summary
Introduced
01/05/2026
01/05/2026
In Committee
01/05/2026
01/05/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Assessment of property. Provides that all tangible property that is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner regardless of: (1) who owns the tangible property; or (2) who the person or entity is that is liable for property taxes due on the tangible property. Requires a county assessor to, as soon as possible, post an approved reassessment plan on the department of local government finance's (DLGF) website and any transparency portal developed by the state regarding public information. Provides that if an assessor changes the underlying parcel characteristics, including property classification or agricultural land type, of a property, based on verifiable evidence of a change in use, the assessor shall provide notice to the property owner that includes all verifiable evidence used to change assessment methods from agricultural land and document each change and the reason that each change was made for any class of property. Provides that land shall be assessed or reassessed as agricultural land only when it is devoted to agricultural use regardless of: (1) who owns the land; or (2) who the person or entity is that is liable for property taxes due on the land. Requires the DLGF to inform assessors and the presidents of county councils in writing if it finds that: (1) the reassessment of a group of parcels under a county's reassessment plan or other property assessment activities are not being properly conducted; (2) work required to be performed by local officials is not being properly conducted; or (3) property assessments are not being properly made. Provides that the failure of the DLGF to inform local officials shall be construed as an indication by the DLGF that assessment activities are being conducted properly. Requires the DLGF, if it determines that assessment activities are not being conducted properly, to order a state conducted assessment or reassessment.
AI Summary
This bill modifies Indiana's property assessment laws to ensure more uniform and transparent property tax assessments across the state. The bill requires that all tangible property be assessed on a "just valuation basis" without regard to the property owner's identity, and mandates that county assessors post their approved reassessment plans on the Department of Local Government Finance (DLGF) website and state transparency portals. When assessors change a property's underlying characteristics—such as property classification or agricultural land type—they must now provide detailed notice to property owners, including verifiable evidence for the changes. The bill also clarifies that land shall be assessed as agricultural only when it is actually devoted to agricultural use, regardless of ownership, and adds a provision that places the burden of proof on assessors when changing the classification of agricultural land. Additionally, the bill strengthens the DLGF's oversight by requiring (rather than allowing) the department to inform local officials about improper assessment activities and mandating a state-conducted reassessment if assessment problems are identified. The changes are set to take effect retroactively on January 1, 2025, and an emergency clause is included to emphasize the bill's immediate importance.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Representative Culp added as coauthor (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://iga.in.gov/legislative/2026/bills/house/1139/details |
| BillText | https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1139/HB1139.01.INTR.pdf |
| Fiscal Note #1: Introduced | https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1139/fiscal-notes/HB1139.01.INTR.FN001.pdf |
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