All Roll Calls
Yes: 268 • No: 52
Sponsored By: Craig Snow (Republican)
Signed by Governor
Requires a municipal entity that hires or retains a municipal advisor to publish a contract in a prominent location on the municipal entity's website. Modifies the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary and the distribution of wagering tax revenue to the city of Gary. Provides that the Lake County Convention Center Authority is established upon the substantial completion of the convention and event center. Establishes an alternative procedure for certain school corporations to issue refunding bonds. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the department of local government finance (DLGF) work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Allows a person to satisfy any notice statute by publishing notice in specified forms of media and modifies related provisions regarding notice by publication. Provides that in assessing or reassessing land, the land shall be assessed as agricultural land regardless of who owns the property or who is liable for the property taxes. Modifies procedures as to the reporting of assessment values of real and personal property and parcel level data. Changes the deadline for a county to submit to the DLGF data regarding real property, personal property, and geographic information system information. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Provides that certain local property tax credits result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Amends various tax increment financing allocation area provisions, including provisions to redefine "residential property" and to require the original owner of certain nonowner-occupied residential property in an allocation area to enter into a written agreement with the appropriate entity to pay the property taxes for the portion of outstanding bonds until the bonds are retired. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Requires the DLGF to annually publish on the Indiana Register the adjusted cost estimate threshold for certain local public work projects. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027. Adds the Indiana Historical Society, Inc. to a list of organizations exempt from property taxation. Allows certain taxpayers to retroactively file a property tax exemption application. Increases the amount of the property tax deduction for a model residence and a residence in inventory to 100% of the assessed value of the property for each deduction. Increases the number of model residences and residences in inventory from three to ten that may be claimed for purposes of those property tax deductions. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited by SEA 1-2025. Provides, if a taxpayer claims the homestead deduction for property that is not eligible for the deduction, that the taxpayer shall (instead of may) be liable for any additional taxes that would have been due on homestead property plus a civil penalty. Requires the county auditor to include in a notice of tax due a 10% fine as a penalty for claiming the homestead deduction falsely, which is in addition to all other penalties for which the taxpayer is liable. Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Allows a school corporation to allocate the effects of supplemental homestead credits granted for property taxes first due and payable in 2026 proportionately among all the school corporation's property tax funds. Requires certain qualified data center users to enter into an agreement with local officials before the qualified data center user may use a specific transaction award certificate. Adds a provision regarding repayment in the redevelopment tax credit. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1-2025 from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142-2025. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Removes provisions enacted in SEA 1-2025 providing for the expiration of local income tax expenditure rates for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Specifies that taxing units may deposit distributions of excise tax revenue in any fund maintained by the taxing unit. Allows each county to establish a local strategic taskforce to negotiate and determine certain maximum local income tax rates. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Provides that distributions of certain excise tax revenue to a taxing unit may be deposited in any fund maintained by the taxing unit and may be used for any purpose allowed by law. Makes numerous changes and additions to the local innkeeper's tax and food and beverage tax statutes, including new food and beverage tax authorizations, modifications to distributions of innkeeper's tax revenue, and revisions to the composition of various innkeeper's tax boards and commissions. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Subject to an exception, limits voting eligibility in a homeowners association to members of the homeowners association who use their property as a homestead as to certain matters. With certain exceptions, prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property. Retroactively amends the definition of "short term rental" to specify that certain private, owner occupied businesses are excluded from that definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Sets forth an alternative procedure that may be used to appoint the board of trustees of certain fire protection districts. Specifies maximum property tax rates for certain fire protection territories. Revises a provision of the municipal Barrett Law concerning deferred installments. Amends provisions in the drainage law as to bidding on certain projects and the term of loans. Authorizes the budget agency, subject to budget committee review, to augment the state agency contingency fund appropriations in HEA 1001-2025 through July 1, 2027, in an amount not to exceed $40,000,000 for Indiana office of technology contracts, in addition to the uses for the appropriation authorized in HEA 1001-2025.
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130 provisions identified: 55 benefits, 31 costs, 44 mixed.
Beginning January 1, 2026, qualifying totally disabled veterans can deduct their main home's full assessed value, up from $14,000. The law also removes the former assessed-value cap and covers qualifying mobile and manufactured homes. Veterans need at least 90 days of service, an honorable discharge, and one year of Indiana residency before assessment. They must own the home or buy it through a recorded contract requiring them to pay property taxes. Surviving spouses can qualify based on the veteran's eligibility at death, but lose eligibility upon remarriage.
Beginning January 1, 2026, deductions for eligible model homes and builders' inventory homes rise from 50% to 100% of assessed value. Model-home limits rise from three to ten per owner, with a ten-home combined cap for affiliated owners. Deductions cover at most one partly completed assessment date, the first completed assessment date, and the next two. Eligible model homes must first be assessed in 2009 or later; inventory homes, in 2012 or later. Disqualifying transfers before the following January 1 end deductions, and inventory homes cannot be leased during the assessment calendar year.
Beginning July 1, 2026, qualifying drain construction or reconstruction assessments can be paid over ten years instead of five. The related loan must mature within eleven years instead of six. The board must approve ten-year installments by resolution, and both the board and county fiscal body must authorize financing. Each project's payments repay its loan through a separate fund; leftover money can move to the general drain improvement fund. The law does not set interest rates or guarantee lower total costs.
Beginning July 1, 2026, local governments generally cannot prohibit or restrict owners from renting privately owned residential property. Health, safety, building, fire, and reasonable occupancy rules remain allowed. Qualifying registration and inspection requirements remain allowed but cannot cap rental use. Noncompliant rules adopted before January 1, 2026, are exempt until January 1, 2028, unless permanently exempt. Qualifying short-term rental rules adopted before January 1, 2018, are also exempt.
Beginning January 1, 2049, the lodging tax imposed under Indiana Code 6-9-9 cannot exceed 5%. Any portion of that tax rate above 5% expires that day. Customers pay less tax when the local rate previously exceeded 5%; savings depend on the taxable lodging charge.
For ordinances adopted after June 30, 2028, the state must flag excessive local income-tax rates within 30 days. Ordinances adopted January 1–August 2 or October 2–December 31 can be corrected within 30 days after notice. A correction still above a legal maximum is void; otherwise, automatic reductions take effect on the original ordinance's effective date. Individual rates fall to their legal maximum. Excess combined rates are reduced first from the general-purpose component, preserving its required minimum, then proportionally from components (b)(2) and (b)(3).
Beginning January 1, 2029, Perry County resident taxpayers exclude income described in IC 6-3.6-8-7 from local income tax. The exclusion also covers residents of Perry County municipalities imposing the specified municipal tax. Separately, team and race team income enters the local tax base only when apportioned to Indiana. That income must also compensate services performed in the county or municipality imposing the tax.
Lake County's authority to provide local property-tax replacement credits extends through June 30, 2031. The county council must approve an ordinance. It chooses whether credits cover homesteads, all qualified residential property, or all taxpayers. An ordinance adopted under this provision expires December 31, 2028. The law does not set an individual credit amount.
The law includes qualifying mobile homes in the manufactured-home sales tax exemption. The exemption covers the specified portion of sales income and gross retail income from preowned qualifying homes. Separately, manufactured homes are included in mobile-home property assessment and tax rules when located in Indiana on the assessment date. The supplied provisions do not state the exempt sales portion or whether property-tax bills change.
Qualifying municipalities can begin a local income tax only after December 31, 2028, instead of after December 31, 2027. The rate cannot exceed 1.2%, and the municipality must adopt an ordinance. The delay does not impose the tax automatically.
