# Indiana SB 27: Stadium authority. Indiana SB 27, Stadium authority., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Ryan Mishler (Republican); status signed, last action 2026-02-26 (Senator Bray added as coauthor); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IN-SB27-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Indiana SB 27 - State: Indiana - Session: Second Regular Session 124th General Assembly (2026) - Title: Stadium authority. - Status: signed - Chamber: Senate - Introduced: 2025-12-08 - Last action: 2026-02-26, Senator Bray added as coauthor - Sponsor: Ryan Mishler (Republican) - Cosponsors: 80 - Subjects: appropriations, the house, ways and means - Touches household money: yes - Roll calls: 3 (186 yes, 10 no in all) - Economic provisions PRIA read: 28 ## Summary Establishes the northwest Indiana stadium authority (stadium authority) for the purpose of acquiring and financing certain facilities. Sets forth the powers and duties of the stadium authority. Establishes the northwest Indiana stadium board (stadium board) for the purpose of financing, constructing, equipping, operating, and maintaining a capital improvement. Specifies the composition of the stadium board and sets forth the powers and duties of the stadium board, including the issuance of bonds and notes to finance a capital improvement. Amends and adds provisions that apply to the Indiana finance authority. Amends provisions in the Lake County and Porter County food and beverage tax chapter. Amends provisions in the Lake County innkeeper's tax chapter. Authorizes the city of Hammond to impose an admissions tax. Requires amounts collected from the city admissions tax to be distributed to the stadium board or its designee. Authorizes a redevelopment commission of the city of Hammond to establish a professional sports development area in the city designated as the northwest Indiana professional sports development area and tax area. Authorizes the city of Hammond to establish a northwest Indiana stadium development district. Specifies the duties and authorities of the district and the uses of the incremental tax revenue captured in the district. Requires the Indiana Sports Corporation, beginning July 1, 2027, to ensure that 20% of the money received by the Indiana Sports Corporation each biennium is used for events supported by the northwest Indiana stadium authority and that not less than 20% (instead of 30%) of the money received by the Indiana Sports Corporation each biennium is used for events that are conducted outside of both Marion County and Lake County. Requires certain projects to be reviewed by the budget committee before the Indiana department of transportation proceed with contract letting. ## Bill overview: provisions PRIA read - New district property can get exemptions: benefit, medium. The executive or stadium board can grant property tax exemptions inside the stadium development district. Eligible property includes new residential, commercial, or industrial improvements and personal property first placed in service after district designation. No new exemption is allowed after qu… - Stadium bonds offer Indiana tax breaks: benefit, low. Covered bonds and notes, including their interest, are exempt from Indiana taxation as provided by state law. Private trust funds and listed financial institutions can invest in covered stadium revenue bonds. Authority bonds also qualify for listed institutions organized under Indiana law, includin… - Lake convention reserve keeps transfer reference: benefit, low. The Lake County convention and event center reserve fund uses the transfer rule as it existed before its 2026 amendment. Gifts, grants, donations, and other public or private contributions remain fund sources. The law states no transfer amount. - New agencies oversee Hammond stadium projects: benefit, low. The law creates a state stadium authority and a separate stadium board to build, finance, and run public facilities. The Indiana Finance Authority provides staff support. The agencies can work with state and local governments on shared projects. Lake County gains two authority board seats after ado… - Northern Indiana gains infrastructure funding routes: benefit, low. Qualifying lump-sum agreement payments over $1 million enter a reserve for transportation and infrastructure through December 31, 2029. Eligible changes occur after January 1 and before December 31, 2026, to public-private agreements originally signed before January 1, 2013. The reserve covers Elkh… - Stadium events receive dedicated funding share: benefit, low. Beginning July 1, 2027, the Indiana Sports Corporation must dedicate 20% of its receipts each two-year period to authority-supported events. That share cannot count toward the separate minimum for events outside Marion and Lake counties. - Hammond gets guaranteed district tax share: benefit, low. The district plan must reserve at least 12% of its yearly property tax growth revenue for Hammond. By August 1 each year, the district board must transfer that share to the city's general fund. The transfer does not reduce the city's actual or maximum allowed property tax levy. It is also excluded… - Stadium public assets receive tax exemptions: benefit, low. Authority-owned or leased property, authority revenue, and covered authority bond interests and