Introduced Version
HOUSE BILL No. 1622
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 20-40-23; IC 20-46-10.
Synopsis: Referenda on prekindergarten funding levies. Allows a
county government, in each even-numbered calendar year, to impose
a prekindergarten education referendum tax levy for children three and
four years of age to be implemented under the guidance of an Indiana
United Way entity or the early learning advisory committee, which may
distribute the funds to entities that operate preschool facilities such as
county governments, charter schools, private schools, churches, and
other existing nonprofit preschool centers. Establishes the
prekindergarten education referendum tax levy fund.
Effective: Upon passage.
Johnson B
January 21, 2025, read first time and referred to Committee on Education.
2025 IN 1622—LS 7722/DI 134 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1622
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 20-40-23 IS ADDED TO THE INDIANA CODE
2 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
3 UPON PASSAGE]:
4 Chapter 23. Prekindergarten Education Referendum Tax Levy
5 Fund
6 Sec. 1. As used in this chapter, "fund" refers to the
7 prekindergarten education referendum tax levy fund established
8 under section 4 of this chapter.
9 Sec. 2. As used in this chapter, "levy" refers to a
10 prekindergarten education referendum tax levy imposed under
11 IC 20-46-10 for the fund.
12 Sec. 3. As used in this chapter, "prekindergarten" refers to
13 children who are:
14 (1) three (3) years of age; or
15 (2) four (4) years of age.
16 Sec. 4. The governing body of a county for which a levy is
17 approved under IC 20-46-10 shall establish a prekindergarten
2025 IN 1622—LS 7722/DI 134 2
1 education referendum tax levy fund.
2 Sec. 5. Property tax collections from a levy shall be deposited in
3 the fund.
4 Sec. 6. (a) Subject to subsection (b), money in the fund may be
5 used only for the improvement of prekindergarten education and
6 expenses related to prekindergarten education.
7 (b) Except as provided in IC 20-46-10-22, a county government
8 may distribute, with the approval of the majority of the members
9 of the governing body, a portion of the proceeds of a levy collected
10 under IC 20-46-10 that is deposited in the fund to a charter school,
11 excluding a virtual charter school, that is located within the
12 attendance area of the county, to be used by the charter school for
13 the purposes described in subsection (a).
14 SECTION 2. IC 20-46-10 IS ADDED TO THE INDIANA CODE
15 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
16 UPON PASSAGE]:
17 Chapter 10. Prekindergarten Education Referendum Tax Levy
18 Sec. 1. As used in this chapter, "fund" refers to a
19 prekindergarten education referendum tax levy fund established
20 by the governing body of a county under IC 20-40-23-4.
21 Sec. 2. As used in this chapter, "levy" refers to the property tax
22 levy imposed under this chapter.
23 Sec. 3. As used in this chapter, "prekindergarten" refers to
24 children who are:
25 (1) three (3) years of age; or
26 (2) four (4) years of age.
27 Sec. 3.5. As used in this chapter, "referendum" refers to a
28 referendum under this chapter to be held in even-numbered
29 calendar years beginning with the calendar year starting January
30 1, 2026.
31 Sec. 3.7. The provisions of a referendum that is successful under
32 this chapter shall be implemented under the guidance of:
33 (1) an Indiana United Way entity; or
34 (2) the early learning advisory committee established by
35 IC 12-17.2-3.8-5;
36 which may distribute the funds to entities that operate preschool
37 facilities, such as county governments, charter schools, private
38 schools, churches, and other existing nonprofit preschool centers.
39 Sec. 4. As used in this chapter, "resolution to extend a
40 referendum levy" refers to a resolution adopted under sections 6
41 and 7 of this chapter to place a referendum on the ballot requesting
42 authority to continue imposing a tax rate, which is the same as or
2025 IN 1622—LS 7722/DI 134 3
1 lower than the tax rate previously approved by the voters of the
2 county.
3 Sec. 5. A county government may impose a prekindergarten
4 education referendum tax levy for the county government's fund
5 in the amount allowed under sections 6 through 19 of this chapter,
6 but the amount may not exceed ten cents ($0.10) on each one
7 hundred dollars ($100) of assessed valuation.
