Introduced Version
HOUSE BILL No. 1368
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 3-10-9-3; IC 6-1.1-20; IC 20-26-7-18;
IC 20-46.
Synopsis: School levy referenda. Provides that: (1) a referendum
authorizing a school corporation to impose property taxes to pay debt
service on bonds or lease rentals on a lease for a specified controlled
project; (2) a school corporation operating referendum tax levy; or (3)
a school corporation school safety referendum tax levy; may be placed
on the ballot only at a general election.
Effective: July 1, 2025.
Behning, McGuire
January 13, 2025, read first time and referred to Committee on Elections and
Apportionment.
2025 IN 1368—LS 7457/DI 125 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1368
A BILL FOR AN ACT to amend the Indiana Code concerning
education.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 3-10-9-3, AS AMENDED BY P.L.225-2011,
2 SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 3. (a) Except as provided in subsection (b), if a
4 local public question must be certified to an election board by law, that
5 certification must occur no later than noon:
6 (1) seventy-four (74) days before a primary election if the public
7 question is to be placed on the primary or municipal primary
8 election ballot; or
9 (2) August 1 if the public question is to be placed on the general
10 or municipal election ballot.
11 (b) A referendum or local public question:
12 (1) described in IC 6-1.1-20-3.6(f);
13 (2) under IC 20-46-1; or
14 (3) under IC 20-46-9;
15 may be placed on the ballot only at a general election. Certification
16 of a local public question under this subsection must occur not
17 later than noon August 1.
2025 IN 1368—LS 7457/DI 125 2
1 SECTION 2. IC 6-1.1-20-3.6, AS AMENDED BY P.L.136-2024,
2 SECTION 25, AND AS AMENDED BY P.L.156-2024, SECTION 17,
3 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
4 OF THE 2025 GENERAL ASSEMBLY, IS CORRECTED AND
5 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
6 Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter,
7 this section applies only to a controlled project described in section
8 3.5(a) of this chapter.
9 (b) In the case of a controlled project:
10 (1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this
11 chapter, if a sufficient petition requesting the application of the
12 local public question process has been filed as set forth in section
13 3.5 of this chapter; or
14 (2) described in section 3.5(a)(1)(D) 3.5(a)(1)(E) of this chapter
15 (before its expiration);
16 a political subdivision may not impose property taxes to pay debt
17 service on bonds or lease rentals on a lease for a controlled project
18 unless the political subdivision's proposed debt service or lease rental
19 is approved in an election on a local public question held under this
20 section.
21 (c) Except as provided in subsection (k), (l), the following question
22 shall be submitted to the eligible voters at the election conducted under
23 this section:
24 "Shall ________ (insert the name of the political subdivision)
25 increase property taxes paid to the _______ (insert the type of
26 taxing unit) by homeowners and businesses? If this public
27 question is approved by the voters, the average property tax paid
28 to the _______ (insert the type of taxing unit) per year on a
29 residence would increase by ______% (insert the estimated
30 average percentage of property tax increase paid to the political
31 subdivision on a residence within the political subdivision as
32 determined under subsection (n)) (o)) and the average property
33 tax paid to the _____ (insert the type of taxing unit) per year on
34 a business property would increase by ______% (insert the
35 estimated average percentage of property tax increase paid to the
36 political subdivision on a business property within the political
37 subdivision as determined under subsection (o)). (p)). The
38 political subdivision may issue bonds or enter into a lease to
39 ________ (insert a brief description of the controlled project),
40 which is estimated to cost _______ (insert the total cost of the
41 project) over ______ (insert number of years to bond maturity or
42 termination of lease) years. The most recent property tax
2025 IN 1368—LS 7457/DI 125 3
1 referendum within the boundaries of the political subdivision for
2 which this public question is being considered was proposed by
3 ________ (insert name of political subdivision) in ______ (insert
4 year of most recent property tax referendum) and ________
5 (insert whether the measure passed or failed).".
6 The public question must appear on the ballot in the form approved by
7 the county election board. If the political subdivision proposing to issue
8 bonds or enter into a lease is located in more than one (1) county, the
9 county election board of each county shall jointly approve the form of
10 the public question that will appear on the ballot in each county. The
11 form approved by the county election board may differ from the
12 language certified to the county election board by the county auditor.
13 If the county election board approves the language of a public question
14 under this subsection, the county election board shall submit the
15 language and the certification of the county auditor described in
16 subsection (p) (q) to the department of local government finance for
17 review.
18 (d) The department of local government finance shall review the
19 language of the public question to evaluate whether the description of
20 the controlled project is accurate and is not biased against either a vote
21 in favor of the controlled project or a vote against the controlled
22 project. The department of local government finance shall post the
23 estimated average percentage of property tax increases to be paid to a
24 political subdivision on a residence and business property that are
25 certified by the county auditor under subsection (p) (q) on the
26 department's Internet web site. website. The department of local
27 government finance may either approve the ballot language as
28 submitted or recommend that the ballot language be modified as
29 necessary to ensure that the description of the controlled project is
30 accurate and is not biased. The department of local government finance
31 shall certify its approval or recommendations to the county auditor and
32 the county election board not more than ten (10) days after both the
33 certification of the county auditor described in subsection (p) (q) and
34 the language of the public question is are submitted to the department
35 for review. If the department of local government finance recommends
36 a modification to the ballot language, the county election board shall,
37 after reviewing the recommendations of the department of local
38 government finance, submit modified ballot language to the department
39 for the department's approval or recommendation of any additional
40 modifications. The public question may not be certified by the county
41 auditor under subsection (e) or (f) unless the department of local
42 government finance has first certified the department's final approval
2025 IN 1368—LS 7457/DI 125 4
1 of the ballot language for the public question.
