HB 1246

  • Indiana House Bill
  • 2022 Regular Session
  • Introduced in House
  • Passed House Jan 27, 2022
  • Passed Senate Mar 01, 2022
  • Signed by Governor Mar 11, 2022

Fire protection territories and local income taxation.

Abstract

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.

Bill Sponsors (7)

Votes


Actions


Mar 11, 2022

Senate

Signed by the President of the Senate

House

Public Law 95

Office of the Governor

Signed by the Governor

Mar 07, 2022

Senate

Signed by the President Pro Tempore

Mar 04, 2022

House

Signed by the Speaker

Mar 02, 2022

Senate

Returned to the House with amendments

House

House concurred in Senate amendments; Roll Call 327: yeas 83, nays 6

House

Motion to concur filed

Mar 01, 2022

Senate

Third reading: passed; Roll Call 300: yeas 47, nays 1

Feb 28, 2022

Senate

Second reading: amended, ordered engrossed

Senate

Amendment #1 (Buchanan) prevailed; voice vote

Senate

Senator Busch added as second sponsor

Senate

Senator Rogers added as third sponsor

Feb 22, 2022

Senate

Committee report: amend do pass, adopted

Feb 08, 2022

Senate

First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
tax and fiscal policy

Jan 28, 2022

House

Referred to the Senate

Jan 27, 2022

House

Third reading: passed; Roll Call 124: yeas 87, nays 5

House

Senate sponsor: Senator Buchanan

Jan 26, 2022

House

Second reading: ordered engrossed

Jan 24, 2022

House

Committee report: amend do pass, adopted

Jan 13, 2022

House

Representative Engleman added as coauthor

Jan 06, 2022

House

Coauthored by Representatives Thompson and Cherry

House

Authored by Representative Lehe

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Bill Text

Bill Text Versions Format
Introduced House Bill (H) PDF
House Bill (H) PDF
House Bill (S) PDF
Engrossed House Bill (S) PDF
Enrolled House Bill (H) PDF

Related Documents

Document Format
Fiscal Note: HB1246.05.ENRS.FN001 PDF

Sources

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