Introduced Version
HOUSE BILL No. 1658
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 3-8-1-23; IC 3-10-2-13; IC 3-11-2-12;
IC 3-13-10-3; IC 6-1.1; IC 36-2-15; IC 36-6-5.
Synopsis: Residential property assessment. Eliminates elections for
the office of county assessor and township assessor after 2026 and
phases out the offices of county assessor and township assessor as the
terms of those elected to the offices expire. Transfers the duties of the
assessor to the county auditor at the expiration of each assessor's term.
Requires the department of local government finance (DLGF) to
develop an automated valuation model system (AVM system) to be
used by the DLGF to annually run all qualifying residential property
through the AVM system and provide the values determined to the
county auditor. Requires county auditors to use the values to determine
the fair market value of qualified residential property. Defines
"qualified residential property". Specifies the elements and
functionality that must be included in the AVM system. Requires the
DLGF to start running all qualifying residential property through an
AVM system beginning with the first assessment date that an AVM
system is operational for use, but not later than the 2031 assessment
date. Eliminates qualified residential property from cyclical
reassessments and annual adjustments (or "trending") and ratio studies.
Allows taxpayers to elect to receive notices of assessment (Form 11)
by electronic mail. Makes corresponding changes.
Effective: July 1, 2025; January 1, 2026; July 1, 2026; December 31,
2026.
Clere
January 21, 2025, read first time and referred to Committee on Ways and Means.
2025 IN 1658—LS 7761/DI 120 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. 1658
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 3-8-1-23, AS AMENDED BY P.L.167-2015,
2 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 23. This section does not apply to elections
4 after 2026. A candidate for the office of county assessor must satisfy
5 the following:
6 (1) The candidate must have resided in the county for at least one
7 (1) year before the election, as provided in Article 6, Section 4 of
8 the Constitution of the State of Indiana.
9 (2) The candidate must own real property located in the county
10 upon taking office.
11 SECTION 2. IC 3-10-2-13, AS AMENDED BY P.L.278-2019,
12 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2025]: Sec. 13. The following public officials shall be elected
14 at the general election before their terms of office expire and every four
15 (4) years thereafter:
16 (1) Clerk of the circuit court.
17 (2) County auditor.
2025 IN 1658—LS 7761/DI 120 2
1 (3) County recorder.
2 (4) County treasurer.
3 (5) County sheriff.
4 (6) County coroner.
5 (7) County surveyor.
6 (8) County assessor. This subdivision does not apply to
7 elections after 2026.
8 (9) County commissioner.
9 (10) County council member.
10 (11) Township trustee.
11 (12) Township board member.
12 (13) Township assessor (only in a township referred to in
13 IC 36-6-5-1(d)). IC 36-6-5-1(e)). This subdivision does not
14 apply to elections after 2026.
15 (14) Judge of a small claims court.
16 (15) Constable of a small claims court.
17 SECTION 3. IC 3-11-2-12, AS AMENDED BY P.L.227-2023,
18 SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
19 JULY 1, 2025]: Sec. 12. (a) The following offices shall be placed on
20 the general election ballot in the following order after the public
21 questions described in section 10(a) of this chapter:
22 (1) Federal and state offices:
23 (A) President and Vice President of the United States.
24 (B) United States Senator.
25 (C) Governor and lieutenant governor.
26 (D) Secretary of state.
27 (E) Auditor of state.
28 (F) Treasurer of state.
29 (G) Attorney general.
30 (H) United States Representative. If an election to fill a
31 vacancy in an office of United States Representative under
32 IC 3-10-8 is held on the same day as the election for the next
33 term of the same office, the ballot shall list the election to fill
34 the vacancy in the office immediately after the election for the
35 next term of the office.
36 (2) Legislative offices:
37 (A) State senator.
38 (B) State representative.
39 (3) Circuit offices and county judicial offices:
40 (A) Judge of the circuit court, and unless otherwise specified
41 under IC 33, with each division separate if there is more than
42 one (1) judge of the circuit court.
2025 IN 1658—LS 7761/DI 120 3
1 (B) Judge of the superior court, and unless otherwise specified
2 under IC 33, with each division separate if there is more than
3 one (1) judge of the superior court.
4 (C) Judge of the probate court.
5 (D) Prosecuting attorney.
6 (E) Clerk of the circuit court.
7 (4) County offices:
8 (A) County auditor.
9 (B) County recorder.
10 (C) County treasurer.
11 (D) County sheriff.
12 (E) County coroner.
13 (F) County surveyor.
14 (G) County assessor. This clause does not apply to elections
15 after 2026.
16 (H) County commissioner.
17 (I) County council member.
18 (5) Township offices:
19 (A) Township assessor (only in a township referred to in
20 IC 36-6-5-1(d)). IC 36-6-5-1(e)). This clause does not apply
21 to elections after 2026.
22 (B) Township trustee.
23 (C) Township board member.
24 (D) Judge of the small claims court.
25 (E) Constable of the small claims court.
26 (6) City offices:
27 (A) Mayor.
28 (B) Clerk or clerk-treasurer.
29 (C) Judge of the city court.
30 (D) City-county council member or common council member.
31 (7) Town offices:
32 (A) Clerk-treasurer.
33 (B) Judge of the town court.
34 (C) Town council member.
35 (b) If a major political party does not nominate a candidate for an
36 office on a general, municipal, or special election ballot then the county
37 election board may print "NO CANDIDATE FILED" in the place on
38 the ballot where the name of the major political party's nominee would
39 be printed.
40 SECTION 4. IC 3-13-10-3 IS REPEALED [EFFECTIVE
41 DECEMBER 31, 2026]. Sec. 3. (a) This section applies to a vacancy
42 in the office of township assessor not covered by section 1 of this
2025 IN 1658—LS 7761/DI 120 4
1 chapter.
2 (b) A vacancy shall be filled by the county assessor, subject to the
3 approval of the department of local government finance. Except as
4 provided in subsection (c), the county assessor shall make the
5 appointment not later than thirty (30) days after the vacancy occurs. If
6 the vacancy occurred because the elected township assessor failed to
7 qualify or was removed, the person who is appointed must be of the
8 same political party as the elected township assessor.
9 (c) If a vacancy exists because of the death of the township assessor,
10 the county assessor shall make the appointment required by subsection
11 (b) not later than thirty (30) days after the county assessor receives
12 notice of the death under IC 5-8-6. The county assessor may not fill the
13 vacancy as required by subsection (b) until the county assessor receives
14 notice of the death under IC 5-8-6.
15 SECTION 5. IC 6-1.1-1-3.2 IS ADDED TO THE INDIANA CODE
16 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
17 1, 2025]: Sec. 3.2. "Automated valuation model system" means a
18 centralized system of automated valuation models and algorithms
19 that may be applied to property valuation.
