Indiana 2025 Regular Session

Indiana House Bill HB1379 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	HOUSE BILL No. 1379
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-1.1-12-47.
7	7	Synopsis: Property tax deduction for water conservation. Provides a
8	8	property tax deduction for the use of permeable pavement in new
9	9	construction projects.
10	10	Effective: January 1, 2026.
11	11	Boy
12	12	January 13, 2025, read first time and referred to Committee on Ways and Means.
13	13	2025 IN 1379—LS 6282/DI 125 Introduced
14	14	First Regular Session of the 124th General Assembly (2025)
15	15	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
16	16	Constitution) is being amended, the text of the existing provision will appear in this style type,
17	17	additions will appear in this style type, and deletions will appear in this style type.
18	18	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
19	19	provision adopted), the text of the new provision will appear in this style type. Also, the
20	20	word NEW will appear in that style type in the introductory clause of each SECTION that adds
21	21	a new provision to the Indiana Code or the Indiana Constitution.
22	22	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
23	23	between statutes enacted by the 2024 Regular Session of the General Assembly.
24	24	HOUSE BILL No. 1379
25	25	A BILL FOR AN ACT to amend the Indiana Code concerning
26	26	taxation.
27	27	Be it enacted by the General Assembly of the State of Indiana:
28	28	1 SECTION 1. IC 6-1.1-12-47 IS ADDED TO THE INDIANA CODE
29	29	2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
30	30	3 JANUARY 1, 2026]: Sec. 47. (a) This section applies to a project
31	31	4 completed after December 31, 2025.
32	32	5 (b) As used in this section, "permeable pavement" means
33	33	6 pervious concrete, porous asphalt, permeable pavers, or any other
34	34	7 form of pervious or porous paving material that is intended to
35	35	8 allow passage of water through the pavement section and may
36	36	9 include an aggregate base that provides structural support and acts
37	37	10 as a storm water reservoir.
38	38	11 (c) A person may claim a deduction from the assessed value of
39	39	12 the person's real property that is constructed using permeable
40	40	13 pavement and maintained for continued permeability.
41	41	14 (d) The amount of the deduction is equal to:
42	42	15 (1) the percentage of the person's real property on which a
43	43	16 permeable pavement is installed and maintained; multiplied
44	44	17 by
45	45	2025 IN 1379—LS 6282/DI 125 2
46	46	1 (2) the assessed value of the person's real property.
47	47	2 (e) A person who desires to claim the deduction provided by this
48	48	3 section must file a statement with the auditor of the county in
49	49	4 which the person resides. The application must contain the
50	50	5 information and be in the form prescribed by the department of
51	51	6 local government finance. To obtain the deduction for a desired
52	52	7 calendar year in which property taxes are first due and payable,
53	53	8 the statement must be completed, dated, and filed with the county
54	54	9 auditor on or before January 15 of the calendar year in which the
55	55	10 property taxes are first due and payable. The statement may be
56	56	11 filed in person or by mail. If mailed, the mailing must be
57	57	12 postmarked on or before the last day for filing.
58	58	2025 IN 1379—LS 6282/DI 125