2 (e) This subsection does not apply to a local public question
3 described in subsection (f). The county auditor shall certify the finally
4 approved public question under IC 3-10-9-3 IC 3-10-9-3(a) to the
5 county election board of each county in which the political subdivision
6 is located. The certification must occur not later than noon:
7 (1) seventy-four (74) days before a primary election if the public
8 question is to be placed on the primary or municipal primary
9 election ballot; or
10 (2) August 1 if the public question is to be placed on the general
11 or municipal election ballot.
12 Subject to the certification requirements and deadlines under this
13 subsection and except as provided in subsection (j), (k), the public
14 question shall be placed on the ballot at the next primary election,
15 general election, or municipal election in which all voters of the
16 political subdivision are entitled to vote. However, if a primary
17 election, general election, or municipal election will not be held during
18 the first year in which the public question is eligible to be placed on the
19 ballot under this section and if the political subdivision requests the
20 public question to be placed on the ballot at a special election, the
21 public question shall be placed on the ballot at a special election to be
22 held on the first Tuesday after the first Monday in May or November
23 of the year. The certification must occur not later than noon
24 seventy-four (74) days before a special election to be held in May (if
25 the special election is to be held in May) or noon on August 1 (if the
26 special election is to be held in November). The fiscal body of the
27 political subdivision that requests the special election shall pay the
28 costs of holding the special election. The county election board shall
29 give notice under IC 5-3-1 of a special election conducted under this
30 subsection. A special election conducted under this subsection is under
31 the direction of the county election board. The county election board
32 shall take all steps necessary to carry out the special election.
33 (f) This subsection applies to a local public question authorizing
34 a school corporation to impose property taxes to pay debt service
35 on bonds or lease rentals on a lease for a controlled project
36 described in section 3.5(a) of this chapter. The county auditor shall
37 certify the finally approved public question under IC 3-10-9-3(b)
38 to the county election board of each county in which the political
39 subdivision is located. The certification must occur not later than
40 noon August 1. Subject to the certification requirements and
41 deadlines under this subsection and except as provided in
42 subsection (k), the public question shall be placed on the ballot at
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1 the next election permitted under IC 3-10-9-3(b).
2 (f) (g) The circuit court clerk shall certify the results of the public
3 question to the following:
4 (1) The county auditor of each county in which the political
5 subdivision is located.
6 (2) The department of local government finance.
7 (g) (h) Subject to the requirements of IC 6-1.1-18.5-8, the political
8 subdivision may issue the proposed bonds or enter into the proposed
9 lease rental if a majority of the eligible voters voting on the public
10 question vote in favor of the public question.
11 (h) (i) If a majority of the eligible voters voting on the public
12 question vote in opposition to the public question, both of the following
13 apply:
14 (1) The political subdivision may not issue the proposed bonds or
15 enter into the proposed lease rental.
16 (2) Another public question under this section on the same or a
17 substantially similar project may not be submitted to the voters
18 earlier than:
19 (A) except as provided in clause (B), seven hundred (700)
20 days after the date of the public question; or
21 (B) three hundred fifty (350) days after the date of the election,
22 if a petition that meets the requirements of subsection (m) (n)
23 is submitted to the county auditor.
24 (i) (j) IC 3, to the extent not inconsistent with this section, applies
25 to an election held under this section.
26 (j) (k) A political subdivision may not divide a controlled project in
27 order to avoid the requirements of this section and section 3.5 of this
28 chapter. A person that owns property within a political subdivision or
29 a person that is a registered voter residing within a political subdivision
30 may file a petition with the department of local government finance
31 objecting that the political subdivision has divided a controlled project
32 into two (2) or more capital projects in order to avoid the requirements
33 of this section and section 3.5 of this chapter. The petition must be filed
34 not more than ten (10) days after the political subdivision gives notice
35 of the political subdivision's decision under section 3.5 of this chapter
36 or a determination under section 5 of this chapter to issue bonds or
37 enter into leases for a capital project that the person believes is the
38 result of a division of a controlled project that is prohibited by this
39 subsection. If the department of local government finance receives a
40 petition under this subsection, the department shall not later than thirty
41 (30) days after receiving the petition make a final determination on the
42 issue of whether the political subdivision divided a controlled project
2025 IN 1368—LS 7457/DI 125 6
1 in order to avoid the requirements of this section and section 3.5 of this
2 chapter. If the department of local government finance determines that
3 a political subdivision divided a controlled project in order to avoid the
4 requirements of this section and section 3.5 of this chapter and the
5 political subdivision continues to desire to proceed with the project, the
6 political subdivision may appeal the determination of the department
7 of local government finance to the Indiana board of tax review. A
8 political subdivision shall be considered to have divided a capital
9 project in order to avoid the requirements of this section and section
10 3.5 of this chapter if the result of one (1) or more of the subprojects
11 cannot reasonably be considered an independently desirable end in
12 itself without reference to another capital project. This subsection does
13 not prohibit a political subdivision from undertaking a series of capital
14 projects in which the result of each capital project can reasonably be
15 considered an independently desirable end in itself without reference
16 to another capital project.
17 (k) (l) This subsection applies to a political subdivision for which a
18 petition requesting a public question has been submitted under section
19 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
20 the political subdivision may adopt a resolution to withdraw a
21 controlled project from consideration in a public question. If the
22 legislative body provides a certified copy of the resolution to the county
23 auditor and the county election board not later than sixty-three (63)
24 days before the election at which the public question would be on the
25 ballot, the public question on the controlled project shall not be placed
26 on the ballot and the public question on the controlled project shall not
27 be held, regardless of whether the county auditor has certified the
28 public question to the county election board. If the withdrawal of a
29 public question under this subsection requires the county election
30 board to reprint ballots, the political subdivision withdrawing the
31 public question shall pay the costs of reprinting the ballots. If a political
32 subdivision withdraws a public question under this subsection that
33 would have been held at a special election and the county election
34 board has printed the ballots before the legislative body of the political
35 subdivision provides a certified copy of the withdrawal resolution to
36 the county auditor and the county election board, the political
37 subdivision withdrawing the public question shall pay the costs
38 incurred by the county in printing the ballots. If a public question on a
39 controlled project is withdrawn under this subsection, a public question
40 under this section on the same controlled project or a substantially
41 similar controlled project may not be submitted to the voters earlier
42 than three hundred fifty (350) days after the date the resolution
2025 IN 1368—LS 7457/DI 125 7
1 withdrawing the public question is adopted.
