*EH1616.3*
Reprinted
April 15, 2025
ENGROSSED
HOUSE BILL No. 1616
_____
DIGEST OF HB 1616 (Updated April 14, 2025 10:41 pm - DI 150)
Citations Affected: IC 6-1.1; IC 6-3.1; IC 14-8; IC 14-31; noncode.
Synopsis: Department of natural resources. Establishes a procedure to
be followed when there are unpaid taxes assessed on a mineral interest.
Adds a $10,000 cap on a tax credit for a taxpayer who completes
preservation or rehabilitation of a historic property. Establishes that the
department of natural resources can not certify credits into future years,
but may maintain credits previously certified (credits granted before
March 10, 2025 for expenditures incurred before July 1, 2024).
Provides conditions and guidelines under which the department of
natural resources may establish submerged lands preserves. Asks the
legislative council to assign to an appropriate interim study committee
the topic of studying the economic value of public land for recreation
in Indiana.
Effective: July 1, 2025.
Lindauer
(SENATE SPONSORS — GLICK, RANDOLPH LONNIE M)
January 21, 2025, read first time and referred to Committee on Natural Resources.
January 27, 2025, reported — Do Pass.
February 13, 2025, read second time, amended, ordered engrossed.
February 14, 2025, engrossed.
February 17, 2025, read third time, passed. Yeas 97, nays 0.
SENATE ACTION
March 3, 2025, read first time and referred to Committee on Natural Resources.
March 25, 2025, amended, reported favorably — Do Pass; reassigned to Committee on Tax
and Fiscal Policy.
April 8, 2025, reported favorably — Do Pass.
April 14, 2025, read second time, amended, ordered engrossed.
EH 1616—LS 7190/DI 148 Reprinted
April 15, 2025
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.
ENGROSSED
HOUSE BILL No. 1616
A BILL FOR AN ACT to amend the Indiana Code concerning
natural and cultural resources.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-1.1-24-3, AS AMENDED BY P.L.27-2023,
2 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 3. (a) This section does not apply to vacant or
4 abandoned real property that is on the list prepared by the county
5 auditor under section 1.5 of this chapter.
6 (b) When real property is eligible for sale under this chapter, the
7 county auditor shall post a copy of the notice required by section 2 of
8 this chapter at a public place of posting in the county courthouse or in
9 another public county building at least twenty-one (21) days before the
10 earliest date of application for judgment. In addition, the county auditor
11 shall, in accordance with IC 5-3-1-4, publish the notice required in
12 section 2 of this chapter once each week for three (3) consecutive
13 weeks before the earliest date on which the application for judgment
14 may be made. The expenses of this publication shall be paid out of the
15 county general fund without prior appropriation.
16 (c) At least twenty-one (21) days before the application for
17 judgment is made, the county auditor shall mail a copy of the notice
EH 1616—LS 7190/DI 148 2
1 required by section 2 of this chapter by certified mail, return receipt
2 requested, to any:
3 (1) mortgagee;
4 (2) purchaser under an installment land contract recorded in the
5 office of the county recorder; or
6 (3) person who claims a substantial property interest of public
7 record;
8 who annually requests, by certified mail, a copy of the notice.
9 (d) The notices mailed under this section are considered sufficient
10 notice of the intended application for judgment and of the sale of real
11 property under the order of the court.
12 (e) For properties not sold at their initial tax sale, the county auditor
13 may omit the descriptions of the tracts or items of real property
14 specified in section 2(b)(1) and 2(b)(5) of this chapter for those
15 properties when they come up for sale at subsequent tax sales if:
16 (1) the county auditor includes in the notice a statement that
17 descriptions of those tracts or items of real property are available
18 on the website of the county government or the county
19 government's contractor and the information may be obtained in
20 an alternative form from the county auditor upon request; and
21 (2) the descriptions of those tracts or items of real property
22 eligible for sale a second or subsequent time are made available
23 on the website of the county government or the county
24 government's contractor and may be obtained from the county
25 auditor in an alternative form upon request in accordance with
26 section 3.4 of this chapter.
