# Indiana SB 270: Township mergers. Indiana SB 270, Township mergers., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Rick Niemeyer (Republican); status signed, last action 2026-03-05 (Public Law 134); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IN-SB270-2026 - 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 270 - State: Indiana - Session: Second Regular Session 124th General Assembly (2026) - Title: Township mergers. - Status: signed - Chamber: Senate - Introduced: 2026-01-08 - Last action: 2026-03-05, Public Law 134 - Sponsor: Rick Niemeyer (Republican) - Cosponsors: 5 - Subjects: local government, tax and fiscal policy, the house - Touches household money: yes - Roll calls: 3 (135 yes, 59 no in all) - Economic provisions PRIA read: 13 ## Summary Requires the department of local government finance (department) not later than December 31, 2026, to compile data on each township (excluding townships in Marion County) and assign points based upon the township government's performance. Requires a township government that is assigned at least four points (designated township), with certain exceptions, to: (1) merge; or (2) for a township in which (A) at least 80% of the township's boundaries coincide with a municipality's boundaries; and (B) at least 51% of the township's population resides within the corporate boundaries of a municipality, reorganize with the municipality. Requires a merger to satisfy the following requirements: (1) A designated township must merge with at least one township that has less than four points (recipient township). (2) The merger must satisfy contiguity requirements under the township merger law. Provides that if all townships in a county have at least four points, the county executive must designate two townships to act as the recipient townships. Requires the county executive to designate which townships will merge taking into consideration: (1) the wishes of the designated townships and recipient townships; and (2) the contiguity requirements under the township merger law. Provides that all mergers in a county are effective not later than January 1, 2029. Establishes provisions for an interim township government for the new merged township government until a new township trustee and township legislative body are elected during the 2030 general election. Requires a designated township that is required to reorganize to adopt a resolution not later than October 1, 2027, that designates the municipality (recipient municipality) that will reorganize with the designated township. Requires the appointment of a joint board consisting of representatives of the designated township and the recipient municipality to prepare a plan of reorganization. Requires the county fiscal body to approve the budget, tax rate, and tax levy imposed by the recipient municipality within the boundaries of the rural township services district. Provides that a recipient municipality has all of the powers of the government modernization act in reorganizing the township. Amends the government modernization act to require a political subdivision to respond to a resolution that names the political subdivision as a participant in a proposed reorganization. Provides that a township merger does not affect the office of township assessor of a township participating in the merger. Amends the government modernization act to require a political subdivision to respond to a resolution that names the political subdivision as a participant in a proposed reorganization. Requires townships to annually provide certain information relating to fire protection to the department in a manner prescribed by the department using the department's computer gateway. Requires the department to share the information with the department of homeland security. Allows the county council, before January 2, 2027, to adopt a resolution to transfer the duties of a township assessor to the county assessor if: (1) the office of township assessor has been vacant for at least 90 days; (2) a caucus was held but failed to fill the vacancy; (3) the township board adopts a resolution approving the transfer of duties of the township assessor to the county assessor; and (4) the township trustee has approved, in writing, the transfer of duties of the township assessor to the county assessor. Prohibits the legislative body of a county from unilaterally requiring a unit participating in a reorganization that commenced after November 1, 2025, and before November 30, 2025, from being added to an existing fire protection district: (1) during negotiations regarding the reorganization among the participating units; (2) after the date on which a plan of reorganization is finally adopted by all participating units; or (3) as part of a reorganization in a finally approved plan of reorganization. Establishes requirements for the transfer of duties. Repeals a law that allows township governments to dissolve a merger. ## Bill overview: provisions PRIA read - Taxpayers keep protections against inherited debt: benefit, low. Municipal reorganizations cannot shift pre-January 1, 2029, debt or existing pension obligations onto taxpayers who were not previously responsible. Township mergers likewise keep earlier debt with the taxpayers already responsible; existing liabilities are not forgiven. For taxes due in 2029, a me… - Counties cannot force certain fire-district additions: benefit, low. Counties cannot unilaterally force participating governments into an existing fire district during the covered reorganization process. This covers reorganizations begun after November 1, 2025, and before November 30, 2025. The protection applies during negotiations, after final plan adoption, and w… - Merged townships elect new leaders in 2030: benefit, low. Recipient-township leaders serve during the merger transition, with representation from other participating townships under the law's selection rules. Voters elect a new trustee and board in the 2030 general election; the transition ends by December 31, 2030. Under the new merger chapter, all towns… - Residents get online emergency-service information: benefit, low. Beginning in 2026, every Indiana township trustee must report fire and emergency-service information annually through the state's finance reporting system. The finance department must compile the reports and send them to the Indiana Department of Homeland Security. The state must post provider name… - Receiving municipalities gain property-tax capacity: cost, low. For taxes due in 2029, receiving municipalities gain added property-tax capacity based on the former township's levy limit. The addition equals the township's 2028 maximum levy multiplied by the 2029 levy growth quotient. The adjusted limit also guides limits for 2030 and later years. The fire and… - Low-scoring townships must merge or reorganize: cost, low. Indiana townships receiving at least 4 points under the state's scoring system must merge