Indiana law dissolves some townships and merges others

Qualifying townships dissolve, and their named municipality takes over township services, powers, property, and liabilities. This applies to designated townships outside counties with a consolidated city when at least 80% of the township's boundaries match a municipality and at least 51% of its population lives within that municipality. Townships that began to consolidate with another township or unit by June 30, 2027, are excluded. The municipality's legislative body may adopt or modify the plan prepared by the joint board. The plan must describe services and how staff, agreements, property, and liabilities will be handled. Existing fire protection territories and districts remain in place, with the municipality taking the township's place in its participation. The township dissolves January 1, 2029. Township officeholders' terms end December 31, 2028, and no township office election is held in 2029 or later.

Designated townships that do not qualify to reorganize with a municipality must merge with at least one other township in their county. This applies outside counties with a consolidated city to designated townships that do not meet the boundary and population tests for municipal reorganization. The Department of Local Government Finance assigns points based on township records and activities; a township with at least four points is designated. A township that began a merger or consolidation with another unit before July 1, 2027, is excluded. The county executive chooses which townships merge, taking their wishes into account; at least two townships must remain in the county. County executives must name the townships that will merge by October 1, 2027. Mergers must take effect by January 1, 2029, and voters elect the new township trustee and board in 2030.

Township trustees must report fire protection and emergency service information to the Department of Local Government Finance. Each township trustee reports whether the township operates or participates in fire services and provides contact details and information about emergency services. The department sets how trustees submit the information and consults the Department of Homeland Security. The Department of Homeland Security uses the information to identify fire providers, service areas, and emergency services and posts it online in a format computers can read. Trustees must submit the information beginning in 2026 and each year after that.

A county fiscal body may transfer a vacant township assessor's duties and related staff, property, obligations, and funds to the county assessor. This applies only to a township assessor's office that meets the vacancy and approval requirements. The assessor's office must have been vacant for at least 90 days, a caucus must have failed to fill it, and both the township board and trustee must approve the transfer in the required ways. The county fiscal body decides whether to adopt a transfer resolution. This authority takes effect July 1, 2026, and expires January 2, 2027.