in-20261104-IR-050260413NRA: DEPARTMENT OF LOCAL GOVERNMENT FINANCE

DEPARTMENT OF LOCAL GOVERNMENT FINANCE Nonrule Policy Document No. 001-2026 TO: Interested Persons FROM: Jason Cockerill, Commissioner DATE: October 15, 2026 RE: Controlled Project Amount Thresholds for Calendar Year 2027 Authority and basis. Under IC 6-1.1-20-1.1(a)(2)(A)(iii), IC 6-1.1-20-3.1(a)(2)(C)(i) and (a)(3)(B)(i), and IC 6-1.1-20-3.5(a)(1)(A)(i) and (a)(1)(B)(i), the Department of Local Government Finance (Department) determines and publishes the annual dollar thresholds for calendar year 2027. The State Budget Agency certified the 2027 maximum levy growth quotient of 1.060 (6.000%) in its memorandum dated June 30, 2026, under IC 6-1.1-18.5-2. Calendar year 2027 determinations Application. These are the annually adjusted dollar amounts applicable to preliminary determinations made in calendar year 2027. They do not alter other conditions imposed by IC 6-1.1-20, including assessed value alternatives, project aggregation, applicable exemptions and exclusions, or debt service tax rate provisions. The Indiana Code governs the application of each statutory test to a particular project. Publication. The Department issues this determination for publication in the Indiana Register in accordance with IC 6-1.1-20 and IC 4-22-7-7. This document states amounts determined under existing law; it does not adopt an administrative rule. Approved: __________________________________    Date: ____________________ Jason Cockerill, Commissioner Replaces Policy Document: New