LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6040 NOTE PREPARED: Oct 16, 2023
BILL NUMBER: HB 1321 BILL AMENDED:
SUBJECT: Tax Sale Procedures.
FIRST AUTHOR: Rep. Zimmerman BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Local
DEDICATED
FEDERAL
Summary of Legislation: This bill provides immunity from civil liability and civil and criminal trespass to
a person who is a tax sale certificate holder or an applicant for a tax deed who enters an abandoned or vacant
property during the statutory redemption period to perform routine maintenance in order to remedy an
existing or anticipated ordinance violation imposed by a political subdivision.
Effective Date: January 1, 2025.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues: The bill would permit the purchaser of a property via tax sale to be granted
access to the property during the tax sale redemption period in order to remedy any ordinance violations
imposed by the local unit of government. The bill's provisions may result in a decrease in revenue from
ordinance violations fines/penalties for county, city, and/or town local units of government to the extent that
the purchaser’s remediation of said issues would alleviate the need for the local unit for assessing further
fine/penalties. The potential decrease will be contingent on factors such as the number of real property
parcels subject to tax sale that have ordinance violations subject to fines/penalties and the number of the
purchasers of these properties who would try to remedy the violations during the tax sale redemption period.
State Agencies Affected:
HB 1321 1 Local Agencies Affected: County, city, and town local units of government.
Information Sources:
Fiscal Analyst: James Johnson, 317-232-9869.
HB 1321 2