# Indiana SB 518: School property taxes.

Indiana SB 518, School property taxes., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Linda Rogers (Republican); status failed, last action 2025-03-03 (First reading: referred to Committee on Ways and Means); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/IN-SB518-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 518
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: School property taxes.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-16
- Last action: 2025-03-03, First reading: referred to Committee on Ways and Means
- Sponsor: Linda Rogers (Republican)
- Cosponsors: 6
- Subjects: tax and fiscal policy, the house, ways and means
- Touches household money: yes
- Roll calls: 15 (165 yes, 569 no in all)
- Economic provisions PRIA read: 0

## Summary

Provides that all school corporations that adopt a resolution for a property tax levy for a controlled project or a school safety referendum tax levy after May 10, 2025, must share revenue received from the levy with certain charter schools. Specifies, for purposes of making distributions to charter schools from a property tax levy for a controlled project, that only charter schools located within the attendance area of the school corporation shall receive a distribution of revenue from that levy and requires such a charter school to establish a separate account to deposit the revenue. Requires all school corporations to share revenue received from a debt service levy with certain charter schools. Requires all school corporations that adopt a resolution for an operating referendum tax levy after May 10, 2025, to share revenue received from the levy with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Excludes school corporations meeting specified criteria from the sharing of property tax revenue received under the bill's provisions. Provides a calculation for determining the amount of an annual grant from the charter and innovation network school grant program based on the amount of property tax revenue received by a charter school from school corporations. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Makes conforming changes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Linda Rogers (Republican), Senate
- Cosponsor: Andrew Ireland (Republican), House
- Cosponsor: Jake Teshka (Republican), House
- Cosponsor: Jeff Raatz (Republican), Senate
- Cosponsor: Jeffrey Thompson (Republican), House
- Cosponsor: Mike Gaskill (Republican), Senate
- Cosponsor: Robert Behning (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-20 | Senate | Third reading: passed | pass | 28 | 21 |   |
| 2025-02-19 | Senate | Amendment #6 (Qaddoura) failed | fail | 12 | 37 |   |
| 2025-02-19 | Senate | Amendment #20 (Hunley) failed | fail | 9 | 40 |   |
| 2025-02-19 | Senate | Amendment #1 (Qaddoura) failed | fail | 9 | 40 |   |
| 2025-02-19 | Senate | Amendment #4 (Qaddoura) failed | fail | 12 | 37 |   |
| 2025-02-19 | Senate | Amendment #15 (Qaddoura) failed | fail | 9 | 40 |   |
| 2025-02-19 | Senate | Amendment #22 (Hunley) failed | fail | 10 | 39 |   |
| 2025-02-19 | Senate | Amendment #3 (Qaddoura) failed | fail | 9 | 40 |   |
| 2025-02-19 | Senate | Amendment #5 (Qaddoura) failed | fail | 10 | 39 |   |
| 2025-02-19 | Senate | Amendment #8 (Hunley) failed | fail | 10 | 39 |   |
| 2025-02-19 | Senate | Amendment #14 (Qaddoura) failed | fail | 11 | 38 |   |
| 2025-02-19 | Senate | Amendment #17 (Hunley) failed | fail | 10 | 39 |   |
| 2025-02-19 | Senate | Amendment #12 (Hunley) failed | fail | 9 | 40 |   |
| 2025-02-19 | Senate | Amendment #13 (Qaddoura) failed | fail | 8 | 40 |   |
| 2025-02-19 | Senate | Amendment #2 (Qaddoura) failed | fail | 9 | 40 |   |

## Actions (28)

- 2025-03-03: First reading: referred to Committee on Ways and Means (House)
- 2025-02-21: Referred to the House (Senate)
- 2025-02-20: Cosponsors: Representatives Behning, Teshka, Ireland (Senate)
- 2025-02-20: House sponsor: Representative Thompson (Senate)
- 2025-02-20: Third reading: passed; Roll Call 210: yeas 28, nays 21 (Senate)
- 2025-02-19: Amendment #21 (Hunley) failed; voice vote (Senate)
- 2025-02-19: Amendment #18 (Hunley) failed; voice vote (Senate)
- 2025-02-19: Second reading: amended, ordered engrossed (Senate)
- 2025-02-19: Amendment #22 (Hunley) failed; Roll Call 171: yeas 10, nays 39 (Senate)
- 2025-02-19: Amendment #20 (Hunley) failed; Roll Call 170: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #14 (Qaddoura) failed; Roll Call 168: yeas 11, nays 38 (Senate)
- 2025-02-19: Amendment #15 (Qaddoura) failed; Roll Call 169: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #13 (Qaddoura) failed; Roll Call 167: yeas 8, nays 40 (Senate)
- 2025-02-19: Amendment #6 (Qaddoura) failed; Roll Call 166: yeas 12, nays 37 (Senate)
- 2025-02-19: Amendment #3 (Qaddoura) failed; Roll Call 165: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #2 (Qaddoura) failed; Roll Call 164: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #1 (Qaddoura) failed; Roll Call 163: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #17 (Hunley) failed; Roll Call 162: yeas 10, nays 39 (Senate)
- 2025-02-19: Amendment #12 (Hunley) failed; Roll Call 161: yeas 9, nays 40 (Senate)
- 2025-02-19: Amendment #11 (Hunley) failed; voice vote (Senate)
- 2025-02-19: Amendment #8 (Hunley) failed; Roll Call 160: yeas 10, nays 39 (Senate)
- 2025-02-19: Amendment #4 (Qaddoura) failed; Roll Call 159: yeas 12, nays 37 (Senate)
- 2025-02-19: Amendment #5 (Qaddoura) failed; Roll Call 158: yeas 10, nays 39 (Senate)
- 2025-02-19: Amendment #26 (Yoder) failed; voice vote (Senate)
- 2025-02-19: Amendment #27 (Rogers) prevailed; voice vote (Senate)
- 2025-02-11: Committee report: amend do pass, adopted (Senate)
- 2025-01-16: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-16: Authored by Senators Rogers, Raatz, Gaskill (Senate)

## Bill text

- Engrossed Senate Bill (H): [PDF](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.03.ENGS?format=pdf)
- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.01.INTR?format=pdf)
- Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.02.COMS?format=pdf)

## Related bills

- SB 231: Various corrections matters. (signed)
- SB 324: Criminal procedures. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Engrossed Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.03.ENGS?format=pdf)
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.01.INTR?format=pdf)
- [Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0518/versions/SB0518.02.COMS?format=pdf)

## Related
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB518-2025 (as of 2026-10-19).