proceeds receive Indiana tax exemptions. The financial institutions tax remains applicable. A bondholder's sale proceeds are exempt only up to the holder's acquisition cost. Property owned by, leased to,… - Property owners face stadium land takings: cost, medium. The stadium authority can seek to take needed public or private property through condemnation. It must first fail to reach agreement with owners, lessees, or occupants. Before filing, it must adopt a resolution describing the property, its planned use, and the public need. - Hammond can tax event tickets 12%: cost, medium. Hammond can charge a 12% admissions tax at events with seating capacity over 40,000, excluding personal seat licenses. The city must impose the maximum authorized admissions tax before the authority issues bonds for a city project. Adoption by the 15th starts the tax next month; later adoption star… - District owners face assessment review changes: cost, low. The county assessor must reassess taxable district property when the stadium board requests it. New assessments take effect on the next assessment date; the law does not set whether values rise or fall. Taxpayers can also sign an optional written agreement giving up review of assessments on their p… - County diners face possible stadium tax: cost, low. Lake and Porter counties can each adopt a 1% food and beverage tax by June 30, 2027. It applies to covered sales, excluding specified taxes, after the last day of the month following adoption. Repeal requires repayment of covered board and pledged obligations and Budget Committee review of certific… - County meal taxes support stadium debt: cost, low. Lake and Porter counties can adopt a 1% food-and-beverage tax by June 30, 2027. Covered receipts flow monthly through the state to the stadium board while its authority or state-agency obligations remain. Project costs now include stadium facilities, infrastructure, land purchases, and repayment of… - Lake County can raise hotel taxes: cost, low. Lake County can raise its hotel tax by up to an additional 5% through an ordinance adopted by June 30, 2027. Receipts go monthly to the stadium board or its designee while covered obligations remain. Repeal requires repayment of covered obligations and Budget Committee review of certification that… - Sports area businesses file more reports: cost, low. Taxpayers operating in the sports tax area must report tax, pay, and withholding information each month. Businesses filing combined returns must also submit monthly information for each location inside the area. Food-and-beverage tax collectors with properties inside and elsewhere in the county mus… - Smaller funding guarantee for outlying sports: cost, low. Beginning July 1, 2027, the Indiana Sports Corporation's minimum event-funding share outside Marion and Lake counties falls from 30% to 20%. This minimum applies to money received each two-year period. Separate funding for events supported by the Northwest Indiana Stadium Authority cannot count tow… - District businesses must file tax reports: cost, low. District businesses must report tax information yearly, including a separate location report when filing a combined return. Missing information allows the state to estimate tax growth using the best available information. Contractors must keep records and report project tax and exemption certificat… - Stadium borrowing requires long team commitment: mixed, medium. The stadium authority can issue bonds for property, building work, refinancing, and related financing costs. Bonds must mature within 40 years, and issuance requires a written board financing agreement and an approved NFL team lease lasting at least 35 years. Bonds can be backed by rent, insurance… - Hammond can tax major event tickets: mixed, low. Hammond can adopt a generally 12% admissions tax at facilities with more than 40,000 seats. It covers public-event tickets sold through the box office or an authorized agent. Personal seat license transactions are exempt from this tax and Indiana sales and use taxes. Repeal requires repayment of co… - Stadium officials gain legal cost protections: mixed, low. Authority members, officers, and employees are shielded from personal liability for authorized acts involving bonds, leases, and other agreements. The stadium board can defend current or former personnel and cover related liability, damages, and legal fees. Before providing that help, the board mus… - Stadium borrowing carries long repayment terms: mixed, low. The stadium board can issue revenue bonds or arrange city general obligation bonds lasting up to 40 years. City bonds require approval from both the city council and executive; revenue bonds rely only on pledged money. The board can also issue notes lasting up to 10 years against expected funds, wi… - Stadium contracts gain bidding flexibility: mixed, low. Stadium procurement generally follows county rules, with direct work allowed for projects costing $50,000 or less or during emergencies. Certain projects require competitive bids above $10,000, and projects over $200,000 require bid, performance, and payment bonds. With one responsible bidder, the… - Stadium revenues flow into repayment funds: mixed, low. The board must maintain improvement and bond funds, including debt-payment and reserve accounts. Operating income enters