Introduced Version
HOUSE BILL No. 1624
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-12-14; IC 21-13-4-2; IC 21-14-4-2.
Synopsis: Veteran benefits. Increases the property tax deduction for
a veteran who is totally disabled to an amount equal to 100% of the
assessed value of the individual's real property (instead of $14,000).
Increases certain conditional scholarship amounts awarded under the
National Guard tuition supplement program fund from $5,000 to
$10,000. Changes certain dates concerning when the father or mother
of an applicant, who is eligible for an educational cost exemption,
enlisted or otherwise initially served in the armed forces of the United
States.
Effective: July 1, 2025.
Judy, Morris
January 21, 2025, read first time and referred to Committee on Veterans Affairs and Public
Safety.
2025 IN 1624—LS 7602/DI 143 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. 1624
A BILL FOR AN ACT to amend the Indiana Code concerning
education.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-1.1-12-14, AS AMENDED BY P.L.136-2024,
2 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 14. (a) Except as provided in subsection (c) (d)
4 and except as provided in section 40.5 of this chapter, an individual
5 may have the sum of fourteen thousand dollars ($14,000) determined
6 under subsection (c) deducted from the assessed value of the real
7 property, mobile home not assessed as real property, or manufactured
8 home not assessed as real property that the individual owns (or the real
9 property, mobile home not assessed as real property, or manufactured
10 home not assessed as real property that the individual is buying under
11 a contract that provides that the individual is to pay property taxes on
12 the real property, mobile home, or manufactured home if the contract
13 or a memorandum of the contract is recorded in the county recorder's
14 office) if:
15 (1) the individual served in the military or naval forces of the
16 United States for at least ninety (90) days;
17 (2) the individual received an honorable discharge;
2025 IN 1624—LS 7602/DI 143 2
1 (3) the individual either:
2 (A) has a total disability; or
3 (B) is at least sixty-two (62) years old and has a disability of at
4 least ten percent (10%);
5 (4) the individual's disability is evidenced by:
6 (A) a pension certificate or an award of compensation issued
7 by the United States Department of Veterans Affairs; or
8 (B) a certificate of eligibility issued to the individual by the
9 Indiana department of veterans' affairs after the Indiana
10 department of veterans' affairs has determined that the
11 individual's disability qualifies the individual to receive a
12 deduction under this section; and
13 (5) the individual:
14 (A) owns the real property, mobile home, or manufactured
15 home; or
16 (B) is buying the real property, mobile home, or manufactured
17 home under contract;
18 on the date the statement required by section 15 of this chapter is
19 filed.
20 (b) Except as provided in subsections (c) and (d) and (e), the
21 surviving spouse of an individual may receive the deduction provided
22 by this section if:
23 (1) the individual satisfied the requirements of subsection (a)(1)
24 through (a)(4) at the time of death; or
25 (2) the individual:
26 (A) was killed in action;
27 (B) died while serving on active duty in the military or naval
28 forces of the United States; or
29 (C) died while performing inactive duty training in the military
30 or naval forces of the United States; and
31 the surviving spouse satisfies the requirement of subsection (a)(5) at
32 the time the deduction statement is filed. The surviving spouse is
33 entitled to the deduction regardless of whether the property for which
34 the deduction is claimed was owned by the deceased veteran or the
35 surviving spouse before the deceased veteran's death.
36 (c) Except as provided in subsection (d), the amount of a
37 deduction under this section is equal to:
38 (1) one hundred percent (100%) of assessed value, for an
39 otherwise qualified individual described in subsection
40 (a)(3)(A); or
41 (2) fourteen thousand dollars ($14,000), for an otherwise
42 qualified individual described in subsection (a)(3)(B).
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1 (c) (d) Except as provided in subsection (f), (g), no one is entitled
2 to the deduction provided by this section if the assessed value of the
3 individual's Indiana real property, Indiana mobile home not assessed as
4 real property, and Indiana manufactured home not assessed as real
5 property, as shown by the tax duplicate, exceeds the assessed value
6 limit specified in subsection (d). (e).
7 (d) (e) Except as provided in subsection (f), (g), for the
8 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
9 assessment dates, the assessed value limit for purposes of
10 subsection (c) is one hundred seventy-five thousand dollars
11 ($175,000);
12 (2) January 1, 2020, January 1, 2021, January 1, 2022, and
13 January 1, 2023, assessment dates, the assessed value limit for
14 purposes of subsection (c) is two hundred thousand dollars
15 ($200,000); and
16 (3) January 1, 2024, assessment date and for each assessment date
17 thereafter, the assessed value limit for purposes of subsection (c)
18 (d) is two hundred forty thousand dollars ($240,000).
