Bill > SB0187

This bill amends Indiana law regarding property tax assessment boards of appeals (PTABOAs) to establish a new residency requirement for board members, specifically mandating that all members must be Indiana residents for the entire duration of their term. The legislation applies to both multiple-county and single-county property tax assessment boards, and introduces a key transition provision that will cause the terms of any current board members who are not Indiana residents to expire on July 1, 2025. The bill requires the appropriate county appointing authority (such as the fiscal body or board of commissioners) to appoint a new resident member to complete the unexpired term of any non-resident member whose term is terminated. This change ensures that all property tax assessment board members have a direct local connection to the state, potentially improving their understanding of local property valuation and assessment processes. The bill maintains other existing qualifications for board members, such as being at least 18 years old and knowledgeable about property valuation, while adding this new residency stipulation to enhance local representation and engagement in property tax assessment processes.

Budget and Finance, Government Affairs

https://iga.in.gov/legislative/2025/bills/senate/187/details