Ind. Code ch. 20-46-9

Ind. Code ch. 20-46-9
in effect

Ind. Code § 20-46-9-0.5 Public education corporation assumes powers and duties of school city; distribution of revenue

Sec. 0.5. (a) Subject to subsection (b), after March 31, 2026, a school city (as defined in IC 20-25-2-12) may not exercise the powers and duties under this chapter and instead, the public education corporation assumes the powers and duties of the school city as set forth in IC 20-25.3-5. (b) Notwithstanding subsection (a), the county auditor shall: (1) determine the amounts of revenue to be distributed to the school city and any charter schools as provided in this chapter; and (2) distribute revenue collected from a levy imposed under this chapter to the school city and any charter schools as provided in this chapter. As added by P.L.101-2026, SEC.22.

Ind. Code § 20-46-9-1 "Fund"

Sec. 1. As used in this chapter, "fund" refers to a school safety referendum tax levy fund established by the governing body of a school corporation under IC 20-40-20-4. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-2 "Levy"

Sec. 2. As used in this chapter, "levy" refers to the property tax levy imposed under this chapter. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-3 "Referendum"

Sec. 3. As used in this chapter, "referendum" refers to a referendum under this chapter. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-4 "Resolution to extend a referendum levy"

Sec. 4. As used in this chapter, "resolution to extend a referendum levy" refers to a resolution adopted under sections 6 and 7 of this chapter to place a referendum on the ballot requesting authority to continue imposing a tax rate, which is the same as or lower than the tax rate previously approved by the voters of the school corporation. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-5 Power; levy

Sec. 5. A school corporation may impose a school safety referendum tax levy for the school corporation's fund in the amount allowed under sections 6 through 19 of this chapter, but the amount may not exceed ten cents ($0.10) on each one hundred dollars ($100) of assessed valuation. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-6 Resolution for referendum levy; purposes; review by department of local government finance; resolution regarding distribution to a charter school; referendum distribution projection; revenue spending plan; charter school participation and referendum disclosure statement