19 (e) (f) An individual who has sold real property, a mobile home not
20 assessed as real property, or a manufactured home not assessed as real
21 property to another person under a contract that provides that the
22 contract buyer is to pay the property taxes on the real property, mobile
23 home, or manufactured home may not claim the deduction provided
24 under this section against that real property, mobile home, or
25 manufactured home.
26 (f) (g) For purposes of determining the assessed value of the real
27 property, mobile home, or manufactured home under subsection (d) (e)
28 for an individual who has received a deduction under this section in a
29 previous year, increases in assessed value that occur after the later of:
30 (1) December 31, 2019; or
31 (2) the first year that the individual has received the deduction;
32 are not considered unless the increase in assessed value is attributable
33 to substantial renovation or new improvements. Where there is an
34 increase in assessed value for purposes of the deduction under this
35 section, the assessor shall provide a report to the county auditor
36 describing the substantial renovation or new improvements, if any, that
37 were made to the property prior to the increase in assessed value.
38 SECTION 2. IC 21-13-4-2, AS AMENDED BY P.L.240-2023,
39 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
40 JULY 1, 2025]: Sec. 2. Money in the National Guard tuition
41 supplement program fund shall be used to provide annual scholarships
42 to scholarship applicants under this chapter. Annual scholarships shall
2025 IN 1624—LS 7602/DI 143 4
1 be awarded in the following amounts:
2 (1) A scholarship applicant who attends a state educational
3 institution shall receive a scholarship under this chapter in an
4 amount that is equal to one (1) of the following:
5 (A) If the scholarship applicant does not receive other
6 financial assistance specifically designated for educational
7 costs, the amount equal to a full undergraduate tuition
8 scholarship, regardless as to whether the student uses the
9 scholarship for undergraduate or graduate educational costs,
10 to attend the state educational institution.
11 (B) If the scholarship applicant receives other financial
12 assistance specifically designated for educational costs, the
13 amount:
14 (i) equal to the balance required to attend the state
15 educational institution; and
16 (ii) not to exceed the amount described in clause (A).
17 (2) A scholarship applicant who attends an approved
18 postsecondary educational institution listed in
19 IC 21-7-13-6(a)(1)(C)(i) through IC 21-7-13-6(a)(1)(C)(xxx) shall
20 receive a scholarship under this chapter in an amount equal to the
21 lesser of the following:
22 (A) If the scholarship applicant receives other financial
23 assistance specifically designated for educational costs, the
24 amount equal to the balance required to attend the approved
25 postsecondary educational institution.
26 (B) Five Ten thousand dollars ($5,000). ($10,000).
27 SECTION 3. IC 21-14-4-2, AS AMENDED BY P.L.112-2019,
28 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29 JULY 1, 2025]: Sec. 2. (a) Subject to this section and section 2.5 of this
30 chapter, an eligible applicant is entitled to enter, remain, and receive
31 instruction in a state educational institution upon the same conditions,
32 qualifications, and regulations prescribed for other applicants for
33 admission to or scholars in the state educational institutions, without
34 the payment of any educational costs for one hundred twenty-four (124)
35 semester credit hours in the state educational institution.
36 (b) The maximum amount that an eligible applicant is exempt from
37 paying for a semester hour is an amount equal to the cost of an
38 undergraduate semester credit hour at the state educational institution
39 in which the eligible applicant enrolls.
40 (c) Notwithstanding any other provision of this chapter or another
41 law, a change in the criteria for or the amount of an exemption awarded
42 under this chapter enacted in the 2011 session of the general assembly
2025 IN 1624—LS 7602/DI 143 5
1 applies only to an individual who qualifies for an exemption under this
2 chapter because of a father or mother (or in the case of section 1(a)(1)
3 of this chapter, a related member) who enlisted or otherwise initially
4 served in the armed forces of the United States after June 30, 2011.
5 2017.
6 SECTION 4. [EFFECTIVE JULY 1, 2025] (a) IC 6-1.1-12-14, as
7 amended by this act, applies to property taxes for assessment dates
8 after December 31, 2025.
9 (b) This SECTION expires January 1, 2028.
2025 IN 1624—LS 7602/DI 143