Budget deadlines for government units


Mark your calendar for these dates:

Sept. 1

Last day for units to submit proposed budgets, rates, and levies to county fiscal bodies for non-binding review and recommendation or adoption. This applies to taxing units not subject to binding review. (IC 6-1.1-17-3.5)

Sept. 13

Last day for first publication of proposed levy, budget, and notice to taxpayers of public hearing. (I.C. 6-1.1-17-3)

Sept. 20

Last day for second publication of proposed levy, budget, 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 2013 tax rates, levies, and budgets.

Oct. 22

Last day for taxing units’ public hearing on their budget, except for Marion County and second-class cities, which may hold hearing anytime after introduction of budget (I.C. 6-1.1-17-5)

Oct. 28

Last day ten (10) or more taxpayers may object to a budget, tax rate, or tax levy of a political subdivision. Must occur not more than seven (7) days after the hearing. [I.C. 6-1.1-17-5(b)]

Nov. 1

Deadline for second and third class cities to adopt salary ordinances. (IC 36-4-7-3)

Nov. 1

Deadline for all taxing units to adopt 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 (TAB). Must be no later than two (2) days after budget adoption. (I.C. 6-1.1-17-5)

Nov. 17

Only if the budgets, tax rates, or tax levies are modified by the TAB 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)

Nov. 27

Last day for taxpayers to object to county TAB 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)

Dec. 31

Deadline for counties other than Marion County to adopt salary ordinance. (IC 36-2-5-3)

Source: State Department of Local Government Finance