IC 6-3.5-1.5
Chapter 1.5. Calculation of Levy Freeze Amounts
IC 6-3.5-1.5-1 Calculation of rate for county adjusted gross income tax or county
option income tax
Sec. 1. (a) The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall, before July 1 of each year,
jointly calculate the county adjusted income tax rate or county option
income tax rate (as applicable) that must be imposed in a county to
raise income tax revenue in the following year equal to the sum of
the following STEPS:
STEP ONE: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the sum of the maximum permissible ad valorem property
tax levies calculated under IC 6-1.1-18.5 for all civil taxing
units in the county for the ensuing calendar year (before any
adjustment under IC 6-1.1-18.5-3(g) or IC 6-1.1-18.5-3(h)
for the ensuing calendar year); minus
(2) the sum of the maximum permissible ad valorem
property tax levies calculated under IC 6-1.1-18.5 for all
civil taxing units in the county for the current calendar year.
In the case of a civil taxing unit that is located in more than one
(1) county, the department of local government finance shall,
for purposes of making the determination under this
subdivision, apportion the civil taxing unit's maximum
permissible ad valorem property tax levy among the counties in
which the civil taxing unit is located.
STEP TWO: This STEP applies only to property taxes first due
and payable before January 1, 2009. Determine the greater of
zero (0) or the result of:
(1) the department of local government finance's estimate of
the family and children property tax levy that will be
imposed by the county under IC 12-19-7-4 for the ensuing
calendar year (before any adjustment under IC 12-19-7-4(b)
for the ensuing calendar year); minus
(2) the county's family and children property tax levy
imposed by the county under IC 12-19-7-4 for the current
calendar year.
STEP THREE: This STEP applies only to property taxes first
due and payable before January 1, 2009. Determine the greater
of zero (0) or the result of:
(1) the department of local government finance's estimate of
the children's psychiatric residential treatment services
property tax levy that will be imposed by the county under
IC 12-19-7.5-6 for the ensuing calendar year (before any
adjustment under IC 12-19-7.5-6(b) for the ensuing calendar
year); minus
(2) the children's psychiatric residential treatment services
property tax imposed by the county under IC 12-19-7.5-6 for
the current calendar year.
STEP FOUR: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the ensuing
calendar year (before any adjustment under IC 12-29-2-2(c)
for the ensuing calendar year); minus
(2) the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the current calendar
year.
(b) In the case of a county that wishes to impose a tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) for the first time, the
department of local government finance and the department of state
revenue (before January 1, 2010) or the budget agency (after
December 31, 2009) shall jointly estimate the amount that will be
calculated under subsection (a) in the second year after the tax rate
is first imposed. The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall calculate the tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) that must be imposed
in the county in the second year after the tax rate is first imposed to
raise income tax revenue equal to the estimate under this subsection.
(c) The department (before January 1, 2010) or the budget agency
(after December 31, 2009) and the department of local government
finance shall make the calculations under subsections (a) and (b)
based on the best information available at the time the calculation is
made.
(d) Notwithstanding IC 6-3.5-1.1-24(h) and IC 6-3.5-6-30(h), if a
county has adopted an income tax rate under IC 6-3.5-1.1-24 or
IC 6-3.5-6-30 to replace property tax levy growth, the part of the tax
rate under IC 6-3.5-1.1-24 or IC 6-3.5-6-30 that was used before
January 1, 2009, to reduce levy growth in the county family and
children's fund property tax levy and the children's psychiatric
residential treatment services property tax levy shall instead be used
for property tax relief in the same manner that a tax rate under
IC 6-3.5-1.1-26 or IC 6-3.5-6-32 is used for property tax relief. As added by P.L.224-2007, SEC.69. Amended by P.L.1-2008, SEC.4;
P.L.146-2008, SEC.334; P.L.182-2009(ss), SEC.215.
IC 6-3.5-1.5-2 Certification of amount
Sec. 2. The department of local government finance shall, before
July 1 of each year, certify the amount calculated for a county under
section 1 of this chapter to the county auditor. As added by P.L.224-2007, SEC.69.
IC 6-3.5-1.5-3 Authority to carry out chapter
Sec. 3. The department of local government finance and the
budget agency may take any actions necessary to carry out the
purposes of this chapter. As added by P.L.224-2007, SEC.69. Amended by P.L.182-2009(ss),
SEC.216.
