SB0218

Circuit breaker credits for homesteads.

Introduced·1/8/26
Intr Text

Indiana SB0218 allows counties and municipalities to reduce their homestead property tax cap and impose local option taxes to replace lost revenue.

Indiana SB0218 amends tax laws to allow counties and municipalities to reduce their homestead property tax cap below 1%. To replace lost revenue from the lower tax cap, the bill allows counties and municipalities to impose local option sales, innkeeper's, food and beverage, and income taxes. Revenue from these local option taxes must be used to offset the lost property tax revenue due to the lower homestead tax cap. The bill also makes technical changes and removes obsolete provisions.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Tax and Fiscal Policy Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 8

Senate

Authored by Senators Buck, Niemeyer

Jan 8

Senate

First reading: referred to Committee on Tax and Fiscal Policy