Senate Enrolled Act 1

St. Joseph County Assessor Mike Castellon says Senate Enrolled Act 1 will force a 35% reduction in the county's total assessed value for property taxes, thanks to new exemptions on business personal property.

Regional officials with Accelerating Indiana Municipalities planned an information meeting Monday at Mishawaka City Hall to talk about how the property tax cuts from Senate Enrolled Act 1 earlier this year will force hard choices on which services to provide.

As local governments wrap up a challenging budget cycle, some state lawmakers say they’re looking at revisiting property and income tax reform.

The total spending plan is just under $180 million. That’s a drop of more than $10 million from the advertised proposal, after county officials trimmed the General, Highway, Health, and Election and Registration funds.

Elkhart unveiled its proposed 2026 budget this week while city leaders say a state law change will shrink local revenue and force difficult choices in coming years.

Local leaders issued a joint statement urging the Indiana General Assembly to correct unintended consequences in Senate Enrolled Act 1 during the 2026 legislative session.