8 Sec. 6. (a) Subject to this chapter, the governing body of a
9 county may adopt a resolution to place a referendum under this
10 chapter on the ballot if the governing body of the county
11 determines that a referendum levy should be imposed for measures
12 to improve prekindergarten education as described in
13 IC 20-40-23-6(a) or IC 20-40-23-6(b).
14 (b) Except as provided in section 22 of this chapter, a
15 government may, with the approval of the majority of the members
16 of the governing body, distribute a portion of the proceeds of a levy
17 collected under this chapter that is deposited in the fund to a
18 charter school, excluding a virtual charter school, that is located
19 within the attendance area of the county government, to be used by
20 the charter school for the purposes described in IC 20-40-23-6(a).
21 (c) This subsection applies to a resolution described in
22 subsection (a) that is adopted after May 10, 2025, in a county
23 described in section 22(a) of this chapter. A resolution shall specify
24 that a portion of the proceeds of the proposed levy will be
25 distributed to applicable charter schools in the manner described
26 under section 22 of this chapter if the charter school voluntarily
27 elects to participate in the referendum in the manner described in
28 subsection (i).
29 (d) This subsection applies to a resolution described in
30 subsection (a) that is adopted after May 10, 2025, in a county
31 described in section 22(a) of this chapter. The resolution described
32 in subsection (a) shall include a projection of the amount that the
33 county expects to be distributed to a particular charter school,
34 excluding virtual charter schools or adult high schools, under
35 section 22 of this chapter that elects to participate in the
36 referendum under subsection (i). At least sixty (60) days before the
37 resolution described in subsection (a) is voted on by the governing
38 body, the county shall contact the department to determine the
39 number of students in kindergarten through grade 12 who have
40 legal settlement in the county but attend a charter school,
41 excluding virtual charter schools or adult high schools, and who
42 receive not more than fifty percent (50%) virtual instruction. The
2025 IN 1622—LS 7722/DI 134 4
1 department shall provide the county with the number of students
2 with legal settlement in the county who attend a charter school,
3 which shall be disaggregated for each particular charter school,
4 excluding a virtual charter school or adult high school. The
5 projection may include an expected increase in charter schools
6 during the term the levy is imposed. The department of local
7 government finance shall prescribe the manner in which the
8 projection shall be calculated. The governing body shall take into
9 consideration the projection when adopting the revenue spending
10 plan under subsection (g).
11 (e) The governing body of the county shall certify a copy of the
12 resolution to the following:
13 (1) The department of local government finance, including:
14 (A) the language for the question required by section 9 of
15 this chapter, or in the case of a resolution to extend a
16 referendum levy certified to the department of local
17 government finance, section 10 of this chapter; and
18 (B) a copy of the revenue spending plan adopted under
19 subsection (g).
20 The language of the public question must include the
21 estimated average percentage increases certified by the
22 county auditor under section 9(d) or 10(f) of this chapter, as
23 applicable. The governing body of the county shall also
24 provide the county auditor's certification described in section
25 9(d) or 10(f) of this chapter, as applicable. The department of
26 local government finance shall post the values certified by the
27 county auditor on the department's website. The department
28 shall review the language for compliance with section 9 or 10
29 of this chapter, whichever is applicable, and either approve or
30 reject the language. The department shall send its decision to
31 the governing body of the county not more than ten (10) days
32 after both the certification of the county auditor described in
33 section 9(d) or 10(f) of this chapter, as applicable, and the
34 resolution are submitted to the department. If the language is
35 approved, the governing body of the county shall certify a
36 copy of the resolution, including the language for the question
37 and the department's approval.
38 (2) The circuit court clerk of the county.
39 (f) Except as provided in section 22 of this chapter, the
40 resolution described in subsection (a) must indicate whether
41 proceeds in the county's fund collected from a levy under this
42 chapter will be used to provide a distribution to a charter school or
2025 IN 1622—LS 7722/DI 134 5
1 charter schools, excluding a virtual charter school, under
2 IC 20-40-23-6(b) as well as the amount that will be distributed to
3 the particular charter school or charter schools. A county may
4 request from the designated charter school or charter schools any
5 financial documentation necessary to demonstrate the financial
6 need of the charter school or charter schools.
