Indiana 2025 Regular Session

Indiana House Bill HB1368 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	HOUSE BILL No. 1368
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 3-10-9-3; IC 6-1.1-20; IC 20-26-7-18;
7	7	IC 20-46.
8	8	Synopsis: School levy referenda. Provides that: (1) a referendum
9	9	authorizing a school corporation to impose property taxes to pay debt
10	10	service on bonds or lease rentals on a lease for a specified controlled
11	11	project; (2) a school corporation operating referendum tax levy; or (3)
12	12	a school corporation school safety referendum tax levy; may be placed
13	13	on the ballot only at a general election.
14	14	Effective: July 1, 2025.
15	15	Behning, McGuire
16	16	January 13, 2025, read first time and referred to Committee on Elections and
17	17	Apportionment.
18	18	2025 IN 1368—LS 7457/DI 125 Introduced
19	19	First Regular Session of the 124th General Assembly (2025)
20	20	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
21	21	Constitution) is being amended, the text of the existing provision will appear in this style type,
22	22	additions will appear in this style type, and deletions will appear in this style type.
23	23	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
24	24	provision adopted), the text of the new provision will appear in this style type. Also, the
25	25	word NEW will appear in that style type in the introductory clause of each SECTION that adds
26	26	a new provision to the Indiana Code or the Indiana Constitution.
27	27	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
28	28	between statutes enacted by the 2024 Regular Session of the General Assembly.
29	29	HOUSE BILL No. 1368
30	30	A BILL FOR AN ACT to amend the Indiana Code concerning
31	31	education.
32	32	Be it enacted by the General Assembly of the State of Indiana:
33	33	1 SECTION 1. IC 3-10-9-3, AS AMENDED BY P.L.225-2011,
34	34	2 SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35	35	3 JULY 1, 2025]: Sec. 3. (a) Except as provided in subsection (b), if a
36	36	4 local public question must be certified to an election board by law, that
37	37	5 certification must occur no later than noon:
38	38	6 (1) seventy-four (74) days before a primary election if the public
39	39	7 question is to be placed on the primary or municipal primary
40	40	8 election ballot; or
41	41	9 (2) August 1 if the public question is to be placed on the general
42	42	10 or municipal election ballot.
43	43	11 (b) A referendum or local public question:
44	44	12 (1) described in IC 6-1.1-20-3.6(f);
45	45	13 (2) under IC 20-46-1; or
46	46	14 (3) under IC 20-46-9;
47	47	15 may be placed on the ballot only at a general election. Certification
48	48	16 of a local public question under this subsection must occur not
49	49	17 later than noon August 1.
50	50	2025 IN 1368—LS 7457/DI 125 2
51	51	1 SECTION 2. IC 6-1.1-20-3.6, AS AMENDED BY P.L.136-2024,
52	52	2 SECTION 25, AND AS AMENDED BY P.L.156-2024, SECTION 17,
53	53	3 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
54	54	4 OF THE 2025 GENERAL ASSEMBLY, IS CORRECTED AND
55	55	5 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
56	56	6 Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter,
57	57	7 this section applies only to a controlled project described in section
58	58	8 3.5(a) of this chapter.
59	59	9 (b) In the case of a controlled project:
60	60	10 (1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this
61	61	11 chapter, if a sufficient petition requesting the application of the
62	62	12 local public question process has been filed as set forth in section
63	63	13 3.5 of this chapter; or
64	64	14 (2) described in section 3.5(a)(1)(D) 3.5(a)(1)(E) of this chapter
65	65	15 (before its expiration);
66	66	16 a political subdivision may not impose property taxes to pay debt
67	67	17 service on bonds or lease rentals on a lease for a controlled project
68	68	18 unless the political subdivision's proposed debt service or lease rental
69	69	19 is approved in an election on a local public question held under this
70	70	20 section.
71	71	21 (c) Except as provided in subsection (k), (l), the following question
72	72	22 shall be submitted to the eligible voters at the election conducted under
73	73	23 this section:
74	74	24 "Shall ________ (insert the name of the political subdivision)
75	75	25 increase property taxes paid to the _______ (insert the type of
76	76	26 taxing unit) by homeowners and businesses? If this public
77	77	27 question is approved by the voters, the average property tax paid
78	78	28 to the _______ (insert the type of taxing unit) per year on a
79	79	29 residence would increase by ______% (insert the estimated
80	80	30 average percentage of property tax increase paid to the political
81	81	31 subdivision on a residence within the political subdivision as
82	82	32 determined under subsection (n)) (o)) and the average property
83	83	33 tax paid to the _____ (insert the type of taxing unit) per year on
84	84	34 a business property would increase by ______% (insert the
85	85	35 estimated average percentage of property tax increase paid to the
86	86	36 political subdivision on a business property within the political
87	87	37 subdivision as determined under subsection (o)). (p)). The
88	88	38 political subdivision may issue bonds or enter into a lease to
89	89	39 ________ (insert a brief description of the controlled project),
90	90	40 which is estimated to cost _______ (insert the total cost of the
91	91	41 project) over ______ (insert number of years to bond maturity or
92	92	42 termination of lease) years. The most recent property tax
93	93	2025 IN 1368—LS 7457/DI 125 3
94	94	1 referendum within the boundaries of the political subdivision for
95	95	2 which this public question is being considered was proposed by
96	96	3 ________ (insert name of political subdivision) in ______ (insert
97	97	4 year of most recent property tax referendum) and ________
98	98	5 (insert whether the measure passed or failed).".
99	99	6 The public question must appear on the ballot in the form approved by
100	100	7 the county election board. If the political subdivision proposing to issue
101	101	8 bonds or enter into a lease is located in more than one (1) county, the
102	102	9 county election board of each county shall jointly approve the form of
103	103	10 the public question that will appear on the ballot in each county. The
104	104	11 form approved by the county election board may differ from the
105	105	12 language certified to the county election board by the county auditor.
106	106	13 If the county election board approves the language of a public question
107	107	14 under this subsection, the county election board shall submit the
108	108	15 language and the certification of the county auditor described in
109	109	16 subsection (p) (q) to the department of local government finance for
110	110	17 review.
111	111	18 (d) The department of local government finance shall review the
112	112	19 language of the public question to evaluate whether the description of
113	113	20 the controlled project is accurate and is not biased against either a vote
114	114	21 in favor of the controlled project or a vote against the controlled
115	115	22 project. The department of local government finance shall post the
116	116	23 estimated average percentage of property tax increases to be paid to a
117	117	24 political subdivision on a residence and business property that are
118	118	25 certified by the county auditor under subsection (p) (q) on the
119	119	26 department's Internet web site. website. The department of local
120	120	27 government finance may either approve the ballot language as
121	121	28 submitted or recommend that the ballot language be modified as
122	122	29 necessary to ensure that the description of the controlled project is
123	123	30 accurate and is not biased. The department of local government finance
124	124	31 shall certify its approval or recommendations to the county auditor and
125	125	32 the county election board not more than ten (10) days after both the
126	126	33 certification of the county auditor described in subsection (p) (q) and
127	127	34 the language of the public question is are submitted to the department
128	128	35 for review. If the department of local government finance recommends
129	129	36 a modification to the ballot language, the county election board shall,
130	130	37 after reviewing the recommendations of the department of local
131	131	38 government finance, submit modified ballot language to the department
132	132	39 for the department's approval or recommendation of any additional
133	133	40 modifications. The public question may not be certified by the county
134	134	41 auditor under subsection (e) or (f) unless the department of local
135	135	42 government finance has first certified the department's final approval
136	136	2025 IN 1368—LS 7457/DI 125 4
137	137	1 of the ballot language for the public question.
