Indiana § 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

Indiana Statutes

§ 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

Indiana § 6-1.1-18.5-10

Art. 1.1PROPERTY TAXES

Ch. 18.5Civil Government Property Tax Controls

This text of Indiana § 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) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-18.5-10 (2026).

Text

(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 prop

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(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.

Legislative History

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.