The Notice to Taxpayers (Form 3) is prepared in Gateway and is the online and newspaper advertisement to taxpayers concerning the budgets and levies which are to be raised in the ensuing year. In addition, this form notifies the taxpayers of the date, time, and location of the public hearing and adoption meeting for the budget.

This form must be posted online a minimum of 10 days prior to the public hearing and no later than September 13. Also, for most units, there must be a minimum of 10 days between the public hearing and the adoption meeting.

Local units of government are required to post their estimated budget for each fund and proposed maximum levies.

The public hearing is for the benefit of taxpayers. Taxpayers have the right to testify or comment only at the public hearing. Copies of the budget should be made available to interested taxpayers. The adoption meeting is where the local government fiscal body meets to take final action on the proposed budgets, tax levies, and tax rates. Ten or more taxpayers have the right to submit their objections to the budget in writing within seven days after the public hearing. The objection petition must specifically identify the provisions of the budget, tax rate, or tax levy to which the taxpayers object. The fiscal body must adopt with its budget a finding concerning the objections in the petition and any testimony presented at the hearing. The adoption meeting is a public meeting.


Gateway is the primary collection and publishing tool for local government units submitting their required reports to the State of Indiana. It has the benefits of digital collection into a robust data warehouse and immediate accessibility to taxpayers.

The Indiana Department of Local Government Finance is the State authority on property tax and local government. To learn more about the budget process, visit the Department’s website at www.in.gov/dlgf.


Frequently asked questions regarding budget notices.

State Information Policies: