Bill Text: IN HB1116 | 2013 | Regular Session | Engrossed
Bill Title: Property taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2013-05-13 - Public Law 218 [HB1116 Detail]
Download: Indiana-2013-HB1116-Engrossed.html
Citations Affected: IC 6-1.1; IC 36-1.5; IC 36-6; IC 36-7; IC 36-12;
noncode.
Effective: July 1, 2013.
(SENATE SPONSORS _ HEAD, WALKER)
January 8, 2013, read first time and referred to Committee on Ways and Means.
January 10, 2013, reassigned to Committee on Government and Regulatory Reform.
February 19, 2013, amended, reported _ Do Pass.
February 21, 2013, read second time, amended, ordered engrossed.
February 22, 2013, engrossed.
February 25, 2013, read third time, passed. Yeas 88, nays 7.
February 27, 2013, read first time and referred to Committee on Appropriations.
March 19, 2013, pursuant to Senate Rule 68(b), reassigned to Committee on Tax and Fiscal Policy.
March 28, 2013, amended, reported favorably _ Do Pass.
Digest Continued
school building for academic instruction is: (1) subject to the petition and remonstrance process if the cost of the project is less than or equal to $10,000,000; or (2) subject to the referendum process if the cost of the project is more than $10,000,000. (Under current law the threshold is $10,000,000 for elementary and middle school buildings and $20,000,000 for high school buildings.) Provides that in determining whether a local government capital project is a controlled project and whether the petition and remonstrance process or the referendum process apply to the capital project, the cost of the capital project does not include expenditures for the capital project that will be paid from donations or other gifts. Provides that libraries are subject to the law requiring other taxing units governed by appointed boards to have all budgets and additional appropriations approved by the appropriate county, city, or town fiscal body. Repeals a statute requiring an appointed library board to submit its budget or an additional appropriation for approval only if the budget is increased by more than the assessed value growth quotient. Permits an owner to pay property taxes attributable to changes in assessment of the owner's property over the same number of years that corresponds to any delay in assessment of the owner's property if the owner complied with the applicable statutes concerning filing an assessment registration notice or obtaining permits for the changes to the real property. Requires redevelopment commissions to submit reports to the appropriate fiscal body regarding tax increment financing areas. Requires the fiscal body to provide the same information to the DLGF.
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
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
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) With respect to a reassessment of real property under a county's reassessment plan under section 4.2 of this chapter, the county council of each county shall, for property taxes due each year, levy against all the taxable property in the county an amount equal to the estimated costs of the reassessment under section 28.5 of this chapter for the group of parcels to be reassessed in that year.
determines it is appropriate because the estimated cost of:
(1) a reassessment of one (1) or more groups of parcels under a
county's reassessment plan prepared under section 4.2 of this
chapter; or
(2) making annual adjustments under section 4.5 of this chapter;
has changed.
(e) (c) The county assessor may petition the county fiscal body to
increase the levy under subsection (b) to pay for the costs of:
(1) a reassessment of one (1) or more groups of parcels under a
county's reassessment plan prepared under section 4.2 of this
chapter;
(2) verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(f) (d) If the county fiscal body denies a petition under subsection
(e), (c), the county assessor may appeal to the department of local
government finance. The department of local government finance shall:
(1) hear the appeal; and
(2) determine whether the additional levy is necessary.
(b) This section applies to a taxing unit other than a county. If a taxing unit will impose property taxes due and payable in the ensuing calendar year, the taxing unit shall file the following information in the manner prescribed by the department of local government finance with the fiscal body of the county in which the taxing unit is located:
(1) A statement of the proposed or estimated tax rate and tax levy for the taxing unit for the ensuing budget year.
(2) In the case of a taxing unit other than a school corporation, a copy of the taxing unit's proposed budget for the ensuing budget year.
(c) In the case of a taxing unit located in more than one (1) county, the taxing unit shall file the information under subsection (b) with the fiscal body of the county in which the greatest part of the taxing unit's
net assessed valuation is located.
(d) A taxing unit must file the information under subsection (b)
before September 2 of a year.
(e) A county fiscal body shall complete the following in a manner
prescribed by the department of local government finance before
October 2 of a year:
(1) Review any proposed or estimated tax rate or tax levy filed by
a taxing unit with the county fiscal body under this section.
(2) In the case of a taxing unit other than a school corporation,
review any proposed or estimated budget filed by a taxing unit
with the county fiscal body under this section.
(3) In the case of a taxing unit other than a school corporation,
issue a nonbinding recommendation to a taxing unit regarding the
taxing unit's proposed or estimated tax rate or tax levy or
proposed budget.
(f) The recommendation under subsection (e) must include a
comparison of any increase in the taxing unit's budget or tax levy to:
(1) the average increase in Indiana nonfarm personal income for
the preceding six (6) calendar years and the average increase in
nonfarm personal income for the county for the preceding six (6)
calendar years; and
(2) increases in the budgets and tax levies of other taxing units in
the county.
(g) The department of local government finance must provide each
county fiscal body with the most recent available information
concerning increases in Indiana nonfarm personal income and
increases in county nonfarm personal income.
(h) If a taxing unit fails to file the information required by
subsection (b) with the fiscal body of the county in which the taxing
unit is located by the time prescribed in subsection (d), the most recent
annual appropriations and annual tax levy of that taxing unit are
continued for the ensuing budget year.
(i) If a county fiscal body fails to complete the requirements of
subsection (e) before the deadline in subsection (e) for any taxing unit
subject to this section, the most recent annual appropriations and
annual tax levy of the county are continued for the ensuing budget year.
10 of this chapter.
(b) Subject to the limitations and requirements prescribed in this
section, the department of local government finance may review,
revise, reduce, or increase the budget by fund, tax rate, or tax levy of
any of the political subdivisions whose tax rates compose the aggregate
tax rate within a political subdivision whose budget, tax rate, or tax
levy is the subject of an appeal initiated under this chapter.
(c) Except as provided in subsections (j) and (k), section 16.1 of
this chapter, the department of local government finance is not
required to hold a public hearing before the department of local
government finance reviews, revises, reduces, or increases a political
subdivision's budget by fund, tax rate, or tax levy under this section. the
department must hold a public hearing on the budget, tax rate, and tax
levy. The department of local government finance shall hold the
hearing in the county in which the political subdivision is located. The
department of local government finance may consider the budgets by
fund, tax rates, and tax levies of several political subdivisions at the
same public hearing. At least five (5) days before the date fixed for a
public hearing, the department of local government finance shall give
notice of the time and place of the hearing and of the budgets by fund,
levies, and tax rates to be considered at the hearing. The department of
local government finance shall publish the notice in two (2)
newspapers of general circulation published in the county. However,
if only one (1) newspaper of general circulation is published in the
county, the department of local government finance shall publish the
notice in that newspaper.
(d) Except as provided in subsection (i), IC 20-46, or IC 6-1.1-18.5,
the department of local government finance may not increase a political
subdivision's budget by fund, tax rate, or tax levy to an amount which
exceeds the amount originally fixed by the political subdivision.
