Indiana · 2026 session
SB 270 changesTownship mergers.
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What changed
+165 / −368 words · LargeConfidence: high
This version converts SB 270 from an engrossed bill to enrolled legislation, primarily by removing the entire appendix containing committee reports, amendments, and a comprehensive township reorganization framework. The deletions eliminate a detailed statutory scheme that would have dissolved designated townships meeting specific criteria by January 1, 2029, required reorganization resolutions by October 1, 2027, established joint boards to develop reorganization plans by March 1, 2028, and governed the transfer of township assets, liabilities, and services to recipient municipalities. The removed provisions also included restrictions on political subdivisions' actions within designated townships after June 30, 2027, requirements for establishing township service districts with varying levy authorities, fire protection reporting requirements, and procedures for transferring township assessor duties to county assessors. An emergency declaration has been added to allow immediate effectiveness upon approval.
Change log
PREAMBLE >cont.
removedhigh confidenceEntire continuation of preamble removed
The continuation of the bill's preamble describing various township reorganization and merger provisions has been completely removed. This removed text outlined procedures for interim township governments, township-municipality mergers, budget approvals, fire protection reporting requirements, and transfer of township assessor duties to county assessors. The deletion of this preamble text does not necessarily mean the underlying bill sections themselves were removed, as preambles are summary descriptions rather than operative law.
PREAMBLE >cont.
removedhigh confidenceTechnical/conforming change
This section contained procedural metadata including the printing code, formatting conventions, and bill title. This type of legislative metadata is routinely removed during bill processing and does not affect the substantive provisions of the legislation.
APPENDIX
removedhigh confidenceCommittee report and emergency declaration removed
The entire appendix containing the committee report and emergency declaration has been removed from the bill. This appendix had included the Senate Committee on Local Government's recommendation to amend the bill, adding provisions about township merger budget procedures, a requirement for counties to maintain at least one township, and related technical amendments. The removal eliminates the documented legislative history and the emergency declaration that was part of the original bill structure.
APPENDIX >cont.
removedhigh confidenceCommittee reports and amendments removed from appendix
This section, which previously contained committee reports and proposed amendments to the bill, has been entirely removed. The removed content included procedural language detailing amendments from the Senate Committee on Local Government and the Senate Committee on Tax and Fiscal Policy, including modifications to township merger procedures, certification requirements, and voting processes. The removal appears to reflect a consolidation or reorganization of the bill's appendix materials.
APPENDIX >cont.
removedhigh confidenceDeleted provisions on resolution procedures and new township reorganization framework
This removal deletes text describing how political subdivisions may adopt resolutions to participate or decline participation in reorganizations, including certification procedures. It also removes the beginning of a new Chapter 4.1 that would have created a framework for reorganizing certain designated townships with at least 80% boundary overlap with municipalities and 51% population residing within municipal boundaries. The deleted material included definitions, applicability criteria, and excluded townships in consolidated city counties or those already consolidating by June 30, 2027.
APPENDIX >cont.
removedhigh confidenceDefinitions for township offices, services, districts, and dissolution provisions repealed
This section removes several definitions and provisions related to township reorganization. The deleted text defined "township office" (trustee, assessor, and board member positions), "township services" (including assistance programs, fire protection, cemeteries, parks, and weed control), "township services district," and "township services district levy." The removal also eliminates a provision that would have dissolved designated townships meeting certain criteria on January 1, 2029, and ended the terms of township office holders on December 31, 2028.
APPENDIX >cont.
removedhigh confidenceProvisions governing township dissolution, asset transfers, and adjacency requirements deleted
This section removes detailed provisions that governed how township offices would be eliminated starting in 2029, how their powers and duties would transfer to recipient municipalities, and how their assets and liabilities would be distributed. The deleted text specified that township trustee powers would transfer to the municipality's executive, legislative powers to the legislative body, fiscal powers to the fiscal body, and assessor duties to the county assessor. It also established rules for transferring various township funds to corresponding municipal funds and defined what constitutes an "adjacent" municipality for designation purposes.
