Indiana · 2026 session · senate
+675 / −1269 words · LargeConfidence: high
This version of SB 163 substantially narrows property tax appeal rights and taxpayer protections while adding new reporting requirements and extending a housing tax credit. The bill removes critical taxpayer protections including: the requirement that assessing officials bear the burden of proof when assessments increase by more than 5%; restrictions preventing assessors from increasing property values after successful taxpayer appeals; and provisions allowing taxpayers to obtain adjusted tax payments through settlement agreements. The bill eliminates multiple pathways for challenging assessments, including correction-of-error appeals and challenges based on substantial renovations or zoning changes. On the administrative side, it prohibits county assessors from conducting physical property inspections without owner permission. The bill requires the Department of Local Government Finance to prepare reports examining alternatives to current property assessment methods and studying an internet portal for monthly tax payments, both due to the interim fiscal policy committee by November 2026. Finally, it extends the affordable and workforce housing tax credit program sunset from July 1, 2028 to July 1, 2033, maintaining the $30 million annual cap.
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