or lease rentals on a lease
4367+for a controlled project without completing the following procedures:
4368+(1) The proper officers of a political subdivision shall publish
4369+notice in accordance with IC 5-3-1 and send notice by first class
4370+mail to the circuit court clerk and to any organization that delivers
4371+to the officers, before January 1 of that year, an annual written
4372+request for notices of any meeting to consider the adoption of an
4373+ordinance or a resolution making a preliminary determination to
4374+issue bonds or enter into a lease and shall conduct at least two (2)
4375+public hearings on the preliminary determination before adoption
4376+of the ordinance or resolution. The political subdivision must at
4377+each of the public hearings on the preliminary determination
4378+allow the public to testify regarding the preliminary determination
4379+and must make the following information available to the public
4380+at each of the public hearings on the preliminary determination,
4381+in addition to any other information required by law:
4382+(A) The result of the political subdivision's current and
4383+projected annual debt service payments divided by the net
4384+assessed value of taxable property within the political
4385+subdivision.
4386+(B) The result of:
4387+(i) the sum of the political subdivision's outstanding long
4388+term debt plus the outstanding long term debt of other taxing
4389+units that include any of the territory of the political
4390+subdivision; divided by
4391+(ii) the net assessed value of taxable property within the
4392+political subdivision.
4393+(C) The information specified in subdivision (3)(A) through
4394+(3)(G).
4395+(2) If the proper officers of a political subdivision make a
4396+preliminary determination to issue bonds or enter into a lease, the
4397+EH 1120—LS 6559/DI 120 102
4398+officers shall give notice of the preliminary determination by:
4399+(A) publication in accordance with IC 5-3-1; and
4400+(B) first class mail to the circuit court clerk and to the
4401+organizations described in subdivision (1).
4402+(3) A notice under subdivision (2) of the preliminary
4403+determination of the political subdivision to issue bonds or enter
4404+into a lease must include the following information:
4405+(A) The maximum term of the bonds or lease.
4406+(B) The maximum principal amount of the bonds or the
4407+maximum lease rental for the lease.
4408+(C) The estimated interest rates that will be paid and the total
4409+interest costs associated with the bonds or lease.
4410+(D) The purpose of the bonds or lease.
4411+(E) A statement that the proposed debt service or lease
4412+payments must be approved in an election on a local public
4413+question held under section 3.6 of this chapter.
4414+(F) With respect to bonds issued or a lease entered into to
4415+open:
4416+(i) a new school facility; or
4417+(ii) an existing facility that has not been used for at least
4418+three (3) years and that is being reopened to provide
4419+additional classroom space;
4420+the estimated costs the school corporation expects to annually
4421+incur to operate the facility.
4422+(G) The following information:
4423+(i) The political subdivision's current debt service levy and
4424+rate.
4425+(ii) The estimated increase to the political subdivision's debt
4426+service levy and rate that will result if the political
4427+subdivision issues the bonds or enters into the lease.
4428+(iii) The estimated amount of the political subdivision's debt
4429+service levy and rate that will result during the following ten
4430+(10) years if the political subdivision issues the bonds or
4431+enters into the lease, after also considering any changes that
4432+will occur to the debt service levy and rate during that
4433+period on account of any outstanding bonds or lease
4434+obligations that will mature or terminate during that period.
4435+(H) The information specified in subdivision (1)(A) through
4436+(1)(B).
4437+(4) This subdivision does not apply to a controlled project
4438+described in subsection (a)(1)(D). (before its expiration). After
4439+notice is given, a petition requesting the application of the local
4440+EH 1120—LS 6559/DI 120 103
4441+public question process under section 3.6 of this chapter may be
4442+filed by the lesser of:
4443+(A) five hundred (500) persons who are either owners of
4444+property within the political subdivision or registered voters
4445+residing within the political subdivision; or
4446+(B) five percent (5%) of the registered voters residing within
4447+the political subdivision.
4448+(5) This subdivision does not apply to a controlled project
4449+described in subsection (a)(1)(D). (before its expiration). The
4450+state board of accounts shall design and, upon request by the
4451+county voter registration office, deliver to the county voter
4452+registration office or the county voter registration office's
4453+designated printer the petition forms to be used solely in the
4454+petition process described in this section. The county voter
4455+registration office shall issue to an owner or owners of property
4456+within the political subdivision or a registered voter residing
4457+within the political subdivision the number of petition forms
4458+requested by the owner or owners or the registered voter. Each
4459+form must be accompanied by instructions detailing the
4460+requirements that:
4461+(A) the carrier and signers must be owners of property or
4462+registered voters;
4463+(B) the carrier must be a signatory on at least one (1) petition;
4464+(C) after the signatures have been collected, the carrier must
4465+swear or affirm before a notary public that the carrier
4466+witnessed each signature; and
4467+(D) govern the closing date for the petition period.
4468+Persons requesting forms may be required to identify themselves
4469+as owners of property or registered voters and may be allowed to
4470+pick up additional copies to distribute to other owners of property
4471+or registered voters. Each person signing a petition must indicate
4472+whether the person is signing the petition as a registered voter
4473+within the political subdivision or is signing the petition as the
4474+owner of property within the political subdivision. A person who
4475+signs a petition as a registered voter must indicate the address at
4476+which the person is registered to vote. A person who signs a
4477+petition as an owner of property must indicate the address of the
4478+property owned by the person in the political subdivision.
4479+(6) This subdivision does not apply to a controlled project
4480+described in subsection (a)(1)(D). (before its expiration). Each
4481+petition must be verified under oath by at least one (1) qualified
4482+petitioner in a manner prescribed by the state board of accounts
4483+EH 1120—LS 6559/DI 120 104
4484+before the petition is filed with the county voter registration office
4485+under subdivision (7).
4486+(7) This subdivision does not apply to a controlled project
4487+described in subsection (a)(1)(D). (before its expiration). Each
4488+petition must be filed with the county voter registration office not
4489+more than thirty (30) days after publication under subdivision (2)
4490+of the notice of the preliminary determination.
4491+(8) This subdivision does not apply to a controlled project
4492+described in subsection (a)(1)(D). (before its expiration). The
4493+county voter registration office shall determine whether each
4494+person who signed the petition is a registered voter. However,
4495+after the county voter registration office has determined that at
4496+least five hundred twenty-five (525) persons who signed the
4497+petition are registered voters within the political subdivision, the
4498+county voter registration office is not required to verify whether
4499+the remaining persons who signed the petition are registered
4500+voters. If the county voter registration office does not determine
4501+that at least five hundred twenty-five (525) persons who signed
4502+the petition are registered voters, the county voter registration
4503+office, not more than fifteen (15) business days after receiving a
4504+petition, shall forward a copy of the petition to the county auditor.
4505+Not more than ten (10) business days after receiving the copy of
4506+the petition, the county auditor shall provide to the county voter
4507+registration office a statement verifying:
4508+(A) whether a person who signed the petition as a registered
4509+voter but is not a registered voter, as determined by the county
4510+voter registration office, is the owner of property in the
4511+political subdivision; and
4512+(B) whether a person who signed the petition as an owner of
4513+property within the political subdivision does in fact own
4514+property within the political subdivision.
4515+(9) This subdivision does not apply to a controlled project
4516+described in subsection (a)(1)(D). (before its expiration). The
4517+county voter registration office, not more than ten (10) business
4518+days after determining that at least five hundred twenty-five (525)
4519+persons who signed the petition are registered voters or after
4520+receiving the statement from the county auditor under subdivision
4521+(8), as applicable, shall make the final determination of whether
4522+a sufficient number of persons have signed the petition. Whenever
4523+the name of an individual who signs a petition form as a
4524+registered voter contains a minor variation from the name of the
4525+registered voter as set forth in the records of the county voter
4526+EH 1120—LS 6559/DI 120 105
4527+registration office, the signature is presumed to be valid, and there
4528+is a presumption that the individual is entitled to sign the petition
4529+under this section. Except as otherwise provided in this chapter,
4530+in determining whether an individual is a registered voter, the
4531+county voter registration office shall apply the requirements and
4532+procedures used under IC 3 to determine whether a person is a
4533+registered voter for purposes of voting in an election governed by
4534+IC 3. However, an individual is not required to comply with the
4535+provisions concerning providing proof of identification to be
4536+considered a registered voter for purposes of this chapter. A
4537+person is entitled to sign a petition only one (1) time in a
4538+particular referendum process under this chapter, regardless of
4539+whether the person owns more than one (1) parcel of real
4540+property, mobile home assessed as personal property, or
4541+manufactured home assessed as personal property or a
4542+combination of those types of property within the political
4543+subdivision and regardless of whether the person is both a
4544+registered voter in the political subdivision and the owner of
4545+property within the political subdivision. Notwithstanding any
4546+other provision of this section, if a petition is presented to the
4547+county voter registration office within forty-five (45) days before
4548+an election, the county voter registration office may defer acting
4549+on the petition, and the time requirements under this section for
4550+action by the county voter registration office do not begin to run
4551+until five (5) days after the date of the election.
4552+(10) This subdivision does not apply to a controlled project
4553+described in subsection (a)(1)(D). (before its expiration). The
4554+county voter registration office must file a certificate and each
4555+petition with:
4556+(A) the township trustee, if the political subdivision is a
4557+township, who shall present the petition or petitions to the
4558+township board; or
4559+(B) the body that has the authority to authorize the issuance of
4560+the bonds or the execution of a lease, if the political
4561+subdivision is not a township;
4562+within thirty-five (35) business days of the filing of the petition
4563+requesting the referendum process. The certificate must state the
4564+number of petitioners who are owners of property within the
4565+political subdivision and the number of petitioners who are
4566+registered voters residing within the political subdivision.
4567+(11) This subdivision does not apply to a controlled project
4568+described in subsection (a)(1)(D). (before its expiration). If a
4569+EH 1120—LS 6559/DI 120 106
4570+sufficient petition requesting the local public question process is
4571+not filed by owners of property or registered voters as set forth in
4572+this section, the political subdivision may issue bonds or enter
4573+into a lease by following the provisions of law relating to the
4574+bonds to be issued or lease to be entered into.
4575+(c) If the proper officers of a political subdivision make a
4576+preliminary determination to issue bonds or enter into a lease, the
4577+officers shall provide to the county auditor:
4578+(1) a copy of the notice required by subsection (b)(2); and
4579+(2) any other information the county auditor requires to fulfill the
4580+county auditor's duties under section 3.6 of this chapter.
4581+(d) In addition to the procedures in subsection (b), if any capital
4582+improvement components addressed in the most recent:
4583+(1) threat assessment of the buildings within the school
4584+corporation; or
4585+(2) school safety plan (as described in IC 20-26-18.2-2(b));
4586+concerning a particular school have not been completed or require
4587+additional funding to be completed, before the school corporation may
4588+impose property taxes to pay debt service on bonds or lease rentals for
4589+a lease for a controlled project, and in addition to any other components
4590+of the controlled project, the controlled project must include any capital
4591+improvements necessary to complete those components described in
4592+subdivisions (1) and (2) that have not been completed or that require
4593+additional funding to be completed.
4594+(e) In addition to the other procedures in this section, an ordinance
4595+or resolution making a preliminary determination to issue bonds or
4596+enter into leases that is considered for adoption must include a
4597+statement of:
4598+(1) the maximum annual debt service for the controlled project for
4599+each year in which the debt service will be paid; and
4600+(2) the schedule of the estimated annual tax levy and rate over a
4601+ten (10) year period;
4602+factoring in changes that will occur to the debt service levy and tax rate
4603+during the period on account of any outstanding bonds or lease
4604+obligations that will mature or terminate during the period.
4605+SECTION 11. IC 6-1.1-20-3.6, AS AMENDED BY P.L.239-2023,
4606+SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4607+JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.6. (a) Except as
4608+provided in sections 3.7 and 3.8 of this chapter, this section applies
4609+only to a controlled project described in section 3.5(a) of this chapter.
4610+(b) In the case of a controlled project:
4611+(1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this
4612+EH 1120—LS 6559/DI 120 107
4613+chapter, if a sufficient petition requesting the application of the
4614+local public question process has been filed as set forth in section
4615+3.5 of this chapter; or
4616+(2) described in section 3.5(a)(1)(D) of this chapter; (before its
4617+expiration);
4618+a political subdivision may not impose property taxes to pay debt
4619+service on bonds or lease rentals on a lease for a controlled project
4620+unless the political subdivision's proposed debt service or lease rental
4621+is approved in an election on a local public question held under this
4622+section.
4623+(c) Except as provided in subsection (k), the following question
4624+shall be submitted to the eligible voters at the election conducted under
4625+this section:
4626+"Shall ________ (insert the name of the political subdivision)
4627+increase property taxes paid to the _______ (insert the type of
4628+taxing unit) by homeowners and businesses? If this public
4629+question is approved by the voters, the average property tax paid
4630+to the _______ (insert the type of taxing unit) per year on a
4631+residence would increase by ______% (insert the estimated
4632+average percentage of property tax increase paid to the political
4633+subdivision on a residence within the political subdivision as
4634+determined under subsection (n)) and the average property tax
4635+paid to the _____ (insert the type of taxing unit) per year on a
4636+business property would increase by ______% (insert the
4637+estimated average percentage of property tax increase paid to the
4638+political subdivision on a business property within the political
4639+subdivision as determined under subsection (o)). The political
4640+subdivision may issue bonds or enter into a lease to ________
4641+(insert a brief description of the controlled project), which is
4642+estimated to cost _______ (insert the total cost of the project)
4643+over ______ (insert number of years to bond maturity or
4644+termination of lease) years. The most recent property tax
4645+referendum within the boundaries of the political subdivision for
4646+which this public question is being considered was proposed by
4647+________ (insert name of political subdivision) in ______ (insert
4648+year of most recent property tax referendum) and ________
4649+(insert whether the measure passed or failed).".
4650+The public question must appear on the ballot in the form approved by
4651+the county election board. If the political subdivision proposing to issue
4652+bonds or enter into a lease is located in more than one (1) county, the
4653+county election board of each county shall jointly approve the form of
4654+the public question that will appear on the ballot in each county. The
4655+EH 1120—LS 6559/DI 120 108
4656+form approved by the county election board may differ from the
4657+language certified to the county election board by the county auditor.
4658+If the county election board approves the language of a public question
4659+under this subsection, the county election board shall submit the
4660+language and the certification of the county auditor described in
4661+subsection (p) to the department of local government finance for
4662+review.
4663+(d) The department of local government finance shall review the
4664+language of the public question to evaluate whether the description of
4665+the controlled project is accurate and is not biased against either a vote
4666+in favor of the controlled project or a vote against the controlled
4667+project. The department of local government finance shall post the
4668+estimated average percentage of property tax increases to be paid to a
4669+political subdivision on a residence and business property that are
4670+certified by the county auditor under subsection (p) on the department's
4671+Internet web site. The department of local government finance may
4672+either approve the ballot language as submitted or recommend that the
4673+ballot language be modified as necessary to ensure that the description
4674+of the controlled project is accurate and is not biased. The department
4675+of local government finance shall certify its approval or
4676+recommendations to the county auditor and the county election board
4677+not more than ten (10) days after the language of the public question is
4678+submitted to the department for review. If the department of local
4679+government finance recommends a modification to the ballot language,
4680+the county election board shall, after reviewing the recommendations
4681+of the department of local government finance, submit modified ballot
4682+language to the department for the department's approval or
4683+recommendation of any additional modifications. The public question
4684+may not be certified by the county auditor under subsection (e) unless
4685+the department of local government finance has first certified the
4686+department's final approval of the ballot language for the public
4687+question.
4688+(e) The county auditor shall certify the finally approved public
4689+question under IC 3-10-9-3 to the county election board of each county
4690+in which the political subdivision is located. The certification must
4691+occur not later than noon:
4692+(1) seventy-four (74) days before a primary election if the public
4693+question is to be placed on the primary or municipal primary
4694+election ballot; or
4695+(2) August 1 if the public question is to be placed on the general
4696+or municipal election ballot.
4697+Subject to the certification requirements and deadlines under this
4698+EH 1120—LS 6559/DI 120 109
4699+subsection and except as provided in subsection (j), the public question
4700+shall be placed on the ballot at the next primary election, general
4701+election or municipal election in which all voters of the political
4702+subdivision are entitled to vote. However, if a primary election, general
4703+election, or municipal election will not be held during the first year in
4704+which the public question is eligible to be placed on the ballot under
4705+this section and if the political subdivision requests the public question
4706+to be placed on the ballot at a special election, the public question shall
4707+be placed on the ballot at a special election to be held on the first
4708+Tuesday after the first Monday in May or November of the year. The
4709+certification must occur not later than noon seventy-four (74) days
4710+before a special election to be held in May (if the special election is to
4711+be held in May) or noon on August 1 (if the special election is to be
4712+held in November). The fiscal body of the political subdivision that
4713+requests the special election shall pay the costs of holding the special
4714+election. The county election board shall give notice under IC 5-3-1 of
4715+a special election conducted under this subsection. A special election
4716+conducted under this subsection is under the direction of the county
4717+election board. The county election board shall take all steps necessary
4718+to carry out the special election.
4719+(f) The circuit court clerk shall certify the results of the public
4720+question to the following:
4721+(1) The county auditor of each county in which the political
4722+subdivision is located.
4723+(2) The department of local government finance.
4724+(g) Subject to the requirements of IC 6-1.1-18.5-8, the political
4725+subdivision may issue the proposed bonds or enter into the proposed
4726+lease rental if a majority of the eligible voters voting on the public
4727+question vote in favor of the public question.
4728+(h) If a majority of the eligible voters voting on the public question
4729+vote in opposition to the public question, both of the following apply:
4730+(1) The political subdivision may not issue the proposed bonds or
4731+enter into the proposed lease rental.
4732+(2) Another public question under this section on the same or a
4733+substantially similar project may not be submitted to the voters
4734+earlier than:
4735+(A) except as provided in clause (B), seven hundred (700)
4736+days after the date of the public question; or
4737+(B) three hundred fifty (350) days after the date of the election,
4738+if a petition that meets the requirements of subsection (m) is
4739+submitted to the county auditor.
4740+(i) IC 3, to the extent not inconsistent with this section, applies to an
4741+EH 1120—LS 6559/DI 120 110
4742+election held under this section.
4743+(j) A political subdivision may not divide a controlled project in
4744+order to avoid the requirements of this section and section 3.5 of this
4745+chapter. A person that owns property within a political subdivision or
4746+a person that is a registered voter residing within a political subdivision
4747+may file a petition with the department of local government finance
4748+objecting that the political subdivision has divided a controlled project
4749+into two (2) or more capital projects in order to avoid the requirements
4750+of this section and section 3.5 of this chapter. The petition must be filed
4751+not more than ten (10) days after the political subdivision gives notice
4752+of the political subdivision's decision under section 3.5 of this chapter
4753+or a determination under section 5 of this chapter to issue bonds or
4754+enter into leases for a capital project that the person believes is the
4755+result of a division of a controlled project that is prohibited by this
4756+subsection. If the department of local government finance receives a
4757+petition under this subsection, the department shall not later than thirty
4758+(30) days after receiving the petition make a final determination on the
4759+issue of whether the political subdivision divided a controlled project
4760+in order to avoid the requirements of this section and section 3.5 of this
4761+chapter. If the department of local government finance determines that
4762+a political subdivision divided a controlled project in order to avoid the
4763+requirements of this section and section 3.5 of this chapter and the
4764+political subdivision continues to desire to proceed with the project, the
4765+political subdivision may appeal the determination of the department
4766+of local government finance to the Indiana board of tax review. A
4767+political subdivision shall be considered to have divided a capital
4768+project in order to avoid the requirements of this section and section
4769+3.5 of this chapter if the result of one (1) or more of the subprojects
4770+cannot reasonably be considered an independently desirable end in
4771+itself without reference to another capital project. This subsection does
4772+not prohibit a political subdivision from undertaking a series of capital
4773+projects in which the result of each capital project can reasonably be
4774+considered an independently desirable end in itself without reference
4775+to another capital project.
4776+(k) This subsection applies to a political subdivision for which a
4777+petition requesting a public question has been submitted under section
4778+3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
4779+the political subdivision may adopt a resolution to withdraw a
4780+controlled project from consideration in a public question. If the
4781+legislative body provides a certified copy of the resolution to the county
4782+auditor and the county election board not later than sixty-three (63)
4783+days before the election at which the public question would be on the
4784+EH 1120—LS 6559/DI 120 111
4785+ballot, the public question on the controlled project shall not be placed
4786+on the ballot and the public question on the controlled project shall not
4787+be held, regardless of whether the county auditor has certified the
4788+public question to the county election board. If the withdrawal of a
4789+public question under this subsection requires the county election
4790+board to reprint ballots, the political subdivision withdrawing the
4791+public question shall pay the costs of reprinting the ballots. If a political
4792+subdivision withdraws a public question under this subsection that
4793+would have been held at a special election and the county election
4794+board has printed the ballots before the legislative body of the political
4795+subdivision provides a certified copy of the withdrawal resolution to
4796+the county auditor and the county election board, the political
4797+subdivision withdrawing the public question shall pay the costs
4798+incurred by the county in printing the ballots. If a public question on a
4799+controlled project is withdrawn under this subsection, a public question
4800+under this section on the same controlled project or a substantially
4801+similar controlled project may not be submitted to the voters earlier
4802+than three hundred fifty (350) days after the date the resolution
4803+withdrawing the public question is adopted.
4804+(l) If a public question regarding a controlled project is placed on
4805+the ballot to be voted on at an election under this section, the political
4806+subdivision shall submit to the department of local government finance,
4807+at least thirty (30) days before the election, the following information
4808+regarding the proposed controlled project for posting on the
4809+department's Internet web site:
4810+(1) The cost per square foot of any buildings being constructed as
4811+part of the controlled project.
4812+(2) The effect that approval of the controlled project would have
4813+on the political subdivision's property tax rate.
4814+(3) The maximum term of the bonds or lease.
4815+(4) The maximum principal amount of the bonds or the maximum
4816+lease rental for the lease.
4817+(5) The estimated interest rates that will be paid and the total
4818+interest costs associated with the bonds or lease.
4819+(6) The purpose of the bonds or lease.
4820+(7) In the case of a controlled project proposed by a school
4821+corporation:
4822+(A) the current and proposed square footage of school building
4823+space per student;
4824+(B) enrollment patterns within the school corporation; and
4825+(C) the age and condition of the current school facilities.
4826+(m) If a majority of the eligible voters voting on the public question
4827+EH 1120—LS 6559/DI 120 112
4828+vote in opposition to the public question, a petition may be submitted
4829+to the county auditor to request that the limit under subsection
4830+(h)(2)(B) apply to the holding of a subsequent public question by the
4831+political subdivision. If such a petition is submitted to the county
4832+auditor and is signed by the lesser of:
4833+(1) five hundred (500) persons who are either owners of property
4834+within the political subdivision or registered voters residing
4835+within the political subdivision; or
4836+(2) five percent (5%) of the registered voters residing within the
4837+political subdivision;
4838+the limit under subsection (h)(2)(B) applies to the holding of a second
4839+public question by the political subdivision and the limit under
4840+subsection (h)(2)(A) does not apply to the holding of a second public
4841+question by the political subdivision.
4842+(n) At the request of a political subdivision that proposes to impose
4843+property taxes to pay debt service on bonds or lease rentals on a lease
4844+for a controlled project, the county auditor of a county in which the
4845+political subdivision is located shall determine the estimated average
4846+percentage of property tax increase on a homestead to be paid to the
4847+political subdivision that must be included in the public question under
4848+subsection (c) as follows:
4849+STEP ONE: Determine the average assessed value of a homestead
4850+located within the political subdivision.
4851+STEP TWO: For purposes of determining the net assessed value
4852+of the average homestead located within the political subdivision,
4853+subtract:
4854+(A) an amount for the homestead standard deduction under
4855+IC 6-1.1-12-37 as if the homestead described in STEP ONE
4856+was eligible for the deduction; and
4857+(B) an amount for the supplemental homestead deduction
4858+under IC 6-1.1-12-37.5 as if the homestead described in STEP
4859+ONE was eligible for the deduction;
4860+from the result of STEP ONE.
4861+STEP THREE: Divide the result of STEP TWO by one hundred
4862+(100).
4863+STEP FOUR: Determine the overall average tax rate per one
4864+hundred dollars ($100) of assessed valuation for the current year
4865+imposed on property located within the political subdivision.
4866+STEP FIVE: For purposes of determining net property tax liability
4867+of the average homestead located within the political subdivision:
4868+(A) multiply the result of STEP THREE by the result of STEP
4869+FOUR; and
4870+EH 1120—LS 6559/DI 120 113
4871+(B) as appropriate, apply any currently applicable county
4872+property tax credit rates and the credit for excessive property
4873+taxes under IC 6-1.1-20.6-7.5(a)(1).
4874+STEP SIX: Determine the amount of the political subdivision's
4875+part of the result determined in STEP FIVE.
4876+STEP SEVEN: Determine the estimated tax rate that will be
4877+imposed if the public question is approved by the voters.
4878+STEP EIGHT: Multiply the result of STEP SEVEN by the result
4879+of STEP THREE.
4880+STEP NINE: Divide the result of STEP EIGHT by the result of
4881+STEP SIX, expressed as a percentage.
4882+(o) At the request of a political subdivision that proposes to impose
4883+property taxes to pay debt service on bonds or lease rentals on a lease
4884+for a controlled project, the county auditor of a county in which the
4885+political subdivision is located shall determine the estimated average
4886+percentage of property tax increase on a business property to be paid
4887+to the political subdivision that must be included in the public question
4888+under subsection (c) as follows:
4889+STEP ONE: Determine the average assessed value of business
4890+property located within the political subdivision.
4891+STEP TWO: Divide the result of STEP ONE by one hundred
4892+(100).
4893+STEP THREE: Determine the overall average tax rate per one
4894+hundred dollars ($100) of assessed valuation for the current year
4895+imposed on property located within the political subdivision.
4896+STEP FOUR: For purposes of determining net property tax
4897+liability of the average business property located within the
4898+political subdivision:
4899+(A) multiply the result of STEP TWO by the result of STEP
4900+THREE; and
4901+(B) as appropriate, apply any currently applicable county
4902+property tax credit rates and the credit for excessive property
4903+taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
4904+was three percent (3%).
4905+STEP FIVE: Determine the amount of the political subdivision's
4906+part of the result determined in STEP FOUR.
4907+STEP SIX: Determine the estimated tax rate that will be imposed
4908+if the public question is approved by the voters.
4909+STEP SEVEN: Multiply the result of STEP TWO by the result of
4910+STEP SIX.
4911+STEP EIGHT: Divide the result of STEP SEVEN by the result of
4912+STEP FIVE, expressed as a percentage.
4913+EH 1120—LS 6559/DI 120 114
4914+(p) The county auditor shall certify the estimated average
4915+percentage of property tax increase on a homestead to be paid to the
4916+political subdivision determined under subsection (n), and the
4917+estimated average percentage of property tax increase on a business
4918+property to be paid to the political subdivision determined under
4919+subsection (o), in a manner prescribed by the department of local
4920+government finance, and provide the certification to the political
4921+subdivision that proposes to impose property taxes. The political
4922+subdivision shall provide the certification to the county election board
4923+and include the estimated average percentages in the language of the
4924+public question at the time the language of the public question is
4925+submitted to the county election board for approval as described in
4926+subsection (c).
4927+SECTION 12. IC 6-1.1-20-4.5, AS ADDED BY P.L.239-2023,
4928+SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4929+JANUARY 1, 2024 (RETROACTIVE)]: Sec. 4.5. (a) As used in this
4930+section, "maintenance emergency" refers to a response to a condition
4931+that is not otherwise subject to the application of section 1.1(a)(6) of
4932+this chapter and includes:
4933+(1) repair of a boiler or chiller system;
4934+(2) roof repair;
4935+(3) storm damage repair; or
4936+(4) any other repair that the department determines is a
4937+maintenance emergency for which waiver of the application of
4938+section 3.5(a)(1)(D) of this chapter (before its expiration) is
4939+warranted.
4940+(b) A political subdivision may submit a request to the department
4941+to waive the application of section 3.5(a)(1)(D) of this chapter, (before
4942+its expiration), if the proposed controlled project of the political
4943+subdivision is to address a maintenance emergency with respect to a
4944+building owned or leased by the political subdivision.
4945+(c) The department shall require the political subdivision to submit
4946+any information that the department considers necessary to determine
4947+whether the condition that the political subdivision contends is a
4948+maintenance emergency.
4949+(d) The department shall review a request and issue a determination
4950+not later than forty-five (45) days after the department receives a
4951+request under this section determining whether the condition that the
4952+political subdivision contends is a maintenance emergency is sufficient
4953+to waive the application of section 3.5(a)(1)(D) of this chapter. (before
4954+its expiration). If the department determines that the condition is a
4955+maintenance emergency then section 3.5(a)(1)(D) of this chapter
4956+EH 1120—LS 6559/DI 120 115
4957+(before its expiration) is waived and does not apply to the proposed
4958+controlled project.
4959+(e) A waiver of the application of section 3.5(a)(1)(D) of this
4960+chapter (before its expiration) in accordance with this section may not
4961+be construed as a waiver of any other requirement of this chapter with
4962+respect to the proposed controlled project.
4963+(f) This section expires December 31, 2024.
4964+SECTION 13. IC 6-1.1-39-3, AS AMENDED BY P.L.257-2019,
4965+SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4966+JULY 1, 2024]: Sec. 3. (a) The fiscal body shall publish notice of the
4967+adoption and substance of the ordinance in accordance with IC 5-3-1
4968+after:
4969+(1) the adoption of the ordinance under section 2 of this chapter;
4970+and
4971+(2) the fiscal body receives preliminary certification from the
4972+Indiana economic development corporation under section 2.5 of
4973+this chapter that the proposed industrial development project
4974+qualifies as a qualified industrial development project and that
4975+there is a reasonable likelihood that a loan from the industrial
4976+development fund will be approved under IC 5-28-9-12.
4977+The notice must state the general boundaries of the area designated as
4978+an economic development district and must state that written
4979+remonstrances may be filed with the fiscal body until the time
4980+designated for the hearing. The notice must also name the place, date,
4981+and time when the fiscal body will receive and hear remonstrances and
4982+objections from persons interested in or affected by the proceedings
4983+pertaining to the proposed economic development district designation
4984+and will determine the public utility and benefit of the proposed
4985+economic development district designation. All persons affected in any
4986+manner by the hearing, including all taxpayers of the economic
4987+development district, shall be considered notified of the pendency of
4988+the hearing and of subsequent acts, hearings, adjournments, and orders
4989+of the fiscal body affecting the economic development district if the
4990+fiscal body gives the notice required by this section.
4991+(b) A copy of the notice of the hearing shall be filed with the office
4992+of the unit's plan commission, board of zoning appeals, works board,
4993+park board, building commissioner, and any other departments, bodies,
4994+or officers of the unit having to do with unit planning, variances from
4995+zoning ordinances, land use, or the issuance of building permits.
4996+(c) At the hearing, which may be recessed and reconvened from
4997+time to time, the fiscal body shall hear all persons interested in the
4998+proceedings and shall consider all written remonstrances and
4999+EH 1120—LS 6559/DI 120 116
5000+objections that have been filed. After considering the evidence
5001+presented, the fiscal body shall take final action determining the public
5002+utility and benefit of the proposed economic development district
5003+designation and confirming, modifying and confirming, or rescinding
5004+the ordinance. The final action taken by the fiscal body shall be
5005+recorded and is final and conclusive, except that an appeal may be
5006+taken in the manner prescribed by section 4 of this chapter.
5007+(d) If the fiscal body confirms, or modifies and confirms, the
5008+ordinance, the fiscal body shall file a copy of the ordinance with both
5009+the auditor of the county in which the unit is located and the
5010+department, together with any supporting documents that are relevant
5011+to the computation of assessed values in the allocation area, within
5012+thirty (30) days after the date on which the fiscal body takes final action
5013+on the ordinance.
5014+(e) A fiscal body is prohibited from removing a parcel of real
5015+property from an existing economic development district or an
5016+existing tax increment financing district, as applicable under this
5017+chapter, and subsequently adding the same parcel of real property
5018+back into the economic development district or tax increment
5019+financing district during the life of the economic development
5020+district or tax increment financing district.
5021+SECTION 14. IC 6-1.1-39-5, AS AMENDED BY P.L.257-2019,
5022+SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5023+JULY 1, 2024]: Sec. 5. (a) A declaratory ordinance adopted under
5024+section 2 of this chapter and confirmed under section 3 of this chapter
5025+must include a provision with respect to the allocation and distribution
5026+of property taxes for the purposes and in the manner provided in this
5027+section. The allocation provision must apply to the entire economic
5028+development district. The allocation provisions must require that any
5029+property taxes subsequently levied by or for the benefit of any public
5030+body entitled to a distribution of property taxes on taxable property in
5031+the economic development district be allocated and distributed as
5032+follows:
5033+(1) Except as otherwise provided in this section, the proceeds of
5034+the taxes attributable to the lesser of:
5035+(A) the assessed value of the property for the assessment date
5036+with respect to which the allocation and distribution is made;
5037+or
5038+(B) the base assessed value;
5039+shall be allocated to and, when collected, paid into the funds of
5040+the respective taxing units. However, if the effective date of the
5041+allocation provision of a declaratory ordinance is after March 1,
5042+EH 1120—LS 6559/DI 120 117
5043+1985, and before January 1, 1986, and if an improvement to
5044+property was partially completed on March 1, 1985, the unit may
5045+provide in the declaratory ordinance that the taxes attributable to
5046+the assessed value of the property as finally determined for March
5047+1, 1984, shall be allocated to and, when collected, paid into the
5048+funds of the respective taxing units.
5049+(2) Except as otherwise provided in this section, part or all of the
5050+property tax proceeds in excess of those described in subdivision
5051+(1), as specified in the declaratory ordinance, shall be allocated to
5052+the unit for the economic development district and, when
5053+collected, paid into a special fund established by the unit for that
5054+economic development district that may be used only to pay the
5055+principal of and interest on obligations owed by the unit under
5056+IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of
5057+industrial development programs in, or serving, that economic
5058+development district. The amount not paid into the special fund
5059+shall be paid to the respective units in the manner prescribed by
5060+subdivision (1).
5061+(3) When the money in the fund is sufficient to pay all
5062+outstanding principal of and interest (to the earliest date on which
5063+the obligations can be redeemed) on obligations owed by the unit
5064+under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing
5065+of industrial development programs in, or serving, that economic
5066+development district, money in the special fund in excess of that
5067+amount shall be paid to the respective taxing units in the manner
5068+prescribed by subdivision (1).
5069+(b) Property tax proceeds allocable to the economic development
5070+district under subsection (a)(2) must, subject to subsection (a)(3), be
5071+irrevocably pledged by the unit for payment as set forth in subsection
5072+(a)(2).
5073+(c) For the purpose of allocating taxes levied by or for any taxing
5074+unit or units, the assessed value of taxable property in a territory in the
5075+economic development district that is annexed by any taxing unit after
5076+the effective date of the allocation provision of the declaratory
5077+ordinance is the lesser of:
5078+(1) the assessed value of the property for the assessment date with
5079+respect to which the allocation and distribution is made; or
5080+(2) the base assessed value.
5081+(d) Notwithstanding any other law, each assessor shall, upon
5082+petition of the fiscal body, reassess the taxable property situated upon
5083+or in, or added to, the economic development district effective on the
5084+next assessment date after the petition.
5085+EH 1120—LS 6559/DI 120 118
5086+(e) Notwithstanding any other law, the assessed value of all taxable
5087+property in the economic development district, for purposes of tax
5088+limitation, property tax replacement, and formulation of the budget, tax
5089+rate, and tax levy for each political subdivision in which the property
5090+is located, is the lesser of:
5091+(1) the assessed value of the property as valued without regard to
5092+this section; or
5093+(2) the base assessed value.
5094+(f) The state board of accounts and department of local government
5095+finance shall make the rules and prescribe the forms and procedures
5096+that they consider expedient for the implementation of this chapter.
5097+After each reassessment of a group of parcels under a reassessment
5098+plan prepared under IC 6-1.1-4-4.2 the department of local government
5099+finance shall adjust the base assessed value one (1) time to neutralize
5100+any effect of the reassessment on the property tax proceeds allocated
5101+to the district under this section. After each annual adjustment under
5102+IC 6-1.1-4-4.5, the department of local government finance shall adjust
5103+the base assessed value to neutralize any effect of the annual
5104+adjustment on the property tax proceeds allocated to the district under
5105+this section. However, the adjustments under this subsection may not
5106+include the effect of property tax abatements under IC 6-1.1-12.1.
5107+(g) As used in this section, "property taxes" means:
5108+(1) taxes imposed under this article on real property; and
5109+(2) any part of the taxes imposed under this article on depreciable
5110+personal property that the unit has by ordinance allocated to the
5111+economic development district. However, the ordinance may not
5112+limit the allocation to taxes on depreciable personal property with
5113+any particular useful life or lives.
5114+If a unit had, by ordinance adopted before May 8, 1987, allocated to an
5115+economic development district property taxes imposed under IC 6-1.1
5116+on depreciable personal property that has a useful life in excess of eight
5117+(8) years, the ordinance continues in effect until an ordinance is
5118+adopted by the unit under subdivision (2).
5119+(h) As used in this section, "base assessed value" means, subject to
5120+subsection (i):
5121+(1) the net assessed value of all the property as finally determined
5122+for the assessment date immediately preceding the effective date
5123+of the allocation provision of the declaratory resolution, as
5124+adjusted under subsection (f); plus
5125+(2) to the extent that it is not included in subdivision (1), the net
5126+assessed value of property that is assessed as residential property
5127+under the rules of the department of local government finance,
5128+EH 1120—LS 6559/DI 120 119
5129+within the economic development district, as finally determined
5130+for the current assessment date.
5131+Subdivision (2) applies only to economic development districts
5132+established after June 30, 1997, and to additional areas established
5133+after June 30, 1997.
5134+(i) If a fiscal body confirms, or modifies and confirms, an ordinance
5135+under section 3 of this chapter and the fiscal body makes either of the
5136+filings required under section 3(d) of this chapter after the first
5137+anniversary of the effective date of the allocation provision in the
5138+ordinance, the auditor of the county in which the unit is located shall
5139+compute the base assessed value for the allocation area using the
5140+assessment date immediately preceding the later of:
5141+(1) the date on which the documents are filed with the county
5142+auditor; or
5143+(2) the date on which the documents are filed with the
5144+department.
5145+(j) A fiscal body is prohibited from removing a parcel of real
5146+property from an existing economic development district or an
5147+existing tax increment financing district, as applicable under this
5148+chapter, and subsequently adding the same parcel of real property
5149+back into the economic development district or tax increment
5150+financing district during the life of the economic development
5151+district or tax increment financing district.
5152+SECTION 15. IC 6-1.1-49-10, AS ADDED BY P.L.95-2023,
5153+SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5154+JANUARY 1, 2025]: Sec. 10. (a) If an individual who is receiving the
5155+credit provided by this chapter:
5156+(1) knows or should have known that the individual does not
5157+qualify for the credit under this chapter; or
5158+(2) changes the use of the individual's property so that part or all
5159+of the property no longer qualifies for the credit under this
5160+chapter;
5161+the individual must file a certified statement with the county auditor,
5162+notifying the county auditor that subdivision (1) or (2) applies, not
5163+more than sixty (60) days after the date subdivision (1) or (2) first
5164+applies.
5165+(b) An individual who fails to file the statement required by this
5166+section is liable for any additional taxes that would have been due on
5167+the property if the individual had filed the statement as required by this
5168+section, plus a civil penalty equal to ten percent (10%) of the additional
5169+taxes due. The additional taxes owed plus the civil penalty become part
5170+of the property tax liability for purposes of this article.
5171+EH 1120—LS 6559/DI 120 120
5172+(c) The civil penalty imposed under this section is in addition to any
5173+interest and penalties for a delinquent payment that might otherwise be
5174+due. One percent (1%) of the total civil penalty collected under this
5175+section shall be transferred by the county to the department of local
5176+government finance for use by the department in establishing and
5177+maintaining the homestead property data base under IC 6-1.1-12-37(i)
5178+IC 6-1.1-12-37(j) and, to the extent there is money remaining, for any
5179+other purposes of the department.
5180+SECTION 16. IC 8-22-3.5-6, AS AMENDED BY P.L.257-2019,
5181+SECTION 80, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5182+JULY 1, 2024]: Sec. 6. (a) After adoption of the resolution under
5183+section 5 of this chapter, the commission shall:
5184+(1) publish notice of the adoption and substance of the resolution
5185+in accordance with IC 5-3-1; and
5186+(2) file the following information with each taxing unit that has
5187+authority to levy property taxes in the geographic area where the
5188+airport development zone is located:
5189+(A) A copy of the notice required by subdivision (1).
