Bill > SJR0023

This joint resolution proposes an amendment to the Indiana State Constitution that would require the General Assembly to exempt homestead property from taxation for individuals who are 65 years of age or older. Specifically, the amendment would add a new section to Article 10 mandating that any tangible property used as a principal residence by homeowners, contract buyers, or individuals with a beneficial interest in the property be fully exempt from property taxation if the person is at least 65 years old. The proposed constitutional amendment follows Indiana's existing framework for property tax exemptions and limitations, which already includes provisions for various types of property and tax liability caps. This resolution represents a targeted effort to provide tax relief for senior citizens by completely removing their primary residential property from property tax obligations. As a constitutional amendment, the proposal must be agreed to by two consecutive sessions of the Indiana General Assembly before it can be put to a voter referendum.

Budget and Finance

https://iga.in.gov/legislative/2025/resolutions/senate/joint/23/details