Citations Affected: IC 6-1.1-18.5-10.
Synopsis: Property tax levies for mental health services. Indicates that
property tax levies that are imposed by a county for the first time after
2008 for a community mental health center or a community mental
retardation and other developmental disabilities center are outside the
general levy limit that applies to other county levies.
Effective: January 1, 2009 (retroactive).
January 8, 2009, read first time and referred to Committee on Appropriations.
A BILL FOR AN ACT to amend the Indiana Code concerning
by a general reassessment of real property that took effect after
February 28, 1979.
Subject to subsection (d), For purposes of computing the ad
valorem property tax levy limits imposed on a civil taxing unit by
section 3 of this chapter, the civil taxing unit's ad valorem property tax
levy for a particular calendar year does not include that part of the levy
described in subsection (a).
(c) This subsection applies to property taxes first due and payable
after December 31, 2008. Notwithstanding subsections (a) and (b) or
any other law, any property taxes imposed by a civil taxing unit that are
exempted by this section from the ad valorem property tax levy limits
imposed by section 3 of this chapter may not increase annually by a
percentage greater than the result of:
(1) the assessed value growth quotient determined under section
2 of this chapter; minus
(2) one (1).
(d) The exemptions under subsections (a) and (b) from the ad
valorem property tax levy limits do not apply to a civil taxing unit that
did not fund a community mental health center or community mental
retardation and other developmental disabilities center in 2008.