Article
Why MUST matters: 10 reasons Indiana local governments should act now
May 13, 2026 · Authored by Paige E. Sansone
The Municipal Unit Strategic Taskforce (MUST) process represents one of the most significant local government planning efforts Indiana communities have faced in years. While the process may sound procedural, the implications are substantial: future Local Income Tax (LIT) allocations, service sustainability and long-term fiscal stability are all at stake.
MUST also creates a significant opportunity for municipalities and counties to influence how future funding decisions are made. Communities that engage early will be better positioned to protect essential services, defend existing revenue streams and advocate for long-term fiscal stability.
The process brings together municipalities, counties and other local governmental units to evaluate funding structures, discuss allocation priorities and develop recommendations that may influence future policy decisions.
(For a detailed overview of how the MUST process works, see our “MUST explained” article.)
Below are 10 reasons why MUST matters and why Indiana local governments should act now, not later.
1. MUST directly influences future Local Income Tax (LIT) outcomes
The MUST process creates a formal venue for municipalities and counties to help shape how LIT revenues may be allocated in the future. While outcomes are nonbinding, the discussions and recommendations developed through MUST may significantly influence legislative and policy decisions made by the Indiana General Assembly.
Communities that fail to participate risk having future funding decisions shaped without their input.
2. Nonparticipation still has consequences
Choosing not to engage in the MUST process does not preserve the status quo. Active participation is critical to defending existing revenue streams, advocating for essential public services and ensuring local priorities are reflected in future funding discussions.
Communities that engage early will be better positioned to protect current funding and prepare for future fiscal realities.
