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Indiana Statutes, Title 6

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Indiana/Statutes

← All Indiana coverage

Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

4,465 sections·Filtered byTitle 6✕

Ind. Code § 6-3.1-17.1-5 "Qualified taxpayer"
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Sec. 5. As used in this chapter, "qualified taxpayer" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code. As added by P.L.236-2023, SEC.67.
Ind. Code § 6-3.1-17.1-6 "State tax liability"
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Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit pro…
Ind. Code § 6-3.1-17.1-7 Amount of credit; computation
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Sec. 7. (a) Subject to IC 5-28-6-9, the Indiana economic development corporation may award a credit to a qualified taxpayer against the qualified taxpayer's state tax liability in the taxable year in which the qualified taxpayer completes restoration and preservation of a qualifi…
Ind. Code § 6-3.1-17.1-8 Pass through entity; shareholder; partner; or member
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Sec. 8. (a) If a pass through entity is awarded a credit under section 7 of this chapter but does not have state tax liability against which the credit may be applied, a shareholder, partner, or member of the pass through entity may receive a credit equal to: (1) the credit deter…

Ind. Code § 6-3.1-17.1-9 Claiming of credit on annual state tax return

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Sec. 9. To obtain a credit under this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's annual state tax return or returns in the manner prescribed by the department. The qualified taxpayer shall submit to the department all information that the depa…

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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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 current property taxes collectible in that ensuing calendar year. However, if a township elects to establish both a towns…

Ind. Code § 6-1.1-18.5-10 Civil taxing unit levy limit exceptions related to community mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance

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Sec. 10. (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 to be used to fund: (1) community mental health centers under: (A) IC 12-29-2-1.2, for only those civil taxing units …

Ind. Code § 6-1.1-18.5-10.2 Taxes levied for township firefighting fund; treatment in computation of levy limit

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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 taxes that would be first…

Ind. Code § 6-1.1-18.5-10.3 Levy limit on taxes by library board for capital projects fund; exemption

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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 …

Ind. Code § 6-1.1-18.5-10.4 Levy limit on taxes imposed by township or reorganized unit that includes a township; exemption

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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…

Ind. Code § 6-1.1-18.5-10.5 Civil taxing unit levy limit exceptions related to fire protection territories; levy growth limitation; department of local government finance determination of budget, rate, and levy for civil taxing unit that joins fire protection territory; maximum period to implement total tax rate for certain fire protection territory participating units

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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…

Ind. Code § 6-1.1-18.5-12 Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records

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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…

Ind. Code § 6-1.1-18.5-13 Types of relief available to civil taxing unit in appeal for relief from levy limits

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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…

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 § 6-1.1-18.5-14 Department of local government finance correction of certain levy and rate errors

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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…

Ind. Code § 6-1.1-18.5-15 Judicial review of department of local government finance correction of certain levy and rate errors

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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…

Ind. Code § 6-1.1-18.5-16 Civil taxing unit appeal to department of local government finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation

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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…

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 § 6-1.1-18.5-19 Levy limit on taxes for township firefighting fund

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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…

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 to taxes to repay certain rainy day fund loans

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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…

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 maximum permissible property tax levy

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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 …

Ind. Code § 6-1.1-18.5-24 Department of local government finance estimates of maximum tax levies

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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…

Ind. Code § 6-1.1-18.5-25 Levy limit applicable to municipalities with certain levels of growth in assessed value and population

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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 …

Ind. Code § 6-1.1-18.5-28 Sugar Creek Township Fire Protection District; maximum levies

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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…

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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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 …

Ind. Code § 6-1.1-18.5-31 Maximum permissible ad valorem property tax levy for certain qualifying municipalities; debt service levies; one time permanent increase

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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…

Ind. Code § 6-1.1-18.5-31.5 Maximum permissible ad valorem property tax levy; Shelby County

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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…

Ind. Code § 6-1.1-18.5-32 Maximum permissible ad valorem property tax levy; Shelby County solid waste management district

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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…

Ind. Code § 6-1.1-18.5-33 Maximum permissible ad valorem property tax levy; Miami Township

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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…

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 § 6-1.1-18.5-6 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 local government finance review; inapplicability

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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…

Ind. Code § 6-1.1-18.5-8 Civil taxing unit bond and lease taxes not subject to levy limits; department of local government finance approval; exceptions; judicial review

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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…

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 authority expenses

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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…

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; estimate by the department of local government finance

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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…

Ind. Code § 6-1.1-20.2-1 "Board"

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Sec. 1. As used in this chapter, "board" refers to the state board of finance. As added by P.L.182-2009(ss), SEC.150.

Ind. Code § 6-1.1-20.2-10 Deposit by board of loan payments

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Sec. 10. Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund. As added by P.L.182-2009(ss), SEC.150.

Ind. Code § 6-1.1-20.2-11 Loan proceeds received not considered part of levy excess

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Sec. 11. The proceeds of a loan received by an eligible county under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the eligible county for taxes first due and payable during a particular calendar year for the purpose of calcu…

Ind. Code § 6-1.1-20.2-12 Chapter constitutes complete authority for loans

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Sec. 12. The notes and the authorization, issuance, sale, and delivery of the notes are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of the loan, the au…

Ind. Code § 6-1.1-20.2-13 Treasurer of state payment of delinquent loan payments from eligible county funds held by state

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Sec. 13. Upon the failure of an eligible county to make any of the eligible county's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the s…

Ind. Code § 6-1.1-20.2-14 Restriction on use of loans

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Sec. 14. Notwithstanding any other provision of this chapter, if an eligible county receives a loan under this chapter from the counter-cyclical revenue and economic stabilization fund (rainy day fund), the money must be used to replace voting equipment damaged by a flood and may…

Ind. Code § 6-1.1-20.2-2 "Eligible county"

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Sec. 2. As used in this chapter, "eligible county" refers to a county in which voting equipment has been damaged or destroyed in a natural disaster. As added by P.L.182-2009(ss), SEC.150.