APPENDIX >cont.
removedhigh confidenceEntire township reorganization framework repealed, including joint board structure and March 1, 2028 deadline
This change removes the complete procedural framework for designated townships to reorganize with municipalities. The deleted text established that township legislative bodies must adopt reorganization resolutions by October 1, 2027, designating a qualifying municipality as the reorganization partner. It also removed provisions for appointing joint boards consisting of township and municipal representatives, with the joint board required to prepare a reorganization plan by March 1, 2028. The repeal eliminates the governance structure, quorum requirements, and timelines that would have governed these township-municipality reorganizations.
APPENDIX >cont.
removedmedium confidenceTechnical/conforming change
This section removal appears to be part of a larger reorganization of the bill's appendix. The removed text dealt with township service district levy procedures, tax levy limits, and the calculation of maximum permissible property tax levies for recipient municipalities following township mergers. Without seeing the full context of what remains in the bill, this appears to be a structural change rather than a substantive policy reversal.
APPENDIX >cont.
removedhigh confidenceEntire appendix section removed, eliminating requirements for township reorganization plans
This section previously outlined procedural requirements for township reorganization plans, including content requirements (services, personnel, assets, liabilities), posting obligations on municipal websites within 7 days, and filing requirements with various county officials and the department of local government finance. The entire section has been removed from the bill.
APPENDIX >cont.
removedhigh confidenceMultiple provisions on reorganization procedures, recorder duties, and fire protection territory funding deleted
This removes several procedural and administrative provisions related to township reorganization. The deleted text covered county recorders' duties to record reorganization certifications without charge and notify election boards, timing requirements for the Department of Local Government Finance to complete budget reviews, and special provisions allowing recipient municipalities in fire protection territories to establish equipment replacement funds and impose related property taxes. These deletions eliminate specific administrative procedures and funding mechanisms previously available to reorganizing townships.
APPENDIX >cont.
removedhigh confidenceProvisions on recipient municipality powers, service districts, and debt allocation removed
This removal eliminates text that granted recipient municipalities the statutory powers of designated townships, including the authority to establish funds and impose taxes that townships were authorized to use before January 1, 2029. It also removes provisions allowing plans of reorganization to establish service districts with varying service levels and fees, and requirements that pre-2029 indebtedness and pension obligations remain the responsibility of the original taxpayers rather than being imposed on new taxpayers.
APPENDIX >cont.
removedhigh confidenceTownship reorganization provisions deleted
This section removes detailed provisions governing reorganizations under this chapter. The deleted text established that recipient municipalities become responsible for township services after December 31, 2028, set rules for transferring powers through interlocal agreements, restricted borrowing authority, and specified levy calculation formulas for firefighting and emergency services funds. The removal eliminates these operational details for township mergers.
APPENDIX >cont.
removedhigh confidenceDeleted restrictions on municipal actions and advocacy in designated townships
This section removed provisions that had restricted political subdivisions from taking certain actions (annexation, establishing fire protection territories, extending infrastructure, or expanding zoning) within designated townships after June 30, 2027, unless the recipient municipality agreed. It also deleted rules prohibiting recipient municipalities and designated townships from using public facilities, funds, or employees to promote positions on reorganization until a final plan was approved.
APPENDIX >cont.
removedmedium confidenceTechnical/conforming change
This section removes appendix text containing scattered provisions about public fund restrictions on reorganization advocacy, official duties, and clarifications that township mergers do not constitute annexation or change municipal boundaries. The removal appears to be part of bill formatting or consolidation, as these provisions may be relocated or superseded elsewhere in the legislation.
APPENDIX >cont.
removedhigh confidenceMerger transition provisions and conforming amendments deleted
This section removes detailed provisions governing what happens when township mergers take effect, including the abolition of former township governments, transfer of property and personnel, and rules for handling pre-merger indebtedness. It also removes various technical amendments that were adjusting page and line references, word choices, and formatting in other parts of the bill. The removal eliminates both the substantive merger transition framework and the accompanying conforming changes.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This section represents continued appendix text that was removed. The content includes administrative procedures for township point assignments, candidate ballot requirements, deadlines for departmental review (shifting from January 30 to March 31, February 28 to June 30, and March 1 to July 1), and provisions for corrections and appeals. Because this is appendix material being removed in its entirety, it constitutes a technical removal rather than a substantive policy change affecting the operative law.