5190+(B) A statement disclosing the impact of the airport
5191+development zone, including the following:
5192+(i) The estimated economic benefits and costs incurred by
5193+the airport development zone, as measured by increased
5194+employment and anticipated growth of real property
5195+assessed values.
5196+(ii) The anticipated impact on tax revenues of each taxing
5197+unit.
5198+The notice must state the general boundaries of the area designated as
5199+an airport development zone and must state that written remonstrances
5200+may be filed with the commission until the time designated for the
5201+hearing. The notice must also name the place, date, and time when the
5202+commission will receive and hear remonstrances and objections from
5203+persons interested in or affected by the proceedings pertaining to the
5204+proposed airport development zone designation and will determine the
5205+public utility and benefit of the proposed airport development zone
5206+designation. The commission shall file the information required by
5207+subdivision (2) with the officers of the taxing unit who are authorized
5208+to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten
5209+(10) days before the date of the public hearing. All persons affected in
5210+any manner by the hearing, including all taxpayers within the taxing
5211+district of the airport authority, shall be considered notified of the
5212+pendency of the hearing and of subsequent acts, hearings,
5213+adjournments, and orders of the commission affecting the airport
5214+EH 1120—LS 6559/DI 120 121
5215+development zone if the commission gives the notice required by this
5216+section.
5217+(b) At the hearing, which may be recessed and reconvened from
5218+time to time, the commission shall hear all persons interested in the
5219+proceedings and shall consider all written remonstrances and
5220+objections that have been filed. After considering the evidence
5221+presented, the commission shall take final action determining the
5222+public utility and benefit of the proposed airport development zone
5223+designation and confirming, modifying and confirming, or rescinding
5224+the resolution. The final action taken by the commission shall be
5225+recorded and is final and conclusive, except that an appeal may be
5226+taken in the manner prescribed by section 7 of this chapter.
5227+(c) If the commission confirms, or modifies and confirms, the
5228+resolution, the commission shall file a copy of the resolution with both
5229+the auditor of the county in which the airport development zone is
5230+located and the department of local government finance, together with
5231+any supporting documents that are relevant to the computation of
5232+assessed values in the airport development zone, within thirty (30) days
5233+after the date on which the commission takes final action on the
5234+resolution.
5235+(d) A commission is prohibited from removing a parcel of real
5236+property from an existing airport development zone or an existing
5237+tax increment financing district, as applicable under this chapter,
5238+and subsequently adding the same parcel of real property back into
5239+the airport development zone or tax increment financing district
5240+during the life of the airport development zone or tax increment
5241+financing district.
5242+SECTION 17. IC 8-22-3.5-9, AS AMENDED BY P.L.174-2022,
5243+SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5244+JULY 1, 2024]: Sec. 9. (a) As used in this section, "base assessed
5245+value" means, subject to subsection (k):
5246+(1) the net assessed value of all the tangible property as finally
5247+determined for the assessment date immediately preceding the
5248+effective date of the allocation provision of the commission's
5249+resolution adopted under section 5 or 9.5 of this chapter,
5250+notwithstanding the date of the final action taken under section 6
5251+of this chapter; plus
5252+(2) to the extent it is not included in subdivision (1), the net
5253+assessed value of property that is assessed as residential property
5254+under the rules of the department of local government finance,
5255+within the airport development zone, as finally determined for the
5256+current assessment date.
5257+EH 1120—LS 6559/DI 120 122
5258+However, subdivision (2) applies only to an airport development zone
5259+established after June 30, 1997, and the portion of an airport
5260+development zone established before June 30, 1997, that is added to an
5261+existing airport development zone.
5262+(b) A resolution adopted under section 5 of this chapter and
5263+confirmed under section 6 of this chapter must include a provision with
5264+respect to the allocation and distribution of property taxes for the
5265+purposes and in the manner provided in this section.
5266+(c) The allocation provision must:
5267+(1) apply to the entire airport development zone; and
5268+(2) require that any property tax on taxable tangible property
5269+subsequently levied by or for the benefit of any public body
5270+entitled to a distribution of property taxes in the airport
5271+development zone be allocated and distributed as provided in
5272+subsections (d) and (e).
5273+(d) Except as otherwise provided in this section:
5274+(1) the proceeds of the taxes attributable to the lesser of:
5275+(A) the assessed value of the tangible property for the
5276+assessment date with respect to which the allocation and
5277+distribution is made; or
5278+(B) the base assessed value;
5279+shall be allocated and, when collected, paid into the funds of the
5280+respective taxing units; and
5281+(2) the excess of the proceeds of the property taxes imposed for
5282+the assessment date with respect to which the allocation and
5283+distribution are made that are attributable to taxes imposed after
5284+being approved by the voters in a referendum or local public
5285+question conducted after April 30, 2010, not otherwise included
5286+in subdivision (1) shall be allocated to and, when collected, paid
5287+into the funds of the taxing unit for which the referendum or local
5288+public question was conducted.
5289+(e) All of the property tax proceeds in excess of those described in
5290+subsection (d) shall be allocated to the eligible entity for the airport
5291+development zone and, when collected, paid into special funds as
5292+follows:
5293+(1) The commission may determine that a portion of tax proceeds
5294+shall be allocated to a training grant fund to be expended by the
5295+commission without appropriation solely for the purpose of
5296+reimbursing training expenses incurred by public or private
5297+entities in the training of employees for the qualified airport
5298+development project.
5299+(2) The commission may determine that a portion of tax proceeds
5300+EH 1120—LS 6559/DI 120 123
5301+shall be allocated to a debt service fund and dedicated to the
5302+payment of principal and interest on revenue bonds or a loan
5303+contract of the board of aviation commissioners or airport
5304+authority for a qualified airport development project, to the
5305+payment of leases for a qualified airport development project, or
5306+to the payment of principal and interest on bonds issued by an
5307+eligible entity to pay for qualified airport development projects in
5308+the airport development zone or serving the airport development
5309+zone.
5310+(3) The commission may determine that a part of the tax proceeds
5311+shall be allocated to a project fund and used to pay expenses
5312+incurred by the commission for a qualified airport development
5313+project that is in the airport development zone or is serving the
5314+airport development zone.
5315+(4) Except as provided in subsection (f), all remaining tax
5316+proceeds after allocations are made under subdivisions (1), (2),
5317+and (3) shall be allocated to a project fund and dedicated to the
5318+reimbursement of expenditures made by the commission for a
5319+qualified airport development project that is in the airport
5320+development zone or is serving the airport development zone.
5321+(f) Before July 15 of each year, the commission shall do the
655322 following:
66-(1) The maximum amount of any match provided by the state on
67-behalf of the employee to a defined contribution plan established
68-under section 1.5(a) of this chapter.
69-(2) Two percent (2%) of the employee's base salary.
70-(g) This subsection applies to a year:
71-(1) after the first year in which an employee is enrolled in the
72-deferred compensation plan; and
73-(2) in which the employee does not affirmatively choose a
74-contribution amount under subsection (h).
75-The percentage of the employee's base salary used for the year in
76-subsection (e)(2) or (f)(2) to determine the employee's contribution
77-increases by one-half percent (0.5%) from the percentage determined
78-in the immediately preceding year. The maximum percentage of an
79-employee's base salary that may be deducted under this subsection is
80-HEA 1120 — CC 1 3
81-five percent (5%). The contribution increase occurs on the anniversary
82-date of the employee's enrollment in the deferred compensation plan.
83-(h) An employee may affirmatively elect to enroll in the deferred
84-compensation plan in the amount described in subsections (d)
85-through (g). An employee may contribute to the deferred
86-compensation plan established by the state under this chapter an
87-amount other than the amount described in subsections (d) through (g)
88-by affirmatively choosing to contribute:
89-(1) a higher amount;
90-(2) a lower amount; or
91-(3) zero (0).
92-SECTION 2. IC 5-10-5.5-22, AS AMENDED BY P.L.145-2020,
93-SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
94-JULY 1, 2024]: Sec. 22. (a) As used in this section, "DROP" refers to
95-a deferred retirement option plan established under this section.
96-(b) As used in this section, "DROP entry date" means the date that
97-a participant's election to enter a DROP becomes effective.
98-(c) As used in this section, "DROP frozen benefit" refers to an
99-annual retirement allowance computed under section 10 of this chapter
100-based on a participant's:
101-(1) average annual salary; and
102-(2) years of creditable service;
103-on the date the participant enters the DROP.
104-(d) As used in this section, "DROP retirement date" means the
105-future retirement date selected by a participant at the time the
106-participant elects to enter the DROP.
107-(e) Only a participant who is eligible to receive an unreduced annual
108-retirement allowance immediately upon termination of employment
109-may elect to enter a DROP. A participant who elects to enter the DROP
110-must shall do the following:
111-(1) Agree to the following:
112-(1) (A) The participant shall execute an irrevocable election to
113-retire on the DROP retirement date and must remain in active
114-service until that date.
115-(2) (B) While in the DROP, the participant shall continue to
116-make contributions under section 8 of this chapter.
117-(3) (C) The participant shall select a DROP retirement date not
118-less than twelve (12) months and not more than:
119-(i) thirty-six (36) months after the participant's DROP entry
120-date, for a participant who executes an election described
121-in clause (A) before July 1, 2024; or
122-(ii) sixty (60) months after the participant's DROP entry
123-HEA 1120 — CC 1 4
124-date, for a participant who executes an election
125-described in clause (A) after June 30, 2024.
126-(4) (D) The participant may not remain in the DROP after the
127-date the participant reaches the mandatory retirement age
128-under section 9 of this chapter.
129-(5) (E) The participant may make an election to enter the
130-DROP only once in the participant's lifetime.
131-(2) Notify the participant's employer of the DROP election
132-within thirty (30) days of the election.
133-(f) Notwithstanding subsection (e), a participant that entered the
134-DROP before July 1, 2024, and that has not exited the DROP may
135-elect to extend the participant's DROP retirement date up to sixty
136-(60) months after the participant's DROP entry date.
137-(g) A participant that makes the election described in subsection
138-(f) shall notify the participant's employer within thirty (30) days of
139-the election.
140-(f) (h) Contributions or payments provided by the general assembly
141-under section 4(b)(4) of this chapter continue for a participant while
142-the participant is in the DROP.
143-(g) (i) A participant shall exit the DROP on the earliest of the
144-following:
145-(1) The participant's DROP retirement date.
146-(2) Either:
147-(A) thirty-six (36) months after the participant's DROP entry
148-date, if the participant:
149-(i) executes an election described in subsection (e) before
150-July 1, 2024; and
151-(ii) does not execute an extension described in subsection
152-(f); or
153-(B) sixty (60) months after the participant's DROP entry
154-date, if the participant:
155-(i) executes an election described in subsection (e) after
156-June 30, 2024; or
157-(ii) executes an extension described in subsection (f).
158-(3) The participant's mandatory retirement age.
159-(4) The date the participant retires because of a disability as
160-provided by subsection (k). (m).
161-(h) (j) A participant who retires on the participant's DROP
162-retirement date or on the date the participant retires because of a
163-disability as provided by subsection (k) (m) may elect to receive an
164-annual retirement allowance:
165-(1) computed under section 10 of this chapter as if the participant
166-HEA 1120 — CC 1 5
167-had never entered the DROP; or
168-(2) consisting of:
169-(A) the DROP frozen benefit; plus
170-(B) an additional amount, paid as the participant elects under
171-subsection (i), (k), determined by multiplying:
172-(i) the DROP frozen benefit; by
173-(ii) the number of months the participant was in the DROP.
174-(i) (k) The participant shall elect, at the participant's retirement, to
175-receive the additional amount calculated under subsection (h)(2)(B)
176-(j)(2)(B) in one (1) of the following ways:
177-(1) A lump sum paid on:
178-(A) the participant's DROP retirement date; or
179-(B) the date the participant retires because of a disability as
180-provided by subsection (k). (m).
181-(2) Three (3) equal annual payments:
182-(A) commencing on:
183-(i) the participant's DROP retirement date; or
184-(ii) the date the participant retires because of a disability as
185-provided by subsection (k); (m); and
186-(B) thereafter paid on:
187-(i) the anniversary of the participant's DROP retirement
188-date; or
189-(ii) the date the participant retires because of a disability as
190-provided by subsection (k). (m).
191-(j) (l) A cost of living increase determined under section 21(c) of
192-this chapter does not apply to the additional amount calculated under
193-subsection (h)(2)(B) (j)(2)(B) at the participant's DROP retirement date
194-or the date the participant retires because of a disability as provided by
195-subsection (k). (m). No cost of living increase is applied to a DROP
196-frozen benefit while the participant is in the DROP. After the
197-participant's DROP retirement date or the date the participant retires
198-because of a disability as provided by subsection (k), (m), cost of living
199-increases determined under section 21(c) of this chapter apply to the
200-participant's annual retirement allowance computed under this section.
201-(k) (m) If a participant becomes disabled, in the line of duty or other
202-than in the line of duty while in the DROP, the participant's annual
203-retirement allowance is computed as follows:
204-(1) If the participant retires because of a disability less than
205-twelve (12) months after the date the participant enters the DROP,
206-the participant's annual retirement allowance is calculated as if
207-the participant had never entered the DROP.
208-(2) If the participant retires because of a disability at least twelve
209-HEA 1120 — CC 1 6
210-(12) months after the date the participant enters the DROP, the
211-participant's annual retirement allowance is calculated under this
212-section, and the participant's retirement date is the date the
213-member retires because of a disability rather than the participant's
214-DROP retirement date.
215-(l) (n) If, before payment of the participant's annual retirement
216-allowance begins, the participant dies in the line of duty or other than
217-in the line of duty, death benefits are payable to the participant's
218-surviving spouse. If there is no surviving spouse, the death benefits
219-must be divided equally among the participant's surviving children. If
220-there are no surviving children, the death benefits are paid to the
221-participant's parents. If there are no surviving parents, the death
222-benefits are paid to the participant's estate. The death benefits are
223-determined as follows:
224-(1) If the participant dies less than twelve (12) months after the
225-date the participant enters the DROP, the death benefits are
226-calculated as if the participant had never entered the DROP.
227-(2) If the participant dies at least twelve (12) months after the date
228-the participant enters the DROP, the death benefits consist of both
229-of the following:
230-(A) At the election of the survivor or survivors to whom the
231-benefit is payable, the benefit calculated under subsection
232-(h)(2)(B) (j)(2)(B) is paid in either:
233-(i) a lump sum; or
234-(ii) three (3) equal annual payments, the first as soon as
235-practicable after the date of the participant's death, the
236-second on the first anniversary of the participant's death, and
237-the third on the second anniversary of the participant's death.
238-(B) A benefit is paid on the DROP frozen benefit under the
239-terms of the retirement plan created by this chapter.
240-(m) (o) Except as provided under subsections (k) (m) and (l), (n),
241-the annual retirement allowance for a participant who exits the DROP
242-for any reason other than retirement on the participant's DROP
243-retirement date is calculated as if the participant had never entered the
244-DROP.
245-SECTION 3. IC 5-11-20-1.5 IS ADDED TO THE INDIANA CODE
246-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
247-UPON PASSAGE]: Sec. 1.5. (a) As used in this chapter, "delinquent
248-political subdivision" means a political subdivision offering an
249-employee retirement plan described in section 3(b) of this chapter
250-that:
251-(1) received less than the actuarially determined contribution
252-HEA 1120 — CC 1 7
253-for at least three (3) out of the last five (5) immediately
254-preceding fiscal years, as determined by the system or its
255-agent; or
256-(2) was less than fifty percent (50%) funded at any time
257-during the immediately preceding fiscal year, as determined
258-by the system or its agent.
259-(b) As used in this chapter, "delinquent political subdivision"
260-does not include a political subdivision offering an employee
261-retirement plan described in section 3(b) of this chapter that:
262-(1) satisfies subsection (a)(1) or (a)(2) but is subject to an
263-existing court order requiring the political subdivision to fund
264-the plan benefits; or
265-(2) satisfies subsection (a)(1) or (a)(2) but was established
266-some time during the last five (5) immediately preceding fiscal
267-years.
268-(c) A police benefit fund qualifies as a delinquent political
269-subdivision if it satisfies subsection (a)(1). A police benefit fund
270-does not qualify as a delinquent political subdivision if it satisfies
271-subsection (a)(2) but does not satisfy subsection (a)(1).
272-SECTION 4. IC 5-11-20-2.5 IS ADDED TO THE INDIANA CODE
273-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
274-UPON PASSAGE]: Sec. 2.5. As used in this chapter, "system"
275-refers to the Indiana public retirement system established by
276-IC 5-10.5-2-1.
277-SECTION 5. IC 5-11-20-6 IS ADDED TO THE INDIANA CODE
278-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
279-UPON PASSAGE]: Sec. 6. (a) On or before June 15 of each year,
280-the system shall send a delinquency notice to a delinquent political
281-subdivision. The delinquency notice must inform the delinquent
282-political subdivision that:
283-(1) an employee retirement plan offered by the delinquent
284-political subdivision:
285-(A) received less than ninety-five percent (95%) of the
286-actuarially determined contribution for the immediately
287-preceding fiscal year, as determined by the system or its
288-agent; or
289-(B) was less than fifty percent (50%) funded at any time
290-during the immediately preceding fiscal year, as
291-determined by the system or its agent; and
292-(2) the delinquent political subdivision must take the steps
293-described in subsection (b).
294-(b) After receiving the notice described in subsection (a), a
295-HEA 1120 — CC 1 8
296-political subdivision shall make a presentation that includes a
297-remediation plan to the interim study committee on pension
298-management oversight (established by IC 2-5-1.3-4) regarding the
299-delinquent employee retirement plan described in subsection (a).
300-SECTION 6. IC 6-1.1-12-10.1, AS AMENDED BY P.L.257-2019,
5323+(1) Determine the amount, if any, by which tax proceeds allocated
5324+to the project fund in subsection (e)(3) in the following year will
5325+exceed the amount necessary to satisfy amounts required under
5326+subsection (e).
5327+(2) Provide a written notice to the county auditor and the officers
5328+who are authorized to fix budgets, tax rates, and tax levies under
5329+IC 6-1.1-17-5 for each of the other taxing units that is wholly or
5330+partly located within the allocation area. The notice must:
5331+(A) state the amount, if any, of excess tax proceeds that the
5332+commission has determined may be allocated to the respective
5333+taxing units in the manner prescribed in subsection (d)(1); or
5334+(B) state that the commission has determined that there are no
5335+excess tax proceeds that may be allocated to the respective
5336+taxing units in the manner prescribed in subsection (d)(1).
5337+The county auditor shall allocate to the respective taxing units the
5338+amount, if any, of excess tax proceeds determined by the
5339+commission.
5340+(g) When money in the debt service fund and in the project fund is
5341+sufficient to pay all outstanding principal and interest (to the earliest
5342+date on which the obligations can be redeemed) on revenue bonds
5343+EH 1120—LS 6559/DI 120 124
5344+issued by the board of aviation commissioners or airport authority for
5345+the financing of qualified airport development projects, all lease rentals
5346+payable on leases of qualified airport development projects, and all
5347+costs and expenditures associated with all qualified airport
5348+development projects, money in the debt service fund and in the project
5349+fund in excess of those amounts shall be paid to the respective taxing
5350+units in the manner prescribed by subsection (d)(1).
5351+(h) Property tax proceeds allocable to the debt service fund under
5352+subsection (e)(2) must, subject to subsection (g), be irrevocably
5353+pledged by the eligible entity for the purpose set forth in subsection
5354+(e)(2).
5355+(i) Notwithstanding any other law, each assessor shall, upon petition
5356+of the commission, reassess the taxable tangible property situated upon
5357+or in, or added to, the airport development zone effective on the next
5358+assessment date after the petition.
5359+(j) Notwithstanding any other law, the assessed value of all taxable
5360+tangible property in the airport development zone, for purposes of tax
5361+limitation, property tax replacement, and formulation of the budget, tax
5362+rate, and tax levy for each political subdivision in which the property
5363+is located is the lesser of:
5364+(1) the assessed value of the tangible property as valued without
5365+regard to this section; or
5366+(2) the base assessed value.
5367+(k) If the commission confirms, or modifies and confirms, a
5368+resolution under section 6 of this chapter and the commission makes
5369+either of the filings required under section 6(c) of this chapter after the
5370+first anniversary of the effective date of the allocation provision, the
5371+auditor of the county in which the airport development zone is located
5372+shall compute the base assessed value for the allocation area using the
5373+assessment date immediately preceding the later of:
5374+(1) the date on which the documents are filed with the county
5375+auditor; or
5376+(2) the date on which the documents are filed with the department
5377+of local government finance.
5378+(l) For an airport development zone established after June 30, 2024,
5379+"residential property" refers to the assessed value of property that is
5380+allocated to the one percent (1%) homestead land and improvement
5381+categories in the county tax and billing software system, along with the
5382+residential assessed value as defined for purposes of calculating the
5383+rate for the local income tax property tax relief credit designated for
5384+residential property under IC 6-3.6-5-6(d)(3).
5385+(m) A commission is prohibited from removing a parcel of real
5386+EH 1120—LS 6559/DI 120 125
5387+property from an existing airport development zone or an existing
5388+tax increment financing district, as applicable under this chapter,
5389+and subsequently adding the same parcel of real property back into
5390+the airport development zone or tax increment financing district
5391+during the life of the airport development zone or tax increment
5392+financing district.
5393+SECTION 18. IC 20-26-12-1, AS AMENDED BY P.L.201-2023,
5394+SECTION 163, IS AMENDED TO READ AS FOLLOWS
5395+[EFFECTIVE JULY 1, 2024]: Sec. 1. (a) Except as provided in
5396+subsection (b) but notwithstanding any other law, each governing body
5397+of a school corporation and each organizer of a charter school shall
5398+purchase from a publisher, either individually or through a purchasing
5399+cooperative of school corporations, as applicable, the curricular
5400+materials selected by the proper local officials, and shall provide at no
5401+cost the curricular materials to each student enrolled in the school
5402+corporation or charter school. Curricular materials provided to a
5403+student under this section remain the property of the governing body of
5404+the school corporation or organizer of the charter school.
5405+(b) This section does not prohibit a governing body of a school
5406+corporation or an organizer of a charter school from assessing and
5407+collecting a reasonable fee for lost or significantly damaged curricular
5408+materials in accordance with rules established by the state board under
5409+subsection (c). Fees collected under this subsection must be deposited
5410+in the: separate curricular materials account established under
5411+IC 20-40-22-9 for
5412+(1) education fund of the school corporation; or
5413+(2) education fund of the charter school, or, if the charter
5414+school does not have an education fund, the same fund into
5415+which state tuition support is deposited for the charter school;
5416+in which the student was enrolled at the time the fee was imposed.
5417+(c) The state board shall adopt rules under IC 4-22-2, including
5418+emergency rules in the manner provided in IC 4-22-2-37.1, to
5419+implement this section.
5420+SECTION 19. IC 20-26-12-2, AS AMENDED BY P.L.201-2023,
5421+SECTION 164, IS AMENDED TO READ AS FOLLOWS
5422+[EFFECTIVE JULY 1, 2024]: Sec. 2. (a) A governing body or an
5423+organizer of a charter school may purchase from a publisher any
5424+curricular material selected by the proper local officials. The governing
5425+body or the organizer of a charter school may not rent the curricular
5426+materials to students enrolled in any public school.
5427+(b) A governing body may rent curricular materials to students
5428+enrolled in any nonpublic school that is located within the attendance
5429+EH 1120—LS 6559/DI 120 126
5430+unit served by the governing body. An organizer of a charter school
5431+may rent curricular materials to students enrolled in any nonpublic
5432+school.
5433+(c) A governing body or an organizer of a charter school may
5434+negotiate the rental rate for the curricular materials rented to any
5435+nonpublic school under subsection (b).
5436+(d) A governing body shall collect and deposit the amounts received
5437+from the rental of curricular materials to a nonpublic school into the
5438+curricular materials account, in accordance with IC 20-40-22-9, in
5439+equal amounts for each public school of the school corporation. school
5440+corporation's education fund.
5441+(e) An organizer of a charter school shall deposit all money received
5442+from the rental of curricular materials to a nonpublic school into the
5443+charter school's curricular materials account described in
5444+IC 20-40-22-9. education fund, or, if the charter school does not
5445+have an education fund, the same fund into which state tuition
5446+support is deposited for the charter school.
5447+(f) This section does not limit other laws.
5448+SECTION 20. IC 20-28-9-28, AS AMENDED BY P.L.246-2023,
5449+SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5450+JULY 1, 2024]: Sec. 28. (a) Subject to subsection (g), for each school
5451+year in a state fiscal year beginning after June 30, 2023, a school
5452+corporation shall expend an amount for teacher compensation that is
5453+not less than an amount equal to sixty-two percent (62%) of the state
5454+tuition support distributed to the school corporation during the state
5455+fiscal year. For purposes of determining whether a school corporation
5456+has complied with this requirement, the amount a school corporation
5457+expends for teacher compensation shall include the amount the school
5458+corporation expends for adjunct teachers, supplemental pay for
5459+teachers, stipends, and for participating in a special education
5460+cooperative or an interlocal agreement or consortium that is directly
5461+attributable to the compensation of teachers employed by the
5462+cooperative or interlocal agreement or consortium. Teacher benefits
5463+include all benefit categories collected by the department for Form 9
5464+purposes.
5465+(b) If a school corporation determines that the school corporation
5466+cannot comply with the requirement under subsection (a) for a
5467+particular school year, the school corporation shall apply for a waiver
5468+from the department.
5469+(c) The waiver application must include an explanation of the
5470+financial challenges, with detailed data, that preclude the school
5471+corporation from meeting the requirement under subsection (a) and
5472+EH 1120—LS 6559/DI 120 127
5473+describe the cost saving measures taken by the school corporation in
5474+attempting to meet the requirement in subsection (a). The waiver may
5475+also include an explanation of an innovative or efficient approach in
5476+delivering instruction that is responsible for the school corporation
5477+being unable to meet the requirement under subsection (a).
5478+(d) If, after review, the department determines that the school
5479+corporation has exhausted all reasonable efforts in attempting to meet
5480+the requirement in subsection (a), the department may grant the school
5481+corporation a one (1) year exception from the requirement.
5482+(e) A school corporation that receives a waiver under this section
5483+shall work with the department to develop a plan to identify additional
5484+cost saving measures and any other steps that may be taken to allow the
5485+school corporation to meet the requirement under subsection (a).
5486+(f) A school corporation may not receive more than three (3)
5487+waivers under this section.
5488+(g) For purposes of determining whether a school corporation
5489+has complied with the requirement in subsection (a), distributions
5490+from the curricular materials fund established by IC 20-40-22-5
5491+that are deposited in a school corporation's education fund in a
5492+state fiscal year are not considered to be state tuition support
5493+distributed to the school corporation during the state fiscal year.
5494+(g) (h) Before November 1, 2022, and before November 1 of each
5495+year thereafter, the department shall submit a report to the legislative
5496+council in an electronic format under IC 5-14-6 and the state budget
5497+committee that contains information as to:
5498+(1) the percent and amount that each school corporation expended
5499+and the statewide total expended for teacher compensation;
5500+(2) the percent and amount that each school corporation expended
5501+and statewide total expended for teacher benefits, including
5502+health, dental, life insurance, and pension benefits;
5503+(3) whether the school corporation met the requirement set forth
5504+in subsection (a); and
5505+(4) whether the school corporation received a waiver under
5506+subsection (d).
5507+SECTION 21. IC 20-40-2-3, AS AMENDED BY P.L.244-2017,
5508+SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5509+JULY 1, 2024]: Sec. 3. Distributions of:
5510+(1) tuition support; and
5511+(2) money for curricular materials;
5512+shall be received in the education fund.
5513+SECTION 22. IC 20-40-2-4, AS AMENDED BY P.L.201-2023,
5514+SECTION 182, IS AMENDED TO READ AS FOLLOWS
5515+EH 1120—LS 6559/DI 120 128
5516+[EFFECTIVE JULY 1, 2024]: Sec. 4. Except as provided in
5517+IC 36-1-8-5.1 (school corporation rainy day fund), the education fund
5518+of the school corporation or, if applicable, a charter school, shall be
5519+used only to pay for expenses:
5520+(1) allocated to student instruction and learning under IC 20-42.5;
5521+and
5522+(2) related to the cost of providing curricular materials.
5523+The fund may not be used to pay directly any expenses that are not
5524+allocated to student instruction and learning under IC 20-42.5, are not
5525+expenses related to the cost of providing curricular materials, or
5526+expenses permitted to be paid from the school corporation's or charter
5527+school's operations fund.
5528+SECTION 23. IC 20-40-2-5.5 IS ADDED TO THE INDIANA
5529+CODE AS A NEW SECTION TO READ AS FOLLOWS
5530+[EFFECTIVE JULY 1, 2024]: Sec. 5.5. The department may take
5531+action, including the establishment of an account code, to track
5532+expenditures of money distributed for curricular materials.
5533+SECTION 24. IC 20-40-2-6, AS AMENDED BY P.L.201-2023,
5534+SECTION 183, IS AMENDED TO READ AS FOLLOWS
5535+[EFFECTIVE JULY 1, 2024]: Sec. 6. (a) Each school corporation and,
5536+if applicable, charter school, shall make every reasonable effort to
5537+transfer not more than fifteen percent (15%) of the total revenue
5538+deposited in the school corporation's or, if applicable, charter school's,
5539+education fund from the school corporation's or, if applicable, charter
5540+school's, education fund to the school corporation's or, if applicable,
5541+charter school's, operations fund during a calendar year.
5542+(b) Only after the transfer is authorized by the governing body in a
5543+public meeting with public notice, money in the education fund may be
5544+transferred to the operations fund to cover expenditures that are not
5545+allocated to student instruction and learning under IC 20-42.5 or
5546+related to the cost of providing curricular materials. The amount
5547+transferred from the education fund to the operations fund shall be
5548+reported by the school corporation or, if applicable, charter school, to
5549+the department. The transfers made during the:
5550+(1) first six (6) months of each state fiscal year shall be reported
5551+before January 31 of the following year; and
5552+(2) last six (6) months of each state fiscal year shall be reported
5553+before July 31 of that year.
5554+(c) The report must include information as required by the
5555+department and in the form required by the department.
5556+(d) The department must post the report submitted under subsection
5557+(b) on the department's website.
5558+EH 1120—LS 6559/DI 120 129
5559+(e) Beginning in 2020, the department shall track for each school
5560+corporation or, if applicable, charter school, transfers from the school
5561+corporation's or, if applicable, charter school's, education fund to its
5562+operations fund for the preceding six (6) month period. Beginning in
5563+2021, before March 1 of each year, the department shall compile an
5564+excessive education fund transfer list comprised of all school
5565+corporations or, if applicable, charter schools, that transferred more
5566+than fifteen percent (15%) of the total revenue deposited in the school
5567+corporation's or, if applicable, charter school's, education fund from the
5568+school corporation's or, if applicable, charter school's, education fund
5569+to the school corporation's or, if applicable, charter school's, operations
5570+fund during the immediately preceding calendar year. A school
5571+corporation or, if applicable, charter school, that is not included on the
5572+excessive education fund transfer list is considered to have met the
5573+education fund transfer target percentage for the immediately preceding
5574+calendar year.
5575+SECTION 25. IC 20-40-2-7, AS ADDED BY P.L.244-2017,
5576+SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5577+JULY 1, 2024]: Sec. 7. (a) On January 1, 2019, the balance, as of
5578+December 31, 2018, in the school corporation's general fund shall be
5579+transferred to the education fund.
5580+(b) Before March 1, 2019, the governing body of a school
5581+corporation may transfer to the school corporation's operations fund,
5582+from the amounts transferred from the school corporation's general
5583+fund under subsection (a), any amounts that are not allocated to student
5584+instruction and learning under IC 20-42.5 or related to the cost of
5585+providing curricular materials. A school corporation may make a
5586+transfer under this section only after complying with section 6 of this
5587+chapter, including the requirements for public notice and a public
5588+hearing.
5589+SECTION 26. IC 20-40-22-9 IS REPEALED [EFFECTIVE JULY
5590+1, 2024]. Sec. 9. Each public school shall establish a separate curricular
5591+materials account for the purpose of receiving distributions under this
5592+chapter, amounts received from the rental of curricular materials to
5593+nonpublic schools, and fees collected under IC 20-26-12-1(b) for lost
5594+or significantly damaged curricular materials. A public school that
5595+receives a distribution of money from the curricular materials fund
5596+under this chapter shall deposit the distributed amount in the public
5597+school's curricular materials account. Money in the account may be
5598+used only for the costs of curricular materials.
5599+SECTION 27. IC 20-40-22-10 IS ADDED TO THE INDIANA
5600+CODE AS A NEW SECTION TO READ AS FOLLOWS
5601+EH 1120—LS 6559/DI 120 130
5602+[EFFECTIVE JULY 1, 2024]: Sec. 10. (a) A school maintained by a
5603+school corporation that receives a distribution of money from the
5604+curricular materials fund under this chapter shall deposit the
5605+amount in the education fund of the school corporation that
5606+maintains the school. A charter school that receives a distribution
5607+of money from the curricular materials fund under this chapter
5608+shall deposit the amount in the charter school's education fund, or,
5609+if the charter school does not have an education fund, in the same
5610+fund into which state tuition support is deposited for the charter
5611+school.
5612+(b) Money received from the curricular materials fund under
5613+this chapter by a public school may be used only for the costs of
5614+curricular materials.
5615+(c) The department may take action, including the establishment
5616+of an account code for the funds into which distributions are
5617+deposited under this section, to track expenditures of money
5618+distributed for curricular materials.
5619+SECTION 28. IC 36-7-14-17.5, AS AMENDED BY P.L.146-2008,
5620+SECTION 729, IS AMENDED TO READ AS FOLLOWS
5621+[EFFECTIVE JULY 1, 2024]: Sec. 17.5. (a) In addition to the
5622+requirements of section 17 of this chapter, if the resolution or plan for
5623+an existing redevelopment project area is proposed to be amended in
5624+a way that changes:
5625+(1) parts of the area that are to be devoted to a public way, levee,
5626+sewerage, park, playground, or other public purposes;
5627+(2) the proposed use of the land in the area; or
5628+(3) requirements for rehabilitation, building requirements,
5629+proposed zoning, maximum densities, or similar requirements;
5630+the commission must, at least ten (10) days before the public hearing
5631+under section 17 of this chapter, send the notice required by section 17
5632+of this chapter by first class mail to affected neighborhood associations.
5633+(b) In addition to the requirements of section 17 of this chapter, if
5634+the resolution or plan for an existing redevelopment project area is
5635+proposed to be amended in a way that:
5636+(1) enlarges the boundaries of the area; or
5637+(2) adds one (1) or more parcels to the list of parcels to be
5638+acquired;
5639+the commission must, at least ten (10) days before the public hearing
5640+under section 17 of this chapter, send the notice required by section 17
5641+of this chapter by first class mail to affected neighborhood associations
5642+and to persons owning property that is in the proposed enlargement of
5643+the area or that is proposed to be added to the acquisition list. If the
5644+EH 1120—LS 6559/DI 120 131
5645+enlargement of an area is proposed, notice must also be filed in
5646+accordance with section 17(b) of this chapter, and agencies and officers
5647+may not take actions prohibited by section 17(b) of this chapter in the
5648+proposed enlarged area.
5649+(c) The commission may require that neighborhood associations
5650+register with the commission. The commission may adopt a rule that
5651+requires that a neighborhood association encompass a part of the
5652+geographic area included in or proposed to be included in a
5653+redevelopment project area, urban renewal area, or economic
5654+development area to qualify as an affected neighborhood association.
5655+(d) A commission is prohibited from removing a parcel of real
5656+property from an existing redevelopment project area or an
5657+existing tax increment financing district, as applicable under this
5658+chapter, and subsequently adding the same parcel of real property
5659+back into the redevelopment project area or tax increment
5660+financing district during the life of the redevelopment project area
5661+or tax increment financing district.".
5662+Page 16, between lines 13 and 14, begin a new paragraph and insert:
5663+"SECTION 30. IC 36-7-15.1-10.5, AS AMENDED BY
5664+P.L.146-2008, SECTION 748, IS AMENDED TO READ AS
5665+FOLLOWS [EFFECTIVE JULY 1, 2024]: Sec. 10.5. (a) In addition to
5666+the requirements of section 10 of this chapter, if the resolution or plan
5667+for an existing redevelopment project area or urban renewal area is
5668+proposed to be amended in a way that changes:
5669+(1) parts of the area that are to be devoted to a public way, levee,
5670+sewerage, park, playground, or other public purpose;
5671+(2) the proposed use of the land in the area; or
5672+(3) requirements for rehabilitation, building requirements,
5673+proposed zoning, maximum densities, or similar requirements;
5674+the commission must, at least ten (10) days before the public hearing
5675+under section 10 of this chapter, send the notice required by section 10
5676+of this chapter by first class mail to affected neighborhood associations.
5677+(b) In addition to the requirements of section 10 of this chapter, if
5678+the resolution or plan for an existing redevelopment project area or
5679+urban renewal area is proposed to be amended in a way that:
5680+(1) enlarges the boundaries of the area; or
5681+(2) adds one (1) or more parcels to the list of parcels to be
5682+acquired;
5683+the commission must, at least ten (10) days before the public hearing
5684+under section 10 of this chapter, send the notice required by section 10
5685+of this chapter by first class mail to affected neighborhood associations
5686+and to persons owning property that is in the proposed enlargement of
5687+EH 1120—LS 6559/DI 120 132
5688+the area or that is proposed to be added to the acquisition list. If the
5689+enlargement of an area is proposed, notice must also be filed in
5690+accordance with section 10(b) of this chapter, and agencies and officers
5691+may not take actions prohibited by section 10(b) in the proposed
5692+enlarged area.
5693+(c) The commission may require that neighborhood associations
5694+register with the commission. The commission may adopt a rule that
5695+requires that a neighborhood association encompass a part of the
5696+geographic area included in or proposed to be included in a
5697+redevelopment project area, urban renewal area, or economic
5698+development area to qualify as an affected neighborhood association.
5699+(d) A commission is prohibited from removing a parcel of real
5700+property from an existing redevelopment project area or urban
5701+renewal area or an existing tax increment financing district, as
5702+applicable under this chapter, and subsequently adding the same
5703+parcel of real property back into the redevelopment project area,
5704+urban renewal area, or tax increment financing district during the
5705+life of the redevelopment project area, urban renewal area, or tax
5706+increment financing district.
5707+SECTION 31. IC 36-7-30-13, AS AMENDED BY P.L.257-2019,
5708+SECTION 136, IS AMENDED TO READ AS FOLLOWS
5709+[EFFECTIVE JULY 1, 2024]: Sec. 13. (a) The reuse authority must
5710+conduct a public hearing before amending a resolution or plan for a
5711+military base reuse area. The reuse authority shall give notice of the
5712+hearing in accordance with IC 5-3-1. The notice must do the following:
5713+(1) Set forth the substance of the proposed amendment.
5714+(2) State the time and place where written remonstrances against
5715+the proposed amendment may be filed.
5716+(3) Set forth the time and place of the hearing.
5717+(4) State that the reuse authority will hear any person who has
5718+filed a written remonstrance during the filing period set forth in
5719+subdivision (2).
5720+(b) For the purposes of this section, the consolidation of areas is not
5721+considered the enlargement of the boundaries of an area.
5722+(c) If the reuse authority proposes to amend a resolution or plan, the
5723+military base reuse authority is not required to have evidence or make
5724+findings that were required for the establishment of the original
5725+military base reuse area. However, the reuse authority must make the
5726+following findings before approving the amendment:
5727+(1) The amendment is reasonable and appropriate when
5728+considered in relation to the original resolution or plan and the
5729+purposes of this chapter.
5730+EH 1120—LS 6559/DI 120 133
5731+(2) The resolution or plan, with the proposed amendment,
5732+conforms to the comprehensive plan for the unit.
5733+(d) Notwithstanding subsections (a) and (c), if the resolution or plan
5734+is proposed to be amended in a way that enlarges the original
5735+boundaries of the area by more than twenty percent (20%), the reuse
5736+authority must use the procedure provided for the original
5737+establishment of areas and must comply with sections 10 through 12 of
5738+this chapter.
5739+(e) At the hearing on the amendments, the reuse authority shall
5740+consider written remonstrances that are filed. The action of the reuse
5741+authority on the amendment is final and conclusive, except that an
5742+appeal of the reuse authority's action may be taken under section 14 of
5743+this chapter.
