Indiana Code
Chapter 18.5. Civil Government Property Tax Controls
6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies

Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the ensuing calendar year.
(b) The department's estimates shall, as necessary, provide guidance on calculating allowable adjustment to the maximum permissible property tax levies under section 3 of this chapter.
(c) The department's estimate under this section is not binding for the purposes of budget adoption by a taxing unit.
As added by P.L.184-2016, SEC.19.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 18.5. Civil Government Property Tax Controls

6-1.1-18.5-0.5. "Nonconforming"; Application

6-1.1-18.5-1. Definitions

6-1.1-18.5-2. Assessed Value Growth Quotient

6-1.1-18.5-3. Maximum Ad Valorem Property Tax Levy; Formula

6-1.1-18.5-4. Repealed

6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors

6-1.1-18.5-5. Repealed

6-1.1-18.5-6. Taxable Property; Assessed Value

6-1.1-18.5-7. Civil Taxing Units Not Subject to Levy Limits; Department of Local Government Finance Review; Inapplicability

6-1.1-18.5-8. Civil Taxing Unit Bond and Lease Taxes Not Subject to Levy Limits; Department of Local Government Finance Approval; Exceptions; Judicial Review

6-1.1-18.5-8.1. Repealed

6-1.1-18.5-9. Exemption From Levy Limits; Major Bridge Fund

6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port Authority Expenses

6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation

6-1.1-18.5-9.8. Exemption From Levy Limits of Certain Cumulative Fund Taxes; Estimate by the Department of Local Government Finance

6-1.1-18.5-9.9. Repealed

6-1.1-18.5-10. Civil Taxing Unit Levy Limit Exceptions Related to Community Mental Health Centers and Community Intellectual Disability and Other Developmental Disabilities Centers; Estimate by the Department of Local Government Finance

6-1.1-18.5-10.1. Repealed

6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in Computation of Levy Limit

6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; Exemption

6-1.1-18.5-10.4. Levy Limit on Taxes Imposed by Township or Reorganized Unit That Includes a Township; Exemption

6-1.1-18.5-10.5. Civil Taxing Unit Levy Limit Exceptions Related to Fire Protection Territories; Levy Growth Limitation; Department of Local Government Finance Determination of Budget, Rate, and Levy for Civil Taxing Unit That Joins Fire Protection T...

6-1.1-18.5-11. Repealed

6-1.1-18.5-12. Civil Taxing Unit Appeal to Department of Local Government Finance for Relief From Levy Limits; Department Procedure and Summons for Appearance or Production of Books and Records

6-1.1-18.5-13. Types of Relief Available to Civil Taxing Unit in Appeal for Relief From Levy Limits

6-1.1-18.5-13.3. Repealed

6-1.1-18.5-13.5. Repealed

6-1.1-18.5-13.6. Repealed

6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies

6-1.1-18.5-13.9. Goshen Public Library; Maximum Levies

6-1.1-18.5-14. Department of Local Government Finance Correction of Certain Levy and Rate Errors

6-1.1-18.5-15. Judicial Review of Department of Local Government Finance Correction of Certain Levy and Rate Errors

6-1.1-18.5-16. Civil Taxing Unit Appeal to Department of Local Government Finance for Relief From Levy Limits Related to Revenue Shortfall Related to Erroneous Assessed Valuation

6-1.1-18.5-17. Civil Taxing Unit Levy Excess Fund; Use of Fund

6-1.1-18.5-18. Repealed

6-1.1-18.5-19. Levy Limit on Taxes for Township Firefighting Fund

6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities

6-1.1-18.5-21. Civil Taxing Unit's Determination That Levy Limits Do Not Apply to Taxes to Repay Certain Rainy Day Fund Loans

6-1.1-18.5-22.5. Gary Sanitary District

6-1.1-18.5-23. Adjustment of Certain Maximum Levies

6-1.1-18.5-23.2. Green Township in Hancock County; Petition to Increase Maximum Permissible Property Tax Levy

6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies

6-1.1-18.5-25. Levy Limit Applicable to Municipalities With Certain Levels of Growth in Assessed Value and Population

6-1.1-18.5-27. Town of Winfield; Maximum Levies

6-1.1-18.5-28. Sugar Creek Township Fire Protection District; Maximum Levies

6-1.1-18.5-29. Otter Creek Township; Maximum Levies

6-1.1-18.5-30. Howard County; Maximum Levies