LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6767 NOTE PREPARED: Dec 29, 2023
BILL NUMBER: HB 1207 BILL AMENDED:
SUBJECT: Maximum Levy Determination.
FIRST AUTHOR: Rep. Meltzer BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
DEDICATED
FEDERAL
Summary of Legislation: This bill provides that Washington Township in Decatur County may increase
its maximum township property tax levy for 2025 and thereafter.
Effective Date: Upon passage.
Explanation of State Expenditures: Department of Local Government Finance (DLGF): The DLGF
calculates maximum levies for each taxing unit each year. The bill’s requirements are within the agency’s
routine administrative functions and should be able to be implemented with no additional appropriations.
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues: This bill permits Washington Township to petition the DLGF for a
permanent increase in their CY 2025 maximum levy limit. If requested, the township’s unit maximum levy
will be increased to a total of $85,000 in CY 2025. The CY 2024 unit maximum levy is $5,488 and the CY
2025 maximum levy is currently estimated at $5,707. This bill will provide an estimated $79,293 increase
in the township’s unit maximum levy. [Washington Township also has a fire maximum levy equal to
$225,807 in CY 2024.]
An increased property tax levy provides a revenue increase for the adopting unit but may reduce revenue for
intersecting taxing units due to tax cap losses. In CY 2023, Washington Township had no revenue losses
caused by the one, two, and three percent tax caps. There were $273 in losses due to the 65 and over tax cap.
HB 1207 1 State Agencies Affected: Department of Local Government Finance.
Local Agencies Affected: Washington Township in Decatur County, and intersecting taxing units.
Information Sources: DLGF; 2023 County Auditor’s Abstract.
Fiscal Analyst: Bob Sigalow, 317-232-9859.
HB 1207 2