APPENDIX >cont.
removedhigh confidenceEntire appendix section removed, including merger deadlines and procedural requirements
This section is entirely deleted from the bill. The removed text included requirements for designated townships to merge using the IC 36-6-1.5 process, with completion by July 1, 2027, and rules about recipient townships and county minimums of two townships. It also contained amended section numbering and date changes throughout pages 6-7, including shifting deadlines from April 1 to August 1, May 1 to October 1, and final implementation from 2028 to 2029. Additionally, it removed newly inserted sections 17-18 establishing February 28, 2028 submission deadlines for merger resolutions and budgets to the department.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This appendix section containing amendment instructions and a new IC 36-6-4-21 provision regarding township fire department reporting requirements has been removed. The section required annual pre-budget surveys starting in 2026 to collect fire protection information from township trustees. Since this is appendix material (legislative instructions and fragmentary text ending mid-word), its removal likely reflects consolidation or reorganization rather than substantive policy change.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This section removes procedural committee markup language that is not part of the bill's substantive legal text. The removed content includes committee amendment instructions (page and line references for stylistic changes like 'at-large' to 'at large'), renumbering directives, committee vote tallies, and committee report headers. This is standard cleanup of parliamentary procedure language that does not belong in the final statutory text.
APPENDIX >cont.
removedmedium confidenceTechnical/conforming change
This section appears to be appendix material containing procedural legislative text (committee vote records, motion language, and instructions to renumber sections). The removal likely reflects standard cleanup of legislative process materials that do not become part of the enacted statute.
APPENDIX >cont.
removedhigh confidenceDeleted temporary fire district restriction and multiple technical amendments
This section removed a temporary provision that blocked counties from unilaterally adding participating units to existing fire protection districts during township reorganizations begun between November 1 and November 30, 2025. The deleted text also included various line-level edits: changing 'population' references to specify use of the most recent federal decennial census, adjusting section numbering (from 14 to 13, from 30 to 29), and replacing text about township fund transfers for debt service with more detailed provisions about establishing corresponding funds in recipient municipalities.
APPENDIX >cont.
removedhigh confidenceMultiple provisions governing township mergers removed, including levy caps, reporting requirements, and assessor transfer procedures
The removed text contained several substantive provisions related to township mergers. These included requirements for the election division to provide information to the department, a cap on new township governments' maximum ad valorem property tax levies for 2029 based on 2028 levels, reporting requirements on department-prescribed forms, provisions for the department's computer gateway, and procedures for transferring township assessor duties to county assessors (including requirements for township board resolutions and trustee written approval). The removal of these provisions eliminates specific procedural and numerical constraints that would have governed township merger implementations.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This appendix section containing technical amendments (renumbering subsections and adding an expiration date) has been removed. The amendments directed specific line edits including changing subsection labels and inserting an expiration date of January 2, 2027.
SECTION 16
addedhigh confidenceEmergency declaration added to expedite bill's effective date
This section declares an emergency for the act, which typically allows the law to take effect immediately upon approval rather than the standard effective date. The section includes signature lines for the President of the Senate, President Pro Tempore, Speaker of the House of Representatives, and the Governor of the State of Indiana. Emergency declarations are procedural mechanisms used when the legislature determines immediate implementation is necessary.
PREAMBLE
modifiedhigh confidenceBill converted from engrossed to enrolled version; digest replaced with standard statutory formatting preamble
The preamble has been rewritten to reflect the bill's transition from an engrossed bill to an enrolled act. The previous version contained a detailed digest summarizing the township merger requirements, legislative history, sponsor information, and effective dates. The new version contains only standard statutory formatting instructions and the formal enacting language required for enrolled legislation.
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