However, if the department of local government finance determines
that IC 5-3-1-2.3(b) applies to the tax rate, tax levy, or budget of the
political subdivision, the maximum amount by which the department
may increase the tax rate, tax levy, or budget is the amount originally
fixed by the political subdivision, and not the amount that was
incorrectly published or omitted in the notice described in
IC 5-3-1-2.3(b). The department of local government finance shall give
the political subdivision notification electronically in the manner
prescribed by the department of local government finance specifying
any revision, reduction, or increase the department proposes in a
political subdivision's tax levy or tax rate. The political subdivision has
ten (10) calendar days from the date the political subdivision receives
the notice to provide a response electronically in the manner prescribed
by the department of local government finance. The response may
include budget reductions, reallocation of levies, a revision in the
amount of miscellaneous revenues, and further review of any other
item about which, in the view of the political subdivision, the
department is in error. The department of local government finance
shall consider the adjustments as specified in the political subdivision's
response if the response is provided as required by this subsection and
shall deliver a final decision to the political subdivision.
(e) The department of local government finance may not approve a
levy for lease payments by a city, town, county, library, or school
corporation if the lease payments are payable to a building corporation
for use by the building corporation for debt service on bonds and if:
(1) no bonds of the building corporation are outstanding; or
(2) the building corporation has enough legally available funds on
hand to redeem all outstanding bonds payable from the particular
lease rental levy requested.
(f) The department of local government finance shall certify its
action to:
(1) the county auditor;
(2) the political subdivision if the department acts pursuant to an
appeal initiated by the political subdivision;
(3) the taxpayer that initiated an appeal under section 13 of this
chapter, or, if the appeal was initiated by multiple taxpayers, the
first ten (10) taxpayers whose names appear on the statement filed
to initiate the appeal; and
(4) a taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision.
(g) The following may petition for judicial review of the final
determination of the department of local government finance under
subsection (f):
(1) If the department acts under an appeal initiated by a political
subdivision, the political subdivision.
(2) If the department:
(A) acts under an appeal initiated by one (1) or more taxpayers
under section 13 of this chapter; or
(B) fails to act on the appeal before the department certifies its
action under subsection (f);
a taxpayer who signed the statement filed to initiate the appeal.
(3) If the department acts under an appeal initiated by the county
auditor under section 14 of this chapter, the county auditor.
(4) A taxpayer that owns property that represents at least ten percent (10%) of the taxable assessed valuation in the political subdivision.
The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (f).
(h) The department of local government finance is expressly directed to complete the duties assigned to it under this section not later than February
(i) Subject to the provisions of all applicable statutes, the department of local government finance may increase a political subdivision's tax levy to an amount that exceeds the amount originally fixed by the political subdivision if the increase is:
(1) requested in writing by the officers of the political subdivision;
(2) either:
(A) based on information first obtained by the political subdivision after the public hearing under section 3 of this chapter; or
(B) results from an inadvertent mathematical error made in determining the levy; and
(3) published by the political subdivision according to a notice provided by the department.
(j) The department of local government finance shall annually review the budget by fund of each school corporation not later than April 1. The department of local government finance shall give the school corporation written notification specifying any revision, reduction, or increase the department proposes in the school corporation's budget by fund. A public hearing is not required in connection with this review of the budget.
finance shall hold the hearing in the county in which the political
subdivision is located.
(b) A taxpayer may request a public hearing by filing a written
request with the county auditor or directly with the department of
local government finance in either a paper or electronic format. A
county auditor shall forward any requests received under this
section to the department of local government finance within two
(2) business days of receipt. The department of local government
finance is not required to hold a public hearing under this section
unless it receives the taxpayer's request before November 3.
(c) The department of local government finance may consider
the budgets by fund, tax rates, and tax levies of several political
subdivisions at the same public hearing.
(d) At least five (5) days before the date fixed for a public
hearing, the department of local government finance shall give
notice of the time and place of the hearing and of the budgets by
fund, levies, and tax rates to be considered at the hearing. The
department of local government finance shall publish the notice in
two (2) newspapers of general circulation published in the county.
However, if only one (1) newspaper of general circulation is
published in the county, the department of local government
finance shall publish the notice in that newspaper.
(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include
(c) If:
(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or
(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but the taxing unit was originally established by the city or town;
the governing body shall submit its proposed budget and property tax
levy to the city or town fiscal body. The proposed budget and levy shall
be submitted to the city or town fiscal body in the manner prescribed
by the department of local government finance before September 2 of
a year. However, in the case of a public library that is subject to this
section and is described in subdivision (2), the public library shall
submit its proposed budget and property tax levy to the county fiscal
body in the manner provided in subsection (d), rather than to the city
or town fiscal body, if more than fifty percent (50%) of the parcels of
real property within the jurisdiction of the public library are located
outside the city or town.
(d) If subsection (c) does not apply, the governing body of the taxing
unit shall submit its proposed budget and property tax levy to the
county fiscal body in the county where the taxing unit has the most
assessed valuation. The proposed budget and levy shall be submitted
to the county fiscal body in the manner prescribed by the department
of local government finance before September 2 of a year.
(e) The fiscal body of the city, town, or county (whichever applies)
shall review each budget and proposed tax levy and adopt a final
budget and tax levy for the taxing unit. The fiscal body may reduce or
modify but not increase the proposed budget or tax levy.
(f) If a taxing unit fails to file the information required in subsection
(c) or (d), whichever applies, with the appropriate fiscal body by the
time prescribed by this section, the most recent annual appropriations
and annual tax levy of that taxing unit are continued for the ensuing
budget year.
(g) If the appropriate fiscal body fails to complete the requirements
of subsection (e) before the adoption deadline in section 5 of this
chapter for any taxing unit subject to this section, the most recent
annual appropriations and annual tax levy of the city, town, or county,
whichever applies, are continued for the ensuing budget year.
appointed to a governing body or serves on a governing body because
of the individual's status as an elected official of another taxing unit
shall be treated as an official who was not elected to serve on the
governing body.
(b) This section does not apply to an entity whose tax levies are
subject to review and modification by a city-county legislative body
under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a public library is entirely contained
within a city or town; or
(2) the assessed valuation of a public library is not entirely
contained within a city or town but the public library was
originally established by the city or town;
the governing body shall submit its proposed budget and property tax
levy to the city or town fiscal body in the manner prescribed by the
department of local government finance before September 2 of a year.
However, the governing body shall submit its proposed budget and
property tax levy to the county fiscal body in the manner provided in
subsection (d), rather than to the city or town fiscal body, if more than
fifty percent (50%) of the parcels of real property within the
jurisdiction of the public library are located outside the city or town.
(d) If subsection (c) does not apply, the governing body of the public
library shall submit its proposed budget and property tax levy to the
county fiscal body in the county where the public library has the most
assessed valuation. The proposed budget and levy shall be submitted
to the county fiscal body in the manner prescribed by the department
of local government finance before September 2 of a year.
(e) The fiscal body of the city, town, or county (whichever applies)
shall review each budget and proposed tax levy and adopt a final
budget and tax levy for the public library. The fiscal body may reduce
or modify but not increase the proposed budget or tax levy.
(f) If a public library fails to file the information required in
subsection (c) or (d), whichever applies, with the appropriate fiscal
body by the time prescribed by this section, the most recent annual
appropriations and annual tax levy of that public library are continued
for the ensuing budget year.
(g) If the appropriate fiscal body fails to complete the requirements
of subsection (e) before the adoption deadline in section 5 of this
chapter for any public library subject to this section, the most recent
annual appropriations and annual tax levy of the city, town, or county,
whichever applies, are continued for the ensuing budget year.
SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 5. (a) If the proper officers of a political
subdivision desire to appropriate more money for a particular year than
the amount prescribed in the budget for that year as finally determined
under this article, they shall give notice of their proposed additional
appropriation. The notice shall state the time and place at which a
public hearing will be held on the proposal. The notice shall be given
once in accordance with IC 5-3-1-2(b).
(b) If the additional appropriation by the political subdivision is
made from a fund that receives:
(1) distributions from the motor vehicle highway account
established under IC 8-14-1-1 or the local road and street account
established under IC 8-14-2-4; or
(2) revenue from property taxes levied under IC 6-1.1;
the political subdivision must report the additional appropriation to the
department of local government finance. If the additional appropriation
is made from a fund described under this subsection, subsections (f),
(g), (h), and (i) apply to the political subdivision.
(c) However, if the additional appropriation is not made from a fund
described under subsection (b), subsections (f), (g), (h), and (i) do not
apply to the political subdivision. Subsections (f), (g), (h), and (i) do
not apply to an additional appropriation made from the cumulative
bridge fund if the appropriation meets the requirements under
IC 8-16-3-3(c).
(d) A political subdivision may make an additional appropriation
without approval of the department of local government finance if the
additional appropriation is made from a fund that is not described
under subsection (b). However, the fiscal officer of the political
subdivision shall report the additional appropriation to the department
of local government finance.
(e) After the public hearing, the proper officers of the political
subdivision shall file a certified copy of their final proposal and any
other relevant information to the department of local government
finance.
(f) When the department of local government finance receives a
certified copy of a proposal for an additional appropriation under
subsection (e), the department shall determine whether sufficient funds
are available or will be available for the proposal. The determination
shall be made in writing and sent to the political subdivision not more
than fifteen (15) days after the department of local government finance
receives the proposal.
(g) In making the determination under subsection (f), the
department of local government finance shall limit the amount of the
additional appropriation to revenues available, or to be made available,
which have not been previously appropriated.
(h) If the department of local government finance disapproves an
additional appropriation under subsection (f), the department shall
specify the reason for its disapproval on the determination sent to the
political subdivision.
(i) A political subdivision may request a reconsideration of a
determination of the department of local government finance under this
section by filing a written request for reconsideration. A request for
reconsideration must:
(1) be filed with the department of local government finance
within fifteen (15) days of the receipt of the determination by the
political subdivision; and
(2) state with reasonable specificity the reason for the request.
The department of local government finance must act on a request for
reconsideration within fifteen (15) days of receiving the request.
(j) This subsection applies to an additional appropriation by a
political subdivision that must have the political subdivision's annual
appropriations and annual tax levy adopted by a city, town, or county
fiscal body under IC 6-1.1-17-20 or by a legislative or fiscal body under
IC 36-3-6-9. The fiscal or legislative body of the city, town, or county
that adopted the political subdivision's annual appropriation and annual
tax levy must adopt the additional appropriation by ordinance before
the department of local government finance may approve the additional
appropriation.
(k) This subsection applies to a public library that:
(1) is required to submit the public library's budgets, tax rates, and
tax levies for nonbinding review under IC 6-1.1-17-3.5; and
(2) is not required to submit the public library's budgets, tax rates,
and tax levies for binding review and approval under
IC 6-1.1-17-20.
If a public library subject to this subsection proposes to make an
additional appropriation for a year, and the additional appropriation
would result in the budget for the library for that year increasing (as
compared to the previous year) by a percentage that is greater than the
result of the assessed value growth quotient determined under
IC 6-1.1-18.5-2 for the calendar year minus one (1), the additional
appropriation must first be approved by the city, town, or county fiscal
body described in IC 6-1.1-17-20.3(c) or IC 6-1.1-17-20(d), as
appropriate.
SECTION 34, AND AS AMENDED BY P.L.137-2012, SECTION 30,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 12. (a) For purposes of this section,
"maximum rate" refers to the maximum:
(1) property tax rate or rates; or
(2) special benefits tax rate or rates;
referred to in the statutes listed in subsection (d).
(b) The maximum rate for taxes first due and payable after 2003 is
the maximum rate that would have been determined under subsection
(e) for taxes first due and payable in 2003 if subsection (e) had applied
for taxes first due and payable in 2003.
(c) The maximum rate must be adjusted each year to account for the
change in assessed value of real property that results from:
(1) an annual adjustment of the assessed value of real property
under IC 6-1.1-4-4.5; or
(2) a general reassessment of real property under IC 6-1.1-4-4; or
(3) a reassessment under a county's reassessment plan prepared
under IC 6-1.1-4-4.2.
(d) The statutes to which subsection (a) refers are:
(1) IC 8-10-5-17;
(2) IC 8-22-3-11;
(3) IC 8-22-3-25;
(4) IC 12-29-1-1;
(5) IC 12-29-1-2;
(6) IC 12-29-1-3;
(7) IC 12-29-3-6;
(8) IC 13-21-3-12;
(9) IC 13-21-3-15;
(10) IC 14-27-6-30;
(11) IC 14-33-7-3;
(12) IC 14-33-21-5;
(13) IC 15-14-7-4;
(14) IC 15-14-9-1;
(15) IC 15-14-9-2;
(16) IC 16-20-2-18;
(17) IC 16-20-4-27;
(18) IC 16-20-7-2;
(19) IC 16-22-14;
(20) IC 16-23-1-29;
(21) IC 16-23-3-6;
(22) IC 16-23-4-2;
(23) IC 16-23-5-6;
(24) IC 16-23-7-2;
(25) IC 16-23-8-2;
(26) IC 16-23-9-2;
(27) IC 16-41-15-5;
(28) IC 16-41-33-4;
(29) IC 20-46-2-3 (before its repeal on January 1, 2009);
(30) IC 20-46-6-5;
(31) IC 20-49-2-10;
(32) IC 36-1-19-1;
(33) IC 23-14-66-2;
(34) IC 23-14-67-3;
(35) IC 36-7-13-4;
(36) IC 36-7-14-28;
(37) IC 36-7-15.1-16;
(38) IC 36-8-19-8.5;
(39) IC 36-9-6.1-2;
(40) IC 36-9-17.5-4;
(41) IC 36-9-27-73;
(42) IC 36-9-29-31;
(43) IC 36-9-29.1-15;
(44) IC 36-10-6-2;
(45) IC 36-10-7-7;
(46) IC 36-10-7-8;
(47) IC 36-10-7.5-19;
(48) IC 36-10-13-5;
(49) IC 36-10-13-7;
(50) IC 36-10-14-4;
(51) IC 36-12-7-7;
(52) IC 36-12-7-8;
(53) IC 36-12-12-10;
(54) a statute listed in IC 6-1.1-18.5-9.8; and
(A) establishes a maximum rate for any part of the:
(i) property taxes; or
(ii) special benefits taxes;
imposed by a political subdivision; and
(B) does not exempt the maximum rate from the adjustment under this section.
(e) For property tax rates imposed for property taxes first due and payable after December 31,
STEP ONE: Except as provided in subsection (g), determine the maximum rate for the political subdivision levying a property tax or special benefits tax under the statute for the previous calendar year.
STEP TWO:
STEP THREE: Determine the three (3) calendar years that immediately precede the
STEP FOUR:
STEP FIVE: Divide the sum of the three (3) quotients computed in STEP FOUR by three (3).
STEP SIX: Determine the greater of the following:
(A) Zero (0).
