HB 1287 Summary

• Amends Indiana Code sections 6-3.5-1.1-25 and 6-3.5-6-31 to distribute local income tax revenue for public safety to townships and fire protection districts, effective January 1, 2012.

• Expands tax revenue recipients to include townships that make expenditures for firefighting, fire prevention, emergency ambulance services, or emergency medical services, and fire protection districts.

• Allocates distributed tax revenue based on attributed allocation amounts (for counties and municipalities) and total property taxes collected (for townships and fire protection districts), with township amounts limited to those used for qualifying public safety purposes.

• Prohibits the Department of Local Government Finance from requiring counties, townships, fire protection districts, or municipalities to reduce property tax levies due to receipt of this tax revenue.

• Allows two or more eligible political subdivisions to adopt resolutions redirecting some or all of their distributions to a single political subdivision for specific public safety purposes.