Bill > HB1210

Introduced Session

Department of local government finance. Requires a municipal entity that hires or retains a municipal adviser to complete a competitive process at least once every two years to select the municipal adviser. Makes changes to the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary. Makes changes to the distribution of wagering tax revenue to the city of Gary. Legalizes and validates certain bonds, notes, evidences of indebtedness, leases, or other written obligations issued or executed by or in the name of the: (1) Indiana finance authority; (2) development authority; and (3) Lake County Convention Center Authority (authority). Provides that the authority is established when the construction of the convention and event center is substantially completed so that the convention and event center can be used for its intended purpose. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the department of local government finance (DLGF) work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Makes changes to procedures regarding the reporting by county assessors of assessment values of real and personal property and parcel level data. Changes the deadline by which a county must submit to the DLGF data regarding real property, personal property, and geographic information system information from September 1 to July 1 of each year. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Adds the county option circuit breaker tax credit and local property tax credits to the list of credits that result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed to be used for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Provides that the DLGF shall annually publish on the Indiana Register the adjusted cost estimate threshold for a public work project that a board may perform using its own workforce, without awarding a contract. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027. Allows certain taxpayers to retroactively file a property tax exemption application. Prohibits certain individuals or business entities from bidding or purchasing a tract or item of real property offered at tax sale. Increases the amount of the property tax deduction for a model residence and a residence in inventory from 50% to 75% of the assessed value of the property for each deduction. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to an amount equal to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited to property taxes imposed for an assessment date before January 1, 2025, by SEA 1-2025 (P.L. 68-2025). Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1 in the 2025 session from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142 in the 2025 session. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Provides that, for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate, the expenditure tax rate for the county or municipality shall be the minimum tax rate necessary for existing debt service. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Allows the Rush County fiscal body to adopt an ordinance to impose a food and beverage tax on or before December 31, 2026. Authorizes the city of Greendale to impose a food and beverage tax. Provides that the Jackson County, DeKalb County, and Noble County innkeeper's tax rates may not exceed 8%. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Provides that, after a hearing on a petition to establish a tourism improvement district, a county's, city's, or town's legislative body may adopt the ordinance establishing the tourism improvement district. Revises a provision of the municipal Barrett Law concerning deferred installments. Prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property.

AI Summary

Committee Categories

Craig Snow (R)*,  Scott Baldwin (R),  Travis Holdman (R),  Daniel Lopez (R),  Ryan Mishler (R),  Cherrish Pryor (D),  Lonnie Randolph (D),  Linda Rogers (R),  Hal Slager (R), 

Senate Tax and Fiscal Policy Hearing (09:30:00 2/17/2026 Room 431) (on 02/17/2026)

Official Document