Sec. 6. (a) Subject to this chapter, the governing body of a school corporation may adopt a resolution to place a referendum under this chapter on the ballot if the governing body of the school corporation determines that a referendum levy should be imposed for measures to improve school safety as described in IC 20-40-20-6(a) or IC 20-40-20-6(b). (b) Except as provided in section 22 of this chapter, a school corporation may, with the approval of the majority of members of the governing body, distribute a portion of the proceeds of a tax levy collected under this chapter that is deposited in the fund to a charter school, excluding a virtual charter school, that is located within the attendance area of the school corporation, to be used by the charter school for the purposes described in IC 20-40-20-6(a). (c) This subsection applies to a resolution described in subsection (a) that is adopted after May 10, 2023, in a county described in section 22(a) of this chapter. A resolution shall specify that a portion of the proceeds of the proposed levy will be distributed to applicable charter schools in the manner described under section 22 of this chapter if the charter school voluntarily elects to participate in the referendum in the manner described in subsection (i). (d) This subsection applies to a resolution described in subsection (a) that is adopted after May 10, 2023, in a county described in section 22(a) of this chapter. The resolution described in subsection (a) shall include a projection of the amount that the school corporation expects to be distributed to a particular charter school, excluding virtual charter schools or adult high schools, under section 22 of this chapter that elects to participate in the referendum under subsection (i). At least sixty (60) days before the resolution described in subsection (a) is voted on by the governing body, the school corporation shall contact the department to determine the number of students in kindergarten through grade 12 who have legal settlement in the school corporation but attend a charter school, excluding virtual charter schools or adult high schools, and who receive not more than fifty percent (50%) virtual instruction. The department shall provide the school corporation with the number of students with legal settlement in the school corporation who attend a charter school, which shall be disaggregated for each particular charter school, excluding a virtual charter school or adult high school. The projection may include an expected increase in charter schools during the term the levy is imposed. The department of local government finance shall prescribe the manner in which the projection shall be calculated. The governing body shall take into consideration the projection when adopting the revenue spending plan under subsection (g). (e) The governing body of the school corporation shall certify a copy of the resolution to the following: (1) The department of local government finance, including: (A) the language for the question required by section 9 of this chapter, or in the case of a resolution to extend a referendum levy certified to the department of local government finance, section 10 of this chapter; and (B) a copy of the revenue spending plan adopted under subsection (g). The department of local government finance shall post the values certified by the county auditor to the department's website. The department shall review the language for compliance with section 9 or 10 of this chapter, whichever is applicable, and either approve or reject the language. The department shall send its decision to the governing body of the school corporation not more than ten (10) days after the resolution is submitted to the department. If the language is approved, the governing body of the school corporation shall certify a copy of the resolution, including the language for the question and the department's approval. (2) The county fiscal body of each county in which the school corporation is located (for informational purposes only). (3) The circuit court clerk of each county in which the school corporation is located. (f) Except as provided in section 22 of this chapter, the resolution described in subsection (a) must indicate whether proceeds in the school corporation's fund collected from a tax levy under this chapter will be used to provide a distribution to a charter school or charter schools, excluding a virtual charter school, under IC 20-40-20-6(b) as well as the amount that will be distributed to the particular charter school or charter schools. A school corporation may request from the designated charter school or charter schools any financial documentation necessary to demonstrate the financial need of the charter school or charter schools. (g) As part of the resolution described in subsection (a), the governing body of the school corporation shall adopt a revenue spending plan for the proposed referendum tax levy that includes: (1) an estimate of the amount of annual revenue expected to be collected if a levy is imposed under this chapter; (2) the specific purposes described in IC 20-40-20-6 for which the revenue collected from a levy imposed under this chapter will be used; (3) an estimate of the annual dollar amounts that will be expended for each purpose described in subdivision (2); and (4) for a resolution for a referendum that is adopted after May 10, 2023, for a county described in section 22(a) of this chapter, the projected revenue that shall be distributed to charter schools as provided in subsection (d). The revenue spending plan shall also take into consideration deviations in the proposed revenue spending plan if the actual charter school distributions exceed or are lower than the projected charter school distributions described in subsection (d). The resolution shall include for each charter school that elects to participate under subsection (i) information described in subdivisions (1) through (3). (h) A school corporation shall specify in its proposed budget the school corporation's revenue spending plan adopted under subsection (g) and annually present the revenue spending plan at its public hearing on the proposed budget under IC 6-1.1-17-3. (i) This subsection applies to a resolution described in subsection (a) for a county described in section 22(a) of this chapter that is adopted after May 10, 2023. At least forty-five (45) days before the resolution described in subsection (a) is voted on by the governing body, the school corporation shall contact each charter school, excluding virtual charter schools or adult high schools, disclosed by the department to the school corporation under subsection (f) to determine whether the charter school will participate in the referendum. The notice must include the total amount of the school corporation's expected need, the corresponding estimate of that amount divided by the number of students enrolled in the school corporation, and the date on which the governing body of the school corporation will vote on the resolution. The charter school must respond in writing to the school corporation, which may be by electronic mail addressed to the superintendent of the school corporation, at least fifteen (15) days prior to the date that the resolution described in subsection (a) is to be voted on by the governing body. If the charter school elects to not participate in the referendum, the school corporation may exclude distributions to the charter school under section 22 of this chapter and from the projection described in subsection (d). If the charter school elects to participate in the referendum, the charter school may receive distributions under section 22 of this chapter and must be included in the projection described in subsection (d). In addition, a charter school that elects to participate in the referendum under this subsection shall contribute a proportionate share of the cost to conduct the referendum based on the total combined ADM of the school corporation and any participating charter schools. (j) This subsection applies to a resolution described in subsection (a) for a county described in section 22(a) of this chapter that is adopted after May 10, 2023. At least thirty (30) days before the referendum submitted to the voters under this chapter is voted on by the public in a general election, the school corporation that is pursuing the referendum and any charter school that has elected to participate under subsection (i) shall post a referendum disclosure statement on each school's respective website that contains the following information: (1) The salaries by position within the school corporation or charter school listed from highest salary to lowest salary and a link to Gateway Indiana for access to individual salaries. (2) An acknowledgment that the school corporation or charter school is not committing any crime described in IC 35-44.1-1. (3) A link to the school corporation's or charter school's most recent state board of accounts audit on the state board of accounts' website. (4) The current enrollment of the school corporation or charter school disaggregated by student group and race. (5) The school corporation's or charter school's high school graduation rate. (6) The school corporation's or charter school's annual retention rate for teachers for the previous five (5) years. As added by P.L.272-2019, SEC.12. Amended by P.L.154-2020, SEC.45; P.L.38-2021, SEC.64; P.L.136-2021, SEC.7; P.L.174-2022, SEC.54; P.L.189-2023, SEC.35; P.L.162-2024, SEC.26; P.L.156-2024, SEC.30; P.L.1-2025, SEC.196; P.L.68-2025, SEC.227.

