Introduced Version
HOUSE BILL No. 1379
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-12-47.
Synopsis: Property tax deduction for water conservation. Provides a
property tax deduction for the use of permeable pavement in new
construction projects.
Effective: January 1, 2026.
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January 13, 2025, read first time and referred to Committee on Ways and Means.
2025 IN 1379—LS 6282/DI 125 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,
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 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1379
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 6-1.1-12-47 IS ADDED TO THE INDIANA CODE
2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
3 JANUARY 1, 2026]: Sec. 47. (a) This section applies to a project
4 completed after December 31, 2025.
5 (b) As used in this section, "permeable pavement" means
6 pervious concrete, porous asphalt, permeable pavers, or any other
7 form of pervious or porous paving material that is intended to
8 allow passage of water through the pavement section and may
9 include an aggregate base that provides structural support and acts
10 as a storm water reservoir.
11 (c) A person may claim a deduction from the assessed value of
12 the person's real property that is constructed using permeable
13 pavement and maintained for continued permeability.
14 (d) The amount of the deduction is equal to:
15 (1) the percentage of the person's real property on which a
16 permeable pavement is installed and maintained; multiplied
17 by
2025 IN 1379—LS 6282/DI 125 2
1 (2) the assessed value of the person's real property.
2 (e) A person who desires to claim the deduction provided by this
3 section must file a statement with the auditor of the county in
4 which the person resides. The application must contain the
5 information and be in the form prescribed by the department of
6 local government finance. To obtain the deduction for a desired
7 calendar year in which property taxes are first due and payable,
8 the statement must be completed, dated, and filed with the county
9 auditor on or before January 15 of the calendar year in which the
10 property taxes are first due and payable. The statement may be
11 filed in person or by mail. If mailed, the mailing must be
12 postmarked on or before the last day for filing.
2025 IN 1379—LS 6282/DI 125