reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-18.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-1. Definitions

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."Civil taxing unit" means any taxing unit except a school corporation."Maximum permissible ad valorem property tax levy for the preceding calendar year" means, for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the term means the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year)."Taxable property" means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under IC 6-1.1-10 or any other law. For purposes of sections 2 and 3 of this chapter, the term "taxable property" is further defined in section 6 of this chapter.As added by P.L.73-1983, SEC.1. Amended by P.L.198-2001, SEC.51; P.L.1-2004, SEC.21 and P.L.23-2004, SEC.22; P.L.154-2006, SEC.46; P.L.1-2010, SEC.28; P.L.113-2010, SEC.31; P.L.124-2011, SEC.1; P.L.197-2016, SEC.13.
IN Code § 6-1.1-18.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-2. Assessed Value Growth Quotient

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 determined appropriate by the federal Bureau of Economic Analysis.(b) Except as provided in subsection (c), for purposes of determining a civil taxing unit's maximum permissible ad valorem property tax levy for an ensuing calendar year, the civil taxing unit shall use the maximum levy growth quotient determined in the last STEP of the following STEPS:STEP ONE: For each of the six (6) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana nonfarm personal income for the calendar year by the Indiana nonfarm personal income for the calendar year immediately preceding that calendar year, rounding to the nearest one-thousandth (0.001).STEP TWO: Determine the sum of the STEP ONE results.STEP THREE: Divide the STEP TWO result by six (6), rounding to the nearest one-thousandth (0.001).STEP FOUR: Determine the lesser of the following:(A) The STEP THREE quotient.(B) One and six-hundredths (1.06).(c) A school corporation shall use for its operations fund maximum levy calculation under IC 20-46-8-1 the maximum levy growth quotient determined in the last STEP of the following STEPS:STEP ONE: Determine for each school corporation, the average annual growth in net assessed value using the three (3) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year.STEP TWO: Determine the greater of:(A) zero (0); or(B) the STEP ONE amount minus the sum of:(i) the maximum levy growth quotient determined under subsection (b) minus one (1); plus(ii) two-hundredths (0.02).STEP THREE: Determine the lesser of:(A) the STEP TWO amount; or(B) four-hundredths (0.04).STEP FOUR: Determine the sum of:(A) the STEP THREE amount; plus(B) the maximum levy growth quotient determined under subsection (b).STEP FIVE: Determine the greater of:(A) the STEP FOUR amount; or(B) the maximum levy growth quotient determined under subsection (b).(d) The budget agency shall provide the maximum levy growth quotient for the ensuing year to civil taxing units, school corporations, and the department of local government finance before July 1 of each year.As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.1; P.L.198-2001, SEC.52; P.L.192-2002(ss), SEC.35; P.L.224-2007, SEC.19; P.L.1-2008, SEC.3; P.L.230-2013, SEC.2; P.L.184-2016, SEC.14; P.L.238-2019, SEC.8; P.L.159-2020, SEC.31.
IN Code § 6-1.1-18.5-4.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors

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 P.L.1-2010, SEC.29.
IN Code § 6-1.1-18.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-6. Taxable Property; Assessed Value

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 calendar year, excluding deductions allowed under IC 6-1.1-12 or IC 6-1.1-12.1.As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.2; P.L.198-2001, SEC.54; P.L.3-2008, SEC.44; P.L.172-2011, SEC.37.
IN Code § 6-1.1-18.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-7. Civil Taxing Units Not Subject to Levy Limits; Department of 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 preceding calendar year.(b) If under subsection (a) a civil taxing unit is not subject to the levy limits imposed under section 3 of this chapter for an ensuing calendar year, the civil taxing unit shall, before June 30 of the immediately preceding year, refer its proposed budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year to the department of local government finance. The department of local government finance shall make a final determination of the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year. However, a civil taxing unit may not impose a property tax levy for an ensuing calendar year if the unit did not exist as of January 1 of the immediately preceding year.(c) This subsection does not apply to an ad valorem property tax levy imposed by a civil taxing unit for fire protection services within a fire protection territory under IC 36-8-19. In determining a budget, ad valorem property tax levy, and property tax rate under subsection (b), the department shall consider the effect of a property tax levy on a local income tax distribution to the civil taxing unit under IC 6-3.6-6.As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.28; P.L.90-2002, SEC.163; P.L.224-2007, SEC.21; P.L.146-2008, SEC.170; P.L.182-2009(ss), SEC.126; P.L.203-2016, SEC.8; P.L.159-2020, SEC.32.
IN Code § 6-1.1-18.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-9. Exemption From Levy Limits; Major Bridge Fund

