LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 7493 NOTE PREPARED: Mar 13, 2025
BILL NUMBER: SB 520 BILL AMENDED:
SUBJECT: Perpetual Care Fund Deposits for Columbariums.
FIRST AUTHOR: Sen. Busch BILL STATUS: CR Adopted - 2
nd
House
FIRST SPONSOR: Rep. Carbaugh
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
XDEDICATED
FEDERAL
Summary of Legislation: This bill exempts certain veteran focused nonprofit cemeteries from certain
deposit and trustee requirements with respect to a perpetual care fund. It also provides that certain nonprofit
cemeteries must deposit into the perpetual care fund $30 for every niche in the cemetery.
Effective Date: July 1, 2025.
Explanation of State Expenditures:
Explanation of State Revenues: The bill exempts nonprofit columbariums from some perpetual care fund
requirements in current statute. The bill, however increases the depository amount for nonprofit
columbariums per niche from $20 to $30.
Statute currently contains Class A misdemeanor penalties for any violation cemetery perpetual care fund
requirements (IC 23-14-48-9). The bill could impact Class A misdemeanor convictions in the state; however,
any impact is expected to be negligible.
Penalty Provision: If additional court cases occur and fines are collected, revenue to both the Common
School Fund (from fines) and the state General Fund (from court fees) would increase. The maximum fine
for a Class A misdemeanor is $5,000. The total fee revenue per case would range between $113 and $138.
The amount of court fees deposited will vary depending on whether the case is filed in a court of record or
a municipal court. The following linked document describes the fees and distribution of the revenue: Court
fees imposed in criminal, juvenile, and civil violation cases.
Explanation of Local Expenditures: Penalty Provision: A Class A misdemeanor is punishable by up to one
year in jail.
Explanation of Local Revenues: Penalty Provision: If additional court actions occur and a guilty verdict
is entered, more revenue will be collected by certain local units. If the case is filed in a court of record, the
county general fund will receive $47.40 and qualifying municipalities will receive a share of $3.60. If the
SB 520 1 case is filed in a municipal court, the county receives $30, and the municipality will receive $46. The
following linked document describes the fees and distribution of the revenue: Court fees imposed in
criminal, juvenile, and civil violation cases.
State Agencies Affected:
Local Agencies Affected: Trial courts, local law enforcement agencies.
Information Sources: Indiana Supreme Court, Indiana Trial Court Fee Manual
Fiscal Analyst: Bill Brumbach, 317-232-9559.
SB 520 2