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HB1144 • 2026
A BILL FOR AN ACT to amend the Indiana Code concerning economic development.
A BILL FOR AN ACT to amend the Indiana Code concerning economic development.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
- Sponsor
- Representative Michael Karickhoff
- Last action
- 2026-01-13
- Official status
- House Bill (H)
- Effective date
- Not listed
Plain English Breakdown
The official source does not mention the impact of TIDs on tourists, only business owners and local governments.
Tourism Improvement Districts in Indiana
This bill allows people to create tourism improvement districts by petition, which can fund activities through special assessments on businesses within the district.
What This Bill Does
- Allows people to start a process to create a tourism improvement district (TID) in their city or town.
- Requires that at least half of business owners and those who make up more than half of the expected revenue must sign a petition for it to be valid.
- Lets local governments decide if businesses can be excluded from the TID and sets rules about how long the district can exist.
- Permits districts to charge special assessments on businesses within them to fund improvements and activities.
- Requires local units to contract with private nonprofit groups to manage these districts.
Who It Names or Affects
- Business owners in areas where a TID is proposed or established.
- Local government bodies that will oversee the creation of TIDs.
Terms To Know
- tourism improvement district (TID)
- A specific area within a city or town where businesses can be charged special fees to fund improvements and activities that promote tourism.
- special assessment
- An extra charge on property owners in a designated area, used to pay for local improvements or services.
Limits and Unknowns
- The bill does not specify how much money can be collected through special assessments.
- It is unclear what happens if the required number of business owner signatures are not reached.
- Details about bond issuance and renewal processes are provided but may vary based on local implementation.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: The amendment proposes to add a new section to the Indiana Code that would establish tourism improvement districts.
- Adds a new section to the Indiana Code allowing for the creation of tourism improvement districts.
- The official text does not provide details on how these districts will be established or what specific improvements they can make, making it hard to explain further specifics.
Bill History
-
2026-01-13
House
Committee report: amend do pass, adopted
-
2026-01-13
House
Representative Harris added as coauthor
-
2026-01-13
House
Representatives Moed, Baird added as coauthors
-
2026-01-13
House
Recommitted to Committee on Ways and Means pursuant to House Rule 126.3
-
2026-01-05
House
Authored by Representative Karickhoff
-
2026-01-05
House
First reading: referred to Committee on Local Government
Official Summary Text
A BILL FOR AN ACT to amend the Indiana Code concerning economic development.
Tourism improvement districts.
Current Bill Text
Read the full stored bill text
A BILL FOR AN ACT to amend the Indiana Code concerning economic development.
Tourism improvement districts.
Provides that a person may circulate a petition to create a tourism improvement district (district) within the territory of a county, city, or town (local unit). Specifies the contents of the tourism improvement district plan that must be filed with a petition to establish a district. Provides that the legislative body of the local unit may require in the district plan that the boundaries of the district be drawn to: (1) exclude businesses; or (2) prevent overlap of the district with another area or district in which a special assessment is imposed. Provides that owners of businesses located within a district may be charged a special assessment to fund improvements and other district activities. Provides that, after a hearing on a petition to establish a district, a local unit's legislative body may adopt the ordinance establishing the district only if it determines that the petition has been signed by: (1) at least 50% of the owners of businesses within the proposed district; and (2) the owners of businesses within the proposed district that constitute more than 50% of the revenue to be collected from the special assessments. Requires the county, city, or town legislative body, at the public hearing on the establishment of a district, to hear from each individual business owner that wishes to make a request for exclusion from the district. Specifies the contents of the ordinance establishing a district and the length of time for which a district may exist. Allows a district to issue bonds and specifies the term of any bonds issued. Provides that a district may be renewed. Sets forth an annual 30 day period in which the owners of the businesses in the district may request disestablishment of the district under specified conditions. Requires the local unit to contract with a private nonprofit district management association to administer and implement the district's activities and improvements. Excludes from inclusion within a district: (1) property that receives a homestead standard deduction; (2) property used for single family residential housing; and (3) property used for multi-unit residential housing.