In 2028, Indiana counties with township fire and emergency services would shift duties in unincorporated areas to county districts, with some counties exempt.
Starting in 2028, county districts would handle township fire and emergency services in unincorporated areas of covered Indiana counties. Other local duties could move under a county plan.
Townships outside counties with a consolidated city could not levy fire or emergency property taxes first due after 2027. Counties with districts would budget for those services.
County leaders in covered areas would set up a fire and emergency board by January 1, 2027. The board would draft a service plan, and people could comment at two public meetings.
When fire duties move, the county district would take over related property and debts. Taxpayers who did not owe the old debt could not be charged to pay it.
A county district would take over township fire and emergency duties. This covers unincorporated areas where townships provide fire and emergency services. Counties with a consolidated city, a district covering the whole county, or countywide fire district consolidation underway on January 1, 2026, are excluded. Other local governments' duties may move under the county plan. The district could run a fire department or work with other providers. The district and transfer of township duties would begin January 1, 2028.
Townships would be barred from levying property taxes for fire protection or emergency services. The township tax restriction excludes townships in counties with a consolidated city. Counties that establish fire districts would adopt budgets for those services. The township tax restriction would apply to property taxes first due and payable after December 31, 2027. County district budgeting would apply to calendar years after 2027.
County leaders would establish a fire and emergency board, and the board would propose a service plan. This applies to counties with at least one township providing fire and emergency services, except counties with a consolidated city, a district covering the whole county, or countywide fire district consolidation underway on January 1, 2026. County lawmakers would review the plan at two public meetings where people could comment. If lawmakers did not approve it before August 15, 2027, the board's plan would become the county plan. County leaders would establish the board by January 1, 2027, and the board would propose the plan by July 1, 2027.
A county district would take over property and debts tied to fire duties that move to it. This covers property and debt tied to fire and emergency duties transferred to a county district. Old debt would stay with the taxpayers responsible for it before the transfer. A county tax levy for old township debt could apply only within the area of the township that originally took on that debt. The property and debt handoff would occur when the duties transfer.
No hearings or votes scheduled.