27 (f) If taxes assessed on a mineral interest (as defined in
28 IC 32-23-10-1) remain unpaid and the mineral interest is eligible
29 for sale under this chapter, in addition to the notice requirements
30 described in subsections (b) and (c), the county auditor shall do the
31 following at least twenty-one (21) days before the date of
32 application for judgment:
33 (1) Post a copy of the notice required in section 2 of this
34 chapter on the county's website.
35 (2) Provide a copy of the notice required in section 2 of this
36 chapter to the department of natural resources.
37 SECTION 2. IC 6-3.1-22-8, AS AMENDED BY P.L.166-2014,
38 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2025]: Sec. 8. (a) Subject to section 14 of this chapter, and
40 except as provided in section 15.5 of this chapter, a taxpayer is
41 entitled to a credit against the taxpayer's state tax liability in the taxable
42 year in which the taxpayer completes the preservation or rehabilitation
EH 1616—LS 7190/DI 148 3
1 of historic property and obtains the certifications required under section
2 9 of this chapter.
3 (b) The amount of the credit is equal to the lesser of ten thousand
4 dollars ($10,000) or twenty percent (20%) of the qualified
5 expenditures that:
6 (1) the taxpayer makes for the preservation or rehabilitation of
7 historic property; and
8 (2) are approved by the office.
9 (c) In the case of a husband and wife who:
10 (1) own and rehabilitate a historic property jointly; and
11 (2) file separate tax returns;
12 the husband and wife may take the credit in equal shares or one (1)
13 spouse may take the whole credit.
14 SECTION 3. IC 6-3.1-22-15 IS AMENDED TO READ AS
15 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 15. (a) The amount of
16 tax credits allowed under this chapter may not exceed two hundred fifty
17 thousand dollars ($250,000) in a state fiscal year beginning July 1,
18 2001, or thereafter.
19 (b) If the total credits approved by the office in a state fiscal
20 year under this chapter equal the maximum amount allowable in
21 the state fiscal year under subsection (a), the office shall not
22 approve an additional application for the credits in that state fiscal
23 year.
24 (c) If a credit allowable under section 8 of this chapter results in
25 credits being granted in excess of the maximum amount allowable
26 in a state fiscal year under this section, the office shall approve a
27 credit of the maximum amount allowable under this section for
28 that state fiscal year minus the previously approved credits for that
29 state fiscal year.
30 (d) For purposes of this section, a credit allowed for qualified
31 expenditures incurred before July 1, 2024, and approved by the
32 office before March 10, 2025, shall be treated as being allowed for
33 a state fiscal year beginning before July 1, 2024.
34 SECTION 4. IC 6-3.1-22-15.5 IS ADDED TO THE INDIANA
35 CODE AS A NEW SECTION TO READ AS FOLLOWS
36 [EFFECTIVE JULY 1, 2025]: Sec. 15.5. If:
37 (1) a taxpayer was granted a credit under this chapter by the
38 office before March 10, 2025, for a qualified expenditure; and
39 (2) the expenditure was claimed in a taxable year other than
40 the year in which the preservation or rehabilitation of the
41 historic property was performed;
42 the credit described in this section may be claimed in the first
EH 1616—LS 7190/DI 148 4
1 taxable year beginning after December 31, 2024, and may be
2 carried forward as set forth in section 14 of this chapter.
3 SECTION 5. IC 14-8-2-1.1 IS ADDED TO THE INDIANA CODE
4 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
5 1, 2025]: Sec. 1.1. "Abandoned property", for purposes of
6 IC 14-31-4, means:
7 (1) a submerged aircraft;
8 (2) a submerged watercraft, including a ship, boat, canoe,
9 skiff, raft, or barge;
10 (3) the rigging, gear, fittings, trappings, and equipment of a
11 submerged aircraft or watercraft;
12 (4) the personal property of the officers, crew, and passengers
13 of a submerged aircraft or watercraft; or
14 (5) the cargo of a submerged aircraft or watercraft that has
15 been deserted, relinquished, cast away, or left behind;
16 for which attempts at reclamation have been abandoned by the
17 owners and insurers.