20 SECTION 6. IC 6-1.1-1-14.5 IS ADDED TO THE INDIANA
21 CODE AS A NEW SECTION TO READ AS FOLLOWS
22 [EFFECTIVE JULY 1, 2025]: Sec. 14.5. "Qualifying residential
23 property" means residential real property for which there is
24 sufficient data available to establish a statistically valid value using
25 an automated valuation model system, as determined by the
26 department. The term also includes residential real property for
27 which the county auditor is required to determine an assessment
28 manually, if the department provides notice to the auditor under
29 IC 6-1.1-2.5.
30 SECTION 7. IC 6-1.1-2.5 IS ADDED TO THE INDIANA CODE
31 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
32 JULY 1, 2025]:
33 Chapter 2.5. Automated Valuation Model System
34 Sec. 1. This chapter applies beginning with the first assessment
35 date that an automated valuation model system is operational for
36 use, and each assessment date thereafter.
37 Sec. 2. Except as provided in section 3 of this chapter, the
38 department shall annually run all qualifying residential property
39 through the automated valuation model system developed under
40 IC 6-1.1-30-20, and provide the values determined to the county
41 auditor.
42 Sec. 3. In the case of residential property for which there is not
2025 IN 1658—LS 7761/DI 120 5
1 sufficient data available to establish a statistically valid market
2 value using an automated valuation model system, the department
3 shall notify the county auditor of the need to assess the property
4 manually, and the auditor shall determine the assessment under
5 this chapter for that year based on a process, methodology, and
6 standards prescribed by the department based on best practices for
7 residential real estate valuation and using the value from the
8 automated system as a starting point.
9 Sec. 4. The department shall begin running all qualifying
10 residential property under this chapter through an automated
11 valuation model system not later than the earlier of:
12 (1) the first assessment date for which the automated
13 valuation model system is operational for use; or
14 (2) the 2031 assessment date.
15 Sec. 5. The county auditor shall use the values determined by
16 the department under section 2 of this chapter using the automated
17 valuation model system to determine the fair market value of
18 qualified residential property. However, the assessed value of
19 qualified residential property may not increase by more than the
20 following amounts for the first four (4) assessment dates:
21 (1) For the first assessment date an automated valuation
22 model system is applied under this chapter:
23 (A) the property's assessed value for the assessment date
24 immediately preceding the first assessment date for which
25 this chapter applies; multiplied by
26 (B) one and two-tenths (1.2).
27 (2) For the assessment date immediately following the
28 assessment date in subdivision (1):
29 (A) the property's assessed value for the assessment date
30 immediately preceding the first assessment date for which
31 this chapter applies; multiplied by
32 (B) one and four-tenths (1.4).
33 (3) For the assessment date immediately following the
34 assessment date in subdivision (2):
35 (A) the property's assessed value for the assessment date
36 immediately preceding the first assessment date for which
37 this chapter applies; multiplied by
38 (B) one and six-tenths (1.6).
39 (4) For the assessment date immediately following the
40 assessment date in subdivision (3):
41 (A) the property's assessed value for the assessment date
42 immediately preceding the first assessment date for which
2025 IN 1658—LS 7761/DI 120 6
1 this chapter applies; multiplied by
2 (B) one and eight-tenths (1.8).
3 SECTION 8. IC 6-1.1-4-4.2, AS AMENDED BY P.L.236-2023,
4 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5 JULY 1, 2025]: Sec. 4.2. (a) Qualified residential property shall not
6 be subject to reassessment under this section beginning with the
7 assessment date on which the department first begins using the
8 automated valuation model system under IC 6-1.1-2.5-1, and each
9 assessment date thereafter.
10 (b) The county assessor of each county shall, before July 1, 2013,
11 and before May 1 of every fourth year thereafter, prepare and submit
12 to the department of local government finance a reassessment plan for
13 the county. The following apply to a reassessment plan prepared and
14 submitted under this section:
15 (1) The reassessment plan is subject to approval by the
16 department of local government finance. The department of local
17 government finance shall complete its review and approval of the
18 reassessment plan before:
19 (A) March 1, 2015; and
20 (B) January 1 of each subsequent year that follows a year in
21 which the reassessment plan is submitted by the county.
22 (2) The department of local government finance shall determine
23 the classes of real property to be used for purposes of this section.
24 (3) Except as provided in subsection (b), (c), the reassessment
25 plan must divide all parcels of real property in the county into
26 four (4) different groups of parcels. Each group of parcels must
27 contain approximately twenty-five percent (25%) of the parcels
28 within each class of real property in the county.
29 (4) Except as provided in subsection (b), (c), all real property in
30 each group of parcels shall be reassessed under the county's
31 reassessment plan once during each four (4) year cycle.
32 (5) The reassessment of a group of parcels in a particular class of
33 real property shall begin on May 1 of a year.
34 (6) The reassessment of parcels:
35 (A) must include a physical inspection of each parcel of real
36 property in the group of parcels that is being reassessed; and
37 (B) shall be completed on or before January 1 of the year after
38 the year in which the reassessment of the group of parcels
39 begins.
40 (7) For real property included in a group of parcels that is
41 reassessed, the reassessment is the basis for taxes payable in the
42 year following the year in which the reassessment is to be
2025 IN 1658—LS 7761/DI 120 7
1 completed.
2 (8) The reassessment plan must specify the dates by which the
3 assessor must submit land values under section 13.6 of this
4 chapter to the county property tax assessment board of appeals.
5 (9) The department may not approve the reassessment plan until
6 the assessor provides verification that the land values
7 determination under section 13.6 of this chapter has been
8 completed.
9 (10) Subject to review and approval by the department of local
10 government finance, the county assessor may modify the
11 reassessment plan.
12 (b) (c) A county may submit a reassessment plan that provides for
13 reassessing more than twenty-five percent (25%) of all parcels of real
14 property in the county in a particular year. A plan may provide that all
15 parcels are to be reassessed in one (1) year. However, a plan must
16 cover a four (4) year period. All real property in each group of parcels
17 shall be reassessed under the county's reassessment plan once during
18 each reassessment cycle.
19 (c) (d) The reassessment of the first group of parcels under a
20 county's reassessment plan shall begin on July 1, 2014, and shall be
21 completed on or before January 1, 2015.
22 (d) (e) The department of local government finance may adopt rules
23 to govern the reassessment of property under county reassessment
24 plans.
25 SECTION 9. IC 6-1.1-4-4.5, AS AMENDED BY P.L.8-2022,
26 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
27 JULY 1, 2025]: Sec. 4.5. (a) Qualified residential property shall not
28 be subject to annual adjustments under this section beginning with
29 the assessment date on which the department first begins using the
30 automated valuation model system under IC 6-1.1-2.5-1, and each
31 assessment date thereafter.
32 (b) The department of local government finance shall adopt rules
33 establishing a system for annually adjusting the assessed value of real
34 property to account for changes in value in those years since a
35 reassessment under section 4.2 of this chapter for the property last took
36 effect.
37 (b) (c) Subject to subsection (f), subsections (a) and (g), the system
38 must be applied to adjust assessed values beginning with the 2006
39 assessment date and each year thereafter that is not a year in which a
40 reassessment under section 4.2 of this chapter for the property becomes
41 effective.
42 (c) (d) The rules adopted under subsection (a) (b) must include the
2025 IN 1658—LS 7761/DI 120 8
1 following characteristics in the system:
2 (1) Promote uniform and equal assessment of real property within
3 and across classifications.
