IndianaIndiana law ties Hammond stadium financing to local taxes and approvals
Indiana law lets Hammond and nearby counties direct certain local taxes toward stadium costs, with financing tied to approvals and private investment.
What it does
Indiana law gives the stadium authority power to finance and lease facilities for the stadium board. Bond financing requires a signed financing agreement, an approved football team lease of at least 35 years, and Hammond's maximum admissions tax.
Lake or Porter County may adopt a 1% tax on covered food and drink sales by June 30, 2027. Hammond may tax tickets to events at venues with more than 40,000 seats at 12%, excluding personal seat licenses.
Approved Hammond sports areas may direct certain tax revenue to stadium costs, operations, and debt. The stadium project must have the required reviews and approvals, plus private investment or a qualifying commitment covering at least half its cost.
Argument forRequired private investment and public reviews could help fund a Hammond sports facility while limiting the share paid through public revenue.
Argument againstA 12% admissions tax could raise ticket costs for people attending events at a large Hammond venue, if the city adopts the tax.
More detail
The Northwest Indiana stadium authority may finance, build, own, and lease facilities for the stadium board. The authority may acquire, build, equip, own, lease, and finance facilities for the Northwest Indiana stadium board in Hammond. Before issuing bonds, the authority and stadium board must sign a financing agreement, and the board and football team must have an authority-approved stadium lease lasting at least 35 years. The authority may not issue bonds for a Hammond facility unless the city imposes the admissions tax at the maximum rate allowed. The chapter takes effect upon passage. Bonds may run for no more than 40 years.
Lake or Porter County may adopt a 1% food and drink tax, and Hammond may adopt a 12% admissions tax. The county tax covers eligible food and drink sales in Lake or Porter County. The admissions tax covers events at qualifying venues in Hammond. A county may adopt the food and drink tax by June 30, 2027. The tax may not be rescinded while specified bonds, leases, or other obligations remain outstanding. The Hammond tax applies to events at a city venue with more than 40,000 seats; personal seat licenses are excluded. Ticket buyers pay the tax, and collectors send it to the state. Each tax begins according to the schedule in the ordinance that adopts it. The admissions tax ends after the board's last related payment obligation; the county tax may end under the conditions stated in the law.
Approved sports areas in Hammond may direct certain tax revenue to stadium-related costs. The provisions cover designated Hammond areas for sports facilities and related parking, training facilities, and infrastructure. Allocating covered taxes in a professional sports area requires budget review and approval, a city admissions tax, a board resolution, and review of evidence that the project will protect or increase state tax revenue. At least half the stadium construction cost must come from private investment, or a commitment to cover half of annual debt or lease payments must be made. A stadium development district must be designated separately and reviewed. It cannot overlap the professional sports area; property tax revenue sent to its fund must include a transfer of at least 12% to the city. The professional sports area must be established by July 1, 2027. Its tax allocation starts only after the required conditions are met and the area ends no later than 40 years after the first obligation payable from those taxes.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 26Senator Bray added as coauthorLatest
- Vote recorded SB 27 - Mishler. Result: pass.Upper
- Feb 26Signed by the SpeakerMajor
- Feb 26Senate concurred with House amendments; Roll Call 298: yeas 45, nays 4
- Feb 26Public Law 44Major
- Feb 26Signed by the President of the SenateMajor
- Feb 26Signed by the Governor Mike BraunBecame Law
- Feb 26Signed by the President Pro TemporeMajor
- Feb 25Motion to concur filedMinor
- Feb 25Senator Garten removed as second author
- Feb 25Returned to the Senate with amendmentsMinor
- Feb 25Senator Bohacek added as coauthor
- Feb 24Third reading: passed; Roll Call 338: yeas 95, nays 4Passed House
- Vote recorded SB 27 - Huston - 3rd Reading. Result: pass.Lower
- Feb 23Second reading: amended, ordered engrossedMinor
- Feb 23Rule 104.1 suspended
- Feb 23Representative Judy added as cosponsor
- Feb 23Amendment #1 (Thompson) prevailed; voice voteMajor
- Feb 19Rule 104.1 suspended
- Feb 19Representative Garcia Wilburn added as cosponsor
- Feb 19Rule 104.1 suspended
- Feb 19Committee report: amend do pass, adoptedMinor
- Feb 19Representatives Jordan, Abbott, Andrade, Aylesworth, Baird, Barrett, Bartlett, Behning, Borders, Burton, Campbell, Carbaugh, Commons, Criswell, Culp, Davis, DeVon, Engleman, Errington, Genda, Goss-Reaves, Haggard, Hamilton, Heaton, Heine, Hostettler, Isa, Jackson C, Johnson B, Karickhoff, King, Lauer, Ledbetter, Lehman, Lopez, Manning, McGuire, McNamara, Miller D, Miller K, Moseley, Morris, Novak R, O'Brien, Olthoff, Pack R, Pfaff, Pierce K, Porter, Pressel, Pryor, Rowray, Shackleford, Slager, Smaltz, Smith H, Smith V, Soliday, Steuerwald, Teshka, VanNatter, Yocum, Zimmerman, Summers added as cosponsors
- Feb 9Representatives Snow, Harris added as cosponsors
- Feb 5Representatives Snow, Jordan, Harris removed as cosponsors
- Feb 5Representative Thompson removed as sponsor
- Feb 5Representative Thompson added as cosponsor
- Feb 5Representative Huston added as sponsor
- Feb 2First reading: referred to Committee on Ways and MeansMinor
- Jan 29Referred to the HouseMinor
- Jan 28Senator Spencer added as coauthor
- Vote recorded SB 27 - Mishler - 3rd Reading. Result: pass.Upper
- Jan 28House sponsor: Representative Thompson
- Jan 28Cosponsors: Representatives Snow, Jordan, Harris
- Jan 28Senator Buck added as coauthor
- Jan 28Senators Niemeyer, Dernulc, Rogers added as coauthors
- Jan 28Senator Randolph added as coauthor
- Jan 28Third reading: passed; Roll Call 118: yeas 46, nays 2Passed Senate
- Jan 27Senator Pol added as coauthor
- Jan 27Second reading: ordered engrossedMinor
- Jan 22Senator Charbonneau added as third author
- Jan 22Committee report: amend do pass, adoptedMinor
- Jan 15Senator Mishler added as author
- Jan 15Senator Bray removed as author
- Jan 15Committee report: amend do pass adopted; reassigned to Committee on AppropriationsMinor
- Jan 15Senator Garten added as second author
- Feb 26Senator Bray added as coauthorLatest
- 2025
- Dec 8Authored by Senator Bray
- Dec 8First reading: referred to Committee on Rules and Legislative ProcedureIntroduced
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