LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 7744 NOTE PREPARED: Jan 12, 2025
BILL NUMBER: HB 1569 BILL AMENDED:
SUBJECT: Tax Sale Deeds.
FIRST AUTHOR: Rep. Hatcher BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Local
DEDICATED
FEDERAL
Summary of Legislation: This bill provides that a tax sale purchaser may file a petition with the court not
later than 30 days after the date of the sale to seek a determination that the real property is vacant or
abandoned. It specifies that the effect of a court's determination that the real property is vacant or abandoned
is that: (1) the owner has no right to redeem the real property; and (2) the county auditor shall issue a deed
to the real property that conveys a fee simple interest to the purchaser.
This bill sets forth the: (1) contents of notices required to be given before the court hearing on vacancy or
abandonment; and (2) standards to be used in determining vacancy or abandonment. The bill also provides
that the procedure to seek a post-sale petition to determine vacancy or abandonment does not apply to vacant
or abandoned real property that is on the list prepared by the county auditor under current law.
Effective Date: July 1, 2024.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures: County Auditors: This bill’s requirements may result in an increase
to the county auditor’s administrative workload, as well as a potential additional expense, due to the public
notice for a tax sale having to include a statement indicating that the owner will have no right to redeem the
real property if the real property is determined to be vacant or abandoned by the local courts.
Local Courts: This bill’s requirements may result in an increase in the administrative workload for the local
courts to the extent that tax sale purchasers will request a determination hearing from the courts on certifying
a real property as vacant or abandoned in order to expedite the process for the purchaser to acquire the deed
for the property.
Explanation of Local Revenues: This bill’s provisions may result in greater property tax revenue for local
units of government assuming that it provides more opportunities for abandoned or vacant properties
HB 1569 1 acquired at tax sale, which are not currently generating any tax property tax revenue, to be utilized as active
properties on the tax rolls where the owners are staying current with property tax payments. The actual fiscal
impact will depend on the number of properties acquired by tax sale purchasers and that the courts have
determined as vacant or abandoned.
State Agencies Affected:
Local Agencies Affected: County auditors; Local courts.
Information Sources:
Fiscal Analyst: James Johnson, 317-232-9869.
HB 1569 2