Details from the final day of the Indiana legislative session:

$26 billion, two-year state budget: House Bill 1001

Schools

-- Average base funding boost of 3.6 percent a year. Gary still loses $11 million; it's one of nine districts to see cuts.

-- $92 million over two years for full-day kindergarten grants to districts that choose to offer the program.

-- $41 million a year for student remediation and testing -- a $10 million annual boost.

-- $39 million a year to cover the full cost of free textbooks to low-income students. The state had paid 60 percent.

-- $6.9 million a year (up from $700,000) for a program serving students with limited English proficiency.

Other

-- $150,000 a year to the Northwest Indiana Law Enforcement Academy, which doesn't come at expense of Lake County tourism.

-- Governor must get State Budget Committee approval for contracts exceeding four years or $10 million.

-- $100,000 to study efficiency and effectiveness of charter schools.

-- Universities must get approval from lawmakers for tuition hikes that exceed recommended amounts.

Projects

-- $2 million for Little Calumet River levee work.

-- $2 million to dredge Cedar Lake.

-- $2.4 million in bonding authority for architectural and engineering work on the new Gyte Building at Purdue University Calumet.

-- $8 million in bonding authority for a parking garage at Purdue University North Central.

-- $1 million in bonding authority for architectural and engineering for a student services and recreation center at Purdue North Central.

Property tax relief: House Bill 1478

-- Forces Lake County to adopt a 1 percent income tax or lose the ability to increase property taxes above '07 levels

-- Homeowners get "rebates" around first of year to reduce average tax hike from 24 percent to 10 percent. Costs state $300 million.

-- Homeowners get another $250 million in direct homestead credits in 2008.

-- Circuit breaker stays at 2 percent for homeowners statewide. Caps tax bills at $2,000 on a home assessed at $100,000.

-- Circuit breaker increased to 3 percent for landlords and businesses. Takes effect on payable 2010 bills.

-- Homestead deduction stays at $45,000 this year and next year. Drops $1,000 per year to settle at $40,000 in 2013.

-- Property value caps on senior and disabled veteran deductions increased 26 percent to offset trending.

-- Taxpayers given 45 days (this year only) to appeal property assessments.

-- Counties allowed to freeze property taxes and shift new spending to income tax equal to what they'd receive in levy growth.

-- Counties can pass new income tax of up to 1 percent if all proceeds are dedicated to property tax relief.

-- Counties that pass income tax for property tax relief can impose an additional 0.25 percent income tax for public safety spending.

-- County control boards created to decide fate of construction projects exceeding $7 million.

-- Circuit breaker appeal boards created for "distressed" counties where local units face heavy losses under cap.

-- School operating (general) funds exempted from countywide budget shortfall created by circuit breaker.

A gift from the General Assembly

As part of the rebate plan, counties must send the following message to homeowners:

"A portion of your local property taxes due in 2007 are being refunded due to tax relief provided by the Indiana General Assembly. Your refund is in the amount of $________. If you did not receive a check because you pay your property taxes through an escrow account along with your mortgage, your lender will receive the refund and should adjust your payments accordingly."