4 (2) Require that assessing officials:
5 (A) reevaluate the factors that affect value;
6 (B) express the interactions of those factors mathematically;
7 (C) use mass appraisal techniques to estimate updated property
8 values within statistical measures of accuracy; and
9 (D) provide notice to taxpayers of an assessment increase that
10 results from the application of annual adjustments.
11 (3) Prescribe procedures that permit the application of the
12 adjustment percentages in an efficient manner by assessing
13 officials.
14 (d) (e) The department of local government finance must review and
15 certify each annual adjustment determined under this section.
16 (e) (f) For an assessment beginning after December 31, 2022,
17 agricultural improvements such as but not limited to barns, grain bins,
18 or silos on land assessed as agricultural shall not be adjusted using
19 factors, such as neighborhood delineation, that are appropriate for use
20 in adjusting residential, commercial, and industrial real property. Those
21 portions of agricultural parcels that include land and buildings not used
22 for an agricultural purpose, such as homes, homesites, and excess
23 residential land and commercial or industrial land and buildings, shall
24 be adjusted by the factor or factors developed for other similar property
25 within the geographic stratification. The residential portion of
26 agricultural properties shall be adjusted by the factors applied to
27 similar residential purposes.
28 (f) (g) In making the annual determination of the base rate to satisfy
29 the requirement for an annual adjustment for each assessment date, the
30 department of local government finance shall not later than March 1 of
31 each year determine the base rate using the methodology reflected in
32 Table 2-18 of Book 1, Chapter 2 of the department of local government
33 finance's Real Property Assessment Guidelines (as in effect on January
34 1, 2005), except that the department shall adjust the methodology as
35 follows:
36 (1) Use a six (6) year rolling average adjusted under subdivision
37 (3) instead of a four (4) year rolling average.
38 (2) Use the data from the six (6) most recent years preceding the
39 year in which the assessment date occurs for which data is
40 available, before one (1) of those six (6) years is eliminated under
41 subdivision (3) when determining the rolling average.
42 (3) Eliminate in the calculation of the rolling average the year
2025 IN 1658—LS 7761/DI 120 9
1 among the six (6) years for which the highest market value in use
2 of agricultural land is determined.
3 (4) After determining a preliminary base rate that would apply for
4 the assessment date without applying the adjustment under this
5 subdivision, the department of local government finance shall
6 adjust the preliminary base rate as follows:
7 (A) If the preliminary base rate for the assessment date would
8 be at least ten percent (10%) greater than the final base rate
9 determined for the preceding assessment date, a capitalization
10 rate of eight percent (8%) shall be used to determine the final
11 base rate.
12 (B) If the preliminary base rate for the assessment date would
13 be at least ten percent (10%) less than the final base rate
14 determined for the preceding assessment date, a capitalization
15 rate of six percent (6%) shall be used to determine the final
16 base rate.
17 (C) If neither clause (A) nor clause (B) applies, a capitalization
18 rate of seven percent (7%) shall be used to determine the final
19 base rate.
20 (D) In the case of a market value in use for a year that is used
21 in the calculation of the six (6) year rolling average under
22 subdivision (1) for purposes of determining the base rate for
23 the assessment date:
24 (i) that market value in use shall be recalculated by using the
25 capitalization rate determined under clauses (A) through (C)
26 for the calculation of the base rate for the assessment date;
27 and
28 (ii) the market value in use recalculated under item (i) shall
29 be used in the calculation of the six (6) year rolling average
30 under subdivision (1).
31 (g) (h) For assessment dates after December 31, 2009, an
32 adjustment in the assessed value of real property under this section
33 shall be based on the estimated true tax value of the property on the
34 assessment date that is the basis for taxes payable on that real property.
35 (h) (i) The department shall release the department's annual
36 determination of the base rate on or before March 1 of each year.
37 SECTION 10. IC 6-1.1-4-22, AS AMENDED BY P.L.178-2021,
38 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2025]: Sec. 22. (a) If any assessing official or the county
40 auditor, as applicable after December 31, 2026, assesses or
41 reassesses any real property under this article (including an annual
42 adjustment under section 4.5 of this chapter), the official or the county
2025 IN 1658—LS 7761/DI 120 10
1 auditor, as applicable after December 31, 2026, shall give notice to
2 the taxpayer and the county assessor, by mail or by using electronic
3 mail that includes a secure Internet link to the information in the notice,
4 of the amount of the assessment or reassessment. Beginning with the
5 assessment date on which the department first begins using the
6 automated valuation model system under IC 6-1.1-2.5-1, a taxpayer
7 may elect to receive the notice electronically, in which case the
8 notice under this section shall be provided to the taxpayer using
9 electronic mail.
10 (b) Each township or county assessor shall provide the notice
11 required by this section by the earlier of:
12 (1) ninety (90) days after the assessor:
13 (A) completes the appraisal of a parcel; or
14 (B) receives a report for a parcel from a professional appraiser
15 or professional appraisal firm; or
16 (2) April 10 of the year containing the assessment date for which
17 the assessment or reassessment first applies, if the assessment
18 date occurs in a year that ends before January 1, 2016, and
19 February 10 of the year containing the assessment date for which
20 the assessment or reassessment first applies, if the assessment
21 date occurs in a year that begins after December 31, 2015.
22 (c) The notice required by this section is in addition to any required
23 notice of assessment or reassessment included in a property tax
24 statement under IC 6-1.1-22 or IC 6-1.1-22.5.
25 (d) The notice required by this section must include notice to the
26 person of the opportunity to appeal the assessed valuation under
27 IC 6-1.1-15-1.1.
28 (e) Notice of the opportunity to appeal the assessed valuation
29 required under subsection (d) must include the following:
30 (1) The procedure that a taxpayer must follow to appeal the
31 assessment or reassessment.
32 (2) The forms that must be filed for an appeal of the assessment
33 or reassessment.
34 (3) Notice that an appeal of the assessment or reassessment
35 requires evidence relevant to the true tax value of the taxpayer's
36 property as of the assessment date.
37 (f) The notice required by this section must include notice to the
38 taxpayer of the taxpayer's right to submit a written complaint to the
39 department under IC 6-1.1-35.7-4(b) if a taxpayer has reason to believe
40 that the township assessor, the county assessor, an employee of the
41 township assessor or county assessor, or an appraiser has violated
42 IC 6-1.1-35.7-3 or IC 6-1.1-35.7-4(a). The notice required under this
2025 IN 1658—LS 7761/DI 120 11
1 subsection must include the procedure that a taxpayer must follow to
2 submit the written complaint to the department.
3 SECTION 11. IC 6-1.1-4-27.5, AS AMENDED BY P.L.5-2015,
4 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5 JANUARY 1, 2026]: Sec. 27.5. (a) The auditor of each county shall
6 establish a property reassessment fund. The county treasurer shall
7 deposit all collections resulting from the property taxes that the county
8 levies for the county's property reassessment fund.
