Amends, beginning with property taxes first due and payable in 2027, the calculation to determine the maximum levy growth quotient (MLGQ) used in determining a civil taxing unit's maximum permissible ad valorem property tax levy and specifies that the MLGQ calculation is determined for the county and each civil taxing unit within the county. Provides, beginning with property taxes first due and payable in 2027, that the term "civil taxing unit" includes a school corporation. (Under current law, a school corporation: (1) is excluded from the definition of a "civil taxing unit"; and (2) has a separate MLGQ calculation.) Beginning with property taxes first due and payable in 2027, requires the budget agency to: (1) provide the MLGQ for each county to civil taxing units and the department of local government finance; and (2) calculate, using each county's MLGQ, the statewide minimum, statewide maximum, statewide median, and statewide average. Provides, beginning with property taxes first due and payable in 2027, for the calculation of the MLGQ for civil taxing units with territory in more than one county.
Sponsored bills
Maddy summarySB 315 extends the calculation method used to determine the maximum levy growth quotient - established by HEA 1499-2023 - through 2026. This procedural bill does not change existing tax limits but prolongs the current formula for calculating allowable property tax increases by local governments. It directly affects local taxing jurisdictions that rely on this calculation for budget planning. The bill is currently pending in the Tax and Fiscal Policy Committee after being introduced on January 13, 2025.
Maddy summaryThis is a ceremonial Senate resolution (SR 1) honoring Lieutenant Governor Suzanne Crouch for her service upon her retirement. It does not create new laws or affect any policies; it is a symbolic gesture recognizing her role. The resolution was introduced by Senators Bray and Yoder, adopted unanimously by voice vote on January 8, 2025, and has no binding effect or direct impact on constituents.
Allows the governing bodies of certain local government agencies (local agencies) to adopt rules or policies governing the conduct of meetings. Provides that a rule or policy may provide that the presiding member of the governing body of the local agency may: (1) issue warnings to disruptive attendees and direct them to leave the meeting on the third warning; and (2) direct a law enforcement officer to remove disruptive attendees. Provides that the rules and policies must be posted at the meeting entrance or announced before taking public testimony. Specifies that a provision of the tort claims law providing immunity to a government entity or employee in adopting and enforcing a law or rule applies. Provides that a person commits criminal trespass by knowingly or intentionally: (1) entering a locked area without permission; or (2) refusing to leave an area not publicly accessible after being asked to leave by a law enforcement officer or agent of the property owner or operator. Specifies that: (1) the public access counselor serves at the pleasure of the governor; and (2) when issuing an advisory opinion, the public access counselor may consider only the plain text of the public access laws and valid Indiana court opinions. Provides that a committee appointed directly by the governing body or a governing body's designee does not constitute a governing body that is subject to the open door law if the committee: (1) is appointed for the sole purpose of receiving information, deliberating, or making recommendations to the governing body; and (2) has not more than one member of the governing body as a member.
Defines "antisemitism", specifies that the public policy of the state is to provide educational opportunities free of religious discrimination, and provides that antisemitism is discrimination on the basis of race, creed, religion, or national origin.
Requires the legislative body to provide notice and conduct a public hearing before a proposed economic enhancement district may be established. Amends the definition of "economic enhancement project". Amends the required contents of an ordinance to establish an economic enhancement district. Increases the number of members of an economic enhancement board from eight to nine and amends the composition of the board. Requires an economic enhancement district to expire not later than 10 years from the date of the adoption of an ordinance. Repeals a provision that allows an economic enhancement district to be extended. Requires that an ordinance establishing an economic enhancement district must be adopted on or before December 31, 2024. Provides that if the legislative body of a city has adopted an ordinance to establish an economic enhancement district before the effective date of this bill, that ordinance shall be void, but may be revised and reenacted by the legislative body by the adoption of a new ordinance, which must comply with the provisions added in the bill. Makes a technical correction.
Provides that a homeowners association may regulate the number and location of beehives on properties. Provides that a homeowners association may not: (1) regulate the number and location of beehives that are located on a property before the regulations are adopted; and (2) prohibit beekeeping on property that complies with state law, if the beehives are actively maintained for pollination or production of honey. Provides when a homeowners association may prohibit beekeeping within 100 feet of a property.
Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.
Provides that a state of disaster emergency declared by the governor: (1) that applies to the entire state may not continue for more than 60 days unless a renewal is authorized by the general assembly; and (2) that only applies to part of the state may not continue for more than 30 days unless renewed by the governor. Provides that the renewal of a statewide disaster emergency authorized by the general assembly may continue for not more than 60 days. Specifies that if a state of disaster emergency that applies to the entire state has ended, the governor may not call a new state of disaster emergency that applies to the entire state unless the new disaster is wholly unrelated to the earlier disaster. Defines "wholly unrelated".
Specifies that certain workforce related programs must be reviewed by the legislative services agency at least once rather than every five years. Requires the budget agency to biennially prepare a list of dedicated funds that have not been used in the previous two state fiscal years. Makes technical corrections to various statutes concerning rulemaking. Requires agencies to submit a copy of the notice of the first public comment period and regulatory analysis to the small business ombudsman. Provides that the legislative notice required for rule readoptions must be submitted not later than January 1 of the year preceding the year in which the rule expires. Provides that the publisher of the Indiana Register shall assign a document control number when an agency submits the legislative notice during rule readoption instead of when the agency submits the notice of proposed readoption. Provides that an agency may adopt interim rules to implement a reduction, a full or partial waiver, or an elimination of a fee, fine, or civil penalty included in an administrative rule. Requires the budget agency to transfer money in the phase out trust fund on or before June 30, 2024, to the Medicaid contingency and reserve account. Expires the phase out trust fund on July 1, 2024, and makes corresponding changes. Specifies certain deadlines within the statutes governing an agency's failure to enact required licensure rules. Requires an agency to conduct a regulatory analysis for certain proposed rules, including if the implementation and compliance costs are at least $1,000,000. Provides that if a proposed rule has implementation and compliance costs of at least $1,000,000, the following: (1) The rule cannot be published in the Indiana Register until the budget committee has reviewed the rule. (2) The budget agency and the office of management and budget may not approve any part of the proposed rule prior to review of the proposed rule by the budget committee. Provides that for a provisional rule or an interim rule that has implementation and compliance costs of at least $1,000,000, the governor may not approve a rule prior to the budget committee's review of the rule. Requires the office of management and budget to notify the legislative council of certain proposed rules that have a fiscal impact of over $1,000,000 over the course of two years. Removes references concerning the adoption of an emergency rule. Amends a reference from emergency rules to provisional or interim rules under certain circumstances. Makes conforming changes.