Introduced Version
HOUSE BILL No. 1086
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1.
Synopsis: Remediation of tax sale parcels. Permits a county treasurer
to require purchasers of designated parcels of real property that are: (1)
located in a consolidated city; and (2) subject to tax sale, and purchased
at or as a separate part of a tax sale; to submit remediation plans
describing how the purchasers will bring the parcels of real property
into compliance with a building code or ordinance of a consolidated
city after the redemption period ends.
Effective: July 1, 2025.
Moed
January 8, 2025, read first time and referred to Committee on Ways and Means.
2025 IN 1086—LS 6017/DI 137 Introduced
First Regular Session of the 124th General Assembly (2025)
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,
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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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 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1086
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 6-1.1-24-5.8 IS ADDED TO THE INDIANA
2 CODE AS A NEW SECTION TO READ AS FOLLOWS
3 [EFFECTIVE JULY 1, 2025]: Sec. 5.8. (a) This section applies only
4 to a parcel of real property that is:
5 (1) in violation of a building code or ordinance of a
6 consolidated city at the time the parcel of real property is
7 made available for tax sale under this chapter; and
8 (2) located in a consolidated city.
9 This section does not apply to a parcel of real property that is used
10 as a principal place of residence and received a homestead
11 standard deduction under IC 6-1.1-12-37 for the most recent
12 assessment date.
13 (b) A county treasurer may require the purchaser of a tax sale
14 certificate to provide the county treasurer with a remediation plan
15 describing how the purchaser will bring the parcel of real property
16 into compliance with the building code or ordinance after the
17 redemption period ends.
2025 IN 1086—LS 6017/DI 137 2
1 (c) A county treasurer must designate the parcels of real
2 property subject to subsection (b) prior to a sale under section 5 of
3 this chapter. Subsection (b) may apply to not more than five
4 percent (5%) of the total number of parcels listed for sale under
5 section 5 of this chapter. The redevelopment commission may assist
6 the county treasurer in designating the parcels of real property
7 subject to subsection (b).
8 (d) A county treasurer may offer for sale the parcels of real
9 property subject to subsection (b) as a separate part of a regularly
10 scheduled sale under section 5 of this chapter.
11 SECTION 2. IC 6-1.1-25-21 IS ADDED TO THE INDIANA CODE
12 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
13 1, 2025]: Sec. 21. (a) This section applies to a parcel of real
14 property that is:
15 (1) sold under IC 6-1.1-24-5.8(b); and
16 (2) in violation of a building code or ordinance of a
17 consolidated city at the time a tax deed is issued for the parcel
18 of real property.
19 (b) A county auditor must include language in the tax deed
20 requiring the purchaser to remedy any violations of a building
21 code or ordinance on the parcel of real property not later than
22 eighteen (18) months after the date the tax deed is issued by the
23 county auditor.
24 (c) If a purchaser fails to remedy any violations of a building
25 code or ordinance under subsection (b), the parcel of real property
26 is subject to forfeiture.
27 (d) Before January 1, 2026, and before each January 1
28 thereafter, the county executive shall provide an annual report
29 concerning the remediation program established by this section
30 and IC 6-1.1-24-5.8 to the legislative council in an electronic format
31 under IC 5-14-6.
2025 IN 1086—LS 6017/DI 137