Ind. Code ch. 6-3.6-11

Ind. Code ch. 6-3.6-11
in effect

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

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. 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 The levy freeze tax rate may be increased but not decreased or rescinded unless an adopting body adopts a resolution to request approval from the department of local government finance to lower the levy freeze tax rate.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adopted under subsection (d); and (2) the amount in the stabilization fund established under IC 6-3.5-1.1-24 (repealed) or IC 6-3.5-6-30 (repealed), as applicable; would fund the levy freeze dollar amount (the total amount of foregone maximum levy increases for all taxing units for all years).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. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.69; P.L.247-2017, SEC.24; P.L.239-2023, SEC.16; P.L.156-2024, SEC.25.

Ind. Code § 6-3.6-11-1 Repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This repeal of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.69; P.L.247-2017, SEC.24; P.L.239-2023, SEC.16; P.L.156-2024, SEC.25. Repealed by P.L.68-2025, SEC.179.

Ind. Code § 6-3.6-11-1.5 Marion County; transfers to bid fund of capital improvement board

Sec. 1.5. (a) This section applies only to Marion County. (b) If the capital improvement board established under IC 36-10-9 has established a bid fund described in IC 5-13-10.5-18(g), the county auditor shall transfer to the bid fund an amount equal to the part of the county's certified distribution that is certified under IC 6-3.6-9-10(4). As added by P.L.239-2017, SEC.17.

Ind. Code § 6-3.6-11-3 Lake County; former tax categorized under property tax relief rates; uses of revenue from the tax rate; revenue not considered in computing maximum levy

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. (a) This section applies to Lake County's categorizations, allocations, and distributions under IC 6-3.6-5. (b) The rate under the former tax in Lake County that was used for any of the following shall be categorized under IC 6-3.6-5, and the Lake County council may adopt an ordinance providing that the revenue from the tax rate under this section may be used for any of the following: (1) To reduce all property tax levies imposed by the county by the granting of property tax replacement credits against those property tax levies. (2) To provide local property tax replacement credits in Lake County in the following manner: (A) The tax revenue under this section that is collected from taxpayers within a particular municipality in Lake County (as determined by the department of state revenue based on the department's best estimate) shall be used only to provide a local property tax credit against property taxes imposed by that municipality. (B) The tax revenue under this section that is collected from taxpayers within the unincorporated area of Lake County (as determined by the department of state revenue) shall be used only to provide a local property tax credit against property taxes imposed by the county. The local property tax credit for the unincorporated area of Lake County shall be available only to those taxpayers within the unincorporated area of the county. (3) To provide property tax credits in the following manner: (A) Sixty percent (60%) of the tax revenue shall be used as provided in subdivision (2). (B) Forty percent (40%) of the tax revenue shall be used to provide property tax replacement credits against property tax levies of the county and each township and municipality in the county. The percentage of the tax revenue distributed under this item that shall be used as credits against the county's levies or against a particular township's or municipality's levies is equal to the percentage determined by dividing the population of the county, township, or municipality by the sum of the total population of the county, each township in the county, and each municipality in the county. The Lake County council shall determine whether the credits under subdivision (1), (2), or (3) shall be provided to homesteads, to all qualified residential property, or to all taxpayers. The department of local government finance, with the assistance of the budget agency, shall certify to the county auditor and the fiscal body of the county and each township and municipality in the county the amount of property tax credits under this section. The tax revenue under this section that is used to provide credits under this section shall be treated for all purposes as property tax levies but shall not be considered for purposes of computing the maximum permissible property tax levy under IC 6-1.1-18.5-3 or the credit under IC 6-1.1-20.6. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.70.

Ind. Code § 6-3.6-11-3 Lake County; former tax categorized under property tax relief rates; uses of revenue from the tax rate; revenue not considered in computing maximum levy

