A CONCURRENT RESOLUTION honoring Jadin O'Brien for winning her third consecutive National Collegiate Athletic Association (NCAA) pentathlon championship.
Places restrictions on the issuance of certain general obligation bonds. Amends a capitalization rate percentage under the statewide agricultural land base rate determination. Provides that the percentage cap used to determine the maximum levy growth quotient is 4% in 2026. Provides that, notwithstanding any growth in a political subdivision's assessed value (AV) in the previous year, a political subdivision's ad valorem property tax levy shall not exceed the ad valorem property tax levy for its last preceding annual budget, unless the fiscal body of the political subdivision adopts an affirmative tax rate and tax levy increase by ordinance following a separate public hearing. Requires a resulting decrease in tax rates for each political subdivision in which there was an increase in the political subdivision's AV in the previous year, subject to any affirmative tax rate and tax levy increase adopted by the fiscal body of the political subdivision. Phases out the authority for the department of local government finance (department) to permit an excess tax levy that is based on AV growth, school transportation costs, and other circumstances. Retains the provisions that permit an excess tax levy if the civil taxing unit cannot carry out its governmental functions in the case of annexation, a natural disaster, an accident, or an emergency. Phases in an increase in the acquisition cost threshold for the business personal property tax exemption from $80,000 to $2,000,000. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after January 1, 2025. Phases down the homestead standard deduction over five years to zero beginning for taxes due and payable in 2031. Phases in an increase in the supplemental homestead deduction to 2/3 of the AV of the homestead. Phases in an AV deduction for all property that is subject to the 2% circuit breaker credit for excessive property taxes for assessment dates beginning in 2025 up to a 1/3 AV deduction for taxes due and payable in 2031, and each taxable year thereafter. Expires certain property tax deductions allowed in current law, and instead allows a credit against local property taxes in certain instances. Makes certain changes to the qualification requirements and credit amount for the over 65 circuit breaker credit. Provides a supplemental homestead tax credit for property taxes for a person's homestead if the person qualifies for a standard homestead deduction for the same homestead property. Provides that specified referendums may be placed on the ballot only at a general election. Amends the ballot language for controlled project, school operating, and school public safety referendums. Provides that a school corporation may not adopt a resolution to place a controlled project referendum on the ballot during the second calendar year after the final calendar year in which a previously approved controlled project referendum levy is imposed. Modifies the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate. Adds provisions to authorize a county fiscal body to adopt an ordinance to establish a property tax payment deferral program (program). Provides that a qualified individual participating in the program may defer the payment of part of the property taxes that would otherwise be due on a homestead. Provides that property taxes deferred under the program are due after the occurrence of a deferral termination event. Provides that the maximum amount of taxes that may be deferred cumulatively year over year may not exceed $10,000. Increases, beginning in 2028, the maximum local income tax (LIT) expenditure rate for all counties to 2.9%. Authorizes a city or town to impose a municipal LIT rate beginning in 2028 not to exceed 1.2%. Provides that within a county's total expenditure rate, the county may adopt: (1) up to a 1.2% rate for county general purpose revenue; (2) up to a 0.4% rate for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to 1.2% for certain cities and towns that are not eligible to adopt a municipal LIT rate. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax. Authorizes a county fiscal body to impose a local income tax expenditure rate to provide property tax relief for property tax liability attributable to homesteads in the county before January 1, 2028. Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that, in order to continue to impose an expenditure tax rate after 2027, each county must adopt a new ordinance on or before October 1, 2027, to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2027, the expenditure tax rate for the county in 2028 shall be the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Eliminates local income tax councils beginning July 1, 2027, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the county LIT, and the city or town fiscal body is the adopting body in the case of a municipal LIT. Establishes the state and local income tax holding account within the state general fund for purposes of LIT distributions. Requires the budget agency to maintain an accounting for each county imposing a county LIT based on annual returns filed by or for county taxpayers (same as current law). Requires undistributed amounts so accounted to be held for purposes of the state and local income tax holding account beginning after December 31, 2026. (Under current law, undistributed amounts are required to be held in reserve separate from the state general fund.) Requires the budget agency to present each December to the budget committee a report of the following: (1) An estimate of the monthly certified distribution amounts for the immediately succeeding calendar year. (2) A description of the method used to determine the monthly estimates. Beginning in 2028, requires the budget agency to make monthly transfers to the state and local income tax holding account of the amount determined for the month in the budget agency's report to the budget committee. Repeals a provision that requires the budget agency to adjust the certified distribution of a county for the succeeding year following a tax rate change. Requires the department to develop and maintain a property tax transparency portal through which taxpayers may: (1) compare the property tax liability in their current tax statement compared to their potential property tax liability based on changes under a proposed tax rate; and (2) provide taxpayer feedback to the department. Prohibits the northern Indiana commuter transportation district from issuing new bonds after May 9, 2025, that are payable in whole or in part from amounts distributed from the commuter rail service fund or the electric rail service fund. Requires all school corporations that adopt a resolution for an operating referendum tax levy that is imposed for the first time with property taxes first due and payable beginning after 2027 to share revenue with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Dissolves the Union School Corporation. Provides that for a fire protection territory established after January 1, 2025, each unit in a territory may not impose a tax rate that exceeds $0.40 per $100 of assessed valuation. Makes conforming changes. Makes technical corrections. Makes an appropriation.