(B) The STEP FIVE result.
STEP
(A) Zero (0).
(B) The result of the STEP TWO percentage minus the STEP
STEP
(f) The department of local government finance shall compute the maximum rate allowed under subsection (e) and provide the rate to each political subdivision with authority to levy a tax under a statute listed in subsection (d).
(g) This subsection applies only when calculating the maximum rate for taxes due and payable in calendar year 2013. The STEP ONE result is the greater of the following:
(1) The actual maximum rate established for property taxes first due and payable in calendar year 2012.
(2) The maximum rate that would have been established for property taxes first due and payable in calendar year 2012 if the maximum rate had been established under the formula under this section, as amended in the 2012 session of the general assembly.
(1) For 2014, three-fourths (3/4) of the amount borrowed under IC 36-6-6-14 during 2013.
(2) For 2015, one-third (1/3) of the amount borrowed under IC 36-6-6-14 during 2014.
(3) For 2016, one-third (1/3) of the amount borrowed under IC 36-6-6-14 during 2015.
For purposes of computing the ad valorem property tax levy limit imposed on such a township under section 3 of this chapter, the township's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-6-6-14.
(1) Permission to the civil taxing unit to increase its levy in excess of the limitations established under section 3 of this chapter, if in the judgment of the department the increase is reasonably necessary due to increased costs of the civil taxing unit resulting from annexation, consolidation, or other extensions of governmental services by the civil taxing unit to additional geographic areas or persons. With respect to annexation, consolidation, or other extensions of governmental services in a calendar year, if those increased costs are incurred by the civil taxing unit in that calendar year and more than one (1) immediately succeeding calendar year, the unit may appeal under section 12 of this chapter for permission to increase its levy under this subdivision based on those increased costs in any of the following:
(A) The first calendar year in which those costs are incurred.
(B) One (1) or more of the immediately succeeding four (4) calendar years.
(2) A levy increase may not be granted under this subdivision for property taxes first due and payable after December 31, 2008. Permission to the civil taxing unit to increase its levy in excess of the limitations established under section 3 of this chapter, if the local government tax control board finds that the civil taxing unit needs the increase to meet the civil taxing unit's share of the costs of operating a court established by statute enacted after December 31, 1973. Before recommending such an increase, the local government tax control board shall consider all other revenues available to the civil taxing unit that could be applied for that purpose. The maximum aggregate levy increases that the local government tax control board may recommend for a particular court equals the civil taxing unit's estimate of the unit's share of the costs of operating a court for the first full calendar year in which it is in existence. For purposes of this subdivision, costs of operating a court include:
(A) the cost of personal services (including fringe benefits);
(B) the cost of supplies; and
(C) any other cost directly related to the operation of the court.
(3) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 of this chapter, if the
department finds that the quotient determined under STEP SIX of
the following formula is equal to or greater than one and
two-hundredths (1.02):
STEP ONE: Determine the three (3) calendar years that most
immediately precede the ensuing calendar year and in which
a statewide general reassessment of real property under
IC 6-1.1-4-4 does not first become effective.
STEP TWO: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the civil taxing
unit's total assessed value of all taxable property and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in the unit under
IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular calendar
year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in the
unit under IC 6-1.1-12-42 in 2006 plus for a particular
calendar year after 2009, the total assessed value of property
tax deductions that applied in the unit under
IC 6-1.1-12-37.5 in 2008;
divided by the sum determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP THREE: Divide the sum of the three (3) quotients
computed in STEP TWO by three (3).
STEP FOUR: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the total
assessed value of all taxable property in all counties and:
(i) for a particular calendar year before 2007, the total
assessed value of property tax deductions in all counties
under IC 6-1.1-12-41 or IC 6-1.1-12-42 in the particular
calendar year; or
(ii) for a particular calendar year after 2006, the total
assessed value of property tax deductions that applied in all
counties under IC 6-1.1-12-42 in 2006 plus for a particular
calendar year after 2009, the total assessed value of property
tax deductions that applied in the unit under
IC 6-1.1-12-37.5 in 2008;
divided by the sum determined under this STEP for the
calendar year immediately preceding the particular calendar
year.
STEP FIVE: Divide the sum of the three (3) quotients
computed in STEP FOUR by three (3).
STEP SIX: Divide the STEP THREE amount by the STEP
FIVE amount.
The civil taxing unit may increase its levy by a percentage not
greater than the percentage by which the STEP THREE amount
exceeds the percentage by which the civil taxing unit may
increase its levy under section 3 of this chapter based on the
assessed value growth quotient determined under section 2 of this
chapter.
(4) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to the civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter, if the
local government tax control board finds that the civil taxing unit
needs the increase to pay the costs of furnishing fire protection for
the civil taxing unit through a volunteer fire department. For
purposes of determining a township's need for an increased levy,
the local government tax control board shall not consider the
amount of money borrowed under IC 36-6-6-14 during the
immediately preceding calendar year. However, any increase in
the amount of the civil taxing unit's levy recommended by the
local government tax control board under this subdivision for the
ensuing calendar year may not exceed the lesser of:
(A) ten thousand dollars ($10,000); or
(B) twenty percent (20%) of:
(i) the amount authorized for operating expenses of a
volunteer fire department in the budget of the civil taxing
unit for the immediately preceding calendar year; plus
(ii) the amount of any additional appropriations authorized
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department
under this chapter; minus
(iii) the amount of money borrowed under IC 36-6-6-14
during that calendar year for the civil taxing unit's use in
paying operating expenses of a volunteer fire department.
(5) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter in order
to raise revenues for pension payments and contributions the civil
taxing unit is required to make under IC 36-8. The maximum
increase in a civil taxing unit's levy that may be recommended
under this subdivision for an ensuing calendar year equals the
amount, if any, by which the pension payments and contributions
the civil taxing unit is required to make under IC 36-8 during the
ensuing calendar year exceeds the product of one and one-tenth
(1.1) multiplied by the pension payments and contributions made
by the civil taxing unit under IC 36-8 during the calendar year that
immediately precedes the ensuing calendar year. For purposes of
this subdivision, "pension payments and contributions made by a
civil taxing unit" does not include that part of the payments or
contributions that are funded by distributions made to a civil
taxing unit by the state.
(6) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to increase its levy in excess of the limitations
established under section 3 of this chapter if the local government
tax control board finds that:
(A) the township's township assistance ad valorem property
tax rate is less than one and sixty-seven hundredths cents
($0.0167) per one hundred dollars ($100) of assessed
valuation; and
(B) the township needs the increase to meet the costs of
providing township assistance under IC 12-20 and IC 12-30-4.
The maximum increase that the board may recommend for a
township is the levy that would result from an increase in the
township's township assistance ad valorem property tax rate of
one and sixty-seven hundredths cents ($0.0167) per one hundred
dollars ($100) of assessed valuation minus the township's ad
valorem property tax rate per one hundred dollars ($100) of
assessed valuation before the increase.
(7) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 of this chapter if:
(A) the increase has been approved by the legislative body of
the municipality with the largest population where the civil
taxing unit provides public transportation services; and
(B) the local government tax control board finds that the civil
taxing unit needs the increase to provide adequate public
transportation services.
The local government tax control board shall consider tax rates and levies in civil taxing units of comparable population, and the effect (if any) of a loss of federal or other funds to the civil taxing unit that might have been used for public transportation purposes. However, the increase that the board may recommend under this subdivision for a civil taxing unit may not exceed the revenue that would be raised by the civil taxing unit based on a property tax rate of one cent ($0.01) per one hundred dollars ($100) of assessed valuation.