Beginning January 1, 2026, a $250 property tax credit covers veterans age 62 or older with at least 10% disability. They need at least 90 days of service and an honorable discharge. A separate $350 credit covers honorably discharged wartime veterans with at least 10% service-connected disability. Both require approved disability records and property ownership or purchase through a recorded contract; eligible surviving spouses also qualify. Property tax statements provided after December 31, 2025, must explain listed deductions and credits, including veterans' relief and application steps.
Beginning January 1, 2026, trust-owned homes can qualify for specified property-tax credits. The resident must otherwise qualify for the credit. The county auditor must confirm the resident has a beneficial trust interest or a qualifying rent-free right to live there. That rent-free right must come from a qualified personal residence trust the resident created.
Beginning January 1, 2026, aircraft owners can use qualifying unused property-tax deductions to reduce aircraft excise tax. The credit equals 7% of the deduction left after property-tax and vehicle-excise-tax use, capped at aircraft tax due. Eligible deductions are under IC 6-1.1-12-14 or IC 6-1.1-12-13 before that deduction expires. A certified county-auditor statement must be filed with the department before the credit is allowed.
Vehicle owners can qualify for an excise-tax credit when a qualifying property-tax deduction remains after use against real estate and personal property. The credit reduces vehicle tax by $2 per $100 of taxable value, or major portion of $100. Covered deductions are under IC 6-1.1-12-14 and IC 6-1.1-12-16. The deduction under IC 6-1.1-12-13 also qualifies before it expires.
Beginning January 1, 2025, agricultural assessment covers qualifying uses regardless of ownership or who owes the property tax. Covered uses include specified federal conservation programs, state classified forest and wildlands programs or successors, guideline-defined agricultural uses, and hardwood timber harvesting. Land bought for industrial or commercial use is excluded, and parcel size cannot determine agricultural use. For January 1, 2027 assessments, a 9% capitalization rate applies when the preliminary base rate exceeds the previous final rate by at least 10%. After December 31, 2027, an 8% capitalization rate applies when the statutory higher-rate condition is triggered.
Qualified employers with fewer than 50 employees can claim a tax credit for health reimbursement arrangement contributions. The arrangement must start in a taxable year beginning on or after January 1, 2024. The credit equals contributions, capped at $400 in the establishment year and $200 the next year; later years receive nothing. Contributions must at least match prior-year benefits or equal prior-year employer health insurance contributions per covered person.
Beginning January 1, 2029, qualifying counties receive an increase in their maximum property tax levy based on the statutory adjustment. This applies where a levy freeze adjusted the maximum in the tax year immediately before the specified freeze law's repeal. Counties with stabilization funds can combine that money with the levy increase for operations. Counties must plan a gradual, multi-year spend-down of stabilization funds or other available funds.
Qualifying townships can petition for higher firefighting and emergency-service property tax levies beyond the ordinary 0.15 rate limit. Prior petition adjustments must total 0.15, and assessed-value growth must be two to four times the prior year's maximum levy growth quotient. Added authority is capped at 0.8 times the law's second-step calculation, with another limit tied to the current certified rate. The township executive must petition before June 1 with fiscal body approval. Later petitions use the fourth-step calculation when the initial petition was filed after December 31, 2025.
Beginning July 1, 2026, original owners of qualifying nonowner-occupied homes in tax increment financing areas must sign bond-payment agreements after construction. Covered homes must fall under the 2% tax cap and be excluded from the area's base assessed value. Owners must pay the property's attributable share tied to outstanding district bonds through the original bond term. The agreement creates a lien that must be disclosed in residential sales and remains binding on a later homestead owner. Multifamily apartments are excluded.
Beginning July 1, 2026, certain newly built homes in tax increment financing areas carry a duty to pay district bond costs. This covers non-owner-occupied homes under the 2% tax cap that are excluded from the area's base assessed value. After construction, the original owner must sign an agreement to pay the home's share through the original bond term. The agreement creates a lien and must appear in the sales disclosure. A later buyer using the home as a homestead under the 1% tax cap takes over that duty. Multifamily apartments are excluded.
The disabled veteran deduction under Indiana Code 6-1.1-12-13 applies only to assessment dates before January 1, 2026. Qualifying veterans and surviving spouses cannot use this deduction for later assessment dates. The deduction section expires January 1, 2028.
Beginning July 1, 2026, a homestead must be your true, fixed, permanent home that you intend to return to. False homestead claims bring an added fine equal to 10% of the total tax bill calculated without the deduction. The county auditor must find the property ineligible within three years after taxes are first due. The auditor must send notice of taxes, interest, and penalties owed.
Beginning January 1, 2029, qualifying nonresident team and race team members fall within county and municipal local-taxpayer definitions. Counties can tax their adjusted gross income from team services performed in the county after adopting a rate ordinance. A county's municipal-services component applies only to work locations where that rate could apply to residents. A municipality imposing its own local income tax also taxes covered team-service income earned there.
Municipalities can impose a local income tax up to 1.2% beginning after December 31, 2028, subject to adoption requirements. Rates expire December 31, 2031, and each later December 31 unless readopted by ordinance for the next year. Outstanding tax-backed bonds, leases, or other obligations can prevent the tax from ending when officials fail to continue it. A fallback rate must raise 1.25 times the highest annual debt service, highest annual lease payments, and required reserve or sinking-fund deposits. That debt-backed requirement lasts until the covered obligations mature.
Beginning July 1, 2025, counties retain authority to impose a tax funding homestead property-tax credits through December 31, 2028. A county must pass an ordinance setting a rate in 0.01% steps, no higher than 0.30%. Covered homesteads must qualify for the 1% property-tax limit, and the credit applies after other credits. Voter-approved referendum taxes are excluded. The funding tax ends after December 31, 2028, and the section expires January 1, 2029.
Counties can adopt a local income-tax component of up to 0.4% for fire protection or emergency medical services. The county must approve the rate by ordinance. The tax can fund either service alone rather than having to fund both. Providers offering either service or both can receive the money.
The law extends IC 6-3.6-5's expiration from December 31, 2027, to December 31, 2028. Continuing an expenditure tax into 2029 requires a renewal ordinance by October 1, 2028. Outstanding tax-backed bonds or leases require a rate producing 1.25 times the specified highest annual debt service, lease payments, and required reserves until maturity. A county that does not renew can impose, renew, or change a rate starting January 1, 2030. County expenditure rates expire December 31, 2031, and each December 31 afterward unless readopted for the next year.
Beginning July 1, 2027, volunteer fire departments must give notice before starting or changing service charges, including false-alarm charges. Notice must reach each city, town, or other political subdivision the department serves. The law does not set or limit the charges.
Beginning July 1, 2027, newspapers carrying public notices in their electronic editions must allow free viewing and searching of those notices. They also cannot require readers to register. This applies to both newspapers and locality newspapers covered by the law.
The law extends existing county property tax relief rates through December 31, 2028, instead of December 31, 2027. It also extends the rules for when county credit changes affect tax bills through that date. Depending on the ordinance's adoption date, changes apply to bills due the next year or two years later.
Fire protection districts can no longer petition for higher maximum property tax levies based on population growth. The repealed option required county legislative approval and applied to taxes first due in 2021 or later. Removing it closes one route to future property tax increases.
Beginning January 1, 2026, municipal works boards must provide a prepayment policy for owners who deferred assessments by filing a waiver. Boards must allow full payment either after the first year following filing or at any time, including the filing year. Owners must also pay interest due at the next interest-paying period. Full payment ends future assessment interest and liability for the property.
A qualifying property transfer preserves the former owner's deductions for the assessment date before the transfer. The section 16 deduction no longer carries a pre-expiration limit; the section 13 deduction still does. Title must transfer after that assessment date and by the following December 31. The buyer must apply for exemption for the next assessment date, and the county appeals board must approve it.
