Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-18.5-0.5 "Nonconforming"; application
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Sec. 0.5. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any: (1) filing; (2) report; (3) de…
Ind. Code § 6-1.1-18.5-1 Definitions
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Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 1. As used in this chapter: "Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for c…
Ind. Code § 6-1.1-18.5-10 Civil taxing unit levy limit exceptions related to community
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mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem pr…
Ind. Code § 6-1.1-18.5-10.2 Taxes levied for township firefighting fund; treatment in
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computation of levy limit Sec. 10.2. For purposes of determining the property tax levy limit imposed on a township under section 3 of this chapter, the township ad valorem property tax levy for a particular calendar year does not include the amount, if any, of ad valorem property…
Ind. Code § 6-1.1-18.5-10.3 Levy limit on taxes by library board for capital projects fund;
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exemption Sec. 10.3. (a) This subsection does not apply to property taxes first due and payable after December 31, 2008. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a library board for a capital…
Ind. Code § 6-1.1-18.5-10.4 Levy limit on taxes imposed by township or reorganized unit
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that includes a township; exemption Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14. (b) For purposes of computing the ad val…
Ind. Code § 6-1.1-18.5-11 Repealed
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As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997, SEC.84; P.L.90-2002, SEC.166; P.L.224-2007, SEC.23; P.L.146-2008, SEC.178. Repealed by P.L.182-2009(ss), SEC.467.
Ind. Code § 6-1.1-18.5-12 Civil taxing unit appeal to department of local government
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finance for relief from levy limits; department procedure and summons for appearance or production of books and records Sec. 12. (a) Any civil taxing unit that determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitations i…
Ind. Code § 6-1.1-18.5-13 Types of relief available to civil taxing unit in appeal for relief
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from levy limits Sec. 13. (a) With respect to an appeal filed under section 12 of this chapter, the department may find that a civil taxing unit should receive any one (1) or more of the following types of relief: (1) Permission to the civil taxing unit to increase its levy in ex…
Ind. Code § 6-1.1-18.5-13.3 Repealed
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As added by P.L.65-1986, SEC.1. Repealed by P.L.83-1987, SEC.2.
Ind. Code § 6-1.1-18.5-13.5 Repealed
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As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995, SEC.32; P.L.90-2002, SEC.168; P.L.224-2007, SEC.26; P.L.182-2009(ss), SEC.132; P.L.119-2012, SEC.34. Repealed by P.L.203-2016, SEC.11.
Ind. Code § 6-1.1-18.5-13.6 Repealed
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As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008, SEC.181; P.L.182-2009(ss), SEC.133. Repealed by P.L.203-2016, SEC.12.
Ind. Code § 6-1.1-18.5-13.7 Adjustment of certain maximum levies
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Sec. 13.7. (a) Notwithstanding any other provision of this chapter, Fairfield Township in Tippecanoe County may request that the department of local government finance make an adjustment to the township's maximum permissible property tax levy. (b) The amount of the requested adju…
Ind. Code § 6-1.1-18.5-13.8 Expired
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As added by P.L.199-2017, SEC.1. Expired 6-30-2020 by P.L.199-2017, SEC.1.
Ind. Code § 6-1.1-18.5-13.9 Expired
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As added by P.L.38-2021, SEC.33. Expired 6-30-2023 by P.L.38-2021, SEC.33.
Ind. Code § 6-1.1-18.5-14 Department of local government finance correction of certain
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levy and rate errors Sec. 14. (a) The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the…
Ind. Code § 6-1.1-18.5-15 Judicial review of department of local government finance
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correction of certain levy and rate errors Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination. (b) A civil taxing unit may petition for judicial review o…
Ind. Code § 6-1.1-18.5-16 Civil taxing unit appeal to department of local government
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finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation Sec. 16. (a) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 of this chap…
Ind. Code § 6-1.1-18.5-17 Civil taxing unit levy excess fund; use of fund
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Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax levy actually collected by a civil taxing unit, for taxes first due and payable during a particular calendar year, that exceeds the civil taxing unit's ad valorem property tax levy, …
Ind. Code § 6-1.1-18.5-18 Repealed
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As added by P.L.73-1983, SEC.1. Repealed by P.L.197-2016, SEC.16.
Ind. Code § 6-1.1-18.5-19 Levy limit on taxes for township firefighting fund
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Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter f…
Ind. Code § 6-1.1-18.5-19.1 Expired
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As added by P.L.347-1989(ss), SEC.3. Amended by P.L.1-1990, SEC.72; P.L.184-2016, SEC.18. Expired 7-1-2018 by P.L.184-2016, SEC.18.
Ind. Code § 6-1.1-18.5-2 Assessed value growth quotient
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Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for Indiana in a calendar year as computed by the federal Bureau of Economic Analysis using any actual data for the calendar year and any estimated data dete…
Ind. Code § 6-1.1-18.5-20 Exemption from levy limits; local airport authorities
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Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a local airport authority under IC 8-22-3-25 for a cumulative building fund. (b) For purposes of computing the ad valorem property tax le…
Ind. Code § 6-1.1-18.5-21 Civil taxing unit's determination that levy limits do not apply
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to taxes to repay certain rainy day fund loans Sec. 21. (a) A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or bot…
Ind. Code § 6-1.1-18.5-22.3 Expired
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As added by P.L.242-2015, SEC.3. Expired 6-30-2020 by P.L.242-2015, SEC.3.
