IndianaOfficials need permission to enter property for county property tax appeal inspections
In Indiana's county property tax appeal process, officials need permission to enter property for an inspection, and decisions on appealed tangible property generally cannot raise its disputed assessed value.
What it does
During a property tax appeal, county board members and assessing officials must get the taxpayer's permission before entering the property to inspect it. The board cannot order entry without permission.
When someone appeals the assessed value of tangible property, an informal meeting or county board hearing generally cannot raise it above the original disputed value. Substantial renovations, new improvements, zoning changes, or changes in use are exceptions.
Former assessors and their workers cannot help others appeal assessments they worked on substantially before a county board or the Indiana board when the property is in their former county or township. They may appear about their own property.
State tax officials must report on computer-based home values, monthly property tax payments, and other assessment methods. They must present the reports to lawmakers by November 1, 2026.
Argument forRequiring permission could let taxpayers refuse entry when officials want to inspect their property during a county property tax appeal.
Argument againstIf a taxpayer refuses entry, the permission rule might make it harder for a county board to check disputed property details.
More detail
County boards and assessing officials must get the taxpayer's permission before entering property for an inspection. This applies to property inspections during a county property tax appeal. A county board cannot order entry without the taxpayer's permission. This rule takes effect when the act passes.
Officials at an informal meeting and county boards after a hearing generally cannot raise an appealed tangible property's assessed value above its original disputed value. This covers appealed tangible property when the decision follows an informal meeting or county board hearing. The limit does not apply to increases tied to substantial renovations, new improvements, zoning changes, or changes in use. This rule takes effect when the act passes.
Certain former assessors and workers cannot help another person appeal an assessment they worked on substantially before a county board or the Indiana board. The property must be in the person's former county or township, depending on where they worked. The person must have worked personally and substantially on that assessment. The restriction applies even without pay, but the person may appear about their own property. This rule takes effect when the act passes.
The Department of Local Government Finance must prepare three reports for lawmakers. The reports cover computer-based home valuations, monthly property tax payments, and alternatives to current assessment methods. The department must present all three reports to a legislative study committee by November 1, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 5Signed by the Governor Mike BraunBecame Law
- Mar 5Public Law 114Major
- Feb 27Signed by the SpeakerMajor
- Feb 27Signed by the President of the SenateMajor
- Feb 27Signed by the President Pro TemporeMajor
- Feb 25Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0
- Vote recorded SB 163 - Rogers. Result: pass.Upper
- Feb 24Motion to concur filedMinor
- Feb 24Returned to the Senate with amendmentsMinor
- Feb 23Third reading: passed; Roll Call 304: yeas 94, nays 0Passed House
- Vote recorded SB 163 - Snow - 3rd Reading. Result: pass.Lower
- Feb 19Second reading: ordered engrossedMinor
- Feb 17Committee report: amend do pass, adoptedMinor
- Feb 2First reading: referred to Committee on Ways and MeansMinor
- Jan 29Referred to the HouseMinor
- Jan 28Third reading: passed; Roll Call 120: yeas 48, nays 0Passed Senate
- Vote recorded SB 163 - Rogers - 3rd Reading. Result: pass.Upper
- Jan 28House sponsor: Representative Snow
- Jan 28Cosponsors: Representatives O'Brien, Miller D
- Jan 28Senator Buck added as coauthor
- Jan 27Amendment #2 (Rogers) prevailed; voice voteMajor
- Jan 27Second reading: amended, ordered engrossedMinor
- Jan 22Senators Gaskill, Niemeyer, Walker K added as coauthors
- Jan 22Senator Holdman added as third author
- Jan 20Committee report: amend do pass, adoptedMinor
- Jan 20Senator Pol added as coauthor
- Jan 15Senators Doriot, Baldwin, Qaddoura, Randolph added as coauthors
- Jan 6Senator Buchanan added as second author
- Jan 5Authored by Senator Rogers
- Jan 5First reading: referred to Committee on Tax and Fiscal PolicyIntroduced
Taxes & BudgetGovernment & Ethics