Beginning January 1, 2029, the county's municipal-services tax component covers residents of the eligible area on the statutory residency date. For tax years beginning after December 31, 2028, county rates under IC 6-3.6-7 also face a coverage limit. A county can charge those rates only to taxpayers it could charge the rates under IC 6-3.6-6-2(b)(1) through (3). Neither rule sets a tax rate.
Effective January 1, 2025, the law expands automatic continuation rules for specified veteran, surviving-spouse, and trust-related property-tax deductions. Individuals and trusts that received a covered deduction the previous year do not need to reapply while still eligible. This removes former expiration qualifiers from the continuation rules. It does not extend a deduction beyond its own assessment-date limits.
Indiana's property-tax credit rules include mobile homes in the definition of manufactured homes, without automatically granting a credit. Beginning January 1, 2026, the section 7.7 tax-liability calculation excludes the county credit under IC 6-3.6-6-3.1. That calculation still includes credits under sections 7 and 7.5. It excludes credits under sections 7.7 and 8.5, interest, and penalties.
Beginning January 1, 2026, fire districts established by ordinances or resolutions adopted after December 31, 2025, face a $0.40-per-$100 assessed-value cap. Fire territories established after December 31, 2024, face that cap on their territory fund for taxes due in 2027. For taxes due in 2028 onward, their territory and equipment-replacement funds share the $0.40 cap. Existing territories with boundary changes adopted after December 31, 2025, face the $0.40 territory-fund cap. For boundary changes adopted during 2025, the territory-fund rate cannot exceed its certified rate for 2026 taxes.
Effective January 1, 2025, the law preserves an $18,720 assessed-value deduction for qualifying surviving spouses. It removes the pre-2025 assessment limit and January 1, 2027 expiration. The deceased spouse must have served before November 12, 1918, and received an honorable discharge. The survivor must own the property or buy under a recorded contract requiring payment of its property taxes. A sworn statement and Veterans Affairs service proof are due January 15 of the year taxes are first payable.
Beginning January 1, 2025, eligible veterans and surviving spouses retain a vehicle excise tax credit capped at $70 per person. The credit covers no more than two vehicles. Claimants must meet a listed veteran or surviving-spouse category and cannot own property eligible for the specified property-tax deductions. The law updates those deduction references, including one that applies only before it expires.
For tax years beginning after December 31, 2025, pass-through business owners can claim allocated health reimbursement arrangement credits. This applies when the business qualifies for the credit but has no state tax liability to offset. Each shareholder, partner, or member receives the business credit multiplied by their percentage of its distributive income. Owners can apply their allocated credit against their own state tax liability.
The law adds city-appointed members to covered local fund boards. In counties with more than 250,000 and fewer than 300,000 people, each city executive gets an appointment, except existing appointees’ cities. Clark and Floyd County cities also gain appointments, except New Albany and Jeffersonville, which already appoint members. Beginning July 1, 2026, two additional covered county boards add city appointments, with their existing city exceptions preserved.
The law adds city-appointed members to several county tourism and visitor boards, generally beginning July 1, 2026. City executives make the appointments. Several requirements apply only when the county levies the tax named in that county’s law. Some boards exclude cities already covered by other appointment rules; the change under chapter 18 excludes Porter County. One provision expressly covers first-, second-, and third-class cities.
Beginning July 1, 2026, covered county visitor commissions and bureaus add members appointed by city executives. Some boards exclude cities already covered by existing appointment rules; others add a member for every city. One commission’s appointment rule applies only when its specified county tax is levied. Another covered county must create an economic development and tourism commission when it raises the specified tax by ordinance. Each city except the largest municipality appoints a member to that commission.
Counties with more than 350,000 but fewer than 400,000 people can choose an alternative nine-member fire district board. The option applies when regular appointment rules produce more than nine members. County commissioners appoint six trustees, and the county council appoints three. Limits apply to appointments from each original district or territory.
Beginning July 1, 2026, state agencies and local governments must help integrate statewide geographic and base-map data. Cooperation and participation are required when the state geographic information officer requests them.
Municipal entities hiring or retaining municipal advisors must prominently post contracts on their websites and upload them to the state finance gateway. Contracts signed before January 1, 2026, and still active that day must be published by April 15, 2026. That deadline also covers contracts signed January 1 through February 28, 2026. Contracts signed on or after March 1, 2026, must be published within 30 days after signing.
Beginning July 1, 2027, local governments have more ways to publish required public notices. They can use qualifying newspapers’ print or electronic editions, their own websites, or a combination. Government website notices must follow the state’s website publication rules. Existing deadlines and publication frequency requirements remain.
Beginning July 1, 2028, counties must consider provider boundaries and latest federal census populations when dividing fire and emergency medical tax revenue. A township fire department must receive money if full-time firefighters handled at least 50% of its fire runs. Those firefighters must earn at least $30,000; the test uses the calendar year two years before distribution. Counties may also fund township and volunteer providers of fire protection, emergency medical services, or both. County service boundaries count only where the county provides service.
Beginning July 1, 2026, the covered county must create a tourism promotion and capital fund when it imposes the specified tax. The fund can support promotion and infrastructure that improves or benefits the tourism economy. Allowed costs include acquisition, construction, improvements, installation, and professional services. The law sets no funding amount.
Remaining riverboat tax revenue matches Gary’s qualifying demolition fund deposits, up to $3 million annually. This covers state fiscal years beginning after June 30, 2025, and ending before July 1, 2027. Gary Metro Center station fund deposits receive a separate annual match up to $3 million through fiscal years ending before July 1, 2050. Station matches also begin with fiscal years starting after June 30, 2025, including deposits made on Gary’s behalf. Demolition payments each require budget review and regional authority deposit certification; station payments require initial budget review and later deposit certifications.
Hancock County can transfer its library property tax replacement fund balance measured on December 31, 2028. The transfer must occur after that date and no later than July 1, 2029. The county must approve, and Hancock County Public Library and Fortville Public Library must submit substantially similar resolutions requesting it. Each library receives a share based on its district’s population in the latest federal decennial census. Libraries must deposit the money in their general funds.
For state fiscal years beginning after June 30, 2025, remaining riverboat tax revenue matches qualifying development fund deposits. The Lake County economic development and convention fund receives matches equal to approved-entity deposits, capped at $5 million annually. The first payment requires budget committee review. Payments end at the earlier of the law’s final eligible fiscal year or state receipt of certification that covered secured debt is repaid.
Local governments with official websites can move repeat legal notices online after the first required newspaper publication. When two newspapers are required at roughly the same time, the first notice must appear in both. Beginning July 1, 2027, a newspaper’s basic electronic notice charge must equal its basic print charge. The law does not establish whether that price rule raises or lowers existing charges.
Redevelopment commissions can use allocation funds to help build, expand, or operate child care facilities in or serving their areas. These funds cannot pay the commission's own operating expenses. Beginning July 1, 2026, redevelopment districts can also provide financial help, including grants and loans, for these facilities. Funding for providers and lower fees for families are not guaranteed.
Beginning July 1, 2026, cities covered by one lodging-tax rule each receive 2% of receipts from the specified rate. Those cities must have more than 15,000 but fewer than 200,000 people in the latest decennial census. Under a separate rule, Noblesville, Carmel, Fishers, and Westfield each receive 25% of specified receipts generated by a rate above 5%. Cities must place these transfers in municipal tourism capital funds for tourism-related capital projects. They cannot spend the money on marketing, promotion, or planning.
Beginning March 1, 2026, counties can form taskforces before October 1, 2026, to negotiate sharing of specified local income tax rates. Members include one county council representative and every city and town fiscal officer. Fire, emergency medical services, and nonmunicipal taxing-unit representatives cannot serve. Agreements require unanimous support and must go to the Department of Local Government Finance. The department must report agreements to the legislative council before December 1, 2026.
