All Roll Calls
Yes: 186 • No: 10
IndianaSB 27Second Regular Session 124th General Assembly (2026)SenateWALLET
Stadium authority.
Sponsored By: Ryan Mishler (Republican)
Became Law
appropriationsthe houseways and means
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Bill Overview
Analyzed Economic Effects
16 provisions identified: 8 benefits, 3 costs, 5 mixed.
Property tax breaks for new district projects
The city or stadium board can exempt new building improvements or qualifying personal property in the stadium district from property tax. The item must be built or first in service after the district is designated. The exemption starts on the next assessment date after notice to the assessor and auditor. No new exemptions are allowed once bonds tied to the district fund are issued and still outstanding.
Tax exemptions for stadium authority
The law exempts the authority’s and the board’s property, leases, income, and revenues from Indiana taxes and special assessments. Bonds they issue, and the interest and proceeds up to an investor’s cost, are exempt from state taxes. The financial institutions tax still applies.
Borrowing and bonds to finance stadium
The authority can sell bonds (up to 40-year terms) and the board can issue notes (up to 10 years) to fund land, building, and refinancing. Debt can be paid from lease rentals, excise taxes, and other pledged revenues, and deals can be privately negotiated. The board may sell or lease projects to the authority and lease them back to raise funds. This chapter preempts other state and local approvals for these leases and bonds, and the budget director may name who holds tax-derived pledged revenues. Bondholders and trustees can enforce their rights; these bonds are legal investments for Indiana institutions; and the state promises not to cut pledged excise taxes while debt is unpaid.
How the stadium district fund is used
The stadium board runs a stadium development district fund. Money can pay for planning, building, and maintaining public facilities like the stadium, parking, training sites, utilities, and transportation. It can also buy land, recruit businesses and workers, pay incentives, reimburse the state or IFA, and cover debt or lease payments. Money does not revert at year end and stays available for these uses.
New tax reports for district businesses
Contractors on district projects must keep yearly records of sales and use tax, may issue exemption certificates in some cases, and must file a report by July 31 each year. For time‑and‑materials jobs, they must still collect sales tax from the customer. Businesses that operate in the district must file the annual information the state revenue department requires, and consolidated filers must report for each district location. The department sets base tax amounts by October 1 and transfers incremental taxes to the district fund by November 1.
Hammond stadium district and tax capture rules
The city can create one stadium development district inside Hammond. The plan must list parcels and costs, and send at least 12% of the yearly tax growth to the city. After designation, the executive sets the base value and gives notice by August 1; starting the next year, property tax growth above the base goes to the district fund. The board can ask for reassessments, and owners may agree in writing to waive assessment appeals during certain bond or lease terms. If the area overlaps another allocation area, all parties must sign an agreement or the overlap is not allowed. The state adjusts the base after reassessments to keep the district’s tax capture neutral.
Stadium bonds, leases, and safeguards
The law lets the stadium board and the city borrow for projects using revenue bonds and city general obligation bonds with terms up to 40 years, and short‑term notes up to 10 years. Bond money can be used only for construction and related costs or to refinance debt. Before bonds are issued, the city must set the Hammond admissions tax at the top rate, and the stadium must have an authority‑approved NFL lease of at least 35 years. Leases from the authority may not run longer than 40 years, rent cannot start until the space is ready, and any NFL team lease or change needs authority approval. Bond and reserve funds are set by resolution; if bonds are outstanding, specified excise tax proceeds and net income first go to the bond fund, with excess to a capital improvement fund, and certain transfers to the Indiana Finance Authority are allowed based on 2026 agreement proceeds. Plans for authority‑built projects must get normal public building approvals, and challenges to bond sales are limited to 15 days; general notice and remonstrance rules also apply.
How stadium district taxes flow
Lease payments can be funded with the Hammond admissions tax, local food‑and‑beverage taxes, innkeeper’s tax, and captured district revenues. Each year by August 1, at least 12% of the district’s incremental property tax goes to the city’s general fund, without lowering the city’s levy limit. A stadium development district can last no more than 35 years from state budget committee review. Other agencies may not layer innovation or transit districts on the same land.