138	138	2 (e) This subsection does not apply to a local public question
139	139	3 described in subsection (f). The county auditor shall certify the finally
140	140	4 approved public question under IC 3-10-9-3 IC 3-10-9-3(a) to the
141	141	5 county election board of each county in which the political subdivision
142	142	6 is located. The certification must occur not later than noon:
143	143	7 (1) seventy-four (74) days before a primary election if the public
144	144	8 question is to be placed on the primary or municipal primary
145	145	9 election ballot; or
146	146	10 (2) August 1 if the public question is to be placed on the general
147	147	11 or municipal election ballot.
148	148	12 Subject to the certification requirements and deadlines under this
149	149	13 subsection and except as provided in subsection (j), (k), the public
150	150	14 question shall be placed on the ballot at the next primary election,
151	151	15 general election, or municipal election in which all voters of the
152	152	16 political subdivision are entitled to vote. However, if a primary
153	153	17 election, general election, or municipal election will not be held during
154	154	18 the first year in which the public question is eligible to be placed on the
155	155	19 ballot under this section and if the political subdivision requests the
156	156	20 public question to be placed on the ballot at a special election, the
157	157	21 public question shall be placed on the ballot at a special election to be
158	158	22 held on the first Tuesday after the first Monday in May or November
159	159	23 of the year. The certification must occur not later than noon
160	160	24 seventy-four (74) days before a special election to be held in May (if
161	161	25 the special election is to be held in May) or noon on August 1 (if the
162	162	26 special election is to be held in November). The fiscal body of the
163	163	27 political subdivision that requests the special election shall pay the
164	164	28 costs of holding the special election. The county election board shall
165	165	29 give notice under IC 5-3-1 of a special election conducted under this
166	166	30 subsection. A special election conducted under this subsection is under
167	167	31 the direction of the county election board. The county election board
168	168	32 shall take all steps necessary to carry out the special election.
169	169	33 (f) This subsection applies to a local public question authorizing
170	170	34 a school corporation to impose property taxes to pay debt service
171	171	35 on bonds or lease rentals on a lease for a controlled project
172	172	36 described in section 3.5(a) of this chapter. The county auditor shall
173	173	37 certify the finally approved public question under IC 3-10-9-3(b)
174	174	38 to the county election board of each county in which the political
175	175	39 subdivision is located. The certification must occur not later than
176	176	40 noon August 1. Subject to the certification requirements and
177	177	41 deadlines under this subsection and except as provided in
178	178	42 subsection (k), the public question shall be placed on the ballot at
179	179	2025 IN 1368—LS 7457/DI 125 5
180	180	1 the next election permitted under IC 3-10-9-3(b).
181	181	2 (f) (g) The circuit court clerk shall certify the results of the public
182	182	3 question to the following:
183	183	4 (1) The county auditor of each county in which the political
184	184	5 subdivision is located.
185	185	6 (2) The department of local government finance.
186	186	7 (g) (h) Subject to the requirements of IC 6-1.1-18.5-8, the political
187	187	8 subdivision may issue the proposed bonds or enter into the proposed
188	188	9 lease rental if a majority of the eligible voters voting on the public
189	189	10 question vote in favor of the public question.
190	190	11 (h) (i) If a majority of the eligible voters voting on the public
191	191	12 question vote in opposition to the public question, both of the following
192	192	13 apply:
193	193	14 (1) The political subdivision may not issue the proposed bonds or
194	194	15 enter into the proposed lease rental.
195	195	16 (2) Another public question under this section on the same or a
196	196	17 substantially similar project may not be submitted to the voters
197	197	18 earlier than:
198	198	19 (A) except as provided in clause (B), seven hundred (700)
199	199	20 days after the date of the public question; or
200	200	21 (B) three hundred fifty (350) days after the date of the election,
201	201	22 if a petition that meets the requirements of subsection (m) (n)
202	202	23 is submitted to the county auditor.
203	203	24 (i) (j) IC 3, to the extent not inconsistent with this section, applies
204	204	25 to an election held under this section.
205	205	26 (j) (k) A political subdivision may not divide a controlled project in
206	206	27 order to avoid the requirements of this section and section 3.5 of this
207	207	28 chapter. A person that owns property within a political subdivision or
208	208	29 a person that is a registered voter residing within a political subdivision
209	209	30 may file a petition with the department of local government finance
210	210	31 objecting that the political subdivision has divided a controlled project
211	211	32 into two (2) or more capital projects in order to avoid the requirements
212	212	33 of this section and section 3.5 of this chapter. The petition must be filed
213	213	34 not more than ten (10) days after the political subdivision gives notice
214	214	35 of the political subdivision's decision under section 3.5 of this chapter
215	215	36 or a determination under section 5 of this chapter to issue bonds or
216	216	37 enter into leases for a capital project that the person believes is the
217	217	38 result of a division of a controlled project that is prohibited by this
218	218	39 subsection. If the department of local government finance receives a
219	219	40 petition under this subsection, the department shall not later than thirty
220	220	41 (30) days after receiving the petition make a final determination on the
221	221	42 issue of whether the political subdivision divided a controlled project
222	222	2025 IN 1368—LS 7457/DI 125 6
223	223	1 in order to avoid the requirements of this section and section 3.5 of this
224	224	2 chapter. If the department of local government finance determines that
225	225	3 a political subdivision divided a controlled project in order to avoid the
226	226	4 requirements of this section and section 3.5 of this chapter and the
227	227	5 political subdivision continues to desire to proceed with the project, the
228	228	6 political subdivision may appeal the determination of the department
229	229	7 of local government finance to the Indiana board of tax review. A
230	230	8 political subdivision shall be considered to have divided a capital
231	231	9 project in order to avoid the requirements of this section and section
232	232	10 3.5 of this chapter if the result of one (1) or more of the subprojects
233	233	11 cannot reasonably be considered an independently desirable end in
234	234	12 itself without reference to another capital project. This subsection does
235	235	13 not prohibit a political subdivision from undertaking a series of capital
236	236	14 projects in which the result of each capital project can reasonably be
237	237	15 considered an independently desirable end in itself without reference
238	238	16 to another capital project.