2 (l) (m) If a public question regarding a controlled project is placed
3 on the ballot to be voted on at an election under this section, the
4 political subdivision shall submit to the department of local
5 government finance, at least thirty (30) days before the election, the
6 following information regarding the proposed controlled project for
7 posting on the department's Internet web site: website:
8 (1) The cost per square foot of any buildings being constructed as
9 part of the controlled project.
10 (2) The effect that approval of the controlled project would have
11 on the political subdivision's property tax rate.
12 (3) The maximum term of the bonds or lease.
13 (4) The maximum principal amount of the bonds or the maximum
14 lease rental for the lease.
15 (5) The estimated interest rates that will be paid and the total
16 interest costs associated with the bonds or lease.
17 (6) The purpose of the bonds or lease.
18 (7) In the case of a controlled project proposed by a school
19 corporation:
20 (A) the current and proposed square footage of school building
21 space per student;
22 (B) enrollment patterns within the school corporation; and
23 (C) the age and condition of the current school facilities.
24 (m) (n) If a majority of the eligible voters voting on the public
25 question vote in opposition to the public question, a petition may be
26 submitted to the county auditor to request that the limit under
27 subsection (h)(2)(B) (i)(2)(B) apply to the holding of a subsequent
28 public question by the political subdivision. If such a petition is
29 submitted to the county auditor and is signed by the lesser of:
30 (1) five hundred (500) persons who are either owners of property
31 within the political subdivision or registered voters residing
32 within the political subdivision; or
33 (2) five percent (5%) of the registered voters residing within the
34 political subdivision;
35 the limit under subsection (h)(2)(B) (i)(2)(B) applies to the holding of
36 a second public question by the political subdivision and the limit
37 under subsection (h)(2)(A) (i)(2)(A) does not apply to the holding of
38 a second public question by the political subdivision.
39 (n) (o) At the request of a political subdivision that proposes to
40 impose property taxes to pay debt service on bonds or lease rentals on
41 a lease for a controlled project, the county auditor of a county in which
42 the political subdivision is located shall determine the estimated
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1 average percentage of property tax increase on a homestead to be paid
2 to the political subdivision that must be included in the public question
3 under subsection (c) as follows:
4 STEP ONE: Determine the average assessed value of a homestead
5 located within the political subdivision.
6 STEP TWO: For purposes of determining the net assessed value
7 of the average homestead located within the political subdivision,
8 subtract:
9 (A) an amount for the homestead standard deduction under
10 IC 6-1.1-12-37 as if the homestead described in STEP ONE
11 was eligible for the deduction; and
12 (B) an amount for the supplemental homestead deduction
13 under IC 6-1.1-12-37.5 as if the homestead described in STEP
14 ONE was eligible for the deduction;
15 from the result of STEP ONE.
16 STEP THREE: Divide the result of STEP TWO by one hundred
17 (100).
18 STEP FOUR: Determine the overall average tax rate per one
19 hundred dollars ($100) of assessed valuation for the current year
20 imposed on property located within the political subdivision.
21 STEP FIVE: For purposes of determining net property tax liability
22 of the average homestead located within the political subdivision:
23 (A) multiply the result of STEP THREE by the result of STEP
24 FOUR; and
25 (B) as appropriate, apply any currently applicable county
26 property tax credit rates and the credit for excessive property
27 taxes under IC 6-1.1-20.6-7.5(a)(1).
28 STEP SIX: Determine the amount of the political subdivision's
29 part of the result determined in STEP FIVE.
30 STEP SEVEN: Determine the estimated tax rate that will be
31 imposed if the public question is approved by the voters.
32 STEP EIGHT: Multiply the result of STEP SEVEN by the result
33 of STEP THREE.
34 STEP NINE: Divide the result of STEP EIGHT by the result of
35 STEP SIX, expressed as a percentage.
36 (o) (p) At the request of a political subdivision that proposes to
37 impose property taxes to pay debt service on bonds or lease rentals on
38 a lease for a controlled project, the county auditor of a county in which
39 the political subdivision is located shall determine the estimated
40 average percentage of property tax increase on a business property to
41 be paid to the political subdivision that must be included in the public
42 question under subsection (c) as follows:
2025 IN 1368—LS 7457/DI 125 9
1 STEP ONE: Determine the average assessed value of business
2 property located within the political subdivision.
3 STEP TWO: Divide the result of STEP ONE by one hundred
4 (100).
5 STEP THREE: Determine the overall average tax rate per one
6 hundred dollars ($100) of assessed valuation for the current year
7 imposed on property located within the political subdivision.
8 STEP FOUR: For purposes of determining net property tax
9 liability of the average business property located within the
10 political subdivision:
11 (A) multiply the result of STEP TWO by the result of STEP
12 THREE; and
13 (B) as appropriate, apply any currently applicable county
14 property tax credit rates and the credit for excessive property
15 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
16 was three percent (3%).
17 STEP FIVE: Determine the amount of the political subdivision's
18 part of the result determined in STEP FOUR.
19 STEP SIX: Determine the estimated tax rate that will be imposed
20 if the public question is approved by the voters.
21 STEP SEVEN: Multiply the result of STEP TWO by the result of
22 STEP SIX.
23 STEP EIGHT: Divide the result of STEP SEVEN by the result of
24 STEP FIVE, expressed as a percentage.
25 (p) (q) The county auditor shall certify the estimated average
26 percentage of property tax increase on a homestead to be paid to the
27 political subdivision determined under subsection (n), (o), and the
28 estimated average percentage of property tax increase on a business
29 property to be paid to the political subdivision determined under
30 subsection (o), (p), in a manner prescribed by the department of local
31 government finance, and provide the certification to the political
32 subdivision that proposes to impose property taxes. The political
33 subdivision shall provide the certification to the county election board
34 and include the estimated average percentages in the language of the
35 public question at the time the language of the public question is
36 submitted to the county election board for approval as described in
37 subsection (c).
