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Indiana Code — Title 6 (Taxation)

IC 6-1.1-18.5-31.5

Maximum permissible ad valorem property tax levy; Shelby

Official textiga.in.govlast amended

County
Sec. 31.5. (a) This section applies only to Shelby County.

(b) The executive of the county may, after approval by the fiscal body of the county, submit a petition to the department of local government finance requesting an increase in the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. A petition must be submitted not later than September 1, 2025.

(c) If the executive of the county submits a petition under subsection (b), the department of local government finance shall increase the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. The amount of the increase under this section is equal to the difference between:

# (1)

the lesser of:

# (A)

the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025; or

# (B)

the ad valorem property tax levy adopted by the county fiscal body for property taxes first due and payable in 2025; and

# (2)

the county's ad valorem property tax levy as certified by the department of local government finance for property taxes first due and payable in 2025.

(d) The adjustment under this section is a temporary, one (1) time increase to the county's maximum permissible ad valorem property tax levy for purposes of this chapter.

(e) This section expires June 30, 2028.
As added by P.L.230-2025, SEC.46.

Amendment history

As added by P.L.230-2025, SEC.46.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-18.5-22.3 · Expired
  2. 6-1.1-18.5-22.5 · Gary sanitary district
  3. 6-1.1-18.5-23 · Adjustment of certain maximum levies
  4. 6-1.1-18.5-23.2 · Green Township in Hancock County; petition to increase
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  6. 6-1.1-18.5-25 · Levy limit applicable to municipalities with certain…
  7. 6-1.1-18.5-26 · Expired
  8. 6-1.1-18.5-27 · Town of Winfield; maximum levies
  9. 6-1.1-18.5-28 · Sugar Creek Township Fire Protection District; maximum
  10. 6-1.1-18.5-29 · Otter Creek Township; maximum levies
  11. 6-1.1-18.5-30 · Howard County; maximum levies
  12. 6-1.1-18.5-31 · Maximum permissible ad valorem property tax levy for…
  13. 6-1.1-18.5-31.5 · Maximum permissible ad valorem property tax levy;…
  14. 6-1.1-18.5-32 · Maximum permissible ad valorem property tax levy; Shelby
  15. 6-1.1-19-1 · "Appeal"
  16. 6-1.1-19-1.5 · Repealed
  17. 6-1.1-19-1.6 · Repealed
  18. 6-1.1-19-1.7 · Repealed
  19. 6-1.1-19-1.8 · Repealed
  20. 6-1.1-19-2 · Repealed
  21. 6-1.1-19-3 · Department of local government finance may use certain
  22. 6-1.1-19-4 · Repealed
  23. 6-1.1-19-4.1 · Repealed
  24. 6-1.1-19-4.2 · Repealed
  25. 6-1.1-19-4.3 · Repealed
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