Delaware County MUST Meeting - September 1st, 2026

The Delaware County Municipal Unit Strategic Task Force (MUST) convened on September 1, 2026, to discuss the restructuring of local income tax (LIT) rates following recent Indiana legislation. The meeting focused on reviewing four revenue-neutral scenarios for LIT distribution among the county, municipalities, and non-municipal units, considering whether larger municipalities like Muncie and Yorktown opt in or out of countywide municipal rates. Detailed presentations by Policy Analytics highlighted the impact of these scenarios on tax rates, revenue allocations, and the financial implications for various municipalities and taxing units. Key procurement-related discussions included the potential need for interlocal agreements or shared services to address revenue shortfalls in smaller municipalities. The task force emphasized the importance of feedback from municipalities to inform the final report due to the Department of Local Government Finance by November 2. No formal votes were taken, but Muncie’s mayor stated the city will opt in to the countywide rate, narrowing the likely scenarios. The next meeting was scheduled for September 29 to revisit the preferred scenario and aim for a consensus recommendation.