38 SECTION 3. IC 6-1.1-20-4.3, AS ADDED BY P.L.136-2024,
39 SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
40 JULY 1, 2025]: Sec. 4.3. (a) This section applies only if, with respect
41 to a particular controlled project that fulfilled the referendum process
42 under sections 3.5 and 3.6 of this chapter, the political subdivision
2025 IN 1368—LS 7457/DI 125 10
1 subsequently changes the scope of the controlled project beyond that
2 initially presented.
3 (b) Notwithstanding any other provision in this chapter, if at least
4 ten (10) persons who are either owners of property within the political
5 subdivision or registered voters residing within the political
6 subdivision file a petition with the proper officers of the political
7 subdivision contending that the scope of a controlled project has
8 changed from how it was initially presented, the proper officers of the
9 political subdivision shall hold a public hearing to determine whether
10 any change in scope is significant enough to warrant a new referendum
11 process. A petition under this subsection must be filed not later than
12 one (1) year after the controlled project received final approval.
13 (c) Notwithstanding any other provision in this chapter, if it is
14 determined at the hearing described in subsection (b) that the political
15 subdivision has subsequently changed the scope of a controlled project
16 beyond that initially presented as described in subsection (a), the
17 following procedures apply:
18 (1) A petition requesting the application of the local public
19 question process under this section may be filed using, and in
20 compliance with, the provisions that initially applied to the
21 particular controlled project under section 3.5 of this chapter. For
22 purposes of this subdivision, the relevant provisions in section 3.5
23 of this chapter shall be construed in a manner consistent with this
24 section.
25 (2) If a sufficient petition requesting the application of the local
26 public question process for purposes of this section has been filed
27 under subdivision (1), the following question shall be submitted
28 to the eligible voters at the election conducted under this section:
29 "On ______ (insert date) the voters approved a public question to
30 increase property taxes paid to the _______ (insert the type of
31 taxing unit) by homeowners and businesses. The political
32 subdivision has determined that the scope of the project for which
33 the pubic question was placed on the ballot has changed beyond
34 that initially presented. To fund the increase in the scope of the
35 project, the average property tax paid to the _______ (insert the
36 type of taxing unit) per year on a residence is estimated to
37 increase by ______% (insert the estimated average percentage of
38 property tax increase paid to the political subdivision on a
39 residence within the political subdivision) and the average
40 property tax paid to the _____ (insert the type of taxing unit) per
41 year on a business property would increase by ______% (insert
42 the estimated average percentage of property tax increase paid to
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1 the political subdivision on a business property within the
2 political subdivision). Shall ________ (insert the name of the
3 political subdivision) increase property taxes paid to the _______
4 (insert the type of taxing unit) by homeowners and businesses to
5 fund the increase in the scope of the project previously approved?
6 If this public question is approved by the voters, the average
7 property tax paid to the _______ (insert the type of taxing unit)
8 per year on a residence would increase by ______% (insert the
9 estimated average percentage of property tax increase paid to the
10 political subdivision on a residence within the political
11 subdivision) and the average property tax paid to the _____
12 (insert the type of taxing unit) per year on a business property
13 would increase by ______% (insert the estimated average
14 percentage of property tax increase paid to the political
15 subdivision on a business property within the political
16 subdivision).".
17 (3) The public question must appear on the ballot in the form
18 approved by the county election board. If the political subdivision
19 in which the particular controlled project is located in more than
20 one (1) county, the county election board of each county shall
21 jointly approve the form of the public question that will appear on
22 the ballot in each county. The form approved by the county
23 election board may differ from the language certified to the
24 county election board by the county auditor. If the county election
25 board approves the language of a public question under this
26 subsection, the county election board shall submit the language to
27 the department of local government finance for review.
28 (4) The department of local government finance shall review the
29 language of the public question to evaluate whether the
30 description of the controlled project is accurate and is not biased
31 against either a vote in favor of the controlled project or a vote
32 against the controlled project. The department of local
33 government finance may either approve the ballot language as
34 submitted or recommend that the ballot language be modified as
35 necessary to ensure that the description of the controlled project
36 is accurate and is not biased. The department of local government
37 finance shall certify its approval or recommendations to the
38 county auditor and the county election board not more than ten
39 (10) days after the language of the public question is submitted to
40 the department for review. If the department of local government
41 finance recommends a modification to the ballot language, the
42 county election board shall, after reviewing the recommendations
2025 IN 1368—LS 7457/DI 125 12
1 of the department of local government finance, submit modified
2 ballot language to the department for the department's approval
3 or recommendation of any additional modifications. The public
4 question may not be certified by the county auditor under
5 subdivision (5) unless the department of local government finance
6 has first certified the department's final approval of the ballot
7 language for the public question.
8 (5) The county auditor shall certify the finally approved public
9 question according to the following:
10 (A) In the case of a political subdivision other than a school
11 corporation, under IC 3-10-9-3 IC 3-10-9-3(a) to the county
12 election board of each county in which the political
13 subdivision is located. The certification must occur not later
14 than noon:
15 (A) (i) seventy-four (74) days before a primary election if
16 the public question is to be placed on the primary or
17 municipal primary election ballot; or
18 (B) (ii) August 1 if the public question is to be placed on the
19 general or municipal election ballot.
20 (B) In the case of a school corporation, under
21 IC 3-10-9-3(b) to the county election board of each county
22 in which the political subdivision is located. The
23 certification must occur not later than noon August 1.
