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The purpose of IndianaTaxEquity.org is to provide Indiana Farm Bureau members with current information about the 1-2-3 Tax Caps, also known as Circuit Breakers, that are proposed to be amended into the State Constitution.

"Get Involved" features are aimed at implementing Indiana Farm Bureau policy on this issue and tracking our efforts. Farm Assessment and General Tax information are also featured.

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To Consolidate or Not to Consolidate…that is THE Question.


Beginning with the Kernan Shepard Report of December 2007, a heated debated has surfaced concerning how much local government Indiana needs. The Kernan Shepard Commission made 27 recommendations, some have already been accomplished such as moving all property tax assessing duties to the County Assessor. In the 2009 session of the General Assembly, bills passed out of the Senate, but did not move in the House that would forced consolidation of small school corporations, eliminated township government, provided a mechanism where counties would move to a single county executive, and consolidated most library districts to countywide units. Analyzing local government proposals, Farm Bureau members generally worry about rural representation, claims of efficiency, and consolidation efforts that will spread taxes out into the unincorporated areas of Indiana.

Read the Executive Summary of the Kernan-Shepard Report.
Read the entire Kernan-Shepard Report.


Bills moving in the 2010 General Assembly: 
HB 1181 Authored by Rep. Crawford passed the House on January 14 by a vote of 54-44. The bill required a referendum in each township in November 2010 voting on whether or not to keep township government. If voters decided against the trustee then county government will assume its duties. In the Senate, HB 1181 took on the elements of SB 240 that eliminates all township boards and moves those duties to the county council. It passed out of the Senate by a vote of 29-21. A dissent has been filed on HB 118. Its fate hangs in the balance in conference committee.

HB 1030 Authored by Rep. Reicken passed out of the House as a simple bill requiring that any fiscal analysis conducted for a reorganization must be made public. In the Senate, HB 1030 became the home for the single county executive language found in SB 241, except no referendum of county citizens would be involved. A simple unanimous resolution of the existing county commissioners would eliminate the current configuration of 3 County Commissioners representing distinct geographic areas. HB 1030 passed out of the Senate by a vote of 30-20. A dissent motion was filed on HB 1030, so it will also be moving to conference committee.

SB 240 Passed out of committee in the Senate on January 13 and passed out of the Senate on January 28th by a vote of 29-19. Authored by Senator C. Lawson, eliminates township boards (formerly known as advisory boards) and moves the fiscal and legislative powers of each township to the county council. SB 240 was not heard in the House of Representatives.

SB 241 Passed out of committee in the Senate on January 21 and out of the Senate on Feb. 2nd by a vote of 28-22. Authored by Senator C. Lawson, SB 241 includes an optional provision for county commissioners to unanimously adopt a resolution that would trigger a county-wide referendum to decide whether or not to eliminate the 3 County Commissioners who represent geographic districts of the county to be replaced with a Single County Executive. The County Council would keep its current number of members. SB 241 includes optional vote centers and anti-nepotism language. SB 241 was not heard in the House of Representatives.


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