Lake County convention center reserve fund
The law creates a reserve fund for the Lake County convention and event center. It pays for additions, refurbishing, budget shortfalls, and unusual costs. It is funded by specified transfers under prior law and by gifts and grants, and is managed by the convention center authority.
Legal protections for board and staff
Authority members, officers, and employees are not personally liable for authorized acts. The board can defend and indemnify current or former members, officers, employees, or agents for official acts taken in good faith, and pay related legal fees and damages after a board resolution.
Board money handling and audits
The board treasurer safeguards all board funds and follows bonding, deposit, and investment rules. A controller keeps accurate accounts, issues countersigned warrants, and ensures money is set aside for debt payments. The state board of accounts audits the books, and the stadium board must give the state budget director all project budgets and timelines.
Sports development area money for projects
The stadium board can use money from the professional sports development area fund to run, build, equip, and finance the project, including debt and lease costs. If any of that money is spent on something not allowed, the board must repay the fund.
Heavy-haul permits and toll rules
The authority sets toll road rules on vehicle size and weight, lanes, speeds, stops, access, and toll enforcement. Oversize or overweight vehicles must apply in writing at least seven days before entry for a special hauling permit and pay a fee based on costs, damage risk, and safety. For public‑private deals made before January 1, 2010, the authority may set user fees by rule, and any lawsuit to challenge such a fee rule must be filed within 15 days after it takes effect.
Higher penalties for overweight trucks
Breaking size or weight rules on the authority’s toll road is an infraction. Over 5,000 and up to 10,000 pounds over is Class B; over 10,000 pounds is Class A. There is a defense if the excess is under 1,000 pounds. A court can suspend vehicle registration for up to 90 days. A chauffeur license may be suspended only if the violation was knowing.
New contracting rules for projects
If only one bid is received, the board may negotiate and award the job when rebidding is not practical or would hurt the schedule or budget. The board must keep a detailed bid file to support the award. The board must follow county purchasing rules, but it may self‑perform jobs of $50,000 or less and make emergency repairs without bids if it declares and records an emergency.
New stadium authority and local board powers
The law creates the Northwest Indiana Stadium Authority and a five-member stadium board to plan, build, and run projects. The board and authority can buy, build, lease, sell, and accept gifts; make intergovernmental deals; and record easement and wall agreements with the county. The board keeps operating revenues, and its property and income are tax-exempt. State-titled property in northwest Indiana can be transferred to the authority without bids or payment. The authority may use eminent domain after a public-need resolution and action by the attorney general. If Lake or Porter County adopt certain local taxes, extra board seats are added.
Sponsors & Cosponsors
Sponsor
Ryan Mishler
Republican • Senate
Cosponsors
Alex Burton
Democratic • House
Alex Zimmerman
Republican • House
Beau Baird
Republican • House
Ben Smaltz
Republican • House
Blake Johnson
Democratic • House
Brad Barrett
Republican • House
Bruce Borders
Republican • House
Carey Hamilton
Democratic • House
Carolyn Jackson
Democratic • House
Cherrish Pryor
Democratic • House
Chris Campbell
Democratic • House
Chris Judy
Republican • House
Chuck Moseley
Democratic • House
Cindy Ledbetter
Republican • House
Cory Criswell
Republican • House
Craig Haggard
Republican • House
Craig Snow
Republican • House
Dale DeVon
Republican • House
Dan Dernulc
Republican • Senate
Danny Lopez
Republican • House
Dave Heine
Republican • House
David Abbott
Republican • House
Doug Miller