5744+(f) If the reuse authority confirms, or modifies and confirms, the
5745+resolution and the resolution includes a provision establishing or
5746+amending an allocation provision under section 25 of this chapter, the
5747+reuse authority shall file a copy of the resolution with both the auditor
5748+of the county in which the proposed project is located and the
5749+department of local government finance, together with any supporting
5750+documents that are relevant to the computation of assessed values in
5751+the allocation area, within thirty (30) days after the date on which the
5752+reuse authority takes final action on the resolution.
5753+(g) A reuse authority is prohibited from removing a parcel of
5754+real property from an existing military base reuse area or an
5755+existing tax increment financing district, as applicable under this
5756+chapter, and subsequently adding the same parcel of real property
5757+back into the military base reuse area or tax increment financing
5758+district during the life of the military base reuse area or tax
5759+increment financing district.
5760+SECTION 32. IC 36-7-30.5-18, AS AMENDED BY P.L.257-2019,
5761+SECTION 140, IS AMENDED TO READ AS FOLLOWS
5762+[EFFECTIVE JULY 1, 2024]: Sec. 18. (a) The development authority
5763+must conduct a public hearing before amending a resolution or plan for
5764+a military base development area. The development authority shall give
5765+notice of the hearing in accordance with IC 5-3-1. The notice must do
5766+the following:
5767+(1) Set forth the substance of the proposed amendment.
5768+(2) State the time and place where written remonstrances against
5769+the proposed amendment may be filed.
5770+(3) Set forth the date, time, and place of the hearing.
5771+(4) State that the development authority will hear any person who
5772+has filed a written remonstrance during the filing period set forth
5773+EH 1120—LS 6559/DI 120 134
5774+in subdivision (2).
5775+(b) For the purposes of this section, the consolidation of areas is not
5776+considered the enlargement of the boundaries of an area.
5777+(c) If the development authority proposes to amend a resolution or
5778+plan, the development authority is not required to have evidence or
5779+make findings that were required for the establishment of the original
5780+military base development area. However, the development authority
5781+must make the following findings before approving the amendment:
5782+(1) The amendment is reasonable and appropriate when
5783+considered in relation to the original resolution or plan and the
5784+purposes of this chapter.
5785+(2) The resolution or plan, with the proposed amendment,
5786+conforms to the comprehensive plan for an affected unit.
5787+(d) Notwithstanding subsections (a) and (c), if the resolution or plan
5788+is proposed to be amended in a way that enlarges the original
5789+boundaries of the area by more than twenty percent (20%), the
5790+development authority must use the procedure provided for the original
5791+establishment of areas and must comply with sections 16 through 17 of
5792+this chapter.
5793+(e) At the hearing on the amendments, the development authority
5794+shall consider written remonstrances that are filed. The action of the
5795+development authority on the amendment is final and conclusive,
5796+except that an appeal of the development authority's action may be
5797+taken under section 19 of this chapter.
5798+(f) If the development authority confirms, or modifies and confirms,
5799+the resolution and the resolution includes a provision establishing or
5800+amending an allocation provision under section 30 of this chapter, the
5801+development authority shall file a copy of the resolution with both the
5802+auditor of the county in which the proposed project is located and the
5803+department of local government finance, together with any supporting
5804+documents that are relevant to the computation of assessed values in
5805+the allocation area, within thirty (30) days after the date on which the
5806+development authority takes final action on the resolution.
5807+(g) A development authority is prohibited from removing a
5808+parcel of real property from an existing military base development
5809+area or an existing tax increment financing district, as applicable
5810+under this chapter, and subsequently adding the same parcel of
5811+real property back into the military base development area or tax
5812+increment financing district during the life of the military base
5813+development area or tax increment financing district.
5814+SECTION 33. IC 36-7-32-15, AS AMENDED BY P.L.257-2019,
5815+SECTION 144, IS AMENDED TO READ AS FOLLOWS
5816+EH 1120—LS 6559/DI 120 135
5817+[EFFECTIVE JULY 1, 2024]: Sec. 15. (a) Subject to the approval of
5818+the legislative body of the unit that established the redevelopment
5819+commission, the redevelopment commission may adopt a resolution
5820+designating a certified technology park as an allocation area for
5821+purposes of the allocation and distribution of property taxes.
5822+(b) After adoption of the resolution under subsection (a), the
5823+redevelopment commission shall:
5824+(1) publish notice of the adoption and substance of the resolution
5825+in accordance with IC 5-3-1; and
5826+(2) file the following information with each taxing unit that has
5827+authority to levy property taxes in the geographic area where the
5828+certified technology park is located:
5829+(A) A copy of the notice required by subdivision (1).
5830+(B) A statement disclosing the impact of the certified
5831+technology park, including the following:
5832+(i) The estimated economic benefits and costs incurred by
5833+the certified technology park, as measured by increased
5834+employment and anticipated growth of real property
5835+assessed values.
5836+(ii) The anticipated impact on tax revenues of each taxing
5837+unit.
5838+The notice must state the general boundaries of the certified technology
5839+park and must state that written remonstrances may be filed with the
5840+redevelopment commission until the time designated for the hearing.
5841+The notice must also name the place, date, and time when the
5842+redevelopment commission will receive and hear remonstrances and
5843+objections from persons interested in or affected by the proceedings
5844+pertaining to the proposed allocation area and will determine the public
5845+utility and benefit of the proposed allocation area. The commission
5846+shall file the information required by subdivision (2) with the officers
5847+of the taxing unit who are authorized to fix budgets, tax rates, and tax
5848+levies under IC 6-1.1-17-5 at least ten (10) days before the date of the
5849+public hearing. All persons affected in any manner by the hearing,
5850+including all taxpayers within the taxing district of the redevelopment
5851+commission, shall be considered notified of the pendency of the
5852+hearing and of subsequent acts, hearings, adjournments, and orders of
5853+the redevelopment commission affecting the allocation area if the
5854+redevelopment commission gives the notice required by this section.
5855+(c) At the hearing, which may be recessed and reconvened
5856+periodically, the redevelopment commission shall hear all persons
5857+interested in the proceedings and shall consider all written
5858+remonstrances and objections that have been filed. After considering
5859+EH 1120—LS 6559/DI 120 136
5860+the evidence presented, the redevelopment commission shall take final
5861+action determining the public utility and benefit of the proposed
5862+allocation area confirming, modifying and confirming, or rescinding
5863+the resolution. The final action taken by the redevelopment commission
5864+shall be recorded and is final and conclusive, except that an appeal may
5865+be taken in the manner prescribed by section 16 of this chapter.
5866+(d) If the redevelopment commission confirms, or modifies and
5867+confirms, the resolution, the redevelopment commission shall file a
5868+copy of the resolution with both the auditor of the county in which the
5869+certified technology park is located and the department of local
5870+government finance, together with any supporting documents that are
5871+relevant to the computation of assessed values in the allocation area,
5872+within thirty (30) days after the date on which the redevelopment
5873+commission takes final action on the resolution.
5874+(e) A redevelopment commission is prohibited from removing
5875+a parcel of real property from an existing certified technology park
5876+or an existing tax increment financing district, as applicable under
5877+this chapter, and subsequently adding the same parcel of real
5878+property back into the certified technology park or tax increment
5879+financing district during the life of the certified technology park or
5880+tax increment financing district.".
5881+Page 19, between lines 28 and 29, begin a new paragraph and insert:
5882+"SECTION 36. [EFFECTIVE UPON PASSAGE] (a) As used in
5883+this SECTION, "public school" has the meaning set forth in
5884+IC 20-40-22-4.
5885+(b) Any balance in a public school's curricular materials
5886+account established under IC 20-40-22-9, as repealed by this act,
5887+shall be transferred to:
5888+(1) in the case of a school maintained by a school corporation,
5889+the education fund of the school corporation that maintains
5890+the school; and
5891+(2) in the case of a charter school, the education fund of the
5892+charter school, or, if the charter school does not have an
5893+education fund, the same fund into which state tuition support
5894+is deposited for the charter school;
5895+ on June 30, 2024.
5896+(c) This SECTION expires July 1, 2024.".
5897+Renumber all SECTIONS consecutively.
5898+and when so amended that said bill do pass.
5899+EH 1120—LS 6559/DI 120 137
5900+(Reference is to HB 1120 as introduced.)
5901+THOMPSON
5902+Committee Vote: yeas 16, nays 8.
5903+_____
5904+HOUSE MOTION
5905+Mr. Speaker: I move that House Bill 1120 be amended to read as
5906+follows:
5907+Page 2, between lines 3 and 4, begin a new paragraph and insert:
5908+"SECTION 2. IC 6-1.1-12-10.1, AS AMENDED BY P.L.257-2019,
3015909 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3025910 JANUARY 1, 2025]: Sec. 10.1. (a) Except as provided in section 17.8
3035911 of this chapter and subject to section 45 of this chapter, an individual
3045912 who desires to claim the deduction provided by section 9 of this
3055913 chapter must file a sworn statement, on forms prescribed by the
3065914 department of local government finance, with the auditor of the county
3075915 in which the real property, mobile home, or manufactured home is
3085916 located. To obtain the deduction for a desired calendar year in which
3095917 property taxes are first due and payable, the statement must be
3105918 completed, and dated, in the immediately preceding calendar year and
3115919 filed with the county auditor on or before January 5 15 of the calendar
3125920 year in which the property taxes are first due and payable. The
3135921 statement may be filed in person or by mail. If mailed, the mailing must
3145922 be postmarked on or before the last day for filing.
3155923 (b) The statement referred to in subsection (a) shall be in affidavit
3165924 form or require verification under penalties of perjury. The statement
3175925 must be filed in duplicate if the applicant owns, or is buying under a
3185926 contract, real property, a mobile home, or a manufactured home subject
3195927 to assessment in more than one (1) county or in more than one (1)
3205928 taxing district in the same county. The statement shall contain:
3215929 (1) the source and exact amount of gross income received by the
3225930 individual and the individual's spouse during the preceding
3235931 calendar year;
3245932 (2) the description and assessed value of the real property, mobile
3255933 home, or manufactured home;
3265934 (3) the individual's full name and complete residence address;
3275935 (4) the record number and page where the contract or
3285936 memorandum of the contract is recorded if the individual is
3295937 buying the real property, mobile home, or manufactured home on
3305938 contract; and
5939+EH 1120—LS 6559/DI 120 138
3315940 (5) any additional information which the department of local
3325941 government finance may require.
3335942 (c) In order to substantiate the deduction statement, the applicant
3345943 shall submit for inspection by the county auditor a copy of the
3355944 applicant's and a copy of the applicant's spouse's income tax returns
3365945 that were originally due in the calendar year immediately preceding the
3375946 desired calendar year in which the property taxes are first due and
338-HEA 1120 — CC 1 9
3395947 payable and for which the applicant and the applicant's spouse desire
3405948 to claim the deduction. If either was not required to file an income tax
3415949 return, the applicant shall subscribe to that fact in the deduction
3425950 statement.
343-SECTION 7. IC 6-1.1-12-12, AS AMENDED BY P.L.257-2019,
5951+SECTION 3. IC 6-1.1-12-12, AS AMENDED BY P.L.257-2019,
3445952 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3455953 JANUARY 1, 2025]: Sec. 12. (a) Except as provided in section 17.8 of
3465954 this chapter and subject to section 45 of this chapter, a person who
3475955 desires to claim the deduction provided in section 11 of this chapter
3485956 must file an application, on forms prescribed by the department of local
3495957 government finance, with the auditor of the county in which the real
3505958 property, mobile home not assessed as real property, or manufactured
3515959 home not assessed as real property is located. To obtain the deduction
3525960 for a desired calendar year in which property taxes are first due and
3535961 payable, the application must be completed, and dated, in the
3545962 immediately preceding calendar year and filed with the county auditor
3555963 on or before January 5 15 of the calendar year in which the property
3565964 taxes are first due and payable. The application may be filed in person
3575965 or by mail. If mailed, the mailing must be postmarked on or before the
3585966 last day for filing.
3595967 (b) Proof of blindness may be supported by:
3605968 (1) the records of the division of family resources or the division
3615969 of disability and rehabilitative services; or
3625970 (2) the written statement of a physician who is licensed by this
3635971 state and skilled in the diseases of the eye or of a licensed
3645972 optometrist.
3655973 (c) The application required by this section must contain the record
3665974 number and page where the contract or memorandum of the contract
3675975 is recorded if the individual is buying the real property, mobile home,
3685976 or manufactured home on a contract that provides that the individual
3695977 is to pay property taxes on the real property, mobile home, or
370-manufactured home.
371-SECTION 8. IC 6-1.1-12-14, AS AMENDED BY P.L.174-2022,
372-SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
373-JANUARY 1, 2024 (RETROACTIVE)]: Sec. 14. (a) Except as
374-provided in subsection (c) and except as provided in section 40.5 of
375-this chapter, an individual may have the sum of fourteen thousand
376-dollars ($14,000) deducted from the assessed value of the real property,
377-mobile home not assessed as real property, or manufactured home not
378-assessed as real property that the individual owns (or the real property,
379-mobile home not assessed as real property, or manufactured home not
380-assessed as real property that the individual is buying under a contract
381-HEA 1120 — CC 1 10
382-that provides that the individual is to pay property taxes on the real
383-property, mobile home, or manufactured home if the contract or a
384-memorandum of the contract is recorded in the county recorder's office)
385-if:
386-(1) the individual served in the military or naval forces of the
387-United States for at least ninety (90) days;
388-(2) the individual received an honorable discharge;
389-(3) the individual either:
390-(A) has a total disability; or
391-(B) is at least sixty-two (62) years old and has a disability of at
392-least ten percent (10%);
393-(4) the individual's disability is evidenced by:
394-(A) a pension certificate or an award of compensation issued
395-by the United States Department of Veterans Affairs; or
396-(B) a certificate of eligibility issued to the individual by the
397-Indiana department of veterans' affairs after the Indiana
398-department of veterans' affairs has determined that the
399-individual's disability qualifies the individual to receive a
400-deduction under this section; and
401-(5) the individual:
402-(A) owns the real property, mobile home, or manufactured
403-home; or
404-(B) is buying the real property, mobile home, or manufactured
405-home under contract;
406-on the date the statement required by section 15 of this chapter is
407-filed.
408-(b) Except as provided in subsections (c) and (d), the surviving
409-spouse of an individual may receive the deduction provided by this
410-section if:
411-(1) the individual satisfied the requirements of subsection (a)(1)
412-through (a)(4) at the time of death; or
413-(2) the individual:
414-(A) was killed in action;
415-(B) died while serving on active duty in the military or naval
416-forces of the United States; or
417-(C) died while performing inactive duty training in the military
418-or naval forces of the United States; and
419-the surviving spouse satisfies the requirement of subsection (a)(5) at
420-the time the deduction statement is filed. The surviving spouse is
421-entitled to the deduction regardless of whether the property for which
422-the deduction is claimed was owned by the deceased veteran or the
423-surviving spouse before the deceased veteran's death.
424-HEA 1120 — CC 1 11
425-(c) Except as provided in subsection (f), no one is entitled to the
426-deduction provided by this section if the assessed value of the
427-individual's Indiana real property, Indiana mobile home not assessed as
428-real property, and Indiana manufactured home not assessed as real
429-property, as shown by the tax duplicate, exceeds the assessed value
430-limit specified in subsection (d).
431-(d) Except as provided in subsection (f), for the:
432-(1) January 1, 2017, January 1, 2018, and January 1, 2019,
433-assessment dates, the assessed value limit for purposes of
434-subsection (c) is one hundred seventy-five thousand dollars
435-($175,000); and
436-(2) January 1, 2020, January 1, 2021, January 1, 2022, and
437-January 1, 2023, assessment dates, assessment date and for each
438-assessment date thereafter, the assessed value limit for purposes
439-of subsection (c) is two hundred thousand dollars ($200,000); and
440-(3) January 1, 2024, assessment date and for each assessment
441-date thereafter, the assessed value limit for purposes of
442-subsection (c) is two hundred forty thousand dollars
443-($240,000).
444-(e) An individual who has sold real property, a mobile home not
445-assessed as real property, or a manufactured home not assessed as real
446-property to another person under a contract that provides that the
447-contract buyer is to pay the property taxes on the real property, mobile
448-home, or manufactured home may not claim the deduction provided
449-under this section against that real property, mobile home, or
450-manufactured home.
451-(f) For purposes of determining the assessed value of the real
452-property, mobile home, or manufactured home under subsection (d) for
453-an individual who has received a deduction under this section in a
454-previous year, increases in assessed value that occur after the later of:
455-(1) December 31, 2019; or
456-(2) the first year that the individual has received the deduction;
457-are not considered unless the increase in assessed value is attributable
458-to substantial renovation or new improvements. Where there is an
459-increase in assessed value for purposes of the deduction under this
460-section, the assessor shall provide a report to the county auditor
461-describing the substantial renovation or new improvements, if any, that
462-were made to the property prior to the increase in assessed value.
463-SECTION 9. IC 6-1.1-12-15, AS AMENDED BY P.L.156-2020,
5978+manufactured home.".
5979+Page 4, between lines 9 and 10, begin a new paragraph and insert:
5980+"SECTION 5. IC 6-1.1-12-15, AS AMENDED BY P.L.156-2020,
4645981 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5982+EH 1120—LS 6559/DI 120 139
4655983 JANUARY 1, 2025]: Sec. 15. (a) Except as provided in section 17.8 of
4665984 this chapter and subject to section 45 of this chapter, an individual who
467-HEA 1120 — CC 1 12
4685985 desires to claim the deduction provided by section 13 or 14 of this
4695986 chapter must file a statement with the auditor of the county in which
4705987 the individual resides. To obtain the deduction for a desired calendar
4715988 year in which property taxes are first due and payable, the statement
4725989 must be completed, and dated, in the immediately preceding calendar
4735990 year and filed with the county auditor on or before January 5 15 of the
4745991 calendar year in which the property taxes are first due and payable. The
4755992 statement may be filed in person or by mail. If mailed, the mailing must
4765993 be postmarked on or before the last day for filing. The statement shall
4775994 contain a sworn declaration that the individual is entitled to the
4785995 deduction.
4795996 (b) In addition to the statement, the individual shall submit to the
4805997 county auditor for the auditor's inspection:
4815998 (1) a pension certificate, an award of compensation, or a disability
4825999 compensation check issued by the United States Department of
4836000 Veterans Affairs if the individual claims the deduction provided
4846001 by section 13 of this chapter;
4856002 (2) a pension certificate or an award of compensation issued by
4866003 the United States Department of Veterans Affairs if the individual
4876004 claims the deduction provided by section 14 of this chapter; or
4886005 (3) the appropriate certificate of eligibility issued to the individual
4896006 by the Indiana department of veterans' affairs if the individual
4906007 claims the deduction provided by section 13 or 14 of this chapter.
4916008 (c) If the individual claiming the deduction is under guardianship,
4926009 the guardian shall file the statement required by this section. If a
4936010 deceased veteran's surviving spouse is claiming the deduction, the
4946011 surviving spouse shall provide the documentation necessary to
4956012 establish that at the time of death the deceased veteran satisfied the
4966013 requirements of section 13(a)(1) through 13(a)(4) of this chapter,
4976014 section 14(a)(1) through 14(a)(4) of this chapter, or section 14(b)(2) of
4986015 this chapter, whichever applies.
4996016 (d) If the individual claiming a deduction under section 13 or 14 of
5006017 this chapter is buying real property, a mobile home not assessed as real
5016018 property, or a manufactured home not assessed as real property under
5026019 a contract that provides that the individual is to pay property taxes for
5036020 the real estate, mobile home, or manufactured home, the statement
5046021 required by this section must contain the record number and page
5056022 where the contract or memorandum of the contract is recorded.
506-SECTION 10. IC 6-1.1-12-17, AS AMENDED BY P.L.257-2019,
6023+SECTION 6. IC 6-1.1-12-17, AS AMENDED BY P.L.257-2019,
5076024 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6025+EH 1120—LS 6559/DI 120 140
5086026 JANUARY 1, 2025]: Sec. 17. Except as provided in section 17.8 of this
5096027 chapter and subject to section 45 of this chapter, a surviving spouse
510-HEA 1120 — CC 1 13
5116028 who desires to claim the deduction provided by section 16 of this
5126029 chapter must file a statement with the auditor of the county in which
5136030 the surviving spouse resides. To obtain the deduction for a desired
5146031 calendar year in which property taxes are first due and payable, the
5156032 statement must be completed, and dated, in the immediately preceding
5166033 calendar year and filed with the county auditor on or before January 5
5176034 15 of the calendar year in which the property taxes are first due and
5186035 payable. The statement may be filed in person or by mail. If mailed, the
5196036 mailing must be postmarked on or before the last day for filing. The
5206037 statement shall contain:
5216038 (1) a sworn statement that the surviving spouse is entitled to the
5226039 deduction; and
5236040 (2) the record number and page where the contract or
5246041 memorandum of the contract is recorded, if the individual is
5256042 buying the real property on a contract that provides that the
5266043 individual is to pay property taxes on the real property.
5276044 In addition to the statement, the surviving spouse shall submit to the
5286045 county auditor for the auditor's inspection a letter or certificate from the
5296046 United States Department of Veterans Affairs establishing the service
5306047 of the deceased spouse in the military or naval forces of the United
5316048 States before November 12, 1918.
532-SECTION 11. IC 6-1.1-12-27.1, AS AMENDED BY P.L.257-2019,
6049+SECTION 7. IC 6-1.1-12-27.1, AS AMENDED BY P.L.257-2019,
5336050 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5346051 JANUARY 1, 2025]: Sec. 27.1. Except as provided in sections 36 and
5356052 44 of this chapter and subject to section 45 of this chapter, a person
5366053 who desires to claim the deduction provided by section 26 or 26.1 of
5376054 this chapter must file a certified statement in duplicate, on forms
5386055 prescribed by the department of local government finance, with the
5396056 auditor of the county in which the real property, mobile home,
5406057 manufactured home, or solar power device is subject to assessment. To
5416058 obtain the deduction for a desired calendar year in which property taxes
5426059 are first due and payable, the person must complete, and date, the
5436060 certified statement in the immediately preceding calendar year and file
5446061 the certified statement with the county auditor on or before January 5
5456062 15 of the calendar year in which the property taxes are first due and
5466063 payable. The person must:
5476064 (1) own the real property, mobile home, or manufactured home or
5486065 own the solar power device;
5496066 (2) be buying the real property, mobile home, manufactured
5506067 home, or solar power device under contract; or
6068+EH 1120—LS 6559/DI 120 141
5516069 (3) be leasing the real property from the real property owner and
5526070 be subject to assessment and property taxation with respect to the
553-HEA 1120 — CC 1 14
5546071 solar power device;
5556072 on the date the statement is filed under this section. The statement may
5566073 be filed in person or by mail. If mailed, the mailing must be postmarked
5576074 on or before the last day for filing. On verification of the statement by
5586075 the assessor of the township in which the real property, mobile home,
5596076 manufactured home, or solar power device is subject to assessment, or
5606077 the county assessor if there is no township assessor for the township,
5616078 the county auditor shall allow the deduction.
562-SECTION 12. IC 6-1.1-12-30, AS AMENDED BY P.L.257-2019,
6079+SECTION 8. IC 6-1.1-12-30, AS AMENDED BY P.L.257-2019,
5636080 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5646081 JANUARY 1, 2025]: Sec. 30. Except as provided in sections 36 and 44
5656082 of this chapter and subject to section 45 of this chapter, a person who
5666083 desires to claim the deduction provided by section 29 of this chapter
5676084 must file a certified statement in duplicate, on forms prescribed by the
5686085 department of local government finance, with the auditor of the county
5696086 in which the real property or mobile home is subject to assessment. To
5706087 obtain the deduction for a desired calendar year in which property taxes
5716088 are first due and payable, the person must complete, and date, the
5726089 statement in the immediately preceding calendar year and file the
5736090 statement with the county auditor on or before January 5 15 of the
5746091 calendar year in which the property taxes are first due and payable. The
5756092 person must:
5766093 (1) own the real property, mobile home, or manufactured home;
5776094 or
5786095 (2) be buying the real property, mobile home, or manufactured
5796096 home under contract;
5806097 on the date the statement is filed under this section. On verification of
5816098 the statement by the assessor of the township in which the real property
5826099 or mobile home is subject to assessment, or the county assessor if there
5836100 is no township assessor for the township, the county auditor shall allow
5846101 the deduction.
585-SECTION 13. IC 6-1.1-12-35.5, AS AMENDED BY P.L.236-2023,
6102+SECTION 9. IC 6-1.1-12-35.5, AS AMENDED BY P.L.236-2023,
5866103 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5876104 JANUARY 1, 2025]: Sec. 35.5. (a) Except as provided in section 36 or
5886105 44 of this chapter and subject to section 45 of this chapter, a person
5896106 who desires to claim the deduction provided by section 33 or 34 of this
5906107 chapter must file a certified statement in duplicate, on forms prescribed
5916108 by the department of local government finance and proof of
5926109 certification under subsection (b) with the auditor of the county in
5936110 which the property for which the deduction is claimed is subject to
6111+EH 1120—LS 6559/DI 120 142
5946112 assessment. To obtain the deduction for a desired calendar year in
5956113 which property taxes are first due and payable, the person must
596-HEA 1120 — CC 1 15
5976114 complete, and date, the certified statement in the immediately
5986115 preceding calendar year and file the certified statement with the county
5996116 auditor on or before January 5 15 of the calendar year in which the
6006117 property taxes are first due and payable. The statement may be filed in
6016118 person or by mail. If mailed, the mailing must be postmarked on or
6026119 before the last day for filing. On verification of the statement by the
6036120 assessor of the township in which the property for which the deduction
6046121 is claimed is subject to assessment, or the county assessor if there is no
6056122 township assessor for the township, the county auditor shall allow the
6066123 deduction.
6076124 (b) The department of environmental management, upon application
6086125 by a property owner, shall determine whether a system or device
6096126 qualifies for a deduction provided by section 33 or 34 of this chapter.
6106127 If the department determines that a system or device qualifies for a
6116128 deduction, it shall certify the system or device and provide proof of the
6126129 certification to the property owner. The department shall prescribe the
6136130 form and manner of the certification process required by this
6146131 subsection.
6156132 (c) If the department of environmental management receives an
6166133 application for certification, the department shall determine whether
6176134 the system or device qualifies for a deduction. If the department fails
6186135 to make a determination under this subsection before December 31 of
6196136 the year in which the application is received, the system or device is
6206137 considered certified.
6216138 (d) A denial of a deduction claimed under section 33 or 34 of this
6226139 chapter may be appealed as provided in IC 6-1.1-15. The appeal is
6236140 limited to a review of a determination made by the township assessor
6246141 county property tax assessment board of appeals, or department of local
6256142 government finance.
6266143 (e) Notwithstanding any other law, if there is a change in ownership
6276144 of real property, or a mobile home that is not assessed as real property:
6286145 (1) that is equipped with a geothermal energy heating or cooling
6296146 device; and
6306147 (2) whose previous owner received a property tax deduction under
6316148 section 34 of this chapter for the geothermal energy heating or
6326149 cooling device prior to the change in ownership;
6336150 the new owner shall be eligible for the property tax deduction following
6346151 the change in ownership and, in subsequent taxable years, shall not be
6356152 required to obtain a determination of qualification from the department
6366153 of environmental management under subsection (b) and shall not be
6154+EH 1120—LS 6559/DI 120 143
6376155 required to file a certified statement of qualification with the county
6386156 auditor under subsection (a) to remain eligible for the property tax
639-HEA 1120 — CC 1 16
640-deduction.
641-SECTION 14. IC 6-1.1-12-37, AS AMENDED BY P.L.236-2023,
642-SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
643-JANUARY 1, 2025]: Sec. 37. (a) The following definitions apply
644-throughout this section:
645-(1) "Dwelling" means any of the following:
646-(A) Residential real property improvements that an individual
647-uses as the individual's residence, limited to a single house and
648-a single garage, regardless of whether the single garage is
649-attached to the single house or detached from the single house.
650-(B) A mobile home that is not assessed as real property that an
651-individual uses as the individual's residence.
652-(C) A manufactured home that is not assessed as real property
653-that an individual uses as the individual's residence.
654-(2) "Homestead" means an individual's principal place of
655-residence:
656-(A) that is located in Indiana;
657-(B) that:
658-(i) the individual owns;
659-(ii) the individual is buying under a contract recorded in the
660-county recorder's office, or evidenced by a memorandum of
661-contract recorded in the county recorder's office under
662-IC 36-2-11-20, that provides that the individual is to pay the
663-property taxes on the residence, and that obligates the owner
664-to convey title to the individual upon completion of all of the
665-individual's contract obligations;
666-(iii) the individual is entitled to occupy as a
667-tenant-stockholder (as defined in 26 U.S.C. 216) of a
668-cooperative housing corporation (as defined in 26 U.S.C.
669-216); or
670-(iv) is a residence described in section 17.9 of this chapter
671-that is owned by a trust if the individual is an individual
672-described in section 17.9 of this chapter; and
673-(C) that consists of a dwelling and includes up to one (1) acre
674-of land immediately surrounding that dwelling, and any of the
675-following improvements:
676-(i) Any number of decks, patios, gazebos, or pools.
677-(ii) One (1) additional building that is not part of the
678-dwelling if the building is predominantly used for a
679-residential purpose and is not used as an investment property
680-or as a rental property.
681-(iii) One (1) additional residential yard structure other than
682-HEA 1120 — CC 1 17
683-a deck, patio, gazebo, or pool.
684-Except as provided in subsection (r), the term does not include
685-property owned by a corporation, partnership, limited liability
686-company, or other entity not described in this subdivision.
687-(b) Each year a homestead is eligible for a standard deduction from
688-the assessed value of the homestead for an assessment date. Except as
689-provided in subsection (m), (n), the deduction provided by this section
690-applies to property taxes first due and payable for an assessment date
691-only if an individual has an interest in the homestead described in
692-subsection (a)(2)(B) on:
693-(1) the assessment date; or
694-(2) any date in the same year after an assessment date that a
695-statement is filed under subsection (e) or section 44 of this
696-chapter, if the property consists of real property.
697-If more than one (1) individual or entity qualifies property as a
698-homestead under subsection (a)(2)(B) for an assessment date, only one
699-(1) standard deduction from the assessed value of the homestead may
700-be applied for the assessment date. Subject to subsection (c), the
701-auditor of the county shall record and make the deduction for the
702-individual or entity qualifying for the deduction.
703-(c) Except as provided in section 40.5 of this chapter, the total
704-amount of the deduction that a person may receive under this section
705-for a particular year is the lesser of:
706-(1) sixty percent (60%) of the assessed value of the real property,
707-mobile home not assessed as real property, or manufactured home
708-not assessed as real property; or
709-(2) for assessment dates:
710-(A) before January 1, 2023, forty-five thousand dollars
711-($45,000); or
712-(B) after December 31, 2022, forty-eight thousand dollars
713-($48,000).
714-(d) A person who has sold real property, a mobile home not assessed
715-as real property, or a manufactured home not assessed as real property
716-to another person under a contract that provides that the contract buyer
717-is to pay the property taxes on the real property, mobile home, or
718-manufactured home may not claim the deduction provided under this
719-section with respect to that real property, mobile home, or
720-manufactured home.
721-(e) Except as provided in sections 17.8 and 44 of this chapter and
722-subject to section 45 of this chapter, an individual who desires to claim
723-the deduction provided by this section must file a certified statement on
724-forms prescribed by the department of local government finance, with
725-HEA 1120 — CC 1 18
726-the auditor of the county in which the homestead is located. The
727-statement must include:
728-(1) the parcel number or key number of the property and the name
729-of the city, town, or township in which the property is located;
730-(2) the name of any other location in which the applicant or the
731-applicant's spouse owns, is buying, or has a beneficial interest in
732-residential real property;
733-(3) the names of:
734-(A) the applicant and the applicant's spouse (if any):
735-(i) as the names appear in the records of the United States
736-Social Security Administration for the purposes of the
737-issuance of a Social Security card and Social Security
738-number; or
739-(ii) that they use as their legal names when they sign their
740-names on legal documents;
741-if the applicant is an individual; or
742-(B) each individual who qualifies property as a homestead
743-under subsection (a)(2)(B) and the individual's spouse (if any):
744-(i) as the names appear in the records of the United States
745-Social Security Administration for the purposes of the
746-issuance of a Social Security card and Social Security
747-number; or
748-(ii) that they use as their legal names when they sign their
749-names on legal documents;
750-if the applicant is not an individual; and
751-(4) either:
752-(A) the last five (5) digits of the applicant's Social Security
753-number and the last five (5) digits of the Social Security
754-number of the applicant's spouse (if any); or
755-(B) if the applicant or the applicant's spouse (if any) does not
756-have a Social Security number, any of the following for that
757-individual:
758-(i) The last five (5) digits of the individual's driver's license
759-number.
760-(ii) The last five (5) digits of the individual's state
761-identification card number.
762-(iii) The last five (5) digits of a preparer tax identification
763-number that is obtained by the individual through the
764-Internal Revenue Service of the United States.
765-(iv) If the individual does not have a driver's license, a state
766-identification card, or an Internal Revenue Service preparer
767-tax identification number, the last five (5) digits of a control
768-HEA 1120 — CC 1 19
769-number that is on a document issued to the individual by the
770-United States government.
771-If a form or statement provided to the county auditor under this section,
772-IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
773-part or all of the Social Security number of a party or other number
774-described in subdivision (4)(B) of a party, the telephone number and
775-the Social Security number or other number described in subdivision
776-(4)(B) included are confidential. The statement may be filed in person
777-or by mail. If the statement is mailed, the mailing must be postmarked
778-on or before the last day for filing. The statement applies for that first
779-year and any succeeding year for which the deduction is allowed. To
780-obtain the deduction for a desired calendar year in which property taxes
781-are first due and payable, the statement must be completed and dated
782-in the immediately preceding calendar year and filed with the county
783-auditor on or before January 5 of the calendar year in which the
784-property taxes are first due and payable.
785-(f) To obtain the deduction for a desired calendar year under
786-this section in which property taxes are first due and payable, the
787-individual desiring to claim the deduction must do the following as
788-applicable:
789-(1) Complete, date, and file the certified statement described
790-in subsection (e) on or before January 15 of the calendar year
791-in which the property taxes are first due and payable.
792-(2) Satisfy any recording requirements on or before January
793-15 of the calendar year in which the property taxes are first
794-due and payable for a homestead described in subsection
795-(a)(2).
796-(f) (g) Except as provided in subsection (k), (l), if a person who is
797-receiving, or seeks to receive, the deduction provided by this section in
798-the person's name:
799-(1) changes the use of the individual's property so that part or all
800-of the property no longer qualifies for the deduction under this
801-section; or
802-(2) is not eligible for a deduction under this section because the
803-person is already receiving:
804-(A) a deduction under this section in the person's name as an
805-individual or a spouse; or
806-(B) a deduction under the law of another state that is
807-equivalent to the deduction provided by this section;
808-the person must file a certified statement with the auditor of the county,
809-notifying the auditor of the person's ineligibility, not more than sixty
810-(60) days after the date of the change in eligibility. A person who fails
811-HEA 1120 — CC 1 20
812-to file the statement required by this subsection may, under
813-IC 6-1.1-36-17, be liable for any additional taxes that would have been
814-due on the property if the person had filed the statement as required by
815-this subsection plus a civil penalty equal to ten percent (10%) of the
816-additional taxes due. The civil penalty imposed under this subsection
817-is in addition to any interest and penalties for a delinquent payment that
818-might otherwise be due. One percent (1%) of the total civil penalty
819-collected under this subsection shall be transferred by the county to the
820-department of local government finance for use by the department in
821-establishing and maintaining the homestead property data base under
822-subsection (i) (j) and, to the extent there is money remaining, for any
823-other purposes of the department. This amount becomes part of the
824-property tax liability for purposes of this article.
825-(g) (h) The department of local government finance may adopt rules
826-or guidelines concerning the application for a deduction under this
827-section.
828-(h) (i) This subsection does not apply to property in the first year for
829-which a deduction is claimed under this section if the sole reason that
830-a deduction is claimed on other property is that the individual or
831-married couple maintained a principal residence at the other property
832-on the assessment date in the same year in which an application for a
833-deduction is filed under this section or, if the application is for a
834-homestead that is assessed as personal property, on the assessment date
835-in the immediately preceding year and the individual or married couple
836-is moving the individual's or married couple's principal residence to the
837-property that is the subject of the application. Except as provided in
838-subsection (k), (l), the county auditor may not grant an individual or a
839-married couple a deduction under this section if:
840-(1) the individual or married couple, for the same year, claims the
841-deduction on two (2) or more different applications for the
842-deduction; and
843-(2) the applications claim the deduction for different property.
844-(i) (j) The department of local government finance shall provide
845-secure access to county auditors to a homestead property data base that
846-includes access to the homestead owner's name and the numbers
847-required from the homestead owner under subsection (e)(4) for the sole
848-purpose of verifying whether an owner is wrongly claiming a deduction
849-under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
850-IC 6-3.6-5 (after December 31, 2016). Each county auditor shall submit
851-data on deductions applicable to the current tax year on or before
852-March 15 of each year in a manner prescribed by the department of
853-local government finance.
854-HEA 1120 — CC 1 21
855-(j) (k) A county auditor may require an individual to provide
856-evidence proving that the individual's residence is the individual's
857-principal place of residence as claimed in the certified statement filed
858-under subsection (e). The county auditor may limit the evidence that an
859-individual is required to submit to a state income tax return, a valid
860-driver's license, or a valid voter registration card showing that the
861-residence for which the deduction is claimed is the individual's
862-principal place of residence. The county auditor may not deny an
863-application filed under section 44 of this chapter because the applicant
864-does not have a valid driver's license or state identification card with
865-the address of the homestead property. The department of local
866-government finance shall work with county auditors to develop
867-procedures to determine whether a property owner that is claiming a
868-standard deduction or homestead credit is not eligible for the standard
869-deduction or homestead credit because the property owner's principal
870-place of residence is outside Indiana.
871-(k) (l) A county auditor shall grant an individual a deduction under
872-this section regardless of whether the individual and the individual's
873-spouse claim a deduction on two (2) different applications and each
874-application claims a deduction for different property if the property
875-owned by the individual's spouse is located outside Indiana and the
876-individual files an affidavit with the county auditor containing the
877-following information:
878-(1) The names of the county and state in which the individual's
879-spouse claims a deduction substantially similar to the deduction
880-allowed by this section.
881-(2) A statement made under penalty of perjury that the following
882-are true:
883-(A) That the individual and the individual's spouse maintain
884-separate principal places of residence.
885-(B) That neither the individual nor the individual's spouse has
886-an ownership interest in the other's principal place of
887-residence.
888-(C) That neither the individual nor the individual's spouse has,
889-for that same year, claimed a standard or substantially similar
890-deduction for any property other than the property maintained
891-as a principal place of residence by the respective individuals.
892-A county auditor may require an individual or an individual's spouse to
893-provide evidence of the accuracy of the information contained in an
894-affidavit submitted under this subsection. The evidence required of the
895-individual or the individual's spouse may include state income tax
896-returns, excise tax payment information, property tax payment
897-HEA 1120 — CC 1 22
898-information, driver license information, and voter registration
899-information.
900-(l) (m) If:
901-(1) a property owner files a statement under subsection (e) to
902-claim the deduction provided by this section for a particular
903-property; and
904-(2) the county auditor receiving the filed statement determines
905-that the property owner's property is not eligible for the deduction;
906-the county auditor shall inform the property owner of the county
907-auditor's determination in writing. If a property owner's property is not
908-eligible for the deduction because the county auditor has determined
909-that the property is not the property owner's principal place of
910-residence, the property owner may appeal the county auditor's
911-determination as provided in IC 6-1.1-15. The county auditor shall
912-inform the property owner of the owner's right to appeal when the
913-county auditor informs the property owner of the county auditor's
914-determination under this subsection.
915-(m) (n) An individual is entitled to the deduction under this section
916-for a homestead for a particular assessment date if:
917-(1) either:
918-(A) the individual's interest in the homestead as described in
919-subsection (a)(2)(B) is conveyed to the individual after the
920-assessment date, but within the calendar year in which the
921-assessment date occurs; or
922-(B) the individual contracts to purchase the homestead after
923-the assessment date, but within the calendar year in which the
924-assessment date occurs;
925-(2) on the assessment date:
926-(A) the property on which the homestead is currently located
927-was vacant land; or
928-(B) the construction of the dwelling that constitutes the
929-homestead was not completed; and
930-(3) either:
931-(A) the individual files the certified statement required by
932-subsection (e); or
933-(B) a sales disclosure form that meets the requirements of
934-section 44 of this chapter is submitted to the county assessor
935-on or before December 31 of the calendar year for the
936-individual's purchase of the homestead.
