*SB0157.2*
January 31, 2024
SENATE BILL No. 157
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DIGEST OF SB 157 (Updated January 30, 2024 11:41 am - DI 129)
Citations Affected: IC 6-1.1; noncode.
Synopsis: Landlocked property. Defines "landlocked property" as real
property that has been shut off from all public highways as a result of
the vacation of one or more public highways. Provides that if an action
of the state, or an agency or political subdivision of the state, causes
real property to become landlocked property, the county assessor of the
county in which the landlocked property is located must assess the
value of the landlocked property at zero for as long as the property
qualifies as landlocked property if the property owner files an affidavit
stating that the property does not have access to any public highway.
Effective: January 1, 2024 (retroactive).
Buck
January 8, 2024, read first time and referred to Committee on Local Government.
January 25, 2024, amended, reported favorably — Do Pass; reassigned to Committee on
Tax and Fiscal Policy.
January 30, 2024, amended, reported favorably — Do Pass.
SB 157—LS 6582/DI 134 January 31, 2024
Second Regular Session of the 123rd General Assembly (2024)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2023 Regular Session of the General Assembly.
SENATE BILL No. 157
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-1.1-50.2 IS ADDED TO THE INDIANA CODE
2 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
3 JANUARY 1, 2024 (RETROACTIVE)]:
4 Chapter 50.2. Vacation of a Public Highway Resulting in
5 Landlocked Property
6 Sec. 1. As used in this chapter, "landlocked property" means
7 real property that has been shut off from all public highways as a
8 result of the vacation of one (1) or more public highways.
9 Sec. 2. If an action of the state, or an agency or political
10 subdivision of the state, causes real property to become landlocked
11 property, the county assessor of the county in which the landlocked
12 property is located must assess the value of the landlocked
13 property at an amount equal to zero (0) for as long as the property
14 qualifies as landlocked property, if the owner of the property
15 complies with section 3 of this chapter.
16 Sec. 3. The county assessor may only reduce the assessment of
17 a property under this chapter if the owner of the property files an
SB 157—LS 6582/DI 134 2
1 affidavit with the county assessor stating that the property does not
2 have access to any public highway as a result of the state or an
3 agency or political subdivision of the state vacating one (1) or more
4 public highways. The affidavit must be signed under oath by the
5 owner of the property.
6 SECTION 2. [EFFECTIVE JANUARY 1, 2024 (RETROACTIVE)]
7 (a) IC 6-1.1-50.2, as added by this act, applies to assessment dates
8 occurring after December 31, 2023.
9 (b) This SECTION expires January 1, 2027.
10 SECTION 3. An emergency is declared for this act.
SB 157—LS 6582/DI 134 3
COMMITTEE REPORT
Madam President: The Senate Committee on Local Government, to
which was referred Senate Bill No. 157, has had the same under
consideration and begs leave to report the same back to the Senate with
the recommendation that said bill be AMENDED as follows:
Page 1, line 11, delete "either:".
Page 1, delete lines 12 through 15.
Page 1, line 16, delete "(2)".
Page 1, run in lines 11 through 16.
and when so amended that said bill do pass and be reassigned to the
Senate Committee on Tax and Fiscal Policy.
(Reference is to SB 157 as introduced.)
BUCK, Chairperson
Committee Vote: Yeas 10, Nays 0.
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COMMITTEE REPORT
Madam President: The Senate Committee on Tax and Fiscal Policy,
to which was referred Senate Bill No. 157, has had the same under
consideration and begs leave to report the same back to the Senate with
the recommendation that said bill be AMENDED as follows:
Page 1, line 14, delete "property." and insert "property, if the
owner of the property complies with section 3 of this chapter.
Sec. 3. The county assessor may only reduce the assessment of
a property under this chapter if the owner of the property files an
affidavit with the county assessor stating that the property does not
have access to any public highway as a result of the state or an
agency or political subdivision of the state vacating one (1) or more
public highways. The affidavit must be signed under oath by the
owner of the property.".
and when so amended that said bill do pass.
(Reference is to SB 157 as printed January 26, 2024.)
HOLDMAN, Chairperson
Committee Vote: Yeas 11, Nays 0.
SB 157—LS 6582/DI 134