A CONCURRENT RESOLUTION congratulating the New Palestine High School football team on winning the 2024 Indiana High School Athletic Association (IHSAA) Class 4A state championship title.
Specifies that the adult protective services reporting applies to reports received through a statewide toll free telephone call or through online reporting. Requires an adult protective services unit (unit) to investigate and determine whether a report is to be referred to law enforcement or another agency for investigation. Removes language specifying entities to be informed of an endangered adult report. Removes language requiring the prosecuting attorneys council of Indiana to concur on standards of practice concerning services provided by the unit. Removes language that required the division of aging to maintain nonidentifying statistical records concerning unsubstantiated reports about endangered adults. Authorizes the division to determine when endangered adult reports may be made available and only requires the alleged victim to give consent of the release. (Current law requires all parties to give consent.) Requires the unit to share appropriate information to coordinate and implement services. Removes language that allowed a prosecuting attorney or head of a governmental entity to give written permission for a unit or staff member to be designated as a representative.
Adds members to the Indiana state board of nursing and changes the required qualifications for certain members. Amends the requirements that an individual applying for a license to practice as a licensed practical nurse must meet. Provides that an applicant for a state accredited program of practical nursing (program) is not required to have a high school diploma or its equivalent. Requires a student of the program to obtain a high school diploma or its equivalent before completing the program.
Provides that the controlled substance paraphernalia statutes do not apply to items marketed to detect the presence of a drug or controlled substance.
Maddy summarySCR 35 is a concurrent resolution urging the Governor of Indiana to officially recognize the SOS Hand Signal as a valid method for requesting emergency assistance. It does not create new law or change existing procedures, but formally asks the Governor to acknowledge this hand signal - commonly used to indicate distress - as a recognized way to seek help during emergencies. This resolution directly affects how emergency responders might interpret the signal, though it requires no action beyond the Governor's acknowledgment. As a procedural resolution, it has no binding effect on state law.
Changes the defined term of "delegate" to "commissioner" in reference to an individual who is appointed to represent Indiana at an Article V convention. Specifies that an individual must satisfy the following requirements to be appointed as a commissioner or alternate commissioner: (1) have resided in Indiana for the past five years; (2) may not currently be registered as a lobbyist under certain regulations or have been registered within the past five years; and (3) may not have been convicted of a crime of moral turpitude or served any part of a felony sentence within the past 10 years. Provides that it is assumed the general assembly shall appoint three commissioners to represent Indiana at an Article V convention. Requires the commissioners to select a chair for the Article V convention. Prohibits a commissioner or alternate commissioner from accepting a gratuity while serving as a commissioner or alternate commissioner. Requires the general assembly to adopt a joint resolution prohibiting commissioners and alternative commissioners from voting to amend certain provisions of the Constitution of the United States.
Maddy summarySCR 36 is a ceremonial concurrent resolution honoring the Indiana Mental Health Roundtable. It does not create new laws or policies, nor does it directly affect any individuals or organizations. The resolution serves as a formal expression of recognition for the Roundtable's work in mental health advocacy. As a procedural resolution, it has no binding effect or concrete policy changes.
Maddy summaryThis bill (SR 56) is a symbolic Senate Resolution honoring Judge Terry A. Crone upon his retirement from the Indiana Court of Appeals. It does not create new laws or affect any policies; it is a ceremonial expression of recognition from the Indiana Senate. The resolution was introduced by Senator Koch and adopted unanimously by voice vote on April 8, 2025, with broad bipartisan support from 40 senators. It directly affects no individuals or groups through policy changes, serving only as a formal tribute to Judge Crone's service.
