Title 6, TAXATION

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 projects …

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 valorem property tax levy limit imposed…

Sec. 10.5. (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 for fire protection services within a fire protection territory under IC 36-8-19, if the civil taxing unit is a par…

Sec. 12. (a) Any civil taxing unit that incurs increased costs resulting from annexation, a natural disaster, an accident, or another unanticipated emergency, and determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitation…

Sec. 13. With respect to an appeal filed under section 12 of this chapter, the department may find that a civil taxing unit should receive the following relief: (1) Permission to the civil taxing unit to increase its levy in excess of the limitations established under section 3 o…

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…

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 limitations establis…

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 of the final determination made by the depar…

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 chapter if: (1) the civil taxing unit experienced a property tax revenue shortfall that resulted from erroneo…

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, …

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. 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 permis…

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…

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…

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 both of the following: (1) IC 6-1.1-21.3. (2) IC 6…

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…

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 …

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 department of local government finance …

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 ensuing calendar ye…

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 preceding year compared to the year before the …

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, 2023, su…

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…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. 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 …

Sec. 31. (a) This section applies only to counties that contain at least four (4) municipalities each with a population greater than forty thousand (40,000), as determined by the most recent federal decennial census. (b) As used in this section, "maximum levy to assessed value co…

Sec. 31.5. (a) This section applies only to Shelby County. (b) The executive of the county may, after approval by the fiscal body of the county, submit a petition to the department of local government finance requesting an increase in the county's maximum permissible ad valorem p…

Sec. 32. (a) This section applies only to the Shelby County solid waste management district. (b) The board of directors of the solid waste management district may, upon approval by the county executive, submit a petition to the department of local government finance for an increa…

Sec. 33. (a) This section applies only to Miami Township in Cass 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, 2026, submit a petition to the department o…

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…

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…

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 exist as of January 1 in the calendar year that immediately precedes the ensuing calendar year. (b) If under subsec…

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 committed to levy the taxes to pay or fund either: (1) bonded indebtedness; or (2) lease r…

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…

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 section 3 of this chapte…

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'…

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 does not include an amount equal to the amount of ad v…