Indiana § 6-3.6-11-1 Applicability; use of former tax to provide levy freeze; levy amounts;
county resolution; income tax distributions

Indiana Statutes

§ 6-3.6-11-1 — Applicability; use of former tax to provide levy freeze; levy amounts; county resolution; income tax distributions

Indiana § 6-3.6-11-1

Art. 3.6LOCAL INCOME TAXES

Ch. 11Supplemental Allocation and Distribution

This text of Indiana § 6-3.6-11-1 (Applicability; use of former tax to provide levy freeze; levy amounts; county resolution; income tax distributions) 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 § 6-3.6-11-1 (2026).

Text

Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028. Sec. 1.

(a)This section applies to any county that imposed a former tax to provide for a levy freeze.

(b)The tax rate used to provide for a levy freeze shall be part of the tax rate under IC 6-3.6-6. The maximum tax rate that may be applied for a levy freeze is one percent (1%). The levy freeze tax rate may be increased but not decreased or rescinded unless an adopting body adopts a resolution to request approval from the department of local government finance to lower the levy freeze tax rate.

(c)The department of local government finance shall approve a lower levy freeze tax rate if it finds that the lower rate, in addition to:

(1)the supplemental distribution as det

Free access — add to your briefcase to read the full text and ask questions with AI

Note: This version of section effective until 1-1-2028. See also
following repeal of this section, effective 1-1-2028.
Sec. 1. (a) This section applies to any county that
imposed a former tax to provide for a levy freeze.
(b) The tax rate used to provide for a levy freeze shall be part of the
tax rate under IC 6-3.6-6. The maximum tax rate that may be applied
for a levy freeze is one percent (1%). The levy freeze tax rate may be
increased but not decreased or rescinded unless an adopting body
adopts a resolution to request approval from the department of local
government finance to lower the levy freeze tax rate.
(c) The department of local government finance shall approve a
lower levy freeze tax rate if it finds that the lower rate, in addition to:
(1) the supplemental distribution as determined in a resolution
adopted under subsection (d); and
(2) the amount in the stabilization fund established under IC 6-3.5-1.1-24 (repealed) or IC 6-3.5-6-30 (repealed), as applicable;
would fund the levy freeze dollar amount (the total amount of foregone
maximum levy increases for all taxing units for all years). If the
department approves a lower levy freeze tax rate, the adopting body
must adopt an ordinance to lower the levy freeze tax rate before the
lower rate may take effect. The county shall provide the department
with a determination of the amount in the stabilization funds for
purposes of this subsection.
(d) A county may adopt a resolution to require that a supplemental
distribution amount to be distributed under IC 6-3.6-9-15(d)(4) shall
first be used to lower the levy freeze tax rate in subsection (c). If a
resolution is adopted, the supplemental distribution under IC 6-3.6-9-15(d)(4) shall first be used to lower a county's levy freeze tax
rate and any additional supplemental distribution calculated that is
above the amount needed to lower the levy freeze tax rate shall be
distributed to each taxing unit as provided under IC 6-3.6-9-15(d)(4).
(e) The revenue from the tax rate shall continue to be applied under
this article as it was applied under the former tax, including the use of
a stabilization fund.
(f) The distributions of income tax revenue attributable to a levy
freeze tax rate shall be made before allocating or distributing the
remaining revenue under IC 6-3.6-6 or applying the property tax credits
funded by a tax rate under IC 6-3.6-5.