239	239	17 (k) (l) This subsection applies to a political subdivision for which a
240	240	18 petition requesting a public question has been submitted under section
241	241	19 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
242	242	20 the political subdivision may adopt a resolution to withdraw a
243	243	21 controlled project from consideration in a public question. If the
244	244	22 legislative body provides a certified copy of the resolution to the county
245	245	23 auditor and the county election board not later than sixty-three (63)
246	246	24 days before the election at which the public question would be on the
247	247	25 ballot, the public question on the controlled project shall not be placed
248	248	26 on the ballot and the public question on the controlled project shall not
249	249	27 be held, regardless of whether the county auditor has certified the
250	250	28 public question to the county election board. If the withdrawal of a
251	251	29 public question under this subsection requires the county election
252	252	30 board to reprint ballots, the political subdivision withdrawing the
253	253	31 public question shall pay the costs of reprinting the ballots. If a political
254	254	32 subdivision withdraws a public question under this subsection that
255	255	33 would have been held at a special election and the county election
256	256	34 board has printed the ballots before the legislative body of the political
257	257	35 subdivision provides a certified copy of the withdrawal resolution to
258	258	36 the county auditor and the county election board, the political
259	259	37 subdivision withdrawing the public question shall pay the costs
260	260	38 incurred by the county in printing the ballots. If a public question on a
261	261	39 controlled project is withdrawn under this subsection, a public question
262	262	40 under this section on the same controlled project or a substantially
263	263	41 similar controlled project may not be submitted to the voters earlier
264	264	42 than three hundred fifty (350) days after the date the resolution
265	265	2025 IN 1368—LS 7457/DI 125 7
266	266	1 withdrawing the public question is adopted.
267	267	2 (l) (m) If a public question regarding a controlled project is placed
268	268	3 on the ballot to be voted on at an election under this section, the
269	269	4 political subdivision shall submit to the department of local
270	270	5 government finance, at least thirty (30) days before the election, the
271	271	6 following information regarding the proposed controlled project for
272	272	7 posting on the department's Internet web site: website:
273	273	8 (1) The cost per square foot of any buildings being constructed as
274	274	9 part of the controlled project.
275	275	10 (2) The effect that approval of the controlled project would have
276	276	11 on the political subdivision's property tax rate.
277	277	12 (3) The maximum term of the bonds or lease.
278	278	13 (4) The maximum principal amount of the bonds or the maximum
279	279	14 lease rental for the lease.
280	280	15 (5) The estimated interest rates that will be paid and the total
281	281	16 interest costs associated with the bonds or lease.
282	282	17 (6) The purpose of the bonds or lease.
283	283	18 (7) In the case of a controlled project proposed by a school
284	284	19 corporation:
285	285	20 (A) the current and proposed square footage of school building
286	286	21 space per student;
287	287	22 (B) enrollment patterns within the school corporation; and
288	288	23 (C) the age and condition of the current school facilities.
289	289	24 (m) (n) If a majority of the eligible voters voting on the public
290	290	25 question vote in opposition to the public question, a petition may be
291	291	26 submitted to the county auditor to request that the limit under
292	292	27 subsection (h)(2)(B) (i)(2)(B) apply to the holding of a subsequent
293	293	28 public question by the political subdivision. If such a petition is
294	294	29 submitted to the county auditor and is signed by the lesser of:
295	295	30 (1) five hundred (500) persons who are either owners of property
296	296	31 within the political subdivision or registered voters residing
297	297	32 within the political subdivision; or
298	298	33 (2) five percent (5%) of the registered voters residing within the
299	299	34 political subdivision;
300	300	35 the limit under subsection (h)(2)(B) (i)(2)(B) applies to the holding of
301	301	36 a second public question by the political subdivision and the limit
302	302	37 under subsection (h)(2)(A) (i)(2)(A) does not apply to the holding of
303	303	38 a second public question by the political subdivision.
304	304	39 (n) (o) At the request of a political subdivision that proposes to
305	305	40 impose property taxes to pay debt service on bonds or lease rentals on
306	306	41 a lease for a controlled project, the county auditor of a county in which
307	307	42 the political subdivision is located shall determine the estimated
308	308	2025 IN 1368—LS 7457/DI 125 8
309	309	1 average percentage of property tax increase on a homestead to be paid
310	310	2 to the political subdivision that must be included in the public question
311	311	3 under subsection (c) as follows:
312	312	4 STEP ONE: Determine the average assessed value of a homestead
313	313	5 located within the political subdivision.
314	314	6 STEP TWO: For purposes of determining the net assessed value
315	315	7 of the average homestead located within the political subdivision,
316	316	8 subtract:
317	317	9 (A) an amount for the homestead standard deduction under
318	318	10 IC 6-1.1-12-37 as if the homestead described in STEP ONE
319	319	11 was eligible for the deduction; and
320	320	12 (B) an amount for the supplemental homestead deduction
321	321	13 under IC 6-1.1-12-37.5 as if the homestead described in STEP
322	322	14 ONE was eligible for the deduction;
323	323	15 from the result of STEP ONE.
324	324	16 STEP THREE: Divide the result of STEP TWO by one hundred
325	325	17 (100).
326	326	18 STEP FOUR: Determine the overall average tax rate per one
327	327	19 hundred dollars ($100) of assessed valuation for the current year
328	328	20 imposed on property located within the political subdivision.
329	329	21 STEP FIVE: For purposes of determining net property tax liability
330	330	22 of the average homestead located within the political subdivision:
331	331	23 (A) multiply the result of STEP THREE by the result of STEP
332	332	24 FOUR; and
333	333	25 (B) as appropriate, apply any currently applicable county
334	334	26 property tax credit rates and the credit for excessive property
335	335	27 taxes under IC 6-1.1-20.6-7.5(a)(1).
336	336	28 STEP SIX: Determine the amount of the political subdivision's
337	337	29 part of the result determined in STEP FIVE.
338	338	30 STEP SEVEN: Determine the estimated tax rate that will be
339	339	31 imposed if the public question is approved by the voters.
340	340	32 STEP EIGHT: Multiply the result of STEP SEVEN by the result
341	341	33 of STEP THREE.
342	342	34 STEP NINE: Divide the result of STEP EIGHT by the result of
343	343	35 STEP SIX, expressed as a percentage.
344	344	36 (o) (p) At the request of a political subdivision that proposes to
345	345	37 impose property taxes to pay debt service on bonds or lease rentals on
346	346	38 a lease for a controlled project, the county auditor of a county in which
347	347	39 the political subdivision is located shall determine the estimated
348	348	40 average percentage of property tax increase on a business property to
349	349	41 be paid to the political subdivision that must be included in the public
350	350	42 question under subsection (c) as follows:
351	351	2025 IN 1368—LS 7457/DI 125 9
352	352	1 STEP ONE: Determine the average assessed value of business
353	353	2 property located within the political subdivision.
354	354	3 STEP TWO: Divide the result of STEP ONE by one hundred
355	355	4 (100).
356	356	5 STEP THREE: Determine the overall average tax rate per one
357	357	6 hundred dollars ($100) of assessed valuation for the current year
358	358	7 imposed on property located within the political subdivision.
359	359	8 STEP FOUR: For purposes of determining net property tax
360	360	9 liability of the average business property located within the
361	361	10 political subdivision:
362	362	11 (A) multiply the result of STEP TWO by the result of STEP
363	363	12 THREE; and
364	364	13 (B) as appropriate, apply any currently applicable county
365	365	14 property tax credit rates and the credit for excessive property
366	366	15 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
367	367	16 was three percent (3%).
368	368	17 STEP FIVE: Determine the amount of the political subdivision's
369	369	18 part of the result determined in STEP FOUR.
370	370	19 STEP SIX: Determine the estimated tax rate that will be imposed
371	371	20 if the public question is approved by the voters.
372	372	21 STEP SEVEN: Multiply the result of STEP TWO by the result of
373	373	22 STEP SIX.
374	374	23 STEP EIGHT: Divide the result of STEP SEVEN by the result of
375	375	24 STEP FIVE, expressed as a percentage.
376	376	25 (p) (q) The county auditor shall certify the estimated average
377	377	26 percentage of property tax increase on a homestead to be paid to the
378	378	27 political subdivision determined under subsection (n), (o), and the
379	379	28 estimated average percentage of property tax increase on a business
380	380	29 property to be paid to the political subdivision determined under
381	381	30 subsection (o), (p), in a manner prescribed by the department of local
382	382	31 government finance, and provide the certification to the political
383	383	32 subdivision that proposes to impose property taxes. The political
384	384	33 subdivision shall provide the certification to the county election board
385	385	34 and include the estimated average percentages in the language of the
386	386	35 public question at the time the language of the public question is
387	387	36 submitted to the county election board for approval as described in
388	388	37 subsection (c).
389	389	38 SECTION 3. IC 6-1.1-20-4.3, AS ADDED BY P.L.136-2024,
390	390	39 SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
391	391	40 JULY 1, 2025]: Sec. 4.3. (a) This section applies only if, with respect
392	392	41 to a particular controlled project that fulfilled the referendum process
393	393	42 under sections 3.5 and 3.6 of this chapter, the political subdivision
394	394	2025 IN 1368—LS 7457/DI 125 10
395	395	1 subsequently changes the scope of the controlled project beyond that
396	396	2 initially presented.
397	397	3 (b) Notwithstanding any other provision in this chapter, if at least
398	398	4 ten (10) persons who are either owners of property within the political
399	399	5 subdivision or registered voters residing within the political
400	400	6 subdivision file a petition with the proper officers of the political
401	401	7 subdivision contending that the scope of a controlled project has
402	402	8 changed from how it was initially presented, the proper officers of the
403	403	9 political subdivision shall hold a public hearing to determine whether
404	404	10 any change in scope is significant enough to warrant a new referendum
405	405	11 process. A petition under this subsection must be filed not later than
406	406	12 one (1) year after the controlled project received final approval.
407	407	13 (c) Notwithstanding any other provision in this chapter, if it is
408	408	14 determined at the hearing described in subsection (b) that the political
409	409	15 subdivision has subsequently changed the scope of a controlled project
410	410	16 beyond that initially presented as described in subsection (a), the
411	411	17 following procedures apply:
412	412	18 (1) A petition requesting the application of the local public
413	413	19 question process under this section may be filed using, and in
414	414	20 compliance with, the provisions that initially applied to the
415	415	21 particular controlled project under section 3.5 of this chapter. For
416	416	22 purposes of this subdivision, the relevant provisions in section 3.5
417	417	23 of this chapter shall be construed in a manner consistent with this
418	418	24 section.
419	419	25 (2) If a sufficient petition requesting the application of the local
420	420	26 public question process for purposes of this section has been filed
421	421	27 under subdivision (1), the following question shall be submitted
422	422	28 to the eligible voters at the election conducted under this section:
423	423	29 "On ______ (insert date) the voters approved a public question to
424	424	30 increase property taxes paid to the _______ (insert the type of
425	425	31 taxing unit) by homeowners and businesses. The political
426	426	32 subdivision has determined that the scope of the project for which
427	427	33 the pubic question was placed on the ballot has changed beyond
428	428	34 that initially presented. To fund the increase in the scope of the
429	429	35 project, the average property tax paid to the _______ (insert the
430	430	36 type of taxing unit) per year on a residence is estimated to
431	431	37 increase by ______% (insert the estimated average percentage of
432	432	38 property tax increase paid to the political subdivision on a
433	433	39 residence within the political subdivision) and the average
434	434	40 property tax paid to the _____ (insert the type of taxing unit) per
435	435	41 year on a business property would increase by ______% (insert
436	436	42 the estimated average percentage of property tax increase paid to
437	437	2025 IN 1368—LS 7457/DI 125 11
438	438	1 the political subdivision on a business property within the
439	439	2 political subdivision). Shall ________ (insert the name of the
440	440	3 political subdivision) increase property taxes paid to the _______
441	441	4 (insert the type of taxing unit) by homeowners and businesses to
442	442	5 fund the increase in the scope of the project previously approved?
443	443	6 If this public question is approved by the voters, the average
444	444	7 property tax paid to the _______ (insert the type of taxing unit)
445	445	8 per year on a residence would increase by ______% (insert the
446	446	9 estimated average percentage of property tax increase paid to the
447	447	10 political subdivision on a residence within the political
448	448	11 subdivision) and the average property tax paid to the _____
449	449	12 (insert the type of taxing unit) per year on a business property
450	450	13 would increase by ______% (insert the estimated average
451	451	14 percentage of property tax increase paid to the political
452	452	15 subdivision on a business property within the political
453	453	16 subdivision).".
454	454	17 (3) The public question must appear on the ballot in the form
455	455	18 approved by the county election board. If the political subdivision
456	456	19 in which the particular controlled project is located in more than
457	457	20 one (1) county, the county election board of each county shall
458	458	21 jointly approve the form of the public question that will appear on
459	459	22 the ballot in each county. The form approved by the county
460	460	23 election board may differ from the language certified to the
461	461	24 county election board by the county auditor. If the county election
462	462	25 board approves the language of a public question under this
463	463	26 subsection, the county election board shall submit the language to
464	464	27 the department of local government finance for review.
465	465	28 (4) The department of local government finance shall review the
466	466	29 language of the public question to evaluate whether the
467	467	30 description of the controlled project is accurate and is not biased
468	468	31 against either a vote in favor of the controlled project or a vote
469	469	32 against the controlled project. The department of local
470	470	33 government finance may either approve the ballot language as
471	471	34 submitted or recommend that the ballot language be modified as
472	472	35 necessary to ensure that the description of the controlled project
473	473	36 is accurate and is not biased. The department of local government
474	474	37 finance shall certify its approval or recommendations to the
475	475	38 county auditor and the county election board not more than ten
476	476	39 (10) days after the language of the public question is submitted to
477	477	40 the department for review. If the department of local government
478	478	41 finance recommends a modification to the ballot language, the
479	479	42 county election board shall, after reviewing the recommendations
480	480	2025 IN 1368—LS 7457/DI 125 12
481	481	1 of the department of local government finance, submit modified
482	482	2 ballot language to the department for the department's approval
483	483	3 or recommendation of any additional modifications. The public
484	484	4 question may not be certified by the county auditor under
485	485	5 subdivision (5) unless the department of local government finance
486	486	6 has first certified the department's final approval of the ballot
487	487	7 language for the public question.
488	488	8 (5) The county auditor shall certify the finally approved public
489	489	9 question according to the following:
490	490	10 (A) In the case of a political subdivision other than a school
491	491	11 corporation, under IC 3-10-9-3 IC 3-10-9-3(a) to the county
492	492	12 election board of each county in which the political
493	493	13 subdivision is located. The certification must occur not later
494	494	14 than noon:
495	495	15 (A) (i) seventy-four (74) days before a primary election if
496	496	16 the public question is to be placed on the primary or
497	497	17 municipal primary election ballot; or
498	498	18 (B) (ii) August 1 if the public question is to be placed on the
499	499	19 general or municipal election ballot.