9 (b) With respect to a reassessment of real property under a county's
10 reassessment plan under section 4.2 of this chapter, the county council
11 of each county shall, for property taxes due each year, levy against all
12 the taxable property in the county an amount equal to the estimated
13 costs of the reassessment under section 28.5 of this chapter for the
14 group of parcels to be reassessed in that year.
15 (c) The county assessor may petition the county fiscal body to
16 increase the levy under subsection (b) to pay for the costs of:
17 (1) a reassessment of one (1) or more groups of parcels under a
18 county's reassessment plan prepared under section 4.2 of this
19 chapter;
20 (2) verification under 50 IAC 27-4-7 of sales disclosure forms
21 forwarded to the county assessor under IC 6-1.1-5.5-3; or
22 (3) processing annual adjustments under section 4.5 of this
23 chapter.
24 The assessor must document the needs and reasons for the increased
25 funding.
26 (d) This subsection applies beginning with the assessment date
27 on which the department first begins using the automated
28 valuation model system under IC 6-1.1-2.5-1, and each assessment
29 date thereafter. If a county fiscal body increased the levy under
30 subsection (b) to pay for the costs of processing annual adjustments
31 under section 4.5 of this chapter, the county fiscal body shall
32 reduce the levy under subsection (b) by an amount equal to:
33 (1) the amount of the prior increase imposed to pay for the
34 costs of processing annual adjustments before January 1,
35 2026; minus
36 (2) the relative amount of the prior increase in subdivision (1)
37 that is attributable to the costs of processing annual
38 adjustments under section 4.5 of this chapter for qualifying
39 residential property.
40 (d) (e) If the county fiscal body denies a petition under subsection
41 (c), the county assessor may appeal to the department of local
42 government finance. The department of local government finance shall:
2025 IN 1658—LS 7761/DI 120 12
1 (1) hear the appeal; and
2 (2) determine whether the additional levy is necessary.
3 SECTION 12. IC 6-1.1-14-12, AS AMENDED BY P.L.184-2016,
4 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5 JULY 1, 2025]: Sec. 12. (a) As part of the review under
6 IC 6-1.1-33.5-3(4) and IC 6-1.1-33.5-3(5) of the coefficient of
7 dispersion study and property sales assessment ratio study submitted
8 by a county under 50 IAC 27-4-4, the department of local government
9 finance shall conduct the review and analysis described in this section.
10 In 2017 and in each year thereafter, a county shall submit the
11 coefficient of dispersion study and property sales assessment ratio
12 study to the department not later than March 1 of the year.
13 (b) The department shall:
14 (1) conduct its review and analysis for studies submitted in 2013
15 through 2017; and
16 (2) review and analyze only data and studies for property that is
17 classified as improved residential property in townships having a
18 population of more than one hundred thirty thousand (130,000).
19 (c) The department shall separate each township described in
20 subsection (b) into four (4) comparable groups of parcels as determined
21 by the department. The department shall:
22 (1) separately review and analyze for each group of parcels data
23 used for the coefficient of dispersion study and the property sales
24 assessment ratio study submitted by the county; and
25 (2) prepare a coefficient of dispersion study and a property sales
26 assessment ratio study for each group of parcels.
27 (d) Beginning with the calendar year for which the department
28 first begins using the automated valuation model system under
29 IC 6-1.1-2.5-1, qualified residential property shall not be included
30 in any ratio study under this section.
31 SECTION 13. IC 6-1.1-15-1.1, AS AMENDED BY P.L.9-2024,
32 SECTION 167, IS AMENDED TO READ AS FOLLOWS
33 [EFFECTIVE DECEMBER 31, 2026]: Sec. 1.1. (a) A taxpayer may
34 appeal an assessment of a taxpayer's tangible property by filing a notice
35 in writing with the township assessor, or the county assessor if the
36 township is not served by a township assessor, or the county auditor,
37 as applicable after December 31, 2026. The department is not a
38 party to an appeal filed by a taxpayer for qualified residential
39 property. Except as provided in subsections (e) and (h), an appeal
40 under this section may raise any claim of an error related to the
41 following:
42 (1) The assessed value of the property.
2025 IN 1658—LS 7761/DI 120 13
1 (2) The assessment was against the wrong person.
2 (3) The approval denial or omission of a deduction, credit,
3 exemption, abatement, or tax cap.
4 (4) A clerical, mathematical, or typographical mistake.
5 (5) The description of the real property.
6 (6) The legality or constitutionality of a property tax or
7 assessment.
8 A written notice under this section must be made on a form designated
9 by the department of local government finance. A taxpayer must file a
10 separate petition for each parcel.
11 (b) A taxpayer may appeal an error in the assessed value of the
12 property under subsection (a)(1) any time after the official's action, but
13 not later than the following:
14 (1) For assessments before January 1, 2019, the earlier of:
15 (A) forty-five (45) days after the date on which the notice of
16 assessment is mailed by the county; or
17 (B) forty-five (45) days after the date on which the tax
18 statement is mailed by the county treasurer, regardless of
19 whether the assessing official changes the taxpayer's
20 assessment.
21 (2) For assessments of real property, after December 31, 2018, the
22 earlier of:
23 (A) June 15 of the assessment year, if the notice of assessment
24 is mailed by the county before May 1 of the assessment year;
25 or
26 (B) June 15 of the year in which the tax statement is mailed by
27 the county treasurer, if the notice of assessment is mailed by
28 the county on or after May 1 of the assessment year.
29 (3) For assessments of personal property, forty-five (45) days after
30 the date on which the county mails the notice under
31 IC 6-1.1-3-20.
32 A taxpayer may appeal an error in the assessment under subsection
33 (a)(2), (a)(3), (a)(4), (a)(5), or (a)(6) not later than three (3) years after
34 the taxes were first due.
35 (c) Except as provided in subsection (d), an appeal under this
36 section applies only to the tax year corresponding to the tax statement
37 or other notice of action.
38 (d) An appeal under this section applies to a prior tax year if a
39 county official took action regarding a prior tax year, and such action
40 is reflected for the first time in the tax statement. A taxpayer who has
41 timely filed a written notice of appeal under this section may be
42 required to file a petition for each tax year, and each petition filed later
2025 IN 1658—LS 7761/DI 120 14
1 must be considered timely.
2 (e) A taxpayer may not appeal under this section any claim of error
3 related to the following:
4 (1) The denial of a deduction, exemption, abatement, or credit if
5 the authority to approve or deny is not vested in the county board,
6 county auditor, county assessor, or township assessor.
7 (2) The calculation of interest and penalties.
8 (3) A matter under subsection (a) if a separate appeal or review
9 process is statutorily prescribed.
10 However, a claim may be raised under this section regarding the
11 omission or application of a deduction approved by an authority other
12 than the county board, county auditor, county assessor, or township
13 assessor.
14 (f) The filing of a written notice under this section constitutes a
15 request by the taxpayer for a preliminary informal meeting with:
16 (1) the township assessor, or the county assessor if the township
17 is not served by a township assessor; or
18 (2) the county auditor, as applicable after December 31, 2026.