IC 6-3.5-1.5
Chapter 1.5. Calculation of Levy Freeze Amounts
IC 6-3.5-1.5-1 Calculation of rate for county adjusted gross income tax or county
option income tax
Sec. 1. (a) The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall, before July 1 of each year,
jointly calculate the county adjusted income tax rate or county option
income tax rate (as applicable) that must be imposed in a county to
raise income tax revenue in the following year equal to the sum of
the following STEPS:
STEP ONE: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the sum of the maximum permissible ad valorem property
tax levies calculated under IC 6-1.1-18.5 for all civil taxing
units in the county for the ensuing calendar year (before any
adjustment under IC 6-1.1-18.5-3(g) or IC 6-1.1-18.5-3(h)
for the ensuing calendar year); minus
(2) the sum of the maximum permissible ad valorem
property tax levies calculated under IC 6-1.1-18.5 for all
civil taxing units in the county for the current calendar year.
In the case of a civil taxing unit that is located in more than one
(1) county, the department of local government finance shall,
for purposes of making the determination under this
subdivision, apportion the civil taxing unit's maximum
permissible ad valorem property tax levy among the counties in
which the civil taxing unit is located.
STEP TWO: This STEP applies only to property taxes first due
and payable before January 1, 2009. Determine the greater of
zero (0) or the result of:
(1) the department of local government finance's estimate of
the family and children property tax levy that will be
imposed by the county under IC 12-19-7-4 for the ensuing
calendar year (before any adjustment under IC 12-19-7-4(b)
for the ensuing calendar year); minus
(2) the county's family and children property tax levy
imposed by the county under IC 12-19-7-4 for the current
calendar year.
STEP THREE: This STEP applies only to property taxes first
due and payable before January 1, 2009. Determine the greater
of zero (0) or the result of:
(1) the department of local government finance's estimate of
the children's psychiatric residential treatment services
property tax levy that will be imposed by the county under
IC 12-19-7.5-6 for the ensuing calendar year (before any
adjustment under IC 12-19-7.5-6(b) for the ensuing calendar
year); minus
(2) the children's psychiatric residential treatment services
property tax imposed by the county under IC 12-19-7.5-6 for
the current calendar year.
STEP FOUR: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the ensuing
calendar year (before any adjustment under IC 12-29-2-2(c)
for the ensuing calendar year); minus
(2) the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the current calendar
year.
(b) In the case of a county that wishes to impose a tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) for the first time, the
department of local government finance and the department of state
revenue (before January 1, 2010) or the budget agency (after
December 31, 2009) shall jointly estimate the amount that will be
calculated under subsection (a) in the second year after the tax rate
is first imposed. The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall calculate the tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) that must be imposed
in the county in the second year after the tax rate is first imposed to
raise income tax revenue equal to the estimate under this subsection.
(c) The department (before January 1, 2010) or the budget agency
(after December 31, 2009) and the department of local government
finance shall make the calculations under subsections (a) and (b)
based on the best information available at the time the calculation is
made.
(d) Notwithstanding IC 6-3.5-1.1-24(h) and IC 6-3.5-6-30(h), if a
county has adopted an income tax rate under IC 6-3.5-1.1-24 or
IC 6-3.5-6-30 to replace property tax levy growth, the part of the tax
rate under IC 6-3.5-1.1-24 or IC 6-3.5-6-30 that was used before
January 1, 2009, to reduce levy growth in the county family and
children's fund property tax levy and the children's psychiatric
residential treatment services property tax levy shall instead be used
for property tax relief in the same manner that a tax rate under
IC 6-3.5-1.1-26 or IC 6-3.5-6-32 is used for property tax relief. As added by P.L.224-2007, SEC.69. Amended by P.L.1-2008, SEC.4;
P.L.146-2008, SEC.334; P.L.182-2009(ss), SEC.215.
IC 6-3.5-1.5-2 Certification of amount
Sec. 2. The department of local government finance shall, before
July 1 of each year, certify the amount calculated for a county under
section 1 of this chapter to the county auditor. As added by P.L.224-2007, SEC.69.
IC 6-3.5-1.5-3 Authority to carry out chapter
Sec. 3. The department of local government finance and the
budget agency may take any actions necessary to carry out the
purposes of this chapter. As added by P.L.224-2007, SEC.69. Amended by P.L.182-2009(ss),
SEC.216.
