THE NOTICE TO TAXPAYERS
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.
FOR MORE INFORMATION ON BUDGETS AND GATEWAY
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: