Rep. Danny Lopez

Requires a municipal entity that hires or retains a municipal advisor to publish a contract in a prominent location on the municipal entity's website. Modifies the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary and the distribution of wagering tax revenue to the city of Gary. Provides that the Lake County Convention Center Authority is established upon the substantial completion of the convention and event center. Establishes an alternative procedure for certain school corporations to issue refunding bonds. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the department of local government finance (DLGF) work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Allows a person to satisfy any notice statute by publishing notice in specified forms of media and modifies related provisions regarding notice by publication. Provides that in assessing or reassessing land, the land shall be assessed as agricultural land regardless of who owns the property or who is liable for the property taxes. Modifies procedures as to the reporting of assessment values of real and personal property and parcel level data. Changes the deadline for a county to submit to the DLGF data regarding real property, personal property, and geographic information system information. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Provides that certain local property tax credits result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Amends various tax increment financing allocation area provisions, including provisions to redefine "residential property" and to require the original owner of certain nonowner-occupied residential property in an allocation area to enter into a written agreement with the appropriate entity to pay the property taxes for the portion of outstanding bonds until the bonds are retired. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Requires the DLGF to annually publish on the Indiana Register the adjusted cost estimate threshold for certain local public work projects. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027. Adds the Indiana Historical Society, Inc. to a list of organizations exempt from property taxation. Allows certain taxpayers to retroactively file a property tax exemption application. Increases the amount of the property tax deduction for a model residence and a residence in inventory to 100% of the assessed value of the property for each deduction. Increases the number of model residences and residences in inventory from three to ten that may be claimed for purposes of those property tax deductions. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited by SEA 1-2025. Provides, if a taxpayer claims the homestead deduction for property that is not eligible for the deduction, that the taxpayer shall (instead of may) be liable for any additional taxes that would have been due on homestead property plus a civil penalty. Requires the county auditor to include in a notice of tax due a 10% fine as a penalty for claiming the homestead deduction falsely, which is in addition to all other penalties for which the taxpayer is liable. Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Allows a school corporation to allocate the effects of supplemental homestead credits granted for property taxes first due and payable in 2026 proportionately among all the school corporation's property tax funds. Requires certain qualified data center users to enter into an agreement with local officials before the qualified data center user may use a specific transaction award certificate. Adds a provision regarding repayment in the redevelopment tax credit. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1-2025 from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142-2025. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Removes provisions enacted in SEA 1-2025 providing for the expiration of local income tax expenditure rates for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Specifies that taxing units may deposit distributions of excise tax revenue in any fund maintained by the taxing unit. Allows each county to establish a local strategic taskforce to negotiate and determine certain maximum local income tax rates. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Provides that distributions of certain excise tax revenue to a taxing unit may be deposited in any fund maintained by the taxing unit and may be used for any purpose allowed by law. Makes numerous changes and additions to the local innkeeper's tax and food and beverage tax statutes, including new food and beverage tax authorizations, modifications to distributions of innkeeper's tax revenue, and revisions to the composition of various innkeeper's tax boards and commissions. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Subject to an exception, limits voting eligibility in a homeowners association to members of the homeowners association who use their property as a homestead as to certain matters. With certain exceptions, prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property. Retroactively amends the definition of "short term rental" to specify that certain private, owner occupied businesses are excluded from that definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Sets forth an alternative procedure that may be used to appoint the board of trustees of certain fire protection districts. Specifies maximum property tax rates for certain fire protection territories. Revises a provision of the municipal Barrett Law concerning deferred installments. Amends provisions in the drainage law as to bidding on certain projects and the term of loans. Authorizes the budget agency, subject to budget committee review, to augment the state agency contingency fund appropriations in HEA 1001-2025 through July 1, 2027, in an amount not to exceed $40,000,000 for Indiana office of technology contracts, in addition to the uses for the appropriation authorized in HEA 1001-2025.

Makes wearing a mask during the commission of a criminal offense a sentencing aggravator. Makes it malicious littering, a Class A misdemeanor, for a person to place refuse on the property of another person with the intent to cause the owner or occupant of the property to reasonably fear for their physical safety.

Consolidates duties and responsibilities for Ivy Tech Community College (college). Includes logistics, information technology, and life sciences as areas of expertise for members of the college's board of trustees (board). Provides that members of a campus board may represent an employer that operates within the campus service area. Provides that the campus board, in collaboration with the campus chancellor, shall nominate and submit candidate names in the event of a campus board vacancy. Requires the campus board to: (1) develop and recommend certain plans to the board; and (2) make certain budget recommendations to the campus chancellor. Realigns and consolidates the primary purposes of the college. Consolidates duties and responsibilities for the board. Requires the Indiana economic development corporation, not later than December 1, 2026, to: (1) develop an education to employment research program; and (2) create a framework for education to employment data analysis and data sharing. Repeals certain provisions regarding the purpose and requirements of the college.