500	500	20 (B) In the case of a school corporation, under
501	501	21 IC 3-10-9-3(b) to the county election board of each county
502	502	22 in which the political subdivision is located. The
503	503	23 certification must occur not later than noon August 1.
504	504	24 Subject to the certification requirements and deadlines
505	505	25 under this subsection, the public question shall be placed
506	506	26 on the ballot at the next election permitted under
507	507	27 IC 3-10-9-3(b).
508	508	28 (6) The public question shall be placed on the ballot according to
509	509	29 the following:
510	510	30 (A) In the case of a political subdivision other than a school
511	511	31 corporation, at the next primary election, general election or
512	512	32 municipal election in which all voters of the political
513	513	33 subdivision are entitled to vote. However, if a primary
514	514	34 election, general election, or municipal election will not be
515	515	35 held during the first year in which the public question is
516	516	36 eligible to be placed on the ballot under this section and if the
517	517	37 political subdivision requests the public question to be placed
518	518	38 on the ballot at a special election, the public question shall be
519	519	39 placed on the ballot at a special election to be held on the first
520	520	40 Tuesday after the first Monday in May or November of the
521	521	41 year. The certification must occur not later than noon
522	522	42 seventy-four (74) days before a special election to be held in
523	523	2025 IN 1368—LS 7457/DI 125 13
524	524	1 May (if the special election is to be held in May) or noon on
525	525	2 August 1 (if the special election is to be held in November).
526	526	3 The fiscal body of the political subdivision that requests the
527	527	4 special election shall pay the costs of holding the special
528	528	5 election. The county election board shall give notice under
529	529	6 IC 5-3-1 of a special election conducted under this subsection.
530	530	7 A special election conducted under this subsection is under the
531	531	8 direction of the county election board. The county election
532	532	9 board shall take all steps necessary to carry out the special
533	533	10 election.
534	534	11 (B) In the case of a school corporation, at the next general
535	535	12 election in which all voters of the political subdivision are
536	536	13 entitled to vote.
537	537	14 (7) The circuit court clerk shall certify the results of the public
538	538	15 question to the following:
539	539	16 (A) The county auditor of each county in which the political
540	540	17 subdivision is located.
541	541	18 (B) The department of local government finance.
542	542	19 (8) IC 3, to the extent not inconsistent with this section, applies to
543	543	20 an election held under this section.
544	544	21 (9) If a majority of the eligible voters voting on the public
545	545	22 question vote in opposition to the public question, or if a petition
546	546	23 is not filed under subdivision (1), the political subdivision may
547	547	24 not proceed with the changed scope of the controlled project. In
548	548	25 that case, the political subdivision may either:
549	549	26 (A) proceed with the controlled project as it was initially
550	550	27 presented; or
551	551	28 (B) terminate the controlled project as it was initially
552	552	29 presented and initiate procedures for the controlled project that
553	553	30 reflects the change in scope.
554	554	31 (10) If a majority of the eligible voters voting on the public
555	555	32 question vote in favor of the public question, the political
556	556	33 subdivision may impose property taxes to fund the increase in the
557	557	34 scope of the controlled project previously approved.
558	558	35 SECTION 4. IC 20-26-7-18, AS AMENDED BY P.L.250-2023,
559	559	36 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
560	560	37 JULY 1, 2025]: Sec. 18. Subject to IC 5-1-11.5, a school corporation
561	561	38 may issue and sell bonds under the general statutes governing the
562	562	39 issuance of bonds to purchase and improve buildings or lands, or both.
563	563	40 All laws relating to approval (if required) in a local public question
564	564	41 under IC 6-1.1-20, including the requirement that a local public
565	565	42 question may be placed on the ballot only at a general election, the
566	566	2025 IN 1368—LS 7457/DI 125 14
567	567	1 filing of petitions, remonstrances, and objecting petitions, giving
568	568	2 notices of the filing of petitions, the determination to issue bonds, and
569	569	3 the appropriation of the proceeds of the bonds are applicable to the
570	570	4 issuance of bonds under section 17 of this chapter.
571	571	5 SECTION 5. IC 20-46-1-8, AS AMENDED BY P.L.162-2024,
572	572	6 SECTION 25, AND AS AMENDED BY P.L.36-2024, SECTION 10,
573	573	7 AND AS AMENDED BY P.L.104-2024, SECTION 51, AND AS
574	574	8 AMENDED BY THE TECHNICAL CORRECTIONS BILL OF THE
575	575	9 2025 GENERAL ASSEMBLY, IS CORRECTED AND AMENDED
576	576	10 TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 8. (a)
577	577	11 Subject to subsections (e), (f), and (g) and this chapter, the governing
578	578	12 body of a school corporation may adopt a resolution to place a
579	579	13 referendum under this chapter on the ballot for any of the following
580	580	14 purposes:
581	581	15 (1) The governing body of the school corporation determines that
582	582	16 it cannot, in a calendar year, carry out its public educational duty
583	583	17 unless it imposes a referendum tax levy under this chapter.
584	584	18 (2) The governing body of the school corporation determines that
585	585	19 a referendum tax levy under this chapter should be imposed to
586	586	20 replace property tax revenue that the school corporation will not
587	587	21 receive because of the application of the credit under
588	588	22 IC 6-1.1-20.6.
589	589	23 (3) Except for resolutions described in subsection (b), the
590	590	24 governing body makes the determination required under
591	591	25 subdivision (1) or (2) and determines to share a portion of the
592	592	26 referendum proceeds with a charter school, excluding a virtual
593	593	27 charter school, in the manner prescribed in subsection (e).
594	594	28 (b) A resolution for a referendum for a county described in section
595	595	29 21 of this chapter that is adopted after May 10, 2023, shall specify that
596	596	30 a portion of the proceeds collected from the proposed levy will be
597	597	31 distributed to applicable charter schools in the manner described under
598	598	32 section 21 of this chapter.
599	599	33 (c) The governing body of the school corporation shall certify a
600	600	34 copy of the resolution to place a referendum on the ballot to the
601	601	35 following:
602	602	36 (1) The department of local government finance, including:
603	603	37 (A) the language for the question required by section 10 of this
604	604	38 chapter, or in the case of a resolution to extend a referendum
605	605	39 levy certified to the department of local government finance
606	606	40 after March 15, 2016, section 10.1 of this chapter; and
607	607	41 (B) a copy of the revenue spending plan adopted under
608	608	42 subsection (g).
609	609	2025 IN 1368—LS 7457/DI 125 15
610	610	1 The language of the public question must include the estimated
611	611	2 average percentage increases certified by the county auditor under
612	612	3 section 10(e) or 10.1(f) of this chapter, as applicable. The
613	613	4 governing body of the school corporation shall also provide the
614	614	5 county auditor's certification described in section 10(e) or 10.1(f)
615	615	6 of this chapter, as applicable. The department of local government
616	616	7 finance shall post the values certified by the county auditor to the
617	617	8 department's website. The department shall review the language
618	618	9 for compliance with section 10 or 10.1 of this chapter, whichever
619	619	10 is applicable, and either approve or reject the language. The
620	620	11 department shall send its decision to the governing body of the
621	621	12 school corporation not more than ten (10) days after both the
622	622	13 certification of the county auditor described in section 10(e) or
623	623	14 10.1(f) of this chapter, as applicable, and the resolution is are
624	624	15 submitted to the department. If the language is approved, the
625	625	16 governing body of the school corporation shall certify a copy of
626	626	17 the resolution, including the language for the question and the
627	627	18 department's approval.