Ind. Code § 20-46-9-7 Resolution to extend a referendum levy; adoption and approval deadline; projected charter school distributions

Sec. 7. (a) A resolution to extend a referendum levy must be: (1) adopted by the governing body of a school corporation; and (2) approved in a referendum under this chapter; before December 31 of the final calendar year in which the school corporation's previously approved referendum levy is imposed under this chapter. (b) For a resolution adopted under this section after May 10, 2023, for a county described in section 22(a) of this chapter, the resolution must include the projected charter school distributions described in section 6(d) of this chapter and indicate the distributions to applicable charter schools in accordance with section 22 of this chapter. As added by P.L.272-2019, SEC.12. Amended by P.L.189-2023, SEC.36.

Ind. Code § 20-46-9-8 Referendum

Sec. 8. A referendum levy under this chapter may be put into effect only if a majority of the individuals who vote in a referendum that is conducted in accordance with this section and sections 9 through 19 of this chapter approve the school corporation's making a levy for the ensuing calendar year. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-9 Question form; referendum levy; increase in annual property tax bill for a median residence

Sec. 9. The question to be submitted to the voters in the referendum must read as follows: "Shall ________ (insert the name of the school corporation) increase property taxes paid to the school corporation for no more than ______ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _______ (insert a brief description of the purposes) by imposing a property tax rate that does not exceed ______ (insert property tax rate) and results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy). If this school safety referendum public question is approved by the voters, for a median residence of ______ (insert the school corporation's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual property tax bill would increase by ______ (insert dollar amount, rounded up to the next whole dollar) per year. (If, in the previous five (5) years, the school corporation has conducted a school safety referendum public question, the following shall also be included in the ballot language.) The most recent school safety referendum public question proposed by the school corporation was held in ______ (insert year) and ______ (insert whether the measure passed or failed).". As added by P.L.272-2019, SEC.12. Amended by P.L.38-2021, SEC.65; P.L.174-2022, SEC.55; P.L.189-2023, SEC.37; P.L.68-2025, SEC.228.

Ind. Code § 20-46-9-10 Resolution to extend a referendum levy; question form

Sec. 10. (a) This section applies only to a referendum to allow a school corporation to extend a referendum tax levy. (b) The question to be submitted to the voters in the referendum must read as follows: "Shall _______ (insert the name of the school corporation) continue to increase property taxes paid to the school corporation for no more than _____ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _____________ (insert brief description of the purposes) by imposing a property tax rate that does not exceed ______ (insert property tax rate) and results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy). If this school safety referendum public question is NOT approved by the voters, for a median residence of __________ (insert the school corporation's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual tax bill would decrease by ______ (insert dollar amount, rounded up to the next whole dollar) per year. If this school safety referendum public question is approved by the voters, it would be a renewal of the most recent school safety referendum public question passed in ______ (insert year the original operating referendum public question passed) with a property tax rate of ______ (insert property tax rate of the original school safety referendum public question).". (c) The number of years for which a referendum tax levy may be extended if the public question under this section is approved may not exceed the number of years for which the expiring referendum tax levy was imposed. As added by P.L.272-2019, SEC.12. Amended by P.L.38-2021, SEC.66; P.L.174-2022, SEC.56; P.L.236-2023, SEC.156; P.L.68-2025, SEC.229.

Ind. Code § 20-46-9-10.5 Department of local government finance; determination of tax rate for annual levy and other information of ballot language

Sec. 10.5. Each year, the county auditor, with cooperation from the department of local government finance, shall determine the tax rate needed to raise the maximum amount of the annual levy for the year as described under section 9 or 10 of this chapter, as applicable, and shall determine all other information needed for the ballot language in those sections. As added by P.L.68-2025, SEC.230.

Ind. Code § 20-46-9-11 Distribution of levy approved in referendum

Sec. 11. The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-12 Maximum term of levy

Sec. 12. The voters in a referendum may not approve a levy that is imposed for more than eight (8) years. However, a levy may be reimposed or extended under this chapter. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-13 Circuit court clerk duties

Sec. 13. Each circuit court clerk shall, upon receiving the question certified by the governing body of a school corporation under this chapter, call a meeting of the county election board to make arrangements for the referendum. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-14 Date of referendum

Sec. 14. The referendum shall be held in the next general election, as provided under IC 3-10-9-3(b), in which all the registered voters who are residents of the school corporation are entitled to vote after certification of the question. The certification of the question must occur not later than noon August 1. As added by P.L.272-2019, SEC.12. Amended by P.L.109-2021, SEC.77; P.L.227-2023, SEC.136; P.L.68-2025, SEC.231.