19 (g) A county or township official, or county auditor, as applicable,
20 who receives a written notice under this section shall forward the
21 notice to the county board and the county auditor, if applicable. the
22 taxpayer raises a claim regarding a matter that is in the discretion of the
23 county auditor.
24 (h) A taxpayer may not raise any claim in an appeal under this
25 section related to the legality or constitutionality of:
26 (1) a user fee (as defined in IC 33-23-1-10.5);
27 (2) any other charge, fee, or rate imposed by a political
28 subdivision under any other law; or
29 (3) any tax imposed by a political subdivision other than a
30 property tax.
31 (i) This subsection applies only to an appeal based on a claim of
32 error in the determination of property that is or is not eligible for a
33 standard homestead deduction under IC 6-1.1-12-37 and only for an
34 assessment date occurring before January 1, 2024. A taxpayer may
35 appeal an error in the assessment of property as described in this
36 subsection any time after the official's action, but not later than one (1)
37 year after the date on which the property that is the subject of the
38 appeal was assessed.
39 SECTION 14. IC 6-1.1-15-1.2, AS AMENDED BY P.L.9-2024,
40 SECTION 168, IS AMENDED TO READ AS FOLLOWS
41 [EFFECTIVE DECEMBER 31, 2026]: Sec. 1.2. (a) A county or
42 township official, or county auditor, as applicable, who receives a
2025 IN 1658—LS 7761/DI 120 15
1 written notice under section 1.1 of this chapter shall schedule, at a time
2 during business hours that is convenient to the taxpayer, a preliminary
3 informal meeting with the taxpayer in order to resolve the appeal.
4 Before the final expiration of the county or township official's
5 office, if the taxpayer raises a claim regarding a matter that is in the
6 discretion of the county auditor, the informal meeting must include the
7 county auditor.
8 At the preliminary informal meeting, in order to facilitate
9 understanding and the resolution of disputed issues:
10 (1) a county or township official;
11 (2) the county auditor; if the matter is in the discretion of the
12 county auditor; and
13 (3) the taxpayer;
14 shall exchange the information that each party is relying on at the time
15 of the preliminary informal meeting to support the party's respective
16 position on each disputed issue concerning the assessment or
17 deduction. If additional information is obtained by the county or
18 township official, the county auditor, or the taxpayer after the
19 preliminary informal meeting and before the hearing held by the county
20 board, the party obtaining the information shall provide the information
21 to the other party. If the county or township official, the county auditor,
22 or the taxpayer obtains additional information and provides the
23 information to the other party for the first time at the hearing held by
24 the county board, the county board, unless waived by the receiving
25 party, shall continue the hearing until a future hearing date of the
26 county board so that the receiving party has an opportunity to review
27 all the information that the offering party is relying on to support the
28 offering party's positions on the disputed issues concerning the
29 assessment or deduction.
30 (b) The official or county auditor, as applicable, shall report on a
31 form prescribed by the department of local government finance the
32 results of the informal meeting. If the taxpayer and the official or
33 county auditor, as applicable, agree on the resolution of all issues in
34 the appeal, the report shall state the agreed resolution of the matter and
35 be signed by the official or county auditor, as applicable, and the
36 taxpayer. If an informal meeting is not held, or the informal meeting is
37 unsuccessful, the official or county auditor, as applicable, shall
38 report those facts on the form. The official or county auditor, as
39 applicable, shall forward the report on the informal meeting to the
40 county board.
41 (c) If the county board receives a report on the informal meeting
42 indicating an agreed resolution of the matter, the county board shall
2025 IN 1658—LS 7761/DI 120 16
1 vote to accept or deny the agreed resolution. If the county board accepts
2 the agreed resolution, the county board shall issue a notification of final
3 assessment determination adopting the agreed resolution and vacating
4 the hearing if scheduled.
5 (d) The county board, upon receipt of a written notice under section
6 1.1 of this chapter, shall hold a hearing on the appeal not later than one
7 hundred eighty (180) days after the filing date of the written notice.
8 The county board shall, by mail, give at least thirty (30) days notice of
9 the date, time, and place fixed for the hearing to the taxpayer, the
10 county or township official with whom the taxpayer filed the written
11 notice, and the county auditor. If the county board has notice that the
12 taxpayer is represented by a third person, any hearing notice shall be
13 mailed to the representative.
14 (e) If good cause is shown, the county board shall grant a request for
15 continuance filed in writing at least ten (10) days before the hearing,
16 and reschedule the hearing under subsection (d).
17 (f) A taxpayer may withdraw an appeal by filing a written request
18 at least ten (10) days before the hearing. The county board shall issue
19 a notification of final assessment determination indicating the
20 withdrawal and no change in the assessment. A withdrawal waives a
21 taxpayer's right to appeal to the Indiana board.
22 (g) The county board shall determine an appeal without a hearing if
23 requested by the taxpayer in writing at least twenty (20) days before the
24 hearing.
25 (h) If a taxpayer appeals the assessment of tangible property under
26 section 1.1 of this chapter, the taxpayer is not required to have an
27 appraisal of the property in order to initiate the appeal or prosecute the
28 appeal. If the taxpayer presents an appraisal to the county board that:
29 (1) is prepared by a certified appraiser in compliance with the
30 Uniform Standards of Professional Appraisal Practice to
31 determine the market value in use;
32 (2) is addressed to the property owner or the assessor's office;
33 (3) is commissioned for the purpose of the assessment appeal; and
34 (4) has an effective date that is the same date as the date of the
35 assessment that is the subject of the appeal;
36 the value of the property contained in the appraisal is presumed to be
37 correct. If the county board disagrees with the taxpayer's appraisal, the
38 county board may seek review of the appraisal by a third party
39 independent certified appraiser or obtain an independent appraisal
40 report conducted by a certified appraiser in compliance with the
41 Uniform Standards of Professional Appraisal Practice. If the county
42 board's appraisal differs from the taxpayer's appraisal, the county board
2025 IN 1658—LS 7761/DI 120 17
1 shall weigh the evidence and determine the true tax value of the
2 property based on the totality of the probative evidence before the
3 county board. The county board's determination of the property's true
4 tax value may be higher or lower than the assessment but may not be
5 lower than the lowest appraisal presented to or obtained by the county
6 board, or higher than the highest appraisal presented to or obtained by
7 the county board. After the assignment of value, the parties shall retain
8 their rights to appeal the assessment or assessments to the Indiana
9 board, which must hear the appeal de novo.
10 (i) At a hearing under subsection (d), the taxpayer shall have the
11 opportunity to present testimony and evidence regarding the matters on
12 appeal. If the matters on appeal are in the discretion of the county
13 auditor, The county auditor or the county auditor's representative shall
14 attend the hearing. A county or township official, or the county auditor
15 or the county auditor's representative, shall have an opportunity to
16 present testimony and evidence regarding the matters on appeal. The
17 county board may adjourn and continue the hearing to a later date in
18 order to make a physical inspection or consider the evidence presented.