628	628	19 (2) The county fiscal body of each county in which the school
629	629	20 corporation is located (for informational purposes only).
630	630	21 (3) The circuit court clerk of each county in which the school
631	631	22 corporation is located.
632	632	23 (d) If a school safety referendum tax levy under IC 20-46-9 has been
633	633	24 approved by the voters in a school corporation at any time in the
634	634	25 previous three (3) years, the school corporation may not:
635	635	26 (1) adopt a resolution to place a referendum under this chapter on
636	636	27 the ballot; or
637	637	28 (2) otherwise place a referendum under this chapter on the ballot.
638	638	29 (e) Except as provided in section 21 of this chapter, the resolution
639	639	30 described in subsection (a) must indicate whether proceeds in the
640	640	31 school corporation's education fund collected from a tax levy under this
641	641	32 chapter will be used to provide a distribution to a charter school or
642	642	33 charter schools, excluding a virtual charter school, under IC 20-40-3-5
643	643	34 as well as the amount that will be distributed to the particular charter
644	644	35 school or charter schools. A school corporation may request from the
645	645	36 designated charter school or charter schools any financial
646	646	37 documentation necessary to demonstrate the financial need of the
647	647	38 charter school or charter schools. Distribution to a charter school of
648	648	39 proceeds from a referendum held before May 10, 2023, does not
649	649	40 provide exemption from this chapter.
650	650	41 (f) This subsection applies to a resolution described in subsection
651	651	42 (a) for a county described in section 21(a) of this chapter that is
652	652	2025 IN 1368—LS 7457/DI 125 16
653	653	1 adopted after May 10, 2023. The resolution described in subsection (a)
654	654	2 shall include a projection of the amount that the school corporation
655	655	3 expects to be distributed to a particular charter school, excluding
656	656	4 virtual charter schools or adult high schools, under section 21 of this
657	657	5 chapter if the charter school voluntarily elects to participate in the
658	658	6 referendum in the manner described in subsection (i). At least sixty
659	659	7 (60) days before the resolution described in subsection (a) is voted on
660	660	8 by the governing body, the school corporation shall contact the
661	661	9 department to determine the number of students in kindergarten
662	662	10 through grade 12 who have legal settlement in the school corporation
663	663	11 but attend a charter school, excluding virtual charter schools or adult
664	664	12 high schools, and who receive not more than fifty percent (50%) virtual
665	665	13 instruction. The department shall provide the school corporation with
666	666	14 the number of students with legal settlement in the school corporation
667	667	15 who attend a charter school and who receive not more than fifty percent
668	668	16 (50%) virtual instruction, which shall be disaggregated for each
669	669	17 particular charter school, excluding a virtual charter school or adult
670	670	18 high school. The projection may include an expected increase in
671	671	19 charter schools during the term the levy is imposed under this chapter.
672	672	20 The department of local government finance shall prescribe the manner
673	673	21 in which the projection shall be calculated. The governing body shall
674	674	22 take into consideration the projection when adopting the revenue
675	675	23 spending plan under subsection (g).
676	676	24 (g) As part of the resolution described in subsection (a), the
677	677	25 governing body of the school corporation shall adopt a revenue
678	678	26 spending plan for the proposed referendum tax levy that includes:
679	679	27 (1) an estimate of the amount of annual revenue expected to be
680	680	28 collected if a levy is imposed under this chapter;
681	681	29 (2) the specific purposes for which the revenue collected from a
682	682	30 levy imposed under this chapter will be used;
683	683	31 (3) an estimate of the annual dollar amounts that will be expended
684	684	32 for each purpose described in subdivision (2); and
685	685	33 (4) for a resolution for a referendum that is adopted after May 10,
686	686	34 2023, for a county described in section 21(a) of this chapter, the
687	687	35 projected revenue that shall be distributed to charter schools as
688	688	36 provided in subsections (f) and (i). The revenue spending plan
689	689	37 shall also take into consideration deviations in the proposed
690	690	38 revenue spending plan if the actual charter school distributions
691	691	39 exceed or are lower than the projected charter school distributions
692	692	40 described in subsection (f). The resolution shall include for each
693	693	41 charter school that elects to participate under subsection (i)
694	694	42 information described in subdivisions (1) through (3).
695	695	2025 IN 1368—LS 7457/DI 125 17
696	696	1 (h) A school corporation shall specify in its proposed budget the
697	697	2 school corporation's revenue spending plan adopted under subsection
698	698	3 (g) and annually present the revenue spending plan at its public hearing
699	699	4 on the proposed budget under IC 6-1.1-17-3.
700	700	5 (i) This subsection applies to a resolution described in subsection
701	701	6 (a) for a county described in section 21(a) of this chapter that is
702	702	7 adopted after May 10, 2023. At least forty-five (45) days before the
703	703	8 resolution described in subsection (a) is voted on by the governing
704	704	9 body, the school corporation shall contact each charter school,
705	705	10 excluding virtual charter schools or adult high schools, disclosed by the
706	706	11 department to the school corporation under subsection (f) to determine
707	707	12 whether the charter school will participate in the referendum. The
708	708	13 notice must include the total amount of the school corporation's
709	709	14 expected need, the corresponding estimate for that amount divided by
710	710	15 the number of students enrolled in the school corporation, and the date
711	711	16 on which the governing body of the school corporation will vote on the
712	712	17 resolution. The charter school must respond in writing to the school
713	713	18 corporation, which may be by electronic mail addressed to the
714	714	19 superintendent of the school corporation, at least fifteen (15) days
715	715	20 prior to the date that the resolution described in subsection (a) is to be
716	716	21 voted on by the governing body. If the charter school elects to not
717	717	22 participate in the referendum, the school corporation may exclude
718	718	23 distributions to the charter school under section 21 of this chapter and
719	719	24 from the projection described in subsection (f). If the charter school
720	720	25 elects to participate in the referendum, the charter school may receive
721	721	26 distributions under section 21 of this chapter and must be included in
722	722	27 the projection described in subsection (f). In addition, a charter school
723	723	28 that elects to participate in the referendum under this subsection shall
724	724	29 contribute a proportionate share of the cost to conduct the referendum
725	725	30 based on the total combined ADM of the school corporation and any
726	726	31 participating charter schools.
727	727	32 (j) This subsection applies to a resolution described in subsection
728	728	33 (a) for a county described in section 21(a) of this chapter that is
729	729	34 adopted after May 10, 2023. At least thirty (30) days before the
730	730	35 resolution described in subsection (a) referendum submitted to the
731	731	36 voters under this chapter is voted on by the governing body, public in
732	732	37 a primary or general election, the school corporation that is pursuing
733	733	38 the resolution referendum and any charter school that has elected to
734	734	39 participate under subsection (i) shall post a referendum disclosure
735	735	40 statement on each school's respective website that contains the
736	736	41 following information:
737	737	42 (1) The salaries of all employees employed by position within the
738	738	2025 IN 1368—LS 7457/DI 125 18
739	739	1 school corporation or charter school listed from highest salary to
740	740	2 lowest salary and a link to Gateway Indiana for access to
741	741	3 individual salaries.