Ind. Code § 20-46-9-15 Duties; county election board

Sec. 15. Each county election board shall cause: (1) the question certified to the circuit court clerk by the governing body of a school corporation to be placed on the ballot in the form prescribed by IC 3-10-9-4; and (2) an adequate supply of ballots and voting equipment to be delivered to the precinct election board of each precinct in which the referendum is to be held. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-16 Qualified voters

Sec. 16. (a) The individuals entitled to vote in the referendum are all of the registered voters resident in the school corporation. (b) An individual who changes residence from a location within a school corporation to a location outside of the school corporation less than thirty (30) days before an election under this chapter may not vote on the public question. As added by P.L.272-2019, SEC.12. Amended by P.L.109-2021, SEC.78.

Ind. Code § 20-46-9-17 Conduct of election

Sec. 17. Each precinct election board shall count the affirmative votes and the negative votes cast in the referendum and shall certify those two (2) totals to the county election board of each county in which the referendum is held. The circuit court clerk of each county shall, immediately after the votes cast in the referendum have been counted, certify the results of the referendum to the department of local government finance. If a majority of the individuals who voted in the referendum voted "yes" on the referendum question: (1) the department of local government finance shall promptly notify the school corporation that the school corporation is authorized to collect, for the calendar year that next follows the calendar year in which the referendum is held, a levy not greater than the amount approved in the referendum; (2) the levy may be imposed for the number of calendar years approved by the voters following the referendum for the school corporation in which the referendum is held; and (3) the school corporation shall establish a fund under IC 20-40-20-4. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-18 Levy; additional to other levies

Sec. 18. A school corporation's levy under this chapter may not be considered in the determination of the school corporation's state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-19 Rejection by voters; waiting period for new referendum

Sec. 19. (a) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question: (1) the school corporation may not make any levy for its school safety referendum tax levy fund; and (2) another referendum under this chapter may not be held earlier than: (A) except as provided in clause (B), seven hundred (700) days after the date of the referendum; or (B) three hundred fifty (350) days after the date of the referendum, if a petition that meets the requirements of subsection (b) is submitted to the county auditor. (b) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question, a petition may be submitted to the county auditor to request that the limit under subsection (a)(2)(B) applies to the holding of a subsequent referendum by the school corporation. If such a petition is submitted to the county auditor and is signed by the lesser of: (1) five hundred (500) persons who are either owners of property within the school corporation or registered voters residing within the school corporation; or (2) five percent (5%) of the registered voters residing within the school corporation; the limit under subsection (a)(2)(B) applies to the holding of a second referendum by the school corporation, and the limit under subsection (a)(2)(A) does not apply to the holding of a second referendum by the school corporation. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-20 Limitations on successive referenda

Sec. 20. (a) If a referendum is approved by the voters in a school corporation under this chapter in a calendar year, another referendum may not be placed on the ballot in the school corporation under this chapter in the following calendar year. (b) Notwithstanding any other provision of this chapter and in addition to the restriction specified in subsection (a), if a school corporation imposes in a calendar year a referendum levy approved in a referendum under this chapter, the school corporation may not simultaneously impose in that calendar year more than one (1) additional referendum levy approved in a subsequent referendum under this chapter. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-21 Restrictions on promoting a position on a referendum

