Indiana 2025 Regular Session

Indiana House Bill HB1624 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. 1624
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-1.1-12-14; IC 21-13-4-2; IC 21-14-4-2.
7	7	Synopsis: Veteran benefits. Increases the property tax deduction for
8	8	a veteran who is totally disabled to an amount equal to 100% of the
9	9	assessed value of the individual's real property (instead of $14,000).
10	10	Increases certain conditional scholarship amounts awarded under the
11	11	National Guard tuition supplement program fund from $5,000 to
12	12	$10,000. Changes certain dates concerning when the father or mother
13	13	of an applicant, who is eligible for an educational cost exemption,
14	14	enlisted or otherwise initially served in the armed forces of the United
15	15	States.
16	16	Effective: July 1, 2025.
17	17	Judy, Morris
18	18	January 21, 2025, read first time and referred to Committee on Veterans Affairs and Public
19	19	Safety.
20	20	2025 IN 1624—LS 7602/DI 143 Introduced
21	21	First Regular Session of the 124th General Assembly (2025)
22	22	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
23	23	Constitution) is being amended, the text of the existing provision will appear in this style type,
24	24	additions will appear in this style type, and deletions will appear in this style type.
25	25	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
26	26	provision adopted), the text of the new provision will appear in this style type. Also, the
27	27	word NEW will appear in that style type in the introductory clause of each SECTION that adds
28	28	a new provision to the Indiana Code or the Indiana Constitution.
29	29	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
30	30	between statutes enacted by the 2024 Regular Session of the General Assembly.
31	31	HOUSE BILL No. 1624
32	32	A BILL FOR AN ACT to amend the Indiana Code concerning
33	33	education.
34	34	Be it enacted by the General Assembly of the State of Indiana:
35	35	1 SECTION 1. IC 6-1.1-12-14, AS AMENDED BY P.L.136-2024,
36	36	2 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
37	37	3 JULY 1, 2025]: Sec. 14. (a) Except as provided in subsection (c) (d)
38	38	4 and except as provided in section 40.5 of this chapter, an individual
39	39	5 may have the sum of fourteen thousand dollars ($14,000) determined
40	40	6 under subsection (c) deducted from the assessed value of the real
41	41	7 property, mobile home not assessed as real property, or manufactured
42	42	8 home not assessed as real property that the individual owns (or the real
43	43	9 property, mobile home not assessed as real property, or manufactured
44	44	10 home not assessed as real property that the individual is buying under
45	45	11 a contract that provides that the individual is to pay property taxes on
46	46	12 the real property, mobile home, or manufactured home if the contract
47	47	13 or a memorandum of the contract is recorded in the county recorder's
48	48	14 office) if:
49	49	15 (1) the individual served in the military or naval forces of the
50	50	16 United States for at least ninety (90) days;
51	51	17 (2) the individual received an honorable discharge;
52	52	2025 IN 1624—LS 7602/DI 143 2
53	53	1 (3) the individual either:
54	54	2 (A) has a total disability; or
55	55	3 (B) is at least sixty-two (62) years old and has a disability of at
56	56	4 least ten percent (10%);
57	57	5 (4) the individual's disability is evidenced by:
58	58	6 (A) a pension certificate or an award of compensation issued
59	59	7 by the United States Department of Veterans Affairs; or
60	60	8 (B) a certificate of eligibility issued to the individual by the
61	61	9 Indiana department of veterans' affairs after the Indiana
62	62	10 department of veterans' affairs has determined that the
63	63	11 individual's disability qualifies the individual to receive a
64	64	12 deduction under this section; and
65	65	13 (5) the individual:
66	66	14 (A) owns the real property, mobile home, or manufactured
67	67	15 home; or
68	68	16 (B) is buying the real property, mobile home, or manufactured
69	69	17 home under contract;
70	70	18 on the date the statement required by section 15 of this chapter is
71	71	19 filed.
72	72	20 (b) Except as provided in subsections (c) and (d) and (e), the
73	73	21 surviving spouse of an individual may receive the deduction provided
74	74	22 by this section if:
75	75	23 (1) the individual satisfied the requirements of subsection (a)(1)
76	76	24 through (a)(4) at the time of death; or
77	77	25 (2) the individual:
78	78	26 (A) was killed in action;
79	79	27 (B) died while serving on active duty in the military or naval
80	80	28 forces of the United States; or
81	81	29 (C) died while performing inactive duty training in the military
82	82	30 or naval forces of the United States; and
83	83	31 the surviving spouse satisfies the requirement of subsection (a)(5) at
84	84	32 the time the deduction statement is filed. The surviving spouse is
85	85	33 entitled to the deduction regardless of whether the property for which
86	86	34 the deduction is claimed was owned by the deceased veteran or the
87	87	35 surviving spouse before the deceased veteran's death.
88	88	36 (c) Except as provided in subsection (d), the amount of a
89	89	37 deduction under this section is equal to:
90	90	38 (1) one hundred percent (100%) of assessed value, for an
91	91	39 otherwise qualified individual described in subsection
92	92	40 (a)(3)(A); or
93	93	41 (2) fourteen thousand dollars ($14,000), for an otherwise
94	94	42 qualified individual described in subsection (a)(3)(B).
95	95	2025 IN 1624—LS 7602/DI 143 3
96	96	1 (c) (d) Except as provided in subsection (f), (g), no one is entitled
97	97	2 to the deduction provided by this section if the assessed value of the
98	98	3 individual's Indiana real property, Indiana mobile home not assessed as
99	99	4 real property, and Indiana manufactured home not assessed as real
100	100	5 property, as shown by the tax duplicate, exceeds the assessed value
101	101	6 limit specified in subsection (d). (e).