742	742	4 (2) An acknowledgment that the school corporation or charter
743	743	5 school is not committing any crime described in IC 35-44.1-1.
744	744	6 (3) A link to the school corporation's or charter school's most
745	745	7 recent state board of accounts audit on the state board of accounts'
746	746	8 website.
747	747	9 (4) The current enrollment of the school corporation or charter
748	748	10 school disaggregated by student group and race.
749	749	11 (5) The school corporation's or charter school's high school
750	750	12 graduation rate.
751	751	13 (6) The school corporation's or charter school's annual retention
752	752	14 rate for teachers for the previous five (5) years.
753	753	15 SECTION 6. IC 20-46-1-14, AS AMENDED BY P.L.227-2023,
754	754	16 SECTION 135, IS AMENDED TO READ AS FOLLOWS
755	755	17 [EFFECTIVE JULY 1, 2025]: Sec. 14. (a) The referendum shall be
756	756	18 held in the next primary election, general election, or municipal
757	757	19 election as provided under IC 3-10-9-3(b), in which all the registered
758	758	20 voters who are residents of the appellant school corporation are entitled
759	759	21 to vote after certification of the question. under IC 3-10-9-3. The
760	760	22 certification of the question must occur not later than noon
761	761	23 (1) seventy-four (74) days before a primary election if the
762	762	24 question is to be placed on the primary or municipal primary
763	763	25 election ballot; or
764	764	26 (2) August 1. if the question is to be placed on the general or
765	765	27 municipal election ballot.
766	766	28 (b) However, if a primary election, general election, or municipal
767	767	29 election will not be held during the first year in which the public
768	768	30 question is eligible to be placed on the ballot under this chapter and if
769	769	31 the appellant school corporation requests the public question to be
770	770	32 placed on the ballot at a special election, the public question shall be
771	771	33 placed on the ballot at a special election to be held on the first Tuesday
772	772	34 after the first Monday in May or November of the year. The
773	773	35 certification must occur not later than noon:
774	774	36 (1) seventy-four (74) days before a special election to be held in
775	775	37 May (if the special election is to be held in May); or
776	776	38 (2) on August 1 (if the special election is to be held in
777	777	39 November).
778	778	40 (c) If the referendum is not conducted at a primary election, general
779	779	41 election, or municipal election, the appellant school corporation in
780	780	42 which the referendum is to be held shall pay all the costs of holding the
781	781	2025 IN 1368—LS 7457/DI 125 19
782	782	1 referendum.
783	783	2 SECTION 7. IC 20-46-9-6, AS AMENDED BY P.L.162-2024,
784	784	3 SECTION 26, AND AS AMENDED BY P.L.156-2024, SECTION 30,
785	785	4 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
786	786	5 OF THE 2025 GENERAL ASSEMBLY, IS CORRECTED AND
787	787	6 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
788	788	7 Sec. 6. (a) Subject to this chapter, the governing body of a school
789	789	8 corporation may adopt a resolution to place a referendum under this
790	790	9 chapter on the ballot if the governing body of the school corporation
791	791	10 determines that a referendum levy should be imposed for measures to
792	792	11 improve school safety as described in IC 20-40-20-6(a) or
793	793	12 IC 20-40-20-6(b).
794	794	13 (b) Except as provided in section 22 of this chapter, a school
795	795	14 corporation may, with the approval of the majority of members of the
796	796	15 governing body, distribute a portion of the proceeds of a tax levy
797	797	16 collected under this chapter that is deposited in the fund to a charter
798	798	17 school, excluding a virtual charter school, that is located within the
799	799	18 attendance area of the school corporation, to be used by the charter
800	800	19 school for the purposes described in IC 20-40-20-6(a).
801	801	20 (c) This subsection applies to a resolution described in subsection
802	802	21 (a) that is adopted after May 10, 2023, in a county described in section
803	803	22 22(a) of this chapter. A resolution shall specify that a portion of the
804	804	23 proceeds of the proposed levy will be distributed to applicable charter
805	805	24 schools in the manner described under section 22 of this chapter if the
806	806	25 charter school voluntarily elects to participate in the referendum in the
807	807	26 manner described in subsection (i).
808	808	27 (d) This subsection applies to a resolution described in subsection
809	809	28 (a) that is adopted after May 10, 2023, in a county described in section
810	810	29 22(a) of this chapter. The resolution described in subsection (a) shall
811	811	30 include a projection of the amount that the school corporation expects
812	812	31 to be distributed to a particular charter school, excluding virtual charter
813	813	32 schools or adult high schools, under section 22 of this chapter that
814	814	33 elects to participate in the referendum under subsection (i). At least
815	815	34 sixty (60) days before the resolution described in subsection (a) is
816	816	35 voted on by the governing body, the school corporation shall contact
817	817	36 the department to determine the number of students in kindergarten
818	818	37 through grade 12 who have legal settlement in the school corporation
819	819	38 but attend a charter school, excluding virtual charter schools or adult
820	820	39 high schools, and who receive not more than fifty percent (50%) virtual
821	821	40 instruction. The department shall provide the school corporation with
822	822	41 the number of students with legal settlement in the school corporation
823	823	42 who attend a charter school, which shall be disaggregated for each
824	824	2025 IN 1368—LS 7457/DI 125 20
825	825	1 particular charter school, excluding a virtual charter school or adult
826	826	2 high school. The projection may include an expected increase in
827	827	3 charter schools during the term the levy is imposed. The department of
828	828	4 local government finance shall prescribe the manner in which the
829	829	5 projection shall be calculated. The governing body shall take into
830	830	6 consideration the projection when adopting the revenue spending plan
831	831	7 under subsection (g).
832	832	8 (e) The governing body of the school corporation shall certify a
833	833	9 copy of the resolution to the following:
834	834	10 (1) The department of local government finance, including:
835	835	11 (A) the language for the question required by section 9 of this
836	836	12 chapter, or in the case of a resolution to extend a referendum
837	837	13 levy certified to the department of local government finance,
838	838	14 section 10 of this chapter; and
839	839	15 (B) a copy of the revenue spending plan adopted under
840	840	16 subsection (g).
841	841	17 The language of the public question must include the estimated
842	842	18 average percentage increases certified by the county auditor under
843	843	19 section 9(d) or 10(f) of this chapter, as applicable. The governing
844	844	20 body of the school corporation shall also provide the county
845	845	21 auditor's certification described in section 9(d) or 10(f) of this
846	846	22 chapter, as applicable. The department of local government
847	847	23 finance shall post the values certified by the county auditor to the
848	848	24 department's website. The department shall review the language
849	849	25 for compliance with section 9 or 10 of this chapter, whichever is
850	850	26 applicable, and either approve or reject the language. The
851	851	27 department shall send its decision to the governing body of the
852	852	28 school corporation not more than ten (10) days after both the
853	853	29 certification of the county auditor described in section 9(d) or
854	854	30 10(f) of this chapter, as applicable, and the resolution is are
855	855	31 submitted to the department. If the language is approved, the
856	856	32 governing body of the school corporation shall certify a copy of
857	857	33 the resolution, including the language for the question and the
858	858	34 department's approval.
859	859	35 (2) The county fiscal body of each county in which the school
860	860	36 corporation is located (for informational purposes only).
861	861	37 (3) The circuit court clerk of each county in which the school
862	862	38 corporation is located.