18 SECTION 6. IC 14-8-2-126.5 IS ADDED TO THE INDIANA
19 CODE AS A NEW SECTION TO READ AS FOLLOWS
20 [EFFECTIVE JULY 1, 2025]: Sec. 126.5. "Historical value", for
21 purposes of IC 14-31-4, means the quality of significance
22 exemplified by:
23 (1) an object;
24 (2) a structure;
25 (3) a site; or
26 (4) a district;
27 that is included in or eligible for inclusion in the National Register
28 of Historic Places.
29 SECTION 7. IC 14-31-4 IS ADDED TO THE INDIANA CODE AS
30 A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
31 1, 2025]:
32 Chapter 4. Submerged Lands Preserves
33 Sec. 1. The purposes of this chapter are to:
34 (1) fulfill the requirements to be met by the state under the
35 federal Abandoned Shipwreck Act of 1987; and
36 (2) provide special protection in perpetuity for abandoned
37 property and features and formations in:
38 (A) Lake Michigan; or
39 (B) the Ohio River;
40 that have historical, archeological, recreational, ecological,
41 geological, environmental, educational, scenic, or scientific
42 value.
EH 1616—LS 7190/DI 148 5
1 Sec. 2. (a) The department may establish a submerged lands
2 preserve for any area of submerged lands in Lake Michigan or the
3 Ohio River that:
4 (1) contains:
5 (A) a watercraft; or
6 (B) an aircraft;
7 of historical value;
8 (2) contains:
9 (A) a watercraft; or
10 (B) an aircraft;
11 constituting abandoned property; or
12 (3) contains other features of historical, archeological,
13 recreational, ecological, geological, environmental,
14 educational, scenic, or scientific value.
15 (b) When establishing a submerged lands preserve, the
16 department shall consider whether creating the preserve is
17 necessary to:
18 (1) protect either abandoned property possessing historical or
19 recreational value; or
20 (2) protect significant underwater geological or
21 environmental features.
22 (c) Each submerged lands preserve established must encompass
23 the designated submerged land area and extend upward to include
24 the surface of the water.
25 (d) Within each submerged lands preserve established, the
26 department shall govern access to and use of the submerged lands
27 preserve, including regulating or prohibiting the alteration,
28 destruction, or removal of abandoned property, features, or
29 formations within a preserve.
30 (e) The department may adopt rules under IC 4-22-2 to
31 implement this chapter.
32 Sec. 3. If a nature preserve dedicated under IC 14-31-1 includes
33 abandoned property, the department shall reclassify the nature
34 preserve as a submerged lands preserve.
35 SECTION 8. [EFFECTIVE JULY 1, 2025] (a) IC 6-3.1-22-15(b)
36 and IC 6-3.1-22-15(c), both as added by this act, apply to credits
37 first awardable after March 9, 2025.
38 (b) This SECTION expires July 1, 2028.
39 SECTION 9. [EFFECTIVE JULY 1, 2025] (a) The legislative
40 council is urged to assign to an appropriate interim study
41 committee the topic of studying the economic value of public land
42 for recreation in Indiana.
EH 1616—LS 7190/DI 148 6
1 (b) The study described in subsection (a) must include all of the
2 following:
3 (1) The direct and indirect economic impacts of public
4 recreational lands on local and regional economies.
5 (2) Tourism, employment, and small business development
6 associated with recreational use of public lands.
7 (3) The value of ecosystem services and health benefits
8 provided through recreational access to public lands.
9 (4) Best practices from other states in valuing public land
10 used for outdoor recreation.
11 (c) This SECTION expires December 31, 2025.
EH 1616—LS 7190/DI 148 7
COMMITTEE REPORT
Mr. Speaker: Your Committee on Natural Resources, to which was
referred House Bill 1616, has had the same under consideration and
begs leave to report the same back to the House with the
recommendation that said bill do pass.
(Reference is to HB 1616 as introduced.)