The law extends local authority to adopt the property-tax exemption ordinance under IC 6-1.1-10.3-5. A local income tax council can adopt it before July 1, 2028. After June 30, 2028, the designated county adopting body can act. This authority does not itself grant an exemption to any property owner.
The law raises quarterly Gary riverboat tax allocations supporting obligations to the Northwest Indiana Regional Development Authority. Gary's dollar cap rises from $437,500 to $875,000, and Lake County's rises from $218,750 to $437,500. Each allocation remains limited to the lesser of its dollar cap or 33 1/3% of applicable prior-quarter taxes. The revenue comes from admissions and supplemental wagering taxes, not direct payments to households.
Beginning January 1, 2026, Indiana Historical Society tangible property is exempt from property tax when used exclusively for its purposes. Real property must also be actually occupied for those purposes. The exemption benefits the Society and does not require savings to be passed to households.
Beginning January 1, 2027, taxing units can place covered excise-tax settlement receipts in any fund for any lawful purpose. Vehicle, recreational vehicle, truck camper, aircraft, and boat distributions retain property-tax distribution timing, but not the same allocation method. Auto-rental and heavy-equipment rental receipts no longer need fund shares matching property-tax collections. Vehicle-sharing receipts still follow property-tax proportions among county tax districts. These distributions remain subject to the settlement law; these allocation changes do not set new household tax rates.
Beginning January 1, 2026, covered buildings and tangible personal property owned by qualifying Indiana nonprofits are exempt from property tax. Eligible entities include registered continuing care retirement communities, defined small house health facilities, and licensed health care or residential care facilities. The law does not require providers to lower resident charges.
Beginning July 1, 2026, an original tax increment financing district can stay active to pay a later district’s outstanding bonds. This applies where a taxing district contains multiple covered financing districts. The reuse authority must submit a written appeal, get state finance department approval, and notify the State Board of Accounts. The original district can remain active only for those bond payments.
Indiana's development corporation cannot enforce repayment of the covered credit in qualifying agreements signed by December 31, 2020. It must remove the repayment term by June 30, 2026. The same agreement must also award an industrial recovery tax credit and set a $10 million maximum for the covered credit. Estimated investment must be at least $250 million. The project must be in a county with more than 350,000 but fewer than 400,000 people.
Beginning after 2032, cities and towns falling below 3,500 residents can preserve their previous population for a municipal-tax determination. Their prior census population must have been at least 3,500. The fiscal body must pass an ordinance by September 1 of the calendar year two years after the census. It must send a certified copy to the state local-finance department. The ordinance takes effect the following January 1.
Through May 31, 2028, counties with a single voting bloc follow special procedures for local income tax increases. These use population-based vote shares, certifications, whole-council voting, and roll-call votes; absent or abstaining members count as voting no. Tax decreases follow ordinary procedures. Through June 30, 2028, local governments cannot pledge more than 25% of their certified tax distribution for covered obligations. That pledge limit applies to bonds, leases, and other covered obligations incurred after May 9, 2025.
Qualifying Vanderburgh County landmark nonprofits can seek exemptions for the 2024 and 2025 assessment dates before September 1, 2026. Applicants must be 501(c)(3) nonprofits focused on preserving Indiana landmarks and must submit supporting documents. Property must have transferred before January 1, 2024, be owned, occupied, and used by the applicant, and meet the listed exempt-use requirements. The property must otherwise have qualified with a timely filing; relief removes taxes, penalties, and interest and refunds amounts already paid in one installment. Refunds include no added interest unless interest was already paid; this provision expires June 30, 2027.
Challenges to covered convention center actions must be filed within 15 days after adoption of the approving resolution or ordinance. Covered actions include leases, contracts, decisions, and bond or note issues. After that deadline, the action is conclusively treated as authorized under state law. Challenges to its authorization, validity, execution, delivery, or issuance are barred.
County auditors no longer need a public hearing or public comment before amending assessed-value information in a certified statement. Instead, they must notify the county fiscal body, state finance department, and affected taxing units’ fiscal officers in writing. They must also notify the assessor when the change comes from information the assessor supplied.
Indiana mobile home buyers must complete title-transfer paperwork with the Bureau of Motor Vehicles within 90 days after the sale. The title must be transferred into the buyer’s name.
Beginning July 1, 2026, homeowners must file a certified statement within 60 days after losing homestead-deduction eligibility. This includes a change in property use or already receiving an equivalent deduction. Those who fail to file and keep claiming the deduction owe the extra property taxes. They also owe a civil penalty equal to 10% of those taxes, plus any applicable interest and late-payment penalties.
A taxpayer can sign an agreement with a commission giving up assessment-review rights for property in a tax allocation area. The waiver covers assessment dates during specified bonds or leases paid from the area's allocated property taxes. An agreement can be signed before the area is created or the bonds or leases are determined. The waiver applies only when the taxpayer enters the written agreement.
Beginning July 1, 2026, the covered county lodging tax ceilings rise from 5% to a firm 8% maximum. This includes DeKalb and Noble Counties. The tax covers lodging stays shorter than 30 days, and counties must choose to impose the rate. Beginning January 1, 2049, the ceiling returns to 5%, and any portion above 5% expires.
Beginning July 1, 2026, Huntington County or the city of Huntington can adopt a food and drink tax, but not both. The first to adopt blocks the other; a supporting resolution and separate public hearing are required. The tax starts after the last day of the month following adoption. The accompanying tax rules cover specified prepared, heated, served, or utensil-provided food sales and cap rates at 1% in 0.25-percentage-point steps. Those rules exclude state sales tax from the tax base, preserve state sales-tax exemptions, and end the tax January 1, 2049.
Beginning July 1, 2026, Lagro can adopt a food and drink tax by ordinance. The town must first adopt a supporting resolution and hold a separate public hearing on the tax. The tax applies to covered purchases after the last day of the month following adoption. Revenue must support economic development or parks and recreation. The tax ends January 1, 2049.
Miami Township in Cass County can secure a $12,167 increase in its maximum property tax levy for taxes due in 2027. Its executive must petition before August 1, 2026, with fiscal body approval. Before approval, the fiscal body must hold a public hearing and share a fiscal plan and estimated taxpayer effects. It must also disclose that the increase is permanent. The adjusted levy carries into calculations for 2028 and later years, although this authorizing section expires June 30, 2029.
Beginning July 1, 2026, development authorities and taxpayers can sign agreements waiving assessment reviews for tangible property in allocation areas. The waiver covers assessment dates during specified bond or lease terms funded by the area’s allocated property taxes. Agreements can be signed before the area is created or the financing decision is made.
Rush County and Greendale can adopt food and drink taxes up to 1%, in 0.25-percentage-point steps, after separate public hearings. Greendale's authority begins July 1, 2026, and requires a supporting resolution; Rush must adopt its ordinance by December 31, 2026. Greendale's tax starts after the month following adoption; Rush's starts then or after a later date set by ordinance. State sales-tax-exempt transactions remain exempt, and both taxes end January 1, 2049. Rush revenue supports economic development or tourism; Greendale revenue supports parks, economic development, tourism, or related obligations.
Beginning January 1, 2026, claimants age 65 or older must live in the home receiving the $150 annual property-tax credit. This includes real property, mobile homes, and manufactured homes. Absence for a nursing-home or hospital stay does not disqualify a claimant. Existing adjusted-gross-income limits remain $60,000 for single filers and $70,000 combined for spouses filing jointly.
When a credit covered by this rule exceeds your current property-tax bill, the unused amount cannot become a refund. You also cannot apply that unused amount to an earlier tax year.
