Second Regular Session of the 123rd General Assembly (2024)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2023 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 33
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-3.6-6-2.9, AS ADDED BY P.L.193-2023,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2.9. (a) For purposes of this section,
"courtroom costs" includes staffing costs only for the court
reporter, court bailiff, or court administrator.
(b) A county fiscal body may adopt an ordinance to impose a tax
rate for:
(1) in the case of a tax rate adopted under this section before
January 1, 2024, county staff expenses of the state judicial
system in the county; or
(2) in the case of a tax rate adopted under this section after
December 31, 2023, courtroom costs of the state judicial
system in the county.
The tax rate must be in increments of one-hundredth of one percent
(0.01%) and may not exceed two-tenths of one percent (0.2%). The tax
rate may not be in effect for more than twenty-five (25) years.
(b) (c) The revenue generated by a tax rate imposed under this
section must be distributed directly to the county before the remainder
of the expenditure rate revenue is distributed. The revenue shall be
maintained in a separate dedicated county fund. The revenue shall be
and used by the county:
(1) in the case of a tax rate adopted under this section before
January 1, 2024, only for paying for county staff expenses of the
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state judicial system in the county; and
(2) in the case of a tax rate adopted under this section after
December 31, 2023, only for paying the courtroom costs of the
state judicial system in the county.
(c) (d) This subsection applies to a tax rate adopted under
subsection (b)(1). The local income tax revenue budgeted and spent
under this section by each county may not comprise more than fifty
percent (50%) of the county's total budgeted operational staffing
expenses related to the state judicial system in any given year.
(e) This subsection applies to a tax rate adopted under
subsection (b)(2). The local income tax revenue spent under this
section by each county may not comprise more than fifty percent
(50%) of the county's total operational staffing expenses related to
the courtroom costs of the state judicial system in any given year.
(d) (f) Counties that enact an ordinance to impose a tax rate under
this section shall annually report the following information for the prior
calendar year by May 1 to the justice reinvestment advisory council
established by IC 33-38-9.5-2:
(1) The types of court positions paid with local income tax
revenue generated by this section.
(2) The number of court positions by type paid for with local
income tax revenue generated by this section.
(3) The average salary by type of court position paid for with local
income tax revenue generated by this section.
(4) The county's total budgeted and actual staffing expenses or
courtroom costs, whichever is applicable, related to the state
judicial system.
(5) The county's portion of local income tax revenue that was
(A) budgeted for staffing expenses related to the state judicial
system; and
(B) actually spent on staffing expenses or courtroom costs,
whichever is applicable, related to the state judicial system.
(e) (g) The justice reinvestment advisory council shall annually
compile and report to the legislative council prior to July 1 of each year
the information required in subsection (d) (f) for each county. The
report must be in an electronic format under IC 5-14-6.
SECTION 2. IC 6-3.6-6-8, AS AMENDED BY P.L.236-2023,
SECTION 81, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 8. (a) This section applies to the allocation of
additional revenue from a tax under this chapter to public safety
purposes. Funding dedicated for a PSAP under a former tax continues
to apply under this chapter until it is rescinded or modified. If funding
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was not dedicated for a PSAP under a former tax, the adopting body
may adopt a resolution providing that all or part of the additional
revenue allocated to public safety is to be dedicated for a PSAP. The
resolution first applies in the following year and then thereafter until it
is rescinded or modified. Funding dedicated for a PSAP shall be
allocated and distributed as provided in IC 6-3.6-11-4.
(b) Except as provided in subsections (c) and (d), the amount of the
certified distribution that is allocated to public safety purposes, and
after making allocations under IC 6-3.6-11, shall be allocated to the
county and to each municipality in the county that is carrying out or
providing at least one (1) public safety purpose. For purposes of this
subsection, in the case of a consolidated city, the total property taxes
imposed by the consolidated city include the property taxes imposed by
the consolidated city and all special taxing districts (except for a public
library district, a public transportation corporation, and a health and
hospital corporation), and all special service districts. The amount
allocated under this subsection to a county or municipality is equal to
the result of:
(1) the amount of the remaining certified distribution that is
allocated to public safety purposes; multiplied by
(2) a fraction equal to:
(A) in the case of a county that initially imposed a rate for
public safety under IC 6-3.5-6 (repealed), the result of the total
property taxes imposed in the county by the county or
municipality for the calendar year preceding the distribution
year, divided by the sum of the total property taxes imposed in
the county by the county and each municipality in the county
that is entitled to a distribution under this section for that
calendar year; or
(B) in the case of a county that initially imposed a rate for
public safety under IC 6-3.5-1.1 (repealed) or a county that did
not impose a rate for public safety under either IC 6-3.5-1.1
(repealed) or IC 6-3.5-6 (repealed), the result of the attributed
allocation amount of the county or municipality for the
calendar year preceding the distribution year, divided by the
sum of the attributed allocation amounts of the county and
each municipality in the county that is entitled to a distribution
under this section for that calendar year.
