SB0278

Tax increment financing.

Introduced·1/8/26
Intr Text

Indiana SB0278 amends tax increment financing laws, adjusting tax assessments and allocations.

Indiana SB0278 amends various sections of the Indiana Code to adjust tax assessments and allocations in tax increment financing areas. It specifies how property taxes are to be allocated among taxing units, including the creation of special funds for certain areas. The bill also sets deadlines for reassessments and adjustments, and outlines the responsibilities of various entities in managing these funds. It includes provisions for the creation of allocation areas, the determination of base assessed values, and the handling of excess property tax proceeds.

Included in complete analysis

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

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Where it stands

Current
Tax and Fiscal Policy Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Jan 13

8:30 AM

Senate Tax and Fiscal Policy Hearing

History

Jan 8

Senate

Authored by Senator Baldwin

Jan 8

Senate

First reading: referred to Committee on Tax and Fiscal Policy