Starting with taxes assessed in 2026 and payable in 2027, recipients cannot combine two specified property-tax breaks. A person receiving the veteran deduction under Indiana Code 6-1.1-12-14 cannot also receive the local property-tax credit under 6-1.1-51.3. The supplied provision does not state the credit amount.
Beginning July 1, 2026, trustees appointed under IC 36-8-11-12 must live in their fire protection district. Nonresident trustees still serving on December 31, 2026, leave office that day. The county legislative body must appoint replacements for their remaining terms. Appointments under IC 36-8-11-12.5 are exempt.
Beginning July 1, 2026, the state mapping officer can require local governments using state-provided mapping data to follow state standards. Those governments can also be required to follow the statewide data integration plan. The requirement applies when they use state-provided geographic information system or framework data.
Beginning July 1, 2026, a simple majority of the covered county tourism commission must be outside the hospitality industry. Those members also cannot be involved in or promote convention, visitor, or tourism businesses or activities.
Certain school refunding bonds and financial resolutions now provide grounds for a distressed school corporation designation. The relevant board must still receive the required petition and follow the applicable legal conditions. Issuing qualifying bonds or adopting a qualifying resolution does not automatically trigger the designation.
Beginning January 1, 2026, credits under IC 6-3.1-38 are capped at $10 million per calendar year. Otherwise-qualified claims are approved in filing order. Owners' pass-through claims count as filed when the business files its return. For taxpayers carrying credits forward under section 8, the full allowable amount counts toward the annual cap.
Beginning January 1, 2025, counties must approve some extra local income tax allocations for new fire protection territories. This applies to territories established by ordinances or resolutions adopted after December 31, 2024. Approval is required when creating the territory raises its property-tax levy and that increase generates an additional allocation. The county fiscal body must approve by ordinance or resolution before the provider unit receives the extra revenue.
Counties with debt backed by specified general-purpose tax components must set a minimum rate to cover those obligations. The rate must generate 1.25 times the sum of the highest annual debt service, lease payments, and required reserve deposits. The law does not set an individual taxpayer's bill.
Beginning July 1, 2026, qualifying data center users must make local contributions based on electricity billed each calendar quarter. Contributions cannot exceed 1% of state sales and use taxes not paid on that electricity. The rule applies when both the local data center permit and the user’s transaction award certificate are issued after June 30, 2026. Payments continue for the certificate’s duration and go to the county treasurer or municipal fiscal officer. The county or city decides how the money is allocated and used.
Gary’s required Lake County convention fund contribution is up to $5 million each state fiscal year. The obligation starts with the first state fiscal year beginning after approval of a proposal under the program. State comptroller payments made for Gary count toward that contribution. After the comptroller certifies a shortfall, Gary must cover it with available city revenue other than property taxes.
Beginning July 1, 2026, local authorities cannot renew or extend a covered tax allocation area containing innovation development district land. The restriction applies when the Indiana Economic Development Corporation designates land within the existing area. It lasts until the innovation district’s term ends.
Effective January 1, 2025, closing forms for covered single-family, first-lien home purchase and refinancing loans list two specified property-tax deductions. The forms must explain who qualifies, without the former wording limiting disclosure to periods before the deductions expire. This does not change deduction amounts or eligibility. Closing agents no longer must submit certain records after closing or obtain customer verification of compliance. The law also removes the related $25 civil penalty and agency examination and enforcement rules, including the penalty for missing the pre-closing form.
The Indiana Real Estate Commission must add a disclosure for covered liens to the real estate disclosure form. These liens come from written agreements with redevelopment commissions or reuse authorities under the listed state laws. Sellers of affected property must disclose the lien, giving buyers information before purchase.
Only homeowners association members who use their property as a homestead can vote on bans or limits on rental use. Members who do not use their property as a homestead lose voting eligibility on these questions. Developers that still own lots in the association are exempt from this restriction.
Beginning January 1, 2026, qualifying trust-owned homes gain access to the section 13 property tax deduction. The law removes the section 14 deduction from the list available to trusts. The resident must have a beneficial interest in the trust or a qualifying rent-free right under a qualified personal residence trust. The resident must also qualify for the deduction.
Participating local governments can create a fund to buy fire equipment serving the entire fire protection territory. A uniform property tax can fund it, capped at $0.0333 per $100 of assessed value within the maximum levy. Other funding options include debt and transfers of up to 5% of that year’s territory fund levy. Each government must adopt an identical ordinance or resolution after required notice and a hearing. Debt also requires matching approvals stating its amount and purpose.
For taxes assessed in 2026 and due in 2027, auditors replace the specified veteran deduction with a local tax credit. This covers taxpayers who received that deduction before HEA 1210-2026 was enacted; the credit amount is not supplied here. Separately, surviving spouses who received the section 16 deduction for the January 1, 2024 assessment need not reapply for 2025. Auditors must apply that deduction to taxes first due in 2026.
The short-term rental definition covers specified homes rented through a platform for fewer than 30 days, including qualifying detached accessory buildings. For one section, it excludes private, owner-occupied businesses with two to ten guest rooms. To qualify for that exclusion, the business must provide paid overnight stays and a morning meal, and operate primarily as a business.
Beginning July 1, 2026, local contract transparency rules tie budget approval to an annual filing. By March 2, fiscal officers must confirm that qualifying contracts entered into the previous year were uploaded. Covered contracts concern fire or emergency medical services and cost more than $50,000 over their term. The state finance department cannot approve the local budget or supplemental spending until that confirmation is filed.
Beginning July 1, 2026, county drainage boards use the public works bidding threshold instead of a fixed $150,000 limit. Alternative contract procedures apply when the board’s estimate does not exceed that threshold. A board using those procedures without advertising must invite at least three prospective bidders.
The regional development authority can build the Lake County convention and event center and sell bonds to the Indiana Finance Authority. Gary can lease it and pledge lease payments to repay bonds; the entities can enter a governance agreement. After budget committee review, the law validates covered financing, construction, and operating actions. A convention center authority forms after proposal approval and construction is substantially complete for its intended use. Appointees must be Indiana residents with commercial facility management experience; active-standing attorneys and people with specified ties to the approved entity cannot serve.
Beginning July 1, 2026, Hamilton County’s commission can approve fund transfers for long-term tourism, convention, and recreation capital projects. Eligible proposers include the county, separate local public bodies, and Indiana nonprofits in the county; city governments are not listed. Annual proposals can also support related economic development, and listed project factors become guides rather than mandatory qualifying tests. Unawarded money returns for a later application period. Recipients must agree to prove completion and may face annual financial reporting and audits.
Marshall County can use jail fund money for jail maintenance and operating costs. It cannot use the fund to issue new debt or enter into leases.
The estimated-cost limit for a public board to use its own workforce starts at $375,000. Each year, it changes with the previous year’s unadjusted all-items Consumer Price Index for All Urban Consumers. Each adjustment applies to the prior year’s adjusted limit. The state finance department must publish the current limit in the Indiana Register.
Indiana updates how its secured-transaction rules classify certain rights to payment and electronic records. Controllable accounts and health-care-insurance receivables count as accounts; related terms also cover controllable payment intangibles and electronic records. The law distinguishes certain out-of-state lottery and game winnings from Indiana State Lottery prizes. These classifications affect debtors and secured parties, rather than creating a general household payment or benefit.
Beginning July 1, 2026, airport development zones established after June 30, 2024, use a narrower residential-value definition for tax financing. Only the county system's 1% homestead land and improvement categories count; added value tied to income-tax-funded property relief no longer counts. County auditors must adjust base values after reassessments and annual adjustments to neutralize effects on special-fund tax proceeds. They must send required forms to the Department of Local Government Finance by July 15 each year.
Eligible school corporations can keep a debt-service tax levy after the related bonds are retired or refinanced. The state finance department must approve requests from schools qualifying under either listed refinancing law and submitting the required ordinance. Schools can transfer money from debt service to operations, limited to the lesser of specified levy credits or annual increment.
