Publishers are reminded to keep these dates in mind regarding publication of budgets for government units.
Sept. 2
Last possible day for units, including certain libraries, to submit proposed 2015 budgets, rates, and levies to county fiscal bodies or other appropriate bodies for review and recommendation or adoption. (IC 6-1.1-17-3.5. IC 6-1.1-17-20, IC 6-1.1-17-20.3)
Sept. 13
Last day for first publication of proposed 2015 levies, budgets, rates, and notice to taxpayers of public hearing. (I.C. 6-1.1-17-3) Notice must be at least 10 days before the public hearing with at least seven days between the first notice and the second notice.
Sept. 20
Last day for second publication of proposed 2014 levies, budgets, rates, and notice to taxpayers of public hearing. (I.C. 6-1.1-17-3)
Oct. 1
Last day for county fiscal body to complete review and issue non-binding recommendation to civil taxing units regarding civil taxing units’ proposed 2015 tax rates, levies and budgets.
Oct. 24
Last possible day for taxing units’ public hearing on their budget, public hearing must be held at least 10 days before budget is adopted (except for Marion County and second class cities, which may hold hearing anytime after introduction of budget) (I.C. 6-1.1-17-5) This deadline is subject to the scheduling of the adoption meeting, which could be held on or before Nov. 3. (I.C. 6-1.1-17-5)
Oct. 31
Last day 10 or more taxpayers may object to a budget, tax rate or tax levy of a political subdivision. Must occur not more than seven days after the hearing. [I.C. 6-1.1-17-5(b)]
Nov. 3
Deadline for second and third class cities to adopt salary ordinances. (IC 36-4-7-3)
Nov. 3
Deadline for all taxing units to adopt 2014 budgets, rates and levies. [I.C. 6-1.1-17-5(a)]
Nov. 5
Last day for taxing units to file adopted budgets with county auditor and County Tax Adjustment Board, or TAB. Must be no later than two days after budget adoption. (I.C. 6-1.1-17-5)
Nov. 18
Only if the budgets, tax rates or tax levies are modified by the County Tax Adjustment Board or county auditor, the county auditor is required – within 15 days of the modification – to publish a notice (“TAB chart”) of the adopted tax rates for the various funds in each tax district. (I.C. 6-1.1-17-12) For Marion County and counties with a second-class city, this publication must occur by Dec. 16.
Nov. 28
Last day for taxpayers to object to County Tax Adjustment Board or county auditor’s modifications to unit’s tax rate, levy or budget as published in the TAB chart. Must be filed no later than 10 days after the publication of the TAB chart. Appeal would be filed with county auditor (I.C. 6-1.1-17-13) For Marion County and counties with a second-class city, this must occur by Dec. 26.
Dec. 31
Deadline for counties other than Marion County to adopt salary ordinance. (IC 36-2-5-3)
Source: Indiana Department of Local Government Finance
