Ind. Code § 6-1.1-18.5-13

Current through P.L. 171-2024

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

(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).

IC 6-1.1-18.5-13

Amended by P.L. 174-2022,SEC. 37, eff. 7/1/2022.

Amended by P.L. 159-2020,SEC. 36, eff. 7/1/2020.

Amended by P.L. 86-2018,SEC. 51, eff. 3/15/2018.

Amended by P.L. 85-2017,SEC. 16, eff. 4/20/2017.

Amended by P.L. 203-2016, SEC. 10, eff. 7/1/2016.

Amended by P.L. 197-2016, SEC. 15, eff. 1/1/2017.

Amended by P.L. 245-2015, SEC. 14, eff. 1/1/2016.

Amended by P.L. 218-2013, SEC. 7, eff. 7/1/2013.

Amended by P.L. 119-2012, SEC. 33, eff. 4/1/2012.

Amended by P.L. 112-2012, SEC. 38, eff. 1/1/2013.

Amended by P.L. 172-2011, SEC. 39, eff. 7/1/2011.

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.