Eligible school corporations can extend bond, loan, or lease repayment beyond the original legal maximum under the applicable refinancing law. One alternative covers bonds or leases issued before July 1, 2025, without requiring savings. It requires operations-fund levy credits of at least 60%, no revenue loss for other county units, and state finance approval. Schools must adopt and publish the required resolution; each bond can receive one extension of no more than 10 years. Money freed through this alternative is limited to transfers allowed by the school operations-fund transfer law.
Beginning July 1, 2026, an original financing district in a qualifying airport development zone can outlast its normal expiration. The zone must contain multiple tax increment financing districts. The extension serves only to repay outstanding bonds issued by a later district. The commission must file a written appeal, obtain state finance approval, and notify the State Board of Accounts.
County auditors must adjust redevelopment and enterprise-zone base property values to offset reassessments and annual adjustments. The adjustments exclude property-tax abatements and cannot reduce district proceeds below what they otherwise receive without those assessment changes. Where specified, base values can decrease only as assessed values in the area decrease. Auditors must send required forms to the state finance department by July 15 each year. Related versions of these requirements begin July 1, 2027, and July 1, 2028.
The initial city-and-town share of specified income taxes equals their population share times 1.5, capped at 100%. Eligible municipalities must request shares by resolution; they divide the allocation by population, and the county receives the remainder. Municipalities eligible for their own income tax are excluded unless they make the specified statutory election. If no eligible municipality requests money, the county may keep all receipts. Separate levy-based transition rules continue for distributions before January 1, 2029, using prior rules in effect before July 1, 2028. Those transition rules exclude fire protection territory distributions and distributions under IC 6-3.6-6-9.
Counties can use general-purpose revenue to pay county staff expenses of the state judicial system. The law removes homestead property-tax credits from this section’s list of allowed uses. It does not directly set a homeowner’s credit amount or tax bill.
County auditors must adjust development-area tax bases to cancel out specified reassessment and annual adjustment effects on allocated revenue. Covered areas include redevelopment districts, military base districts, certified technology parks, and innovation development districts. Redevelopment and military district adjustments exclude tax abatements and cannot reduce district revenue below the amount without the assessment change. Required annual forms are due July 15. Technology park and innovation district duties begin July 1, 2026; specified redevelopment and military base reuse changes begin July 1, 2028.
Beginning July 1, 2026, an original tax increment financing district can remain active beyond its expiration. This applies in taxing districts with multiple such districts, solely to pay outstanding bonds issued by a later district. The redevelopment commission must obtain written approval from the Department of Local Government Finance. It must also give the State Board of Accounts written notice of its appeal.
From 2027 through 2033, the state adjusts tax-increment financing bases for specified deduction-related tax-rate effects. An area facing a revenue decrease can receive an upward adjustment to protect bond repayment if it demonstrates need before calculation. Beginning January 1, 2026, county auditors must adjust economic development district bases to offset reassessment and annual-adjustment effects, excluding abatements. Auditors must file state forms by July 15 each year. Qualifying districts or added areas established after June 30, 1997, also include current residential net assessed value not already counted.
For state fiscal years beginning after June 30, 2026, the law divides a specified 25% share of remaining Gary riverboat taxes. Of that share, 40% goes to the Lake County economic development and convention fund, capped at $5 million yearly. Gary receives 60%, plus all remaining amounts after the fund reaches its cap. Fund deposits also count toward Gary’s funding obligation to the Northwest Indiana Regional Development Authority.
Recipients of covered tax credits above $20 million generally must agree to repay the excess, plus interest. The board sets the interest rate with budget agency approval. The corporation can omit repayment for a qualified redevelopment site with at least $100 million in proposed qualified investment. Repayments go to the state general fund. The repayable portion still counts toward the corporation’s annual total credit-certification limit.
Beginning July 1, 2028, cities and towns with at least 3,500 people can choose small-town treatment for county income tax distributions. Their fiscal body must adopt an ordinance to count as having fewer than 3,500 people. The choice takes effect the next January 1. It cannot be revoked and expires December 31, 2032.
Beginning January 1, 2025, local governments cannot raise levies or borrow to replace losses from specified property-tax credits. The levy ban retains exceptions under IC 20-46-1 and IC 20-46-9. For taxes first due after December 31, 2009, covered credit losses fall first on unprotected tax funds, without reducing another government's funds. Protected funds can lose revenue when unprotected distributions are insufficient. Governments can transfer money to protected funds, but only enough to replace the specified loss.
When a local body adopts the covered food and beverage tax, the state treasurer pays its receipts monthly. The local fiscal body must place all receipts and investment earnings in a dedicated fund. Money can support only economic development or parks and recreation, including authorized bond, lease, and other obligation payments. This provision expires January 1, 2049.
Beginning January 1, 2026, special levy-limit rules cover civil taxing units that did not exist on the prior January 1. A unit using the exception must adopt and file its budget, levy, and rate in the preceding year. State certification requires a fundable budget; a unit absent on the relevant January 1 cannot levy for the coming year. Beginning July 1, 2026, certain county, city, and town capital-improvement levy calculations use the certified rate instead of the maximum permitted rate.
Counties receive revenue generated by the specified tax rates when their ordinances took effect before the tax authority ended. Counties can spend the covered distributions only for the purposes listed in state law. Eligible cities and towns requesting a share must send certified resolutions to the adopting body and State Board of Accounts by July 1 before distribution. Beginning July 1, 2028, counties can estimate nonmunicipal taxing-unit populations from income tax returns when census data cannot determine them. Estimates are due to the state finance department by July 15 two calendar years before distribution; otherwise, the department can use the latest auditor or revenue-department estimate.
Covered redevelopment and housing allocation areas face a default rule when commissions miss required notices about excess assessed value. County auditors must allocate 5% of the assessed value used to calculate allocated tax proceeds to the respective taxing units. This includes covered age-restricted housing areas, including one rule requiring annual notice before June 15. Auditors must not make the allocation when commissions notify them and the state finance department by July 1 that proceeds are needed for debt payments. Related redevelopment versions take effect July 1, 2027, and July 1, 2028; this is not a 5% charge to households.
For covered development areas created after June 30, 2024, residential value means the county software’s 1% homestead land and improvement categories. These rules cover redevelopment, excluded-city, military base reuse, and military base development areas. The redevelopment and military base reuse changes begin July 1, 2028. The new measure replaces references to values used for local property-tax relief credits. It changes local revenue calculations, not household credit eligibility or tax bills directly.
Certain active, multi-phase projects on a defined footprint can receive no more than $5 million in credits annually. The development corporation cannot require repayment of those awards. The first phase must have received board approval for an industrial recovery tax credit before July 1, 2018. Only qualified investments made after June 30, 2021, count.
Covered redevelopment allocation areas include current net residential property value in their base, only where it is not already counted. Beginning July 1, 2027, this applies to specified economic development provisions adopted after June 30, 1995, and redevelopment provisions after June 30, 1997. Areas established after June 30, 2024, use the county system’s 1% homestead land and improvement categories to identify residential value. The law removes the separate residential value tied to the local income-tax property-tax relief credit from that definition. These rules change revenue allocation, not household tax bills directly.
For property taxes due in 2026, schools can spread supplemental homestead credit effects among eligible nonexempt property tax funds. Each fund's share is based on its levy. Schools gain flexibility but do not have to follow the usual protected-tax requirements for this allocation. The superintendent must notify the Department of Local Government Finance in writing by May 15, 2026. This authority ends January 1, 2027.