24 Subject to the certification requirements and deadlines
25 under this subsection, the public question shall be placed
26 on the ballot at the next election permitted under
27 IC 3-10-9-3(b).
28 (6) The public question shall be placed on the ballot according to
29 the following:
30 (A) In the case of a political subdivision other than a school
31 corporation, at the next primary election, general election or
32 municipal election in which all voters of the political
33 subdivision are entitled to vote. However, if a primary
34 election, general election, or municipal election will not be
35 held during the first year in which the public question is
36 eligible to be placed on the ballot under this section and if the
37 political subdivision requests the public question to be placed
38 on the ballot at a special election, the public question shall be
39 placed on the ballot at a special election to be held on the first
40 Tuesday after the first Monday in May or November of the
41 year. The certification must occur not later than noon
42 seventy-four (74) days before a special election to be held in
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1 May (if the special election is to be held in May) or noon on
2 August 1 (if the special election is to be held in November).
3 The fiscal body of the political subdivision that requests the
4 special election shall pay the costs of holding the special
5 election. The county election board shall give notice under
6 IC 5-3-1 of a special election conducted under this subsection.
7 A special election conducted under this subsection is under the
8 direction of the county election board. The county election
9 board shall take all steps necessary to carry out the special
10 election.
11 (B) In the case of a school corporation, at the next general
12 election in which all voters of the political subdivision are
13 entitled to vote.
14 (7) The circuit court clerk shall certify the results of the public
15 question to the following:
16 (A) The county auditor of each county in which the political
17 subdivision is located.
18 (B) The department of local government finance.
19 (8) IC 3, to the extent not inconsistent with this section, applies to
20 an election held under this section.
21 (9) If a majority of the eligible voters voting on the public
22 question vote in opposition to the public question, or if a petition
23 is not filed under subdivision (1), the political subdivision may
24 not proceed with the changed scope of the controlled project. In
25 that case, the political subdivision may either:
26 (A) proceed with the controlled project as it was initially
27 presented; or
28 (B) terminate the controlled project as it was initially
29 presented and initiate procedures for the controlled project that
30 reflects the change in scope.
31 (10) If a majority of the eligible voters voting on the public
32 question vote in favor of the public question, the political
33 subdivision may impose property taxes to fund the increase in the
34 scope of the controlled project previously approved.
35 SECTION 4. IC 20-26-7-18, AS AMENDED BY P.L.250-2023,
36 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
37 JULY 1, 2025]: Sec. 18. Subject to IC 5-1-11.5, a school corporation
38 may issue and sell bonds under the general statutes governing the
39 issuance of bonds to purchase and improve buildings or lands, or both.
40 All laws relating to approval (if required) in a local public question
41 under IC 6-1.1-20, including the requirement that a local public
42 question may be placed on the ballot only at a general election, the
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1 filing of petitions, remonstrances, and objecting petitions, giving
2 notices of the filing of petitions, the determination to issue bonds, and
3 the appropriation of the proceeds of the bonds are applicable to the
4 issuance of bonds under section 17 of this chapter.
5 SECTION 5. IC 20-46-1-8, AS AMENDED BY P.L.162-2024,
6 SECTION 25, AND AS AMENDED BY P.L.36-2024, SECTION 10,
7 AND AS AMENDED BY P.L.104-2024, SECTION 51, AND AS
8 AMENDED BY THE TECHNICAL CORRECTIONS BILL OF THE
9 2025 GENERAL ASSEMBLY, IS CORRECTED AND AMENDED
10 TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 8. (a)
11 Subject to subsections (e), (f), and (g) and this chapter, the governing
12 body of a school corporation may adopt a resolution to place a
13 referendum under this chapter on the ballot for any of the following
14 purposes:
15 (1) The governing body of the school corporation determines that
16 it cannot, in a calendar year, carry out its public educational duty
17 unless it imposes a referendum tax levy under this chapter.
18 (2) The governing body of the school corporation determines that
19 a referendum tax levy under this chapter should be imposed to
20 replace property tax revenue that the school corporation will not
21 receive because of the application of the credit under
22 IC 6-1.1-20.6.
23 (3) Except for resolutions described in subsection (b), the
24 governing body makes the determination required under
25 subdivision (1) or (2) and determines to share a portion of the
26 referendum proceeds with a charter school, excluding a virtual
27 charter school, in the manner prescribed in subsection (e).
28 (b) A resolution for a referendum for a county described in section
29 21 of this chapter that is adopted after May 10, 2023, shall specify that
30 a portion of the proceeds collected from the proposed levy will be
31 distributed to applicable charter schools in the manner described under
32 section 21 of this chapter.
33 (c) The governing body of the school corporation shall certify a
34 copy of the resolution to place a referendum on the ballot to the
35 following:
36 (1) The department of local government finance, including:
37 (A) the language for the question required by section 10 of this
38 chapter, or in the case of a resolution to extend a referendum
39 levy certified to the department of local government finance
40 after March 15, 2016, section 10.1 of this chapter; and
41 (B) a copy of the revenue spending plan adopted under
42 subsection (g).
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1 The language of the public question must include the estimated
2 average percentage increases certified by the county auditor under
3 section 10(e) or 10.1(f) of this chapter, as applicable. The
4 governing body of the school corporation shall also provide the
5 county auditor's certification described in section 10(e) or 10.1(f)
6 of this chapter, as applicable. The department of local government
7 finance shall post the values certified by the county auditor to the
8 department's website. The department shall review the language
9 for compliance with section 10 or 10.1 of this chapter, whichever
10 is applicable, and either approve or reject the language. The
11 department shall send its decision to the governing body of the
12 school corporation not more than ten (10) days after both the
13 certification of the county auditor described in section 10(e) or
14 10.1(f) of this chapter, as applicable, and the resolution is are
15 submitted to the department. If the language is approved, the
16 governing body of the school corporation shall certify a copy of
17 the resolution, including the language for the question and the
18 department's approval.
19 (2) The county fiscal body of each county in which the school
20 corporation is located (for informational purposes only).
21 (3) The circuit court clerk of each county in which the school
22 corporation is located.