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028. Sec. 3. (a) This section applies to Lake County's categorizations, allocations, and distributions under IC 6-3.6-5 (before its expiration). (b) The rate under the former tax in Lake County that was used for any of the following shall be categorized under IC 6-3.6-5 (before its expiration), and the Lake County council may adopt an ordinance providing that the revenue from the tax rate under this section may be used for any of the following: (1) To reduce all property tax levies imposed by the county by the granting of property tax replacement credits against those property tax levies. (2) To provide local property tax replacement credits in Lake County in the following manner: (A) The tax revenue under this section that is collected from taxpayers within a particular municipality in Lake County (as determined by the department of state revenue based on the department's best estimate) shall be used only to provide a local property tax credit against property taxes imposed by that municipality. (B) The tax revenue under this section that is collected from taxpayers within the unincorporated area of Lake County (as determined by the department of state revenue) shall be used only to provide a local property tax credit against property taxes imposed by the county. The local property tax credit for the unincorporated area of Lake County shall be available only to those taxpayers within the unincorporated area of the county. (3) To provide property tax credits in the following manner: (A) Sixty percent (60%) of the tax revenue shall be used as provided in subdivision (2). (B) Forty percent (40%) of the tax revenue shall be used to provide property tax replacement credits against property tax levies of the county and each township and municipality in the county. The percentage of the tax revenue distributed under this item that shall be used as credits against the county's levies or against a particular township's or municipality's levies is equal to the percentage determined by dividing the population of the county, township, or municipality by the sum of the total population of the county, each township in the county, and each municipality in the county. The Lake County council shall determine whether the credits under subdivision (1), (2), or (3) shall be provided to homesteads, to all qualified residential property, or to all taxpayers. The department of local government finance, with the assistance of the budget agency, shall certify to the county auditor and the fiscal body of the county and each township and municipality in the county the amount of property tax credits under this section. The tax revenue under this section that is used to provide credits under this section shall be treated for all purposes as property tax levies but shall not be considered for purposes of computing the maximum permissible property tax levy under IC 6-1.1-18.5-3 or the credit under IC 6-1.1-20.6. (c) Any ordinance adopted under subsection (b) expires December 31, 2028. (d) This section expires July 1, 2031. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.70; P.L.68-2025, SEC.180; P.L.157-2026, SEC.149.

Ind. Code § 6-3.6-11-4 Revenue dedicated to public safety; used for funding of operation of public communications system and computer facilities district; allocations and distributions to civil taxing units

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county as provided in IC 6-3.6-6-8. This tax revenue shall be allocated and distributed to the PSAP before the allocation and distribution to any taxing units of the remaining tax revenue allocated to public safety as provided in IC 6-3.6-6. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.71; P.L.247-2017, SEC.25.

Ind. Code § 6-3.6-11-4 Revenue dedicated to public safety; used for funding of operation of public communications system and computer facilities district; allocations and distributions to civil taxing units

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county. This tax revenue shall be allocated and distributed to the PSAP before the allocation and distribution to any taxing units of the remaining tax revenue allocated to public safety as provided in IC 6-3.6-6. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.71; P.L.247-2017, SEC.25; P.L.68-2025, SEC.181.

Ind. Code § 6-3.6-11-5 Marion County's allocation of tax revenue

Sec. 5. (a) This section applies to Marion County's allocation of the tax revenue under IC 6-3.6-6 that is dedicated to certified shares. (b) The consolidated city, the county, all special taxing districts, special service districts, included towns (as defined in IC 36-3-1-7), and all other political subdivisions except: (1) townships; (2) excluded cities (as defined in IC 36-3-1-7); and (3) school corporations; are considered to comprise one (1) civil taxing unit whose fiscal body is the fiscal body of the consolidated city. (c) For purposes of subsection (d), the following amounts are referred to as the subsection (c) ratio: Center Township .0251 Decatur Township .00217 Franklin Township .0023 Lawrence Township .01177 Perry Township .01130 Pike Township .01865 Warren Township .01359 Washington Township .01346 Wayne Township .01307 Lawrence-City .00858 Beech Grove .00845 Southport .00025 Speedway .00722 Indianapolis/Marion County .86409 (d) The distributive shares that each civil taxing unit in the county is entitled to receive during a month equals the total amount of revenues that are to be distributed as distributive shares during that month calculated as follows: STEP ONE: Determine the total amount of revenues that were distributed as distributive shares during that month in calendar year 1995. STEP TWO: Determine the total amount of revenue that the department has certified as distributive shares for that month under IC 6-3.6-6 for the calendar year. STEP THREE: Subtract the STEP ONE result from the STEP TWO result. STEP FOUR: If the STEP THREE result is less than or equal to zero (0), multiply the STEP TWO result by the applicable subsection (c) ratio for the civil taxing unit. STEP FIVE: Determine the ratio of: (A) the maximum permissible property tax levy under IC 6-1.1-18.5 for each civil taxing unit for the calendar year in which the month falls, plus, for a county, the welfare allocation amount; divided by (B) the sum of the maximum permissible property tax levies under IC 6-1.1-18.5 for all civil taxing units of the county during the calendar year in which the month falls, and an amount equal to the welfare allocation amount. STEP SIX: If the STEP THREE result is greater than zero (0), the STEP ONE amount shall be distributed by multiplying the STEP ONE amount by the subsection (c) ratio. STEP SEVEN: For each taxing unit determine the STEP FIVE ratio multiplied by the STEP TWO amount. STEP EIGHT: For each civil taxing unit determine the difference between the STEP SEVEN amount minus the product of the STEP ONE amount multiplied by the subsection (c) ratio. The STEP THREE excess shall be distributed as provided in STEP NINE only to the civil taxing units that have a STEP EIGHT difference greater than or equal to zero (0). STEP NINE: For the civil taxing units qualifying for a distribution under STEP EIGHT, each civil taxing unit's share equals the STEP THREE excess multiplied by the ratio of: (A) the maximum permissible property tax levy under IC 6-1.1-18.5 for the qualifying civil taxing unit during the calendar year in which the month falls, plus, for a county, an amount equal to the welfare allocation amount; divided by (B) the sum of the maximum permissible property tax levies under IC 6-1.1-18.5 for all qualifying civil taxing units of the county during the calendar year in which the month falls, and an amount equal to the welfare allocation amount. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-11-5.5 Lake County; rail project; additional revenue allocated for economic development