(8) A levy increase may not be granted under this subdivision for property taxes first due and payable after December 31, 2008. Permission to a civil taxing unit to increase the unit's levy in excess of the limitations established under section 3 of this chapter if the local government tax control board finds that:
(A) the civil taxing unit is:
(i) a county having a population of more than one hundred seventy thousand (170,000) but less than one hundred seventy-five thousand (175,000);
(ii) a city having a population of more than sixty-five thousand (65,000) but less than seventy thousand (70,000);
(iii) a city having a population of more than twenty-nine thousand five hundred (29,500) but less than twenty-nine thousand six hundred (29,600);
(iv) a city having a population of more than thirteen thousand four hundred fifty (13,450) but less than thirteen thousand five hundred (13,500); or
(v) a city having a population of more than eight thousand seven hundred (8,700) but less than nine thousand (9,000); and
(B) the increase is necessary to provide funding to undertake removal (as defined in IC 13-11-2-187) and remedial action (as defined in IC 13-11-2-185) relating to hazardous substances (as defined in IC 13-11-2-98) in solid waste disposal facilities or industrial sites in the civil taxing unit that have become a menace to the public health and welfare.
The maximum increase that the local government tax control board may recommend for such a civil taxing unit is the levy that would result from a property tax rate of six and sixty-seven hundredths cents ($0.0667) for each one hundred dollars ($100) of assessed valuation. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem
property tax levy for a particular year does not include that part of
the levy imposed under this subdivision. In addition, a property
tax increase permitted under this subdivision may be imposed for
only two (2) calendar years.
(9) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a county:
(A) having a population of more than eighty thousand (80,000)
but less than ninety thousand (90,000) to increase the county's
levy in excess of the limitations established under section 3 of
this chapter, if the local government tax control board finds
that the county needs the increase to meet the county's share of
the costs of operating a jail or juvenile detention center,
including expansion of the facility, if the jail or juvenile
detention center is opened after December 31, 1991;
(B) that operates a county jail or juvenile detention center that
is subject to an order that:
(i) was issued by a federal district court; and
(ii) has not been terminated;
(C) that operates a county jail that fails to meet:
(i) American Correctional Association Jail Construction
Standards; and
(ii) Indiana jail operation standards adopted by the
department of correction; or
(D) that operates a juvenile detention center that fails to meet
standards equivalent to the standards described in clause (C)
for the operation of juvenile detention centers.
Before recommending an increase, the local government tax
control board shall consider all other revenues available to the
county that could be applied for that purpose. An appeal for
operating funds for a jail or a juvenile detention center shall be
considered individually, if a jail and juvenile detention center are
both opened in one (1) county. The maximum aggregate levy
increases that the local government tax control board may
recommend for a county equals the county's share of the costs of
operating the jail or a juvenile detention center for the first full
calendar year in which the jail or juvenile detention center is in
operation.
(10) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a township to increase its levy in excess of the
limitations established under section 3 of this chapter, if the local
government tax control board finds that the township needs the
increase so that the property tax rate to pay the costs of furnishing
fire protection for a township, or a portion of a township, enables
the township to pay a fair and reasonable amount under a contract
with the municipality that is furnishing the fire protection.
However, for the first time an appeal is granted the resulting rate
increase may not exceed fifty percent (50%) of the difference
between the rate imposed for fire protection within the
municipality that is providing the fire protection to the township
and the township's rate. A township is required to appeal a second
time for an increase under this subdivision if the township wants
to further increase its rate. However, a township's rate may be
increased to equal but may not exceed the rate that is used by the
municipality. More than one (1) township served by the same
municipality may use this appeal.
(11) A levy increase may not be granted under this subdivision for
property taxes first due and payable after December 31, 2008.
Permission for a township to increase its levy in excess of the
limitations established under section 3 of this chapter, if the local
government tax control board finds that the township has been
required, for the three (3) consecutive years preceding the year for
which the appeal under this subdivision is to become effective, to
borrow funds under IC 36-6-6-14 to furnish fire protection for the
township or a part of the township. However, the maximum
increase in a township's levy that may be allowed under this
subdivision is the least of the amounts borrowed under
IC 36-6-6-14 during the preceding three (3) calendar years. A
township may elect to phase in an approved increase in its levy
under this subdivision over a period not to exceed three (3) years.
A particular township may appeal to increase its levy under this
section not more frequently than every fourth calendar year.
(12) (11) Permission to a city having a population of more than
thirty-one thousand five hundred (31,500) but less than thirty-one
thousand seven hundred twenty-five (31,725) to increase its levy
in excess of the limitations established under section 3 of this
chapter if:
(A) an appeal was granted to the city under this section to
reallocate property tax replacement credits under IC 6-3.5-1.1
in 1998, 1999, and 2000; and
(B) the increase has been approved by the legislative body of
the city, and the legislative body of the city has by resolution
determined that the increase is necessary to pay normal
operating expenses.
The maximum amount of the increase is equal to the amount of
property tax replacement credits under IC 6-3.5-1.1 that the city
petitioned under this section to have reallocated in 2001 for a
purpose other than property tax relief.
(13) (12) A levy increase may be granted under this subdivision
only for property taxes first due and payable after December 31,
2008. Permission to a civil taxing unit to increase its levy in
excess of the limitations established under section 3 of this
chapter if the civil taxing unit cannot carry out its governmental
functions for an ensuing calendar year under the levy limitations
imposed by section 3 of this chapter due to a natural disaster, an
accident, or another unanticipated emergency.
(14) (13) Permission to Jefferson County to increase its levy in
excess of the limitations established under section 3 of this
chapter if the department finds that the county experienced a
property tax revenue shortfall that resulted from an erroneous
estimate of the effect of the supplemental deduction under
IC 6-1.1-12-37.5 on the county's assessed valuation. An appeal for
a levy increase under this subdivision may not be denied because
of the amount of cash balances in county funds. The maximum
increase in the county's levy that may be approved under this
subdivision is three hundred thousand dollars ($300,000).
(b) The department of local government finance shall increase the
maximum permissible ad valorem property tax levy under section 3 of
this chapter for the city of Goshen for 2012 and thereafter by an
amount equal to the greater of zero (0) or the result of:
(1) the city's total pension costs in 2009 for the 1925 police
pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
(IC 36-8-7); minus
(2) the sum of:
(A) the total amount of state funds received in 2009 by the city
and used to pay benefits to members of the 1925 police
pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
(IC 36-8-7); plus
(B) any previous permanent increases to the city's levy that
were authorized to account for the transfer to the state of the
responsibility to pay benefits to members of the 1925 police
pension fund (IC 36-8-6) and the 1937 firefighters' pension
fund (IC 36-8-7).
(c) In calendar year 2013, the department of local government
finance shall allow a township to increase its maximum permissible
ad valorem property tax levy in excess of the limitations
established under section 3 of this chapter, if the township:
(1) petitions the department for the levy increase on a form
prescribed by the department; and
(2) submits proof of the amount borrowed in calendar year
2012 or 2013, but not both, under IC 36-6-6-14 to furnish fire
protection for the township or a part of the township.