LINDAUER
Committee Vote: Yeas 10, Nays 0
_____
HOUSE MOTION
Mr. Speaker: I move that House Bill 1616 be amended to read as
follows:
Page 1, delete lines 1 through 17, begin a new paragraph and insert:
"SECTION 1. IC 6-1.1-24-3, AS AMENDED BY P.L.27-2023,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 3. (a) This section does not apply to vacant or
abandoned real property that is on the list prepared by the county
auditor under section 1.5 of this chapter.
(b) When real property is eligible for sale under this chapter, the
county auditor shall post a copy of the notice required by section 2 of
this chapter at a public place of posting in the county courthouse or in
another public county building at least twenty-one (21) days before the
earliest date of application for judgment. In addition, the county auditor
shall, in accordance with IC 5-3-1-4, publish the notice required in
section 2 of this chapter once each week for three (3) consecutive
weeks before the earliest date on which the application for judgment
may be made. The expenses of this publication shall be paid out of the
county general fund without prior appropriation.
(c) At least twenty-one (21) days before the application for
judgment is made, the county auditor shall mail a copy of the notice
required by section 2 of this chapter by certified mail, return receipt
requested, to any:
(1) mortgagee;
(2) purchaser under an installment land contract recorded in the
office of the county recorder; or
(3) person who claims a substantial property interest of public
record;
who annually requests, by certified mail, a copy of the notice.
EH 1616—LS 7190/DI 148 8
(d) The notices mailed under this section are considered sufficient
notice of the intended application for judgment and of the sale of real
property under the order of the court.
(e) For properties not sold at their initial tax sale, the county auditor
may omit the descriptions of the tracts or items of real property
specified in section 2(b)(1) and 2(b)(5) of this chapter for those
properties when they come up for sale at subsequent tax sales if:
(1) the county auditor includes in the notice a statement that
descriptions of those tracts or items of real property are available
on the website of the county government or the county
government's contractor and the information may be obtained in
an alternative form from the county auditor upon request; and
(2) the descriptions of those tracts or items of real property
eligible for sale a second or subsequent time are made available
on the website of the county government or the county
government's contractor and may be obtained from the county
auditor in an alternative form upon request in accordance with
section 3.4 of this chapter.
(f) If taxes assessed on a mineral interest (as defined in
IC 32-23-10-1) remain unpaid and the mineral interest is eligible
for sale under this chapter, in addition to the notice requirements
described in subsections (b) and (c), the county auditor shall do the
following at least twenty-one (21) days before the date of
application for judgment:
(1) Post a copy of the notice required in section 2 of this
chapter on the county's website.
(2) Provide electronic access to the notice required in section
2 of this chapter through the department of local government
finance's computer gateway.
(3) Provide a copy of the notice required in section 2 of this
chapter to the department of natural resources.".
Page 2, delete lines 1 through 29.
Page 3, delete lines 32 through 42.
Page 4, delete lines 1 through 8.
Page 4, delete lines 13 through 20, begin a new paragraph and
insert:
"Sec. 1. The purposes of this chapter are to:
(1) fulfill the requirements to be met by the state under the
federal Abandoned Shipwreck Act of 1987; and
(2) provide special protection in perpetuity for abandoned
property and features and formations in:
(A) Lake Michigan; or
EH 1616—LS 7190/DI 148 9
(B) the Ohio River;
that have historical, archeological, recreational, ecological,
geological, environmental, educational, scenic, or scientific
value.".
Page 4, line 22, after "lands" insert "in Lake Michigan or the Ohio
River".
Renumber all SECTIONS consecutively.
(Reference is to HB 1616 as printed January 27, 2025.)
LINDAUER
_____
COMMITTEE REPORT
Mr. President: The Senate Committee on Natural Resources, to
which was referred House Bill No. 1616, 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 2, delete lines 35 through 37.
Page 2, line 38, delete "(3)" and insert "(2)".
Page 2, between lines 39 and 40, begin a new paragraph and insert:
"SECTION 2. IC 6-3.1-22-8, AS AMENDED BY P.L.166-2014,
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 8. (a) Subject to section 14 of this chapter, and
except as provided in section 15.5 of this chapter, a taxpayer is
entitled to a credit against the taxpayer's state tax liability in the taxable
year in which the taxpayer completes the preservation or rehabilitation
of historic property and obtains the certifications required under section
9 of this chapter.