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 5.5. (a) This section applies to Lake County for purposes of categorizations, allocations, and distributions of additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 and of certified shares under IC 6-3.6-6. Additional revenue that is allocated each year for economic development purposes by a civil taxing unit listed in IC 6-3.6-9-5(d) must first be used to provide funding for a rail project (as defined in IC 36-7.5-1-13.5). (b) Before the state comptroller may make a certified distribution of additional revenue allocated for economic development purposes under IC 6-3.6-6-9, the state comptroller shall withhold the total amount determined by the department of local government finance under IC 6-3.6-9-5(d) from the certified distribution allocated to economic development. The amount withheld by the state comptroller under this section shall be paid to the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) before a certified distribution allocated to economic development is made to the county and before the county auditor may otherwise allocate or distribute tax revenue under this article. As added by P.L.259-2019, SEC.9. Amended by P.L.9-2024, SEC.193.

Ind. Code § 6-3.6-11-5.5 Lake County; rail project; general purpose revenue allocated for economic development

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 5.5. (a) This section applies to Lake County for purposes of categorizations, allocations, and distributions of general purpose revenue that is allocated each year for economic development purposes. General purpose revenue that is allocated each year for economic development purposes by a civil taxing unit listed in IC 6-3.6-9-5(b) must first be used to provide funding for a rail project (as defined in IC 36-7.5-1-13.5). (b) Before the state comptroller may make a certified distribution of general purpose revenue allocated for economic development purposes, the state comptroller shall withhold the total amount determined by the department of local government finance under IC 6-3.6-9-5(b) from the certified distribution allocated to economic development. The amount withheld by the state comptroller under this section shall be paid to the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) before a certified distribution allocated to economic development is made to the county and before the county auditor may otherwise allocate or distribute tax revenue under this article. As added by P.L.259-2019, SEC.9. Amended by P.L.9-2024, SEC.193; P.L.68-2025, SEC.182.

Ind. Code § 6-3.6-11-5.7 Lake County municipalities; authorization to support and finance a rail project

Sec. 5.7. (a) Before July 1, 2019, one (1) or more of the municipalities of Cedar Lake, East Chicago, Griffith, and St. John may: (1) enter into an interlocal cooperation agreement or other agreement; (2) adopt an ordinance or adopt a resolution; or (3) take any other action; to agree to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects. If one (1) or more of the municipalities agrees to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects as described in this subsection, tax revenue that would otherwise be allocated to the municipality under this chapter shall be withheld and paid as described in section 5.5 of this chapter. (b) Neither the action nor inaction of Cedar Lake, East Chicago, Griffith, or St. John under this section affects the enforceability of any of the provisions of section 5.5 of this chapter. As added by P.L.259-2019, SEC.10.