The maximum increase in a township's levy that may be allowed
under this subsection is the amount borrowed by the township
under IC 36-6-6-14 in the year for which proof was submitted
under subdivision (2). An increase allowed under this subsection
applies to property taxes first due and payable after December 31,
2013.
(b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under sections 3.1 and 3.2 of this chapter or the referendum process under sections 3.5 and 3.6 of this chapter apply to the project, the cost of the project does not include expenditures for the project that will be paid from donations or other gifts:
(1) that are received by the political subdivision; and
(1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) for which the proper officers of a political subdivision make a preliminary determination in the manner described in subsection (b) before July 1, 2008.
(2) An elementary school building, middle school building, high school building, or other school building for academic instruction that:
(A) is a controlled project;
(B) will be used for any combination of kindergarten through grade
(A) is not a controlled project described in subdivision (1) or (2);
(B) will not cost the political subdivision more than the lesser of the following:
(i) Twelve million dollars ($12,000,000).
(ii) An amount equal to one percent (1%) of the total gross assessed value of property within the political subdivision on the last assessment date, if that amount is at least one million dollars ($1,000,000).
(b) A political subdivision may not impose property taxes to pay debt service on bonds or lease rentals on a lease for a controlled project without completing the following procedures:
(1) The proper officers of a political subdivision shall:
(A) publish notice in accordance with IC 5-3-1; and
(B) send notice by first class mail to the circuit court clerk and to any organization that delivers to the officers, before January 1 of that year, an annual written request for such notices;
of any meeting to consider adoption of a resolution or an ordinance making a preliminary determination to issue bonds or enter into a lease and shall conduct a public hearing on a preliminary determination before adoption of the resolution or ordinance.
(2) When the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a lease for a controlled project, the officers shall give notice of the preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1)(B).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease for a controlled project must include the following
information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that any owners of property within the
political subdivision or registered voters residing within the
political subdivision who want to initiate a petition and
remonstrance process against the proposed debt service or
lease payments must file a petition that complies with
subdivisions (4) and (5) not later than thirty (30) days after
publication in accordance with IC 5-3-1.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to incur
annually to operate the facility.
(G) A statement of whether the school corporation expects to
appeal for a new facility adjustment (as defined in
IC 20-45-1-16 (repealed) before January 1, 2009) for an
increased maximum permissible tuition support levy to pay the
estimated costs described in clause (F).
(H) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(4) After notice is given, a petition requesting the application of
a petition and remonstrance process may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by the county voter registration office, deliver to the county voter registration office or the county voter registration office's designated printer the petition forms to be used solely in the petition process described in this section. The county voter registration office shall issue to an owner or owners of property within the political subdivision or a registered voter residing within the political subdivision the number of petition forms requested by the owner or owners or the registered voter. Each form must be accompanied by instructions detailing the requirements that:
(A) the carrier and signers must be owners of property or registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must swear or affirm before a notary public that the carrier witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves as owners of property or registered voters and may be allowed to pick up additional copies to distribute to other owners of property or registered voters. Each person signing a petition must indicate whether the person is signing the petition as a registered voter within the political subdivision or is signing the petition as the owner of property within the political subdivision. A person who signs a petition as a registered voter must indicate the address at which the person is registered to vote. A person who signs a petition as an owner of property must indicate the address of the property owned by the person in the political subdivision.
(6) Each petition must be verified under oath by at least one (1) qualified petitioner in a manner prescribed by the state board of accounts before the petition is filed with the county voter registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration office not more than thirty (30) days after publication under subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether each person who signed the petition is a registered voter. The county voter registration office shall, not more than fifteen (15) business days after receiving a petition, forward a copy of the petition to the county auditor. Not more than ten (10) business days after receiving the copy of the petition, the county auditor
shall provide to the county voter registration office a statement
verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office shall, not more than ten
(10) business days after receiving the statement from the county
auditor under subdivision (8), make the final determination of the
number of petitioners that are registered voters in the political
subdivision and, based on the statement provided by the county
auditor, the number of petitioners that own property within the
political subdivision. Whenever the name of an individual who
signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular petition and remonstrance
process under this chapter, regardless of whether the person owns
more than one (1) parcel of real property, mobile home assessed
as personal property, or manufactured home assessed as personal
property, or a combination of those types of property within the
subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition is presented to the
county voter registration office within forty-five (45) days before
an election, the county voter registration office may defer acting
on the petition, and the time requirements under this section for
action by the county voter registration office do not begin to run
until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting a petition and remonstrance process. The certificate
must state the number of petitioners that are owners of property
within the political subdivision and the number of petitioners who
are registered voters residing within the political subdivision.
If a sufficient petition requesting a petition and remonstrance process
is not filed by owners of property or registered voters as set forth in this
section, the political subdivision may issue bonds or enter into a lease
by following the provisions of law relating to the bonds to be issued or
lease to be entered into.
(c) This subsection applies only to a political subdivision that, after
April 30, 2011, adopts an ordinance or a resolution making a
preliminary determination to issue bonds or enter into a lease subject
to this section and section 3.2 of this chapter. A political subdivision
may not artificially divide a capital project into multiple capital
projects in order to avoid the requirements of this section and section
3.2 of this chapter.
(1) The controlled project is described in one (1) of the following categories:
(A) An elementary school building, middle school building, high school building, or other school building for academic instruction that:
(i) will be used for any combination of kindergarten through grade
academic instruction that:
(i) will be used for any combination of grade 9 through
grade 12;
(ii) will not be used for any combination of kindergarten
through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000).
(C) (B) Any other controlled project that:
(i) is not a controlled project described in clause (A); or (B);
and
(ii) will cost the political subdivision more than the lesser of
twelve million dollars ($12,000,000) or an amount equal to
one percent (1%) of the total gross assessed value of
property within the political subdivision on the last
assessment date (if that amount is at least one million dollars
($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease for
the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled project
without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first class
mail to the circuit court clerk and to any organization that delivers
to the officers, before January 1 of that year, an annual written
request for notices of any meeting to consider the adoption of an
ordinance or a resolution making a preliminary determination to
issue bonds or enter into a lease and shall conduct a public
hearing on the preliminary determination before adoption of the
ordinance or resolution. The political subdivision must make the
following information available to the public at the public hearing
on the preliminary determination, in addition to any other
information required by law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other taxing
units that include any of the territory of the political
subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(C) The information specified in subdivision (3)(A) through
(3)(G).
(2) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall give notice of the preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the circuit court clerk and to the
organizations described in subdivision (1).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease
payments must be approved in an election on a local public
question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to annually
incur to operate the facility.
(G) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(H) The information specified in subdivision (1)(A) through
(1)(B).
(4) After notice is given, a petition requesting the application of
the local public question process under section 3.6 of this chapter
may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of property
within the political subdivision or a registered voter residing
within the political subdivision the number of petition forms
requested by the owner or owners or the registered voter. Each
form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves
as owners of property or registered voters and may be allowed to
pick up additional copies to distribute to other owners of property
or registered voters. Each person signing a petition must indicate
whether the person is signing the petition as a registered voter
within the political subdivision or is signing the petition as the
owner of property within the political subdivision. A person who
signs a petition as a registered voter must indicate the address at
which the person is registered to vote. A person who signs a
petition as an owner of property must indicate the address of the
property owned by the person in the political subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration
office not more than thirty (30) days after publication under
subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter.
