IndianaElimination of annual adjustments of assessed values.
What it does
Eliminates the annual adjustments (or "trending") to assessed values of certain real property for assessment dates beginning after December 31, 2025. Retains the provisions in current law that require four year cyclical reassessments. Allows a reassessment plan for the four year cyclical reassessments to include trending factors in the plan.
More detail
Does not eliminate the annual adjustment for agricultural land. Makes conforming changes. Makes technical corrections.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jan 8Authored by Senator NiemeyerLatest
- Jan 8First reading: referred to Committee on Tax and Fiscal PolicyIntroduced