937-An individual who satisfies the requirements of subdivisions (1)
938-through (3) is entitled to the deduction under this section for the
939-homestead for the assessment date, even if on the assessment date the
940-HEA 1120 — CC 1 23
941-property on which the homestead is currently located was vacant land
942-or the construction of the dwelling that constitutes the homestead was
943-not completed. The county auditor shall apply the deduction for the
944-assessment date and for the assessment date in any later year in which
945-the homestead remains eligible for the deduction. A homestead that
946-qualifies for the deduction under this section as provided in this
947-subsection is considered a homestead for purposes of section 37.5 of
948-this chapter and IC 6-1.1-20.6.
949-(n) (o) This subsection applies to an application for the deduction
950-provided by this section that is filed for an assessment date occurring
951-after December 31, 2013. Notwithstanding any other provision of this
952-section, an individual buying a mobile home that is not assessed as real
953-property or a manufactured home that is not assessed as real property
954-under a contract providing that the individual is to pay the property
955-taxes on the mobile home or manufactured home is not entitled to the
956-deduction provided by this section unless the parties to the contract
957-comply with IC 9-17-6-17.
958-(o) (p) This subsection:
959-(1) applies to an application for the deduction provided by this
960-section that is filed for an assessment date occurring after
961-December 31, 2013; and
962-(2) does not apply to an individual described in subsection (n).
963-(o).
964-The owner of a mobile home that is not assessed as real property or a
965-manufactured home that is not assessed as real property must attach a
966-copy of the owner's title to the mobile home or manufactured home to
967-the application for the deduction provided by this section.
968-(p) (q) For assessment dates after 2013, the term "homestead"
969-includes property that is owned by an individual who:
970-(1) is serving on active duty in any branch of the armed forces of
971-the United States;
972-(2) was ordered to transfer to a location outside Indiana; and
973-(3) was otherwise eligible, without regard to this subsection, for
974-the deduction under this section for the property for the
975-assessment date immediately preceding the transfer date specified
976-in the order described in subdivision (2).
977-For property to qualify under this subsection for the deduction provided
978-by this section, the individual described in subdivisions (1) through (3)
979-must submit to the county auditor a copy of the individual's transfer
980-orders or other information sufficient to show that the individual was
981-ordered to transfer to a location outside Indiana. The property continues
982-to qualify for the deduction provided by this section until the individual
983-HEA 1120 — CC 1 24
984-ceases to be on active duty, the property is sold, or the individual's
985-ownership interest is otherwise terminated, whichever occurs first.
986-Notwithstanding subsection (a)(2), the property remains a homestead
987-regardless of whether the property continues to be the individual's
988-principal place of residence after the individual transfers to a location
989-outside Indiana. The property continues to qualify as a homestead
990-under this subsection if the property is leased while the individual is
991-away from Indiana and is serving on active duty, if the individual has
992-lived at the property at any time during the past ten (10) years.
993-Otherwise, the property ceases to qualify as a homestead under this
994-subsection if the property is leased while the individual is away from
995-Indiana. Property that qualifies as a homestead under this subsection
996-shall also be construed as a homestead for purposes of section 37.5 of
997-this chapter.
998-(r) As used in this section, "homestead" includes property that
999-satisfies each of the following requirements:
1000-(1) The property is located in Indiana and consists of a
1001-dwelling and includes up to one (1) acre of land immediately
1002-surrounding that dwelling, and any of the following
1003-improvements:
1004-(A) Any number of decks, patios, gazebos, or pools.
1005-(B) One (1) additional building that is not part of the
1006-dwelling if the building is predominately used for a
1007-residential purpose and is not used as an investment
1008-property or as a rental property.
1009-(C) One (1) additional residential yard structure other
1010-than a deck, patio, gazebo, or pool.
1011-(2) The property is the principal place of residence of an
1012-individual.
1013-(3) The property is owned by an entity that is not described in
1014-subsection (a)(2)(B).
1015-(4) The individual residing on the property is a shareholder,
1016-partner, or member of the entity that owns the property.
1017-(5) The property was eligible for the standard deduction
1018-under this section on March 1, 2009.
1019-SECTION 15. IC 6-1.1-12-38, AS AMENDED BY P.L.183-2014,
6157+deduction.".
6158+Page 12, between lines 22 and 23, begin a new paragraph and insert:
6159+"SECTION 11. IC 6-1.1-12-38, AS AMENDED BY P.L.183-2014,
10206160 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10216161 JANUARY 1, 2025]: Sec. 38. (a) A person is entitled to a deduction
10226162 from the assessed value of the person's property in an amount equal to
10236163 the difference between:
10246164 (1) the assessed value of the person's property, including the
10256165 assessed value of the improvements made to comply with the
1026-HEA 1120 — CC 1 25
10276166 fertilizer storage rules adopted by the state chemist under
10286167 IC 15-16-2-44 and the pesticide storage rules adopted by the state
10296168 chemist under IC 15-16-4-52; minus
10306169 (2) the assessed value of the person's property, excluding the
10316170 assessed value of the improvements made to comply with the
10326171 fertilizer storage rules adopted by the state chemist under
10336172 IC 15-16-2-44 and the pesticide storage rules adopted by the state
10346173 chemist under IC 15-16-4-52.
10356174 (b) To obtain the deduction under this section, a person must file a
10366175 certified statement in duplicate, on forms prescribed by the department
10376176 of local government finance, with the auditor of the county in which the
10386177 property is subject to assessment. In addition to the certified statement,
10396178 the person must file a certification by the state chemist listing the
10406179 improvements that were made to comply with the fertilizer storage
10416180 rules adopted under IC 15-16-2-44 and the pesticide storage rules
10426181 adopted by the state chemist under IC 15-16-4-52. Subject to section
10436182 45 of this chapter, the statement must be completed, and dated, in the
10446183 calendar year for which the person wishes to obtain the deduction, and
10456184 the statement and certification must be and filed with the county
10466185 auditor on or before January 5 15 of the immediately succeeding
10476186 calendar year. Upon the verification of the statement and certification
10486187 by the assessor of the township in which the property is subject to
10496188 assessment, or the county assessor if there is no township assessor for
10506189 the township, the county auditor shall allow the deduction.
10516190 (c) The deduction provided by this section applies only if the
10526191 person:
10536192 (1) owns the property; or
10546193 (2) is buying the property under contract;
1055-on the assessment date for which the deduction applies.
1056-SECTION 16. IC 6-1.1-12-44, AS AMENDED BY P.L.236-2023,
1057-SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1058-JANUARY 1, 2025]: Sec. 44. (a) A sales disclosure form under
1059-IC 6-1.1-5.5:
1060-(1) that is submitted:
1061-(A) as a paper form; or
1062-(B) electronically;
1063-on or before December 31 January 15 of a calendar year in
1064-which property taxes are first due and payable to the county
1065-assessor by or on behalf of the purchaser of a homestead (as
1066-defined in section 37 of this chapter) assessed as real property;
1067-(2) that is accurate and complete;
1068-(3) that is approved by the county assessor as eligible for filing
1069-HEA 1120 — CC 1 26
1070-with the county auditor; and
1071-(4) that is filed:
1072-(A) as a paper form; or
1073-(B) electronically;
1074-with the county auditor by or on behalf of the purchaser;
1075-constitutes an application for the deductions provided by sections 26,
1076-29, 33, 34, and 37 of this chapter with respect to property taxes first
1077-due and payable in the calendar year that immediately succeeds the
1078-calendar year referred to in subdivision (1). The county auditor may not
1079-deny an application for the deductions provided by section 37 of this
1080-chapter because the applicant does not have a valid driver's license or
1081-state identification card with the address of the homestead property.
1082-(b) Except as provided in subsection (c), if:
1083-(1) the county auditor receives in a calendar year a sales
1084-disclosure form that meets the requirements of subsection (a); and
1085-(2) the homestead for which the sales disclosure form is submitted
1086-is otherwise eligible for a deduction referred to in subsection (a);
1087-the county auditor shall apply the deduction to the homestead for
1088-property taxes first due and payable in the calendar year for which the
1089-homestead qualifies under subsection (a) and in any later year in which
1090-the homestead remains eligible for the deduction.
1091-(c) Subsection (b) does not apply if the county auditor, after
1092-receiving a sales disclosure form from or on behalf of a purchaser
1093-under subsection (a)(4), determines that the homestead is ineligible for
1094-the deduction.
1095-SECTION 17. IC 6-1.1-12-45, AS AMENDED BY P.L.174-2022,
6194+on the assessment date for which the deduction applies.".
6195+Page 13, line 1, strike "that immediately succeeds the".
6196+Page 13, line 2, strike "calendar year".
6197+EH 1120—LS 6559/DI 120 144
6198+Page 13, between lines 18 and 19, begin a new paragraph and insert:
6199+"SECTION 13. IC 6-1.1-12-45, AS AMENDED BY P.L.174-2022,
10966200 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10976201 JANUARY 1, 2025]: Sec. 45. (a) Subject to subsections (b) and (c), a
10986202 deduction under this chapter applies for an assessment date and for the
10996203 property taxes due and payable based on the assessment for that
11006204 assessment date, regardless of whether with respect to the real property
11016205 or mobile home or manufactured home not assessed as real property:
11026206 (1) the title is conveyed one (1) or more times; or
11036207 (2) one (1) or more contracts to purchase are entered into;
11046208 after that assessment date and on or before the next succeeding
11056209 assessment date.
11066210 (b) Subsection (a) applies regardless of whether:
11076211 (1) one (1) or more grantees of title under subsection (a)(1); or
11086212 (2) one (1) or more contract purchasers under subsection (a)(2);
11096213 file a statement under this chapter to claim the deduction.
11106214 (c) A deduction applies under subsection (a) for only one (1) year.
11116215 The requirements of this chapter for filing a statement to apply for a
1112-HEA 1120 — CC 1 27
11136216 deduction under this chapter apply to subsequent years. A person who
11146217 fails to apply for a deduction or credit under this article by the
11156218 deadlines prescribed by this article may not apply for the deduction or
11166219 credit retroactively.
11176220 (d) If:
11186221 (1) a taxpayer wishes to claim a deduction under this chapter for
11196222 a desired calendar year in which property taxes are first due and
11206223 payable;
11216224 (2) the taxpayer files a statement under this chapter on or before
11226225 January 5 15 of the calendar year in which the property taxes are
11236226 first due and payable; and
11246227 (3) the eligibility criteria for the deduction are met;
11256228 the deduction applies for the desired calendar year in which the
11266229 property taxes are first due and payable.
11276230 (e) A person who is required to record a contract with a county
11286231 recorder in order to qualify for a deduction under this article must
11296232 record the contract, or a memorandum of the contract, before, or
11306233 concurrently with, the filing of the corresponding deduction
11316234 application.
11326235 (f) Before a county auditor terminates a deduction under this article,
11336236 the county auditor shall give to the person claiming the deduction
11346237 written notice that states the county auditor's intention to terminate the
11356238 deduction and the county auditor's reason for terminating the
11366239 deduction. The county auditor may send the notice to the taxpayer
6240+EH 1120—LS 6559/DI 120 145
11376241 claiming the deduction by first class mail or by electronic mail. A
11386242 notice issued under this subsection is not appealable under IC 6-1.1-15.
11396243 However, after a deduction is terminated by a county auditor, the
11406244 taxpayer may appeal the county auditor's action under IC 6-1.1-15.
1141-SECTION 18. IC 6-1.1-12.6-3, AS AMENDED BY P.L.148-2015,
6245+SECTION 14. IC 6-1.1-12.6-3, AS AMENDED BY P.L.148-2015,
11426246 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11436247 JANUARY 1, 2025]: Sec. 3. (a) A property owner that qualifies for the
11446248 deduction under this chapter and that desires to receive the deduction
1145-for a calendar year must complete and date a statement containing the
6249+for a calendar must complete and date a statement containing the
11466250 information required by subsection (b) in the calendar year for which
11476251 the person desires to obtain the deduction and file the statement with
11486252 the county auditor on or before January 5 15 of the immediately
11496253 succeeding calendar year. The township assessor shall verify each
11506254 statement filed under this section, and the county auditor shall:
11516255 (1) make the deductions; and
11526256 (2) notify the county property tax assessment board of appeals of
11536257 all deductions approved;
11546258 under this section.
1155-HEA 1120 — CC 1 28
11566259 (b) The statement referred to in subsection (a) must be verified
11576260 under penalties for perjury and must contain the following information:
11586261 (1) The assessed value of the real property for which the person
11596262 is claiming the deduction.
11606263 (2) The full name and complete business address of the person
11616264 claiming the deduction.
11626265 (3) The complete address and a brief description of the real
11636266 property for which the person is claiming the deduction.
11646267 (4) The name of any other county in which the person has applied
11656268 for a deduction under this chapter for that assessment date.
11666269 (5) The complete address and a brief description of any other real
11676270 property for which the person has applied for a deduction under
11686271 this chapter for that assessment date.
1169-SECTION 19. IC 6-1.1-12.8-4, AS AMENDED BY P.L.148-2015,
6272+SECTION 15. IC 6-1.1-12.8-4, AS AMENDED BY P.L.148-2015,
11706273 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11716274 JANUARY 1, 2025]: Sec. 4. (a) A property owner that qualifies for the
11726275 deduction under this chapter and that desires to receive the deduction
11736276 for a calendar year must complete and date a statement containing the
11746277 information required by subsection (b) in the calendar year for which
11756278 the person desires to obtain the deduction and file the statement with
11766279 the county auditor on or before January 5 15 of the immediately
11776280 succeeding calendar year. The township assessor, or the county
11786281 assessor if there is no township assessor for the township, shall verify
11796282 each statement filed under this section, and the county auditor shall:
6283+EH 1120—LS 6559/DI 120 146
11806284 (1) make the deductions; and
11816285 (2) notify the county property tax assessment board of appeals of
11826286 all deductions approved;
11836287 under this section.
11846288 (b) The statement referred to in subsection (a) must be verified
11856289 under penalties for perjury and must contain the following information:
11866290 (1) The assessed value of the real property for which the person
11876291 is claiming the deduction.
11886292 (2) The full name and complete business address of the person
11896293 claiming the deduction.
11906294 (3) The complete address and a brief description of the real
11916295 property for which the person is claiming the deduction.
11926296 (4) The name of any other county in which the person has applied
11936297 for a deduction under this chapter for that assessment date.
11946298 (5) The complete address and a brief description of any other real
11956299 property for which the person has applied for a deduction under
11966300 this chapter for that assessment date.
11976301 (6) An affirmation by the owner that the owner is receiving not
1198-HEA 1120 — CC 1 29
11996302 more than three (3) deductions under this chapter, including the
12006303 deduction being applied for by the owner, either:
12016304 (A) as the owner of the residence in inventory; or
12026305 (B) as an owner that is part of an affiliated group.
12036306 (7) An affirmation that the real property has not been leased and
12046307 will not be leased for any purpose during the term of the
1205-deduction.
1206-SECTION 20. IC 6-1.1-17-3.1, AS ADDED BY P.L.239-2023,
1207-SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1208-UPON PASSAGE]: Sec. 3.1. (a) This section:
1209-(1) applies only to an operating referendum tax levy under
1210-IC 20-46-1 approved by the voters before January 1, 2023, that is
1211-imposed by a school corporation for taxes first due and payable in
1212-2024 and 2025;
1213-(2) does not apply to an operating referendum tax levy under
1214-IC 20-46-1:
6308+deduction.".
6309+Page 13, line 27, after "IC 20-46-1" insert ":
12156310 (A) approved by the voters during a time that the school
12166311 corporation imposing the levy was designated as a
12176312 distressed political subdivision; or
1218-(B) approved by the voters after December 31, 2022, and
1219-before January 1, 2024, 2025, that is imposed by a school
1220-corporation for taxes first due and payable in 2024 or 2025;
1221-and
1222-(3) does not apply to any other tax year.
1223-(b) As used in this section, "ADM" refers to the school
1224-corporation's average daily membership used to determine the
1225-state tuition support distribution under IC 20-43. In the case of a
1226-school corporation that has entered into an agreement with one (1)
1227-or more charter schools to participate as an innovation network
1228-charter school under IC 20-25.7-5, the term includes the average
1229-daily membership of any innovation network charter school that
1230-is treated as a school operated by the school corporation when
1231-calculating the total amount of state tuition support to be
1232-distributed to the school corporation.
1233-(b) (c) Notwithstanding any increase in the assessed value of
1234-property from the previous assessment date, for taxes first due and
1235-payable in 2024, the total amount of operating referendum tax that
1236-may be levied by a school corporation may not exceed the lesser of:
1237-(1) the maximum operating referendum tax that could be have
1238-been levied by the school corporation if the maximum
1239-referendum rate was imposed for taxes first due and payable in
1240-2023 multiplied by one and three-hundredths (1.03); or
1241-HEA 1120 — CC 1 30
1242-(2) the maximum operating referendum tax that could otherwise
1243-be levied by the school corporation for taxes first due and payable
1244-in 2024.
1245-The tax rate for an operating referendum tax levy shall be decreased,
1246-if necessary, to comply with this limitation.
1247-(c) This section expires July 1, 2025.
1248-(d) Notwithstanding any increase in the assessed value of
1249-property from the previous assessment date, for taxes first due and
1250-payable in 2025, the total amount of operating referendum tax that
1251-may be levied by a school corporation may not exceed the lesser of
1252-the following:
1253-(1) The maximum operating referendum tax that could have
1254-been levied by the school corporation if the maximum
1255-referendum rate was imposed for taxes first due and payable
1256-in the immediately preceding calendar year, as adjusted by
1257-this section, multiplied by the result determined under STEP
1258-SEVEN of the following formula:
1259-STEP ONE: Subtract:
1260-(i) the school corporation's spring count of ADM made
1261-in the calendar year preceding by five (5) years the
1262-calendar year in which the property taxes are first due
1263-and payable; from
1264-(ii) the school corporation's spring count of ADM made
1265-in the immediately preceding calendar year.
1266-STEP TWO: Divide the STEP ONE result by four (4).
1267-STEP THREE: Divide the STEP TWO result by the school
1268-corporation's spring count of ADM made in the calendar
1269-year preceding by five (5) years the calendar year in which
1270-the property taxes are first due and payable.
1271-STEP FOUR: Multiply the STEP THREE amount by one
1272-and five-tenths (1.5).
1273-STEP FIVE: Add the STEP FOUR result and one and
1274-six-hundredths (1.06).
1275-STEP SIX: Determine the greater of the STEP FIVE result
1276-or one and six-hundredths (1.06).
1277-STEP SEVEN: Determine the lesser of the STEP SIX
1278-result or one and twelve-hundredths (1.12).
1279-(2) The maximum operating referendum tax that could
1280-otherwise be levied by the school corporation for taxes first
1281-due and payable in the current calendar year.
1282-The tax rate for an operating referendum tax levy shall be
1283-decreased, if necessary, to comply with this limitation.
1284-HEA 1120 — CC 1 31
1285-(e) The department of education shall provide to the department
1286-of local government finance each school corporation's applicable
1287-ADM counts as needed to make the determinations under this
1288-section.
1289-SECTION 21. IC 6-1.1-18.5-1, AS AMENDED BY P.L.236-2023,
1290-SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1291-JULY 1, 2024]: Sec. 1. As used in this chapter:
1292-"Ad valorem property tax levy for an ensuing calendar year" means
1293-the total property taxes imposed by a civil taxing unit for current
1294-property taxes collectible in that ensuing calendar year. However, if a
1295-township elects to establish both a township firefighting levy and a
1296-township emergency services levy under IC 36-8-13-4(b)(2),
1297-IC 36-8-13-4(c)(2), the township firefighting levy and township
1298-emergency services levy shall be combined and considered as a single
1299-levy for purposes of this chapter.
1300-"Civil taxing unit" means any taxing unit except a school
1301-corporation.
1302-"Maximum permissible ad valorem property tax levy for the
1303-preceding calendar year" means, for purposes of determining a
1304-maximum permissible ad valorem property tax levy under section 3 of
1305-this chapter for property taxes imposed for an assessment date after
1306-January 15, 2011, the civil taxing unit's maximum permissible ad
1307-valorem property tax levy for the calendar year immediately preceding
1308-the ensuing calendar year, as that levy was determined under section 3
1309-of this chapter (regardless of whether the taxing unit imposed the entire
1310-amount of the maximum permissible ad valorem property tax levy in
1311-the immediately preceding year).
1312-"Taxable property" means all tangible property that is subject to the
1313-tax imposed by this article and is not exempt from the tax under
1314-IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this
1315-chapter, the term "taxable property" is further defined in section 6 of
1316-this chapter.
1317-SECTION 22. IC 6-1.1-20-1.1, AS AMENDED BY P.L.236-2023,
1318-SECTION 35, AND AS AMENDED BY P.L.239-2023, SECTION 6,
1319-AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
1320-OF THE 2024 GENERAL ASSEMBLY, IS CORRECTED AND
1321-AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
1322-2024 (RETROACTIVE)]: Sec. 1.1. (a) As used in this chapter,
1323-"controlled project" means any project financed by bonds or a lease,
1324-except for the following:
1325-(1) A project for which the political subdivision reasonably
1326-expects to pay:
1327-HEA 1120 — CC 1 32
1328-(A) debt service; or
1329-(B) lease rentals;
1330-from funds other than property taxes that are exempt from the
1331-levy limitations of IC 6-1.1-18.5 or (before January 1, 2009)
1332-IC 20-45-3. A project is not a controlled project even though the
1333-political subdivision has pledged to levy property taxes to pay the
1334-debt service or lease rentals if those other funds are insufficient.
1335-(2) Subject to subsection (b), a project that will not cost the
1336-political subdivision more than the lesser of the following:
1337-(A) An amount equal to the following:
1338-(i) In the case of an ordinance or resolution adopted before
1339-January 1, 2018, making a preliminary determination to
1340-issue bonds or enter into a lease for the project, two million
1341-dollars ($2,000,000).
1342-(ii) In the case of an ordinance or resolution adopted after
1343-December 31, 2017, and before January 1, 2019, making a
1344-preliminary determination to issue bonds or enter into a
1345-lease for the project, five million dollars ($5,000,000).
1346-(iii) In the case of an ordinance or resolution adopted in a
1347-calendar year after December 31, 2018, making a
1348-preliminary determination to issue bonds or enter into a
1349-lease for the project, an amount (as determined by the
1350-department of local government finance) equal to the result
1351-of the maximum levy growth quotient determined under
1352-IC 6-1.1-18.5-2 for the year multiplied by the amount
1353-determined under this clause for the preceding calendar
6313+(B)".
6314+Page 13, line 31, delete "has the meaning set forth in" and insert
6315+"refers to the school corporation's average daily membership used
6316+to determine the state tuition support distribution under IC 20-43.
6317+In the case of a school corporation that has entered into an
6318+agreement with one (1) or more charter schools to participate as an
6319+innovation network charter school under IC 20-25.7-5, the term
6320+includes the average daily membership of any innovation network
6321+charter school that is treated as a school operated by the school
6322+corporation when calculating the total amount of state tuition
6323+support to be distributed to the school corporation.".
6324+EH 1120—LS 6559/DI 120 147
6325+Page 13, delete line 32.
6326+Renumber all SECTIONS consecutively.
6327+(Reference is to HB 1120 as printed January 25, 2024.)
6328+THOMPSON
6329+_____
6330+COMMITTEE REPORT
6331+Madam President: The Senate Committee on Tax and Fiscal Policy,
6332+to which was referred House Bill No. 1120, has had the same under
6333+consideration and begs leave to report the same back to the Senate with
6334+the recommendation that said bill be AMENDED as follows:
6335+Page 1, delete lines 1 through 17.
6336+Page 2, delete lines 1 through 3.
6337+Page 21, line 11, after "calendar" insert "year".
6338+Page 22, delete lines 28 through 42.
6339+Delete page 23.
6340+Page 24, delete lines 1 through 22.
6341+Page 25, delete lines 9 through 42, begin a new paragraph and
6342+insert:
6343+"SECTION 16. IC 6-1.1-18.5-2, AS AMENDED BY P.L.239-2023,
6344+SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6345+JULY 1, 2024]: Sec. 2. (a) As used in this section, "Indiana nonfarm
6346+personal income" means the estimate of total nonfarm personal income
6347+for Indiana in a calendar year as computed by the federal Bureau of
6348+Economic Analysis using any actual data for the calendar year and any
6349+estimated data determined appropriate by the federal Bureau of
6350+Economic Analysis.
6351+(b) Except as provided in subsections (c) and (e), for purposes of
6352+determining a civil taxing unit's maximum permissible ad valorem
6353+property tax levy for an ensuing calendar year, the civil taxing unit
6354+shall use the maximum levy growth quotient determined in the last
6355+STEP of the following STEPS:
6356+STEP ONE: For each of the six (6) calendar years immediately
6357+preceding the year in which a budget is adopted under
6358+IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana
6359+nonfarm personal income for the calendar year by the Indiana
6360+nonfarm personal income for the calendar year immediately
6361+preceding that calendar year, rounding to the nearest
6362+one-thousandth (0.001).
6363+EH 1120—LS 6559/DI 120 148
6364+STEP TWO: Determine the sum of the STEP ONE results.
6365+STEP THREE: Divide the STEP TWO result by six (6), rounding
6366+to the nearest one-thousandth (0.001).
6367+STEP FOUR: Determine the lesser of the following:
6368+(A) The STEP THREE quotient.
6369+(B) One and six-hundredths (1.06).
6370+(c) Except as provided in subsection (f), a school corporation shall
6371+use for its operations fund maximum levy calculation under
6372+IC 20-46-8-1 the maximum levy growth quotient determined in the last
6373+STEP of the following STEPS:
6374+STEP ONE: Determine for each school corporation, the average
6375+annual growth in net assessed value using the three (3) calendar
6376+years immediately preceding the year in which a budget is
6377+adopted under IC 6-1.1-17-5 for the ensuing calendar year.
6378+STEP TWO: Determine the greater of:
6379+(A) zero (0); or
6380+(B) the STEP ONE amount minus the sum of:
6381+(i) the maximum levy growth quotient determined under
6382+subsection (b) minus one (1); plus
6383+(ii) two-hundredths (0.02).
6384+STEP THREE: Determine the lesser of:
6385+(A) the STEP TWO amount; or
6386+(B) four-hundredths (0.04).
6387+STEP FOUR: Determine the sum of:
6388+(A) the STEP THREE amount; plus
6389+(B) the maximum levy growth quotient determined under
6390+subsection (b).
6391+STEP FIVE: Determine the greater of:
6392+(A) the STEP FOUR amount; or
6393+(B) the maximum levy growth quotient determined under
6394+subsection (b).
6395+(d) The budget agency shall provide the maximum levy growth
6396+quotient for the ensuing year to civil taxing units, school corporations,
6397+and the department of local government finance before July 1 of each
13546398 year.
1355-The department of local government finance shall publish the
1356-threshold determined under item (iii) in the Indiana Register
1357-under IC 4-22-7-7 not more than sixty (60) days after the date
1358-the budget agency releases the maximum levy growth quotient
1359-for the ensuing year under IC 6-1.1-18.5-2.
1360-(B) An amount equal to the following:
1361-(i) One percent (1%) of the total gross assessed value of
1362-property within the political subdivision on the last
1363-assessment date, if that total gross assessed value is more
1364-than one hundred million dollars ($100,000,000).
1365-(ii) One million dollars ($1,000,000), if the total gross
1366-assessed value of property within the political subdivision
1367-on the last assessment date is not more than one hundred
1368-million dollars ($100,000,000).
1369-(3) A project that is being refinanced for the purpose of providing
1370-HEA 1120 — CC 1 33
1371-gross or net present value savings to taxpayers.
1372-(4) A project for which bonds were issued or leases were entered
1373-into before January 1, 1996, or where the state board of tax
1374-commissioners has approved the issuance of bonds or the
1375-execution of leases before January 1, 1996.
1376-(5) A project that:
1377-(A) is required by a court order holding that a federal law
1378-mandates the project; or
1379-(B) is in response to a court order holding that:
1380-(i) a federal law has been violated; and
1381-(ii) the project is to address the deficiency or violation.
1382-(6) A project that is in response to:
1383-(A) a natural disaster;
1384-(B) an accident; or
1385-(C) an emergency;
1386-in the political subdivision that makes a building or facility
1387-unavailable for its intended use.
1388-(7) A project that was not a controlled project under this section
1389-as in effect on June 30, 2008, and for which:
1390-(A) the bonds or lease for the project were issued or entered
1391-into before July 1, 2008; or
1392-(B) the issuance of the bonds or the execution of the lease for
1393-the project was approved by the department of local
1394-government finance before July 1, 2008.
1395-(8) A project of the Little Calumet River basin development
1396-commission for which bonds are payable from special
1397-assessments collected under IC 14-13-2-18.6.
1398-(9) A project for engineering, land and right-of-way acquisition,
1399-construction, resurfacing, maintenance, restoration, and
1400-rehabilitation exclusively for or of:
1401-(A) local road and street systems, including bridges that are
1402-designated as being in a local road and street system;
1403-(B) arterial road and street systems, including bridges that are
1404-designated as being in an arterial road and street system; or
1405-(C) any combination of local and arterial road and street
1406-systems, including designated bridges.
1407-(b) This subsection does not apply to a project for which a public
1408-hearing to issue bonds or enter into a lease has been conducted under
1409-IC 20-26-7-37 before July 1, 2023. If:
1410-(1) a political subdivision's total debt service tax rate is more
1411-than forty cents ($0.40) per one hundred dollars ($100) of
1412-assessed value; and
1413-HEA 1120 — CC 1 34
1414-(2) subsection (a)(1) and subsection (a)(3) through (a)(9) are not
1415-applicable;
1416-the term includes any project to be financed by bonds or a lease,
1417-including a project that does not otherwise meet the threshold amount
1418-provided in subsection (a)(2). This subsection expires December 31,
1419-2024. 2025. For purposes of this subsection, a political subdivision's
1420-total debt service tax rate does not include a tax rate imposed in a
1421-referendum debt service tax levy approved by voters.
1422-SECTION 23. IC 6-1.1-20-3.1, AS AMENDED BY P.L.239-2023,
1423-SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1424-JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.1. (a) Subject to section
1425-3.5(a)(1)(C) of this chapter, this section applies only to the following:
1426-(1) A controlled project (as defined in section 1.1 of this chapter
1427-as in effect June 30, 2008) for which the proper officers of a
1428-political subdivision make a preliminary determination in the
1429-manner described in subsection (b) before July 1, 2008.
1430-(2) An elementary school building, middle school building, high
1431-school building, or other school building for academic instruction
1432-that:
1433-(A) is a controlled project;
1434-(B) will be used for any combination of kindergarten through
1435-grade 12; and
1436-(C) will not cost more than the lesser of the following:
1437-(i) The threshold amount determined under this item. In the
1438-case of an ordinance or resolution adopted before January 1,
1439-2018, making a preliminary determination to issue bonds or
1440-enter into a lease for the project, the threshold amount is ten
1441-million dollars ($10,000,000). In the case of an ordinance or
1442-resolution adopted after December 31, 2017, and before
1443-January 1, 2019, making a preliminary determination to
1444-issue bonds or enter into a lease for the project, the threshold
1445-amount is fifteen million dollars ($15,000,000). In the case
1446-of an ordinance or resolution adopted in a calendar year after
1447-December 31, 2018, making a preliminary determination to
1448-issue bonds or enter into a lease for the project, the threshold
1449-amount is an amount (as determined by the department of
1450-local government finance) equal to the result of the
1451-maximum levy growth quotient determined under
1452-IC 6-1.1-18.5-2 for the year multiplied by the threshold
1453-amount determined under this item for the preceding
1454-calendar year. In the case of a threshold amount determined
1455-under this item that applies for a calendar year after
1456-HEA 1120 — CC 1 35
1457-December 31, 2018, the department of local government
1458-finance shall publish the threshold in the Indiana Register
1459-under IC 4-22-7-7 not more than sixty (60) days after the
1460-date the budget agency releases the maximum levy growth
1461-quotient for the ensuing year under IC 6-1.1-18.5-2.
1462-(ii) An amount equal to one percent (1%) of the total gross
1463-assessed value of property within the political subdivision
1464-on the last assessment date, if that total gross assessed value
1465-is more than one billion dollars ($1,000,000,000), or ten
1466-million dollars ($10,000,000), if the total gross assessed
1467-value of property within the political subdivision on the last
1468-assessment date is not more than one billion dollars
1469-($1,000,000,000).
1470-(3) Any other controlled project that:
1471-(A) is not a controlled project described in subdivision (1) or
1472-(2); and
1473-(B) will not cost the political subdivision more than the lesser
1474-of the following:
1475-(i) The threshold amount determined under this item. In the
1476-case of an ordinance or resolution adopted before January 1,
1477-2018, making a preliminary determination to issue bonds or
1478-enter into a lease for the project, the threshold amount is
1479-twelve million dollars ($12,000,000). In the case of an
1480-ordinance or resolution adopted after December 31, 2017,
1481-and before January 1, 2019, making a preliminary
1482-determination to issue bonds or enter into a lease for the
1483-project, the threshold amount is fifteen million dollars
1484-($15,000,000). In the case of an ordinance or resolution
1485-adopted in a calendar year after December 31, 2018, making
1486-a preliminary determination to issue bonds or enter into a
1487-lease for the project, the threshold amount is an amount (as
1488-determined by the department of local government finance)
1489-equal to the result of the maximum levy growth quotient
1490-determined under IC 6-1.1-18.5-2 for the year multiplied by
1491-the threshold amount determined under this item for the
1492-preceding calendar year. In the case of a threshold amount
1493-determined under this item that applies for a calendar year
1494-after December 31, 2018, the department of local
1495-government finance shall publish the threshold in the
1496-Indiana Register under IC 4-22-7-7 not more than sixty (60)
1497-days after the date the budget agency releases the maximum
1498-levy growth quotient for the ensuing year under
1499-HEA 1120 — CC 1 36
1500-IC 6-1.1-18.5-2.
1501-(ii) An amount equal to one percent (1%) of the total gross
1502-assessed value of property within the political subdivision
1503-on the last assessment date, if that total gross assessed value
1504-is more than one hundred million dollars ($100,000,000), or
1505-one million dollars ($1,000,000), if the total gross assessed
1506-value of property within the political subdivision on the last
1507-assessment date is not more than one hundred million
1508-dollars ($100,000,000).
1509-(4) A controlled project funded by debt service if the scope of
1510-the project changes from the purpose of the project initially
1511-advertised to taxpayers as determined under section 4.2(c) of
1512-this chapter.
1513-(4) (5) This subdivision does not apply to a project for which a
1514-public hearing to issue bonds or enter into a lease has been
1515-conducted under IC 20-26-7-37 before July 1, 2023. Any other
1516-controlled project if both of the following apply:
1517-(A) The political subdivision's total debt service tax rate is
1518-more than forty cents ($0.40) per one hundred dollars ($100)
1519-of assessed value, but less than eighty cents ($0.80) per one
1520-hundred dollars ($100) of assessed value.
1521-(B) The controlled project is not otherwise described in section
1522-3.5(a)(1) of this chapter.
1523-This subdivision expires December 31, 2024. 2025. For purposes
1524-of this subdivision, a political subdivision's total debt service
1525-tax rate does not include a tax rate imposed in a referendum
1526-debt service levy approved by voters.
1527-(b) A political subdivision may not impose property taxes to pay
1528-debt service on bonds or lease rentals on a lease for a controlled project
1529-without completing the following procedures:
1530-(1) The proper officers of a political subdivision shall publish
1531-notice in accordance with IC 5-3-1 and send notice by first class
1532-mail to the circuit court clerk and to any organization that delivers
1533-to the officers, before January 1 of that year, an annual written
1534-request for such notices of any meeting to consider adoption of a
1535-resolution or an ordinance making a preliminary determination to
1536-issue bonds or enter into a lease and shall conduct at least two (2)
1537-public hearings on a preliminary determination before adoption
1538-of the resolution or ordinance. The political subdivision must at
1539-each of the public hearings on the preliminary determination
1540-allow the public to testify regarding the preliminary determination
1541-and must make the following information available to the public
1542-HEA 1120 — CC 1 37
1543-at each of the public hearings on the preliminary determination,
1544-in addition to any other information required by law:
1545-(A) The result of the political subdivision's current and
1546-projected annual debt service payments divided by the net
1547-assessed value of taxable property within the political
1548-subdivision.
1549-(B) The result of:
1550-(i) the sum of the political subdivision's outstanding long
1551-term debt plus the outstanding long term debt of other taxing
1552-units that include any of the territory of the political
1553-subdivision; divided by
1554-(ii) the net assessed value of taxable property within the
1555-political subdivision.
1556-(C) The information specified in subdivision (3)(A) through
1557-(3)(H).
1558-(2) When the proper officers of a political subdivision make a
1559-preliminary determination to issue bonds or enter into a lease for
1560-a controlled project, the officers shall give notice of the
1561-preliminary determination by:
1562-(A) publication in accordance with IC 5-3-1; and
1563-(B) first class mail to the circuit court clerk and to the
1564-organizations described in subdivision (1).
1565-(3) A notice under subdivision (2) of the preliminary
1566-determination of the political subdivision to issue bonds or enter
1567-into a lease for a controlled project must include the following
1568-information:
1569-(A) The maximum term of the bonds or lease.
1570-(B) The maximum principal amount of the bonds or the
1571-maximum lease rental for the lease.
1572-(C) The estimated interest rates that will be paid and the total
1573-interest costs associated with the bonds or lease.
1574-(D) The purpose of the bonds or lease.
1575-(E) A statement that any owners of property within the
1576-political subdivision or registered voters residing within the
1577-political subdivision who want to initiate a petition and
1578-remonstrance process against the proposed debt service or
1579-lease payments must file a petition that complies with
1580-subdivisions (4) and (5) not later than thirty (30) days after
1581-publication in accordance with IC 5-3-1.
1582-(F) With respect to bonds issued or a lease entered into to
1583-open:
1584-(i) a new school facility; or
1585-HEA 1120 — CC 1 38
1586-(ii) an existing facility that has not been used for at least
1587-three (3) years and that is being reopened to provide
1588-additional classroom space;
1589-the estimated costs the school corporation expects to incur
1590-annually to operate the facility.
1591-(G) A statement of whether the school corporation expects to
1592-appeal for a new facility adjustment (as defined in
1593-IC 20-45-1-16 (repealed) before January 1, 2009) for an
1594-increased maximum permissible tuition support levy to pay the
1595-estimated costs described in clause (F).
1596-(H) The following information:
1597-(i) The political subdivision's current debt service levy and
1598-rate.
1599-(ii) The estimated increase to the political subdivision's debt
1600-service levy and rate that will result if the political
1601-subdivision issues the bonds or enters into the lease.
1602-(iii) The estimated amount of the political subdivision's debt
1603-service levy and rate that will result during the following ten
1604-(10) years if the political subdivision issues the bonds or
1605-enters into the lease, after also considering any changes that
1606-will occur to the debt service levy and rate during that
1607-period on account of any outstanding bonds or lease
1608-obligations that will mature or terminate during that period.
1609-(I) The information specified in subdivision (1)(A) through
1610-(1)(B).
1611-(4) After notice is given, a petition requesting the application of
1612-a petition and remonstrance process may be filed by the lesser of:
1613-(A) five hundred (500) persons who are either owners of
1614-property within the political subdivision or registered voters
1615-residing within the political subdivision; or
1616-(B) five percent (5%) of the registered voters residing within
1617-the political subdivision.
1618-(5) The state board of accounts shall design and, upon request by
1619-the county voter registration office, deliver to the county voter
1620-registration office or the county voter registration office's
1621-designated printer the petition forms to be used solely in the
1622-petition process described in this section. The county voter
1623-registration office shall issue to an owner or owners of property
1624-within the political subdivision or a registered voter residing
1625-within the political subdivision the number of petition forms
1626-requested by the owner or owners or the registered voter. Each
1627-form must be accompanied by instructions detailing the
1628-HEA 1120 — CC 1 39
1629-requirements that:
1630-(A) the carrier and signers must be owners of property or
1631-registered voters;
1632-(B) the carrier must be a signatory on at least one (1) petition;
1633-(C) after the signatures have been collected, the carrier must
1634-swear or affirm before a notary public that the carrier
1635-witnessed each signature; and
1636-(D) govern the closing date for the petition period.