863	863	39 (f) Except as provided in section 22 of this chapter, the resolution
864	864	40 described in subsection (a) must indicate whether proceeds in the
865	865	41 school corporation's fund collected from a tax levy under this chapter
866	866	42 will be used to provide a distribution to a charter school or charter
867	867	2025 IN 1368—LS 7457/DI 125 21
868	868	1 schools, excluding a virtual charter school, under IC 20-40-20-6(b) as
869	869	2 well as the amount that will be distributed to the particular charter
870	870	3 school or charter schools. A school corporation may request from the
871	871	4 designated charter school or charter schools any financial
872	872	5 documentation necessary to demonstrate the financial need of the
873	873	6 charter school or charter schools.
874	874	7 (g) As part of the resolution described in subsection (a), the
875	875	8 governing body of the school corporation shall adopt a revenue
876	876	9 spending plan for the proposed referendum tax levy that includes:
877	877	10 (1) an estimate of the amount of annual revenue expected to be
878	878	11 collected if a levy is imposed under this chapter;
879	879	12 (2) the specific purposes described in IC 20-40-20-6 for which the
880	880	13 revenue collected from a levy imposed under this chapter will be
881	881	14 used;
882	882	15 (3) an estimate of the annual dollar amounts that will be expended
883	883	16 for each purpose described in subdivision (2); and
884	884	17 (4) for a resolution for a referendum that is adopted after May 10,
885	885	18 2023, for a county described in section 22(a) of this chapter, the
886	886	19 projected revenue that shall be distributed to charter schools as
887	887	20 provided in subsection (d). The revenue spending plan shall also
888	888	21 take into consideration deviations in the proposed revenue
889	889	22 spending plan if the actual charter school distributions exceed or
890	890	23 are lower than the projected charter school distributions described
891	891	24 in subsection (d). The resolution shall include for each charter
892	892	25 school that elects to participate under subsection (i) information
893	893	26 described in subdivisions (1) through (3).
894	894	27 (h) A school corporation shall specify in its proposed budget the
895	895	28 school corporation's revenue spending plan adopted under subsection
896	896	29 (g) and annually present the revenue spending plan at its public hearing
897	897	30 on the proposed budget under IC 6-1.1-17-3.
898	898	31 (i) This subsection applies to a resolution described in subsection
899	899	32 (a) for a county described in section 22(a) of this chapter that is
900	900	33 adopted after May 10, 2023. At least forty-five (45) days before the
901	901	34 resolution described in subsection (a) is voted on by the governing
902	902	35 body, the school corporation shall contact each charter school,
903	903	36 excluding virtual charter schools or adult high schools, disclosed by the
904	904	37 department to the school corporation under subsection (f) to determine
905	905	38 whether the charter school will participate in the referendum. The
906	906	39 notice must include the total amount of the school corporation's
907	907	40 expected need, the corresponding estimate of that amount divided by
908	908	41 the number of students enrolled in the school corporation, and the date
909	909	42 on which the governing body of the school corporation will vote on the
910	910	2025 IN 1368—LS 7457/DI 125 22
911	911	1 resolution. The charter school must respond in writing to the school
912	912	2 corporation, which may be by electronic mail addressed to the
913	913	3 superintendent of the school corporation, at least fifteen (15) days
914	914	4 prior to the date that the resolution described in subsection (a) is to be
915	915	5 voted on by the governing body. If the charter school elects to not
916	916	6 participate in the referendum, the school corporation may exclude
917	917	7 distributions to the charter school under section 22 of this chapter and
918	918	8 from the projection described in subsection (d). If the charter school
919	919	9 elects to participate in the referendum, the charter school may receive
920	920	10 distributions under section 22 of this chapter and must be included in
921	921	11 the projection described in subsection (d). In addition, a charter school
922	922	12 that elects to participate in the referendum under this subsection shall
923	923	13 contribute a proportionate share of the cost to conduct the referendum
924	924	14 based on the total combined ADM of the school corporation and any
925	925	15 participating charter schools.
926	926	16 (j) This subsection applies to a resolution described in subsection
927	927	17 (a) for a county described in section 22(a) of this chapter that is
928	928	18 adopted after May 10, 2023. At least thirty (30) days before the
929	929	19 resolution described in subsection (a) referendum submitted to the
930	930	20 voters under this chapter is voted on by the governing body, public in
931	931	21 a primary or general election, the school corporation that is pursuing
932	932	22 the resolution referendum and any charter school that has elected to
933	933	23 participate under subsection (i) shall post a referendum disclosure
934	934	24 statement on each school's respective website that contains the
935	935	25 following information:
936	936	26 (1) The salaries of all employees employed by position within the
937	937	27 school corporation or charter school listed from highest salary to
938	938	28 lowest salary and a link to Gateway Indiana for access to
939	939	29 individual salaries.
940	940	30 (2) An acknowledgment that the school corporation or charter
941	941	31 school is not committing any crime described in IC 35-44.1-1.
942	942	32 (3) A link to the school corporation's or charter school's most
943	943	33 recent state board of accounts audit on the state board of accounts'
944	944	34 website.
945	945	35 (4) The current enrollment of the school corporation or charter
946	946	36 school disaggregated by student group and race.
947	947	37 (5) The school corporation's or charter school's high school
948	948	38 graduation rate.
949	949	39 (6) The school corporation's or charter school's annual retention
950	950	40 rate for teachers for the previous five (5) years.
951	951	41 SECTION 8. IC 20-46-9-14, AS AMENDED BY P.L.227-2023,
952	952	42 SECTION 136, IS AMENDED TO READ AS FOLLOWS
953	953	2025 IN 1368—LS 7457/DI 125 23
954	954	1 [EFFECTIVE JULY 1, 2025]: Sec. 14. (a) The referendum shall be
955	955	2 held in the next primary election, general election, or municipal
956	956	3 election as provided under IC 3-10-9-3(b), in which all the registered
957	957	4 voters who are residents of the school corporation are entitled to vote
958	958	5 after certification of the question. under IC 3-10-9-3. The certification
959	959	6 of the question must occur not later than noon
960	960	7 (1) seventy-four (74) days before a primary election if the
961	961	8 question is to be placed on the primary or municipal primary
962	962	9 election ballot; or
963	963	10 (2) August 1. if the question is to be placed on the general or
964	964	11 municipal election ballot.
965	965	12 (b) However, if a primary election, general election, or municipal
966	966	13 election will not be held during the first year in which the public
967	967	14 question is eligible to be placed on the ballot under this chapter and if
968	968	15 the school corporation requests the public question to be placed on the
969	969	16 ballot at a special election, the public question shall be placed on the
970	970	17 ballot at a special election to be held on the first Tuesday after the first
971	971	18 Monday in May or November of the year. The certification must occur
972	972	19 not later than noon:
973	973	20 (1) seventy-four (74) days before a special election to be held in
974	974	21 May (if the special election is to be held in May); or
975	975	22 (2) August 1 (if the special election is to be held in November).
976	976	23 (c) If the referendum is not conducted at a primary election, general
977	977	24 election, or municipal election, the school corporation in which the
978	978	25 referendum is to be held shall pay all the costs of holding the
979	979	26 referendum.
980	980	2025 IN 1368—LS 7457/DI 125