Bill > SB0283

This bill fundamentally changes how public libraries in Indiana are governed and funded by eliminating their authority to directly impose property taxes. Under the new framework, beginning after December 31, 2025, public libraries will no longer be considered taxing units and will instead submit recommended annual budgets to the county fiscal body. The county fiscal body will then be responsible for determining and providing revenues for library operations through either a special tax levy, a specific appropriation, or both. The bill ensures that any special tax levy for library purposes will be included in the calculation of the county's maximum permissible property tax levy. Libraries will continue to receive funding, but the mechanism shifts from direct taxation by libraries to county-level tax levies specifically designated for library support. The changes aim to centralize and potentially streamline the budgeting process for public libraries while maintaining their ability to receive necessary funding for operations and maintenance.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/senate/283/details