Indiana would use computer models to assess tangible property except farmland

County auditors would take over local assessors' duties. State finance officials would later assess property using computer models. The county transfer covers county and township assessor offices in existence on May 10, 2026. The state system would cover tangible property across Indiana except agricultural land. The county transfer would occur July 1, 2026. State computer assessments would start when the system is ready, no later than the 2037 assessment date.

The state would keep certain property values used to calculate taxes at their 2026 levels. The rule covers tangible property in Indiana except agricultural land. Property taxes and penalties could still be collected. Existing exemptions and deductions would remain available. The rule would apply to assessment dates after December 31, 2026, and before the state first uses its computer system.

State finance officials would apply a credit to covered property tax bills. The credit covers taxable property, including a mobile or manufactured home used as a residence when it is not assessed as real estate. The credit would apply after other credits and deductions. It would not cover interest or penalties. The credit would apply from taxes first due in 2028 through the first taxes due based on state computer assessments.

County commissioners would take over township trustees' duties and run township assistance across each county. The transfer covers trustee duties in every township, including local aid for people in need. Aid requests still undecided at the close of December 31, 2026, would count as new county applications. Counties would provide aid approved before January 1, 2027, but not yet paid. Trustees' terms would expire December 31, 2026, and counties would take over January 1, 2027.

The state transportation department would set local bridge inspection rules and exempt some bridges from requirements. The rules would apply to local bridge inspections across Indiana. The department would choose exemptions it finds would lower costs while meeting state and federal inspection standards. The department would have to develop and put the rules in place before October 1, 2026.