IC 6-3.5-1.5
Chapter 1.5. Calculation of Levy Freeze Amounts
IC 6-3.5-1.5-1 Calculation of rate for county adjusted gross income tax or county
option income tax
Sec. 1. (a) The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall, before July 1 of each year,
jointly calculate the county adjusted income tax rate or county option
income tax rate (as applicable) that must be imposed in a county to
raise income tax revenue in the following year equal to the sum of
the following STEPS:
STEP ONE: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the sum of the maximum permissible ad valorem property
tax levies calculated under IC 6-1.1-18.5 for all civil taxing
units in the county for the ensuing calendar year (before any
adjustment under IC 6-1.1-18.5-3(g) or IC 6-1.1-18.5-3(h)
for the ensuing calendar year); minus
(2) the sum of the maximum permissible ad valorem
property tax levies calculated under IC 6-1.1-18.5 for all
civil taxing units in the county for the current calendar year.
In the case of a civil taxing unit that is located in more than one
(1) county, the department of local government finance shall,
for purposes of making the determination under this
subdivision, apportion the civil taxing unit's maximum
permissible ad valorem property tax levy among the counties in
which the civil taxing unit is located.
STEP TWO: This STEP applies only to property taxes first due
and payable before January 1, 2009. Determine the greater of
zero (0) or the result of:
(1) the department of local government finance's estimate of
the family and children property tax levy that will be
imposed by the county under IC 12-19-7-4 for the ensuing
calendar year (before any adjustment under IC 12-19-7-4(b)
for the ensuing calendar year); minus
(2) the county's family and children property tax levy
imposed by the county under IC 12-19-7-4 for the current
calendar year.
STEP THREE: This STEP applies only to property taxes first
due and payable before January 1, 2009. Determine the greater
of zero (0) or the result of:
(1) the department of local government finance's estimate of
the children's psychiatric residential treatment services
property tax levy that will be imposed by the county under
IC 12-19-7.5-6 for the ensuing calendar year (before any
adjustment under IC 12-19-7.5-6(b) for the ensuing calendar
year); minus
(2) the children's psychiatric residential treatment services
property tax imposed by the county under IC 12-19-7.5-6 for
the current calendar year.
STEP FOUR: Determine the greater of zero (0) or the result of:
(1) the department of local government finance's estimate of
the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the ensuing
calendar year (before any adjustment under IC 12-29-2-2(c)
for the ensuing calendar year); minus
(2) the county's maximum community mental health centers
property tax levy under IC 12-29-2-2 for the current calendar
year.
(b) In the case of a county that wishes to impose a tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) for the first time, the
department of local government finance and the department of state
revenue (before January 1, 2010) or the budget agency (after
December 31, 2009) shall jointly estimate the amount that will be
calculated under subsection (a) in the second year after the tax rate
is first imposed. The department of local government finance and the
department of state revenue (before January 1, 2010) or the budget
agency (after December 31, 2009) shall calculate the tax rate under
IC 6-3.5-1.1-24 or IC 6-3.5-6-30 (as applicable) that must be imposed
in the county in the second year after the tax rate is first imposed to
raise income tax revenue equal to the estimate under this subsection.
(c) The department (before January 1, 2010) or the budget agency
(after December 31, 2009) and the department of local government
finance shall make the calculations under subsections (a) and (b)
based on the best information available at the time the calculation is
made.
(d) Notwithstanding IC 6-3.5-1.1-24(h) and IC 6-3.5-6-30(h), if a
county has adopted an income tax rate under IC 6-3.5-1.1-24 or
IC 6-3.5-6-30 to replace property tax levy growth, the part of the tax
rate under IC 6-3.5-1.1-24 or IC 6-3.5-6-30 that was used before
January 1, 2009, to reduce levy growth in the county family and
children's fund property tax levy and the children's psychiatric
residential treatment services property tax levy shall instead be used
for property tax relief in the same manner that a tax rate under
IC 6-3.5-1.1-26 or IC 6-3.5-6-32 is used for property tax relief. As added by P.L.224-2007, SEC.69. Amended by P.L.1-2008, SEC.4;
P.L.146-2008, SEC.334; P.L.182-2009(ss), SEC.215.
IC 6-3.5-1.5-2 Certification of amount
Sec. 2. The department of local government finance shall, before
July 1 of each year, certify the amount calculated for a county under
section 1 of this chapter to the county auditor. As added by P.L.224-2007, SEC.69.
IC 6-3.5-1.5-3 Authority to carry out chapter
Sec. 3. The department of local government finance and the
budget agency may take any actions necessary to carry out the
purposes of this chapter. As added by P.L.224-2007, SEC.69. Amended by P.L.182-2009(ss),
SEC.216.