Amends the membership of the community corrections advisory board. Defines "full court" as the total of all Marion superior court judges who are appointed and serving as judges. Specifies that if a newly appointed judge is filling a vacancy of a judge whose term ends the same year as the appointment, the newly appointed judge shall serve a term that expires on December 31 of the sixth full year following the appointment. Requires the Marion County judicial selection committee (judicial selection committee) to nominate five candidates to the governor when a judicial vacancy exists and allows the governor to appoint any of the nominated candidates when filling more than one vacancy. Replaces the term "presiding judge" with "chief judge" within the Marion County superior court. Amends the membership of the judicial selection committee. Prohibits a member of the judicial selection committee who is not an ex officio member to serve consecutive terms and staggers the terms of certain members of the judicial selection committee to begin on July 1, 2026, or July 1, 2028. Requires the judicial selection committee to determine that a judge is suitable to retain judicial office before a judge's request for retention may be placed on the ballot. Establishes a procedure with specific deadlines for a judge who wishes to stand for retention in 2026. Repeals and replaces a provision concerning the procedure to select the Marion County judicial executive committee (executive committee) and certain court provisions. Provides that, for an executive committee starting a term on January 1, 2027, and for the selection of each executive committee thereafter, the full court shall meet not later than November 15 in the final year of the executive committee's term to select the candidates of the next executive committee. Requires a two-thirds vote of the sitting judges who will hold office on January 1 of the next year to select the candidates of the executive committee and requires the chair of the judicial selection committee to approve the members of the executive committee and select one member of the executive committee as the chief judge. Allows the chair of the judicial selection committee to remove a member of the executive committee for cause. Increases the term of an executive committee member of the Marion County judiciary from two years to three years. Specifies which duties are the responsibility of the full court and which are to be determined by a trial judge. Describes the duties and authority of the executive committee. Provides that any action taken by the executive committee may only be overruled by a vote of 85% of the full court sitting at the time the vote is taken. Removes a requirement that the executive committee requires the approval of two-thirds of the judges to determine the number of judicial officers and personnel required to serve the court. Provides that the judge of the circuit court has exclusive authority to appoint commissioners or magistrates allocated to the circuit court. Amends how magistrates and commissioners are appointed. Specifies that the executive committee has final authority for all employment decisions regarding commissioners and magistrates. Repeals a provision that allows the presiding judge to appoint a magistrate and allows the executive committee to appoint 28 magistrates. Requires a voting member of the justice reinvestment advisory council to cast a vote in person. Requires that, in a county having a consolidated city, the chief judge or a judge appointed by the chief judge be the chair of the local justice reinvestment advisory council. Provides that a local or regional advisory council may only take action upon the affirmative vote of the members and a member must cast a vote in person. Makes conforming changes.

Requires the department of child services to: (1) create a statement called "the foster youth bill of rights", which is to summarize a foster youth's rights and responsibilities; (2) update the statement periodically; (3) distribute the statement to specified individuals; and (4) publish the statement on the department's website. Defines "foster youth" for purposes of the foster youth bill of rights. Makes conforming changes.

Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

Maddy summarySB 27, titled "Vehicle Bill" (though the bill's actual content relates to stadiums, not vehicles), establishes the Northwest Indiana Stadium Authority. This authority is created to acquire, build, and finance stadiums and related facilities in northwest Indiana. The bill outlines the authority's specific powers, including funding mechanisms and operational duties for managing these projects. The bill directly affects northwest Indiana communities by creating a dedicated entity to handle stadium development and financing.

Maddy summaryHR 51 is a commemorative resolution honoring Officer Brian Elliott, authored by Representative McGuire and coauthored by numerous representatives. It formally recognizes Officer Elliott's service and contributions, though it does not create any new laws or alter existing policies. As a procedural resolution, it has no direct policy impact or effect on specific groups beyond the ceremonial acknowledgment of the officer. The bill was adopted during its first reading on February 25, 2026.

Amends the duties of the office of the secretary of family and social services (office) concerning home and community based services waivers (waiver). Requires: (1) a provider of waiver services to provide certain documentation to a waiver recipient; (2) a waiver recipient to review the documentation and report errors or inconsistencies; and (3) the recipient's case manager to provide assistance to the recipient in reviewing the documentation and reporting any errors or inconsistencies. Establishes a time frame in which the bureau of disabilities services must review and approve or deny requests for an increase in service units provided to certain individuals with a disability. Creates an exemption for presumptive eligibility standards. Provides reimbursement exemptions under certain Medicaid programs when operating under a value based health care reimbursement agreement. Provides that a provision prohibiting the office from reducing reimbursement for home health services expires June 30, 2027. Requires the office to collaborate with certain entities to develop a new reimbursement methodology for home health services. Specifies that public notice of at least six months (rather than one year) must be provided before a health facility service reimbursement that results in a reduction in reimbursement may be changed. Provides that a claim by the estate recovery unit of the office of Medicaid policy and planning (estate recovery unit) is forever barred unless the estate recovery unit files a claim in the court in which the decedent's estate is being administered not later than nine months after the date of death of the decedent.

Maddy summaryThis House Resolution (HR 50) is a symbolic statement reaffirming Indiana's longstanding sister-state relationship with Taiwan, established in 1979. It formally supports the 1979 Taiwan Relations Act and encourages Indiana officials and businesses to deepen economic and cultural ties with Taiwan, referencing recent trade agreements and investments (like Taiwan's $6.4 billion agricultural commitment to Indiana). The resolution does not create new laws or funding but urges continued engagement based on shared values and existing trade data (e.g., Taiwan being Indiana's ninth-largest Asian export market in 2024). It also opposes distortions of UN Resolution 2758 regarding Taiwan's international participation.