Republican • House
Earl Harris
Democratic • House
Ed Charbonneau
Republican • Senate
Edmond Soliday
Republican • House
Elizabeth Rowray
Republican • House
Ethan Manning
Republican • House
Gregory Porter
Democratic • House
Gregory Steuerwald
Republican • House
Harold Slager
Republican • House
Heath VanNatter
Republican • House
Hunter Smith
Republican • House
Jack Jordan
Republican • House
Jake Teshka
Republican • House
James Buck
Republican • Senate
Jeffrey Thompson
Republican • House
Jim Pressel
Republican • House
Joanna King
Republican • House
John Bartlett
Democratic • House
Julie McGuire
Republican • House
Julie Olthoff
Republican • House
Karen Engleman
Republican • House
Kendell Culp
Republican • House
Kyle Miller
Democratic • House
Kyle Pierce
Republican • House
Linda Rogers
Republican • Senate
Lonnie Randolph
Democratic • Senate
Lori Goss-Reaves
Republican • House
Mark Genda
Republican • House
Mark Spencer
Democratic • Senate
Martin Carbaugh
Republican • House
Matt Commons
Republican • House
Matt Hostettler
Republican • House
Matt Lehman
Republican • House
Michael Karickhoff
Republican • House
Michelle Davis
Republican • House
Mike Andrade
Democratic • House
Mike Aylesworth
Republican • House
Mike Bohacek
Republican • Senate
Randy Novak
Democratic • House
Renee Pack
Democratic • House
Rick Niemeyer
Republican • Senate
Robert Behning
Republican • House
Robert Heaton
Republican • House
Robert Morris
Republican • House
Robin Shackleford
Democratic • House
Rodney Pol
Democratic • Senate
Rodric Bray
Republican • Senate
Ryan Lauer
Republican • House
Sue Errington
Democratic • House
Tim Yocum
Republican • House
Timothy O'Brien
Republican • House
Todd Huston
Republican • House
Tony Isa
Republican • House
Tonya Pfaff
Democratic • House
Vanessa Summers
Democratic • House
Vernon Smith
Democratic • House
Victoria Garcia Wilburn
Democratic • House
Wendy McNamara
Republican • House
Roll Call Votes
Senate vote • 2/26/2026
Roll Call 298 on SB0027.05.ENGH.CON01
Yes: 45 • No: 4 • Other: 1
House vote • 2/24/2026
Roll Call 338 on SB0027.04.COMH
Yes: 95 • No: 4 • Other: 1
Senate vote • 1/28/2026
Roll Call 118 on SB0027.03.COMS
Yes: 46 • No: 2
Actions Timeline
Senate concurred with House amendments; Roll Call 298: yeas 45, nays 4
2/26/2026SenateSenator Bray added as coauthor
2/26/2026SenateSigned by the Speaker
2/26/2026HousePublic Law 44
2/26/2026SenateSigned by the President of the Senate
2/26/2026SenateSigned by the Governor
2/26/2026SenateSigned by the President Pro Tempore
2/26/2026SenateSenator Garten removed as second author
2/25/2026SenateReturned to the Senate with amendments
2/25/2026HouseMotion to concur filed
2/25/2026SenateSenator Bohacek added as coauthor
2/25/2026SenateThird reading: passed; Roll Call 338: yeas 95, nays 4
2/24/2026HouseAmendment #1 (Thompson) prevailed; voice vote
2/23/2026HouseSecond reading: amended, ordered engrossed
2/23/2026HouseRepresentative Judy added as cosponsor
2/23/2026HouseRule 104.1 suspended
2/23/2026HouseCommittee report: amend do pass, adopted
2/19/2026HouseRepresentative Garcia Wilburn added as cosponsor
2/19/2026HouseRule 104.1 suspended
2/19/2026HouseRule 104.1 suspended
2/19/2026HouseRepresentatives Jordan, Abbott, Andrade, Aylesworth, Baird, Barrett, Bartlett, Behning, Borders, Burton, Campbell, Carbaugh, Commons, Criswell, Culp, Davis, DeVon, Engleman, Errington, Genda, Goss-Reaves, Haggard, Hamilton, Heaton, Heine, Hostettler, Isa, Jackson C, Johnson B, Karickhoff, King, Lauer, Ledbetter, Lehman, Lopez, Manning, McGuire, McNamara, Miller D, Miller K, Moseley, Morris, Novak R, O'Brien, Olthoff, Pack R, Pfaff, Pierce K, Porter, Pressel, Pryor, Rowray, Shackleford, Slager, Smaltz, Smith H, Smith V, Soliday, Steuerwald, Teshka, VanNatter, Yocum, Zimmerman, Summers added as cosponsors
2/19/2026HouseRepresentatives Snow, Harris added as cosponsors
2/9/2026HouseRepresentative Thompson added as cosponsor
2/5/2026HouseRepresentatives Snow, Jordan, Harris removed as cosponsors
2/5/2026HouseRepresentative Huston added as sponsor
2/5/2026House
Bill Text
Engrossed Senate Bill (S)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (H)
Senate Bill (S)