or reorganize. Scoring covers assistance, fire services, financial reporting, continued budgets or levies, and specified election or vacancy problems. Criteria include fewer than 24 assistance applications in… - Merged townships pay costs, lose reversal: cost, low. Township boards merging under the new merger chapter must approve matching resolutions within 90 days after the required public hearing. The new township government must pay all merger costs. The law also removes the existing statutory process for dissolving a township merger. It sets no merger cos… - Township development actions need temporary approval: cost, low. From July 1, 2027, through December 31, 2028, listed actions in designated townships require the receiving municipality's approval. These include starting annexation, creating fire territories or districts, extending utilities or infrastructure, and expanding zoning authority. The receiving municip… - Township service taxes can vary locally: mixed, low. Starting in 2028, receiving municipalities must adopt a township services property-tax levy for the following year. The last approved levy continues when required adoption or approval is late. Separate urban and rural districts are required when part of the former township lies outside the municipa… - Municipalities take over qualifying township services: mixed, low. Qualifying designated townships dissolve January 1, 2029, and their officials' terms end December 31, 2028. This applies to townships meeting the 80% boundary-match and 51% population tests, based on the latest decennial census. Townships in consolidated-city counties or already beginning the speci… - Reorganization advocacy faces public-spending limits: mixed, low. Before final plan approval, the township and receiving municipality cannot use public money or staff work time to promote a position. Public facilities or equipment can support advocacy only when opposing sides receive equal access. Officials can speak personally without public funds, and the law e… - Township assessors stay, with vacancy exception: mixed, low. Township mergers preserve existing assessor offices, with each assessor serving only the former township's area. Only voters in that former township elect its assessor. From July 1, 2026, through January 2, 2027, counties can transfer duties after an assessor vacancy lasting at least 90 days. A cau… - Townships face reorganization deadlines and filings: mixed, low. A designated township must propose municipal reorganization by October 1, 2027, when the law's geographic tests apply. At least 80% of its boundaries must match one municipality, and 51% of its population must live there. Local governments receiving a qualifying certified resolution must decline wi… ## Sponsors and cosponsors - Sponsor: Rick Niemeyer (Republican), Senate - Cosponsor: Alaina Shonkwiler (Republican), House - Cosponsor: Greg Walker (Republican), Senate - Cosponsor: Harold Slager (Republican), House - Cosponsor: James Buck (Republican), Senate - Cosponsor: Timothy Wesco (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-26 | Senate | Senate concurred with House amendments | pass | 34 | 15 | | | 2026-02-24 | House | Third reading: passed | pass | 62 | 35 | | | 2026-01-28 | Senate | Third reading: passed | pass | 39 | 9 | | ## Actions (29) - 2026-03-05: Public Law 134 (Senate) - 2026-03-05: Signed by the Governor (Senate) - 2026-02-27: Signed by the President Pro Tempore (Senate) - 2026-02-27: Signed by the President of the Senate (Senate) - 2026-02-27: Signed by the Speaker (House) - 2026-02-26: Senate concurred with House amendments; Roll Call 301: yeas 34, nays 15 (Senate) - 2026-02-25: Returned to the Senate with amendments (House) - 2026-02-25: Motion to concur filed (Senate) - 2026-02-24: Third reading: passed; Roll Call 353: yeas 62, nays 35 (House) - 2026-02-24: Representative Wesco added as cosponsor (House) - 2026-02-23: Second reading: amended, ordered engrossed (House) - 2026-02-23: Amendment #1 (Slager) prevailed; voice vote (House) - 2026-02-18: Committee report: amend do pass, adopted (House) - 2026-02-18: Representative Shonkwiler added as cosponsor (House) - 2026-02-17: Committee report: amend do pass, adopted (House) - 2026-02-17: Recommitted to Committee on Ways and Means pursuant to House Rule 126.3 (House) - 2026-02-02: First reading: referred to Committee on Local Government (House) - 2026-01-29: Referred to the House (Senate) - 2026-01-28: House sponsor: Representative Slager (Senate) - 2026-01-28: Third reading: passed; Roll Call 128: yeas 39, nays 9 (Senate) - 2026-01-26: Senator Walker G added as third author (Senate) - 2026-01-26: Senator Buck added as second author (Senate) - 2026-01-26: Senator Walker G removed as second author (Senate) - 2026-01-22: Second reading: ordered engrossed (Senate) - 2026-01-20: Committee report: do pass, adopted (Senate) - 2026-01-15: Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy (Senate) - 2026-01-14: Senator Walker G added as second author (Senate) - 2026-01-08: Authored by Senator Niemeyer (Senate) - 2026-01-08: First reading: referred to Committee on Local Government (Senate) ## Bill text - Engrossed Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.06.ENGH?format=pdf) - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.07.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.01.INTR?format=pdf) - Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.03.COMS?format=pdf), [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.04.COMH?format=pdf), [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.05.COMH?format=pdf) - Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.02.COMS?format=pdf) ## Related bills - SB 239: Various education matters. (signed) - SB 204: Various education matters. (signed) - SB 179: Indiana department of transportation. (signed) - SB 185: Alcohol and tobacco matters. (signed) - SB 80: Code publication. (signed) - HB 1424: Farm and homestead food sales. (signed) ## Sources - [Engrossed Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.06.ENGH?format=pdf) - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.07.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.01.INTR?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.03.COMS?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.04.COMH?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.05.COMH?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0270/versions/SB0270.02.COMS?format=pdf) ## Related - [SB 239: Various education matters.](https://policyrisk.com/state-bill/IN-SB239-2026) - [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026) - [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026) - [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026) - [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026) - [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026) - [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-SB270-2026 (as of 2026-11-01).