MUST Meeting 10-15-2026

Kosciusko County’s MUST meeting on October 15, 2026, brought county and municipal representatives together to review local income tax (LIT) options for the state-required MUST-1 submission, due November 2. The County Council said it would keep the current LIT rate unchanged for now, citing uncertainty and two upcoming legislative sessions before any decision would need to take effect. A motion passed to maintain the status quo while seeking, to the best extent possible, to make communities whole for future property-tax and LIT losses. Representatives generally supported no immediate rate change; some noted potential arrangements to share revenue with Elkhart County and concerns about how future losses would affect local services. No procurement, contract awards, or purchasing decisions were identified.

Discussion and public comment raised uncertainty about the effects of state tax changes, including property-tax assessments and credits, local revenue distributions, school operating budgets, and library funding. Participants said the state had not provided sufficient information or tools to assess future revenue impacts and encouraged communities to remain aligned in their message to the state. The County will prepare and submit the MUST-1 form to the DLGF, and representatives may provide supporting materials within about five days. Participants agreed to reconvene in approximately six months, after the next legislative session.