§ 6-1.1-18.5-13 — Types of relief available to civil taxing unit in appeal for relief from levy limits

Indiana § 6-1.1-18.5-13

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 18.5: Civil Government Property Tax Controls

Text

Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 13. (a) With respect to an appeal filed under
section 12 of this chapter, the department may find that a civil taxing
unit should receive any one (1) or more of the following types of relief:
(1) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 or 25 of this chapter,
as applicable, if in the judgment of the department the increase is
reasonably necessary due to increased costs of the civil taxing
unit resulting from annexation, consolidation, or other extensions
of governmental services by the civil taxing unit to additional
geographic areas. With respect to annexation, consolidation, or
other extensions of governmental services in a calendar year, if
those increased costs are incurred by the civil taxing unit in that
calendar year and more than one (1) immediately succeeding
calendar year, the unit may appeal under section 12 of this chapter
for permission to increase its levy under this subdivision based on
those increased costs in any of the following:
(A) The first calendar year in which those costs are incurred.
(B) One (1) or more of the immediately succeeding four (4)
calendar years.
(2) Permission to the civil taxing unit to increase its levy in excess
of the limitations established under section 3 or 25 of this chapter,
as applicable, if the department finds that the quotient determined
under STEP SIX of the following formula is equal to or greater
than one and two-hundredths (1.02):
STEP ONE: Determine the three (3) calendar years that most
immediately precede the ensuing calendar year.
STEP TWO: Compute separately, for each of the calendar years
determined in STEP ONE, the quotient (rounded to the nearest
ten-thousandth (0.0001)) of the sum of the civil taxing unit's
total assessed value of all taxable property divided by the sum
determined under this STEP for the calendar year immediately
preceding the particular calendar year.
STEP THREE: Divide the sum of the three (3) quotients
computed in STEP TWO by three (3).
STEP FOUR: Compute separately, for each of the calendar
years determined in STEP ONE, the quotient (rounded to the
nearest ten-thousandth (0.0001)) of the sum of the total
assessed value of all taxable property in all counties divided by
the sum determined under this STEP for the calendar year
immediately preceding the particular calendar year.
STEP FIVE: Divide the sum of the three (3) quotients
computed in STEP FOUR by three (3).
STEP SIX: Divide the STEP THREE amount by the STEP
FIVE amount.
The civil taxing unit may increase its levy by a percentage not
greater than the percentage by which the STEP THREE amount
exceeds the percentage by which the civil taxing unit may
increase its levy under section 3 or 25 of this chapter, as
applicable, based on the maximum levy growth quotient
determined under section 2 of this chapter.
(3) A levy increase may be granted under this subdivision only for
property taxes first due and payable after December 31, 2008.
Permission to a civil taxing unit to increase its levy in excess of
the limitations established under section 3 or 25 of this chapter,
as applicable, if the civil taxing unit cannot carry out its
governmental functions for an ensuing calendar year under the
levy limitations imposed by section 3 or 25 of this chapter, as
applicable, due to a natural disaster, an accident, or another
unanticipated emergency.
(b) The department of local government finance shall increase the
maximum permissible ad valorem property tax levy under section 3 of
this chapter for the city of Goshen for 2012 and thereafter by an
amount equal to the greater of zero (0) or the result of:
(1) the city's total pension costs in 2009 for the 1925 police
pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
(IC 36-8-7); minus
(2) the sum of:
(A) the total amount of state funds received in 2009 by the city
and used to pay benefits to members of the 1925 police pension
fund (IC 36-8-6) or the 1937 firefighters' pension fund (IC 36-8-7); plus
(B) any previous permanent increases to the city's levy that
were authorized to account for the transfer to the state of the
responsibility to pay benefits to members of the 1925 police
pension fund (IC 36-8-6) and the 1937 firefighters' pension
fund (IC 36-8-7).

Legislative History

As added by P.L.73-1983, SEC.1. Amended by P.L.74-1983, SEC.1; P.L.44-1984, SEC.4; P.L.24-1986, SEC.17; P.L.83-1987, SEC.1; P.L.84-1987, SEC.1; P.L.54-1988, SEC.3; P.L.35-1990, SEC.10; P.L.2-1992, SEC.62; P.L.12-1992, SEC.20; P.L.1-1993, SEC.29; P.L.67-1993, SEC.1; P.L.66-1993, SEC.1; P.L.25-1995, SEC.31; P.L.87-1995, SEC.1; P.L.6-1997, SEC.85; P.L.181-2001, SEC.1; P.L.198-2001, SEC.55; P.L.1-2002, SEC.22; P.L.89-2002, SEC.1; P.L.192-2002(ss), SEC.37; P.L.256-2003, SEC.18; P.L.245-2003, SEC.16; P.L.224-2003, SEC.246; P.L.1-2004, SEC.22 and P.L.23-2004, SEC.24; P.L.73-2005, SEC.4; P.L.80-2006, SEC.1; P.L.154-2006, SEC.47; P.L.196-2007, SEC.2; P.L.224-2007, SEC.25; P.L.3-2008, SEC.46; P.L.146-2008, SEC.180; P.L.182-2009(ss), SEC.131; P.L.172-2011, SEC.39; P.L.119-2012, SEC.33; P.L.112-2012, SEC.38; P.L.218-2013, SEC.7; P.L.245-2015, SEC.14; P.L.203-2016, SEC.10; P.L.197-2016, SEC.15; P.L.85-2017, SEC.16; P.L.86-2018, SEC.51; P.L.159-2020, SEC.36; P.L.174-2022, SEC.37.