7 (g) As part of the resolution described in subsection (a), the
8 governing body of the county shall adopt a revenue spending plan
9 for the proposed referendum tax levy that includes:
10 (1) an estimate of the amount of annual revenue expected to
11 be collected if a levy is imposed under this chapter;
12 (2) the specific purposes described in IC 20-40-23-6 for which
13 the revenue collected from a levy imposed under this chapter
14 will be used;
15 (3) an estimate of the annual dollar amounts that will be
16 expended for each purpose described in subdivision (2); and
17 (4) for a resolution for a referendum that is adopted after
18 May 10, 2025, for a county described in section 22(a) of this
19 chapter, the projected revenue that shall be distributed to
20 charter schools as provided in subsection (d). The revenue
21 spending plan shall also take into consideration deviations in
22 the proposed revenue spending plan if the actual charter
23 school distributions exceed or are lower than the projected
24 charter school distributions described in subsection (d). The
25 resolution shall include for each charter school that elects to
26 participate under subsection (i) information described in
27 subdivisions (1) through (3).
28 (h) A county shall specify in its proposed budget the county's
29 revenue spending plan adopted under subsection (g) and annually
30 present the revenue spending plan at its public hearing on the
31 proposed budget under IC 6-1.1-17-3.
32 (i) This subsection applies to a resolution described in subsection
33 (a) for a county described in section 22(a) of this chapter that is
34 adopted after May 10, 2025. At least forty-five (45) days before the
35 resolution described in subsection (a) is voted on by the governing
36 body, the county shall contact each charter school, excluding
37 virtual charter schools or adult high schools, disclosed by the
38 department to the county under subsection (f) to determine
39 whether the charter school will participate in the referendum. The
40 notice must include the total amount of the county's expected need,
41 the corresponding estimate of that amount divided by the number
42 of students enrolled in the county, and the date on which the
2025 IN 1622—LS 7722/DI 134 6
1 governing body of the county will vote on the resolution. The
2 charter school must respond in writing to the county, which may
3 be by electronic mail addressed to the superintendent of the
4 county, at least fifteen (15) days before the date that the resolution
5 described in subsection (a) is to be voted on by the governing body.
6 If the charter school elects to not participate in the referendum, the
7 county may exclude distributions to the charter school under
8 section 22 of this chapter and from the projection described in
9 subsection (d). If the charter school elects to participate in the
10 referendum, the charter school may receive distributions under
11 section 22 of this chapter and must be included in the projection
12 described in subsection (d). In addition, a charter school that elects
13 to participate in the referendum under this subsection shall
14 contribute a proportionate share of the cost to conduct the
15 referendum based on the total combined ADM of the county and
16 any participating charter schools.
17 (j) This subsection applies to a resolution described in
18 subsection (a) for a county described in section 22(a) of this
19 chapter that is adopted after May 10, 2025. At least thirty (30) days
20 before the referendum submitted to the voters under this chapter
21 is voted on by the public in a primary or general election, the
22 county that is pursuing the referendum and any charter school that
23 has elected to participate under subsection (i) shall post a
24 referendum disclosure statement on each school's respective
25 website that contains the following information:
26 (1) The salaries by position within the county or charter
27 school listed from highest salary to lowest salary and a link to
28 Gateway Indiana for access to individual salaries.
29 (2) An acknowledgment that the county or charter school is
30 not committing any crime described in IC 35-44.1-1.
31 (3) A link to the county's or charter school's most recent state
32 board of accounts audit on the state board of accounts'
33 website.
34 (4) The current enrollment of the charter school
35 disaggregated by student group and race.
36 (5) The charter school's high school graduation rate.
37 (6) The charter school's annual retention rate for teachers for
38 the previous five (5) years.
39 Sec. 7. (a) A resolution to extend a referendum levy must be:
40 (1) adopted by the governing body of a county; and
41 (2) approved in a referendum under this chapter;
42 before December 31 of the final calendar year in which the
2025 IN 1622—LS 7722/DI 134 7
1 county's previously approved referendum levy is imposed under
2 this chapter.