1637-Persons requesting forms may be required to identify themselves
1638-as owners of property or registered voters and may be allowed to
1639-pick up additional copies to distribute to other owners of property
1640-or registered voters. Each person signing a petition must indicate
1641-whether the person is signing the petition as a registered voter
1642-within the political subdivision or is signing the petition as the
1643-owner of property within the political subdivision. A person who
1644-signs a petition as a registered voter must indicate the address at
1645-which the person is registered to vote. A person who signs a
1646-petition as an owner of property must indicate the address of the
1647-property owned by the person in the political subdivision.
1648-(6) Each petition must be verified under oath by at least one (1)
1649-qualified petitioner in a manner prescribed by the state board of
1650-accounts before the petition is filed with the county voter
1651-registration office under subdivision (7).
1652-(7) Each petition must be filed with the county voter registration
1653-office not more than thirty (30) days after publication under
1654-subdivision (2) of the notice of the preliminary determination.
1655-(8) The county voter registration office shall determine whether
1656-each person who signed the petition is a registered voter.
1657-However, after the county voter registration office has determined
1658-that at least five hundred twenty-five (525) persons who signed
1659-the petition are registered voters within the political subdivision,
1660-the county voter registration office is not required to verify
1661-whether the remaining persons who signed the petition are
1662-registered voters. If the county voter registration office does not
1663-determine that at least five hundred twenty-five (525) persons
1664-who signed the petition are registered voters, the county voter
1665-registration office shall, not more than fifteen (15) business days
1666-after receiving a petition, forward a copy of the petition to the
1667-county auditor. Not more than ten (10) business days after
1668-receiving the copy of the petition, the county auditor shall provide
1669-to the county voter registration office a statement verifying:
1670-(A) whether a person who signed the petition as a registered
1671-HEA 1120 — CC 1 40
1672-voter but is not a registered voter, as determined by the county
1673-voter registration office, is the owner of property in the
1674-political subdivision; and
1675-(B) whether a person who signed the petition as an owner of
1676-property within the political subdivision does in fact own
1677-property within the political subdivision.
1678-(9) The county voter registration office, not more than ten (10)
1679-business days after determining that at least five hundred
1680-twenty-five (525) persons who signed the petition are registered
1681-voters or receiving the statement from the county auditor under
1682-subdivision (8), as applicable, shall make the final determination
1683-of the number of petitioners that are registered voters in the
1684-political subdivision and, based on the statement provided by the
1685-county auditor, the number of petitioners that own property within
1686-the political subdivision. Whenever the name of an individual
1687-who signs a petition form as a registered voter contains a minor
1688-variation from the name of the registered voter as set forth in the
1689-records of the county voter registration office, the signature is
1690-presumed to be valid, and there is a presumption that the
1691-individual is entitled to sign the petition under this section. Except
1692-as otherwise provided in this chapter, in determining whether an
1693-individual is a registered voter, the county voter registration office
1694-shall apply the requirements and procedures used under IC 3 to
1695-determine whether a person is a registered voter for purposes of
1696-voting in an election governed by IC 3. However, an individual is
1697-not required to comply with the provisions concerning providing
1698-proof of identification to be considered a registered voter for
1699-purposes of this chapter. A person is entitled to sign a petition
1700-only one (1) time in a particular petition and remonstrance
1701-process under this chapter, regardless of whether the person owns
1702-more than one (1) parcel of real property, mobile home assessed
1703-as personal property, or manufactured home assessed as personal
1704-property, or a combination of those types of property within the
1705-subdivision and regardless of whether the person is both a
1706-registered voter in the political subdivision and the owner of
1707-property within the political subdivision. Notwithstanding any
1708-other provision of this section, if a petition is presented to the
1709-county voter registration office within forty-five (45) days before
1710-an election, the county voter registration office may defer acting
1711-on the petition, and the time requirements under this section for
1712-action by the county voter registration office do not begin to run
1713-until five (5) days after the date of the election.
1714-HEA 1120 — CC 1 41
1715-(10) The county voter registration office must file a certificate and
1716-each petition with:
1717-(A) the township trustee, if the political subdivision is a
1718-township, who shall present the petition or petitions to the
1719-township board; or
1720-(B) the body that has the authority to authorize the issuance of
1721-the bonds or the execution of a lease, if the political
1722-subdivision is not a township;
1723-within thirty-five (35) business days of the filing of the petition
1724-requesting a petition and remonstrance process. The certificate
1725-must state the number of petitioners that are owners of property
1726-within the political subdivision and the number of petitioners who
1727-are registered voters residing within the political subdivision.
1728-If a sufficient petition requesting a petition and remonstrance process
1729-is not filed by owners of property or registered voters as set forth in this
1730-section, the political subdivision may issue bonds or enter into a lease
1731-by following the provisions of law relating to the bonds to be issued or
1732-lease to be entered into.
1733-(c) A political subdivision may not divide a controlled project in
1734-order to avoid the requirements of this section and section 3.2 of this
1735-chapter. A person that owns property within a political subdivision or
1736-a person that is a registered voter residing within a political subdivision
1737-may file a petition with the department of local government finance
1738-objecting that the political subdivision has divided a controlled project
1739-in order to avoid the requirements of this section and section 3.2 of this
1740-chapter. The petition must be filed not more than ten (10) days after the
1741-political subdivision gives notice of the political subdivision's decision
1742-to issue bonds or enter into leases for a capital project that the person
1743-believes is the result of a division of a controlled project that is
1744-prohibited by this subsection. If the department of local government
1745-finance receives a petition under this subsection, the department shall
1746-not later than thirty (30) days after receiving the petition make a final
1747-determination on the issue of whether the political subdivision divided
1748-a controlled project in order to avoid the requirements of this section
1749-and section 3.2 of this chapter. If the department of local government
1750-finance determines that a political subdivision divided a controlled
1751-project in order to avoid the requirements of this section and section
1752-3.2 of this chapter and the political subdivision continues to desire to
1753-proceed with the project, the political subdivision shall fulfill the
1754-requirements of this section and section 3.2 of this chapter, if
1755-applicable, regardless of the cost of the project in dispute. A political
1756-subdivision shall be considered to have divided a capital project in
1757-HEA 1120 — CC 1 42
1758-order to avoid the requirements of this section and section 3.2 of this
1759-chapter if the result of one (1) or more of the subprojects cannot
1760-reasonably be considered an independently desirable end in itself
1761-without reference to another capital project. This subsection does not
1762-prohibit a political subdivision from undertaking a series of capital
1763-projects in which the result of each capital project can reasonably be
1764-considered an independently desirable end in itself without reference
1765-to another capital project.
1766-SECTION 24. IC 6-1.1-20-3.5, AS AMENDED BY P.L.239-2023,
1767-SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1768-JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.5. (a) This section
1769-applies only to a controlled project that meets the following conditions:
1770-(1) The controlled project is described in one (1) of the following
1771-categories:
1772-(A) An elementary school building, middle school building,
1773-high school building, or other school building for academic
1774-instruction that will be used for any combination of
1775-kindergarten through grade 12 and will cost more than the
1776-lesser of the following:
1777-(i) The threshold amount determined under this item. In the
1778-case of an ordinance or resolution adopted before January 1,
1779-2018, making a preliminary determination to issue bonds or
1780-enter into a lease for the project, the threshold amount is ten
1781-million dollars ($10,000,000). In the case of an ordinance or
1782-resolution adopted after December 31, 2017, and before
1783-January 1, 2019, making a preliminary determination to
1784-issue bonds or enter into a lease for the project, the threshold
1785-amount is fifteen million dollars ($15,000,000). In the case
1786-of an ordinance or resolution adopted in a calendar year after
1787-December 31, 2018, making a preliminary determination to
1788-issue bonds or enter into a lease for the project, the threshold
1789-amount is an amount (as determined by the department of
1790-local government finance) equal to the result of the
1791-maximum levy growth quotient determined under
1792-IC 6-1.1-18.5-2 for the year multiplied by the threshold
1793-amount determined under this item for the preceding
1794-calendar year. In the case of a threshold amount determined
1795-under this item that applies for a calendar year after
1796-December 31, 2018, the department of local government
1797-finance shall publish the threshold in the Indiana Register
1798-under IC 4-22-7-7 not more than sixty (60) days after the
1799-date the budget agency releases the maximum levy growth
1800-HEA 1120 — CC 1 43
1801-quotient for the ensuing year under IC 6-1.1-18.5-2.
1802-(ii) An amount equal to one percent (1%) of the total gross
1803-assessed value of property within the political subdivision
1804-on the last assessment date, if that total gross assessed value
1805-is more than one billion dollars ($1,000,000,000), or ten
1806-million dollars ($10,000,000), if the total gross assessed
1807-value of property within the political subdivision on the last
1808-assessment date is not more than one billion dollars
1809-($1,000,000,000).
1810-(B) Any other controlled project that is not a controlled project
1811-described in clause (A) and will cost the political subdivision
1812-more than the lesser of the following:
1813-(i) The threshold amount determined under this item. In the
1814-case of an ordinance or resolution adopted before January 1,
1815-2018, making a preliminary determination to issue bonds or
1816-enter into a lease for the project, the threshold amount is
1817-twelve million dollars ($12,000,000). In the case of an
1818-ordinance or resolution adopted after December 31, 2017,
1819-and before January 1, 2019, making a preliminary
1820-determination to issue bonds or enter into a lease for the
1821-project, the threshold amount is fifteen million dollars
1822-($15,000,000). In the case of an ordinance or resolution
1823-adopted in a calendar year after December 31, 2018, making
1824-a preliminary determination to issue bonds or enter into a
1825-lease for the project, the threshold amount is an amount (as
1826-determined by the department of local government finance)
1827-equal to the result of the maximum levy growth quotient
1828-determined under IC 6-1.1-18.5-2 for the year multiplied by
1829-the threshold amount determined under this item for the
1830-preceding calendar year. In the case of a threshold amount
1831-determined under this item that applies for a calendar year
1832-after December 31, 2018, the department of local
1833-government finance shall publish the threshold in the
1834-Indiana Register under IC 4-22-7-7 not more than sixty (60)
1835-days after the date the budget agency releases the maximum
1836-levy growth quotient for the ensuing year under
1837-IC 6-1.1-18.5-2.
1838-(ii) An amount equal to one percent (1%) of the total gross
1839-assessed value of property within the political subdivision
1840-on the last assessment date, if that total gross assessed value
1841-is more than one hundred million dollars ($100,000,000), or
1842-one million dollars ($1,000,000), if the total gross assessed
1843-HEA 1120 — CC 1 44
1844-value of property within the political subdivision on the last
1845-assessment date is not more than one hundred million
1846-dollars ($100,000,000).
1847-(C) Any other controlled project for which a political
1848-subdivision adopts an ordinance or resolution making a
1849-preliminary determination to issue bonds or enter into a lease
1850-for the project, if the sum of:
1851-(i) the cost of that controlled project; plus
1852-(ii) the costs of all other controlled projects for which the
1853-political subdivision has previously adopted within the
1854-preceding three hundred sixty-five (365) days an ordinance
1855-or resolution making a preliminary determination to issue
1856-bonds or enter into a lease for those other controlled
1857-projects;
1858-exceeds twenty-five million dollars ($25,000,000).
1859-(D) A controlled project funded by debt service if the scope
1860-of the project changes from the purpose of the project
1861-initially advertised to taxpayers as determined under
1862-section 4.3(c) of this chapter.
1863-(D) (E) This clause does not apply to a project for which a
1864-public hearing to issue bonds or enter into a lease has been
1865-conducted under IC 20-26-7-37 before July 1, 2023. Except as
1866-provided in section 4.5 of this chapter, any other controlled
1867-project if the political subdivision's total debt service tax rate
1868-is at least eighty cents ($0.80) per one hundred dollars ($100)
1869-of assessed value. This clause expires December 31, 2024.
1870-2025. For purposes of this clause, a political subdivision's
1871-total debt service tax rate does not include a tax rate
1872-imposed in a referendum debt service tax levy approved by
1873-voters.
1874-(2) The proper officers of the political subdivision make a
1875-preliminary determination after June 30, 2008, in the manner
1876-described in subsection (b) to issue bonds or enter into a lease for
1877-the controlled project.
1878-(b) Subject to subsection (d), a political subdivision may not impose
1879-property taxes to pay debt service on bonds or lease rentals on a lease
1880-for a controlled project without completing the following procedures:
1881-(1) The proper officers of a political subdivision shall publish
1882-notice in accordance with IC 5-3-1 and send notice by first class
1883-mail to the circuit court clerk and to any organization that delivers
1884-to the officers, before January 1 of that year, an annual written
1885-request for notices of any meeting to consider the adoption of an
1886-HEA 1120 — CC 1 45
1887-ordinance or a resolution making a preliminary determination to
1888-issue bonds or enter into a lease and shall conduct at least two (2)
1889-public hearings on the preliminary determination before adoption
1890-of the ordinance or resolution. The political subdivision must at
1891-each of the public hearings on the preliminary determination
1892-allow the public to testify regarding the preliminary determination
1893-and must make the following information available to the public
1894-at each of the public hearings on the preliminary determination,
1895-in addition to any other information required by law:
1896-(A) The result of the political subdivision's current and
1897-projected annual debt service payments divided by the net
1898-assessed value of taxable property within the political
1899-subdivision.
1900-(B) The result of:
1901-(i) the sum of the political subdivision's outstanding long
1902-term debt plus the outstanding long term debt of other taxing
1903-units that include any of the territory of the political
1904-subdivision; divided by
1905-(ii) the net assessed value of taxable property within the
1906-political subdivision.
1907-(C) The information specified in subdivision (3)(A) through
1908-(3)(G).
1909-(2) If the proper officers of a political subdivision make a
1910-preliminary determination to issue bonds or enter into a lease, the
1911-officers shall give notice of the preliminary determination by:
1912-(A) publication in accordance with IC 5-3-1; and
1913-(B) first class mail to the circuit court clerk and to the
1914-organizations described in subdivision (1).
1915-(3) A notice under subdivision (2) of the preliminary
1916-determination of the political subdivision to issue bonds or enter
1917-into a lease must include the following information:
1918-(A) The maximum term of the bonds or lease.
1919-(B) The maximum principal amount of the bonds or the
1920-maximum lease rental for the lease.
1921-(C) The estimated interest rates that will be paid and the total
1922-interest costs associated with the bonds or lease.
1923-(D) The purpose of the bonds or lease.
1924-(E) A statement that the proposed debt service or lease
1925-payments must be approved in an election on a local public
1926-question held under section 3.6 of this chapter.
1927-(F) With respect to bonds issued or a lease entered into to
1928-open:
1929-HEA 1120 — CC 1 46
1930-(i) a new school facility; or
1931-(ii) an existing facility that has not been used for at least
1932-three (3) years and that is being reopened to provide
1933-additional classroom space;
1934-the estimated costs the school corporation expects to annually
1935-incur to operate the facility.
1936-(G) The following information:
1937-(i) The political subdivision's current debt service levy and
1938-rate.
1939-(ii) The estimated increase to the political subdivision's debt
1940-service levy and rate that will result if the political
1941-subdivision issues the bonds or enters into the lease.
1942-(iii) The estimated amount of the political subdivision's debt
1943-service levy and rate that will result during the following ten
1944-(10) years if the political subdivision issues the bonds or
1945-enters into the lease, after also considering any changes that
1946-will occur to the debt service levy and rate during that
1947-period on account of any outstanding bonds or lease
1948-obligations that will mature or terminate during that period.
1949-(H) The information specified in subdivision (1)(A) through
1950-(1)(B).
1951-(4) This subdivision does not apply to a controlled project
1952-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
1953-After notice is given, a petition requesting the application of the
1954-local public question process under section 3.6 of this chapter
1955-may be filed by the lesser of:
1956-(A) five hundred (500) persons who are either owners of
1957-property within the political subdivision or registered voters
1958-residing within the political subdivision; or
1959-(B) five percent (5%) of the registered voters residing within
1960-the political subdivision.
1961-(5) This subdivision does not apply to a controlled project
1962-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
1963-The state board of accounts shall design and, upon request by the
1964-county voter registration office, deliver to the county voter
1965-registration office or the county voter registration office's
1966-designated printer the petition forms to be used solely in the
1967-petition process described in this section. The county voter
1968-registration office shall issue to an owner or owners of property
1969-within the political subdivision or a registered voter residing
1970-within the political subdivision the number of petition forms
1971-requested by the owner or owners or the registered voter. Each
1972-HEA 1120 — CC 1 47
1973-form must be accompanied by instructions detailing the
1974-requirements that:
1975-(A) the carrier and signers must be owners of property or
1976-registered voters;
1977-(B) the carrier must be a signatory on at least one (1) petition;
1978-(C) after the signatures have been collected, the carrier must
1979-swear or affirm before a notary public that the carrier
1980-witnessed each signature; and
1981-(D) govern the closing date for the petition period.
1982-Persons requesting forms may be required to identify themselves
1983-as owners of property or registered voters and may be allowed to
1984-pick up additional copies to distribute to other owners of property
1985-or registered voters. Each person signing a petition must indicate
1986-whether the person is signing the petition as a registered voter
1987-within the political subdivision or is signing the petition as the
1988-owner of property within the political subdivision. A person who
1989-signs a petition as a registered voter must indicate the address at
1990-which the person is registered to vote. A person who signs a
1991-petition as an owner of property must indicate the address of the
1992-property owned by the person in the political subdivision.
1993-(6) This subdivision does not apply to a controlled project
1994-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
1995-Each petition must be verified under oath by at least one (1)
1996-qualified petitioner in a manner prescribed by the state board of
1997-accounts before the petition is filed with the county voter
1998-registration office under subdivision (7).
1999-(7) This subdivision does not apply to a controlled project
2000-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
2001-Each petition must be filed with the county voter registration
2002-office not more than thirty (30) days after publication under
2003-subdivision (2) of the notice of the preliminary determination.
2004-(8) This subdivision does not apply to a controlled project
2005-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
2006-The county voter registration office shall determine whether each
2007-person who signed the petition is a registered voter. However,
2008-after the county voter registration office has determined that at
2009-least five hundred twenty-five (525) persons who signed the
2010-petition are registered voters within the political subdivision, the
2011-county voter registration office is not required to verify whether
2012-the remaining persons who signed the petition are registered
2013-voters. If the county voter registration office does not determine
2014-that at least five hundred twenty-five (525) persons who signed
2015-HEA 1120 — CC 1 48
2016-the petition are registered voters, the county voter registration
2017-office, not more than fifteen (15) business days after receiving a
2018-petition, shall forward a copy of the petition to the county auditor.
2019-Not more than ten (10) business days after receiving the copy of
2020-the petition, the county auditor shall provide to the county voter
2021-registration office a statement verifying:
2022-(A) whether a person who signed the petition as a registered
2023-voter but is not a registered voter, as determined by the county
2024-voter registration office, is the owner of property in the
2025-political subdivision; and
2026-(B) whether a person who signed the petition as an owner of
2027-property within the political subdivision does in fact own
2028-property within the political subdivision.
2029-(9) This subdivision does not apply to a controlled project
2030-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
2031-The county voter registration office, not more than ten (10)
2032-business days after determining that at least five hundred
2033-twenty-five (525) persons who signed the petition are registered
2034-voters or after receiving the statement from the county auditor
2035-under subdivision (8), as applicable, shall make the final
2036-determination of whether a sufficient number of persons have
2037-signed the petition. Whenever the name of an individual who
2038-signs a petition form as a registered voter contains a minor
2039-variation from the name of the registered voter as set forth in the
2040-records of the county voter registration office, the signature is
2041-presumed to be valid, and there is a presumption that the
2042-individual is entitled to sign the petition under this section. Except
2043-as otherwise provided in this chapter, in determining whether an
2044-individual is a registered voter, the county voter registration office
2045-shall apply the requirements and procedures used under IC 3 to
2046-determine whether a person is a registered voter for purposes of
2047-voting in an election governed by IC 3. However, an individual is
2048-not required to comply with the provisions concerning providing
2049-proof of identification to be considered a registered voter for
2050-purposes of this chapter. A person is entitled to sign a petition
2051-only one (1) time in a particular referendum process under this
2052-chapter, regardless of whether the person owns more than one (1)
2053-parcel of real property, mobile home assessed as personal
2054-property, or manufactured home assessed as personal property or
2055-a combination of those types of property within the political
2056-subdivision and regardless of whether the person is both a
2057-registered voter in the political subdivision and the owner of
2058-HEA 1120 — CC 1 49
2059-property within the political subdivision. Notwithstanding any
2060-other provision of this section, if a petition is presented to the
2061-county voter registration office within forty-five (45) days before
2062-an election, the county voter registration office may defer acting
2063-on the petition, and the time requirements under this section for
2064-action by the county voter registration office do not begin to run
2065-until five (5) days after the date of the election.
2066-(10) This subdivision does not apply to a controlled project
2067-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
2068-The county voter registration office must file a certificate and
2069-each petition with:
2070-(A) the township trustee, if the political subdivision is a
2071-township, who shall present the petition or petitions to the
2072-township board; or
2073-(B) the body that has the authority to authorize the issuance of
2074-the bonds or the execution of a lease, if the political
2075-subdivision is not a township;
2076-within thirty-five (35) business days of the filing of the petition
2077-requesting the referendum process. The certificate must state the
2078-number of petitioners who are owners of property within the
2079-political subdivision and the number of petitioners who are
2080-registered voters residing within the political subdivision.
2081-(11) This subdivision does not apply to a controlled project
2082-described in subsection (a)(1)(D) (a)(1)(E) (before its expiration).
2083-If a sufficient petition requesting the local public question process
2084-is not filed by owners of property or registered voters as set forth
2085-in this section, the political subdivision may issue bonds or enter
2086-into a lease by following the provisions of law relating to the
2087-bonds to be issued or lease to be entered into.
2088-(c) If the proper officers of a political subdivision make a
2089-preliminary determination to issue bonds or enter into a lease, the
2090-officers shall provide to the county auditor:
2091-(1) a copy of the notice required by subsection (b)(2); and
2092-(2) any other information the county auditor requires to fulfill the
2093-county auditor's duties under section 3.6 of this chapter.
2094-(d) In addition to the procedures in subsection (b), if any capital
2095-improvement components addressed in the most recent:
2096-(1) threat assessment of the buildings within the school
2097-corporation; or
2098-(2) school safety plan (as described in IC 20-26-18.2-2(b));
2099-concerning a particular school have not been completed or require
2100-additional funding to be completed, before the school corporation may
2101-HEA 1120 — CC 1 50
2102-impose property taxes to pay debt service on bonds or lease rentals for
2103-a lease for a controlled project, and in addition to any other components
2104-of the controlled project, the controlled project must include any capital
2105-improvements necessary to complete those components described in
2106-subdivisions (1) and (2) that have not been completed or that require
2107-additional funding to be completed.
2108-(e) In addition to the other procedures in this section, an ordinance
2109-or resolution making a preliminary determination to issue bonds or
2110-enter into leases that is considered for adoption must include a
2111-statement of:
2112-(1) the maximum annual debt service for the controlled project for
2113-each year in which the debt service will be paid; and
2114-(2) the schedule of the estimated annual tax levy and rate over a
2115-ten (10) year period;
2116-factoring in changes that will occur to the debt service levy and tax rate
2117-during the period on account of any outstanding bonds or lease
2118-obligations that will mature or terminate during the period.
2119-SECTION 25. IC 6-1.1-20-3.6, AS AMENDED BY P.L.239-2023,
2120-SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2121-JANUARY 1, 2024 (RETROACTIVE)]: Sec. 3.6. (a) Except as
2122-provided in sections 3.7 and 3.8 of this chapter, this section applies
2123-only to a controlled project described in section 3.5(a) of this chapter.
2124-(b) In the case of a controlled project:
2125-(1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this
2126-chapter, if a sufficient petition requesting the application of the
2127-local public question process has been filed as set forth in section
2128-3.5 of this chapter; or
2129-(2) described in section 3.5(a)(1)(D) 3.5(a)(1)(E) of this chapter
2130-(before its expiration);
2131-a political subdivision may not impose property taxes to pay debt
2132-service on bonds or lease rentals on a lease for a controlled project
2133-unless the political subdivision's proposed debt service or lease rental
2134-is approved in an election on a local public question held under this
2135-section.
2136-(c) Except as provided in subsection (k), the following question
2137-shall be submitted to the eligible voters at the election conducted under
2138-this section:
2139-"Shall ________ (insert the name of the political subdivision)
2140-increase property taxes paid to the _______ (insert the type of
2141-taxing unit) by homeowners and businesses? If this public
2142-question is approved by the voters, the average property tax paid
2143-to the _______ (insert the type of taxing unit) per year on a
2144-HEA 1120 — CC 1 51
2145-residence would increase by ______% (insert the estimated
2146-average percentage of property tax increase paid to the political
2147-subdivision on a residence within the political subdivision as
2148-determined under subsection (n)) and the average property tax
2149-paid to the _____ (insert the type of taxing unit) per year on a
2150-business property would increase by ______% (insert the
2151-estimated average percentage of property tax increase paid to the
2152-political subdivision on a business property within the political
2153-subdivision as determined under subsection (o)). The political
2154-subdivision may issue bonds or enter into a lease to ________
2155-(insert a brief description of the controlled project), which is
2156-estimated to cost _______ (insert the total cost of the project)
2157-over ______ (insert number of years to bond maturity or
2158-termination of lease) years. The most recent property tax
2159-referendum within the boundaries of the political subdivision for
2160-which this public question is being considered was proposed by
2161-________ (insert name of political subdivision) in ______ (insert
2162-year of most recent property tax referendum) and ________
2163-(insert whether the measure passed or failed).".
2164-The public question must appear on the ballot in the form approved by
2165-the county election board. If the political subdivision proposing to issue
2166-bonds or enter into a lease is located in more than one (1) county, the
2167-county election board of each county shall jointly approve the form of
2168-the public question that will appear on the ballot in each county. The
2169-form approved by the county election board may differ from the
2170-language certified to the county election board by the county auditor.
2171-If the county election board approves the language of a public question
2172-under this subsection, the county election board shall submit the
2173-language and the certification of the county auditor described in
2174-subsection (p) to the department of local government finance for
2175-review.
2176-(d) The department of local government finance shall review the
2177-language of the public question to evaluate whether the description of
2178-the controlled project is accurate and is not biased against either a vote
2179-in favor of the controlled project or a vote against the controlled
2180-project. The department of local government finance shall post the
2181-estimated average percentage of property tax increases to be paid to a
2182-political subdivision on a residence and business property that are
2183-certified by the county auditor under subsection (p) on the department's
2184-Internet web site. The department of local government finance may
2185-either approve the ballot language as submitted or recommend that the
2186-ballot language be modified as necessary to ensure that the description
2187-HEA 1120 — CC 1 52
2188-of the controlled project is accurate and is not biased. The department
2189-of local government finance shall certify its approval or
2190-recommendations to the county auditor and the county election board
2191-not more than ten (10) days after the language of the public question is
2192-submitted to the department for review. If the department of local
2193-government finance recommends a modification to the ballot language,
2194-the county election board shall, after reviewing the recommendations
2195-of the department of local government finance, submit modified ballot
2196-language to the department for the department's approval or
2197-recommendation of any additional modifications. The public question
2198-may not be certified by the county auditor under subsection (e) unless
2199-the department of local government finance has first certified the
2200-department's final approval of the ballot language for the public
2201-question.
2202-(e) The county auditor shall certify the finally approved public
2203-question under IC 3-10-9-3 to the county election board of each county
2204-in which the political subdivision is located. The certification must
2205-occur not later than noon:
2206-(1) seventy-four (74) days before a primary election if the public
2207-question is to be placed on the primary or municipal primary
2208-election ballot; or
2209-(2) August 1 if the public question is to be placed on the general
2210-or municipal election ballot.
2211-Subject to the certification requirements and deadlines under this
2212-subsection and except as provided in subsection (j), the public question
2213-shall be placed on the ballot at the next primary election, general
2214-election or municipal election in which all voters of the political
2215-subdivision are entitled to vote. However, if a primary election, general
2216-election, or municipal election will not be held during the first year in
2217-which the public question is eligible to be placed on the ballot under
2218-this section and if the political subdivision requests the public question
2219-to be placed on the ballot at a special election, the public question shall
2220-be placed on the ballot at a special election to be held on the first
2221-Tuesday after the first Monday in May or November of the year. The
2222-certification must occur not later than noon seventy-four (74) days
2223-before a special election to be held in May (if the special election is to
2224-be held in May) or noon on August 1 (if the special election is to be
2225-held in November). The fiscal body of the political subdivision that
2226-requests the special election shall pay the costs of holding the special
2227-election. The county election board shall give notice under IC 5-3-1 of
2228-a special election conducted under this subsection. A special election
2229-conducted under this subsection is under the direction of the county
2230-HEA 1120 — CC 1 53
2231-election board. The county election board shall take all steps necessary
2232-to carry out the special election.
2233-(f) The circuit court clerk shall certify the results of the public
2234-question to the following:
2235-(1) The county auditor of each county in which the political
2236-subdivision is located.
2237-(2) The department of local government finance.
2238-(g) Subject to the requirements of IC 6-1.1-18.5-8, the political
2239-subdivision may issue the proposed bonds or enter into the proposed
2240-lease rental if a majority of the eligible voters voting on the public
2241-question vote in favor of the public question.
2242-(h) If a majority of the eligible voters voting on the public question
2243-vote in opposition to the public question, both of the following apply:
2244-(1) The political subdivision may not issue the proposed bonds or
2245-enter into the proposed lease rental.
2246-(2) Another public question under this section on the same or a
2247-substantially similar project may not be submitted to the voters
2248-earlier than:
2249-(A) except as provided in clause (B), seven hundred (700)
2250-days after the date of the public question; or
2251-(B) three hundred fifty (350) days after the date of the election,
2252-if a petition that meets the requirements of subsection (m) is
2253-submitted to the county auditor.
2254-(i) IC 3, to the extent not inconsistent with this section, applies to an
2255-election held under this section.
2256-(j) A political subdivision may not divide a controlled project in
2257-order to avoid the requirements of this section and section 3.5 of this
2258-chapter. A person that owns property within a political subdivision or
2259-a person that is a registered voter residing within a political subdivision
2260-may file a petition with the department of local government finance
2261-objecting that the political subdivision has divided a controlled project
2262-into two (2) or more capital projects in order to avoid the requirements
2263-of this section and section 3.5 of this chapter. The petition must be filed
2264-not more than ten (10) days after the political subdivision gives notice
2265-of the political subdivision's decision under section 3.5 of this chapter
2266-or a determination under section 5 of this chapter to issue bonds or
2267-enter into leases for a capital project that the person believes is the
2268-result of a division of a controlled project that is prohibited by this
2269-subsection. If the department of local government finance receives a
2270-petition under this subsection, the department shall not later than thirty
2271-(30) days after receiving the petition make a final determination on the
2272-issue of whether the political subdivision divided a controlled project
2273-HEA 1120 — CC 1 54
2274-in order to avoid the requirements of this section and section 3.5 of this
2275-chapter. If the department of local government finance determines that
2276-a political subdivision divided a controlled project in order to avoid the
2277-requirements of this section and section 3.5 of this chapter and the
2278-political subdivision continues to desire to proceed with the project, the
2279-political subdivision may appeal the determination of the department
2280-of local government finance to the Indiana board of tax review. A
2281-political subdivision shall be considered to have divided a capital
2282-project in order to avoid the requirements of this section and section
2283-3.5 of this chapter if the result of one (1) or more of the subprojects
2284-cannot reasonably be considered an independently desirable end in
2285-itself without reference to another capital project. This subsection does
2286-not prohibit a political subdivision from undertaking a series of capital
2287-projects in which the result of each capital project can reasonably be
2288-considered an independently desirable end in itself without reference
2289-to another capital project.
2290-(k) This subsection applies to a political subdivision for which a
2291-petition requesting a public question has been submitted under section
2292-3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
2293-the political subdivision may adopt a resolution to withdraw a
2294-controlled project from consideration in a public question. If the
2295-legislative body provides a certified copy of the resolution to the county
2296-auditor and the county election board not later than sixty-three (63)
2297-days before the election at which the public question would be on the
2298-ballot, the public question on the controlled project shall not be placed
2299-on the ballot and the public question on the controlled project shall not
2300-be held, regardless of whether the county auditor has certified the
2301-public question to the county election board. If the withdrawal of a
2302-public question under this subsection requires the county election
2303-board to reprint ballots, the political subdivision withdrawing the
2304-public question shall pay the costs of reprinting the ballots. If a political
2305-subdivision withdraws a public question under this subsection that
2306-would have been held at a special election and the county election
2307-board has printed the ballots before the legislative body of the political
2308-subdivision provides a certified copy of the withdrawal resolution to
2309-the county auditor and the county election board, the political
2310-subdivision withdrawing the public question shall pay the costs
2311-incurred by the county in printing the ballots. If a public question on a
2312-controlled project is withdrawn under this subsection, a public question
2313-under this section on the same controlled project or a substantially
2314-similar controlled project may not be submitted to the voters earlier
2315-than three hundred fifty (350) days after the date the resolution
2316-HEA 1120 — CC 1 55
2317-withdrawing the public question is adopted.
2318-(l) If a public question regarding a controlled project is placed on
2319-the ballot to be voted on at an election under this section, the political
2320-subdivision shall submit to the department of local government finance,
2321-at least thirty (30) days before the election, the following information
2322-regarding the proposed controlled project for posting on the
2323-department's Internet web site:
2324-(1) The cost per square foot of any buildings being constructed as
2325-part of the controlled project.
2326-(2) The effect that approval of the controlled project would have
2327-on the political subdivision's property tax rate.
2328-(3) The maximum term of the bonds or lease.
2329-(4) The maximum principal amount of the bonds or the maximum
2330-lease rental for the lease.
2331-(5) The estimated interest rates that will be paid and the total
2332-interest costs associated with the bonds or lease.
2333-(6) The purpose of the bonds or lease.
2334-(7) In the case of a controlled project proposed by a school
2335-corporation:
2336-(A) the current and proposed square footage of school building
2337-space per student;
2338-(B) enrollment patterns within the school corporation; and
2339-(C) the age and condition of the current school facilities.
2340-(m) If a majority of the eligible voters voting on the public question
2341-vote in opposition to the public question, a petition may be submitted
2342-to the county auditor to request that the limit under subsection
2343-(h)(2)(B) apply to the holding of a subsequent public question by the
2344-political subdivision. If such a petition is submitted to the county
2345-auditor and is signed by the lesser of:
2346-(1) five hundred (500) persons who are either owners of property
2347-within the political subdivision or registered voters residing
2348-within the political subdivision; or
2349-(2) five percent (5%) of the registered voters residing within the
2350-political subdivision;
2351-the limit under subsection (h)(2)(B) applies to the holding of a second
2352-public question by the political subdivision and the limit under
2353-subsection (h)(2)(A) does not apply to the holding of a second public
2354-question by the political subdivision.
2355-(n) At the request of a political subdivision that proposes to impose
2356-property taxes to pay debt service on bonds or lease rentals on a lease
2357-for a controlled project, the county auditor of a county in which the
2358-political subdivision is located shall determine the estimated average
2359-HEA 1120 — CC 1 56
2360-percentage of property tax increase on a homestead to be paid to the
2361-political subdivision that must be included in the public question under
2362-subsection (c) as follows:
2363-STEP ONE: Determine the average assessed value of a homestead
2364-located within the political subdivision.
2365-STEP TWO: For purposes of determining the net assessed value
2366-of the average homestead located within the political subdivision,
2367-subtract:
2368-(A) an amount for the homestead standard deduction under
2369-IC 6-1.1-12-37 as if the homestead described in STEP ONE
2370-was eligible for the deduction; and
2371-(B) an amount for the supplemental homestead deduction
2372-under IC 6-1.1-12-37.5 as if the homestead described in STEP
2373-ONE was eligible for the deduction;
2374-from the result of STEP ONE.
2375-STEP THREE: Divide the result of STEP TWO by one hundred
2376-(100).
2377-STEP FOUR: Determine the overall average tax rate per one
2378-hundred dollars ($100) of assessed valuation for the current year
2379-imposed on property located within the political subdivision.
2380-STEP FIVE: For purposes of determining net property tax liability
2381-of the average homestead located within the political subdivision:
2382-(A) multiply the result of STEP THREE by the result of STEP
2383-FOUR; and
2384-(B) as appropriate, apply any currently applicable county
2385-property tax credit rates and the credit for excessive property
2386-taxes under IC 6-1.1-20.6-7.5(a)(1).
2387-STEP SIX: Determine the amount of the political subdivision's
2388-part of the result determined in STEP FIVE.
2389-STEP SEVEN: Determine the estimated tax rate that will be
2390-imposed if the public question is approved by the voters.
2391-STEP EIGHT: Multiply the result of STEP SEVEN by the result
2392-of STEP THREE.
2393-STEP NINE: Divide the result of STEP EIGHT by the result of
2394-STEP SIX, expressed as a percentage.
2395-(o) At the request of a political subdivision that proposes to impose
2396-property taxes to pay debt service on bonds or lease rentals on a lease
2397-for a controlled project, the county auditor of a county in which the
2398-political subdivision is located shall determine the estimated average
2399-percentage of property tax increase on a business property to be paid
2400-to the political subdivision that must be included in the public question
2401-under subsection (c) as follows:
2402-HEA 1120 — CC 1 57
2403-STEP ONE: Determine the average assessed value of business
2404-property located within the political subdivision.
2405-STEP TWO: Divide the result of STEP ONE by one hundred
2406-(100).
2407-STEP THREE: Determine the overall average tax rate per one
2408-hundred dollars ($100) of assessed valuation for the current year
2409-imposed on property located within the political subdivision.
2410-STEP FOUR: For purposes of determining net property tax
2411-liability of the average business property located within the
2412-political subdivision:
2413-(A) multiply the result of STEP TWO by the result of STEP
2414-THREE; and
2415-(B) as appropriate, apply any currently applicable county
2416-property tax credit rates and the credit for excessive property
2417-taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
2418-was three percent (3%).
2419-STEP FIVE: Determine the amount of the political subdivision's
2420-part of the result determined in STEP FOUR.
2421-STEP SIX: Determine the estimated tax rate that will be imposed
2422-if the public question is approved by the voters.
2423-STEP SEVEN: Multiply the result of STEP TWO by the result of
2424-STEP SIX.
2425-STEP EIGHT: Divide the result of STEP SEVEN by the result of
2426-STEP FIVE, expressed as a percentage.
2427-(p) The county auditor shall certify the estimated average
2428-percentage of property tax increase on a homestead to be paid to the
2429-political subdivision determined under subsection (n), and the
2430-estimated average percentage of property tax increase on a business
2431-property to be paid to the political subdivision determined under
2432-subsection (o), in a manner prescribed by the department of local
2433-government finance, and provide the certification to the political
2434-subdivision that proposes to impose property taxes. The political
2435-subdivision shall provide the certification to the county election board
2436-and include the estimated average percentages in the language of the
2437-public question at the time the language of the public question is
2438-submitted to the county election board for approval as described in
2439-subsection (c).
2440-SECTION 26. IC 6-1.1-20-4.2 IS ADDED TO THE INDIANA
2441-CODE AS A NEW SECTION TO READ AS FOLLOWS
2442-[EFFECTIVE UPON PASSAGE]: Sec. 4.2. (a) This section applies
2443-only if, with respect to a particular controlled project that fulfilled
2444-the petition and remonstrance process under sections 3.1 and 3.2
2445-HEA 1120 — CC 1 58
2446-of this chapter, the political subdivision subsequently changes the
2447-scope of the controlled project beyond that initially presented.
2448-(b) Notwithstanding any other provision in this chapter, if at
2449-least ten (10) persons who are either owners of property within the
2450-political subdivision or registered voters residing within the
2451-political subdivision file a petition with the proper officers of the
2452-political subdivision contending that the scope of a controlled
2453-project has changed from how it was initially presented, the proper
2454-officers of the political subdivision shall hold a public hearing to
2455-determine whether any change in scope is significant enough to
2456-warrant a new petition and remonstrance process. A petition under
2457-this subsection must be filed not later than one (1) year after the
2458-controlled project received final approval.
2459-(c) Notwithstanding any other provision in this chapter, if it is
2460-determined at the hearing described in subsection (b) that the
2461-political subdivision has subsequently changed the scope of a
2462-controlled project beyond that initially presented as described in
2463-subsection (a), the political subdivision must complete the following
2464-procedures under this section:
2465-(1) The proper officers of the political subdivision shall give
2466-notice of the applicability of the petition and remonstrance
2467-process by:
2468-(A) publication in accordance with IC 5-3-1; and
2469-(B) first class mail to the circuit court clerk and to the
2470-organizations described in section 3.1(b)(1) of this chapter.