(c) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services within
the county; and
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(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue under
this section;
may, before July 1 of a year, apply to the adopting body for a
distribution of tax revenue under this section during the following
calendar year. The adopting body shall review an application submitted
under this subsection. and may, before September 1 of a year,
However, after giving notice under IC 5-3-1, the adopting body
shall review an application by a township that provided fire
protection or emergency medical services in the most recent
calendar year and imposed a property tax levy for the provision of
fire protection or emergency medical services within the county in
the most recent calendar year at a public hearing. The adopting
body may review multiple applications submitted under this
subsection at one (1) public hearing. If applicable, a township shall
present and explain its application at the public hearing. Not later
than ten (10) days after the public hearing, if applicable, but before
September 1 of a year, the adopting body may adopt a resolution
requiring that one (1) or more of the applicants shall receive a specified
amount of the tax revenue to be distributed under this section during
the following calendar year. The adopting body shall provide a copy of
the resolution to the county auditor and the department of local
government finance not more than fifteen (15) days after the resolution
is adopted. A resolution adopted under this subsection and provided in
a timely manner to the county auditor and the department applies only
to distributions in the following calendar year. Any amount of tax
revenue distributed under this subsection to a fire department,
volunteer fire department, or emergency medical services provider
shall be distributed before the remainder of the tax revenue is allocated
under subsection (b).
(d) A township fire department, volunteer fire department, fire
protection territory, or fire protection district that:
(1) provides fire protection or emergency medical services
within a county; and
(2) is operated by or serves a political subdivision;
may, before July 1 of a year, apply to the adopting body for a
distribution of tax revenue under this section during the following
calendar year. The adopting body shall review an application
submitted under this subsection. However, after giving notice
under IC 5-3-1, the adopting body shall review an application
submitted by a township that provided fire protection or
emergency medical services in the most recent calendar year and
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that imposed a property tax levy for the provision of fire protection
or emergency medical services within the county in the most recent
calendar year at a public hearing. The adopting body may review
multiple applications submitted under this subsection at one (1)
public hearing. If applicable, a township shall present and explain
its application at the public hearing. From the amount of the certified
distribution that is allocated to public safety purposes, and after making
allocations under IC 6-3.6-11, the adopting body may adopt a
resolution that one (1) or more township fire departments, volunteer
fire departments, fire protection territories, or fire protection districts
shall receive an amount of the tax revenue to be distributed under this
section during the following calendar year up to the amount of revenue
one hundred percent (100%) of the revenue collected from that
portion of the tax rate imposed for allocations for public safety
purposes that does not exceed a rate of five one-hundredths of one
percent (0.05%). that is attributable to five one-hundredths of one
percent (0.05%) of the tax rate imposed for allocations to public safety
purposes. A resolution adopted under this subsection must include
information on the service area for each township fire department,
volunteer fire department, fire protection territory, or fire protection
district, as applicable. Any distribution under this subsection must be
based on the assessed value of real property, not including land, that is
served by each township fire department, volunteer fire department,
fire protection territory, or fire protection district, as applicable. The
adopting body shall provide a copy of the resolution to the county
auditor and the department of local government finance not more than
fifteen (15) days after the resolution is adopted. A resolution adopted
under this subsection and provided in a timely manner to the county
auditor and the department applies only to distributions in the
following calendar year. Any amount of tax revenue distributed under
this subsection to a township fire department, volunteer fire
department, fire protection territory, or fire protection district, as
applicable, shall be distributed before the remainder of the tax revenue
is allocated under subsection (b).
SECTION 3. An emergency is declared for this act.
SEA 33 — Concur President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
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