LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 7539 NOTE PREPARED: Jan 6, 2025
BILL NUMBER: HB 1543 BILL AMENDED:
SUBJECT: Vigo County Courts.
FIRST AUTHOR: Rep. Heaton BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
DEDICATED
FEDERAL
Summary of Legislation: This bill allows the judges of the Vigo circuit and superior courts to jointly
appoint one magistrate to serve the Vigo County courts.
Effective Date: July 1, 2025.
Explanation of State Expenditures: Summary - A new magistrate for Vigo County is estimated to cost
about $213,083 annually, beginning in FY 2026.
Additional Information - The salaries of circuit and superior court judges and magistrates can be adjusted
each year by one of two methods:
• The General Assembly can increase the amount specified in statute.
• If the General Assembly does not increase the salary of judicial officers by a nominal amount, then
under IC 33-38-5-8.1, salaries of judicial officers can be adjusted by the amount that executive staff salaries
in the same salary level are increased and the Chief Justice of the Indiana Supreme Court approves the
increase.
State expenditures associated with these new court officers also depend on the costs of fringe benefits for
state employees. While most of the benefits are based on a percentage of the salaries of the employee, the
costs of medical insurance for the persons filling these new positions will depend on future decisions of the
executive branch. The extent to which the state would pass along any increase in health insurance costs to
employees is unknown.
LSA uses the five-year average of normal costs between FY 2019 and FY 2023 of each active member of
the Judges Retirement Fund less the member’s contribution (roughly 6% of payroll) to calculate the annual
retirement costs of judicial officers. Normal cost is defined as the present value of benefits accruing for a
particular plan year.
Explanation of State Revenues:
HB 1543 1 Explanation of Local Expenditures: Vigo County may need to provide office space for the new magistrate.
Explanation of Local Revenues:
State Agencies Affected: Indiana Supreme Court.
Local Agencies Affected: Vigo County.
Information Sources: Indiana Supreme Court, Trial Court Fee Manual,
https://www.in.gov/courts/publications/reports/; Indiana Public Retirement System website,
https://www.in.gov/inprs/publications/actuarial-valuation-reports/; Indiana State Budget Agency, Policy
Instructions, FY 2026 - 2027,
https://www.in.gov/sba/files/FY25-Reserve-Memo-and-Supplementary-Budget-Instructions.pdf.
Fiscal Analyst: Corrin Harvey, 317-234-9438.
HB 1543 2