3 (b) For a resolution adopted under this section after May 10,
4 2025, for a county described in section 22(a) of this chapter, the
5 resolution must include the projected charter school distributions
6 described in section 6(d) of this chapter and indicate the
7 distributions to applicable charter schools in accordance with
8 section 22 of this chapter.
9 Sec. 8. A referendum levy under this chapter may be put into
10 effect only if a majority of the individuals who vote in a
11 referendum that is conducted in accordance with this section and
12 sections 9 through 19 of this chapter approve the county's making
13 a levy for the ensuing calendar year.
14 Sec. 9. (a) The question to be submitted to the voters in the
15 referendum must read as follows:
16 "Shall the county increase property taxes paid to schools by
17 homeowners and businesses for _____ (insert number of
18 years) years immediately following the holding of the
19 referendum for the purpose of funding ______ (insert short
20 description of purposes)? If this public question is approved
21 by the voters, the average property tax paid to schools per
22 year on a residence would increase by ______% (insert the
23 estimated average percentage of property tax increase paid to
24 schools on a residence within the county as determined under
25 subsection (b)) and the average property tax paid to schools
26 per year on a business property would increase by ______%
27 (insert the estimated average percentage of property tax
28 increase paid to schools on a business property within the
29 county as determined under subsection (c)). The most recent
30 property tax referendum proposed by the county was held in
31 ______ (insert year) and ________ (insert whether the
32 measure passed or failed).".
33 (b) At the request of the governing body of a county that
34 proposes to impose property taxes under this chapter, the county
35 auditor of the county in which the county is located shall determine
36 the estimated average percentage of property tax increase on a
37 homestead to be paid to the county that must be included in the
38 public question under subsection (a) as follows:
39 STEP ONE: Determine the average assessed value of a
40 homestead located within the county.
41 STEP TWO: For purposes of determining the net assessed
42 value of the average homestead located within the county,
2025 IN 1622—LS 7722/DI 134 8
1 subtract:
2 (A) an amount for the homestead standard deduction
3 under IC 6-1.1-12-37 as if the homestead described in
4 STEP ONE was eligible for the deduction; and
5 (B) an amount for the supplemental homestead deduction
6 under IC 6-1.1-12-37.5 as if the homestead described in
7 STEP ONE was eligible for the deduction;
8 from the result of STEP ONE.
9 STEP THREE: Divide the result of STEP TWO by one
10 hundred (100).
11 STEP FOUR: Determine the overall average tax rate per one
12 hundred dollars ($100) of assessed valuation for the current
13 year imposed on property located within the county.
14 STEP FIVE: For purposes of determining net property tax
15 liability of the average homestead located within the county:
16 (A) multiply the result of STEP THREE by the result of
17 STEP FOUR; and
18 (B) as appropriate, apply any currently applicable county
19 property tax credit rates and the credit for excessive
20 property taxes under IC 6-1.1-20.6-7.5(a)(1).
21 STEP SIX: Determine the amount of the county's part of the
22 result determined in STEP FIVE.
23 STEP SEVEN: Multiply:
24 (A) the tax rate that will be imposed if the public question
25 is approved by the voters; by
26 (B) the result of STEP THREE.
27 STEP EIGHT: Divide the result of STEP SEVEN by the result
28 of STEP SIX, expressed as a percentage.
29 (c) At the request of the governing body of a county that
30 proposes to impose property taxes under this chapter, the county
31 auditor of the county in which the county is located shall determine
32 the estimated average percentage of property tax increase on a
33 business property to be paid to the county that must be included in
34 the public question under subsection (a) as follows:
35 STEP ONE: Determine the average assessed value of business
36 property located within the county.
37 STEP TWO: Divide the result of STEP ONE by one hundred
38 (100).
39 STEP THREE: Determine the overall average tax rate per
40 one hundred dollars ($100) of assessed valuation for the
41 current year imposed on property located within the county.
42 STEP FOUR: For purposes of determining net property tax
2025 IN 1622—LS 7722/DI 134 9
1 liability of the average business property located within the
2 county:
3 (A) multiply the result of STEP TWO by the result of
4 STEP THREE; and
5 (B) as appropriate, apply any currently applicable county
6 property tax credit rates and the credit for excessive
7 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
8 percentage was three percent (3%).
9 STEP FIVE: Determine the amount of the county's part of the
10 result determined in STEP FOUR.
11 STEP SIX: Multiply:
12 (A) the result of STEP TWO; by
13 (B) the tax rate that will be imposed if the public question
14 is approved by the voters.
15 STEP SEVEN: Divide the result of STEP SIX by the result of
16 STEP FIVE, expressed as a percentage.
17 (d) The county auditor shall certify the estimated average
18 percentage of property tax increase on a homestead to be paid to
19 schools determined under subsection (b), and the estimated
20 average percentage of property tax increase on a business property
21 to be paid to schools determined under subsection (c), in a manner
22 prescribed by the department of local government finance, and
23 provide the certification to the governing body of the county that
24 proposes to impose property taxes.
25 Sec. 10. (a) This section applies only to a referendum to allow a
26 county to extend a referendum levy.
27 (b) The question to be submitted to the voters in the referendum
28 must read as follows:
29 "Shall the county continue to impose increased property taxes
30 paid to the county by homeowners and businesses for _____
31 (insert number of years) years immediately following the
32 holding of the referendum for the purpose of funding ______
33 (insert short description of purposes)? The property tax
34 increase requested in this referendum was originally
35 approved by the voters in _______ (insert the year in which
36 the referendum tax levy was approved) and if extended will
37 increase the average property tax paid to the county per year
38 on a residence within the county by ______% (insert the
39 estimated average percentage of property tax increase on a
40 residence within the county) and if extended will increase the
41 average property tax paid to the county per year on a business
42 property within the county by ______% (insert the estimated
2025 IN 1622—LS 7722/DI 134 10
1 average percentage of property tax increase on a business
2 within the county).".
3 (c) The number of years for which a referendum tax levy may
4 be extended if the public question under this section is approved
5 may not exceed the number of years for which the expiring
6 referendum tax levy was imposed.
7 (d) At the request of the governing body of a county that
8 proposes to impose property taxes under this chapter, the county
9 auditor of the county in which the county is located shall determine
10 the estimated average percentage of property tax increase on a
11 homestead to be paid to the county that must be included in the
12 public question under subsection (b) as follows:
13 STEP ONE: Determine the average assessed value of a
14 homestead located within the county.
15 STEP TWO: For purposes of determining the net assessed
16 value of the average homestead located within the county,
17 subtract:
18 (A) an amount for the homestead standard deduction
19 under IC 6-1.1-12-37 as if the homestead described in
20 STEP ONE was eligible for the deduction; and
21 (B) an amount for the supplemental homestead deduction
22 under IC 6-1.1-12-37.5 as if the homestead described in
23 STEP ONE was eligible for the deduction;
24 from the result of STEP ONE.
25 STEP THREE: Divide the result of STEP TWO by one
26 hundred (100).
27 STEP FOUR: Determine the overall average tax rate per one
28 hundred dollars ($100) of assessed valuation for the current
29 year imposed on property located within the county.
30 STEP FIVE: For purposes of determining net property tax
31 liability of the average homestead located within the county:
32 (A) multiply the result of STEP THREE by the result of
33 STEP FOUR; and
34 (B) as appropriate, apply any currently applicable county
35 property tax credit rates and the credit for excessive
36 property taxes under IC 6-1.1-20.6-7.5(a)(1).
37 STEP SIX: Determine the amount of the county's part of the
38 result determined in STEP FIVE.
39 STEP SEVEN: Multiply:
40 (A) the tax rate that will be imposed if the public question
41 is approved by the voters; by
42 (B) the result of STEP THREE.
2025 IN 1622—LS 7722/DI 134 11
1 STEP EIGHT: Divide the result of STEP SEVEN by the result
2 of STEP SIX, expressed as a percentage.
3 (e) At the request of the governing body of a county that
4 proposes to impose property taxes under this chapter, the county
5 auditor of the county in which the county is located shall determine
6 the estimated average percentage of property tax increase on a
7 business property to be paid to the county that must be included in
8 the public question under subsection (b) as follows:
9 STEP ONE: Determine the average assessed value of business
10 property located within the county.
11 STEP TWO: Divide the result of STEP ONE by one hundred
12 (100).
