Indiana · 2026 session · senate
SB 163Various property tax matters.
- Status
- Signed into law
- Latest action
- — Public Law 114
- Primary sponsor
- Linda Rogers (Republican)
- AGENCIES; Department of Local Government Finance (DLGF)
- TAXES; Credits
- TAXES; Property Taxes
- TECHNOLOGY; Communication (Including Internet, Phone Lines, Print Media, Radio, and Television)
- UTILITIES; Generally
Latest change summary
+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.
- Eliminates the requirement that assessing officials bear burden of proof when property assessments increase by more than 5% year-over-year
- Repeals taxpayer protection that prevented assessors from increasing property values until the next four-year cyclical assessment after a successful appeal
- Removes multiple appeal pathways including settlement-based adjusted payments, correction-of-error appeals, and challenges based on substantial improvements or zoning changes
- Extends affordable and workforce housing state tax credit program sunset from July 1, 2028 to July 1, 2033 (5-year extension with $30 million annual cap)
- Prohibits county assessors from entering property for physical inspections without owner permission
AI-assisted summary grounded in bill text — verify against official sources before relying on it for counsel work.
Sponsors
- Linda Rogers (Republican) · authorprimary
- Brian Buchanan (Republican) · authorprimary
- Travis Holdman (Republican) · authorprimary
- Blake Doriot (Republican) · coauthor
- Scott Baldwin (Republican) · coauthor
- Fady Qaddoura (Democratic) · coauthor
- Lonnie Randolph (Democratic) · coauthor
- Rodney Pol (Democratic) · coauthor
- Mike Gaskill (Republican) · coauthor
- Rick Niemeyer (Republican) · coauthor
- Kyle Walker (Republican) · coauthor
- James Buck · coauthor
Effective dates
What law changes on each date. Different sections can land on different dates.
- Upon passageIn effect
- amendsIC 6-1.1-15-1.2
- amendsIC 6-1.1-15-17.3
- July 1, 2026In effect
- amendsIC 6-1.1-49-11
- amendsIC 6-1.1-49-4
- amendsIC 6-3.1-35-12
- amendsIC 6-3.1-35-7
- amendsIC 6-3.1-35-8
What takes effect when — from the latest version's statute changes.
Versions
- Introduced Senate Bill (S)
- Senate Bill (S)
- Engrossed Senate Bill (H)
- Enrolled Senate Bill (S)
Legislative history
- Signed by the Governor
- Public Law 114
- Signed by the President of the Senate
- Signed by the Speaker
- Signed by the President Pro Tempore
- Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0
- Motion to concur filed
- Returned to the Senate with amendments
- Third reading: passed; Roll Call 304: yeas 94, nays 0
- Second reading: ordered engrossed
- Committee report: amend do pass, adopted
- First reading: referred to Committee on Ways and Means
- Referred to the House
- House sponsor: Representative Snow
- Senator Buck added as coauthor
- Third reading: passed; Roll Call 120: yeas 48, nays 0
- Cosponsors: Representatives O'Brien, Miller D
- Amendment #2 (Rogers) prevailed; voice vote
- Second reading: amended, ordered engrossed
- Senators Gaskill, Niemeyer, Walker K added as coauthors
Official sources
- Fiscal Note: SB0163.05.ENRH.FN001PDF
About this page
- Is this the official Indiana bill page?
- No — this is Billy’s public legislative record for SB 163. Official source links are listed above when publishers provide them.
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