NOTICE TO TAXPAYERS
HEARING ON PROPOSED LOCAL INCOME TAX
ORDINANCE #2025-07
Notice is hereby given to the taxpayers of Wells County, Wells, County, Indiana, that the Wells County Council will consider at the Annex Meeting Room, 223 West Washington St., Bluffton, IN, at 7 o’clock pm on October 7, 2025, the following proposed ordinance regarding the local income tax imposed within Wells County.
DEPARTMENT OF LOCAL GOVERNMENT FINANCE
LOCAL INCOME TAX
ORDINANCE TEMPLATE
ORDINANCE #2025-07
ORDINANCE MODIFYING LOCAL INCOME TAX RATES
WELLS COUNTY
BE IT ORDAINED by the County Council of Wells that a need now exists to modify the local income tax rates imposed in the following way:
Allocation Rate Category Existing LIT Rate Proposed LIT Rate
Certified Shares (IC 6-3.6-6) 1.4% 1.4%
Public Safety (IC 6-3.6-6) .20% .27%
Economic Development (IC 6-3.6-6) .25% .25%
Property Tax Relief Rate (IC 6-3.6-5) .14% 0%
Special Purpose Rate (IC 6-3.6-7- ) 0% 0%
Correctional or Rehabilitation Facilities .07% .07%
(IC 6-3.6-6-2.7)
Emergency Medical Service (IC 6-3.6-6-2.8) .04% .11%
Staff Expenses for State Judicial System 0% 0%
(IC 6-3.6-6-2.9)
Acute Hospital Care (IC 6-3.6-6-2.9) 0% 0%
Homestead Property Tax Replacement Credits 0% 0%
(IC 6-3.6-6-3.1)
Existing Proposed
Property Tax Credit Allocation Categories Percent Percent
(IC 6-3.6-5-6) of Revenue of Revenue
All Property Tax Allocation Categories % %
1% Allocation Type: 85% 0%
Homesteads eligible for a credit under
IC 6-1.1-20.6-7.5.
2% Allocation Type 15% 0%
Residential property, agricultural land, long term
care property, and other tangible property eligible
for a credit under IC 6-1.1-20.6-7.5.
3% Allocation Type % %
Nonresidential real property, personal property,
and other tangible property for a credit under
IC 6-1.1-20.6-7.5.
Residential property, as defined in IC 6-1.1-20.6-4. % %
Qualified Residential Property
Refers to any of the apartment complex, %
homestead, or residential rental property5
FOR COUNTIES DIRECTING A PORTION OF PUBLIC SAFETY REVENUE TO PSAP
The public safety allocation identified above includes revenue associated with an expenditure rate that was previously authorized for the purposes of funding the county’s public safety access point (“PSAP”). The revenue associated with this rate shall be directed to the PSAP prior to the distribution of the remainder of the public safety revenue.
Allocation Rate Category Existing LIT Rate Proposed LIT Rate
Public Safety (IC 6-3.6-6) .20% .27%
Local Income Tax Type Existing PSAP Rate Proposed PSAP Rate
Public Safety Access Point Rate .05% .12%
THIS SECTION IS RESERVED FOR LEVY FREEZE COUNTIES ONLY
The expenditure rate includes a rate associated with a levy freeze rate previously imposed under the former local option income tax statutes.
Allocation Rate Category Existing LIT Rate Proposed LIT Rate
Certified Shares (IC 6-3.6-6) 1.00% 1.00%
The levy freeze rate after adoption will be as follows:
Local Income Tax Type Existing Rate Proposed Rate
Levy Freeze Rate .4% .4%
BE IT FURTHER ORDAINED that a public hearing was held on the proposed local income tax rate modifications on October 7, 2025. Proper notice of the public hearing was provided pursuant to IC 5-3-1.
Duly adopted by the following vote of the members of said Wells County Council this 7th day of October 2025.
AYE NAY
Seth Whicker
Vicki Andrews
Steve Huggins
Todd Mahnensmith
Scott Elzey
Brandon Harnish
Brian Lambert
Attest: Lisa McCormick, Fiscal Officer
After the public hearing, the County Council of Wells may take action on the proposed ordinance. There is no remonstrance opportunity on any action taken on the proposed ordinance. The public hearing identified above is the taxpayer’s opportunity to express concerns and ask questions on the proposed ordinance.
Dated this 2nd day of September 2025.
Wells County Council
oj, nb 9/18
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