Ind. Code § 6-1.1-18.5-22.5 Gary sanitary district
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Sec. 22.5. (a) The department of local government finance shall increase the maximum permissible ad valorem property tax levy of the city of Gary by four million nine hundred forty-four thousand nine hundred thirty dollars ($4,944,930). The adjustment made to the maximum permissi…
Ind. Code § 6-1.1-18.5-23 Adjustment of certain maximum levies
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Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point. (b) The fiscal bodies of a county and another political subdivision that are parties to …
Ind. Code § 6-1.1-18.5-23.2 Green Township in Hancock County; petition to increase
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maximum permissible property tax levy Sec. 23.2. (a) This section applies to Green Township in Hancock County. (b) The executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2019, submit a petition to the d…
Ind. Code § 6-1.1-18.5-24 Department of local government finance estimates of
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maximum tax levies Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the …
Ind. Code § 6-1.1-18.5-25 Levy limit applicable to municipalities with certain levels of
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growth in assessed value and population Sec. 25. (a) The ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to a municipality in a year if all the following apply: (1) The percentage growth in the municipality's assessed value for the precedi…
Ind. Code § 6-1.1-18.5-26 Expired
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As added by P.L.180-2016, SEC.12. Expired 1-1-2019 by P.L.180-2016, SEC.12.
Ind. Code § 6-1.1-18.5-27 Town of Winfield; maximum levies
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Sec. 27. (a) This section applies only to the town of Winfield in Lake County. (b) Subject to subsection (c), the executive of a town described in subsection (a) may, after approval by the fiscal body of the town, and before August 1, 2021, submit a petition to the department of …
Ind. Code § 6-1.1-18.5-28 Sugar Creek Township Fire Protection District; maximum
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levies Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County. (b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2…
Ind. Code § 6-1.1-18.5-29 Otter Creek Township; maximum levies
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Sec. 29. (a) This section applies only to the Otter Creek Township in Vigo County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2023, submit a petition to the de…
Ind. Code § 6-1.1-18.5-3 Maximum ad valorem property tax levy; formula
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Sec. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS: STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for…
Ind. Code § 6-1.1-18.5-30 Howard County; maximum levies
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Sec. 30. (a) This section applies only to Howard County. (b) Subject to subsection (c), the executive of a county described in subsection (a) may, after approval by the fiscal body of the county, and before August 1, 2022, submit a petition to the department of local government f…
Ind. Code § 6-1.1-18.5-4 Repealed
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As added by P.L.73-1983, SEC.1. Repealed by P.L.172-2011, SEC.161.
Ind. Code § 6-1.1-18.5-4.5 Levy adjustment for transfer of duties between assessors
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Sec. 4.5. The department of local government finance shall adjust the maximum permissible ad valorem tax levy of each county and township to reflect any transfer of duties between assessors under IC 36-2-15-5 or IC 36-6-5-2 (repealed). As added by P.L.219-2007, SEC.54. Amended by…
Ind. Code § 6-1.1-18.5-5 Repealed
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As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed by P.L.172-2011, SEC.161.
Ind. Code § 6-1.1-18.5-6 Taxable property; assessed value
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Sec. 6. For purposes of STEP THREE of section 3 of this chapter, the assessed value of taxable property is the assessed value of that property as determined by the department of local government finance in fixing the civil taxing unit's budget, levy, and rate for the applicable c…
Ind. Code § 6-1.1-18.5-7 Civil taxing units not subject to levy limits; department of
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local government finance review; inapplicability Sec. 7. (a) A civil taxing unit is not subject to the levy limits imposed by section 3 of this chapter for an ensuing calendar year if the civil taxing unit did not adopt an ad valorem property tax levy for the immediately precedin…
Ind. Code § 6-1.1-18.5-8 Civil taxing unit bond and lease taxes not subject to levy
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limits; department of local government finance approval; exceptions; judicial review Sec. 8. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit if the civil taxing unit is commi…
Ind. Code § 6-1.1-18.5-8.1 Repealed
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As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed by P.L.203-2016, SEC.9.
Ind. Code § 6-1.1-18.5-9 Exemption from levy limits; major bridge fund
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Sec. 9. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit under IC 8-16-3.1. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under s…
Ind. Code § 6-1.1-18.5-9.5 Application of property tax levy limits to certain port
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authority expenses Sec. 9.5. (a) This section applies to civil taxing units located in a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000). (b) The ad valorem property tax levy limits imposed by secti…
Ind. Code § 6-1.1-18.5-9.7 Ad valorem property tax; computation
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Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed under IC 12-20-24. (b) For purposes of computing the ad valorem property tax levy limits imposed under section 3 of this chapter, a county'…
Ind. Code § 6-1.1-18.5-9.8 Exemption from levy limits of certain cumulative fund taxes;
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estimate by the department of local government finance Sec. 9.8. (a) For purposes of determining the property tax levy limit imposed on a city, town, or county under section 3 of this chapter, the city, town, or county's ad valorem property tax levy for a particular calendar year…
Ind. Code § 6-1.1-18.5-9.9 Repealed
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As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008, SEC.173. Repealed by P.L.137-2012, SEC.34.