republic-os/legislation/us/states/in/2022/hb-1246.md

---
type: "Bill"
title: "Fire protection territories and local income taxation."
description: "Provides that a fire protection territory that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2023 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the fire protection territory may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection territory area within a 10 year period. Allows a total tax rate levied upon the formation of a fire protection territory established after December 31, 2022, to be implemented over a number of years, not exceeding five, and subject to review and approval by the department of local government finance. Provides that a participating unit's proceeds of property taxes imposed to meet the participating unit's obligations to a fire protection territory are exempt from areas needing redevelopment, redevelopment project areas, urban renewal project areas, economic development areas, or economic development districts established after December 31, 2021. Provides that, in the case of counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services, the fiscal body of the county may adopt an ordinance to impose a local income tax (LIT) rate for emergency medical services in the county. Provides that the tax rate may not exceed 0.2%. Provides that the LIT revenue shall be distributed directly to the county before the remainder of the expenditure rate revenue is distributed and must be deposited in a dedicated fund to be used only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county. Provides that the tax rate may not be in effect for more than 25 years."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2022"
identifier: "HB 1246"
citation: "Indiana HB 1246 (2022)"
classification: ["bill"]
subjects: ["FIRE DEPARTMENTS AND DISTRICTS", "INCOME TAXES", "Local Income Taxes", "PROPERTY TAXES", "Tax Levies for Special Purposes"]
status: "enacted"
primary_sponsors: ["Brian Buchanan", "Don Lehe", "Justin Busch", "Linda Rogers"]
version_count: 5
action_count: 24
vote_count: 1
first_action: "2022-01-06"
last_action: "2022-03-11"
source: "openstates"
source_identifier: "ocd-bill/e408b6cd-6433-4a97-96cf-c7cd83ab617d"
source_url: "http://iga.in.gov/legislative/2022/bills/house/1246"
source_hash: "8dfd89f09f5f345d155f101da2d2e9dac10c4cc9eff808215c33290dabcc2e52"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana HB 1246 (2022) — Fire protection territories and local income taxation.

Provides that a fire protection territory that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2023 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the fire protection territory may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection territory area within a 10 year period. Allows a total tax rate levied upon the formation of a fire protection territory established after December 31, 2022, to be implemented over a number of years, not exceeding five, and subject to review and approval by the department of local government finance. Provides that a participating unit's proceeds of property taxes imposed to meet the participating unit's obligations to a fire protection territory are exempt from areas needing redevelopment, redevelopment project areas, urban renewal project areas, economic development areas, or economic development districts established after December 31, 2021. Provides that, in the case of counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services, the fiscal body of the county may adopt an ordinance to impose a local income tax (LIT) rate for emergency medical services in the county. Provides that the tax rate may not exceed 0.2%. Provides that the LIT revenue shall be distributed directly to the county before the remainder of the expenditure rate revenue is distributed and must be deposited in a dedicated fund to be used only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county. Provides that the tax rate may not be in effect for more than 25 years.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1246/versions/HB1246.04.ENGS)
2. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1246/versions/HB1246.05.ENRS)
3. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1246/versions/HB1246.02.COMH)
4. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1246/versions/HB1246.03.COMS)
5. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1246/versions/HB1246.01.INTR)

## Votes

- HB 1246 - Lehe - 3rd Reading — **87–5** (pass) · lower

## Sponsors

- Brian Buchanan — primary (person)
- Don Lehe — primary (person)
- Justin Busch — primary (person)
- Linda Rogers — primary (person)
- Jeffrey Thompson — coauthor (person)
- Karen Engleman — coauthor (person)
- Robert Cherry — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-06** Coauthored by Representatives Thompson and Cherry
- **2022-01-06** Authored by Representative Lehe
- **2022-01-06** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2022-01-13** Representative Engleman added as coauthor
- **2022-01-24** Committee report: amend do pass, adopted `committee-passage`
- **2022-01-26** Second reading: ordered engrossed `reading-2`
- **2022-01-27** Senate sponsor: Senator Buchanan
- **2022-01-27** Third reading: passed; Roll Call 124: yeas 87, nays 5 `passage, reading-3`
- **2022-01-28** Referred to the Senate
- **2022-02-08** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2022-02-22** Committee report: amend do pass, adopted `committee-passage`
- **2022-02-28** Amendment #1 (Buchanan) prevailed; voice vote `amendment-failure, amendment-passage`
- **2022-02-28** Second reading: amended, ordered engrossed `reading-2`
- **2022-02-28** Senator Busch added as second sponsor
- **2022-02-28** Senator Rogers added as third sponsor
- **2022-03-01** Third reading: passed; Roll Call 300: yeas 47, nays 1 `passage, reading-3`
- **2022-03-02** Returned to the House with amendments `amendment-failure`
- **2022-03-02** Motion to concur filed
- **2022-03-02** House concurred in Senate amendments; Roll Call 327: yeas 83, nays 6 `amendment-failure`
- **2022-03-04** Signed by the Speaker
- **2022-03-07** Signed by the President Pro Tempore
- **2022-03-11** Signed by the President of the Senate
- **2022-03-11** Signed by the Governor `executive-signature`
- **2022-03-11** Public Law 95

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e408b6cd-6433-4a97-96cf-c7cd83ab617d`. Confidence: reported (aggregated from official Indiana legislature records).