2471-A notice under this subdivision must include a statement that
2472-any owners of property within the political subdivision or
2473-registered voters residing within the political subdivision who
2474-want to petition in favor of or remonstrate against the
2475-proposed debt service or lease payments must file petitions
2476-and remonstrances in compliance with subdivisions (2)
2477-through (4) not earlier than thirty (30) days or later than sixty
2478-(60) days after publication in accordance with IC 5-3-1.
2479-(2) Not earlier than thirty (30) days or later than sixty (60)
2480-days after the notice under subdivision (1) is given:
2481-(A) petitions (described in subdivision (3)) in favor of the
2482-bonds or lease; and
2483-(B) remonstrances (described in subdivision (3)) against
2484-the bonds or lease;
2485-may be filed by an owner or owners of property within the
2486-political subdivision or a registered voter residing within the
2487-political subdivision. Each signature on a petition must be
2488-HEA 1120 — CC 1 59
2489-dated, and the date of signature may not be before the date on
2490-which the petition and remonstrance forms may be issued
2491-under subdivision (3). A petition described in clause (A) or a
2492-remonstrance described in clause (B) must be verified in
2493-compliance with subdivision (4) before the petition or
2494-remonstrance is filed with the county voter registration office
2495-under subdivision (4).
2496-(3) The state board of accounts shall design and, upon request
2497-by the county voter registration office, deliver to the county
2498-voter registration office or the county voter registration
2499-office's designated printer the petition and remonstrance
2500-forms to be used solely in the petition and remonstrance
2501-process described in this section. The county voter
2502-registration office shall issue to an owner or owners of
2503-property within the political subdivision or a registered voter
2504-residing within the political subdivision the number of petition
2505-or remonstrance forms requested by the owner or owners or
2506-the registered voter. Each form must be accompanied by
2507-instructions detailing the requirements that:
2508-(A) the carrier and signers must be owners of property or
2509-registered voters;
2510-(B) the carrier must be a signatory on at least one (1)
2511-petition;
2512-(C) after the signatures have been collected, the carrier
2513-must swear or affirm before a notary public that the
2514-carrier witnessed each signature;
2515-(D) govern the closing date for the petition and
2516-remonstrance period; and
2517-(E) apply to the carrier under section 10 of this chapter.
2518-Persons requesting forms may be required to identify
2519-themselves as owners of property or registered voters and
2520-may be allowed to pick up additional copies to distribute to
2521-other owners of property or registered voters. Each person
2522-signing a petition or remonstrance must indicate whether the
2523-person is signing the petition or remonstrance as a registered
2524-voter within the political subdivision or is signing the petition
2525-or remonstrance as the owner of property within the political
2526-subdivision. A person who signs a petition or remonstrance as
2527-a registered voter must indicate the address at which the
2528-person is registered to vote. A person who signs a petition or
2529-remonstrance as an owner of property must indicate the
2530-address of the property owned by the person in the political
2531-HEA 1120 — CC 1 60
2532-subdivision. The county voter registration office may not issue
2533-a petition or remonstrance form earlier than twenty-nine (29)
2534-days after the notice is given under subdivision (1). The
2535-county voter registration office shall certify the date of
2536-issuance on each petition or remonstrance form that is
2537-distributed under this subdivision.
2538-(4) The petitions and remonstrances must be verified in the
2539-manner prescribed by the state board of accounts and filed
2540-with the county voter registration office within the sixty (60)
2541-day period described in subdivision (2) in the manner set forth
2542-in section 3.1 of this chapter relating to requests for a petition
2543-and remonstrance process.
2544-(5) The county voter registration office shall determine
2545-whether each person who signed the petition or remonstrance
2546-is a registered voter. The county voter registration office shall
2547-not more than fifteen (15) business days after receiving a
2548-petition or remonstrance forward a copy of the petition or
2549-remonstrance to the county auditor. Not more than ten (10)
2550-business days after receiving the copy of the petition or
2551-remonstrance, the county auditor shall provide to the county
2552-voter registration office a statement verifying:
2553-(A) whether a person who signed the petition or
2554-remonstrance as a registered voter but is not a registered
2555-voter, as determined by the county voter registration
2556-office, is the owner of property in the political subdivision;
2557-and
2558-(B) whether a person who signed the petition or
2559-remonstrance as an owner of property within the political
2560-subdivision does in fact own property within the political
2561-subdivision.
2562-(6) The county voter registration office shall not more than
2563-ten (10) business days after receiving the statement from the
2564-county auditor under subdivision (5) make the final
2565-determination of:
2566-(A) the number of registered voters in the political
2567-subdivision that signed a petition and, based on the
2568-statement provided by the county auditor, the number of
2569-owners of property within the political subdivision that
2570-signed a petition; and
2571-(B) the number of registered voters in the political
2572-subdivision that signed a remonstrance and, based on the
2573-statement provided by the county auditor, the number of
2574-HEA 1120 — CC 1 61
2575-owners of property within the political subdivision that
2576-signed a remonstrance.
2577-Whenever the name of an individual who signs a petition or
2578-remonstrance as a registered voter contains a minor variation
2579-from the name of the registered voter as set forth in the
2580-records of the county voter registration office, the signature
2581-is presumed to be valid, and there is a presumption that the
2582-individual is entitled to sign the petition or remonstrance
2583-under this section. Except as otherwise provided in this
2584-chapter, in determining whether an individual is a registered
2585-voter, the county voter registration office shall apply the
2586-requirements and procedures used under IC 3 to determine
2587-whether a person is a registered voter for purposes of voting
2588-in an election governed by IC 3. However, an individual is not
2589-required to comply with the provisions concerning providing
2590-proof of identification to be considered a registered voter for
2591-purposes of this chapter. A person is entitled to sign a petition
2592-or remonstrance only one (1) time in a particular petition and
2593-remonstrance process under this chapter, regardless of
2594-whether the person owns more than one (1) parcel of real
2595-property, mobile home assessed as personal property, or
2596-manufactured home assessed as personal property or a
2597-combination of those types of property within the subdivision
2598-and regardless of whether the person is both a registered
2599-voter in the political subdivision and the owner of property
2600-within the political subdivision. Notwithstanding any other
2601-provision of this section, if a petition or remonstrance is
2602-presented to the county voter registration office within
2603-forty-five (45) days before an election, the county voter
2604-registration office may defer acting on the petition or
2605-remonstrance, and the time requirements under this section
2606-for action by the county voter registration office do not begin
2607-to run until five (5) days after the date of the election.
2608-(7) The county voter registration office must file a certificate
2609-and the petition or remonstrance with the body of the political
2610-subdivision within thirty-five (35) business days of the filing
2611-of a petition or remonstrance under subdivision (4),
2612-whichever applies, containing ten thousand (10,000)
2613-signatures or less. The county voter registration office may
2614-take an additional five (5) days to review and certify the
2615-petition or remonstrance for each additional five thousand
2616-(5,000) signatures up to a maximum of sixty (60) days. The
2617-HEA 1120 — CC 1 62
2618-certificate must state the number of petitioners and
2619-remonstrators that are owners of property within the political
2620-subdivision and the number of petitioners who are registered
2621-voters residing within the political subdivision.
2622-(8) If a greater number of persons who are either owners of
2623-property within the political subdivision or registered voters
2624-residing within the political subdivision sign a remonstrance
2625-than the number that signed a petition, the political
2626-subdivision may not proceed with the changed scope of the
2627-controlled project. In that case, the political subdivision may
2628-either:
2629-(A) proceed with the controlled project as it was initially
2630-presented; or
2631-(B) terminate the controlled project as it was initially
2632-presented and initiate procedures for the controlled
2633-project that reflects the change in scope.
2634- Withdrawal of a petition carries the same consequences as a
2635-defeat of the petition.
2636-(9) After a political subdivision has gone through the petition
2637-and remonstrance process set forth in this section, the
2638-political subdivision is not required to follow any other
2639-remonstrance or objection procedures under any other law
2640-(including section 5 of this chapter) relating to bonds or leases
2641-designed to protect owners of property within the political
2642-subdivision from the imposition of property taxes to pay debt
2643-service or lease rentals. However, the political subdivision
2644-must still receive the approval of the department of local
2645-government finance if required by:
2646-(A) IC 6-1.1-18.5-8; or
2647-(B) IC 20-46-7-8, IC 20-46-7-9, and IC 20-46-7-10.
2648-SECTION 27. IC 6-1.1-20-4.3 IS ADDED TO THE INDIANA
2649-CODE AS A NEW SECTION TO READ AS FOLLOWS
2650-[EFFECTIVE UPON PASSAGE]: Sec. 4.3. (a) This section applies
2651-only if, with respect to a particular controlled project that fulfilled
2652-the referendum process under sections 3.5 and 3.6 of this chapter,
2653-the political subdivision subsequently changes the scope of the
2654-controlled project beyond that initially presented.
2655-(b) Notwithstanding any other provision in this chapter, if at
2656-least ten (10) persons who are either owners of property within the
2657-political subdivision or registered voters residing within the
2658-political subdivision file a petition with the proper officers of the
2659-political subdivision contending that the scope of a controlled
2660-HEA 1120 — CC 1 63
2661-project has changed from how it was initially presented, the proper
2662-officers of the political subdivision shall hold a public hearing to
2663-determine whether any change in scope is significant enough to
2664-warrant a new referendum process. A petition under this
2665-subsection must be filed not later than one (1) year after the
2666-controlled project received final approval.
2667-(c) Notwithstanding any other provision in this chapter, if it is
2668-determined at the hearing described in subsection (b) that the
2669-political subdivision has subsequently changed the scope of a
2670-controlled project beyond that initially presented as described in
2671-subsection (a), the following procedures apply:
2672-(1) A petition requesting the application of the local public
2673-question process under this section may be filed using, and in
2674-compliance with, the provisions that initially applied to the
2675-particular controlled project under section 3.5 of this chapter.
2676-For purposes of this subdivision, the relevant provisions in
2677-section 3.5 of this chapter shall be construed in a manner
2678-consistent with this section.
2679-(2) If a sufficient petition requesting the application of the
2680-local public question process for purposes of this section has
2681-been filed under subdivision (1), the following question shall
2682-be submitted to the eligible voters at the election conducted
2683-under this section:
2684-"On ______ (insert date) the voters approved a public
2685-question to increase property taxes paid to the _______ (insert
2686-the type of taxing unit) by homeowners and businesses. The
2687-political subdivision has determined that the scope of the
2688-project for which the pubic question was placed on the ballot
2689-has changed beyond that initially presented. To fund the
2690-increase in the scope of the project, the average property tax
2691-paid to the _______ (insert the type of taxing unit) per year on
2692-a residence is estimated to increase by ______% (insert the
2693-estimated average percentage of property tax increase paid to
2694-the political subdivision on a residence within the political
2695-subdivision) and the average property tax paid to the _____
2696-(insert the type of taxing unit) per year on a business property
2697-would increase by ______% (insert the estimated average
2698-percentage of property tax increase paid to the political
2699-subdivision on a business property within the political
2700-subdivision). Shall ________ (insert the name of the political
2701-subdivision) increase property taxes paid to the _______
2702-(insert the type of taxing unit) by homeowners and businesses
2703-HEA 1120 — CC 1 64
2704-to fund the increase in the scope of the project previously
2705-approved? If this public question is approved by the voters,
2706-the average property tax paid to the _______ (insert the type
2707-of taxing unit) per year on a residence would increase by
2708-______% (insert the estimated average percentage of
2709-property tax increase paid to the political subdivision on a
2710-residence within the political subdivision) and the average
2711-property tax paid to the _____ (insert the type of taxing unit)
2712-per year on a business property would increase by ______%
2713-(insert the estimated average percentage of property tax
2714-increase paid to the political subdivision on a business
2715-property within the political subdivision).".
2716-(3) The public question must appear on the ballot in the form
2717-approved by the county election board. If the political
2718-subdivision in which the particular controlled project is
2719-located in more than one (1) county, the county election board
2720-of each county shall jointly approve the form of the public
2721-question that will appear on the ballot in each county. The
2722-form approved by the county election board may differ from
2723-the language certified to the county election board by the
2724-county auditor. If the county election board approves the
2725-language of a public question under this subsection, the
2726-county election board shall submit the language to the
2727-department of local government finance for review.
2728-(4) The department of local government finance shall review
2729-the language of the public question to evaluate whether the
2730-description of the controlled project is accurate and is not
2731-biased against either a vote in favor of the controlled project
2732-or a vote against the controlled project. The department of
2733-local government finance may either approve the ballot
2734-language as submitted or recommend that the ballot language
2735-be modified as necessary to ensure that the description of the
2736-controlled project is accurate and is not biased. The
2737-department of local government finance shall certify its
2738-approval or recommendations to the county auditor and the
2739-county election board not more than ten (10) days after the
2740-language of the public question is submitted to the department
2741-for review. If the department of local government finance
2742-recommends a modification to the ballot language, the county
2743-election board shall, after reviewing the recommendations of
2744-the department of local government finance, submit modified
2745-ballot language to the department for the department's
2746-HEA 1120 — CC 1 65
2747-approval or recommendation of any additional modifications.
2748-The public question may not be certified by the county
2749-auditor under subdivision (5) unless the department of local
2750-government finance has first certified the department's final
2751-approval of the ballot language for the public question.
2752-(5) The county auditor shall certify the finally approved
2753-public question under IC 3-10-9-3 to the county election board
2754-of each county in which the political subdivision is located.
2755-The certification must occur not later than noon:
2756-(A) seventy-four (74) days before a primary election if the
2757-public question is to be placed on the primary or municipal
2758-primary election ballot; or
2759-(B) August 1 if the public question is to be placed on the
2760-general or municipal election ballot.
2761-(6) The public question shall be placed on the ballot at the
2762-next primary election, general election or municipal election
2763-in which all voters of the political subdivision are entitled to
2764-vote. However, if a primary election, general election, or
2765-municipal election will not be held during the first year in
2766-which the public question is eligible to be placed on the ballot
2767-under this section and if the political subdivision requests the
2768-public question to be placed on the ballot at a special election,
2769-the public question shall be placed on the ballot at a special
2770-election to be held on the first Tuesday after the first Monday
2771-in May or November of the year. The certification must occur
2772-not later than noon seventy-four (74) days before a special
2773-election to be held in May (if the special election is to be held
2774-in May) or noon on August 1 (if the special election is to be
2775-held in November). The fiscal body of the political subdivision
2776-that requests the special election shall pay the costs of holding
2777-the special election. The county election board shall give
2778-notice under IC 5-3-1 of a special election conducted under
2779-this subsection. A special election conducted under this
2780-subsection is under the direction of the county election board.
2781-The county election board shall take all steps necessary to
2782-carry out the special election.
2783-(7) The circuit court clerk shall certify the results of the public
2784-question to the following:
2785-(A) The county auditor of each county in which the
2786-political subdivision is located.
2787-(B) The department of local government finance.
2788-(8) IC 3, to the extent not inconsistent with this section,
2789-HEA 1120 — CC 1 66
2790-applies to an election held under this section.
2791-(9) If a majority of the eligible voters voting on the public
2792-question vote in opposition to the public question, or if a
2793-petition is not filed under subdivision (1), the political
2794-subdivision may not proceed with the changed scope of the
2795-controlled project. In that case, the political subdivision may
2796-either:
2797-(A) proceed with the controlled project as it was initially
2798-presented; or
2799-(B) terminate the controlled project as it was initially
2800-presented and initiate procedures for the controlled
2801-project that reflects the change in scope.
2802-(10) If a majority of the eligible voters voting on the public
2803-question vote in favor of the public question, the political
2804-subdivision may impose property taxes to fund the increase in
2805-the scope of the controlled project previously approved.
2806-SECTION 28. IC 6-1.1-20-4.5, AS ADDED BY P.L.239-2023,
2807-SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2808-JANUARY 1, 2024 (RETROACTIVE)]: Sec. 4.5. (a) As used in this
2809-section, "maintenance emergency" refers to a response to a condition
2810-that is not otherwise subject to the application of section 1.1(a)(6) of
2811-this chapter and includes:
2812-(1) repair of a boiler or chiller system;
2813-(2) roof repair;
2814-(3) storm damage repair; or
2815-(4) any other repair that the department determines is a
2816-maintenance emergency for which waiver of the application of
2817-section 3.5(a)(1)(D) 3.5(a)(1)(E) of this chapter (before its
2818-expiration) is warranted.
2819-(b) A political subdivision may submit a request to the department
2820-to waive the application of section 3.5(a)(1)(D) 3.5(a)(1)(E) of this
2821-chapter (before its expiration), if the proposed controlled project of the
2822-political subdivision is to address a maintenance emergency with
2823-respect to a building owned or leased by the political subdivision.
2824-(c) The department shall require the political subdivision to submit
2825-any information that the department considers necessary to determine
2826-whether the condition that the political subdivision contends is a
2827-maintenance emergency.
2828-(d) The department shall review a request and issue a determination
2829-not later than forty-five (45) days after the department receives a
2830-request under this section determining whether the condition that the
2831-political subdivision contends is a maintenance emergency is sufficient
2832-HEA 1120 — CC 1 67
2833-to waive the application of section 3.5(a)(1)(D) 3.5(a)(1)(E) of this
2834-chapter (before its expiration). If the department determines that the
2835-condition is a maintenance emergency then section 3.5(a)(1)(D)
2836-3.5(a)(1)(E) of this chapter (before its expiration) is waived and does
2837-not apply to the proposed controlled project.
2838-(e) A waiver of the application of section 3.5(a)(1)(D) 3.5(a)(1)(E)
2839-of this chapter (before its expiration) in accordance with this section
2840-may not be construed as a waiver of any other requirement of this
2841-chapter with respect to the proposed controlled project.
2842-(f) This section expires December 31, 2024. 2025.
2843-SECTION 29. IC 6-1.1-49-10, AS ADDED BY P.L.95-2023,
2844-SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2845-JANUARY 1, 2025]: Sec. 10. (a) If an individual who is receiving the
2846-credit provided by this chapter:
2847-(1) knows or should have known that the individual does not
2848-qualify for the credit under this chapter; or
2849-(2) changes the use of the individual's property so that part or all
2850-of the property no longer qualifies for the credit under this
2851-chapter;
2852-the individual must file a certified statement with the county auditor,
2853-notifying the county auditor that subdivision (1) or (2) applies, not
2854-more than sixty (60) days after the date subdivision (1) or (2) first
2855-applies.
2856-(b) An individual who fails to file the statement required by this
2857-section is liable for any additional taxes that would have been due on
2858-the property if the individual had filed the statement as required by this
2859-section, plus a civil penalty equal to ten percent (10%) of the additional
2860-taxes due. The additional taxes owed plus the civil penalty become part
2861-of the property tax liability for purposes of this article.
2862-(c) The civil penalty imposed under this section is in addition to any
2863-interest and penalties for a delinquent payment that might otherwise be
2864-due. One percent (1%) of the total civil penalty collected under this
2865-section shall be transferred by the county to the department of local
2866-government finance for use by the department in establishing and
2867-maintaining the homestead property data base under IC 6-1.1-12-37(i)
2868-IC 6-1.1-12-37(j) and, to the extent there is money remaining, for any
2869-other purposes of the department.
2870-SECTION 30. IC 6-3.6-7-28 AS ADDED BY HEA 1121-2024,
2871-SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2872-UPON PASSAGE]: Sec. 28. (a) This section applies to Grant County
2873-and only if the county local income tax council repeals provisions of
2874-its local income tax ordinance providing that under IC 6-3.6-10-2(7)
2875-HEA 1120 — CC 1 68
2876-one-hundredth of one percent (0.01%) of the county's special purpose
2877-rate revenue is used to fund the Grant County Economic Growth
2878-Council, Inc.
2879-(b) The county local income tax council may, by ordinance,
2880-determine that additional local income tax revenue is needed in the
2881-county to do the following:
2882-(1) Finance, construct, acquire, improve, renovate, and equip the
2883-county jail, including costs related to the demolition of existing
2884-buildings, the acquisition of land, and any other reasonably
2885-related costs.
2886-(2) Repay bonds issued or leases entered into for the purposes
2887-described in subdivision (1)
2888-(c) If the county local income tax council makes the determination
2889-set forth in subsection (b), the county local income tax council may
2890-impose a tax on the adjusted gross income of local taxpayers at a tax
2891-rate that does not exceed the lesser of the following:
2892-(1) Five-tenths percent (0.5%).
2893-(2) The rate necessary to carry out the purposes described in this
2894-section.
2895-The tax rate may not be greater than the rate necessary to pay for the
2896-purposes described in subsection (b).
2897-(d) The tax rate used to pay for the purposes described in subsection
2898-(b)(1) and (b)(2) may be imposed only until the latest of the following
2899-dates:
2900-(1) The date on which the financing, construction, acquisition,
2901-improvement, renovation, and equipping of the facilities as
2902-described in subsection (b) are completed.
2903-(2) The date on which the last of any bonds issued (including
2904-refunding bonds) or leases entered into to finance the
2905-construction, acquisition, improvement, renovation, and
2906-equipping of the facilities described in subsection (b) are fully
2907-paid.
2908-(3) The date on which an ordinance adopted under subsection (c)
2909-is rescinded.
2910-(e) The tax rate under this section may be imposed beginning in the
2911-year following the year the ordinance is adopted and until the date on
2912-which the ordinance adopted under this section is rescinded.
2913-(f) The term of a bond issued (including any refunding bond) or a
2914-lease entered into under subsection (b) may not exceed twenty-five (25)
2915-years.
2916-(g) The county treasurer shall establish a county jail revenue fund
2917-to be used only for the purposes described in this section. Local income
2918-HEA 1120 — CC 1 69
2919-tax revenues derived from the tax rate imposed under this section shall
2920-be deposited in the county jail revenue fund.
2921-(h) Local income tax revenues derived from the tax rate imposed
2922-under this section:
2923-(1) may be used only for the purposes described in this section;
2924-(2) may not be considered by the department of local government
2925-finance in determining the county's maximum permissible
2926-property tax levy limit under IC 6-1.1-18.5; and
2927-(3) may be pledged to the repayment of bonds issued or leases
2928-entered into for the purposes described in subsection (b).
2929-(i) Grant County possesses unique governmental challenges and
2930-opportunities due to deficiencies in the current county jail. The use of
2931-local income tax revenues as provided in this section is necessary for
2932-the county to provide adequate jail capacity in the county and to
2933-maintain low property tax rates essential to economic development.
2934-The use of local income tax revenues as provided in this section to pay
2935-any bonds issued or leases entered into to finance the construction,
2936-acquisition, improvement, renovation, and equipping of the facilities
2937-described in subsection (b), rather than the use of property taxes,
2938-promotes those purposes.
2939-(j) Money accumulated from the local income tax rate imposed
2940-under this section after the termination of the tax under this section
2941-shall be transferred to the county rainy day fund under IC 36-1-8-5.1.
2942-SECTION 31. IC 6-9-18-3, AS AMENDED BY THE TECHNICAL
2943-CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
2944-AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
2945-PASSAGE]: Sec. 3. (a) The fiscal body of a county may levy a tax on
2946-every person engaged in the business of renting or furnishing, for
2947-periods of less than thirty (30) days, any room or rooms, lodgings, or
2948-accommodations in any:
2949-(1) hotel;
2950-(2) motel;
2951-(3) boat motel;
2952-(4) inn;
2953-(5) college or university memorial union;
2954-(6) college or university residence hall or dormitory; or
2955-(7) tourist cabin;
2956-located in the county.
2957-(b) The tax does not apply to gross income received in a transaction
2958-in which:
2959-(1) a student rents lodgings in a college or university residence
2960-hall while that student participates in a course of study for which
2961-HEA 1120 — CC 1 70
2962-the student receives college credit from a college or university
2963-located in the county; or
2964-(2) a person rents a room, lodging, or accommodations for a
2965-period of thirty (30) days or more.
2966-(c) The tax may not exceed:
2967-(1) the rate of five percent (5%) in a county other than a county
2968-subject to subdivision (2), (3), or (4);
2969-(2) after June 30, 2019, and except as provided in section 6.7 of
2970-this chapter, the rate of eight percent (8%) in Howard County;
2971-(3) after June 30, 2021, the rate of nine percent (9%) in Daviess
2972-County; or
2973-(4) after June 30, 2023, the rate of eight percent (8%) in Parke
2974-County.
2975-The tax is imposed on the gross retail income derived from lodging
2976-income only and is in addition to the state gross retail tax imposed
2977-under IC 6-2.5.
2978-(d) The county fiscal body may adopt an ordinance to require that
2979-the tax shall be paid monthly to the county treasurer. If such an
2980-ordinance is adopted, the tax shall be paid to the county treasurer not
2981-more than twenty (20) days after the end of the month the tax is
2982-collected. If such an ordinance is not adopted, the tax shall be imposed,
2983-paid, and collected in exactly the same manner as the state gross retail
2984-tax is imposed, paid, and collected under IC 6-2.5.
2985-(e) All of the provisions of IC 6-2.5 relating to rights, duties,
2986-liabilities, procedures, penalties, definitions, exemptions, and
2987-administration are applicable to the imposition and administration of
2988-the tax imposed under this section except to the extent those provisions
2989-are in conflict or inconsistent with the specific provisions of this
2990-chapter or the requirements of the county treasurer. If the tax is paid to
2991-the department of state revenue, the return to be filed for the payment
2992-of the tax under this section may be either a separate return or may be
2993-combined with the return filed for the payment of the state gross retail
2994-tax as the department of state revenue may, by rule, determine.
2995-(f) If the tax is paid to the department of state revenue, the amounts
2996-received from the tax imposed under this section shall be paid monthly
2997-by the treasurer of state to the county treasurer upon warrants issued by
2998-the auditor of state comptroller.
2999-SECTION 32. IC 6-9-18-6.7 IS ADDED TO THE INDIANA CODE
3000-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
3001-UPON PASSAGE]: Sec. 6.7. (a) This section applies only to Howard
3002-County.
3003-(b) This section applies only to rooms, lodgings, or
3004-HEA 1120 — CC 1 71
3005-accommodations located within:
3006-(1) an inn;
3007-(2) a hotel; or
3008-(3) a motel.
3009-(c) As used in this section, "innkeeper's tax" means the tax that
3010-except as provided in this section is imposed on a person engaged
3011-in the business of renting or furnishing any rooms, lodgings, or
3012-accommodations for a duration of less than thirty (30) days.
3013-(d) As used in this section, "person" means an individual, a
3014-corporation, a limited liability company, a partnership, a
3015-marketplace facilitator under IC 6-9-29-6, or any other legal entity.
3016-(e) If the county fiscal body finds that:
3017-(1) an economic development project with a capital
3018-investment of at least two billion dollars ($2,000,000,000) will
3019-be under construction in the county during the time in which
3020-the ordinance would be in effect; and
3021-(2) the construction of the economic development project will
3022-require workers that must relocate to the county for a period
3023-of more than thirty (30) days;
3024-the county fiscal body may adopt an ordinance to extend the thirty
3025-(30) day duration described in subsection (c) for existing or newly
3026-built inns, hotels, or motels while the ordinance is in effect.
3027-(f) An ordinance adopted under this section does not apply to a
3028-person that, prior to January 1, 2024, rented or furnished rooms,
3029-lodgings, or accommodations that were not subject to the
3030-innkeeper's tax because the rental or furnishing period exceeded
3031-the thirty (30) day duration described in subsection (c).
3032-(g) An ordinance adopted under this section:
3033-(1) may not become effective until after April 30, 2024; and
3034-(2) must expire before July 1, 2025.
3035-(h) An ordinance adopted under this section must become
3036-effective on the first day of a month and must expire on the last day
3037-of a month.
3038-(i) If the county fiscal body adopts an ordinance under this
3039-section, the county fiscal body shall reduce the innkeeper's tax rate
3040-for any person subject to the innkeeper's tax rate from the current
3041-rate of eight percent (8%) to the rate of six percent (6%),
3042-beginning with the month that the ordinance becomes effective and
3043-effective until the ordinance expires.
3044-(j) Beginning with the first month after an ordinance under this
3045-section expires, the county fiscal body may return the innkeeper's
3046-tax rate for any person subject to the innkeeper's tax to a
3047-HEA 1120 — CC 1 72
3048-maximum rate of eight percent (8%) as described in section 3(c)(2)
3049-of this chapter.
3050-(k) If the county fiscal body adopts an ordinance under this
3051-section, the county fiscal body shall:
3052-(1) specify the effective date of the ordinance to provide that
3053-the ordinance does not take effect before May 1, 2024;
3054-(2) specify that the ordinance will expire before July 1, 2025;
3055-and
3056-(3) immediately send a certified copy of the ordinance to the
3057-commissioner of the department of state revenue.
3058-(l) If the county fiscal body does not immediately send a
3059-certified copy of the ordinance to the commissioner of the
3060-department of state revenue as required under subsection (k), the
3061-department of state revenue shall treat an extension of the duration
3062-under this section for which an innkeeper's tax is imposed as
3063-having been adopted on the later of:
3064-(1) the first day of the month that is not less than thirty (30)
3065-days after the ordinance is sent to the commissioner of the
3066-department of state revenue; or
3067-(2) the effective date specified in the ordinance.
3068-The department of state revenue shall collect the tax imposed on
3069-the days subject to an ordinance adopted under this section unless
3070-the extension exceeds the maximum period allowable under this
3071-section.
3072-(m) If an ordinance does not specify an effective date, the
3073-ordinance shall be considered effective on the earliest date
3074-allowable under this section.
3075-SECTION 33. IC 7.1-4-3-2, AS AMENDED BY SEA 228-2024,
3076-SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3077-JANUARY 1, 2025]: Sec. 2. (a) Except as provided in subsections (b)
3078-and (c), the liquor excise tax shall be levied against a permittee who
3079-holds an artisan distiller's permit, a distiller's permit, a rectifier's permit,
3080-a liquor wholesaler's permit, a dining car liquor permit, a vintner's
3081-permit, a wine wholesaler's permit, a dining car wine permit, or a boat
3082-wine permit, whether the sale or gift, or withdrawal for sale or gift, is
3083-to a person authorized to purchase or receive it or not. However, the
3084-same article shall be taxed only once for liquor excise tax purposes.
3085-(b) In the case of a permittee referenced in subsection (a) receiving
3086-liquor from an unpermitted seller outside Indiana, the permittee is
3087-liable for the liquor excise tax imposed upon the transaction.
3088-(c) In the case of a permittee referenced in subsection (a) receiving,
3089-selling, or giving liquor within Indiana from or to another permittee,
3090-HEA 1120 — CC 1 73
3091-the permittee who first receives the liquor in Indiana is liable for the
3092-liquor excise tax imposed upon the transaction.
3093-(d) For purposes of subsection (b), nothing in that subsection
3094-shall be construed to:
3095-(1) authorize an otherwise unlawful sale of liquor in Indiana;
3096-or
3097-(2) relieve an out-of-state seller from having to obtain a
3098-permit described in subsection (a) that the out-of-state seller
3099-is required to obtain under this article prior to the sale of
3100-liquor in Indiana.
3101-SECTION 34. IC 7.1-4-4-3, AS AMENDED BY SEA 228-2024,
3102-SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3103-JANUARY 1, 2025]: Sec. 3. (a) Except as provided in subsections (b)
3104-and (c), the wine excise tax shall be paid by the holder of a vintner's
3105-permit, a farm winery permit, a wine wholesaler's permit, a direct wine
3106-seller's permit, a dining car wine permit, or a boat wine permit on the
3107-alcoholic beverage to which the tax is applicable and which has been
3108-manufactured or imported by the permit holder into this state.
3109-However, the same article shall be taxed only once for wine excise tax
3110-purposes.
3111-(b) In the case of a permittee referenced in subsection (a) receiving
3112-wine from an unpermitted seller outside Indiana, the permittee is liable
3113-for the wine excise tax imposed upon the transaction.
3114-(c) In the case of a permittee referenced in subsection (a) receiving,
3115-selling, or giving wine within Indiana from or to another permittee, the
3116-permittee who first receives the wine in Indiana is liable for the wine
3117-excise tax imposed upon the transaction.
3118-(d) For purposes of subsection (b), nothing in that subsection
3119-shall be construed to:
3120-(1) authorize an otherwise unlawful sale of wine in Indiana;
3121-or
3122-(2) relieve an out-of-state seller from having to obtain a
3123-permit described in subsection (a) that the out-of-state seller
3124-is required to obtain under this article prior to the sale of
3125-wine in Indiana.
3126-SECTION 35. IC 7.1-4-4.5-3, AS AMENDED BY SEA 228-2024,
3127-SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3128-JANUARY 1, 2025]: Sec. 3. (a) Except as provided in subsections (b)
3129-and (c), the hard cider excise tax shall be paid by the holder of a
3130-vintner's permit, a farm winery permit, a wine wholesaler's permit, a
3131-direct wine seller's permit, a beer wholesaler's permit, a dining car wine
3132-permit, or a boat wine permit on the hard cider to which the tax is
3133-HEA 1120 — CC 1 74
3134-applicable and that is manufactured or imported by the person into this
3135-state. However, an item may only be taxed once for hard cider excise
3136-tax purposes.
3137-(b) In the case of a permittee referenced in subsection (a) receiving
3138-hard cider from an unpermitted seller outside Indiana, the permittee is
3139-liable for the hard cider excise tax imposed upon the transaction.
3140-(c) In the case of a permittee referenced in subsection (a) receiving,
3141-selling, or giving hard cider within Indiana from or to another
3142-permittee, the permittee who first receives the hard cider in Indiana is
3143-liable for the hard cider excise tax imposed upon the transaction.
3144-(d) For purposes of subsection (b), nothing in that subsection
3145-shall be construed to:
3146-(1) authorize an otherwise unlawful sale of hard cider in
3147-Indiana; or
3148-(2) relieve an out-of-state seller from having to obtain a
3149-permit described in subsection (a) that the out-of-state seller
3150-is required to obtain under this article prior to the sale of
3151-hard cider in Indiana.
3152-SECTION 36. IC 10-12-7 IS ADDED TO THE INDIANA CODE
3153-AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
3154-JULY 1, 2025]:
3155-Chapter 7. Supplemental Allowance Reserve Account
3156-Sec. 0.5. This chapter applies to the state police pre-1987 benefit
3157-system covered by IC 10-12-3 and the state police 1987 benefit
3158-system covered by IC 10-12-4.
3159-Sec. 1. For purposes of this chapter, "account" means the
3160-supplemental allowance reserve account described in section 2 of
3161-this chapter.
3162-Sec. 2. (a) The trustee shall maintain a separate supplemental
3163-allowance reserve account for both the state police pre-1987 benefit
3164-system under IC 10-12-3 and the state police 1987 benefit system
3165-under IC 10-12-4 for the purpose of paying postretirement benefit
3166-adjustments, including:
3167-(1) postretirement benefit increases; and
3168-(2) thirteenth checks;
3169-granted by the general assembly to employee beneficiaries after
3170-June 30, 2025.
3171- (b) For purposes of subsection (a), "postretirement benefit
3172-adjustments" does not include a supplemental pension benefit
3173-under IC 10-12-5.
3174-Sec. 3. The account consists of amounts appropriated or
3175-transferred to the account by the general assembly.
3176-HEA 1120 — CC 1 75
3177-Sec. 4. The trustee may not:
3178-(1) deposit money in the account; or
3179-(2) transfer money to the account.
3180-SECTION 37. IC 12-7-2-48.7 IS ADDED TO THE INDIANA
3181-CODE AS A NEW SECTION TO READ AS FOLLOWS
3182-[EFFECTIVE UPON PASSAGE]: Sec. 48.7. "Covered population",
3183-for purposes of IC 12-15-13-1.8, has the meaning set forth in
3184-IC 12-15-13-1.8(a).
3185-SECTION 38. IC 12-15-13-1.8 IS ADDED TO THE INDIANA
3186-CODE AS A NEW SECTION TO READ AS FOLLOWS
3187-[EFFECTIVE UPON PASSAGE]: Sec. 1.8. (a) As used in this section,
3188-"covered population" means all Medicaid recipients who meet the
3189-criteria set forth in subsection (b).
3190-(b) An individual is a member of the covered population if the
3191-individual:
3192-(1) is eligible to participate in the federal Medicare program
3193-(42 U.S.C. 1395 et seq.) and receives nursing facility services;
3194-or
3195-(2) is:
3196-(A) at least sixty (60) years of age;
3197-(B) blind, aged, or disabled; and
3198-(C) receiving services through one (1) of the following:
3199-(i) The aged and disabled Medicaid waiver.
3200-(ii) A risk based managed care program for aged, blind,
3201-or disabled individuals who are not eligible to participate
3202-in the federal Medicare program.
3203-(iii) The state Medicaid plan.
3204-(c) The office of the secretary may implement a risk based
3205-managed care program for the covered population.
3206-(d) The office of Medicaid policy and planning and the managed
3207-care organizations that intend to participate in the risk based
3208-managed care program established under subsection (c) shall
3209-conduct a claims submission testing period before the risk based
3210-managed care program is implemented under subsection (c).
3211-(e) The office of Medicaid policy and planning shall convene a
3212-workgroup for purposes of this section. The members of the
3213-workgroup shall consist of the fiscal officer of the office of
3214-Medicaid policy and planning, representatives of managed care
3215-organizations that intend to participate in the risk based managed
3216-care program established under subsection (c) who are appointed
3217-by the director, and provider representatives appointed by the
3218-director. The workgroup shall do the following:
3219-HEA 1120 — CC 1 76
3220-(1) Develop a uniform billing format to be used by the
3221-managed care organizations participating in the risk based
3222-managed care program established under subsection (c).
3223-(2) Seek and receive feedback on the claims submission testing
3224-period conducted under subsection (d).
3225-(3) Advise the office of Medicaid policy and planning on claim
3226-submission education and training needs of providers
3227-participating in the risk based managed care program
3228-established under subsection (c).
3229-(4) Develop a policy for defining "claims submitted
3230-appropriately" for the purposes of subsection (g)(1) and
3231-(g)(2).
3232-(f) Subsections (g) through (k) apply during the first two
3233-hundred ten (210) days after the risk based managed care program
3234-for the covered population is implemented under subsection (c).
3235-(g) The office of Medicaid policy and planning shall establish a
3236-temporary emergency financial assistance program for providers
3237-that experience financial emergencies due to claims payment issues
3238-while participating in the risk based managed care program
3239-established under subsection (c). For purposes of the program
3240-established under this subsection, a financial emergency exists:
3241-(1) when the rate of denial of claims submitted in one (1)
3242-billing period by the provider to a managed care organization
3243-exceeds fifteen percent (15%) of claims submitted
3244-appropriately by the provider to the managed care
3245-organization under the risk based managed care program;
3246-(2) when the provider, twenty-one (21) days after
3247-appropriately submitting claims to a managed care
3248-organization under the risk based managed care program, has
3249-not received payment for at least twenty-five thousand dollars
3250-($25,000) in aggregate claims from the managed care
3251-organization;
3252-(3) when, in the determination of the director, the claim
3253-submission system of a managed care organization with which
3254-the provider is contracted under the risk based managed care
3255-program experiences failure or overload; or
3256-(4) upon the occurrence of other circumstances that, in the
3257-determination of the director, constitute a financial
3258-emergency for a provider.
3259-(h) To be eligible for a payment of temporary emergency
3260-financial assistance under the program established under
3261-subsection (g), a provider:
3262-HEA 1120 — CC 1 77
3263-(1) must have participated in the claims submission testing
3264-period conducted under subsection (d) for all managed care
3265-organizations with which the provider is contracted under the
3266-risk based managed care program established under
3267-subsection (c); and
3268-(2) must submit to the office of Medicaid policy and planning
3269-a written request that includes all of the following:
3270-(A) Documentation providing evidence of the provider's
3271-financial need for emergency assistance.
3272-(B) Evidence that the provider's billing staff participated
3273-in claims submission education and training offered
3274-through the risk based managed care program established
3275-under subsection (c).
3276-(C) Evidence that the provider participated in the claims
3277-submission testing period conducted under subsection (d)
3278-for all managed care organizations with which the
3279-provider is contracted under the risk based managed care
3280-program established under subsection (c).
3281-(D) Evidence of a consistent effort by the provider to
3282-submit claims in accordance with the uniform billing
3283-requirements developed under subsection (e)(1).
3284-(i) The office of Medicaid policy and planning:
3285-(1) shall determine whether a provider is experiencing a
3286-financial emergency based upon the provider's submission of
3287-a written request that meets the requirements of subsection
3288-(h)(2); and
3289-(2) shall make a determination whether a provider is
3290-experiencing a financial emergency not more than seven (7)
3291-calendar days after it receives a written request submitted by
3292-a provider under subsection (h)(2).