Ind. Code § 6-3.6-11-6 Member counties and municipalities of the northwest Indiana regional development authority; special allocations; pledges of revenue

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 6. (a) This section applies to Lake County, LaPorte County, Porter County, and any municipality in those counties that is a member of the northwest Indiana regional development authority (IC 36-7.5) for purposes of categorizations, allocations, and distributions of additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9. (b) This subsection applies only to Lake County. The county or a city described in IC 36-7.5-2-3(b) may use additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 for making transfers required by IC 36-7.5-4-2 or to provide rail project funding under IC 36-7.5-4.5. The additional revenue allocated for economic development and used to make the transfers required by IC 36-7.5-4-2 or to provide rail project funding shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority before certified distributions are made to the county or any cities or towns in the county. The county or a city or town in the county may use additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 to provide homestead credits in the county, city, or town. The following apply to homestead credits provided under this subsection: (1) The county, city, or town fiscal body must adopt an ordinance authorizing the homestead credits. The ordinance must specify the amount of additional revenue that will be used to provide homestead credits in the following year. (2) The county, city, or town fiscal body that adopts an ordinance under this subsection must forward a copy of the ordinance to the county auditor and the department of local government finance not more than thirty (30) days after the ordinance is adopted. (3) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town. (4) The homestead credits shall be treated for all purposes as property tax levies. (5) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1. (6) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subsection to provide homestead credits in that year. (c) This subsection applies only to LaPorte County as follows: (1) This subsection applies if: (A) the county fiscal body has adopted an ordinance under IC 36-7.5-2-3(d) providing that the county is joining the northwest Indiana regional development authority; and (B) the fiscal body of the city described in IC 36-7.5-2-3(d) has adopted an ordinance under IC 36-7.5-2-3(d) providing that the city is joining the development authority. (2) Additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 may be used by a county or a city described in IC 36-7.5-2-3(d) for making transfers required by IC 36-7.5-4-2. In addition, if the allocation of additional revenue for economic development purposes under IC 6-3.6-6-9 is increased in the county, the first three million five hundred thousand dollars ($3,500,000) of the tax revenue that results each year from the allocation increase shall be used by the county only to make the county's transfer required by IC 36-7.5-4-2 and shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county or any cities or towns in the county. (3) All of the additional revenue allocated for economic development purposes under IC 6-3.6-6-9 that results each year from an allocation increase described in subdivision (2) and that is in excess of the first three million five hundred thousand dollars ($3,500,000) must be used by the county and cities and towns in the county for homestead credits under this subsection. The following apply to homestead credits provided under this subsection: (A) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town. (B) The homestead credits shall be treated for all purposes as property tax levies. (C) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1. (D) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subdivision to provide homestead credits in that year. (d) This subsection applies only to Porter County. The additional revenue designated each year for economic development purposes under IC 6-3.6-6 shall be allocated and used as follows: (1) First, the revenue attributable to an income tax rate of twenty-five hundredths percent (0.25%) shall be allocated to the county and cities and towns as provided in IC 6-3.6-6-9. (2) Second, the next three million five hundred thousand dollars ($3,500,000) of the revenue shall be used for the county or for eligible municipalities (as defined in IC 36-7.5-1-11.3) in the county, to make transfers as provided in and required under IC 36-7.5-4-2. The additional revenue used to make the transfers as provided in IC 36-7.5-4-2 shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority before certified distributions are made to the county or any taxing unit in the county. If Porter County ceases to be a member of the northwest Indiana regional development authority under IC 36-7.5 but two (2) or more municipalities in the county have become members of the northwest Indiana regional development authority as authorized by IC 36-7.5-2-3(h), the treasurer of state shall continue to transfer this amount to the treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2. (3) Third, except as provided in IC 36-7.5-3-5, all of the revenue each year that is in excess of the amounts described in subdivisions (1) and (2) must be used by the county and cities and towns in the county for homestead credits. The following apply to homestead credits provided under this subdivision: (A) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town. (B) The homestead credits shall be treated for all purposes as property tax levies. (C) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1. (D) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subdivision to provide homestead credits in that year. (e) A transfer made on behalf of a city, town, or county under this section after December 31, 2018, is to be considered a payment for services provided to residents by a rail project as those services are rendered. (f) A pledge by the northwest Indiana regional development authority of transferred revenue under this section to the payment of bonds, leases, or obligations under this article or IC 5-1.3: (1) constitutes the obligations of the northwest Indiana regional development authority; and (2) does not constitute an indebtedness of: (A) a county or municipality described in this section; or (B) the state; within the meaning or application of any constitutional or statutory provision or limitation. (g) Neither the transfer of revenue nor the pledge of revenue transferred under this section is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following: (1) The statutes governing local income taxes, including the transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times. (2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent. (3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract. (4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5). (h) All proceedings had and actions described in this section are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before March 15, 2018. As added by P.L.197-2016, SEC.72. Amended by P.L.248-2017, SEC.1; P.L.189-2018, SEC.60; P.L.165-2021, SEC.97; P.L.9-2024, SEC.194.