23 (d) If a school safety referendum tax levy under IC 20-46-9 has been
24 approved by the voters in a school corporation at any time in the
25 previous three (3) years, the school corporation may not:
26 (1) adopt a resolution to place a referendum under this chapter on
27 the ballot; or
28 (2) otherwise place a referendum under this chapter on the ballot.
29 (e) Except as provided in section 21 of this chapter, the resolution
30 described in subsection (a) must indicate whether proceeds in the
31 school corporation's education fund collected from a tax levy under this
32 chapter will be used to provide a distribution to a charter school or
33 charter schools, excluding a virtual charter school, under IC 20-40-3-5
34 as well as the amount that will be distributed to the particular charter
35 school or charter schools. A school corporation may request from the
36 designated charter school or charter schools any financial
37 documentation necessary to demonstrate the financial need of the
38 charter school or charter schools. Distribution to a charter school of
39 proceeds from a referendum held before May 10, 2023, does not
40 provide exemption from this chapter.
41 (f) This subsection applies to a resolution described in subsection
42 (a) for a county described in section 21(a) of this chapter that is
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1 adopted after May 10, 2023. The resolution described in subsection (a)
2 shall include a projection of the amount that the school corporation
3 expects to be distributed to a particular charter school, excluding
4 virtual charter schools or adult high schools, under section 21 of this
5 chapter if the charter school voluntarily elects to participate in the
6 referendum in the manner described in subsection (i). At least sixty
7 (60) days before the resolution described in subsection (a) is voted on
8 by the governing body, the school corporation shall contact the
9 department to determine the number of students in kindergarten
10 through grade 12 who have legal settlement in the school corporation
11 but attend a charter school, excluding virtual charter schools or adult
12 high schools, and who receive not more than fifty percent (50%) virtual
13 instruction. The department shall provide the school corporation with
14 the number of students with legal settlement in the school corporation
15 who attend a charter school and who receive not more than fifty percent
16 (50%) virtual instruction, which shall be disaggregated for each
17 particular charter school, excluding a virtual charter school or adult
18 high school. The projection may include an expected increase in
19 charter schools during the term the levy is imposed under this chapter.
20 The department of local government finance shall prescribe the manner
21 in which the projection shall be calculated. The governing body shall
22 take into consideration the projection when adopting the revenue
23 spending plan under subsection (g).
24 (g) As part of the resolution described in subsection (a), the
25 governing body of the school corporation shall adopt a revenue
26 spending plan for the proposed referendum tax levy that includes:
27 (1) an estimate of the amount of annual revenue expected to be
28 collected if a levy is imposed under this chapter;
29 (2) the specific purposes for which the revenue collected from a
30 levy imposed under this chapter will be used;
31 (3) an estimate of the annual dollar amounts that will be expended
32 for each purpose described in subdivision (2); and
33 (4) for a resolution for a referendum that is adopted after May 10,
34 2023, for a county described in section 21(a) of this chapter, the
35 projected revenue that shall be distributed to charter schools as
36 provided in subsections (f) and (i). The revenue spending plan
37 shall also take into consideration deviations in the proposed
38 revenue spending plan if the actual charter school distributions
39 exceed or are lower than the projected charter school distributions
40 described in subsection (f). The resolution shall include for each
41 charter school that elects to participate under subsection (i)
42 information described in subdivisions (1) through (3).
2025 IN 1368—LS 7457/DI 125 17
1 (h) A school corporation shall specify in its proposed budget the
2 school corporation's revenue spending plan adopted under subsection
3 (g) and annually present the revenue spending plan at its public hearing
4 on the proposed budget under IC 6-1.1-17-3.
5 (i) This subsection applies to a resolution described in subsection
6 (a) for a county described in section 21(a) of this chapter that is
7 adopted after May 10, 2023. At least forty-five (45) days before the
8 resolution described in subsection (a) is voted on by the governing
9 body, the school corporation shall contact each charter school,
10 excluding virtual charter schools or adult high schools, disclosed by the
11 department to the school corporation under subsection (f) to determine
12 whether the charter school will participate in the referendum. The
13 notice must include the total amount of the school corporation's
14 expected need, the corresponding estimate for that amount divided by
15 the number of students enrolled in the school corporation, and the date
16 on which the governing body of the school corporation will vote on the
17 resolution. The charter school must respond in writing to the school
18 corporation, which may be by electronic mail addressed to the
19 superintendent of the school corporation, at least fifteen (15) days
20 prior to the date that the resolution described in subsection (a) is to be
21 voted on by the governing body. If the charter school elects to not
22 participate in the referendum, the school corporation may exclude
23 distributions to the charter school under section 21 of this chapter and
24 from the projection described in subsection (f). If the charter school
25 elects to participate in the referendum, the charter school may receive
26 distributions under section 21 of this chapter and must be included in
27 the projection described in subsection (f). In addition, a charter school
28 that elects to participate in the referendum under this subsection shall
29 contribute a proportionate share of the cost to conduct the referendum
30 based on the total combined ADM of the school corporation and any
31 participating charter schools.
32 (j) This subsection applies to a resolution described in subsection
33 (a) for a county described in section 21(a) of this chapter that is
34 adopted after May 10, 2023. At least thirty (30) days before the
35 resolution described in subsection (a) referendum submitted to the
36 voters under this chapter is voted on by the governing body, public in
37 a primary or general election, the school corporation that is pursuing
38 the resolution referendum and any charter school that has elected to
39 participate under subsection (i) shall post a referendum disclosure
40 statement on each school's respective website that contains the
41 following information:
42 (1) The salaries of all employees employed by position within the
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1 school corporation or charter school listed from highest salary to
2 lowest salary and a link to Gateway Indiana for access to
3 individual salaries.
4 (2) An acknowledgment that the school corporation or charter
5 school is not committing any crime described in IC 35-44.1-1.
6 (3) A link to the school corporation's or charter school's most
7 recent state board of accounts audit on the state board of accounts'
8 website.