(b) The amount of the credit is equal to the lesser of ten thousand
dollars ($10,000) or twenty percent (20%) of the qualified
expenditures that:
(1) the taxpayer makes for the preservation or rehabilitation of
historic property; and
(2) are approved by the office.
(c) In the case of a husband and wife who:
(1) own and rehabilitate a historic property jointly; and
(2) file separate tax returns;
the husband and wife may take the credit in equal shares or one (1)
spouse may take the whole credit.
SECTION 3. IC 6-3.1-22-15 IS AMENDED TO READ AS
EH 1616—LS 7190/DI 148 10
FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 15. (a) The amount of
tax credits allowed under this chapter may not exceed two hundred fifty
thousand dollars ($250,000) in a state fiscal year beginning July 1,
2001, or thereafter.
(b) If the total credits approved by the office in a state fiscal
year under this chapter equal the maximum amount allowable in
the state fiscal year under subsection (a), the office shall not
approve an additional application for the credits in that state fiscal
year.
(c) If a credit allowable under section 8 of this chapter results in
credits being granted in excess of the maximum amount allowable
in a state fiscal year under this section, the office shall approve a
credit of the maximum amount allowable under this section for
that state fiscal year minus the previously approved credits for that
state fiscal year.
(d) For purposes of this section, a credit allowed for qualified
expenditures incurred before July 1, 2024, and approved by the
office before March 10, 2025, shall be treated as being allowed for
a state fiscal year beginning before July 1, 2024.
SECTION 4. IC 6-3.1-22-15.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2025]: Sec. 15.5. If:
(1) a taxpayer was granted a credit under this chapter by the
office before March 10, 2025, for a qualified expenditure; and
(2) the expenditure was claimed in a taxable year other than
the year in which the preservation or rehabilitation of the
historic property was performed;
the credit described in this section may be claimed in the first
taxable year beginning after December 31, 2024, and may be
carried forward as set forth in section 14 of this chapter.".
Page 2, delete lines 40 through 42.
Page 3, delete lines 1 through 15.
Page 5, after line 5, begin a new paragraph and insert:
"SECTION 6. [EFFECTIVE JULY 1, 2025] (a) IC 6-3.1-22-15(b)
and IC 6-3.1-22-15(c), both as added by this act, apply to credits
first awardable after March 9, 2025.
(b) This SECTION expires July 1, 2028.".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass and be reassigned to the
Senate Committee on Tax and Fiscal Policy.
EH 1616—LS 7190/DI 148 11
(Reference is to HB 1616 as reprinted February 14, 2025.)
GLICK, Chairperson
Committee Vote: Yeas 8, Nays 0.
_____
COMMITTEE REPORT
Mr. President: The Senate Committee on Tax and Fiscal Policy, to
which was referred Engrossed House Bill No. 1616, has had the same
under consideration and begs leave to report the same back to the
Senate with the recommendation that said bill DO PASS.
(Reference is to EHB 1616 as printed March 26, 2025.)
HOLDMAN, Chairperson
Committee Vote: Yeas 12, Nays 0
_____
SENATE MOTION
Mr. President: I move that Engrossed House Bill 1616 be amended
to read as follows:
Page 5, after line 38, begin a new paragraph and insert:
"SECTION 9. [EFFECTIVE JULY 1, 2025] (a) The legislative
council is urged to assign to an appropriate interim study
committee the topic of studying the economic value of public land
for recreation in Indiana.
(b) The study described in subsection (a) must include all of the
following:
(1) The direct and indirect economic impacts of public
recreational lands on local and regional economies.
(2) Tourism, employment, and small business development
associated with recreational use of public lands.
(3) The value of ecosystem services and health benefits
provided through recreational access to public lands.
(4) Best practices from other states in valuing public land
used for outdoor recreation.
(c) This SECTION expires December 31, 2025.".
EH 1616—LS 7190/DI 148 12
(Reference is to EHB 1616 as printed April 9, 2025.)
YODER
EH 1616—LS 7190/DI 148