However, after the county voter registration office has determined
that at least one hundred twenty-five (125) persons who signed
the petition are registered voters within the political subdivision,
the county voter registration office is not required to verify
whether the remaining persons who signed the petition are
registered voters. If the county voter registration office does not
determine that at least one hundred twenty-five (125) persons who
signed the petition are registered voters, the county voter
registration office, not more than fifteen (15) business days after
receiving a petition, shall forward a copy of the petition to the
county auditor. Not more than ten (10) business days after
receiving the copy of the petition, the county auditor shall provide
to the county voter registration office a statement verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
property within the political subdivision does in fact own
property within the political subdivision.
(9) The county voter registration office, not more than ten (10)
business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are registered
voters or after receiving the statement from the county auditor
under subdivision (8) (as applicable), shall make the final
determination of whether a sufficient number of persons have
signed the petition. Whenever the name of an individual who
signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular referendum process under this
chapter, regardless of whether the person owns more than one (1)
parcel of real property, mobile home assessed as personal
property, or manufactured home assessed as personal property or
a combination of those types of property within the political
subdivision and regardless of whether the person is both a
registered voter in the political subdivision and the owner of
property within the political subdivision. Notwithstanding any
other provision of this section, if a petition is presented to the
county voter registration office within forty-five (45) days before
an election, the county voter registration office may defer acting
on the petition, and the time requirements under this section for
action by the county voter registration office do not begin to run
until five (5) days after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state the
number of petitioners who are owners of property within the
political subdivision and the number of petitioners who are
registered voters residing within the political subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of property or registered voters as
set forth in this section, the political subdivision may issue bonds
or enter into a lease by following the provisions of law relating to
the bonds to be issued or lease to be entered into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill the
county auditor's duties under section 3.6 of this chapter.
(b) The application of the credit under this chapter results in a
reduction of the property tax collections of each political subdivision
in which the credit is applied. Except as provided in IC 20-46-1, a
political subdivision may not increase its property tax levy to make up
for that reduction.
(c) The county auditor shall in each calendar year notify each
political subdivision in which the credit under this chapter is applied
of the reduction of property tax collections referred to in subsection (b)
for the political subdivision for that year.
(d) (c) A political subdivision may not borrow money to compensate
the political subdivision or any other political subdivision for the
reduction of property tax collections referred to in subsection (b).
(b) Subsection (a) does not apply if any of the following apply to the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(6) Section 9.9 of this chapter.
(c) A county council may adopt an ordinance to require a person to pay the person's property tax liability in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under section 8.1 of this chapter shows that the person's property tax liability for a year is less than twenty-five dollars ($25) for the property covered by that statement, the tax liability for that year is due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition under IC 6-1.1-18.5-12(d) before the county treasurer mails or transmits statements under section 8.1 of this chapter, the county treasurer may:
(1) mail or transmit the statements without regard to the pendency of the appeal and, if the resolution of the appeal by the department of local government finance results in changes in levies, mail or transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section 8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise be due under subsection (a) is delayed by not more than sixty (60) days; and
(B) all statements reflect any changes in levies that result from the resolution of the appeal by the department of local government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect the resolution of the appeal under IC 6-1.1-18.5-12(d) by the department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount under subdivision (2), the adjusted amount that is payable by the taxpayer:
(A) as a final reconciliation of all amounts due for the year; and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount under subdivision (1), that the taxpayer may claim a refund of the excess under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent taxes.
(g) Notwithstanding any other law, a property tax liability of less than five dollars ($5) is increased to five dollars ($5). The difference between the actual liability and the five dollar ($5) amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of property taxes and special assessments by electronic mail is transmitted to a person under section 8.1(h) of this chapter. If a response to the transmission of electronic mail to a person indicates that the electronic mail was not received, the county treasurer shall mail to the person a hard copy of the statement in the manner required by section 8.1(a) of this chapter for persons who do not opt to receive statements by electronic mail. The due date for the property taxes and special assessments under a statement mailed to a person under this subsection is the due date indicated in the statement transmitted to the person by electronic mail.
(i) In a county in which an authorizing ordinance is adopted under section 8.1(h) of this chapter, a person may direct the county treasurer to transmit a reconciling statement under subsection (d)(1) by electronic mail under section 8.1(h) of this chapter.
(1) the owner of the real property makes changes to the real property described in IC 6-1.1-5-15(a);
(2) the owner of the real property complies with IC 6-1.1-5-15(a) or IC 6-1.1-5-15(b), as applicable; and
(3) the assessing officials responsible for assessing the real property subsequently fail to make a correct assessment of the real property in one (1) or more years by failing to take the changes described in subdivision (1) into account;
when the assessing officials responsible for assessing the real property make a correct assessment of the real property after taking the changes described in subdivision (1) into account, the owner may pay the amount due for the property taxes attributable to these changes in the assessment over the same number of years that match the number of years that the assessing officials took to make the correct assessment.
(b) The plan of reorganization must include at least the following:
(1) The name and a description of the reorganized political subdivision that will succeed the reorganizing political subdivisions.
(2) A description of the boundaries of the reorganized political subdivision.
(3) Subject to section 40 of this chapter, a description of the taxing areas in which taxes to retire obligations of the reorganizing political subdivisions will be imposed.
(4) A description of the membership of the legislative body, fiscal body, and executive of the reorganized political subdivision, a description of the election districts or appointment districts from which officers will be elected or appointed, and the manner in
which the membership of each elected or appointed office will be
elected or appointed.
(5) A description of the services to be offered by the reorganized
political subdivision and the service areas in which the services
will be offered.
(6) The disposition of the personnel, the agreements, the assets,
and, subject to section 40 of this chapter, the liabilities of the
reorganizing political subdivisions, including the terms and
conditions upon which the transfer of property and personnel will
be achieved.
(7) Any other matter that the:
(A) reorganization committee determines to be necessary or
appropriate; or
(B) legislative bodies of the reorganizing political subdivisions
require the reorganization committee;
to include in the plan of reorganization.
(8) In the case of a reorganization described in section 1(a)(9) of
this chapter, if the legislative bodies of the reorganizing political
subdivisions have specified that the vote on the public question
regarding the reorganization shall be conducted on a countywide
basis under section 30(b) of this chapter with a rejection
threshold, the reorganization committee shall include in the
reorganization plan a rejection threshold, specified as a
percentage, that applies for purposes of section 32(b) of this
chapter. The rejection threshold must be the same for each
municipality that is a party to the proposed reorganization and to
the county that is a party to the proposed reorganization.
(9) In the case of a reorganization described in section 1(a)(9) of
this chapter, the reorganization committee shall determine and
include in the reorganization plan the percentage of voters voting
on the public question regarding the proposed reorganization who
must vote, on a countywide basis, in favor of the proposed
reorganization for the public question to be approved. This
percentage is referred to in this chapter as the "countywide vote
approval percentage". The countywide vote approval percentage
must be greater than fifty percent (50%).
(10) The statement fiscal impact analysis required by subsection
(e).
(c) In the case of a reorganization described in section 1(a)(9) of this
chapter, the reorganization committee may not change the decision of
the legislative bodies of the reorganizing political subdivisions
regarding whether the vote on the public question regarding the
reorganization shall be conducted on a countywide basis without a
rejection threshold or with a rejection threshold.
