Bill Sponsor
Indiana House Bill 1246
Session 2022
Fire protection territories and local income taxation.
Became Law
Became Law
Signed by Governor on Mar 11, 2022
Sponsors
Republican
Don Lehe
Republican
Brian Buchanan
Republican
Justin Busch
Republican
Linda Rogers
First Action
Jan 6, 2022
Latest Action
Mar 11, 2022
Origin Chamber
House
Type
Bill
Bill Number
1246
State
Indiana
Session
2022
Sponsorship by Party
Republican
Sponsor
Republican
Author
Republican
Sponsor
Republican
Sponsor
House Votes (1)
checkPassed on January 27, 2022
Motion Text
HB 1246 - Lehe - 3rd Reading
House Roll Call Votes
Summary
Provides that a fire protection territory that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2023 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the fire protection territory may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection territory area within a 10 year period. Allows a total tax rate levied upon the formation of a fire protection territory established after December 31, 2022, to be implemented over a number of years, not exceeding five, and subject to review and approval by the department of local government finance. Provides that a participating unit's proceeds of property taxes imposed to meet the participating unit's obligations to a fire protection territory are exempt from areas needing redevelopment, redevelopment project areas, urban renewal project areas, economic development areas, or economic development districts established after December 31, 2021. Provides that, in the case of counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services, the fiscal body of the county may adopt an ordinance to impose a local income tax (LIT) rate for emergency medical services in the county. Provides that the tax rate may not exceed 0.2%. Provides that the LIT revenue shall be distributed directly to the county before the remainder of the expenditure rate revenue is distributed and must be deposited in a dedicated fund to be used only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county. Provides that the tax rate may not be in effect for more than 25 years.
Sources
Record Created
Jan 6, 2022 9:00:52 AM
Record Updated
Jul 22, 2022 6:05:21 PM