Counties and certain cities could ask voters to approve preschool taxes

County and certain city lawmakers may put a preschool property tax question on the ballot. This covers counties and first or second class cities. A majority of voters must approve the tax. Continuing it would require another vote. The vote would take place at the next general election after certification. An approved tax could start the following calendar year.

A local administrator would pay approved providers toward eligible children's preschool tuition. Children must live in the taxing area and be Indiana residents or have a legally recognized home there. Approved providers may be anywhere in Indiana. Providers must meet quality standards recognized by a Level 3 or Level 4 Paths to QUALITY rating. Local lawmakers must approve spending before payments can be made. The administrator may limit enrollment and keep a waitlist if money runs short. Children must be at least 3 and under 5 on August 1 of the budget year for which they seek help.

The administrator may spend money left in the fund on grants for approved preschool providers. Grants could help approved child care programs and schools add preschool spaces or improve quality. Money must remain at the end of the local budget year, and local lawmakers must approve spending from the fund.

The local government could not spend public money or use staff work time to promote a side, except staff could help a local lawmaker present information when asked. This applies to a county or covered city proposing the preschool tax. Staff may answer factual questions as part of their normal duties. When asked, staff may help a local lawmaker present information about the vote. Local lawmakers may speak for or against the measure without using public funds. The restrictions would run from when lawmakers adopt the resolution to put the question on the ballot through voting day.