3293-(j) If the office of Medicaid policy and planning determines that
3294-a provider is experiencing a financial emergency for purposes of
3295-the program established under subsection (g), it shall direct each
3296-managed care organization with which the provider is contracted
3297-under the risk based managed care program established under
3298-subsection (c) to provide a temporary emergency assistance
3299-payment to the provider. A managed care organization directed to
3300-provide a temporary emergency assistance payment to a provider
3301-under this subsection shall provide the payment in not more than
3302-seven (7) calendar days after the office directs the managed care
3303-organization to provide the payment. The amount of the temporary
3304-emergency assistance payment that a managed care organization
3305-HEA 1120 — CC 1 78
3306-shall make to a provider under this subsection is equal to
3307-seventy-five percent (75%) of the monthly average of the
3308-provider's long-term services and supports Medicaid claims for the
3309-six (6) month period immediately preceding the implementation of
3310-the risk based managed care program under subsection (c),
3311-adjusted in proportion to the ratio of the managed care
3312-organization's covered population membership to the total covered
3313-population membership of the risk based managed care program
3314-established under subsection (c).
3315-(k) Upon issuing any payment of a temporary emergency
3316-assistance to a provider under subsection (j), a managed care
3317-organization shall set up a receivable to reconcile the temporary
3318-emergency assistance funds with actual claims payment amounts.
3319-A managed care organization shall reconcile the temporary
3320-emergency assistance payment funds with actual claims payment
3321-amounts on the first day of the month that is more than thirty-one
3322-(31) days after the managed care organization issues the temporary
3323-emergency assistance funds to the provider. If a temporary
3324-emergency assistance payment is issued to a provider, managed
3325-care organizations are still required to meet contract obligations
3326-for reviewing and paying claims, specifically claims that total a
3327-payment in excess of the temporary emergency assistance payment
3328-reconciliation. However, if a managed care organization fails to
3329-comply with a directive of the office of Medicaid policy and
3330-planning under subsection (j) to provide a temporary emergency
3331-assistance payment to a provider, the failure of the managed care
3332-organization:
3333-(1) is a violation of the claim processing requirements of the
3334-managed care organization's contract; and
3335-(2) makes the managed care organization subject to the
3336-penalties set forth in the contract, including payment of
3337-interest on the amount of the unpaid temporary emergency
3338-assistance at the rate set forth in IC 12-15-21-3(7)(A).
3339-SECTION 39. IC 15-13-7-1, AS AMENDED BY P.L.92-2019,
3340-SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3341-JULY 1, 2024]: Sec. 1. (a) The commission and board shall hold one
3342-(1) state agricultural fair each year. The fair must emphasize
3343-agriculture and agribusiness.
3344-(b) The commission is responsible for the following:
3345-(1) Personnel.
3346-(2) Management of the facilities.
3347-(3) Contracts and contract procedures.
3348-HEA 1120 — CC 1 79
3349-(4) All fiduciary responsibilities.
3350-(5) Approving future dates of the fair.
3351-(c) The board is responsible for the following:
3352-(1) Committees established under IC 15-13-5-5.5 to assist with
3353-planning the fair.
3354-(2) Approving the annual premium books for the fair that set forth
3355-the general terms and conditions, schedule, loading and unloading
3356-of livestock, qualifications, animal testing, breed specific terms
3357-and conditions, entry fees, and premiums for all fair exhibits and
3358-judges.
3359-(3) Advising on matters related to agriculture and livestock,
3360-including department staffing and judges.
3361-(4) Approving breed champions to be included in the celebration
3362-of champions, and establishing the formula for determining
3363-monetary awards, based on recommendations of the Indiana State
3364-Fair Foundation.
3365-(5) Approving Advising the commission on future dates of the
3366-fair.
3367-(6) Fundraising to support youth development.
3368-(7) Advocating for the fair within the community.
3369-(8) Participating in the commission's strategic planning process.
3370-(d) The board:
3371-(1) shall assign a delegated board member to a committee of the
3372-board; and
3373-(2) may assign a delegated board member to at least one (1)
3374-department during the fair.
3375-With the assistance of staff, the delegated board member is responsible
3376-for compliance with the terms and conditions established by the board
3377-within the delegated board member's department during the fair.
3378-(e) The board shall provide a list of recommendations to the
3379-commission concerning the hiring of judges for livestock and
3380-competitive events during the fair. The commission may use the
3381-recommendations provided by the board to hire judges for livestock
3382-and competitive events during the fair.
3383-SECTION 40. IC 16-27-5.5 IS ADDED TO THE INDIANA CODE
3384-AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
3385-JULY 1, 2024]:
3386-Chapter 5.5. Home Health Agency Cooperative Agreements
3387-Sec. 1. The definitions in IC 16-27-1 apply throughout this
3388-chapter.
3389-Sec. 2. As used in this chapter, "office" refers to the office of the
3390-secretary of family and social services established by IC 12-8-1.5-1.
3391-HEA 1120 — CC 1 80
3392-Sec. 3. As used in this chapter, "secretary" refers to the
3393-secretary of family and social services appointed under
3394-IC 12-8-1.5-2.
3395-Sec. 4. Home health agencies may enter into cooperative
3396-agreements to carry out the following activities:
3397-(1) To form and operate, either directly or indirectly, one (1)
3398-or more networks of home health agencies to arrange for the
3399-provision of health care services through such networks,
3400-including to contract either directly or indirectly through a
3401-network.
3402-(2) To contract, either directly or through such networks, with
3403-the office, or the office's contractors, to provide:
3404-(A) services to Medicaid beneficiaries; and
3405-(B) health care services in an efficient and cost effective
3406-manner on a prepaid, capitation, or other reimbursement
3407-basis.
3408-(3) To undertake other managed health care activities.
3409-Sec. 5. (a) Any health care provider licensed under this title or
3410-IC 25 may apply to become a participating provider in the
3411-networks described in this chapter provided the services the
3412-provider contracts for are within the lawful scope of the provider's
3413-practice.
3414-(b) This section does not require a plan or network to provide
3415-coverage for any specific health care service.
3416-Sec. 6. A home health agency may authorize any of the
3417-following, or any combination of the following, to undertake or
3418-effectuate any of the activities identified in this chapter:
3419-(1) The Indiana Association for Home and Hospice Care, Inc.
3420-(2) Any subsidiary of the corporation named in subdivision
3421-(1).
3422-Sec. 7. The secretary or the secretary's designee shall supervise
3423-and oversee the activities described in this chapter and may take
3424-the following actions:
3425-(1) Gather relevant facts, collect data, conduct public
3426-hearings, invite and receive public comments, investigate
3427-market conditions, conduct studies, and review documentary
3428-evidence or require the home health agencies or their third
3429-party designee to do the same.
3430-(2) Evaluate the substantive merits of any action to be taken
3431-by the home health agencies and assess whether the action
3432-comports with the standards established by the general
3433-assembly.
3434-HEA 1120 — CC 1 81
3435-(3) Issue written decisions approving, modifying, or
3436-disapproving the recommended action, and explaining the
3437-reasons and rationale for the decision.
3438-(4) Require home health agencies or their third party
3439-designees to report annually on the extent of the benefits
3440-realized by the actions taken under this chapter.
3441-Sec. 8. The office shall report annually to the Medicaid oversight
3442-committee established by IC 2-5-54-2 on the use and outcomes of
3443-the home health agency cooperative agreements.
3444-Sec. 9. The secretary may adopt rules under IC 4-22-2 to
3445-implement this chapter.
3446-Sec. 10. This chapter expires June 30, 2027.
3447-SECTION 41. IC 20-26-12-1, AS AMENDED BY P.L.201-2023,
3448-SECTION 163, IS AMENDED TO READ AS FOLLOWS
3449-[EFFECTIVE JANUARY 1, 2025]: Sec. 1. (a) Except as provided in
3450-subsection (b) but notwithstanding any other law, each governing body
3451-of a school corporation and each organizer of a charter school shall
3452-purchase from a publisher, either individually or through a purchasing
3453-cooperative of school corporations, as applicable, the curricular
3454-materials selected by the proper local officials, and shall provide at no
3455-cost the curricular materials to each student enrolled in the school
3456-corporation or charter school. Curricular materials provided to a
3457-student under this section remain the property of the governing body of
3458-the school corporation or organizer of the charter school.
3459-(b) This section does not prohibit a governing body of a school
3460-corporation or an organizer of a charter school from assessing and
3461-collecting a reasonable fee for lost or significantly damaged curricular
3462-materials in accordance with rules established by the state board under
3463-subsection (c). Fees collected under this subsection must be deposited
3464-in the: separate curricular materials account established under
3465-IC 20-40-22-9 for
3466-(1) education fund of the school corporation; or
3467-(2) education fund of the charter school, or, if the charter
3468-school does not have an education fund, the same fund into
3469-which state tuition support is deposited for the charter school;
3470-in which the student was enrolled at the time the fee was imposed.
3471-(c) The state board shall adopt rules under IC 4-22-2, including
3472-emergency rules in the manner provided in IC 4-22-2-37.1, to
3473-implement this section.
3474-SECTION 42. IC 20-26-12-2, AS AMENDED BY P.L.201-2023,
3475-SECTION 164, IS AMENDED TO READ AS FOLLOWS
3476-[EFFECTIVE JANUARY 1, 2025]: Sec. 2. (a) A governing body or an
3477-HEA 1120 — CC 1 82
3478-organizer of a charter school may purchase from a publisher any
3479-curricular material selected by the proper local officials. The governing
3480-body or the organizer of a charter school may not rent the curricular
3481-materials to students enrolled in any public school.
3482-(b) A governing body may rent curricular materials to students
3483-enrolled in any nonpublic school that is located within the attendance
3484-unit served by the governing body. An organizer of a charter school
3485-may rent curricular materials to students enrolled in any nonpublic
3486-school.
3487-(c) A governing body or an organizer of a charter school may
3488-negotiate the rental rate for the curricular materials rented to any
3489-nonpublic school under subsection (b).
3490-(d) A governing body shall collect and deposit the amounts received
3491-from the rental of curricular materials to a nonpublic school into the
3492-curricular materials account, in accordance with IC 20-40-22-9, in
3493-equal amounts for each public school of the school corporation. school
3494-corporation's education fund.
3495-(e) An organizer of a charter school shall deposit all money received
3496-from the rental of curricular materials to a nonpublic school into the
3497-charter school's curricular materials account described in
3498-IC 20-40-22-9. education fund, or, if the charter school does not
3499-have an education fund, the same fund into which state tuition
3500-support is deposited for the charter school.
3501-(f) This section does not limit other laws.
3502-SECTION 43. IC 20-28-9-28, AS AMENDED BY P.L.246-2023,
3503-SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3504-JANUARY 1, 2025]: Sec. 28. (a) Subject to subsection (g), for each
3505-school year in a state fiscal year beginning after June 30, 2023, a school
3506-corporation shall expend an amount for teacher compensation that is
3507-not less than an amount equal to sixty-two percent (62%) of the state
3508-tuition support distributed to the school corporation during the state
3509-fiscal year. For purposes of determining whether a school corporation
3510-has complied with this requirement, the amount a school corporation
3511-expends for teacher compensation shall include the amount the school
3512-corporation expends for adjunct teachers, supplemental pay for
3513-teachers, stipends, and for participating in a special education
3514-cooperative or an interlocal agreement or consortium that is directly
3515-attributable to the compensation of teachers employed by the
3516-cooperative or interlocal agreement or consortium. Teacher benefits
3517-include all benefit categories collected by the department for Form 9
3518-purposes.
3519-(b) If a school corporation determines that the school corporation
3520-HEA 1120 — CC 1 83
3521-cannot comply with the requirement under subsection (a) for a
3522-particular school year, the school corporation shall apply for a waiver
3523-from the department.
3524-(c) The waiver application must include an explanation of the
3525-financial challenges, with detailed data, that preclude the school
3526-corporation from meeting the requirement under subsection (a) and
3527-describe the cost saving measures taken by the school corporation in
3528-attempting to meet the requirement in subsection (a). The waiver may
3529-also include an explanation of an innovative or efficient approach in
3530-delivering instruction that is responsible for the school corporation
3531-being unable to meet the requirement under subsection (a).
3532-(d) If, after review, the department determines that the school
3533-corporation has exhausted all reasonable efforts in attempting to meet
3534-the requirement in subsection (a), the department may grant the school
3535-corporation a one (1) year exception from the requirement.
3536-(e) A school corporation that receives a waiver under this section
3537-shall work with the department to develop a plan to identify additional
3538-cost saving measures and any other steps that may be taken to allow the
3539-school corporation to meet the requirement under subsection (a).
3540-(f) A school corporation may not receive more than three (3)
3541-waivers under this section.
3542-(g) For purposes of determining whether a school corporation
3543-has complied with the requirement in subsection (a), distributions
3544-from the curricular materials fund established by IC 20-40-22-5
3545-that are deposited in a school corporation's education fund in a
3546-state fiscal year are not considered to be state tuition support
3547-distributed to the school corporation during the state fiscal year.
3548-(g) (h) Before November 1, 2022, and before November 1 of each
3549-year thereafter, the department shall submit a report to the legislative
3550-council in an electronic format under IC 5-14-6 and the state budget
3551-committee that contains information as to:
3552-(1) the percent and amount that each school corporation expended
3553-and the statewide total expended for teacher compensation;
3554-(2) the percent and amount that each school corporation expended
3555-and statewide total expended for teacher benefits, including
3556-health, dental, life insurance, and pension benefits;
3557-(3) whether the school corporation met the requirement set forth
3558-in subsection (a); and
3559-(4) whether the school corporation received a waiver under
3560-subsection (d).
3561-SECTION 44. IC 20-40-2-3, AS AMENDED BY P.L.244-2017,
3562-SECTION 68, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3563-HEA 1120 — CC 1 84
3564-JANUARY 1, 2025]: Sec. 3. Distributions of:
3565-(1) tuition support; and
3566-(2) money for curricular materials;
3567-shall be received in the education fund.
3568-SECTION 45. IC 20-40-2-4, AS AMENDED BY P.L.201-2023,
3569-SECTION 182, IS AMENDED TO READ AS FOLLOWS
3570-[EFFECTIVE JANUARY 1, 2025]: Sec. 4. Except as provided in
3571-IC 36-1-8-5.1 (school corporation rainy day fund), the education fund
3572-of the school corporation or, if applicable, a charter school, shall be
3573-used only to pay for expenses:
3574-(1) allocated to student instruction and learning under IC 20-42.5;
3575-and
3576-(2) related to the cost of providing curricular materials.
3577-The fund may not be used to pay directly any expenses that are not
3578-allocated to student instruction and learning under IC 20-42.5, are not
3579-expenses related to the cost of providing curricular materials, or
3580-expenses permitted to be paid from the school corporation's or charter
3581-school's operations fund.
3582-SECTION 46. IC 20-40-2-5.5 IS ADDED TO THE INDIANA
3583-CODE AS A NEW SECTION TO READ AS FOLLOWS
3584-[EFFECTIVE JANUARY 1, 2025]: Sec. 5.5. The state board of
3585-accounts may take action, including the establishment of an
3586-account code, to track expenditures of money distributed for
3587-curricular materials.
3588-SECTION 47. IC 20-40-2-6, AS AMENDED BY P.L.201-2023,
3589-SECTION 183, IS AMENDED TO READ AS FOLLOWS
3590-[EFFECTIVE JANUARY 1, 2025]: Sec. 6. (a) Each school corporation
3591-and, if applicable, charter school, shall make every reasonable effort to
3592-transfer not more than fifteen percent (15%) of the total revenue
3593-deposited in the school corporation's or, if applicable, charter school's,
3594-education fund from the school corporation's or, if applicable, charter
3595-school's, education fund to the school corporation's or, if applicable,
3596-charter school's, operations fund during a calendar year.
3597-(b) Only after the transfer is authorized by the governing body in a
3598-public meeting with public notice, money in the education fund may be
3599-transferred to the operations fund to cover expenditures that are not
3600-allocated to student instruction and learning under IC 20-42.5 or
3601-related to the cost of providing curricular materials. The amount
3602-transferred from the education fund to the operations fund shall be
3603-reported by the school corporation or, if applicable, charter school, to
3604-the department. The transfers made during the:
3605-(1) first six (6) months of each state fiscal year shall be reported
3606-HEA 1120 — CC 1 85
3607-before January 31 of the following year; and
3608-(2) last six (6) months of each state fiscal year shall be reported
3609-before July 31 of that year.
3610-(c) The report must include information as required by the
3611-department and in the form required by the department.
3612-(d) The department must post the report submitted under subsection
3613-(b) on the department's website.
3614-(e) Beginning in 2020, the department shall track for each school
3615-corporation or, if applicable, charter school, transfers from the school
3616-corporation's or, if applicable, charter school's, education fund to its
3617-operations fund for the preceding six (6) month period. Beginning in
3618-2021, before March 1 of each year, the department shall compile an
3619-excessive education fund transfer list comprised of all school
3620-corporations or, if applicable, charter schools, that transferred more
3621-than fifteen percent (15%) of the total revenue deposited in the school
3622-corporation's or, if applicable, charter school's, education fund from the
3623-school corporation's or, if applicable, charter school's, education fund
3624-to the school corporation's or, if applicable, charter school's, operations
3625-fund during the immediately preceding calendar year. A school
3626-corporation or, if applicable, charter school, that is not included on the
3627-excessive education fund transfer list is considered to have met the
3628-education fund transfer target percentage for the immediately preceding
3629-calendar year.
3630-SECTION 48. IC 20-40-2-7, AS ADDED BY P.L.244-2017,
3631-SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3632-JANUARY 1, 2025]: Sec. 7. (a) On January 1, 2019, the balance, as of
3633-December 31, 2018, in the school corporation's general fund shall be
3634-transferred to the education fund.
3635-(b) Before March 1, 2019, the governing body of a school
3636-corporation may transfer to the school corporation's operations fund,
3637-from the amounts transferred from the school corporation's general
3638-fund under subsection (a), any amounts that are not allocated to student
3639-instruction and learning under IC 20-42.5 or related to the cost of
3640-providing curricular materials. A school corporation may make a
3641-transfer under this section only after complying with section 6 of this
3642-chapter, including the requirements for public notice and a public
3643-hearing.
3644-SECTION 49. IC 20-40-22-9 IS REPEALED [EFFECTIVE
3645-JANUARY 1, 2025]. Sec. 9. Each public school shall establish a
3646-separate curricular materials account for the purpose of receiving
3647-distributions under this chapter, amounts received from the rental of
3648-curricular materials to nonpublic schools, and fees collected under
3649-HEA 1120 — CC 1 86
3650-IC 20-26-12-1(b) for lost or significantly damaged curricular materials.
3651-A public school that receives a distribution of money from the
3652-curricular materials fund under this chapter shall deposit the distributed
3653-amount in the public school's curricular materials account. Money in
3654-the account may be used only for the costs of curricular materials.
3655-SECTION 50. IC 20-40-22-10 IS ADDED TO THE INDIANA
3656-CODE AS A NEW SECTION TO READ AS FOLLOWS
3657-[EFFECTIVE JANUARY 1, 2025]: Sec. 10. (a) A school maintained
3658-by a school corporation that receives a distribution of money from
3659-the curricular materials fund under this chapter shall deposit the
3660-amount in the education fund of the school corporation that
3661-maintains the school. A charter school that receives a distribution
3662-of money from the curricular materials fund under this chapter
3663-shall deposit the amount in the charter school's education fund, or,
3664-if the charter school does not have an education fund, in the same
3665-fund into which state tuition support is deposited for the charter
3666-school.
3667-(b) Money received from the curricular materials fund under
3668-this chapter by a public school may be used only for the costs of
3669-curricular materials and shall not be subject to collective
3670-bargaining.
3671-(c) The state board of accounts may take action, including the
3672-establishment of an account code for the funds into which
3673-distributions are deposited under this section, to track
3674-expenditures of money distributed for curricular materials.
3675-SECTION 51. IC 21-34-6-6, AS AMENDED BY P.L.143-2014,
3676-SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3677-UPON PASSAGE]: Sec. 6. (a) The board of trustees of a state
3678-educational institution may issue bonds for the purpose of:
3679-(1) reimbursing the state educational institution for funds
3680-expended or advanced for interim financing of the cost of any
3681-building facility or facilities before the issuance of bonds for the
3682-facility or facilities; or
3683-(2) subject to subsection (b) and to existing covenants and
3684-agreements with the holders of the outstanding obligations:
3685-(A) funding outstanding obligations incurred or refunding
3686-outstanding bonds issued either under:
3687-(i) this article; or
3688-(ii) other applicable law;
3689-for building facilities approved by the governor and the budget
3690-agency or its predecessor; or
3691-(B) in part for funding or refunding purposes and in part for
3692-HEA 1120 — CC 1 87
3693-any other purpose authorized by this article; and
3694-may secure the payment of the bonds as provided in this article.
3695-(b) Bonds for refunding or advance refunding of any outstanding
3696-bonds approved under this article for which the general assembly has
3697-made a fee replacement appropriation may not be issued by a state
3698-educational institution under this chapter without the specific approval
3699-of the budget agency and before the board of trustees of the issuing
3700-state educational institution finds that the refunding or advance
3701-refunding will benefit the state educational institution because:
3702-(1) a net savings to the state educational institution will be
3703-effected; or
3704-(2) the net present value of principal and interest payments on the
3705-bonds is less than the net present value of the principal and
3706-interest payments on the outstanding bonds to be refunded.
3707-The length of the term may not be extended for refunding or advance
3708-refunding bonds that are approved under this subsection compared to
3709-the term of the outstanding bonds being refunded.
3710-SECTION 52. IC 36-1-32 IS ADDED TO THE INDIANA CODE
3711-AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
3712-JULY 1, 2024]:
3713-Chapter 32. Sister City and Cooperative Agreements
3714-Sec. 1. As used in this chapter, "prohibited person" means a
3715-city, town, province, county, school, college, or university located
3716-in a foreign adversary (as defined in 15 CFR 7.4).
3717-Sec. 2. As used in this chapter, "unit" means a county, city,
3718-town, or township.
3719-Sec. 3. A unit may not enter into a sister city agreement or any
3720-cooperative agreement with a prohibited person.
3721-SECTION 53. IC 36-7-7.6-18, AS AMENDED BY P.L.197-2016,
3722-SECTION 124, IS AMENDED TO READ AS FOLLOWS
3723-[EFFECTIVE JULY 1, 2024]: Sec. 18. (a) The commission shall
3724-prepare and adopt an annual appropriation budget for its operation. The
3725-appropriation budget shall be apportioned to each participating county
3726-on a pro rata per capita basis. After adoption of the appropriation
3727-budget, any amount that does not exceed an amount for each
3728-participating county equal to seventy cents ($0.70) the following
3729-amounts per capita for each participating county shall be certified to
3730-the respective county auditor. auditor:
3731-(1) Seventy cents ($0.70) for calendar years ending before
3732-January 1, 2025.
3733-(2) Eighty-six cents ($0.86) for calendar years beginning after
3734-December 31, 2024, and ending before January 1, 2026.
3735-HEA 1120 — CC 1 88
3736-(3) One dollar and two cents ($1.02) for calendar years
3737-beginning after December 31, 2025, and ending before
3738-January 1, 2027.
3739-(4) One dollar and eighteen cents ($1.18) for calendar years
3740-beginning after December 31, 2026, and ending before
3741-January 1, 2028.
3742-(5) One dollar and thirty-four cents ($1.34) for calendar years
3743-beginning after December 31, 2027, and ending before
3744-January 1, 2029.
3745-(6) One dollar and fifty cents ($1.50) for calendar years
3746-beginning after December 31, 2028, and ending before
3747-January 1, 2030.
3748-(b) For calendar years beginning after December 31, 2029, and
3749-ending before January 1, 2031, and for each ensuing calendar year
3750-thereafter, the commission shall, based on a participating county's
3751-amount in calendar year 2029, or a participating county's amount
3752-in the calendar year preceding an ensuing calendar year, as
3753-applicable, adjust a participating county's portion of the
3754-commission's appropriation budget for the ensuing year by the
3755-greater of the following:
3756-(1) The annual percentage change in the Consumer Price
3757-Index for all Urban Consumers as published by the United
3758-States Bureau of Labor Statistics for the year preceding the
3759-ensuing year.
3760-(2) The participating county's maximum levy growth quotient
3761-for the ensuing year as determined under IC 6-1.1-18.5-2.
3762-Not later than August 1 of each year, the department of local
3763-government finance shall provide to the commission the value of
3764-each participating county's maximum levy growth quotient under
3765-IC 6-1.1-18.5-2 for the ensuing year.
3766-(c) Any adjustment under subsection (b) that will result in an
3767-appropriation in excess of one dollar and fifty cents ($1.50) per
3768-capita in a participating county requires prior approval from the
3769-fiscal body of the participating county.
3770-(b) (d) A county's portion of the commission's appropriation budget
3771-may be paid from any of the following, as determined by the county
3772-fiscal body:
3773-(1) Property tax revenue as provided in subsections (c) (e) and
3774-(d). (f).
3775-(2) Any other local revenue, other than property tax revenue,
3776-received by the county, including local income tax revenue under
3777-IC 6-3.6, excise tax revenue, riverboat admissions tax revenue,
3778-HEA 1120 — CC 1 89
3779-riverboat wagering tax revenue, riverboat incentive payments, and
3780-any funds received from the state that may be used for this
3781-purpose.
3782-(3) Any combination of the sources set forth in subdivisions
3783-(1) and (2).
3784-(c) (e) The county auditor shall:
3785-(1) advertise the amount of property taxes that the county fiscal
3786-body determines will be levied to pay the county's portion of the
3787-commission's appropriation budget, after the county fiscal body
3788-determines the amount of other local revenue that will be paid
3789-under subsection (b)(2); (d)(2); and
3790-(2) establish the rate necessary to collect that property tax
3791-revenue;
3792-in the same manner as for other county budgets.
3793-(d) (f) The tax levied under this section and certified shall be
3794-estimated and entered upon the tax duplicates by the county auditor and
3795-shall be collected and enforced by the county treasurer in the same
3796-manner as other county taxes are estimated, entered, collected, and
3797-enforced. The tax collected by the county treasurer shall be transferred
3798-to the commission.
3799-(e) (g) In fixing and determining the amount of the necessary levy
3800-for the purpose provided in this section, the commission shall take into
3801-consideration the amount of revenue, if any, to be derived from federal
3802-grants, contractual services, and miscellaneous revenues above the
3803-amount of those revenues considered necessary to be applied upon or
3804-reserved upon the operation, maintenance, and administrative expenses
3805-for working capital throughout the year.
3806-(f) (h) After the budget is approved, amounts may not be expended
3807-except as budgeted unless the commission authorizes their expenditure.
3808-Before the expenditure of sums appropriated as provided in this
3809-section, a claim must be filed and processed as other claims for
3810-allowance or disallowance for payment as provided by law.
3811-(g) (i) Any two (2) of the following officers may allow claims:
3812-(1) Chairperson.
3813-(2) Vice chairperson.
3814-(3) Secretary.
3815-(4) Treasurer.
3816-(h) (j) The treasurer of the commission may receive, disburse, and
3817-otherwise handle funds of the commission, subject to applicable
3818-statutes and to procedures established by the commission.
3819-(i) (k) The commission shall act as a board of finance under the
3820-statutes relating to the deposit of public funds by political subdivisions.
3821-HEA 1120 — CC 1 90
3822-(j) (l) Any appropriated money remaining unexpended or
3823-unencumbered at the end of a year becomes part of a nonreverting
3824-cumulative fund to be held in the name of the commission. Unbudgeted
3825-expenditures from this fund may be authorized by vote of the
3826-commission and upon other approval as required by statute. The
3827-commission is responsible for the safekeeping and deposit of the
3828-amounts in the nonreverting cumulative fund, and the state board of
3829-accounts shall prescribe the methods and forms for keeping the
3830-accounts, records, and books to be used by the commission. The books,
3831-records, and accounts of the commission shall be audited periodically
3832-by the state board of accounts, and those audits shall be paid for as
3833-provided by statute.
3834-SECTION 54. IC 36-7-14-39, AS AMENDED BY P.L.236-2023,
3835-SECTION 179, IS AMENDED TO READ AS FOLLOWS
3836-[EFFECTIVE JANUARY 1, 2023 (RETROACTIVE)]: Sec. 39. (a) As
3837-used in this section:
3838-"Allocation area" means that part of a redevelopment project area
3839-to which an allocation provision of a declaratory resolution adopted
3840-under section 15 of this chapter refers for purposes of distribution and
3841-allocation of property taxes.
3842-"Base assessed value" means, subject to subsection (j), the
3843-following:
3844-(1) If an allocation provision is adopted after June 30, 1995, in a
3845-declaratory resolution or an amendment to a declaratory
3846-resolution establishing an economic development area:
3847-(A) the net assessed value of all the property as finally
3848-determined for the assessment date immediately preceding the
3849-effective date of the allocation provision of the declaratory
3850-resolution, as adjusted under subsection (h); plus
3851-(B) to the extent that it is not included in clause (A), the net
3852-assessed value of property that is assessed as residential
3853-property under the rules of the department of local government
3854-finance, within the allocation area, as finally determined for
3855-the current assessment date.
3856-(2) If an allocation provision is adopted after June 30, 1997, in a
3857-declaratory resolution or an amendment to a declaratory
3858-resolution establishing a redevelopment project area:
3859-(A) the net assessed value of all the property as finally
3860-determined for the assessment date immediately preceding the
3861-effective date of the allocation provision of the declaratory
3862-resolution, as adjusted under subsection (h); plus
3863-(B) to the extent that it is not included in clause (A), the net
3864-HEA 1120 — CC 1 91
3865-assessed value of property that is assessed as residential
3866-property under the rules of the department of local government
3867-finance, as finally determined for the current assessment date.
3868-(3) If:
3869-(A) an allocation provision adopted before June 30, 1995, in
3870-a declaratory resolution or an amendment to a declaratory
3871-resolution establishing a redevelopment project area expires
3872-after June 30, 1997; and
3873-(B) after June 30, 1997, a new allocation provision is included
3874-in an amendment to the declaratory resolution;
3875-the net assessed value of all the property as finally determined for
3876-the assessment date immediately preceding the effective date of
3877-the allocation provision adopted after June 30, 1997, as adjusted
3878-under subsection (h).
3879-(4) Except as provided in subdivision (5), for all other allocation
3880-areas, the net assessed value of all the property as finally
3881-determined for the assessment date immediately preceding the
3882-effective date of the allocation provision of the declaratory
3883-resolution, as adjusted under subsection (h).
3884-(5) If an allocation area established in an economic development
3885-area before July 1, 1995, is expanded after June 30, 1995, the
3886-definition in subdivision (1) applies to the expanded part of the
3887-area added after June 30, 1995.
3888-(6) If an allocation area established in a redevelopment project
3889-area before July 1, 1997, is expanded after June 30, 1997, the
3890-definition in subdivision (2) applies to the expanded part of the
3891-area added after June 30, 1997.
3892-Except as provided in section 39.3 of this chapter, "property taxes"
3893-means taxes imposed under IC 6-1.1 on real property. However, upon
3894-approval by a resolution of the redevelopment commission adopted
3895-before June 1, 1987, "property taxes" also includes taxes imposed
3896-under IC 6-1.1 on depreciable personal property. If a redevelopment
3897-commission adopted before June 1, 1987, a resolution to include within
3898-the definition of property taxes, taxes imposed under IC 6-1.1 on
3899-depreciable personal property that has a useful life in excess of eight
3900-(8) years, the commission may by resolution determine the percentage
3901-of taxes imposed under IC 6-1.1 on all depreciable personal property
3902-that will be included within the definition of property taxes. However,
3903-the percentage included must not exceed twenty-five percent (25%) of
3904-the taxes imposed under IC 6-1.1 on all depreciable personal property.
3905-(b) A declaratory resolution adopted under section 15 of this chapter
3906-on or before the allocation deadline determined under subsection (i)
3907-HEA 1120 — CC 1 92
3908-may include a provision with respect to the allocation and distribution
3909-of property taxes for the purposes and in the manner provided in this
3910-section. A declaratory resolution previously adopted may include an
3911-allocation provision by the amendment of that declaratory resolution on
3912-or before the allocation deadline determined under subsection (i) in
3913-accordance with the procedures required for its original adoption. A
3914-declaratory resolution or amendment that establishes an allocation
3915-provision must include a specific finding of fact, supported by
3916-evidence, that the adoption of the allocation provision will result in
3917-new property taxes in the area that would not have been generated but
3918-for the adoption of the allocation provision. For an allocation area
3919-established before July 1, 1995, the expiration date of any allocation
3920-provisions for the allocation area is June 30, 2025, or the last date of
3921-any obligations that are outstanding on July 1, 2015, whichever is later.
3922-A declaratory resolution or an amendment that establishes an allocation
3923-provision after June 30, 1995, must specify an expiration date for the
3924-allocation provision. For an allocation area established before July 1,
3925-2008, the expiration date may not be more than thirty (30) years after
3926-the date on which the allocation provision is established. For an
3927-allocation area established after June 30, 2008, the expiration date may
3928-not be more than twenty-five (25) years after the date on which the first
3929-obligation was incurred to pay principal and interest on bonds or lease
3930-rentals on leases payable from tax increment revenues. However, with
3931-respect to bonds or other obligations that were issued before July 1,
3932-2008, if any of the bonds or other obligations that were scheduled when
3933-issued to mature before the specified expiration date and that are
3934-payable only from allocated tax proceeds with respect to the allocation
3935-area remain outstanding as of the expiration date, the allocation
3936-provision does not expire until all of the bonds or other obligations are
3937-no longer outstanding. Notwithstanding any other law, in the case of an
3938-allocation area that is established after June 30, 2019, and that is
3939-located in a redevelopment project area described in section
3940-25.1(c)(3)(C) of this chapter, an economic development area described
3941-in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
3942-area described in section 25.1(c)(3)(C) of this chapter, the expiration
3943-date of the allocation provision may not be more than thirty-five (35)
3944-years after the date on which the allocation provision is established.
3945-The allocation provision may apply to all or part of the redevelopment
3946-project area. The allocation provision must require that any property
3947-taxes subsequently levied by or for the benefit of any public body
3948-entitled to a distribution of property taxes on taxable property in the
3949-allocation area be allocated and distributed as follows:
3950-HEA 1120 — CC 1 93
3951-(1) Except as otherwise provided in this section, the proceeds of
3952-the taxes attributable to the lesser of:
3953-(A) the assessed value of the property for the assessment date
3954-with respect to which the allocation and distribution is made;
3955-or
3956-(B) the base assessed value;
3957-shall be allocated to and, when collected, paid into the funds of
3958-the respective taxing units.
3959-(2) This subdivision applies to a fire protection territory
3960-established after December 31, 2022. If a unit becomes a
3961-participating unit of a fire protection territory that is established
3962-after a declaratory resolution is adopted under section 15 of this
3963-chapter, the excess of the proceeds of the property taxes
3964-attributable to an increase in the property tax rate for the
3965-participating unit of a fire protection territory:
3966-(A) except as otherwise provided by this subdivision, shall be
3967-determined as follows:
3968-STEP ONE: Divide the unit's tax rate for fire protection for
3969-the year before the establishment of the fire protection
3970-territory by the participating unit's tax rate as part of the fire
3971-protection territory.
3972-STEP TWO: Subtract the STEP ONE amount from one (1).
3973-STEP THREE: Multiply the STEP TWO amount by the
3974-allocated property tax attributable to the participating unit of
3975-the fire protection territory; and
3976-(B) to the extent not otherwise included in subdivisions (1)
3977-and (3), the amount determined under STEP THREE of clause
3978-(A) shall be allocated to and distributed in the form of an
3979-allocated property tax revenue pass back to the participating
3980-unit of the fire protection territory for the assessment date with
3981-respect to which the allocation is made.
3982-However, if the redevelopment commission determines that it is
3983-unable to meet its debt service obligations with regards to the
3984-allocation area without all or part of the allocated property tax
3985-revenue pass back to the participating unit of a fire protection area
3986-under this subdivision, then the allocated property tax revenue
3987-pass back under this subdivision shall be reduced by the amount
3988-necessary for the redevelopment commission to meet its debt
3989-service obligations of the allocation area. The calculation under
3990-this subdivision must be made by the redevelopment commission
3991-in collaboration with the county auditor and the applicable fire
3992-protection territory. Any calculation determined according to
3993-HEA 1120 — CC 1 94
3994-clause (A) must be submitted to the department of local
3995-government finance in the manner prescribed by the department
3996-of local government finance. The department of local government
3997-finance shall verify the accuracy of each calculation.
3998-(3) The excess of the proceeds of the property taxes imposed for
3999-the assessment date with respect to which the allocation and
4000-distribution is made that are attributable to taxes imposed after
4001-being approved by the voters in a referendum or local public
4002-question conducted after April 30, 2010, not otherwise included
4003-in subdivisions (1) and (2) shall be allocated to and, when
4004-collected, paid into the funds of the taxing unit for which the
4005-referendum or local public question was conducted.
4006-(4) Except as otherwise provided in this section, property tax
4007-proceeds in excess of those described in subdivisions (1), (2), and
4008-(3) shall be allocated to the redevelopment district and, when
4009-collected, paid into an allocation fund for that allocation area that
4010-may be used by the redevelopment district only to do one (1) or
4011-more of the following:
4012-(A) Pay the principal of and interest on any obligations
4013-payable solely from allocated tax proceeds which are incurred
4014-by the redevelopment district for the purpose of financing or
4015-refinancing the redevelopment of that allocation area.
4016-(B) Establish, augment, or restore the debt service reserve for
4017-bonds payable solely or in part from allocated tax proceeds in
4018-that allocation area.
4019-(C) Pay the principal of and interest on bonds payable from
4020-allocated tax proceeds in that allocation area and from the
4021-special tax levied under section 27 of this chapter.
4022-(D) Pay the principal of and interest on bonds issued by the
4023-unit to pay for local public improvements that are physically
4024-located in or physically connected to that allocation area.
4025-(E) Pay premiums on the redemption before maturity of bonds
4026-payable solely or in part from allocated tax proceeds in that
4027-allocation area.
4028-(F) Make payments on leases payable from allocated tax
4029-proceeds in that allocation area under section 25.2 of this
4030-chapter.
4031-(G) Reimburse the unit for expenditures made by it for local
4032-public improvements (which include buildings, parking
4033-facilities, and other items described in section 25.1(a) of this
4034-chapter) that are physically located in or physically connected
4035-to that allocation area.
4036-HEA 1120 — CC 1 95
4037-(H) Reimburse the unit for rentals paid by it for a building or
4038-parking facility that is physically located in or physically
4039-connected to that allocation area under any lease entered into
4040-under IC 36-1-10.
4041-(I) For property taxes first due and payable before January 1,
4042-2009, pay all or a part of a property tax replacement credit to
4043-taxpayers in an allocation area as determined by the
4044-redevelopment commission. This credit equals the amount
4045-determined under the following STEPS for each taxpayer in a
4046-taxing district (as defined in IC 6-1.1-1-20) that contains all or
4047-part of the allocation area:
4048-STEP ONE: Determine that part of the sum of the amounts
4049-under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
4050-IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
4051-IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
4052-the taxing district.
4053-STEP TWO: Divide:
4054-(i) that part of each county's eligible property tax
4055-replacement amount (as defined in IC 6-1.1-21-2 (before its
4056-repeal)) for that year as determined under IC 6-1.1-21-4
4057-(before its repeal) that is attributable to the taxing district;
4058-by
4059-(ii) the STEP ONE sum.
4060-STEP THREE: Multiply:
4061-(i) the STEP TWO quotient; times
4062-(ii) the total amount of the taxpayer's taxes (as defined in
4063-IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
4064-that have been allocated during that year to an allocation
4065-fund under this section.
4066-If not all the taxpayers in an allocation area receive the credit
4067-in full, each taxpayer in the allocation area is entitled to
4068-receive the same proportion of the credit. A taxpayer may not
4069-receive a credit under this section and a credit under section
4070-39.5 of this chapter (before its repeal) in the same year.
4071-(J) Pay expenses incurred by the redevelopment commission
4072-for local public improvements that are in the allocation area or
4073-serving the allocation area. Public improvements include
4074-buildings, parking facilities, and other items described in
4075-section 25.1(a) of this chapter.
4076-(K) Reimburse public and private entities for expenses
4077-incurred in training employees of industrial facilities that are
4078-located:
4079-HEA 1120 — CC 1 96
4080-(i) in the allocation area; and
4081-(ii) on a parcel of real property that has been classified as
4082-industrial property under the rules of the department of local
4083-government finance.