During 2026, eligible school corporations can spread specified property-tax credit effects proportionally across nonexempt property-tax funds, based on each levy. The calculated operations-fund percentage must be at least 10%. A school must request certification before May 1, and the state must certify eligibility by June 1. Funds exempt under section 7.5(b) or (c) are excluded. This option expires January 1, 2027.
Beginning January 1, 2026, the state calculates separate solar land base rates for northern, central, and southern Indiana. Each rate uses the median tax value per acre of land in the specified utility property classes. The calculation includes land assessed at the agricultural base rate and uses values from the previous assessment date. Rates must be released by December 1 each year. The law does not state whether any particular landowner's assessment rises or falls.
For specified local income and excise tax distributions, participating units count as imposing part of a fire territory’s property-tax levy. The statutory formula assigns each participating unit its share. The rule covers qualifying distributions after December 31, 2009, when the relevant allocation occurs before January 1, 2029. It changes revenue shares among local governments, not household tax rates directly.
For state fiscal years beginning after June 30, 2026, East Chicago, Hammond, and Michigan City qualify for monthly overdue payments. These cover unpaid entitlements from fiscal years 2022–2025: East Chicago gets $6.474274 million plus its 2025 entitlement. Michigan City gets $5.752125 million plus its 2025 entitlement; Hammond gets its 2025 entitlement. Payments are proportional and capped at each city’s entitlement; the state provides $2 million annually. Up to $2 million yearly may come from Gary’s payments, first funding city payments and then repaying state appropriations; the section expires July 1, 2039.
Craig Snow
Republican • House
Cherrish Pryor
Democratic • House
Danny Lopez
Republican • House
Harold Slager
Republican • House
Linda Rogers
Republican • Senate
Lonnie Randolph
Democratic • Senate
Ryan Mishler
Republican • Senate
Scott Baldwin
Republican • Senate
Travis Holdman
Republican • Senate
All Roll Calls
Yes: 268 • No: 52
House vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the House
Yes: 91 • No: 3
Senate vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the Senate
Yes: 48 • No: 0
Senate vote • 2/24/2026
Third reading: passed
Yes: 38 • No: 10
Senate vote • 2/19/2026
Amendment #8 (Young M) failed
Yes: 9 • No: 38
House vote • 2/2/2026
Third reading: passed
Yes: 82 • No: 1
Public Law 157
Signed by the Governor
Signed by the President Pro Tempore
Signed by the Speaker
Signed by the President of the Senate
CCR # 1 filed in the Senate
CCR # 1 filed in the House
Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 415: yeas 91, nays 3
Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 324: yeas 48, nays 0
Motion to dissent filed
House conferees appointed: Snow, Pryor
House advisors appointed: Jordan, Thompson, Lopez, Campbell, Harris
Senate advisors appointed: Holdman, Mishler, Qaddoura
Senate conferees appointed: Baldwin, Hunley
House dissented from Senate amendments
Third reading: passed; Roll Call 242: yeas 38, nays 10
Returned to the House with amendments
Amendment #19 (Hunley) failed; voice vote
Amendment #7 (Buchanan) prevailed; voice vote
Amendment #16 (Baldwin) prevailed; voice vote
Amendment #8 (Young M) failed; Roll Call 197: yeas 9, nays 38
Second reading: amended, ordered engrossed
Committee report: amend do pass, adopted
Senator Randolph added as cosponsor
First reading: referred to Committee on Tax and Fiscal Policy
Engrossed House Bill (H)
Engrossed House Bill (S)
Enrolled House Bill (H)
House Bill (H)
House Bill (S)
Introduced House Bill (H)
HB 1424, Farm and homestead food sales.
Allows the executive board of the Indiana department of health to adopt rules concerning time temperature control for food safety, but provides that the rules may not be applied to a homestead vendor or small farm vendor. Provides that homestead vendors and small farm vendors are exempt from specified health regulations applicable to food establishments. Provides that the Indiana department of health, a local unit of government, the health and hospital corporation of Marion County, or a local health department may not impose any rules, regulations, certifications, or licensing requirements on a homestead vendor or small farm vendor that are not required under federal law, but may investigate complaints against a homestead vendor or small farm vendor regarding a foodborne illness derived from the homestead vendor's or small farm vendor's food products. Permits homestead vendors and small farm vendors to sell specified meat products and other foods from: (1) the property of the homestead vendor or small farm vendor; or (2) a farmers market. Requires a homestead vendor or small farm vendor to provide consumers with specified information regarding the homestead vendor's or small farm vendor's food products through signage or labeling. Provides for conditions under which a homestead vendor or small farm vendor may ship or deliver a food product directly to a consumer. Imposes handling, refrigeration, transportation, and storage requirements for homestead vendor and small farm vendor food products. Provides that public buildings used by homestead vendors and small farm vendors are exempt from certain public building and safety regulations. Provides that buildings, structures, or stands used for sale of homestead vendor or small farm vendor food products are subject to specified fire safety, building, and equipment laws.
HB 1368, Carbon.
Requires a utility to accept certain methods of payment from the department of natural resources (department) for utility service provided to a property owned by the department. Prohibits a utility from limiting or restricting the: (1) dollar amount to less than $10,000; or (2) number of allowable payment transactions for a singular invoice to less than five; with respect to a payment made by one of the specified payment methods. Provides that for any singular property owned by the department, the department may request from a utility a consolidated bill for the property. Requires a utility that receives such a request to provide the department with a singular invoice for the entire property, unless the utility is unable to do so because of billing limitations or other operational constraints. Requires the natural resources commission to obtain primary enforcement authority from the United States Environmental Protection Agency to regulate Class VI underground injection wells. Grants the natural resources commission authority to adopt rules to regulate Class VI underground injection wells. Provides a mechanism and regulatory scheme for underground storage of carbon dioxide in Indiana but excludes the carbon sequestration pilot project from application of the new requirements. Specifies that the carbon sequestration pilot project's Class VI wells are not experimental.
HB 1406, Tax and fiscal matters.
Provides, in a county that uses a property tax statement as the notice of assessment, that the county treasurer must send a property tax statement to all property owners regardless of whether the property has any liability. Requires the county treasurer to indicate on the property tax statement whether a taxpayer's property tax liability for property taxes first due and payable in 2027 is less than the taxpayer's property tax liability for property taxes first due and payable in 2026. Requires the Indiana economic development corporation (IEDC) to report to the budget committee concerning any purchase or sale of land. Amends provisions regarding budget committee review of tax credits in determining the annual aggregate tax credit cap and specifies allocation of the credits. Provides that real property owned by certain Indiana nonprofit hospital systems is not exempt from property taxation under certain circumstances and unmet conditions. Provides that certain transfer fee covenants are limited only to transfers that involve the sale of property and do not include transactions where the property is gifted, donated, or transferred. Provides that personal property owned by certain entities remains subject to minimum valuation limitations. Amends provisions and revises the effective date for the rounding provisions for cash transactions with regard to the penny phaseout for payments to business entities in ESB 243-2026. Amends the percentage increase in a public library's proposed budget that determines whether the public library's proposed budget is subject to binding review by the applicable county, city, or town fiscal body. Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Adds certain organizations to the list of organizations for which conducted sales are exempt from state gross retail and use tax. Allows the city of Bedford to impose a food and beverage tax. Requires the IEDC to award $35,000,000 to development authorities each fiscal year that may be granted to taxpayers proposing a qualified investment in a qualified redevelopment site pursuant to a development plan. Establishes the small town opportunity initiative. Amends the venture capital investment tax credit (tax credit) to specify: (1) that certain investment policies of funds that qualify as a "qualified Indiana investment fund" apply only to investable capital, excluding management fees, legal fees, and other expenses incurred in the operation of the fund; (2) that a taxpayer is not prevented from combining individual tax credits of less than $10,000 for assignment; and (3) qualified business eligibility. Prohibits the IEDC from awarding an applicable tax credit to a taxpayer that is organized under the laws of a country that is a foreign adversary or that is otherwise related under certain circumstances to a country that is a foreign adversary. Requires the office of the secretary of family and social services and division of family resources to require a vendor to offer certain technology solutions to prevent theft of SNAP benefits when issuing a request for proposals. Provides that if a Level 2 certified technology park (park): (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a qualified military base enhancement area; the park shall become a Level 3 park and may receive an additional annual incremental income tax deposit of up to $250,000 until July 1, 2029. Allows the budget agency to augment the appropriation to the grain buyers and warehouse licensing agency from the grain buyers and warehouse licensing agency license fee fund.
