Resources

SEA 1 Quick Guides

Senate Enrolled Act (SEA) 1 brings sweeping changes to Indiana’s property tax and local government finance systems. The legislation significantly alters how deductions and credits are applied, reshapes Local Income Tax (LIT) distributions, and places new limitations on the use of debt service levies. Aim is developing resources to help local officials navigate these changes, with focused guidance on deductions, credits, LIT, and debt service.

Local Income Taxes (LIT)

Property Tax Deductions and Credits

Debt Service and Controlled Projects

Property Taxes: An Animated Explainer

Property taxes are a hot topic at the Indiana Statehouse, with several proposed changes being discussed. It’s important to understand how the property tax systems works and what’s really going on. Watch this animated video to break down the facts and learn why a balanced, thoughtful approach is key to protecting essential services while keeping taxes fair.

About Property Taxes

We’ve provided a comprehensive overview of key terms and concepts related to property taxation in Indiana, including assessment processes, property tax benefits, and financial calculations. It serves as a valuable resource for understanding the state’s market-based assessment system, tax levies, and other critical components of property tax administration.

Dispelling Property Tax Myths

Property Tax Terminology

Q&A Guide: The Mechanics of Property Taxes

Podcasts

Episode: The Mechanics of Property Taxes

Episode: Dispelling the Myths of Municipal Budget Management and Property Taxes

Resolutions

Encourage your governing body to pass a resolution opposing any reduction of residential and business personal property taxes without a sustainable, state-initiated replacement. Sample resolutions can be found below.