102	102	7 (d) (e) Except as provided in subsection (f), (g), for the
103	103	8 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
104	104	9 assessment dates, the assessed value limit for purposes of
105	105	10 subsection (c) is one hundred seventy-five thousand dollars
106	106	11 ($175,000);
107	107	12 (2) January 1, 2020, January 1, 2021, January 1, 2022, and
108	108	13 January 1, 2023, assessment dates, the assessed value limit for
109	109	14 purposes of subsection (c) is two hundred thousand dollars
110	110	15 ($200,000); and
111	111	16 (3) January 1, 2024, assessment date and for each assessment date
112	112	17 thereafter, the assessed value limit for purposes of subsection (c)
113	113	18 (d) is two hundred forty thousand dollars ($240,000).
114	114	19 (e) (f) An individual who has sold real property, a mobile home not
115	115	20 assessed as real property, or a manufactured home not assessed as real
116	116	21 property to another person under a contract that provides that the
117	117	22 contract buyer is to pay the property taxes on the real property, mobile
118	118	23 home, or manufactured home may not claim the deduction provided
119	119	24 under this section against that real property, mobile home, or
120	120	25 manufactured home.
121	121	26 (f) (g) For purposes of determining the assessed value of the real
122	122	27 property, mobile home, or manufactured home under subsection (d) (e)
123	123	28 for an individual who has received a deduction under this section in a
124	124	29 previous year, increases in assessed value that occur after the later of:
125	125	30 (1) December 31, 2019; or
126	126	31 (2) the first year that the individual has received the deduction;
127	127	32 are not considered unless the increase in assessed value is attributable
128	128	33 to substantial renovation or new improvements. Where there is an
129	129	34 increase in assessed value for purposes of the deduction under this
130	130	35 section, the assessor shall provide a report to the county auditor
131	131	36 describing the substantial renovation or new improvements, if any, that
132	132	37 were made to the property prior to the increase in assessed value.
133	133	38 SECTION 2. IC 21-13-4-2, AS AMENDED BY P.L.240-2023,
134	134	39 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
135	135	40 JULY 1, 2025]: Sec. 2. Money in the National Guard tuition
136	136	41 supplement program fund shall be used to provide annual scholarships
137	137	42 to scholarship applicants under this chapter. Annual scholarships shall
138	138	2025 IN 1624—LS 7602/DI 143 4
139	139	1 be awarded in the following amounts:
140	140	2 (1) A scholarship applicant who attends a state educational
141	141	3 institution shall receive a scholarship under this chapter in an
142	142	4 amount that is equal to one (1) of the following:
143	143	5 (A) If the scholarship applicant does not receive other
144	144	6 financial assistance specifically designated for educational
145	145	7 costs, the amount equal to a full undergraduate tuition
146	146	8 scholarship, regardless as to whether the student uses the
147	147	9 scholarship for undergraduate or graduate educational costs,
148	148	10 to attend the state educational institution.
149	149	11 (B) If the scholarship applicant receives other financial
150	150	12 assistance specifically designated for educational costs, the
151	151	13 amount:
152	152	14 (i) equal to the balance required to attend the state
153	153	15 educational institution; and
154	154	16 (ii) not to exceed the amount described in clause (A).
155	155	17 (2) A scholarship applicant who attends an approved
156	156	18 postsecondary educational institution listed in
157	157	19 IC 21-7-13-6(a)(1)(C)(i) through IC 21-7-13-6(a)(1)(C)(xxx) shall
158	158	20 receive a scholarship under this chapter in an amount equal to the
159	159	21 lesser of the following:
160	160	22 (A) If the scholarship applicant receives other financial
161	161	23 assistance specifically designated for educational costs, the
162	162	24 amount equal to the balance required to attend the approved
163	163	25 postsecondary educational institution.
164	164	26 (B) Five Ten thousand dollars ($5,000). ($10,000).
165	165	27 SECTION 3. IC 21-14-4-2, AS AMENDED BY P.L.112-2019,
166	166	28 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
167	167	29 JULY 1, 2025]: Sec. 2. (a) Subject to this section and section 2.5 of this
168	168	30 chapter, an eligible applicant is entitled to enter, remain, and receive
169	169	31 instruction in a state educational institution upon the same conditions,
170	170	32 qualifications, and regulations prescribed for other applicants for
171	171	33 admission to or scholars in the state educational institutions, without
172	172	34 the payment of any educational costs for one hundred twenty-four (124)
173	173	35 semester credit hours in the state educational institution.
174	174	36 (b) The maximum amount that an eligible applicant is exempt from
175	175	37 paying for a semester hour is an amount equal to the cost of an
176	176	38 undergraduate semester credit hour at the state educational institution
177	177	39 in which the eligible applicant enrolls.
178	178	40 (c) Notwithstanding any other provision of this chapter or another
179	179	41 law, a change in the criteria for or the amount of an exemption awarded
180	180	42 under this chapter enacted in the 2011 session of the general assembly
181	181	2025 IN 1624—LS 7602/DI 143 5
182	182	1 applies only to an individual who qualifies for an exemption under this
183	183	2 chapter because of a father or mother (or in the case of section 1(a)(1)
184	184	3 of this chapter, a related member) who enlisted or otherwise initially
185	185	4 served in the armed forces of the United States after June 30, 2011.
186	186	5 2017.
187	187	6 SECTION 4. [EFFECTIVE JULY 1, 2025] (a) IC 6-1.1-12-14, as
188	188	7 amended by this act, applies to property taxes for assessment dates
189	189	8 after December 31, 2025.
190	190	9 (b) This SECTION expires January 1, 2028.
191	191	2025 IN 1624—LS 7602/DI 143