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 section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-16-3.1.As added by P.L.73-1983, SEC.1.
IN Code § 6-1.1-18.5-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port 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 eleven thousand (111,000) but less than one hundred fifteen thousand (115,000).(b) 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 8-10-5-17. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 8-10-5-17.As added by P.L.24-1984, SEC.5. Amended by P.L.12-1992, SEC.19; P.L.170-2002, SEC.20; P.L.119-2012, SEC.32.
IN Code § 6-1.1-18.5-9.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation

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's or township's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under the citations listed in subsection (a).(c) Notwithstanding subsections (a) and (b), the ad valorem property tax levy limits imposed by section 3 of this chapter apply to property taxes imposed under IC 12-20-24 after December 31, 2008, to pay principal and interest on any short term loans obtained under IC 12-20 after December 31, 2008.As added by P.L.45-1984, SEC.1. Amended by P.L.16-1986, SEC.4; P.L.2-1992, SEC.60; P.L.36-1994, SEC.3; P.L.52-1996, SEC.1; P.L.273-1999, SEC.55; P.L.224-2003, SEC.85; P.L.146-2008, SEC.172.
IN Code § 6-1.1-18.5-9.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-9.8. Exemption From Levy Limits of Certain Cumulative Fund Taxes; 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 does not include an amount equal to the amount of ad valorem property taxes that would be first due and payable to the city, town, or county during the ensuing calendar year if the taxing unit imposed the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the civil taxing unit may impose for the particular calendar year under the authority of IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).(b) Before July 15 of each year, the department of local government finance shall provide to each county, city, and town an estimate of the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the county, city, or town may impose for the ensuing year under IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).As added by P.L.44-1984, SEC.3. Amended by P.L.5-1986, SEC.13; P.L.2-1993, SEC.55; P.L.1-1995, SEC.46; P.L.17-1995, SEC.5; P.L.25-1995, SEC.30; P.L.90-2002, SEC.165; P.L.219-2007, SEC.55; P.L.172-2011, SEC.38; P.L.112-2012, SEC.36; P.L.137-2012, SEC.33; P.L.13-2013, SEC.15; P.L.184-2016, SEC.15.
IN Code § 6-1.1-18.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|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

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 that authorized financial assistance under IC 12-29-1 before 2002 for a community mental health center as long as the tax levy under this section does not exceed the levy authorized in 2002;(B) IC 12-29-2-2 through IC 12-29-2-4; and(C) IC 12-29-2-13; or(2) community intellectual disability and other developmental disabilities centers under IC 12-29-1-1.(b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy described in subsection (a).(c) This subsection applies to property taxes first due and payable after December 31, 2008. Notwithstanding subsections (a) and (b) or any other law, any property taxes imposed by a civil taxing unit that are exempted by this section from the ad valorem property tax levy limits imposed by section 3 of this chapter may not increase annually by a percentage greater than the result of:(1) the maximum levy growth quotient determined under section 2 of this chapter; minus(2) one (1).(d) Before July 15 of each year, the department of local government finance shall provide to each county an estimate of the maximum amount of property taxes imposed for community mental health centers or community intellectual disability and other developmental disabilities centers that are exempt from the levy limits for the ensuing year.As added by P.L.73-1983, SEC.1. Amended by P.L.2-1992, SEC.61; P.L.24-1997, SEC.4; P.L.78-2004, SEC.2; P.L.146-2008, SEC.174; P.L.182-2009(ss), SEC.128; P.L.112-2012, SEC.37; P.L.117-2015, SEC.3; P.L.184-2016, SEC.16; P.L.76-2018, SEC.1; P.L.159-2020, SEC.33.
IN Code § 6-1.1-18.5-10.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in 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 taxes that would be first due and payable to the township during the ensuing calendar year under the authority of IC 36-8-13-4. The amount of ad valorem property taxes levied by the township under the authority of IC 36-8-13-4 shall, for purposes of the property tax levy limits imposed under section 3 of this chapter, be treated as if that levy were made by a separate civil taxing unit.As added by P.L.343-1989(ss), SEC.1.
IN Code § 6-1.1-18.5-10.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; 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 projects fund under IC 36-12-12. However, the maximum amount that is exempt from the levy limits under this section may not exceed the property taxes that would be raised in the ensuing calendar year with a property tax rate of one and thirty-three hundredths cents ($0.0133) per one hundred dollars ($100) of assessed valuation.(b) This subsection does not apply to property taxes first due and payable after December 31, 2008. For purposes of computing the ad valorem property tax levy limit imposed on a library board under section 3 of this chapter, the library board's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-12-12 that is exempt from the ad valorem property tax levy limits under subsection (a).As added by P.L.35-1990, SEC.8. Amended by P.L.6-1997, SEC.83; P.L.1-2005, SEC.88; P.L.231-2005, SEC.1; P.L.146-2008, SEC.176.
IN Code § 6-1.1-18.5-10.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-10.4. Levy Limit on Taxes Imposed by Township or Reorganized Unit 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 valorem property tax levy limit imposed on a township or a fire protection district under section 3 of this chapter, the township's or the fire protection district's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-14.(c) In the case of a reorganization under IC 36-1.5 that includes a township and another political subdivision:(1) the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to any of the ad valorem property taxes imposed by the reorganized political subdivision under IC 36-8-14; and(2) for purposes of computing the ad valorem property tax levy limit imposed on the reorganized political subdivision under section 3 of this chapter, the reorganized political subdivision's ad valorem property tax levy for a particular calendar year does not include any part of the levy imposed under IC 36-8-14;notwithstanding section 9.8 of this chapter.As added by P.L.35-1990, SEC.9. Amended by P.L.36-2000, SEC.1; P.L.255-2013, SEC.1.
IN Code § 6-1.1-18.5-13.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies

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 adjustment may not exceed one hundred thirty thousand dollars ($130,000) for each year.(c) For a township that made a request for an adjustment in an amount not exceeding the limit prescribed by subsection (b), the department of local government finance shall make the adjustment a permanent adjustment to the township's maximum permissible ad valorem property tax levy.As added by P.L.172-2011, SEC.40. Amended by P.L.166-2014, SEC.3.
IN Code § 6-1.1-18.5-13.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-13.9. Goshen Public Library; Maximum Levies

Sec. 13.9. (a) This section applies only to the Goshen public library.(b) If either the governing body of the library or the fiscal body of the library, as applicable, adopts a resolution requesting an increase in the library's 2022 maximum permissible ad valorem property tax levy, the governing body of the library may submit a petition to the department of local government finance to request a one (1) time increase in the library's maximum permissible ad valorem property tax levy. The petition must be submitted before October 21, 2021.(c) If a proper petition is submitted, the department of local government finance shall increase the library's maximum permissible ad valorem property tax levy for taxes due and payable in 2022. The amount of the increase under this section is the difference between:(1) the library's maximum permissible ad valorem property tax levy in 2018; and(2) the library's maximum permissible ad valorem property tax levy in 2017.The increase under this section is a one (1) time temporary increase to the library's maximum permissible ad valorem property tax levy.(d) Notwithstanding IC 6-1.1-17-20.3(a)(2), for the 2022 budget year the library must comply with the requirements described in IC 6-1.1-17-20.3(c) if its proposed budget is increased compared to its certified 2021 budget by an amount that is more than the result of:(1) the library's certified 2018 budget plus four hundred fifty-eight thousand three hundred eighty-eight dollars ($458,388); multiplied by(2) the maximum growth quotient determined under section 2 of this chapter for the ensuing calendar year.This subsection does not apply to a budget adopted for the library after December 31, 2022.(e) This section expires June 30, 2023.As added by P.L.38-2021, SEC.33.
IN Code § 6-1.1-18.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-14. Department of Local Government Finance Correction of Certain 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 limitations established by section 3 or 25 of this chapter, as applicable, or the tax rate or levy of a civil taxing unit. The department of local government finance may on its own initiative correct such an advertising error, mathematical error, or error in data for any civil taxing unit.(b) A correction made under subsection (a) for a prior calendar year shall be applied to the civil taxing unit's levy limitations, rate, and levy for the ensuing calendar year to offset any cumulative effect that the error caused in the determination of the civil taxing unit's levy limitations, rate, or levy for the ensuing calendar year.As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.169; P.L.224-2007, SEC.28; P.L.146-2008, SEC.182; P.L.182-2009(ss), SEC.134; P.L.159-2020, SEC.37.
IN Code § 6-1.1-18.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-15. Judicial Review of Department of Local Government Finance 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 of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a).As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
IN Code § 6-1.1-18.5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 18.5. Civil Government Property Tax Controls|6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities

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 levy limits imposed on a civil taxing unit by section 3 of this chapter, a local airport authority's ad valorem property tax levy for a calendar year does not include that part of its levy that is levied under IC 8-22-3-25 for a cumulative building fund.As added by P.L.19-1994, SEC.2.