19 (j) The county board shall determine the assessment by motion and
20 majority vote. Except as provided in subsection (m), a county board
21 may, based on the evidence before it, increase an assessment. The
22 county board shall issue a written decision. Written notice of the
23 decision shall be given to the township official, county official, county
24 auditor, and the taxpayer.
25 (k) If more than one hundred eighty (180) days have passed since
26 the date the notice of appeal was filed, and the county board has not
27 issued a determination, a taxpayer may initiate any appeal with the
28 Indiana board of tax review under section 3 of this chapter.
29 (l) The county assessor or county auditor, as applicable, may
30 assess a penalty of fifty dollars ($50) against the taxpayer if the
31 taxpayer or representative fails to appear at a hearing under subsection
32 (d) and, under subsection (e), the taxpayer's request for continuance is
33 denied, or the taxpayer's request for continuance, request for the board
34 to take action without a hearing, or withdrawal is not timely filed. A
35 taxpayer may appeal the assessment of the penalty to the Indiana board
36 or directly to the tax court. The penalty may not be added as an amount
37 owed on the property tax statement under IC 6-1.1-22 or IC 6-1.1-22.5.
38 (m) The determination of an appealed assessed value of tangible
39 property by a county or township official, or county auditor, as
40 applicable, resulting from an informal meeting under subsection (a),
41 or by a county board resulting from an appeal hearing under subsection
42 (d), may be less than or equal to the tangible property's original
2025 IN 1658—LS 7761/DI 120 18
1 appealed assessed value at issue, but may not exceed the original
2 appealed assessed value at issue. However, an increase in assessed
3 value that is attributable to substantial renovation, new improvements,
4 zoning change, or use change is excluded from the limitation under this
5 subsection.
6 SECTION 15. IC 6-1.1-15-3, AS AMENDED BY P.L.154-2020,
7 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
8 DECEMBER 31, 2026]: Sec. 3. (a) A taxpayer may obtain a review by
9 the Indiana board of:
10 (1) a county board's action with respect to a claim under section
11 1.1 of this chapter; or
12 (2) a denial by the county auditor, the county assessor, or the
13 county treasurer of a claim for refund under IC 6-1.1-9-10(c)(2)
14 that is appealed to the Indiana board as authorized in
15 IC 6-1.1-26-2.1(d)(2).
16 (b) The county assessor (before the abolishment of the office) and
17 the county auditor (after the abolishment of the county assessor
18 office), is the party to a review under subsection (a)(1) to defend the
19 determination of the county board. Before the final expiration of the
20 county or township official's office, the county auditor may appear as
21 an additional party to the review if the determination concerns a matter
22 that is in the discretion of the county auditor. At the time the notice of
23 that determination is given to the taxpayer, the taxpayer shall also be
24 informed in writing of:
25 (1) the taxpayer's opportunity for review under subsection (a)(1);
26 and
27 (2) the procedures the taxpayer must follow in order to obtain
28 review under this section.
29 (c) A county assessor or county auditor who dissents from the
30 determination of the county board may obtain a review by the Indiana
31 board. Before the final expiration of the county or township
32 official's office, a county auditor who dissents from the determination
33 of the county board concerning a matter that is in the discretion of the
34 county auditor may obtain a review by the Indiana board.
35 (d) In order to obtain a review by the Indiana board under
36 subsection (a)(1), the party must, not later than forty-five (45) days
37 after the date of the notice given to the party or parties of the
38 determination of the county board:
39 (1) file a petition for review with the Indiana board; and
40 (2) mail a copy of the petition to the other party.
41 (e) The Indiana board shall prescribe the form of the petition for
42 review under this chapter. The Indiana board shall issue instructions for
2025 IN 1658—LS 7761/DI 120 19
1 completion of the form. The form and the instructions must be clear,
2 simple, and understandable to the average individual. A petition for
3 review of such a determination must be made on the form prescribed
4 by the Indiana board. The form must require the petitioner to specify
5 the reasons why the petitioner believes that the determination by the
6 county board is erroneous.
7 (f) If the action for which a taxpayer seeks review under this section
8 is the assessment of tangible property, the taxpayer is not required to
9 have an appraisal of the property in order to do the following:
10 (1) Initiate the review.
11 (2) Prosecute the review.
12 (g) If an owner petitions the Indiana board under IC 6-1.1-11-7(d),
13 the Indiana board is authorized to approve or disapprove an exemption
14 application:
15 (1) previously submitted to a county board under IC 6-1.1-11-6;
16 and
17 (2) that is not approved or disapproved by the county board within
18 one hundred eighty (180) days after the owner filed the
19 application for exemption under IC 6-1.1-11.
20 The county assessor (before the abolishment of the office) and the
21 county auditor (after the abolishment of the county assessor office)
22 is a party to a petition to the Indiana board under IC 6-1.1-11-7(d).
23 (h) This subsection applies only to the review by the Indiana board
24 of a denial of a refund claim described in subsection (a)(2). The county
25 assessor (before the abolishment of the office) and the county
26 auditor (after the abolishment of the county assessor office) is the
27 party to a review under subsection (a)(2) to defend the denial of the
28 refund under IC 6-1.1-26-2.1. In order to obtain a review by the Indiana
29 board under subsection (a)(2), the taxpayer must, within forty-five (45)
30 days of the notice of denial under IC 6-1.1-26-2.1(d):
31 (1) file a petition for review with the Indiana board; and
32 (2) mail a copy of the petition to the county auditor.
33 SECTION 16. IC 6-1.1-15-4, AS AMENDED BY P.L.156-2020,
34 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 DECEMBER 31, 2026]: Sec. 4. (a) After receiving a petition for review
36 which is filed under section 3 of this chapter, the Indiana board shall
37 conduct a hearing at its earliest opportunity. The Indiana board may
38 correct any errors related to a claim under section 1.1 of this chapter
39 that is within the jurisdiction of the Indiana board under IC 6-1.5-4-1.
40 (b) If the Indiana board conducts a site inspection of the property as
41 part of its review of the petition, the Indiana board shall give notice to
42 all parties of the date and time of the site inspection. The Indiana board
2025 IN 1658—LS 7761/DI 120 20
1 is not required to assess the property in question. The Indiana board
2 shall give notice of the date fixed for the hearing, by mail, to the parties
3 or a party's representative. The Indiana board shall give these notices
4 at least thirty (30) days before the day fixed for the hearing unless the
5 parties agree to a shorter period. With respect to a petition for review
6 filed by a county assessor or county auditor, the county board that
7 made the determination under review under this section may file an
8 amicus curiae brief in the review proceeding under this section. The
9 expenses incurred by the county board in filing the amicus curiae brief
10 shall be paid from the property reassessment fund under
11 IC 6-1.1-4-27.5 of the county in which the property is located. The
12 executive of a taxing unit may file an amicus curiae brief in the review
13 proceeding under this section if the property that is the subject of the
14 appeal is subject to assessment by that taxing unit.
15 (c) If a petition for review does not comply with the Indiana board's
16 instructions for completing the form prescribed under section 3 of this
17 chapter, the Indiana board shall return the petition to the petitioner and
18 include a notice describing the defect in the petition. The petitioner
19 then has thirty (30) days from the date on the notice to cure the defect
20 and file a corrected petition. The Indiana board shall deny a corrected
21 petition for review if it does not substantially comply with the Indiana
22 board's instructions for completing the form prescribed under section
23 3 of this chapter.