Ind. Code § 6-3.6-11-6 Member counties and municipalities of the northwest Indiana regional development authority; special allocations; pledges of revenue

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 6. (a) This section applies to Lake County, LaPorte County, Porter County, and any municipality in those counties that is a member of the northwest Indiana regional development authority (IC 36-7.5) for purposes of categorizations, allocations, and distributions of general purpose revenue that is allocated each year for economic development purposes under IC 6-3.6-6. (b) This subsection applies only to Lake County. The county or a city described in IC 36-7.5-2-3(b) may use general purpose revenue that is allocated each year for economic development purposes under IC 6-3.6-6 for making transfers required by IC 36-7.5-4-2 or to provide rail project funding under IC 36-7.5-4.5. The general purpose revenue allocated for economic development and used to make the transfers required by IC 36-7.5-4-2 or to provide rail project funding shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority before certified distributions are made to the county or any cities or towns in the county. (c) This subsection applies only to Porter County. From the general purpose revenue received each year from the rate imposed under IC 6-3.6-6, the first three million five hundred thousand dollars ($3,500,000) shall be used by the county to make transfers as required under IC 36-7.5-4-2 to the northwest Indiana regional development authority before any certified distributions are made to the county unit or any other taxing unit in the county. The adopting body for Porter County may not reduce the proportional allocation of the general purpose revenue allocated to Porter County if the reduction would result in an amount less than the amount necessary for Porter County to fulfill its obligation to the northwest Indiana regional development authority to pay to support northwest Indiana rail projects (as defined in IC 5-1.3-2-14) and projects described in IC 36-7.5-4-2.5. (d) A transfer made on behalf of a city, town, or county under this section after December 31, 2018, is to be considered a payment for services provided to residents by a rail project as those services are rendered. (e) A pledge by the northwest Indiana regional development authority of transferred revenue under this section to the payment of bonds, leases, or obligations under this article or IC 5-1.3: (1) constitutes the obligations of the northwest Indiana regional development authority; and (2) does not constitute an indebtedness of: (A) a county or municipality described in this section; or (B) the state; within the meaning or application of any constitutional or statutory provision or limitation. (f) Neither the transfer of revenue nor the pledge of revenue transferred under this section is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following: (1) The statutes governing local income taxes, including the transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times. (2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent. (3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract. (4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5). (g) All proceedings had and actions described in this section are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before March 15, 2018. As added by P.L.197-2016, SEC.72. Amended by P.L.248-2017, SEC.1; P.L.189-2018, SEC.60; P.L.165-2021, SEC.97; P.L.9-2024, SEC.194; P.L.68-2025, SEC.183.

Ind. Code § 6-3.6-11-7 Pledges of revenue for rail projects

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 7. (a) This section applies to a civil taxing unit that has previously: (1) entered into an interlocal cooperation or similar agreement; (2) adopted an ordinance or resolution; or (3) taken any other action; offering to provide revenue to support and finance a rail project or rail projects (as defined under IC 36-7.5-1-13.5). (b) The additional revenue that would otherwise be allocated to a civil taxing unit described in subsection (a) shall be withheld under section 5.5 of this chapter by the state comptroller and shall be paid by the state comptroller to the secretary-treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county and before the county auditor may allocate or distribute tax revenue under this article to any civil taxing unit in the county or counties in which the unit is located. (c) Amounts: (1) withheld under section 5.5 of this chapter; and (2) transferred on behalf of a civil taxing unit under this section; after December 31, 2018, are considered to be a payment for services provided to residents by a rail project as such services are rendered. (d) A pledge by the northwest Indiana regional development authority of withheld or transferred revenue received under this chapter to the payment of bonds, leases, or obligations under IC 36-7.5 or IC 5-1.3: (1) constitutes the obligations of the northwest Indiana regional development authority; and (2) does not constitute an indebtedness of: (A) a unit described in this section; or (B) the state; within the meaning or application of any constitutional or statutory provision or limitation. (e) Neither the withholding or transfer of revenue nor the pledge of revenue withheld or transferred under this chapter is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following: (1) The statutes governing local income taxes, including the withheld or transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times. (2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent. (3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract. (4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5). (f) All: (1) agreements; (2) ordinances or resolutions; and (3) proceedings had and actions described in this chapter; are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before April 30, 2019. As added by P.L.189-2018, SEC.61. Amended by P.L.259-2019, SEC.11; P.L.9-2024, SEC.195.

