Department of Local Government Finance Extends Dates on Budgets

Special Alert for Indiana Local Government Entities and Taxing Units, released by Department of Local Government Finance on August 1, 2008:

Amended Timeline of Local Budget Process

August 1 Assessed values to be certified by County Auditors. Date unchanged

August 1 On or before August 1, taxing units must file proposals to adopt Cumulative Funds with DLGF. Date unchanged

September 20 Last date to adopt CPF and bus replacement tax rates. Date unchanged

November 10 Last date for first publication of proposed budget. Must be at least 10 days before the public hearing. Original Date: September 10

November 14 Taxing units, other than schools, must submit proposed budgets to County Councils for non-binding review at least 15 days before the unit’s adoption date. Original date: September 15

November 17 Taxing units with appointed boards, other than schools, with proposed budget increases more than 4% from the prior year, must submit the proposed budgets to either the city/town fiscal body or the County Council at least 14 days before these appropriate fiscal bodies hold budget hearings. Original Date: September 16

November 18 Last date for second publication of proposed budget. Must be at least three days before the public hearing. Original date: September 17

November 20 Last date to file excess levy appeals, other than shortfall appeals, with the DLGF. Original date: September 19

November 21 Last date for public hearing. Must be at least 10 days before the budget adoption date. Original date: September 20

December 1 Last date for budget adoption. Original date: September 30

December 3 Last date to file budgets with the County Auditor. Must be no later than two days after the budget adoption.

December 17 Last date for County Auditor to prepare a notice of the proposed tax rates to be charged on each one hundred dollars of assessed valuation for the various funds in each taxing district.

There are more details, of course, so call our offices at 219-736-1800 or email for first available municipal local government finance consultant at we would be happy to assist your local government agency or municipality in efficiently meeting these new deadlines and all requirements of HEA 1001.

Source: DLGF, Indiana 8-4-08


Indiana HEA 1001 Resources and Links

As soon as we started posting stories and commentary on Indiana House Bill 1001 we got requests for links to resources online for Indiana Cities, Towns and Counties.

Indiana Association of Cities and Towns – most visitors here are probably already members, a couple presentations on this site deemed useful in the early days of the rollout of HEA 1001.   Legislative Wrap-up Presentation.

Indiana Department of Education – memo on effects of HEA 1001

Indiana County Commissioners review of House Bill 1001 and county budgets in 2009 and 2010.

Indiana Planning review of effects on Redevelopment, TIF’s going forward

Update:  We’ll keep expanding and adding to this list as we get county and municipality specific reports in during the second half of 2008.  If you need assistance reviewing your budgets (required by the new law) or estimating the impact of HEA 1001 please call 219-736-1800 or email: today.