13 STEP THREE: Determine the overall average tax rate per
14 one hundred dollars ($100) of assessed valuation for the
15 current year imposed on property located within the county.
16 STEP FOUR: For purposes of determining net property tax
17 liability of the average business property located within the
18 county:
19 (A) multiply the result of STEP TWO by the result of
20 STEP THREE; and
21 (B) as appropriate, apply any currently applicable county
22 property tax credit rates and the credit for excessive
23 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
24 percentage was three percent (3%).
25 STEP FIVE: Determine the amount of the county's part of the
26 result determined in STEP FOUR.
27 STEP SIX: Multiply:
28 (A) the result of STEP TWO; by
29 (B) the tax rate that will be imposed if the public question
30 is approved by the voters.
31 STEP SEVEN: Divide the result of STEP SIX by the result of
32 STEP FIVE, expressed as a percentage.
33 (f) The county auditor shall certify the estimated average
34 percentage of property tax increase on a homestead to be paid to
35 the county determined under subsection (d), and the estimated
36 average percentage of property tax increase on a business property
37 to be paid to the county determined under subsection (e), in a
38 manner prescribed by the department of local government finance,
39 and provide the certification to the governing body of the county
40 that proposes to impose property taxes.
41 Sec. 11. The county auditor shall distribute proceeds collected
42 from an allocation area (as defined in IC 6-1.1-21.2-3) that are
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1 attributable to property taxes imposed after being approved by the
2 voters in a referendum to the county for which the referendum was
3 conducted. The amount to be distributed to the county shall be
4 treated as part of the referendum levy for purposes of setting the
5 county's tax rates.
6 Sec. 12. The voters in a referendum may not approve a levy that
7 is imposed for more than eight (8) years. However, a levy may be
8 reimposed or extended under this chapter.
9 Sec. 13. Each circuit court clerk shall, upon receiving the
10 question certified by the governing body of a county under this
11 chapter, call a meeting of the county election board to make
12 arrangements for the referendum.
13 Sec. 14. (a) The referendum shall be held in the next primary
14 election, general election, or municipal election in which all the
15 registered voters who are residents of the county are entitled to
16 vote after certification of the question under IC 3-10-9-3. The
17 certification of the question must occur not later than noon:
18 (1) seventy-four (74) days before a primary election if the
19 question is to be placed on the primary or municipal primary
20 election ballot; or
21 (2) August 1 if the question is to be placed on the general or
22 municipal election ballot.
23 (b) However, if a primary election, general election, or
24 municipal election will not be held during the first year in which
25 the public question is eligible to be placed on the ballot under this
26 chapter and if the county requests the public question to be placed
27 on the ballot at a special election, the public question shall be
28 placed on the ballot at a special election to be held on the first
29 Tuesday after the first Monday in May or November of the year.
30 The certification must occur not later than noon:
31 (1) seventy-four (74) days before a special election to be held
32 in May (if the special election is to be held in May); or
33 (2) August 1 (if the special election is to be held in November).
34 (c) If the referendum is not conducted at a primary election,
35 general election, or municipal election, the county in which the
36 referendum is to be held shall pay all the costs of holding the
37 referendum.
38 Sec. 15. Each county election board shall cause:
39 (1) the question certified to the circuit court clerk by the
40 governing body of a county to be placed on the ballot in the
41 form prescribed by IC 3-10-9-4; and
42 (2) an adequate supply of ballots and voting equipment to be
2025 IN 1622—LS 7722/DI 134 13
1 delivered to the precinct election board of each precinct in
2 which the referendum is to be held.
3 Sec. 16. (a) The individuals entitled to vote in the referendum
4 are all of the registered voters resident in the county.
5 (b) An individual who changes residence from a location within
6 a county to a location outside of the county less than thirty (30)
7 days before an election under this chapter may not vote on the
8 public question.
9 Sec. 17. Each precinct election board shall count the affirmative
10 votes and the negative votes cast in the referendum and shall
11 certify those two (2) totals to the county election board of each
12 county in which the referendum is held. The circuit court clerk of
13 each county shall, immediately after the votes cast in the
14 referendum have been counted, certify the results of the
15 referendum to the department of local government finance. If a
16 majority of the individuals who voted in the referendum voted
17 "yes" on the referendum question:
18 (1) the department of local government finance shall promptly
19 notify the county that the county is authorized to collect, for
20 the calendar year that next follows the calendar year in which
21 the referendum is held, a levy not greater than the amount
22 approved in the referendum;
23 (2) the levy may be imposed for the number of calendar years
24 approved by the voters following the referendum for the
25 county in which the referendum is held; and
26 (3) the county shall establish a fund under IC 20-40-23-4.