24 (d) After the hearing, the Indiana board shall give the parties and
25 any entity that filed an amicus curiae brief, or their representatives:
26 (1) notice, by mail, of its final determination; and
27 (2) for parties entitled to appeal the final determination, notice of
28 the procedures they must follow in order to obtain court review
29 under section 5 of this chapter.
30 (e) The Indiana board shall conduct a hearing not later than one (1)
31 year after a petition in proper form is filed with the Indiana board.
32 (f) The Indiana board shall issue a determination not later than the
33 later of:
34 (1) ninety (90) days after the hearing; or
35 (2) the date set in an extension order issued by the Indiana board.
36 The board may not extend the date by more than one hundred
37 eighty (180) days.
38 (g) The time periods described in subsections (e) and (f) do not
39 include any period of time that is attributable to a party's:
40 (1) request for a continuance, stay, extension, or summary
41 disposition;
42 (2) consent to a case management order, stipulated record, or
2025 IN 1658—LS 7761/DI 120 21
1 proposed hearing date;
2 (3) failure to comply with the board's orders or rules; or
3 (4) waiver of a deadline.
4 (h) If the Indiana board fails to take action required under
5 subsection (e) or (f), the entity that initiated the petition may:
6 (1) take no action and wait for the Indiana board to hear the
7 matter and issue a final determination; or
8 (2) petition for judicial review under section 5 of this chapter.
9 (i) This subsection applies when the board has not held a hearing.
10 A person may not seek judicial review under subsection (h)(2) until:
11 (1) the person requests a hearing in writing; and
12 (2) sixty (60) days have passed after the person requests a hearing
13 under subdivision (1) and the matter has not been heard or
14 otherwise extended under subsection (g).
15 (j) A final determination must include separately stated findings of
16 fact for all aspects of the determination. Findings of ultimate fact must
17 be accompanied by a concise statement of the underlying basic facts of
18 record to support the findings. Findings must be based exclusively
19 upon the evidence on the record in the proceeding and on matters
20 officially noticed in the proceeding. Findings must be based upon a
21 preponderance of the evidence.
22 (k) The Indiana board may limit the scope of the appeal to the issues
23 raised in the petition and the evaluation of the evidence presented to
24 the county board in support of those issues only if all parties
25 participating in the hearing required under subsection (a) agree to the
26 limitation. A party participating in the hearing required under
27 subsection (a) is entitled to introduce evidence that is otherwise proper
28 and admissible without regard to whether that evidence has previously
29 been introduced at a hearing before the county board.
30 (l) The Indiana board may require the parties to the appeal:
31 (1) to file not more than five (5) business days before the date of
32 the hearing required under subsection (a) documentary evidence
33 or summaries of statements of testimonial evidence; and
34 (2) to file not more than fifteen (15) business days before the date
35 of the hearing required under subsection (a) lists of witnesses and
36 exhibits to be introduced at the hearing.
37 (m) A party to a proceeding before the Indiana board shall provide
38 to all other parties to the proceeding the information described in
39 subsection (l) if the other party requests the information in writing at
40 least ten (10) days before the deadline for filing of the information
41 under subsection (l).
42 (n) The Indiana board may base its final determination on a
2025 IN 1658—LS 7761/DI 120 22
1 stipulation between the respondent and the petitioner. If the final
2 determination is based on a stipulated assessed valuation of tangible
3 property, the Indiana board may order the placement of a notation on
4 the permanent assessment record of the tangible property that the
5 assessed valuation was determined by stipulation. The Indiana board
6 may:
7 (1) order that a final determination under this subsection has no
8 precedential value; or
9 (2) specify a limited precedential value of a final determination
10 under this subsection.
11 (o) If a party to a proceeding, or a party's authorized representative,
12 elects to receive any notice under this section by electronic mail, the
13 notice is considered effective in the same manner as if the notice had
14 been sent by United States mail, with postage prepaid, to the party's or
15 representative's mailing address of record.
16 (p) At a hearing under this section, the Indiana board shall admit
17 into evidence an appraisal report, prepared by an appraiser, unless the
18 appraisal report is ruled inadmissible on grounds besides a hearsay
19 objection. This exception to the hearsay rule shall not be construed to
20 limit the discretion of the Indiana board, as trier of fact, to review the
21 probative value of an appraisal report.
22 SECTION 17. IC 6-1.1-15-5, AS AMENDED BY P.L.156-2020,
23 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 DECEMBER 31, 2026]: Sec. 5. (a) Not later than fifteen (15) days after
25 the Indiana board gives notice of its final determination under section
26 4 of this chapter to the party or the maximum allowable time for the
27 issuance of a final determination by the Indiana board under section 4
28 of this chapter expires, a party to the proceeding may request a
29 rehearing before the Indiana board. The Indiana board may conduct a
30 rehearing and affirm or modify its final determination, giving the same
31 notices after the rehearing as are required by section 4 of this chapter.
32 The Indiana board has fifteen (15) days after receiving a petition for a
33 rehearing to determine whether to grant a rehearing. Failure to grant a
34 rehearing not later than fifteen (15) days after receiving the petition
35 shall be treated as a final determination to deny the petition. A petition
36 for a rehearing does not toll the time in which to file a petition for
37 judicial review unless the petition for rehearing is granted. If the
38 Indiana board determines to rehear a final determination, the Indiana
39 board:
40 (1) may conduct the additional hearings that the Indiana board
41 determines necessary or review the written record without
42 additional hearings; and
2025 IN 1658—LS 7761/DI 120 23
1 (2) shall issue a final determination not later than ninety (90) days
2 after notifying the parties that the Indiana board will rehear the
3 final determination.
4 If the Indiana board fails to make a final determination within the time
5 allowed under subdivision (2), the entity that initiated the petition for
6 rehearing may take no action and wait for the Indiana board to make a
7 final determination or petition for judicial review under subsection (g).
8 (b) A party may petition for judicial review of the final
9 determination of the Indiana board. In order to obtain judicial review
10 under this section, a party must:
11 (1) file a petition with the Indiana tax court;
12 (2) serve a copy of the petition on:
13 (A) the parties to the review by the Indiana board;
14 (B) the attorney general; and
15 (C) any entity that filed an amicus curiae brief with the Indiana
16 board; and
17 (3) file a written notice of appeal with the Indiana board
18 informing the Indiana board of the party's intent to obtain judicial
19 review.
20 Petitions for judicial review may be consolidated at the request of the
21 appellants if it can be done in the interest of justice. The department of
22 local government finance may intervene in an action taken under this
23 subsection if the interpretation of a rule of the department is at issue in
24 the action. The county assessor (before the abolishment of the office)
25 and the county auditor (after the abolishment of the county
26 assessor office) is a party to the review under this section.