Ind. Code § 6-3.6-11-7 Pledges of revenue for rail projects

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 7. (a) This section applies to a civil taxing unit that has previously: (1) entered into an interlocal cooperation or similar agreement; (2) adopted an ordinance or resolution; or (3) taken any other action; offering to provide revenue to support and finance a rail project or rail projects (as defined under IC 36-7.5-1-13.5). (b) The general purpose revenue that would otherwise be allocated to a civil taxing unit described in subsection (a) shall be withheld under section 5.5 of this chapter by the state comptroller and shall be paid by the state comptroller to the secretary-treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county and before the county auditor may allocate or distribute tax revenue under this article to any civil taxing unit in the county or counties in which the unit is located. (c) Amounts: (1) withheld under section 5.5 of this chapter; and (2) transferred on behalf of a civil taxing unit under this section; after December 31, 2018, are considered to be a payment for services provided to residents by a rail project as such services are rendered. (d) A pledge by the northwest Indiana regional development authority of withheld or transferred revenue received under this chapter to the payment of bonds, leases, or obligations under IC 36-7.5 or IC 5-1.3: (1) constitutes the obligations of the northwest Indiana regional development authority; and (2) does not constitute an indebtedness of: (A) a unit described in this section; or (B) the state; within the meaning or application of any constitutional or statutory provision or limitation. (e) Neither the withholding or transfer of revenue nor the pledge of revenue withheld or transferred under this chapter is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following: (1) The statutes governing local income taxes, including the withheld or transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times. (2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent. (3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract. (4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5). (f) All: (1) agreements; (2) ordinances or resolutions; and (3) proceedings had and actions described in this chapter; are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before April 30, 2019. As added by P.L.189-2018, SEC.61. Amended by P.L.259-2019, SEC.11; P.L.9-2024, SEC.195; P.L.68-2025, SEC.184.

Ind. Code § 6-3.6-11-7.5 Actions challenging the withholding or transferring of revenue to the northwest Indiana regional development authority

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(d). (b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the state comptroller from the date of the filing until December 31, 2049. (c) The burden of proof in an action under this section is on the plaintiff. (d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant. As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196.

Ind. Code § 6-3.6-11-7.5 Actions challenging the withholding or transferring of revenue to the northwest Indiana regional development authority

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(b). (b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the state comptroller from the date of the filing until December 31, 2049. (c) The burden of proof in an action under this section is on the plaintiff. (d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant. As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196; P.L.68-2025, SEC.185.

Ind. Code § 6-3.6-11-9 Calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026

Sec. 9. (a) This section applies to the calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026. (b) For each calendar year to which this section applies, the amount of a civil taxing unit's certified shares is equal to: (1) the amount of the civil taxing unit's certified shares determined under IC 6-3.6-6, for a civil taxing unit other than the city of Carmel or the city of Fishers; (2) the adjusted amount determined under subsection (c), for the city of Carmel; or (3) the adjusted amount determined under subsection (d), for the city of Fishers. (c) For each calendar year to which this section applies, the adjusted amount of the city of Carmel's certified shares is equal to the lesser of: (1) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; or (2) the product of: (A) the amount of the city of Carmel's certified shares determined for the immediately preceding calendar year under IC 6-3.6-6, for 2021, or this section, after 2021; and (B) one and three hundredths (1.03). (d) For each calendar year to which this section applies, the adjusted amount of the city of Fishers' certified shares is equal to: (1) the sum of: (A) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; and (B) the amount of the city of Fishers' certified shares determined under IC 6-3.6-6, without regard to this section; minus (2) the adjusted amount of the city of Carmel's certified shares determined under subsection (c). As added by P.L.159-2020, SEC.55. Amended by P.L.236-2023, SEC.82.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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