(d) Upon completion of the plan of reorganization, the
reorganization committee shall present the plan of reorganization to the
legislative body of each of the reorganizing political subdivisions for
adoption. The initial plan of reorganization must be submitted to the
legislative body of each of the reorganizing political subdivisions not
later than one (1) year after the clerk of the last political subdivision
that adopts a reorganization resolution under this chapter has certified
the resolution to all of the political subdivisions named in the
resolution. In the case of a plan of reorganization submitted to a
political subdivision by a reorganization committee after June 30, 2010,
the political subdivision shall post a copy of the plan of reorganization
on an Internet web site maintained or authorized by the political
subdivision not more than thirty (30) days after receiving the plan of
reorganization from the reorganization committee.
(e) A reorganization committee must include in the plan of
reorganization submitted to a political subdivision after June 30, 2010,
a statement of:
(1) whether a fiscal impact analysis concerning the proposed
reorganization has been prepared or has not been prepared by or
on behalf of the reorganization committee; and
(2) whether a fiscal impact analysis concerning the proposed
reorganization has been made available or has not been made
available to the public by or on behalf of the reorganization
committee.
(e) In the case of a plan of reorganization submitted to a
political subdivision by a reorganization committee after June 30,
2013, the reorganization committee shall also prepare a fiscal
impact analysis concerning the proposed reorganization. The fiscal
impact analysis must include the following:
(1) The cost estimates of planned services to be provided in
each taxing area of the reorganized political subdivision.
(2) For each taxing area of the reorganized political
subdivision, anticipated net assessed value and a list of each
fund to which the taxing area would contribute.
(3) The method or methods of financing the planned services.
The plan must explain how specific and detailed expenses will
be funded and must indicate the taxes, grants, and other
funding used.
(4) Estimates of maximum levies, budgets, and tax rates of the
reorganized political subdivision by fund.
(5) The plan for the reorganization and extension of services
to portions of the reorganized political subdivision.
(6) The plan for providing or continuing services to parts of
the reorganizing political subdivision that will not be a part of
the reorganized political subdivision.
(f) The fiscal impact analysis required by subsection (e) must be
submitted to the political subdivision at the same time the plan of
reorganization is presented to the political subdivision under
subsection (d). The political subdivision shall post a copy of the
fiscal impact analysis on an Internet web site maintained or
authorized by the political subdivision not more than thirty (30)
days after receiving the fiscal impact analysis from the
reorganization committee.
(b) Subject to section 14.5 of this chapter, if the legislative body finds that a need for fire and emergency services or other emergency exists, it may issue a special order, entered and signed on the record, authorizing the executive to borrow a specified amount of money sufficient to meet the emergency. However, the legislative body may not authorize the executive to borrow money under this subsection in more than three (3) calendar years during any five (5) year period. In addition, if a township is allowed an increase in its maximum permissible ad valorem property tax levy under IC 6-1.1-18.5-13(c) for property taxes first due and payable in 2014, the following apply:
(1) The legislative body may authorize the executive to borrow money under this section in 2014 through 2016, but not to exceed one-half (1/2) of the amount borrowed under this section for the immediately preceding year.
(2) The legislative body may not authorize the executive to borrow money under this section after 2016.
(c) Notwithstanding IC 36-8-13-4(a), the legislative body may authorize the executive to borrow a specified sum from a township fund other than the township firefighting fund if the legislative body finds that the emergency requiring the expenditure of money is related to paying the operating expenses of a township fire department or a
volunteer fire department. At its next annual session, the legislative
body shall cover the debt created by making a levy to the credit of the
fund for which the amount was borrowed under this subsection.
(d) In determining whether a fire and emergency services need
exists requiring the expenditure of money not included in the
township's budget estimates and levy, the legislative body and any
reviewing authority considering the approval of the additional
borrowing shall consider the following factors:
(1) The current and projected certified and noncertified public
safety payroll needs of the township.
(2) The current and projected need for fire and emergency
services within the jurisdiction served by the township.
(3) Any applicable national standards or recommendations for the
provision of fire protection and emergency services.
(4) Current and projected growth in the number of residents and
other citizens served by the township, emergency service runs,
certified and noncertified personnel, and other appropriate
measures of public safety needs in the jurisdiction served by the
township.
(5) Salary comparisons for certified and noncertified public safety
personnel in the township and other surrounding or comparable
jurisdictions.
(6) Prior annual expenditures for fire and emergency services,
including all amounts budgeted under this chapter.
(7) Current and projected growth in the assessed value of property
requiring protection in the jurisdiction served by the township.
(8) Other factors directly related to the provision of public safety
within the jurisdiction served by the township.
(e) In the event the township received additional funds under this
chapter in the immediately preceding budget year for an approved
expenditure, any reviewing authority shall take into consideration the
use of the funds in the immediately preceding budget year and the
continued need for funding the services and operations to be funded
with the proceeds of the loan.
(b) The report of the commissioners of a municipal redevelopment commission must show the names of the then qualified and acting
commissioners, the names of the officers of that body, the number of
regular employees and their fixed salaries or compensation, the amount
of the expenditures made during the preceding year and their general
purpose, an accounting of the tax increment revenues expended by any
entity receiving the tax increment revenues as a grant or loan from the
commission, the amount of funds on hand at the close of the calendar
year, and other information necessary to disclose the activities of the
commissioners and the results obtained.
(c) The report of the commissioners of a county redevelopment
commission must show all the information required by subsection (b),
plus the names of any commissioners appointed to or removed from
office during the preceding calendar year.
(d) A copy of each report filed under this section must be submitted
to the department of local government finance in an electronic format.
under IC 5-14-6.
(e) Before August 1 each year, the redevelopment
commissioners shall also submit a report to the fiscal body of the
unit. The report must include the following information set forth
for each tax increment financing district regarding the previous
year:
(1) Revenues received.
(2) Expenses paid.
(3) Fund balances.
(4) The amount and maturity date for all outstanding
obligations.
(5) The amount paid on outstanding obligations.
(6) A list of all the parcels included in each tax increment
financing district allocation area and the base assessed value
and incremental assessed value for each parcel in the list.
Before October 1 each year, the fiscal body shall compile the
reports received for all the tax increment financing districts and
submit a comprehensive report to the department of local
government finance in the form required by the department of
local government finance.
(b) The report required by subsection (a) must show the names of the then qualified and acting commissioners, the names of the officers
of that body, the number of regular employees and their fixed salaries
or compensation, the amount of the expenditures made during the
preceding year and their general purpose, an accounting of the tax
increment revenues expended by any entity receiving the tax increment
revenues as a grant or loan from the commission, the amount of funds
on hand at the close of the calendar year, and other information
necessary to disclose the activities of the commission and the results
obtained.
(c) A copy of each report filed under this section must be submitted
to the department of local government finance in an electronic format.
under IC 5-14-6.
(d) Before August 1 each year, the commission shall also submit
a report to the fiscal body. The report must include the following
information set forth for each tax increment financing district
regarding the previous year:
(1) Revenues received.
(2) Expenses paid.
(3) Fund balances.
(4) The amount and maturity date for all outstanding
obligations.
(5) The amount paid on outstanding obligations.
(6) A list of all the parcels included in each tax increment
financing district allocation area and the base assessed value
and incremental assessed value for each parcel in the list.
Before October 1 each year, the fiscal body shall compile the
reports received for all the tax increment financing districts and
submit a comprehensive report to the department of local
government finance in the form required by the department of
local government finance.
(b) This SECTION expires January 1, 2016.
