Several charges on an Indianapolis property tax bill are not property tax. The most common are the stormwater user fee ($1.65 per billing unit per month in 2026), the solid waste disposal user fee ($32 per residential unit per year), and the downtown Economic Enhancement District fee. Some bills also carry liens for unpaid weed and trash cleanup, unsafe-building work, or sewer charges. None is a tax under Indiana's property tax article, so the 1%/2%/3% circuit breaker caps don't reduce them, a Form 130 appeal can't fix them, and each has its own dispute process.
The DLGF's 2026 TS-1 bill specification places them outside the tax calculation, in "Other Assessment" and "County Specific Charge" fields (the latter defined to cover stormwater, solid waste, and ditch fees). Our guide to reading an Indiana tax bill covers the tax tables; this post covers everything else.
Why the circuit breaker caps don't touch these charges
Under IC 6-1.1-20.6-7.5, the cap credit equals the amount by which your "property tax liability" goes over 1% (homestead), 2% (rental, ag land, long-term care), or 3% (everything else) of gross assessed value. IC 6-1.1-20.6-3 defines that liability as "liability for the tax imposed on property under this article," meaning IC 6-1.1.
User fees and special assessments come from other statutes and city ordinances, so they sit outside that math. A homeowner at the 1% cap still pays the full stormwater and solid waste fees on top, which is how a bill can exceed the cap (cap exposure explained; circuit breaker basics).
Stormwater user fee
What it is. A charge on every parcel with measurable impervious surface (roofs, driveways including gravel, parking lots), funding DPW's Marion County Stormwater Management District. It is imposed by Revised Code Sec. 131-422 under IC 8-1.5-5.
Rate. The City-County Council sets it by ordinance. Sec. 131-425 assigns one base billing unit (BBU) per 1,000 square feet of impervious area or fraction thereof, and raises the rate $0.05 per BBU automatically each January 1 through 2034. DPW's rate page lists $1.65 per BBU per month for 2026 ($19.80 a year per BBU); the schedule takes it to $1.70 on January 1, 2027 unless the council changes it. DPW's 2026 budget presentation projected $50.2 million in fee revenue.
Hypothetical: 2,400 square feet of roof and driveway is three BBUs: 3 × $1.65 × 12 = $59.40 for 2026.
Billing. For most taxable parcels the full-year fee rides on the spring and fall tax bills; exempt and some newly created parcels are invoiced directly.
Dispute. Under Sec. 676-304, pay the disputed fee in full, then petition the DPW director in writing within six months of receiving the bill. An account review officer decides (with a hearing on request), and that decision can be appealed to the Board of Public Works within 30 days. Separately, DPW grants three-year credits for approved stormwater management systems and has a pervious-area deck exclusion form. Contact: stormwater@indy.gov, 317-327-2015.
Solid waste disposal user fee: $32 a unit
Indianapolis funds trash two ways, treated differently on your bill:
| Charge | Type | Subject to caps? |
|---|---|---|
| Solid Waste Collection special service district levy | Ad valorem tax, part of your district rate | Yes |
| Solid waste disposal user fee | Flat fee per residential unit | No |
Revised Code Sec. 131-413 sets the disposal fee at $16 semiannually ($32 a year) per residential or apartment unit in the solid waste disposal special taxing district, unchanged since October 1, 1989. DPW's 2026 budget presentation confirms $32 per unit billed on tax bills, budgeting $9.0 million from it versus $45.2 million from the collection property tax.
Dispute. Sec. 131-415 mirrors the stormwater process: pay, then petition the DPW director within six months; an account review officer reviews it.
Liens certified onto your tax bill
Unpaid city charges become liens that, under IC 36-3-7-5, are certified to the auditor and placed on the tax duplicate "in the nature of a delinquent tax", enforceable through tax sale.
- High weeds and trash cleanup. Under Revised Code Sec. 575-7, Business and Neighborhood Services (BNS) bills abatement costs; unpaid after 10 days, they become a lien (plus a $10 perfection charge) that the BNS board certifies to the auditor as a special assessment. Dispute: request in writing an informal hearing before the BNS director, whose decision is final.
- Unsafe-building repairs and demolition. IC 36-7-9-13.5 lets unpaid costs be certified as a special assessment. Dispute: judicial review under IC 36-7-9-8 requires a verified complaint within 10 days of the hearing authority's action.
- Unpaid sewer and stormwater fees. IC 36-9-23-33(e), written for the county containing the consolidated city, certifies recorded sewer liens for collection with the next tax installment, and the auditor adds a $15 certification fee. Sec. 676-302 does the same for delinquent stormwater fees. DPW's stormwater contact handles lien releases.
Barrett Law improvement assessments (IC 36-9-37) and regulated-drain charges can also appear as other assessments. Ditches are covered in our drainage assessment guide.
Warning
A certified lien is collected as a delinquent tax. Paying only the tax portion of an installment leaves the parcel exposed to tax sale. Short on funds? See Marion County help options.
The Mile Square EED fee
Downtown commercial owners also pay the Economic Enhancement District fee, computed on gross assessed value and outside the caps. Because it tracks AV, it is the one charge here an assessment appeal also lowers. Rate, exemptions, and checks are in our EED fee guide.
What to do before the November 10 installment
- Find the non-tax lines. Separate them from the tax computed with your 2026 certified rate.
- Check the stormwater math. Impervious area, rounded up to the next 1,000 square feet, times $19.80 a year.
- Count your solid waste units. One residential unit should be $32 a year.
- Dispute in the right place and on time. DPW for user fees (pay, then petition within six months), BNS for weed and trash liens, court within 10 days for unsafe-building orders.
- Pay the full balance by November 10. See the fall installment guide.
The assessed value behind your actual tax is a separate fight. Check it in Property Lookup, and if it is wrong, our tax appeal service can build a 2027 case using the Form 130 checklist.