Municipal Unit Strategic Taskforce (MUST) Meeting - September 29th, 2026

The Delaware County Municipal Unit Strategic Taskforce (MUST) meeting, held September 29, 2026 (recording metadata is dated September 30), reviewed a revised local income tax (LIT) distribution model for the transition to Indiana’s new tax structure. The model sets a countywide rate of 1.31%, below the current 1.5% rate, with the county-authorized municipal rate raised from 0.35% to 0.45% and the fire/EMS rate reduced from 0.40% to 0.22%. The presentation estimated distributions would be about $2 million higher overall than 2026 distributions, while six of eight municipalities would be made whole; Eaton, Chesterfield, and some township services were discussed as facing potential shortfalls. The proposed fire/EMS revenue allocation is 90% to municipalities and 10% to the county, though participants noted state law does not clearly specify how the revenue must be distributed or spent. EDIT payments and their incorporation into the new distribution structure were also discussed.

The committee recorded support for the 1.31% model, with one member expressing reservations and another abstaining. Members emphasized that the vote is nonbinding and will inform a distribution report to the state due November 2; final municipal opt-in or opt-out decisions are expected in mid-to-late 2027. No contracts, purchases, bids, or other procurement activity were identified.