27 Sec. 18. A county's levy under this chapter may not be
28 considered in the determination of the county's state tuition
29 support distribution under IC 20-43 or the determination of any
30 other property tax levy imposed by the county.
31 Sec. 19. (a) If a majority of the persons who voted in the
32 referendum did not vote "yes" on the referendum question:
33 (1) the county may not make any levy for its prekindergarten
34 education referendum tax levy fund; and
35 (2) another referendum under this chapter may not be held
36 earlier than:
37 (A) except as provided in clause (B), seven hundred (700)
38 days after the date of the referendum; or
39 (B) three hundred fifty (350) days after the date of the
40 referendum, if a petition that meets the requirements of
41 subsection (b) is submitted to the county auditor.
42 (b) If a majority of the persons who voted in the referendum did
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1 not vote "yes" on the referendum question, a petition may be
2 submitted to the county auditor to request that the limit under
3 subsection (a)(2)(B) applies to the holding of a subsequent
4 referendum by the county. If such a petition is submitted to the
5 county auditor and is signed by the lesser of:
6 (1) five hundred (500) persons who are either owners of
7 property within the county or registered voters residing
8 within the county; or
9 (2) five percent (5%) of the registered voters residing within
10 the county;
11 the limit under subsection (a)(2)(B) applies to the holding of a
12 second referendum by the county, and the limit under subsection
13 (a)(2)(A) does not apply to the holding of a second referendum by
14 the county.
15 Sec. 20. (a) If a referendum is approved by the voters in a
16 county under this chapter in a calendar year, another referendum
17 may not be placed on the ballot in the county under this chapter in
18 the following calendar year.
19 (b) Notwithstanding any other provision of this chapter and in
20 addition to the restriction specified in subsection (a), if a county
21 imposes in a calendar year a referendum levy approved in a
22 referendum under this chapter, the county may not simultaneously
23 impose in that calendar year more than one (1) additional
24 referendum levy approved in a subsequent referendum under this
25 chapter.
26 Sec. 21. (a) Except as otherwise provided in this section, during
27 the period beginning with the adoption of a resolution by the
28 governing body of a county to place a referendum under this
29 chapter on the ballot and continuing through the day on which the
30 referendum is submitted to the voters, the county may not promote
31 a position on the referendum by doing any of the following:
32 (1) Using facilities or equipment, including mail and
33 messaging systems, owned by the county to promote a position
34 on the referendum, unless equal access to the facilities or
35 equipment is given to persons with a position opposite to that
36 of the county.
37 (2) Making an expenditure of money from a fund controlled
38 by the county to promote a position on the referendum.
39 (3) Using an employee to promote a position on the
40 referendum during the employee's normal working hours or
41 paid overtime, or otherwise compelling an employee to
42 promote a position on the referendum at any time. However,
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1 if a person described in subsection (d) is advocating for or
2 against a position on the referendum or discussing the
3 referendum as authorized under subsection (d), an employee
4 of the county may assist the person in presenting information
5 on the referendum, if requested to do so by the person
6 described in subsection (d).
7 (4) Promoting a position on the referendum by:
8 (A) using students to transport written materials to their
9 residences or in any way involving students in a school
10 organized promotion of a position;
11 (B) including a statement within another communication
12 sent to the students' residences; or
13 (C) initiating discussion of the referendum at a meeting
14 between a teacher and parents of a student regarding the
15 student's performance or behavior at school. However, if
16 the parents initiate a discussion of the referendum at the
17 meeting, the teacher may acknowledge the issue and direct
18 the parents to a source of factual information on the
19 referendum.
20 However, this section does not prohibit an official or employee of
21 the county from carrying out duties with respect to a referendum
22 that are part of the normal and regular conduct of the official's or
23 employee's office or agency, including the furnishing of factual
24 information regarding the referendum in response to inquiries
25 from any person.