4084-However, the total amount of money spent for this purpose in
4085-any year may not exceed the total amount of money in the
4086-allocation fund that is attributable to property taxes paid by the
4087-industrial facilities described in this clause. The
4088-reimbursements under this clause must be made within three
4089-(3) years after the date on which the investments that are the
4090-basis for the increment financing are made.
4091-(L) Pay the costs of carrying out an eligible efficiency project
4092-(as defined in IC 36-9-41-1.5) within the unit that established
4093-the redevelopment commission. However, property tax
4094-proceeds may be used under this clause to pay the costs of
4095-carrying out an eligible efficiency project only if those
4096-property tax proceeds exceed the amount necessary to do the
4097-following:
4098-(i) Make, when due, any payments required under clauses
4099-(A) through (K), including any payments of principal and
4100-interest on bonds and other obligations payable under this
4101-subdivision, any payments of premiums under this
4102-subdivision on the redemption before maturity of bonds, and
4103-any payments on leases payable under this subdivision.
4104-(ii) Make any reimbursements required under this
4105-subdivision.
4106-(iii) Pay any expenses required under this subdivision.
4107-(iv) Establish, augment, or restore any debt service reserve
4108-under this subdivision.
4109-(M) Expend money and provide financial assistance as
4110-authorized in section 12.2(a)(27) of this chapter.
4111-(N) Expend revenues that are allocated for police and fire
4112-services on both capital expenditures and operating
4113-expenses as authorized in section 12.2(a)(28) of this
4114-chapter.
4115-The allocation fund may not be used for operating expenses of the
4116-commission.
4117-(5) Except as provided in subsection (g), before June 15 of each
4118-year, the commission shall do the following:
4119-(A) Determine the amount, if any, by which the assessed value
4120-of the taxable property in the allocation area for the most
4121-recent assessment date minus the base assessed value, when
4122-HEA 1120 — CC 1 97
4123-multiplied by the estimated tax rate of the allocation area, will
4124-exceed the amount of assessed value needed to produce the
4125-property taxes necessary to make, when due, principal and
4126-interest payments on bonds described in subdivision (4), plus
4127-the amount necessary for other purposes described in
4128-subdivision (4).
4129-(B) Provide a written notice to the county auditor, the fiscal
4130-body of the county or municipality that established the
4131-department of redevelopment, and the officers who are
4132-authorized to fix budgets, tax rates, and tax levies under
4133-IC 6-1.1-17-5 for each of the other taxing units that is wholly
4134-or partly located within the allocation area. The county auditor,
4135-upon receiving the notice, shall forward this notice (in an
4136-electronic format) to the department of local government
4137-finance not later than June 15 of each year. The notice must:
4138-(i) state the amount, if any, of excess assessed value that the
4139-commission has determined may be allocated to the
4140-respective taxing units in the manner prescribed in
4141-subdivision (1); or
4142-(ii) state that the commission has determined that there is no
4143-excess assessed value that may be allocated to the respective
4144-taxing units in the manner prescribed in subdivision (1).
4145-The county auditor shall allocate to the respective taxing units
4146-the amount, if any, of excess assessed value determined by the
4147-commission. The commission may not authorize an allocation
4148-of assessed value to the respective taxing units under this
4149-subdivision if to do so would endanger the interests of the
4150-holders of bonds described in subdivision (4) or lessors under
4151-section 25.3 of this chapter.
4152-(C) If:
4153-(i) the amount of excess assessed value determined by the
4154-commission is expected to generate more than two hundred
4155-percent (200%) of the amount of allocated tax proceeds
4156-necessary to make, when due, principal and interest
4157-payments on bonds described in subdivision (4); plus
4158-(ii) the amount necessary for other purposes described in
4159-subdivision (4);
4160-the commission shall submit to the legislative body of the unit
4161-its determination of the excess assessed value that the
4162-commission proposes to allocate to the respective taxing units
4163-in the manner prescribed in subdivision (1). The legislative
4164-body of the unit may approve the commission's determination
4165-HEA 1120 — CC 1 98
4166-or modify the amount of the excess assessed value that will be
4167-allocated to the respective taxing units in the manner
4168-prescribed in subdivision (1).
4169-(6) Notwithstanding subdivision (5), in the case of an allocation
4170-area that is established after June 30, 2019, and that is located in
4171-a redevelopment project area described in section 25.1(c)(3)(C)
4172-of this chapter, an economic development area described in
4173-section 25.1(c)(3)(C) of this chapter, or an urban renewal project
4174-area described in section 25.1(c)(3)(C) of this chapter, for each
4175-year the allocation provision is in effect, if the amount of excess
4176-assessed value determined by the commission under subdivision
4177-(5)(A) is expected to generate more than two hundred percent
4178-(200%) of:
4179-(A) the amount of allocated tax proceeds necessary to make,
4180-when due, principal and interest payments on bonds described
4181-in subdivision (4) for the project; plus
4182-(B) the amount necessary for other purposes described in
4183-subdivision (4) for the project;
4184-the amount of the excess assessed value that generates more than
4185-two hundred percent (200%) of the amounts described in clauses
4186-(A) and (B) shall be allocated to the respective taxing units in the
4187-manner prescribed by subdivision (1).
4188-(c) For the purpose of allocating taxes levied by or for any taxing
4189-unit or units, the assessed value of taxable property in a territory in the
4190-allocation area that is annexed by any taxing unit after the effective
4191-date of the allocation provision of the declaratory resolution is the
4192-lesser of:
4193-(1) the assessed value of the property for the assessment date with
4194-respect to which the allocation and distribution is made; or
4195-(2) the base assessed value.
4196-(d) Property tax proceeds allocable to the redevelopment district
4197-under subsection (b)(4) may, subject to subsection (b)(5), be
4198-irrevocably pledged by the redevelopment district for payment as set
4199-forth in subsection (b)(4).
4200-(e) Notwithstanding any other law, each assessor shall, upon
4201-petition of the redevelopment commission, reassess the taxable
4202-property situated upon or in, or added to, the allocation area, effective
4203-on the next assessment date after the petition.
4204-(f) Notwithstanding any other law, the assessed value of all taxable
4205-property in the allocation area, for purposes of tax limitation, property
4206-tax replacement, and formulation of the budget, tax rate, and tax levy
4207-for each political subdivision in which the property is located is the
4208-HEA 1120 — CC 1 99
4209-lesser of:
4210-(1) the assessed value of the property as valued without regard to
4211-this section; or
4212-(2) the base assessed value.
4213-(g) If any part of the allocation area is located in an enterprise zone
4214-created under IC 5-28-15, the unit that designated the allocation area
4215-shall create funds as specified in this subsection. A unit that has
4216-obligations, bonds, or leases payable from allocated tax proceeds under
4217-subsection (b)(4) shall establish an allocation fund for the purposes
4218-specified in subsection (b)(4) and a special zone fund. Such a unit
4219-shall, until the end of the enterprise zone phase out period, deposit each
4220-year in the special zone fund any amount in the allocation fund derived
4221-from property tax proceeds in excess of those described in subsection
4222-(b)(1), (b)(2), and (b)(3) from property located in the enterprise zone
4223-that exceeds the amount sufficient for the purposes specified in
4224-subsection (b)(4) for the year. The amount sufficient for purposes
4225-specified in subsection (b)(4) for the year shall be determined based on
4226-the pro rata portion of such current property tax proceeds from the part
4227-of the enterprise zone that is within the allocation area as compared to
4228-all such current property tax proceeds derived from the allocation area.
4229-A unit that has no obligations, bonds, or leases payable from allocated
4230-tax proceeds under subsection (b)(4) shall establish a special zone fund
4231-and deposit all the property tax proceeds in excess of those described
4232-in subsection (b)(1), (b)(2), and (b)(3) in the fund derived from
4233-property tax proceeds in excess of those described in subsection (b)(1),
4234-(b)(2), and (b)(3) from property located in the enterprise zone. The unit
4235-that creates the special zone fund shall use the fund (based on the
4236-recommendations of the urban enterprise association) for programs in
4237-job training, job enrichment, and basic skill development that are
4238-designed to benefit residents and employers in the enterprise zone or
4239-other purposes specified in subsection (b)(4), except that where
4240-reference is made in subsection (b)(4) to allocation area it shall refer
4241-for purposes of payments from the special zone fund only to that part
4242-of the allocation area that is also located in the enterprise zone. Those
4243-programs shall reserve at least one-half (1/2) of their enrollment in any
4244-session for residents of the enterprise zone.
4245-(h) The state board of accounts and department of local government
4246-finance shall make the rules and prescribe the forms and procedures
4247-that they consider expedient for the implementation of this chapter.
4248-After each reassessment in an area under a reassessment plan prepared
4249-under IC 6-1.1-4-4.2, the department of local government finance shall
4250-adjust the base assessed value one (1) time to neutralize any effect of
4251-HEA 1120 — CC 1 100
4252-the reassessment of the real property in the area on the property tax
4253-proceeds allocated to the redevelopment district under this section.
4254-After each annual adjustment under IC 6-1.1-4-4.5, the department of
4255-local government finance shall adjust the base assessed value one (1)
4256-time to neutralize any effect of the annual adjustment on the property
4257-tax proceeds allocated to the redevelopment district under this section.
4258-However, the adjustments under this subsection:
4259-(1) may not include the effect of phasing in assessed value due to
4260-property tax abatements under IC 6-1.1-12.1;
4261-(2) may not produce less property tax proceeds allocable to the
4262-redevelopment district under subsection (b)(4) than would
4263-otherwise have been received if the reassessment under the
4264-reassessment plan or the annual adjustment had not occurred; and
4265-(3) may decrease base assessed value only to the extent that
4266-assessed values in the allocation area have been decreased due to
4267-annual adjustments or the reassessment under the reassessment
4268-plan.
4269-Assessed value increases attributable to the application of an abatement
4270-schedule under IC 6-1.1-12.1 may not be included in the base assessed
4271-value of an allocation area. The department of local government
4272-finance may prescribe procedures for county and township officials to
4273-follow to assist the department in making the adjustments.
4274-(i) The allocation deadline referred to in subsection (b) is
4275-determined in the following manner:
4276-(1) The initial allocation deadline is December 31, 2011.
4277-(2) Subject to subdivision (3), the initial allocation deadline and
4278-subsequent allocation deadlines are automatically extended in
4279-increments of five (5) years, so that allocation deadlines
4280-subsequent to the initial allocation deadline fall on December 31,
4281-2016, and December 31 of each fifth year thereafter.
4282-(3) At least one (1) year before the date of an allocation deadline
4283-determined under subdivision (2), the general assembly may enact
4284-a law that:
4285-(A) terminates the automatic extension of allocation deadlines
4286-under subdivision (2); and
4287-(B) specifically designates a particular date as the final
4288-allocation deadline.
4289-(j) If a redevelopment commission adopts a declaratory resolution
4290-or an amendment to a declaratory resolution that contains an allocation
4291-provision and the redevelopment commission makes either of the
4292-filings required under section 17(e) of this chapter after the first
4293-anniversary of the effective date of the allocation provision, the auditor
4294-HEA 1120 — CC 1 101
4295-of the county in which the unit is located shall compute the base
4296-assessed value for the allocation area using the assessment date
4297-immediately preceding the later of:
4298-(1) the date on which the documents are filed with the county
4299-auditor; or
4300-(2) the date on which the documents are filed with the department
4301-of local government finance.
4302-(k) For an allocation area established after June 30, 2024, 2025,
4303-"residential property" refers to the assessed value of property that is
4304-allocated to the one percent (1%) homestead land and improvement
4305-categories in the county tax and billing software system, along with the
4306-residential assessed value as defined for purposes of calculating the
4307-rate for the local income tax property tax relief credit designated for
4308-residential property under IC 6-3.6-5-6(d)(3).
4309-SECTION 55. IC 36-7-40-4, AS AMENDED BY HEA 1199-2024,
4310-SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4311-UPON PASSAGE]: Sec. 4. After conducting a hearing under section
4312-3.5 of this chapter, the legislative body of a city may adopt an
4313-ordinance on or before December 31, 2024, establishing a special
4314-assessment district known as the economic enhancement district. The
4315-adopting ordinance must contain the following:
4316-(1) The boundaries of the proposed economic enhancement
4317-district, which may exceed the boundaries of the Mile Square area
4318-of the city. However, the boundary must be the same distance in
4319-length on all sides compared to the center of the city, but may not
4320-exceed a two (2) mile square.
4321-(2) A finding that the proposed economic enhancement projects
4322-will provide special benefits to all property owners of the
4323-economic enhancement district.
4324-(3) A finding that excludes the following types of properties from
4325-the assessment of benefits:
4326-(A) Any property that receives a homestead standard
4327-deduction under IC 6-1.1-12-37.
4328-(B) Any property that is used for multi-unit residential
4329-housing.
4330-(C) Any property that is used for single-unit residential
4331-housing.
4332-However, notwithstanding the exclusion provisions, an owner of
4333-property described in clause (A), or (B), or (C) and the owner of
4334-any property located outside the economic enhancement district
4335-may voluntarily opt-in to include their property in the economic
4336-enhancement district assessment of benefits by notifying the
4337-HEA 1120 — CC 1 102
4338-county auditor in writing. If a property that is opted into the
4339-economic enhancement district assessment of benefits is
4340-subsequently sold, the new owner of the property shall have the
4341-opportunity to determine whether or not they will opt-in to
4342-include the property in the economic enhancement district
4343-assessment of benefits. A determination to opt-in to the economic
4344-enhancement district assessment of benefits is binding until a
4345-property is sold.
4346-(4) The formula to be used for the assessment of benefits, which
4347-shall be as follows:
4348-(A) The annual special benefits assessment shall be calculated
4349-in a manner that will generate an amount not to exceed five
4350-million five hundred thousand dollars ($5,500,000).
4351-(B) For each taxable property in the district, the special
4352-benefits assessment shall be calculated as follows:
4353-(i) Residential properties shall be assessed a flat fee of two
4354-hundred fifty dollars ($250) each.
4355-(ii) All other nonresidential taxable property shall be
4356-assessed at a rate equal to the total budget amount minus the
4357-total amount raised from residential properties divided by
4358-the total assessed value of all the nonresidential taxable
4359-property in the district. This fraction shall be considered the
4360-economic enhancement district assessment rate. The
4361-economic enhancement district assessment rate shall be
4362-multiplied by the assessed value of any nonresidential
4363-taxable property to determine that property's assessment.
4364-(5) An expiration date of the economic enhancement district,
4365-which may not be later than ten (10) years from the date of the
4366-adoption of the ordinance and may not be renewed. The adopting
4367-ordinance must establish an economic enhancement district
4368-board.
4369-SECTION 56. IC 36-8-8.5-10 IS AMENDED TO READ AS
4370-FOLLOWS [EFFECTIVE JULY 1, 2024]: Sec. 10. A member who
4371-elects to enter the DROP shall do the following:
4372-(1) Agree to the following:
4373-(1) (A) The member shall execute an irrevocable election to
4374-retire on the DROP retirement date and shall remain in active
4375-service until that date.
4376-(2) (B) While in the DROP, the member shall continue to
4377-make contributions to the applicable fund under the provisions
4378-of that fund.
4379-(3) (C) The member shall elect a DROP retirement date not
4380-HEA 1120 — CC 1 103
4381-less than twelve (12) months and not more than:
4382-(i) thirty-six (36) months after the member's DROP entry
4383-date, for a member who executes an election described in
4384-clause (A) before July 1, 2024; or
4385-(ii) sixty (60) months after the member's DROP entry
4386-date, for a member who executes an election described in
4387-clause (A) after June 30, 2024.
4388-(4) (D) The member may not remain in the DROP after the
4389-date the member reaches any mandatory retirement age that
4390-may apply to the member.
4391-(5) (E) The member may make an election to enter the DROP
4392-only once in the member's lifetime.
4393-(2) Notify the member's employer of the DROP election
4394-within thirty (30) days of the election.
4395-SECTION 57. IC 36-8-8.5-10.5 IS ADDED TO THE INDIANA
4396-CODE AS A NEW SECTION TO READ AS FOLLOWS
4397-[EFFECTIVE JULY 1, 2024]: Sec. 10.5. (a) Notwithstanding section
4398-10 of this chapter, a member that entered the DROP before July 1,
4399-2024, and that has not exited the DROP may elect to extend the
4400-member's DROP retirement date up to sixty (60) months after the
4401-member's DROP entry date.
4402-(b) A member that makes the election described in subsection
4403-(a) shall notify the member's employer within thirty (30) days of
4404-the election.
4405-SECTION 58. IC 36-8-8.5-14, AS AMENDED BY P.L.156-2020,
4406-SECTION 147, IS AMENDED TO READ AS FOLLOWS
4407-[EFFECTIVE JULY 1, 2024]: Sec. 14. (a) Subject to subsection (b), a
4408-member who enters the DROP established by this chapter shall exit the
4409-DROP at the earliest of:
4410-(1) the member's DROP retirement date;
4411-(2) either:
4412-(A) thirty-six (36) months after the member's DROP entry
4413-date, if the member:
4414-(i) executes an election described in section 10 of this
4415-chapter before July 1, 2024; and
4416-(ii) does not execute an extension described in section
4417-10.5 of this chapter; or
4418-(B) sixty (60) months after the member's DROP entry date,
4419-if the member:
4420-(i) executes an election described in section 10 of this
4421-chapter after June 30, 2024; or
4422-(ii) executes an extension described in section 10.5 of this
4423-HEA 1120 — CC 1 104
4424-chapter;
4425-(3) the mandatory retirement age applicable to the member, if
4426-any; or
4427-(4) the date the member retires because of a disability as provided
4428-under section 16.5(d) of this chapter.
4429-(b) A member of the 1925 fund, the 1937 fund, or the 1953 fund
4430-who enters the DROP established by this chapter must exit the DROP
4431-on the date the authority of the board of trustees of the Indiana public
4432-retirement system to distribute from the pension relief fund established
4433-under IC 5-10.3-11-1 to units of local government (described in
4434-IC 5-10.3-11-3) amounts determined under IC 5-10.3-11-4.7 expires.
4435-SECTION 59. IC 36-8-13-4, AS AMENDED BY P.L.236-2023,
4436-SECTION 203, IS AMENDED TO READ AS FOLLOWS
4437-[EFFECTIVE JULY 1, 2024]: Sec. 4. (a) Each township shall annually
4438-establish either:
4439-(1) a township firefighting and emergency services fund which is
4440-to be used by the township for the payment of costs attributable
4441-to providing fire protection or emergency services under the
4442-methods prescribed in section 3 of this chapter and for no other
4443-purposes; or
4444-(2) two (2) separate funds consisting of:
4445-(A) a township firefighting fund that is to be used by the
4446-township for the payment of costs attributable to providing fire
4447-protection under the methods prescribed in section 3 of this
4448-chapter and for no other purposes; and
4449-(B) a township emergency services fund that is to be used by
4450-the township for the payment of costs attributable to providing
4451-emergency services under the methods prescribed in section 3
4452-of this chapter and for no other purposes.
4453-The money in the funds described in either subdivision (1) or (2) may
4454-be paid out by the township executive with the consent of the township
4455-legislative body.
4456-(b) If a township transitions from a single township firefighting
4457-and emergency services fund under subsection (a)(1) to two (2)
4458-separate funds as allowed under subsection (a)(2), the township
4459-legislative body shall approve a transfer of the remaining cash
4460-balance in the township firefighting and emergency services fund
4461-to the two (2) new separate funds. As part of the transfer under
4462-this subsection, the legislative body shall determine the amounts of
4463-the remaining cash balance that will be attributable to the
4464-township firefighting fund and the township emergency services
4465-fund.
4466-HEA 1120 — CC 1 105
4467-(b) (c) Each township may levy, for each year, a tax for either:
4468-(1) the township firefighting and emergency services fund
4469-described in subsection (a)(1); or
4470-(2) both:
4471-(A) the township firefighting fund; and
4472-(B) the township emergency services fund;
4473-described in subsection (a)(2).
4474-Other than a township providing fire protection or emergency services
4475-or both to municipalities in the township under section 3(b) or 3(c) of
4476-this chapter, the tax levy is on all taxable real and personal property in
4477-the township outside the corporate boundaries of municipalities.
4478-Subject to the levy limitations contained in IC 6-1.1-18.5, the township
4479-firefighting and emergency services levy is to be in an amount
4480-sufficient to pay costs attributable to fire protection and emergency
4481-services that are not paid from other revenues available to the fund. If
4482-a township establishes a township firefighting fund and a township
4483-emergency services fund described in subdivision (2), the combined
4484-levies are to be an amount sufficient to pay costs attributable to fire
4485-protection and emergency services. However, fire protection services
4486-may be paid only from the township firefighting fund and emergency
4487-services may be paid only from the township emergency services fund,
4488-and each fund may pay costs attributable to the respective fund for
4489-services that are not paid from other revenues available to either
4490-applicable fund. The tax rate and levy for a levy described in this
4491-subsection shall be established in accordance with the procedures set
4492-forth in IC 6-1.1-17.
4493-(c) (d) In addition to the tax levy and service charges received under
4494-IC 36-8-12-13 and IC 36-8-12-16, the executive may accept donations
4495-to the township for the purpose of firefighting and other emergency
4496-services and shall place them in the township firefighting and
4497-emergency services fund established under subsection (a)(1), or if
4498-applicable, the township firefighting fund established under subsection
4499-(a)(2)(A) if the purpose of the donation is for firefighting, or in the
4500-township emergency services fund established under subsection
4501-(a)(2)(B) if the purpose of the donation is for emergency services,
4502-keeping an accurate record of the sums received. A person may also
4503-donate partial payment of any purchase of firefighting or other
4504-emergency services equipment made by the township.
4505-(d) (e) If a fire department serving a township dispatches fire
4506-apparatus or personnel to a building or premises in the township in
4507-response to:
4508-(1) an alarm caused by improper installation or improper
4509-HEA 1120 — CC 1 106
4510-maintenance; or
4511-(2) a drill or test, if the fire department is not previously notified
4512-that the alarm is a drill or test;
4513-the township may impose a fee or service charge upon the owner of the
4514-property. However, if the owner of property that constitutes the owner's
4515-residence establishes that the alarm is under a maintenance contract
4516-with an alarm company and that the alarm company has been notified
4517-of the improper installation or maintenance of the alarm, the alarm
4518-company is liable for the payment of the fee or service charge.
4519-(e) (f) The amount of a fee or service charge imposed under
4520-subsection (d) (e) shall be determined by the township legislative body.
4521-All money received by the township from the fee or service charge
4522-must be deposited in the township's firefighting and emergency
4523-services fund or the township's firefighting fund.
4524-SECTION 60. IC 36-8-13-4.7, AS AMENDED BY P.L.236-2023,
4525-SECTION 206, IS AMENDED TO READ AS FOLLOWS
4526-[EFFECTIVE JULY 1, 2024]: Sec. 4.7. (a) For a township that elects
4527-to have the township provide fire protection and emergency services
4528-under section 3(c) of this chapter, the department of local government
4529-finance shall adjust the township's maximum permissible levy
4530-described in section 4(b)(1) or 4(b)(2) 4(c)(1) or 4(c)(2) of this
4531-chapter, as applicable, in the year following the year in which the
4532-change is elected, as determined under IC 6-1.1-18.5-3, to reflect the
4533-change from providing fire protection or emergency services under a
4534-contract between the municipality and the township to allowing the
4535-township to impose a property tax levy on the taxable property located
4536-within the corporate boundaries of each municipality. For the ensuing
4537-calendar year, the township's maximum permissible property tax levy
4538-described in section 4(b)(1) 4(c)(1) of this chapter, or the combined
4539-levies described in section 4(b)(2) 4(c)(2) of this chapter, which is
4540-considered a single levy for purposes of this section, shall be increased
4541-by the product of:
4542-(1) one and five-hundredths (1.05); multiplied by
4543-(2) the amount the township contracted or billed to receive,
4544-regardless of whether the amount was collected:
4545-(A) in the year in which the change is elected; and
4546-(B) as fire protection or emergency service payments from the
4547-municipalities or residents of the municipalities covered by the
4548-election under section 3(c) of this chapter.
4549-The maximum permissible levy for a general fund or other fund of a
4550-municipality covered by the election under section 3(c) of this chapter
4551-shall be reduced for the ensuing calendar year to reflect the change to
4552-HEA 1120 — CC 1 107
4553-allowing the township to impose a property tax levy on the taxable
4554-property located within the corporate boundaries of the municipality.
4555-The total reduction in the maximum permissible levies for all electing
4556-municipalities must equal the amount that the maximum permissible
4557-levy for the township described in section 4(b)(1) 4(c)(1) of this
4558-chapter or the combined levies described in section 4(b)(2) 4(c)(2) of
4559-this chapter, as applicable, is increased under this subsection for
4560-contracts or billings, regardless of whether the amount was collected,
4561-less the amount actually paid from sources other than property tax
4562-revenue.
4563-(b) For purposes of determining a township's and each
4564-municipality's maximum permissible ad valorem property tax levy
4565-under IC 6-1.1-18.5-3 for years following the first year after the year in
4566-which the change is elected, a township's and each municipality's
4567-maximum permissible ad valorem property tax levy is the levy (or in
4568-the case of a township electing to establish levies described in section
4569-4(b)(2) 4(c)(2) of this chapter, the combined levies) after the
4570-adjustment made under subsection (a).
4571-(c) The township may use the amount of a maximum permissible
4572-property tax levy (or in the case of a township electing to establish
4573-levies described in section 4(b)(2) 4(c)(2) of this chapter, the combined
4574-levies) computed under this section in setting budgets and property tax
4575-levies for any year in which the election in section 3(c) of this chapter
4576-is in effect.
4577-(d) Section 4.6 of this chapter does not apply to a property tax levy
4578-or a maximum property tax levy subject to this section.
4579-SECTION 61. [EFFECTIVE UPON PASSAGE] (a) As used in this
4580-SECTION, "public school" has the meaning set forth in
4581-IC 20-40-22-4.
4582-(b) Any balance in a public school's curricular materials
4583-account established under IC 20-40-22-9, as repealed by this act,
4584-shall be transferred to:
4585-(1) in the case of a school maintained by a school corporation,
4586-the education fund of the school corporation that maintains
4587-the school; and
4588-(2) in the case of a charter school, the education fund of the
4589-charter school, or, if the charter school does not have an
4590-education fund, the same fund into which state tuition support
4591-is deposited for the charter school;
4592- on or before December 31, 2024.
4593-(c) This SECTION expires July 1, 2025.
4594-SECTION 62. [EFFECTIVE UPON PASSAGE] (a)
4595-HEA 1120 — CC 1 108
4596-Notwithstanding the two million five hundred thousand dollars
4597-($2,500,000) per county maximum grant amount specified in
4598-P.L.201-2023, SECTION 3 (HEA 1001-2023) that may be awarded
4599-from the ten million dollar ($10,000,000) appropriation for the
4600-state fiscal year ending June 30, 2024, for regional mental health
4601-facility grants to counties for use in constructing new facilities or
4602-renovating existing facilities to provide mental health services for
4603-incarcerated individuals, the maximum grant amount for those
4604-grants awarded after December 31, 2024, shall instead be five
4605-million dollars ($5,000,000) per county.
4606-(b) This SECTION expires July 1, 2026.
4607-SECTION 63. [EFFECTIVE UPON PASSAGE] (a) Not later than
4608-December 31, 2024, the office of the secretary of family and social
4609-services shall prepare and present to the budget committee a policy
4610-that shall be implemented to set a required minimum percentage
4611-of the reimbursement for personal care services, including
4612-structured family caregiving and attendant care, under the home
4613-and community-based services waivers that must be paid to the
4614-individual providing the direct service.
4615-(b) Not later than November 1, 2024, the office of the secretary
4616-of family and social services shall prepare and present to the
4617-Medicaid oversight committee established by IC 2-5-54-2 a detailed
4618-plan for monitoring expenses of the complete Medicaid program.
4619-The plan and presentation must include information concerning
4620-the following:
4621-(1) Monitoring plans specific to the managed care programs
4622-and the waiver programs.
4623-(2) Information detailing how the office of the secretary of
4624-family and social services will improve transparency
4625-concerning Medicaid expenditures.
4626-(3) A report of the agency's compliance with IC 12-15-27.
4627-(4) An explanation of the issues that led to the deviations in
4628-the presentation of Medicaid projections in the December
4629-2023 budget committee meeting and improvements made to
4630-the process of projecting program expenditures going
4631-forward.
4632-(5) Information concerning the transition from attendant care
4633-provided by a legally responsible individual, as defined by the
4634-office of the secretary of family and social services, to
4635-structured family caregiving and the impact to families.
4636-(c) This SECTION expires July 1, 2025.
4637-SECTION 64. P.L.163-2023, SECTION 1, IS AMENDED TO
4638-HEA 1120 — CC 1 109
4639-READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: SECTION
4640-1. (a) As used in this SECTION, "task force" refers to the state and
4641-local tax review task force established by subsection (b).
6399+(e) This subsection applies only for purposes of determining the
6400+maximum levy growth quotient to be used in determining a civil taxing
6401+unit's maximum permissible ad valorem property tax levy in calendar
6402+years 2024, and 2025, and 2026. For purposes of determining the
6403+maximum levy growth quotient in calendar years 2024, and 2025, and
6404+2026, instead of the result determined in the last STEP in subsection
6405+(b), the maximum levy growth quotient is determined in the last STEP
6406+EH 1120—LS 6559/DI 120 149
6407+of the following STEPS:
6408+STEP ONE: Determine the result of STEP FOUR of subsection
6409+(b), calculated as if this subsection was not in effect.
6410+STEP TWO: Subtract one (1) from the STEP ONE result.
6411+STEP THREE: Multiply the STEP TWO result by eight-tenths
6412+(0.8).
6413+STEP FOUR: Add one (1) to the STEP THREE result.
6414+STEP FIVE: Determine the lesser of:
6415+(A) the STEP FOUR result; or
6416+(B) one and four-hundredths (1.04).
6417+(f) This subsection applies only for purposes of determining the
6418+maximum levy growth quotient to be used in determining a school
6419+corporation's operations fund maximum levy in calendar years 2024,
6420+and 2025, and 2026. For purposes of determining the maximum levy
6421+growth quotient in calendar years 2024, and 2025, and 2026, instead
6422+of the result determined in the last STEP in subsection (c), the
6423+maximum levy growth quotient is determined in the last STEP of the
6424+following STEPS:
6425+STEP ONE: Determine the result of STEP FIVE of subsection (c),
6426+calculated as if this subsection was not in effect.
6427+STEP TWO: Subtract one (1) from the STEP ONE result.
6428+STEP THREE: Multiply the STEP TWO result by eight-tenths
6429+(0.8).
6430+STEP FOUR: Add one (1) to the STEP THREE result.
6431+STEP FIVE: Determine the lesser of:
6432+(A) the STEP FOUR result; or
6433+(B) one and four-hundredths (1.04).".
6434+Delete page 26.
6435+Page 27, delete lines 1 through 3.
6436+Page 29, line 18, reset in roman "This subsection expires December
6437+31,".
6438+Page 29, line 19, after "2024." insert "2025.".
6439+Page 31, line 33, reset in roman "This subdivision expires December
6440+31,".
6441+Page 31, line 33, after "2024." insert "2025.".
6442+Page 39, line 31, reset in roman "This clause expires December 31,".
6443+Page 39, line 31, after "2024." insert "2025.".
6444+Page 41, line 27, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6445+Page 41, line 27, reset in roman "(before its expiration).".
6446+Page 41, line 37, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6447+Page 41, line 37, reset in roman "(before its expiration).".
6448+Page 42, line 26, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6449+EH 1120—LS 6559/DI 120 150
6450+Page 42, line 26, reset in roman "(before its expiration).".
6451+Page 42, line 32, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6452+Page 42, line 32, reset in roman "(before its expiration).".
6453+Page 42, line 37, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6454+Page 42, line 37, reset in roman "(before its expiration).".
6455+Page 43, line 19, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6456+Page 43, line 19, reset in roman "(before its expiration).".
6457+Page 44, line 13, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6458+Page 44, line 13, reset in roman "(before its expiration).".
6459+Page 44, line 28, delete "(a)(1)(D)." and insert "(a)(1)(D)".
6460+Page 44, line 28, reset in roman "(before its expiration).".
6461+Page 45, line 32, delete "chapter;" and insert "chapter".
6462+Page 45, line 32, reset in roman "(before its".
6463+Page 45, line 33, reset in roman "expiration);".
6464+Page 53, line 11, reset in roman "(before its expiration)".
6465+Page 53, line 14, delete "chapter," and insert "chapter".
6466+Page 53, line 14, reset in roman "(before".
6467+Page 53, line 15, reset in roman "its expiration),".
6468+Page 53, line 26, delete "chapter." and insert "chapter".
6469+Page 53, line 26, reset in roman "(before".
6470+Page 53, line 27, reset in roman "its expiration).".
6471+Page 53, line 29, reset in roman "(before its expiration)".
6472+Page 53, line 32, reset in roman "(before its expiration)".
6473+Page 53, line 35, reset in roman "(f) This section expires December
6474+31,".
6475+Page 53, line 35, after "2024." insert "2025.".
6476+Page 53, delete lines 36 through 42.
6477+Delete pages 54 through 57.
6478+Page 58, delete lines 1 through 9.
6479+Page 58, delete lines 37 through 42.
6480+Delete pages 59 through 62.
6481+Page 63, delete lines 1 through 34.
6482+Page 68, line 41, after "materials" delete "." and insert "and shall
6483+not be subject to collective bargaining.".
6484+Page 69, delete lines 4 through 42.
6485+Page 70, delete lines 1 through 3.
6486+Page 81, delete lines 6 through 42.
6487+Delete pages 82 through 85.
6488+Page 86, delete lines 1 through 8.
6489+Page 89, between lines 38 and 39, begin a new paragraph and insert:
6490+"SECTION 20. P.L.163-2023, SECTION 1, IS AMENDED TO
6491+READ AS FOLLOWS [EFFECTIVE UPON PASSAGE] SECTION 1
6492+EH 1120—LS 6559/DI 120 151
6493+(a) As used in this SECTION, "task force" refers to the state and local
6494+tax review task force established by subsection (b).
46426495 (b) The state and local tax review task force is established.
46436496 (c) The task force consists of the following members:
46446497 (1) The chairperson of the senate tax and fiscal policy committee.
46456498 (2) The ranking minority member of the senate tax and fiscal
46466499 policy committee.
46476500 (3) The chairperson of the senate appropriations committee.
46486501 (4) The ranking minority member of the senate appropriations
46496502 committee.
46506503 (5) The chairperson of the house ways and means committee.
46516504 (6) One (1) member of the house ways and means committee who
46526505 is a member of the majority party of the house, appointed by the
46536506 speaker of the house of representatives.
46546507 (7) The ranking minority member of the house ways and means
46556508 committee.
46566509 (8) One (1) member of the house ways and means committee who
46576510 is a member of the minority party of the house, appointed by the
46586511 minority leader of the house of representatives.
46596512 (9) The director of the office of management and budget.
46606513 (10) The director of the budget agency.
46616514 (11) The public finance director of the Indiana finance authority.
46626515 (12) One (1) member who is an economist employed at a state
46636516 educational institution (as defined in IC 21-7-13-32), appointed
46646517 jointly by the president pro tempore of the senate and the speaker
46656518 of the house of representatives.
46666519 (d) If a vacancy occurs, the appointing authority that appointed the
46676520 member whose position is vacant shall appoint an individual to fill the
46686521 vacancy.
46696522 (e) Not later than July 1, 2023, the:
46706523 (1) chairperson of the legislative council shall select a member of
46716524 the task force to serve as the chairperson of the task force; and
46726525 (2) vice chairperson of the legislative council shall select a
46736526 member of the task force to serve as the vice chairperson of the
46746527 task force.
46756528 The members selected under subdivisions (1) and (2) shall serve as
46766529 chairperson and vice chairperson until May 1, 2024. Beginning May 1,
46776530 2024, the member initially appointed under subdivision (2) shall
46786531 instead serve as the chairperson of the task force, and the member
46796532 initially appointed under subdivision (1) shall instead serve as the vice
46806533 chairperson of the task force.
4681-HEA 1120 — CC 1 110
46826534 (f) The following apply to the mileage, per diem, and travel
6535+EH 1120—LS 6559/DI 120 152
46836536 expenses for members of the task force:
46846537 (1) Each member of the task force who is a state employee is
46856538 entitled to reimbursement for traveling expenses as provided
46866539 under IC 4-13-1-4 and other expenses actually incurred in
46876540 connection with the member's duties as provided in the state
46886541 policies and procedures established by the Indiana department of
46896542 administration and approved by the budget agency.
46906543 (2) Each member of the task force who is a member of the general
46916544 assembly or who is not a state employee is entitled to receive the
46926545 same per diem, mileage, and travel allowances paid to individuals
46936546 who serve as legislative and lay members, respectively, of interim
46946547 study committees established by the legislative council.
46956548 (g) The task force shall review the following:
46966549 (1) The state's near term and long term financial outlook and
46976550 overall fiscal position.
46986551 (2) The state's appropriation backed debt obligations.
46996552 (3) The funded status of pension funds managed by the state,
47006553 including methods to reduce the unfunded actuarial accrued
47016554 liability of the pre-1996 account within the Indiana state teachers'
47026555 retirement fund.
47036556 (4) The individual income tax, including methods to reduce or
47046557 eliminate the individual income tax.
47056558 (5) The corporate income tax.
47066559 (6) The state gross retail and use tax, including a review of the
47076560 state gross retail tax base.
47086561 (7) The property tax, including methods to reduce or eliminate the
47096562 tax on homestead properties and reduce or eliminate the tax on
47106563 business personal property.
47116564 (8) Local option taxes, including the local income tax, food and
47126565 beverage taxes, and innkeeper's taxes.
47136566 (h) In addition, during the 2024 legislative interim the task force
47146567 shall study the following topics:
47156568 (1) Changing the qualification requirements for a civil taxing
47166569 unit to be eligible for a levy increase in excess of limitations
47176570 under IC 6-1.1-18.5-13(a)(2).
47186571 (2) Requiring certain projects of a political subdivision to be
47196572 subject to:
47206573 (A) the petition and remonstrance process under
47216574 IC 6-1.1-20 if the political subdivision's total debt service
47226575 tax rate is more than forty cents ($0.40) per one hundred
47236576 dollars ($100) of assessed value, but less than eighty cents
4724-HEA 1120 — CC 1 111
47256577 ($0.80) per one hundred dollars ($100) of assessed value;
6578+EH 1120—LS 6559/DI 120 153
47266579 or
47276580 (B) the referendum process under IC 6-1.1-20 if the
47286581 political subdivision's total debt service tax rate is at least
47296582 eighty cents ($0.80) per one hundred dollars ($100) of
47306583 assessed value.
47316584 (3) Capping the total amount of operating referendum tax
47326585 that may be levied by a school corporation.
4733-(4) The maximum levy growth quotient formula.
4734-(5) The use of an influence factor or assessed value deduction
4735-for assessment of excess residential acreage.
4736-(6) The movement of parcels between allocation areas.
4737-(7) The agricultural land base rate formula.
4738-(8) The use of debt by school corporations.
47396586 (h) (i) The legislative services agency shall provide staff support to
47406587 the task force.
47416588 (i) (j) The meetings of the task force must be held in public as
47426589 provided under IC 5-14-1.5. However, the task force is permitted to
47436590 meet in executive session as determined necessary by the chairperson
47446591 of the task force.
47456592 (j) (k) The task force shall meet at least four (4) times in calendar
47466593 year 2023, and at least four (4) times in calendar year 2024 at the call
47476594 of the chairperson.
47486595 (k) (l) On or before December 1, 2024, the task force shall prepare
47496596 and submit a report to the legislative council, in an electronic format
47506597 under IC 5-14-6, that sets forth the topics reviewed by the task force
47516598 and the task force's findings and recommendations.
4752-(l) (m) This SECTION expires June 30, 2025.
4753-SECTION 65. An emergency is declared for this act.
4754-HEA 1120 — CC 1 Speaker of the House of Representatives
4755-President of the Senate
4756-President Pro Tempore
4757-Governor of the State of Indiana
4758-Date: Time:
4759-HEA 1120 — CC 1
6599+(l) (m) This SECTION expires June 30, 2025.".
6600+Renumber all SECTIONS consecutively.
6601+and when so amended that said bill do pass.
6602+(Reference is to HB 1120 as reprinted January 30, 2024.)
6603+HOLDMAN, Chairperson
6604+Committee Vote: Yeas 13, Nays 0.
6605+EH 1120—LS 6559/DI 120