Sec. 21. (a) Except as otherwise provided in this section, during the period beginning with the adoption of a resolution by the governing body of a school corporation to place a referendum under this chapter on the ballot and continuing through the day on which the referendum is submitted to the voters, the school corporation may not promote a position on the referendum by doing any of the following: (1) Using facilities or equipment, including mail and messaging systems, owned by the school corporation to promote a position on the referendum, unless equal access to the facilities or equipment is given to persons with a position opposite to that of the school corporation. (2) Making an expenditure of money from a fund controlled by the school corporation to promote a position on the referendum. (3) Using an employee to promote a position on the referendum during the employee's normal working hours or paid overtime, or otherwise compelling an employee to promote a position on the referendum at any time. However, if a person described in subsection (d) is advocating for or against a position on the referendum or discussing the referendum as authorized under subsection (d), an employee of the school corporation may assist the person in presenting information on the referendum, if requested to do so by the person described in subsection (d). (4) Promoting a position on the referendum by: (A) using students to transport written materials to their residences or in any way involving students in a school organized promotion of a position; (B) including a statement within another communication sent to the students' residences; or (C) initiating discussion of the referendum at a meeting between a teacher and parents of a student regarding the student's performance or behavior at school. However, if the parents initiate a discussion of the referendum at the meeting, the teacher may acknowledge the issue and direct the parents to a source of factual information on the referendum. However, this section does not prohibit an official or employee of the school corporation from carrying out duties with respect to a referendum that are part of the normal and regular conduct of the official's or employee's office or agency, including the furnishing of factual information regarding the referendum in response to inquiries from any person. (b) The staff and employees of a school corporation may not personally identify a student as the child of a parent or guardian who supports or opposes the referendum. (c) This subsection does not apply to: (1) a personal expenditure to promote a position on a local public question by an employee of a school corporation whose employment is governed by a collective bargaining contract or an employment contract; or (2) an expenditure to promote a position on a local public question by a person or an organization that has a contract or an arrangement (whether formal or informal) with the school corporation solely for the use of the school corporation's facilities. A person or an organization that has a contract or arrangement (whether formal or informal) with a school corporation to provide goods or services to the school corporation may not spend any money to promote a position on the petition or remonstrance. A person or an organization that violates this subsection commits a Class A infraction. (d) Notwithstanding any other law, an elected or appointed school board member or a school corporation superintendent, school corporation assistant superintendent, or chief school business official of a school corporation may at any time: (1) personally advocate for or against a position on a referendum; or (2) discuss the referendum with any individual, group, or organization or personally advocate for or against a position on a referendum before any individual, group, or organization; so long as it is not done by using public funds. Advocacy or discussion allowed under this subsection is not considered a use of public funds. However, this subsection does not authorize or apply to advocacy or discussion by a school board member, superintendent, assistant superintendent, or school business official to or with students that occurs during the regular school day. (e) A student may use school equipment or facilities to report or editorialize about a local public question as part of the news coverage of the referendum by a student newspaper or broadcast. As added by P.L.272-2019, SEC.12.

Ind. Code § 20-46-9-22 Referendum revenue; application; county auditor distribution determination; eligibility; distribution amount

Sec. 22. (a) This section: (1) applies to revenue received from a resolution that is approved by the governing body to impose a referendum levy under section 6 or 7 of this chapter after May 10, 2023, for a school corporation located in: (A) Lake County; (B) Marion County; (C) St. Joseph County; or (D) Vanderburgh County; through the full term of the referendum levy; and (2) does not apply to revenue received from a referendum levy if: (A) the governing body of the school corporation approves the referendum levy in a resolution adopted under section 6 or 7 of this chapter; and (B) the referendum levy is imposed for the first time with property taxes first due and payable in a calendar year beginning after December 31, 2027. (b) The county auditor shall distribute an amount under subsection (d) to each charter school, excluding virtual charter schools or adult high schools, that a student who resides within the attendance area of the school corporation attends if the charter school, excluding virtual charter schools or adult high schools, elects to participate in the referendum under section 6(i) of this chapter. The department shall provide the county auditor with data and information necessary for the county auditor to determine: (1) which charter schools, excluding virtual charter schools or adult high schools, are eligible to receive a distribution under this section; and (2) the number of all students who reside within the attendance area of the school corporation who are included in the ADM for each charter school, excluding virtual charter schools or adult high schools, described in subdivision (1). (c) The following schools are not eligible to receive a distribution under this section: (1) A virtual charter school. (2) An adult high school. (d) For the purposes of the calculations made in this subsection, each eligible school that has entered into an agreement with a school corporation to participate as a participating innovation network charter school under IC 20-25.7-5 is considered to have an ADM that is separate from the school corporation. The amount that the county auditor shall distribute to a charter school, excluding virtual charter schools or adult high schools, under this section is the amount determined in the last STEP of the following STEPS: STEP ONE: Determine, for each charter school, excluding virtual charter schools or adult high schools, that is eligible to receive a distribution under this section, the number of students who: (A) reside within the attendance area of the school corporation; (B) are currently included in the ADM of the charter school; and (C) receive not more than fifty percent (50%) virtual instruction. STEP TWO: Determine the sum of: (A) the current ADM count for the school corporation; plus (B) the total number of students who: (i) reside within the attendance area of the school corporation; (ii) are currently included in the ADM of a charter school, excluding virtual charter schools or adult high schools; and (iii) receive not more than fifty percent (50%) virtual instruction. STEP THREE: Determine the result of: (A) the STEP ONE amount; divided by (B) the STEP TWO amount. STEP FOUR: Determine the result of: (A) the STEP THREE amount; multiplied by (B) the amount collected by the county auditor during the most recent installment period. (e) If a charter school receives a distribution under this section, the distribution may be used only for the purposes described in IC 20-40-20-6(a). As added by P.L.189-2023, SEC.38. Amended by P.L.68-2025, SEC.232; P.L.159-2026, SEC.23.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/20Fetched: 10/17/2026

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