Indiana · 2026 session · house
+32 / −211 words · LargeConfidence: high
This version of HB 1406 refines property tax statement mailing requirements by establishing clearer rules for when county treasurers must send statements to property owners. The Senate Tax and Fiscal Policy Committee introduced three new subsections that define tax 'liability' as amounts exceeding zero dollars, generally exempt treasurers from mailing statements for tax-exempt properties with no assessed value, but create a mandatory exception for counties that have opted to use property tax statements as assessment notices under IC 6-1.1-4-22—requiring those counties to mail statements to all property owners regardless of liability. The amendments restructure and clarify existing provisions that previously gave counties discretion to require universal mailings, replacing that discretionary framework with a clear mandate tied to the county's election to use combined statement/notice procedures.
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