The department shall use the compiled data to assign points to each township government as follows:

1. (1) Two (2) points if a township government did not provide township assistance in calendar years 2023 and 2024 as provided in the annual reports submitted under IC 12-20-28-3 to the state board of accounts. The state board of accounts shall provide this information to the department.

2. (2) One (1) point if a township government does not actively manage fire protection or emergency medical services within the township on January 1, 2025. A township does not actively manage fire protection or emergency medical services if:

   1. (A) the township government does not allocate funds for fire protection or emergency medical services;
   2. (B) the township government is not a provider unit in a fire protection territory; or

   3. (C) at least seventy-five percent (75%) of the non-capital and non-debt service expenses expended from:

      1. (i) the township government's firefighting and emergency services fund or the firefighting fund and emergency services fund under IC 36-8-13-4 ; or

      2. (ii) the fire protection territory fund under IC 36-8-19-8 , if the township government is a provider unit in a fire protection territory;

         were payments to other governmental units, a volunteer fire department, or an independent fire company.

3. (3) One (1) point for each year that a township government did not file an annual finance report with the state board of accounts in 2023 or 2024.
4. (4) One (1) point for each year a township government did not file all required monthly upload reports as required by directive of the state board of accounts in 2024 or 2025.
5. (5) One (1) point if the township's annual appropriations and annual tax levy for 2023 were continued for the 2024 budget year under IC 6-1.1-17-3 (d) or IC 6-1.1-17-5 (f), as applicable.
6. (6) One (1) point if the township's annual appropriations and annual tax levy for 2024 were continued for the 2025 budget year under IC 6-1.1-17-3 (d) or IC 6-1.1-17-5 (f), as applicable.
7. (7) One (1) point if the sum of township assistance applications received by the township government in 2023 and 2024 is less than twenty-four (24) township assistance applications as provided in the annual reports submitted under IC 12-20-28-3 to the state board of accounts. The state board of accounts shall provide this information to the department.
8. (8) One (1) point for a township government that has a certified budget of less than one hundred thousand dollars ($100,000) for calendar year 2025.

9. (9) A maximum of one (1) point if:

   1. (A) a township did not have a candidate on the election ballot for the office of township trustee in either the 2018 or 2022 general election; or

   2. (B) a vacancy on July 1, 2026, in the position of township trustee has been vacant for at least thirty (30) calendar days.

      However, a point may not be assigned to a township under clause

   3. (A) if the township did not have a candidate on the ballot in the 2018 or 2022 general election for the office of township trustee and the office was timely filled under IC 3-13-10 or IC 3-13-11 (whichever is applicable) before the date of the first meeting of the township board that is required under IC 36-6-6-7 in the year following the general election. The election division (as defined in IC 3-5-2.1-37 ) shall, in consultation with the department, provide information available to the election division necessary for the department to carry out the requirements of this subdivision.

10. (10) A maximum of one (1) point if:

    1. (A) a township did not have a candidate on the election ballot for all offices of the township board in either the 2018 or 2022 general election; or

    2. (B) on July 1, 2026, there is at least one (1) vacancy on the township board that has been vacant for at least thirty (30) calendar days.

       However, a point may not be assigned to a township under clause

    3. (A) if the township did not have a candidate on the ballot in the 2018 or 2022 general election for at least one (1) township board member office and the office was timely filled under IC 3-13-10 or IC 3-13-11 (whichever is applicable) before the date of the first meeting that is required under IC 36-6-6-7 in the year following the general election. The election division (as defined in IC 3-5-2.1-37 ) shall, in consultation with the department, provide information available to the election division necessary for the department to carry out the requirements of this subdivision.

As added by P.L.134-2026, SEC.9.