HB 1266, Department of education and education matters.
Makes various changes to education provisions concerning the following: (1) Creating a teaching and learning framework for the implementation of mathematics academic standards. (2) Development of a data science math pathway. (3) Submission of a report to the general assembly concerning recommendations on strategies to support academically and fiscally underperforming schools, and interventions as necessary. (4) Evaluating, approving, and publishing high quality curricular materials time lines. (5) Local board membership for a local centralized school facilities board and local student transportation board. (6) Salary differentiation regarding teachers who possess a literacy endorsement. (7) Amounts expended in participating in an interlocal agreement included in determining amounts school corporations expend on full-time teacher salaries for purposes of teacher salary minimum funding requirements. (8) Summer school program and reimbursement administration. (9) Criteria required for eligibility of a waiver for conducting four day school weeks. (10) Oversight of career and technical education program designation. (11) Uses of teacher appreciation grants. (12) The calculation of operating referendum distributions and school safety referendum distributions to charter schools with regard to virtual instruction. (13) Petitions regarding reconsidering payments of choice scholarships. (14) Membership of the board for proprietary education. (15) The effective date regarding the changes to the definition of "eligible choice scholarship student". (16) Career specialist permit eligibility. Provides that an emergency permit may be renewed up to two times to an individual enrolled in an alternative teacher certification program if the program provides documentation verifying the individual's good standing in the program to the department of education. Creates a new qualification option for a transition to teaching program participant who seeks to obtain a license to teach in grades 5 through 12. Removes a provision that provides that the department may not release less than 10 items per subject matter level per grade level regarding the statewide summative assessment. Removes a requirement that for a parent or student to use a career scholarship account (CSA) annual grant amount for costs related to transportation a CSA participating entity must pay a matching amount for the transportation costs. Requires each state educational institution that offers a two year graduate degree program in mental or behavioral health to evaluate the graduate degree program to determine the feasibility of providing the program in a specifically structured manner to allow full-time students to complete the program within: (1) one year; or (2) five years if the program is combined with a baccalaureate degree program. Requires the Indiana department of education to elect to participate as a covered state in the federal tax credit scholarship program for elementary and secondary education under Section 25F of the Internal Revenue Code (enacted in Public Law 119-21, commonly known as the One Big Beautiful Bill Act of 2025). Makes conforming changes to the school scholarship tax credit in current law. Requires the governor and the department of workforce development, in consultation with the commission for higher education, to: (1) establish a process to identify eligible workforce training programs; (2) establish a process for institutions and programs to apply for recognition as an eligible workforce training program; (3) coordinate certain workforce training matters; and (4) require eligible workforce training programs to provide certain datasets to the department. Provides that the department of workforce development must maintain alignment with federal rules governing workforce Pell grants. Repeals certain provisions concerning postsecondary career and technical education.
HB 1277, Health and human services matters.
Amends the duties of the office of the secretary of family and social services (office) concerning Medicaid home and community based services waivers (waiver). Requires: (1) a provider of waiver services to provide certain documentation to a waiver recipient; (2) a waiver recipient to review the documentation and report errors or inconsistencies; and (3) the recipient's case manager to provide assistance to the recipient in reviewing the documentation and reporting any errors or inconsistencies. Requires certain Medicaid recipients to choose the recipient's provider of integrated health care coordination. Provides that integrated health care coordination provided by a provider of assisted living services is not duplicative of certain other services. Establishes a time frame in which the bureau of disabilities services must review and approve or deny requests for an increase in service units provided to certain individuals with a disability. Requires the office to apply to the federal government for: (1) a new Medicaid waiver to provide assisted living services; and (2) an amendment to a specific Medicaid home and community based services waiver to establish an individual cost limit of not more than the institutional cost of nursing facility services. Specifies that provisions concerning reimbursement for assisted living services for individuals who are aged and disabled and receiving services under a Medicaid waiver apply to the new assisted living Medicaid waiver. Provides that, beginning July 1, 2027, an individual is no longer a member of the covered population upon receiving nursing facility services for 100 consecutive days. Provides that on the one hundredth day, the individual is not a member of the covered population and shall receive Medicaid services under a fee for service program. Provides that a provision prohibiting the office from reducing reimbursement for home health services expires June 30, 2027. Requires the office to collaborate with certain entities to develop a new reimbursement methodology for home health services. Specifies that public notice of at least six months (rather than one year) must be provided before a health facility service reimbursement that results in a reduction in reimbursement may be changed. Amends the definition of "bulk drug substance" for provisions concerning drug compounding. Provides that a claim by the estate recovery unit of the office of Medicaid policy and planning (estate recovery unit) is forever barred unless the estate recovery unit files a claim in the court in which the decedent's estate is being administered not later than nine months after the date of death of the decedent.
HB 1249, Various criminal law matters.
Provides that if a person has one prior OWI conviction, the court shall order that the person be imprisoned for at least 10 days or perform community service, and if a person has two prior OWI convictions, the court shall order that the person be imprisoned for at least 20 days or perform community service. Provides that a person receives good time credit while serving a sentence imposed under this statute (under current law, a person does not receive good time credit). Provides that this statute does not increase the maximum sentence for the offense as provided by either IC 35-50-2 or IC 35-50-3. Specifies that "vehicle", for purposes of the crime of operating while intoxicated, includes a watercraft, and repeals the separate crime of operating a motorboat while intoxicated. Provides that an initial hearing may be waived and allows a person to apply for a specialized driving privilege after an initial hearing. Adds operating while intoxicated due to use of a controlled substance to the habitual traffic violator statute. Requires a law enforcement officer to offer a chemical test that includes a blood test to any person who the officer has reason to believe operated a vehicle that was involved in a fatal accident. Specifies that ignition interlock devices may only be used when the underlying offense is operating while intoxicated resulting from the use of alcohol. Specifies that certain provisions do not prevent an otherwise eligible individual from applying for a specialized driving privilege after the initial hearing. Increases the penalty for battery on certain health care employees and school employees. Specifies that the enhancement for battery committed against a department of child services (DCS) employee applies only to those DCS employees whose responsibilities include personally supervising a child or parent, personally providing services to a child or parent, or personally interviewing a child or parent as part of an investigation. Requires the employer of a health care or school employee who is the victim of battery to make a semiannual report to the department of labor concerning workplace batteries. Provides that certain uses of a drone constitute remote aerial harassment. Specifies that a child charged with dangerous possession of a firearm may be tried by a juvenile court under certain circumstances. Makes dangerous possession of a firearm a Level 5 felony if the child: (1) has a prior conviction for unlawful carrying of a handgun; or (2) possesses the firearm on school property, within 500 feet of a school, or on a school bus. Specifies that certain individuals may not be subject to a county residency requirement, including a public defender (except for the chief public defender), court personnel, and a deputy prosecuting attorney. Prohibits the release of personally identifying information concerning a railroad crew in a public report concerning a railroad fatality. Repeals provisions that require: (1) the department of education to maintain a public data base concerning public school employees who were physically injured on the job by students; and (2) each public school to provide to the department of education information concerning certain public school employees physically injured on the job by a student.