LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 6388 NOTE PREPARED: Feb 13, 2025
BILL NUMBER: HB 1113 BILL AMENDED: Jan 21, 2025
SUBJECT: Fire Protection Districts.
FIRST AUTHOR: Rep. Zimmerman BILL STATUS: CR Adopted - 1
st
House
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
DEDICATED
FEDERAL
Summary of Legislation: This bill expands the purposes for which a fire protection district may be
established.
Effective Date: July 1, 2025.
Explanation of State Expenditures: This bill’s provisions may result in an increase in the administrative
workload for both the Department of Local Government Finance (DLGF) and the State Board of Accounts
(SBOA). Special fire protection districts are required to have their annual adopted budgets and property tax
rates and levies reviewed and certified by the DLGF. Additionally, these districts must submit an annual
financial report to the SBOA for their review. Expanding the purposes for which a fire protection district may
be established may result in additional local units being created, thereby increasing the number of local units
subject to budget review by the DLGF and annual financial report review by the SBOA.
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues: This bill adds:
1) Fire-based emergency medical services regulated under IC 16-31-3, basic life support, advanced
life support and
2) Prevention of hazards that may cause loss of life, injury or other health impacts, property damage,
loss of livelihoods and services, social and economic disruption, or environmental damage
to the list of purposes for which a county may establish a fire protection district. Should a county legislative
body decide to establish a fire protection district for one of these purposes, the district could adopt a property
tax rate and levy to help fund these services. The actual amount of property tax revenue generated from a
newly created district will vary by jurisdiction and will be contingent on the certified levy and tax rate for
HB 1113 1 each district.
[For CY 2024, there are 74 special fire protection districts throughout the state that have a total certified
property tax levy of approximately $204 M.]
State Agencies Affected: Department of Local Government Finance; State Board of Accounts.
Local Agencies Affected: County special fire protection districts.
Information Sources: Local Government Budget Database.
Fiscal Analyst: James Johnson, 317-232-9869.
HB 1113 2