9 (4) The current enrollment of the school corporation or charter
10 school disaggregated by student group and race.
11 (5) The school corporation's or charter school's high school
12 graduation rate.
13 (6) The school corporation's or charter school's annual retention
14 rate for teachers for the previous five (5) years.
15 SECTION 6. IC 20-46-1-14, AS AMENDED BY P.L.227-2023,
16 SECTION 135, IS AMENDED TO READ AS FOLLOWS
17 [EFFECTIVE JULY 1, 2025]: Sec. 14. (a) The referendum shall be
18 held in the next primary election, general election, or municipal
19 election as provided under IC 3-10-9-3(b), in which all the registered
20 voters who are residents of the appellant school corporation are entitled
21 to vote after certification of the question. under IC 3-10-9-3. The
22 certification of the question must occur not later than noon
23 (1) seventy-four (74) days before a primary election if the
24 question is to be placed on the primary or municipal primary
25 election ballot; or
26 (2) August 1. if the question is to be placed on the general or
27 municipal election ballot.
28 (b) However, if a primary election, general election, or municipal
29 election will not be held during the first year in which the public
30 question is eligible to be placed on the ballot under this chapter and if
31 the appellant school corporation requests the public question to be
32 placed on the ballot at a special election, the public question shall be
33 placed on the ballot at a special election to be held on the first Tuesday
34 after the first Monday in May or November of the year. The
35 certification must occur not later than noon:
36 (1) seventy-four (74) days before a special election to be held in
37 May (if the special election is to be held in May); or
38 (2) on August 1 (if the special election is to be held in
39 November).
40 (c) If the referendum is not conducted at a primary election, general
41 election, or municipal election, the appellant school corporation in
42 which the referendum is to be held shall pay all the costs of holding the
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1 referendum.
2 SECTION 7. IC 20-46-9-6, AS AMENDED BY P.L.162-2024,
3 SECTION 26, AND AS AMENDED BY P.L.156-2024, SECTION 30,
4 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
5 OF THE 2025 GENERAL ASSEMBLY, IS CORRECTED AND
6 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
7 Sec. 6. (a) Subject to this chapter, the governing body of a school
8 corporation may adopt a resolution to place a referendum under this
9 chapter on the ballot if the governing body of the school corporation
10 determines that a referendum levy should be imposed for measures to
11 improve school safety as described in IC 20-40-20-6(a) or
12 IC 20-40-20-6(b).
13 (b) Except as provided in section 22 of this chapter, a school
14 corporation may, with the approval of the majority of members of the
15 governing body, distribute a portion of the proceeds of a tax levy
16 collected under this chapter that is deposited in the fund to a charter
17 school, excluding a virtual charter school, that is located within the
18 attendance area of the school corporation, to be used by the charter
19 school for the purposes described in IC 20-40-20-6(a).
20 (c) This subsection applies to a resolution described in subsection
21 (a) that is adopted after May 10, 2023, in a county described in section
22 22(a) of this chapter. A resolution shall specify that a portion of the
23 proceeds of the proposed levy will be distributed to applicable charter
24 schools in the manner described under section 22 of this chapter if the
25 charter school voluntarily elects to participate in the referendum in the
26 manner described in subsection (i).
27 (d) This subsection applies to a resolution described in subsection
28 (a) that is adopted after May 10, 2023, in a county described in section
29 22(a) of this chapter. The resolution described in subsection (a) shall
30 include a projection of the amount that the school corporation expects
31 to be distributed to a particular charter school, excluding virtual charter
32 schools or adult high schools, under section 22 of this chapter that
33 elects to participate in the referendum under subsection (i). At least
34 sixty (60) days before the resolution described in subsection (a) is
35 voted on by the governing body, the school corporation shall contact
36 the department to determine the number of students in kindergarten
37 through grade 12 who have legal settlement in the school corporation
38 but attend a charter school, excluding virtual charter schools or adult
39 high schools, and who receive not more than fifty percent (50%) virtual
40 instruction. The department shall provide the school corporation with
41 the number of students with legal settlement in the school corporation
42 who attend a charter school, which shall be disaggregated for each
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1 particular charter school, excluding a virtual charter school or adult
2 high school. The projection may include an expected increase in
3 charter schools during the term the levy is imposed. The department of
4 local government finance shall prescribe the manner in which the
5 projection shall be calculated. The governing body shall take into
6 consideration the projection when adopting the revenue spending plan
7 under subsection (g).
8 (e) The governing body of the school corporation shall certify a
9 copy of the resolution to the following:
10 (1) The department of local government finance, including:
11 (A) the language for the question required by section 9 of this
12 chapter, or in the case of a resolution to extend a referendum
13 levy certified to the department of local government finance,
14 section 10 of this chapter; and
15 (B) a copy of the revenue spending plan adopted under
16 subsection (g).
17 The language of the public question must include the estimated
18 average percentage increases certified by the county auditor under
19 section 9(d) or 10(f) of this chapter, as applicable. The governing
20 body of the school corporation shall also provide the county
21 auditor's certification described in section 9(d) or 10(f) of this
22 chapter, as applicable. The department of local government
23 finance shall post the values certified by the county auditor to the
24 department's website. The department shall review the language
25 for compliance with section 9 or 10 of this chapter, whichever is
26 applicable, and either approve or reject the language. The
27 department shall send its decision to the governing body of the
28 school corporation not more than ten (10) days after both the
29 certification of the county auditor described in section 9(d) or
30 10(f) of this chapter, as applicable, and the resolution is are
31 submitted to the department. If the language is approved, the
32 governing body of the school corporation shall certify a copy of
33 the resolution, including the language for the question and the
34 department's approval.
35 (2) The county fiscal body of each county in which the school
36 corporation is located (for informational purposes only).
37 (3) The circuit court clerk of each county in which the school
38 corporation is located.