the improvement fund; specified taxes support the bond fund when secured debt remains outstanding. Improvement money can pay operations, capital costs, and authorized debt withou… - State facilities gain stadium leasing options: mixed, low. The authority can lease facilities to state agencies, which can sublease them to the stadium board. It can buy an existing agency facility and lease it back until a new improvement replaces it. Public officials can transfer state-titled property to the authority without payment or bidding to suppor… - Local taxes can cover stadium rent: mixed, low. Stadium rent can use Hammond admissions taxes, portions of Lake and Porter county and Hammond food taxes, and Lake County hotel taxes. Captured district revenue and other board funds also qualify, and the authority can receive payments for the board. Leases last at most 40 years; new-work rent star… - Hammond redirects tax growth toward development: mixed, low. Hammond can create one stadium development district outside the sports area for up to 35 years after budget committee review. Growth above set property, income, and retail tax bases goes to its fund for facilities, land, recruitment, incentives, and debt. State tax transfers arrive by November 1, s… - Property tax growth funds stadium district: mixed, low. The stadium district receives property tax revenue above its base; local taxing units keep revenue up to the lower of current or base value. This split starts no earlier than January 1 of the year after the base is set. Local tax and budget calculations also use the lower value, while state base ad… - Sports area taxes fund stadium costs: mixed, low. Hammond can establish a sports tax area by July 1, 2027, with state approval after budget committee review. Private investment must cover at least 50% of construction costs or 50% of annual debt or lease payments until payoff. Covered sales, income, and food-and-beverage taxes, including qualifying… ## Sponsors and cosponsors - Sponsor: Ryan Mishler (Republican), Senate - Cosponsor: Alex Burton (Democratic), House - Cosponsor: Alex Zimmerman (Republican), House - Cosponsor: Beau Baird (Republican), House - Cosponsor: Ben Smaltz (Republican), House - Cosponsor: Blake Johnson (Democratic), House - Cosponsor: Brad Barrett (Republican), House - Cosponsor: Bruce Borders (Republican), House - Cosponsor: Carey Hamilton (Democratic), House - Cosponsor: Carolyn Jackson (Democratic), House - Cosponsor: Cherrish Pryor (Democratic), House - Cosponsor: Chris Campbell (Democratic), House - Cosponsor: Chris Judy (Republican), House - Cosponsor: Chuck Moseley (Democratic), House - Cosponsor: Cindy Ledbetter (Republican), House - Cosponsor: Cory Criswell (Republican), House - Cosponsor: Craig Haggard (Republican), House - Cosponsor: Craig Snow (Republican), House - Cosponsor: Dale DeVon (Republican), House - Cosponsor: Dan Dernulc (Republican), Senate - Cosponsor: Danny Lopez (Republican), House - Cosponsor: Dave Heine (Republican), House - Cosponsor: David Abbott (Republican), House - Cosponsor: Doug Miller (Republican), House - Cosponsor: Earl Harris (Democratic), House - Cosponsor: Ed Charbonneau (Republican), Senate - Cosponsor: Edmond Soliday (Republican), House - Cosponsor: Elizabeth Rowray (Republican), House - Cosponsor: Ethan Manning (Republican), House - Cosponsor: Gregory Porter (Democratic), House - Cosponsor: Gregory Steuerwald (Republican), House - Cosponsor: Harold Slager (Republican), House - Cosponsor: Heath VanNatter (Republican), House - Cosponsor: Hunter Smith (Republican), House - Cosponsor: Jack Jordan (Republican), House - Cosponsor: Jake Teshka (Republican), House - Cosponsor: James Buck (Republican), Senate - Cosponsor: Jeffrey Thompson (Republican), House - Cosponsor: Jim Pressel (Republican), House - Cosponsor: Joanna King (Republican), House - Cosponsor: John Bartlett (Democratic), House - Cosponsor: Julie McGuire (Republican), House - Cosponsor: Julie Olthoff (Republican), House - Cosponsor: Karen Engleman (Republican), House - Cosponsor: Kendell Culp (Republican), House - Cosponsor: Kyle Miller (Democratic), House - Cosponsor: Kyle Pierce (Republican), House - Cosponsor: Linda Rogers (Republican), Senate - Cosponsor: Lonnie Randolph (Democratic), Senate - Cosponsor: Lori Goss-Reaves (Republican), House - Cosponsor: Mark Genda (Republican), House - Cosponsor: Mark Spencer (Democratic), Senate - Cosponsor: Martin Carbaugh (Republican), House - Cosponsor: Matt Commons (Republican), House - Cosponsor: Matt Hostettler (Republican), House - Cosponsor: Matt Lehman (Republican), House - Cosponsor: Michael Karickhoff (Republican), House - Cosponsor: Michelle Davis (Republican), House - Cosponsor: Mike Andrade (Democratic), House - Cosponsor: Mike Aylesworth (Republican), House - Cosponsor: Mike Bohacek (Republican), Senate - Cosponsor: Randy Novak (Democratic), House - Cosponsor: Renee Pack (Democratic), House - Cosponsor: Rick Niemeyer (Republican), Senate - Cosponsor: Robert Behning (Republican), House - Cosponsor: Robert Heaton (Republican), House - Cosponsor: Robert Morris (Republican), House - Cosponsor: Robin Shackleford (Democratic), House - Cosponsor: Rodney Pol (Democratic), Senate - Cosponsor: Rodric Bray (Republican), Senate - Cosponsor: Ryan Lauer (Republican), House - Cosponsor: Sue Errington (Democratic), House - Cosponsor: Tim Yocum (Republican), House - Cosponsor: Timothy O'Brien (Republican), House - Cosponsor: Todd Huston (Republican), House - Cosponsor: Tony Isa (Republican), House - Cosponsor: Tonya Pfaff (Democratic), House - Cosponsor: Vanessa Summers (Democratic), House - Cosponsor: Vernon Smith (Democratic), House - Cosponsor: Victoria Garcia Wilburn (Democratic), House - Cosponsor: Wendy McNamara (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-26 | Senate | Senate concurred with House amendments | pass | 45 | 4 | | | 2026-02-24 | House | Third reading: passed | pass | 95 | 4 | | | 2026-01-28 | Senate | Third reading: passed | pass | 46 | 2 | | ## Actions (45) - 2026-02-26: Senator Bray added as coauthor (Senate) - 2026-02-26: Signed by the Speaker (House) - 2026-02-26: Senate concurred with House amendments; Roll Call 298: yeas 45, nays 4 (Senate) - 2026-02-26: Public Law 44 (Senate) - 2026-02-26: Signed by the President of the Senate (Senate) - 2026-02-26: Signed by the Governor (Senate) - 2026-02-26: Signed by the President Pro Tempore (Senate) - 2026-02-25: Motion to concur filed (Senate) - 2026-02-25: Senator Garten removed as second author (Senate) - 2026-02-25: Returned to the Senate with amendments (House) - 2026-02-25: Senator Bohacek added as coauthor (Senate) - 2026-02-24: Third reading: passed; Roll Call 338: yeas 95, nays 4 (House) - 2026-02-23: Second reading: amended, ordered engrossed (House) - 2026-02-23: Rule 104.1 suspended (House) - 2026-02-23: Representative Judy added as cosponsor (House) - 2026-02-23: Amendment #1 (Thompson) prevailed; voice vote (House) - 2026-02-19: Rule 104.1 suspended (House) - 2026-02-19: Representative Garcia Wilburn added as cosponsor (House) - 2026-02-19: Rule 104.1 suspended (House) - 2026-02-19: Committee report: amend do pass, adopted (House) - 2026-02-19: Representatives 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 (House) - 2026-02-09: Representatives Snow, Harris added as cosponsors (House) - 2026-02-05: Representatives Snow, Jordan, Harris removed as cosponsors (House) - 2026-02-05: Representative Thompson removed as sponsor (House) - 2026-02-05: Representative Thompson added as cosponsor (House) - 2026-02-05: Representative Huston added as sponsor (House) - 2026-02-02: First reading: referred to Committee on Ways and Means (House) - 2026-01-29: Referred to the House (Senate) - 2026-01-28: Senator Spencer added as coauthor (Senate) - 2026-01-28: House sponsor: Representative Thompson (Senate) - 2026-01-28: Cosponsors: Representatives Snow, Jordan, Harris (Senate) - 2026-01-28: Senator Buck added as coauthor (Senate) - 2026-01-28: Senators Niemeyer, Dernulc, Rogers added as coauthors (Senate) - 2026-01-28: Senator Randolph added as coauthor (Senate) - 2026-01-28: Third reading: passed; Roll Call 118: yeas 46, nays 2 (Senate) - 2026-01-27: Senator Pol added as coauthor (Senate) - 2026-01-27: Second reading: ordered engrossed (Senate) - 2026-01-22: Senator Charbonneau added as third author (Senate) - 2026-01-22: Committee report: amend do pass, adopted (Senate) - 2026-01-15: Senator Mishler added as author (Senate) - 2026-01-15: Senator Bray removed as author (Senate) - 2026-01-15: Committee report: amend do pass adopted; reassigned to Committee on Appropriations (Senate) - 2026-01-15: Senator Garten added as second author (Senate) - 2025-12-08: Authored by Senator Bray (Senate) - 2025-12-08: First reading: referred to Committee on Rules and Legislative Procedure (Senate) ## Bill text - Engrossed Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.05.ENGH?format=pdf) - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.06.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.01.INTR?format=pdf) - Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.03.COMS?format=pdf), [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.04.COMH?format=pdf) - Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.02.COMS?format=pdf) ## Related bills - HB 1424: Farm and homestead food sales. (signed) - HB 1406: Tax and fiscal matters. (signed) - HB 1266: Department of education and education matters. (signed) - HB 1277: Health and human services matters. (signed) - HB 1210: Department of local government finance. (signed) - HB 1249: Various criminal law matters. (signed) ## Sources - [Engrossed Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.05.ENGH?format=pdf) - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.06.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.01.INTR?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.03.COMS?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.04.COMH?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0027/versions/SB0027.02.COMS?format=pdf) ## Related - [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026) - [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026) - [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026) - [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026) - [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026) - [HB 1249: Various criminal law matters.](https://policyrisk.com/state-bill/IN-HB1249-2026) - [Indiana bills](https://policyrisk.com/states/indiana/bills) - [Indiana state hub](https://policyrisk.com/states/indiana) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IN-SB27-2026 (as of 2026-11-01).