SB 163 changesVarious property tax matters.

What changed

+675 / −1269 words · LargeConfidence: high

This bill comprehensively restructures Indiana's property tax appeal and veteran deduction framework by eliminating the current appeal system and substantially revising veteran deduction eligibility. The legislation removes all existing deadlines and procedures for taxpayers to appeal property tax assessments, including the elimination of grounds for challenging assessed values, clerical errors, and constitutional issues. Concurrently, it dismantles the entire structure of property tax deductions for disabled veterans and surviving spouses by removing military service requirements (90-day minimum, honorable discharge), disability thresholds (total disability or 62+ years with 10% disability), and all assessed value limits that currently cap eligibility ($175,000 for 2017-2019, $200,000 for 2020-2023, $240,000 for 2024-2026, and unlimited beginning 2027). The bill also eliminates assessor authority to enter buildings for assessment purposes, removes reporting requirements for substantial renovations affecting deductions, and deletes provisions allowing retroactive appeals and preliminary informal meetings with assessors.

Change log

• PREAMBLE >cont.

  removedhigh confidence

  Technical/conforming change

  This section contained standard legislative formatting instructions explaining how amendments, additions, and deletions are displayed in bill text. The removal of these boilerplate instructions does not alter the substance of the bill.

• SECTION 1 > (b)

  removedhigh confidence

  Assessor's building entry authority and permission requirements eliminated

  This section previously authorized township or county assessors to enter and examine buildings for assessment purposes after announcing their intention to owners or occupants, but required permission before entry. It also prohibited county property tax assessment boards and the Indiana board of tax review from ordering entry without owner or occupant permission. The entire subsection has been removed from the statute.

• SECTION 2 > (1)

  removedhigh confidence

  90-day military service requirement removed

  This subsection previously required that an individual served in the military or naval forces of the United States for at least 90 days. The entire provision has been removed from the bill. Without additional context about the broader section, this removal eliminates a specific military service duration threshold.

• SECTION 2 > (2)

  removedhigh confidence

  Honorable discharge requirement removed