26 (b) The staff and employees of a county may not personally
27 identify a student as the child of a parent or guardian who supports
28 or opposes the referendum.
29 (c) This subsection does not apply to:
30 (1) a personal expenditure to promote a position on a local
31 public question by an employee of a county whose
32 employment is governed by a collective bargaining contract
33 or an employment contract; or
34 (2) an expenditure to promote a position on a local public
35 question by a person or an organization that has a contract or
36 an arrangement (whether formal or informal) with the county
37 solely for the use of the county's facilities.
38 A person or an organization that has a contract or arrangement
39 (whether formal or informal) with a county to provide goods or
40 services to the county may not spend any money to promote a
41 position on the referendum. A person or an organization that
42 violates this subsection commits a Class A infraction.
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1 (d) Notwithstanding any other law, an elected or appointed
2 school board member or a county superintendent, county assistant
3 superintendent, or chief school business official of a county may at
4 any time:
5 (1) personally advocate for or against a position on a
6 referendum; or
7 (2) discuss the referendum with any individual, group, or
8 organization or personally advocate for or against a position
9 on a referendum before any individual, group, or
10 organization;
11 so long as it is not done by using public funds. Advocacy or
12 discussion allowed under this subsection is not considered a use of
13 public funds. However, this subsection does not authorize or apply
14 to advocacy or discussion by a school board member,
15 superintendent, assistant superintendent, or school business official
16 to or with students that occurs during the regular school day.
17 (e) A student may use school equipment or facilities to report or
18 editorialize about a local public question as part of the news
19 coverage of the referendum by a student newspaper or broadcast.
20 Sec. 22. (a) This section applies to revenue received from a
21 resolution that is approved by the governing body to impose a
22 referendum levy under section 6 or 7 of this chapter after May 10,
23 2025, for a county located in:
24 (1) Lake County;
25 (2) Marion County;
26 (3) St. Joseph County; or
27 (4) Vanderburgh County.
28 (b) The county auditor shall distribute an amount under
29 subsection (d) to each charter school, excluding virtual charter
30 schools or adult high schools, that a student who resides within the
31 county attends if the charter school, excluding virtual charter
32 schools or adult high schools, elects to participate in the
33 referendum under section 6(i) of this chapter. The department
34 shall provide the county auditor with data and information
35 necessary for the county auditor to determine:
36 (1) which charter schools, excluding virtual charter schools or
37 adult high schools, are eligible to receive a distribution under
38 this section; and
39 (2) the number of all students who reside within the county
40 who are included in the ADM for each charter school,
41 excluding virtual charter schools or adult high schools,
42 described in subdivision (1).
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1 (c) The following schools are not eligible to receive a
2 distribution under this section:
3 (1) A virtual charter school.
4 (2) An adult high school.
5 (d) For the purposes of the calculations made in this subsection,
6 each eligible school that has entered into an agreement with a
7 county to participate as a participating innovation network charter
8 school under IC 20-25.7-5 is considered to have an ADM that is
9 separate. The amount that the county auditor shall distribute to a
10 charter school, excluding virtual charter schools or adult high
11 schools, under this section is the amount determined in the last
12 STEP of the following STEPS:
13 STEP ONE: Determine, for each charter school, excluding
14 virtual charter schools or adult high schools, that is eligible to
15 receive a distribution under this section, the number of
16 students who reside within the county who are currently
17 included in the ADM of the charter school.
18 STEP TWO: Determine the sum of:
19 (A) the current ADM count for the county; plus
20 (B) the total number of students who reside within the
21 county who are currently included in the ADM of a charter
22 school, excluding virtual charter schools or adult high
23 schools.
24 STEP THREE: Determine the result of:
25 (A) the STEP ONE amount; divided by
26 (B) the STEP TWO amount.
27 STEP FOUR: Determine the result of:
28 (A) the STEP THREE amount; multiplied by
29 (B) the amount collected by the county auditor during the
30 most recent installment period.
31 (e) If a charter school receives a distribution under this section,
32 the distribution may be used only for the purposes described in
33 IC 20-40-23-6(a).
34 SECTION 3. An emergency is declared for this act.
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