39 (f) Except as provided in section 22 of this chapter, the resolution
40 described in subsection (a) must indicate whether proceeds in the
41 school corporation's fund collected from a tax levy under this chapter
42 will be used to provide a distribution to a charter school or charter
2025 IN 1368—LS 7457/DI 125 21
1 schools, excluding a virtual charter school, under IC 20-40-20-6(b) as
2 well as the amount that will be distributed to the particular charter
3 school or charter schools. A school corporation may request from the
4 designated charter school or charter schools any financial
5 documentation necessary to demonstrate the financial need of the
6 charter school or charter schools.
7 (g) As part of the resolution described in subsection (a), the
8 governing body of the school corporation shall adopt a revenue
9 spending plan for the proposed referendum tax levy that includes:
10 (1) an estimate of the amount of annual revenue expected to be
11 collected if a levy is imposed under this chapter;
12 (2) the specific purposes described in IC 20-40-20-6 for which the
13 revenue collected from a levy imposed under this chapter will be
14 used;
15 (3) an estimate of the annual dollar amounts that will be expended
16 for each purpose described in subdivision (2); and
17 (4) for a resolution for a referendum that is adopted after May 10,
18 2023, for a county described in section 22(a) of this chapter, the
19 projected revenue that shall be distributed to charter schools as
20 provided in subsection (d). The revenue spending plan shall also
21 take into consideration deviations in the proposed revenue
22 spending plan if the actual charter school distributions exceed or
23 are lower than the projected charter school distributions described
24 in subsection (d). The resolution shall include for each charter
25 school that elects to participate under subsection (i) information
26 described in subdivisions (1) through (3).
27 (h) A school corporation shall specify in its proposed budget the
28 school corporation's revenue spending plan adopted under subsection
29 (g) and annually present the revenue spending plan at its public hearing
30 on the proposed budget under IC 6-1.1-17-3.
31 (i) This subsection applies to a resolution described in subsection
32 (a) for a county described in section 22(a) of this chapter that is
33 adopted after May 10, 2023. At least forty-five (45) days before the
34 resolution described in subsection (a) is voted on by the governing
35 body, the school corporation shall contact each charter school,
36 excluding virtual charter schools or adult high schools, disclosed by the
37 department to the school corporation under subsection (f) to determine
38 whether the charter school will participate in the referendum. The
39 notice must include the total amount of the school corporation's
40 expected need, the corresponding estimate of that amount divided by
41 the number of students enrolled in the school corporation, and the date
42 on which the governing body of the school corporation will vote on the
2025 IN 1368—LS 7457/DI 125 22
1 resolution. The charter school must respond in writing to the school
2 corporation, which may be by electronic mail addressed to the
3 superintendent of the school corporation, at least fifteen (15) days
4 prior to the date that the resolution described in subsection (a) is to be
5 voted on by the governing body. If the charter school elects to not
6 participate in the referendum, the school corporation may exclude
7 distributions to the charter school under section 22 of this chapter and
8 from the projection described in subsection (d). If the charter school
9 elects to participate in the referendum, the charter school may receive
10 distributions under section 22 of this chapter and must be included in
11 the projection described in subsection (d). In addition, a charter school
12 that elects to participate in the referendum under this subsection shall
13 contribute a proportionate share of the cost to conduct the referendum
14 based on the total combined ADM of the school corporation and any
15 participating charter schools.
16 (j) This subsection applies to a resolution described in subsection
17 (a) for a county described in section 22(a) of this chapter that is
18 adopted after May 10, 2023. At least thirty (30) days before the
19 resolution described in subsection (a) referendum submitted to the
20 voters under this chapter is voted on by the governing body, public in
21 a primary or general election, the school corporation that is pursuing
22 the resolution referendum and any charter school that has elected to
23 participate under subsection (i) shall post a referendum disclosure
24 statement on each school's respective website that contains the
25 following information:
26 (1) The salaries of all employees employed by position within the
27 school corporation or charter school listed from highest salary to
28 lowest salary and a link to Gateway Indiana for access to
29 individual salaries.
30 (2) An acknowledgment that the school corporation or charter
31 school is not committing any crime described in IC 35-44.1-1.
32 (3) A link to the school corporation's or charter school's most
33 recent state board of accounts audit on the state board of accounts'
34 website.
35 (4) The current enrollment of the school corporation or charter
36 school disaggregated by student group and race.
37 (5) The school corporation's or charter school's high school
38 graduation rate.
39 (6) The school corporation's or charter school's annual retention
40 rate for teachers for the previous five (5) years.
41 SECTION 8. IC 20-46-9-14, AS AMENDED BY P.L.227-2023,
42 SECTION 136, IS AMENDED TO READ AS FOLLOWS
2025 IN 1368—LS 7457/DI 125 23
1 [EFFECTIVE JULY 1, 2025]: Sec. 14. (a) The referendum shall be
2 held in the next primary election, general election, or municipal
3 election as provided under IC 3-10-9-3(b), in which all the registered
4 voters who are residents of the school corporation are entitled to vote
5 after certification of the question. under IC 3-10-9-3. The certification
6 of the question must occur not later than noon
7 (1) seventy-four (74) days before a primary election if the
8 question is to be placed on the primary or municipal primary
9 election ballot; or
10 (2) August 1. if the question is to be placed on the general or
11 municipal election ballot.
12 (b) However, if a primary election, general election, or municipal
13 election will not be held during the first year in which the public
14 question is eligible to be placed on the ballot under this chapter and if
15 the school corporation requests the public question to be placed on the
16 ballot at a special election, the public question shall be placed on the
17 ballot at a special election to be held on the first Tuesday after the first
18 Monday in May or November of the year. The certification must occur
19 not later than noon:
20 (1) seventy-four (74) days before a special election to be held in
21 May (if the special election is to be held in May); or
22 (2) August 1 (if the special election is to be held in November).
23 (c) If the referendum is not conducted at a primary election, general
24 election, or municipal election, the school corporation in which the
25 referendum is to be held shall pay all the costs of holding the
26 referendum.
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