27 (c) Except as provided in subsection (g), to initiate a proceeding for
28 judicial review under this section, a party must take the action required
29 by subsection (b) not later than:
30 (1) forty-five (45) days after the Indiana board gives the person
31 notice of its final determination, unless a rehearing is conducted
32 under subsection (a); or
33 (2) forty-five (45) days after the Indiana board gives the person
34 notice under subsection (a) of its final determination, if a
35 rehearing is conducted under subsection (a) or the maximum time
36 elapses for the Indiana board to make a determination under this
37 section.
38 (d) The failure of the Indiana board to conduct a hearing within the
39 period prescribed in section 4(e) of this chapter does not constitute
40 notice to the party of an Indiana board final determination.
41 (e) The county assessor or county auditor may petition for judicial
42 review to the tax court in the manner prescribed in this section. If the
2025 IN 1658—LS 7761/DI 120 24
1 county auditor appeared before the Indiana board concerning the
2 matter, the county auditor may petition for judicial review to the tax
3 court in the manner prescribed in this section.
4 (f) The county assessor or county auditor may not be represented
5 by the attorney general in a judicial review initiated under subsection
6 (b) by the county assessor or county auditor.
7 (g) If the maximum time elapses for the Indiana board to give notice
8 of its final determination under subsection (a) or section 4 of this
9 chapter, a party may initiate a proceeding for judicial review by taking
10 the action required by subsection (b) at any time after the maximum
11 time elapses. If:
12 (1) a judicial proceeding is initiated under this subsection; and
13 (2) the Indiana board has not issued a determination;
14 the tax court shall determine the matter de novo.
15 SECTION 18. IC 6-1.1-15-19, AS ADDED BY P.L.244-2015,
16 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 DECEMBER 31, 2026]: Sec. 19. (a) A county assessor (before the
18 abolishment of the office) and the county auditor (after the
19 abolishment of the county assessor office) shall quarterly send a
20 notice to the fiscal officer of each taxing unit affected by an appeal
21 prosecuted under this chapter, including the fiscal officer of an affected
22 redevelopment commission established under IC 36-7. The notice must
23 include the following information:
24 (1) The date on which a notice for review was filed.
25 (2) The name and address of the taxpayer who filed the notice for
26 review.
27 (3) The assessed value for the assessment date the year before the
28 appeal, and the assessed value on the most recent assessment
29 date.
30 (4) The status of the taxpayer's appeal.
31 (b) Each township assessor (if any) shall furnish to the county
32 assessor all requested information necessary for purposes of providing
33 the quarterly notices under this section.
34 (c) A notice required by this section may be provided to the
35 appropriate fiscal officer in an electronic format.
36 SECTION 19. IC 6-1.1-30-20 IS ADDED TO THE INDIANA
37 CODE AS A NEW SECTION TO READ AS FOLLOWS
38 [EFFECTIVE JULY 1, 2025]: Sec. 20. (a) The department shall
39 develop an automated valuation model system for the assessment
40 of all qualified residential property statewide.
41 (b) The department may issue requests for information in the
42 same manner as under IC 5-23-4.5-1 and requests for proposals for
2025 IN 1658—LS 7761/DI 120 25
1 the development of the automated valuation model system.
2 (c) The automated valuation model system shall determine a
3 value for every qualified residential property statewide. The
4 system shall be designed to evaluate whether there is sufficient data
5 available to establish a statistically valid value for a qualified
6 residential property. In a case in which there is not sufficient data
7 available to establish a statistically valid market value, the
8 department shall notify the auditor of the need to assess the
9 property manually, and the auditor shall determine the assessment
10 based on a process, methodology and standards prescribed by the
11 department based on best practices for residential real estate
12 valuation and using the value from the automated system as a
13 starting point as set forth in IC 6-1.1-2.5-3.
14 (d) The automated valuation model system must be operational
15 for use not later than December 31, 2030.
16 (e) The department shall provide a summary plan for an
17 automated valuation model system to the legislative council in an
18 electronic format under IC 5-14-6 before November 1, 2025, and
19 provide an update to the legislative council on the progress for an
20 automated valuation model system before November 1 in
21 subsequent years until the automated valuation model system is
22 operational for use.
23 SECTION 20. IC 36-2-15-0.1 IS ADDED TO THE INDIANA
24 CODE AS A NEW SECTION TO READ AS FOLLOWS
25 [EFFECTIVE DECEMBER 31, 2026]: Sec. 0.1. (a) This section
26 applies to the office of a county assessor.
27 (b) As used in this section, "termination date" means the end of
28 each county assessor's term in office occurring after December 31,
29 2026.
30 (c) On each county assessor's termination date, the office of
31 county assessor is abolished.
32 (d) On the termination date, all the powers and duties of the
33 county assessor are transferred to the county auditor.
34 (e) On the termination date, all of the following are transferred
35 to the county auditor:
36 (1) All employment positions as of the termination date, of all
37 employees of the county assessor.
38 (2) The real and personal property of the county assessor.
39 (3) The obligations outstanding on the termination date, of the
40 county assessor.
41 (4) The funds of the county assessor.
42 (f) Before the termination date, the county auditor shall
2025 IN 1658—LS 7761/DI 120 26
1 interview, or give the opportunity to interview to, each individual
2 who:
3 (1) is, as of the termination date, an employee of the county
4 assessor; and
5 (2) applies before the termination date, for an employment
6 position referred to in subsection (e)(1).
7 SECTION 21. IC 36-2-15-0.2 IS ADDED TO THE INDIANA
8 CODE AS A NEW SECTION TO READ AS FOLLOWS
9 [EFFECTIVE DECEMBER 31, 2026]: Sec. 0.2. (a) Each county
10 assessor whose duties will be transferred under section 0.1 of this
11 chapter shall:
12 (1) organize the records of the assessor's office relating to the
13 assessment of tangible property in a manner prescribed by the
14 department of local government finance; and
15 (2) transfer the records before the termination date, as
16 directed by the department of local government finance.
17 (b) The department of local government finance shall determine
18 a procedure and schedule for the transfer of the records and
19 operations from the county assessor to the county auditor. The
20 assessors shall assist each other and coordinate their efforts to:
21 (1) ensure an orderly transfer of all records; and
22 (2) provide for an uninterrupted and professional transition
23 of any functions of assessors that are consistent with this
24 chapter, IC 6-1.1, and the directions of the department of
25 local government finance.
26 SECTION 22. IC 36-2-15-2, AS AMENDED BY P.L.167-2015,
27 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2026]: Sec. 2. (a) Elections for the office of county assessor
29 shall not be held after December 31, 2026.
30 (b) Except as provided in subsection (a), a county assessor shall
31 be elected under IC 3-10-2-13 by the voters of the county.
32 (b) (c) To be eligible to serve as an assessor, an individual must
33 meet the following qualifications before taking office:
34 (1) If the individual has never held the office of county assessor,
35 the individual must have attained a level two assessor-appraiser
36 certification under IC 6-1.1-35.5.
37 (2) If the individual has held the office of county assessor, the
38 individual must have attained a level three assessor-appraiser
39 certification under IC 6-1.1-35.5.
40 (c) (d) A county assessor must reside within the county as provided
41 in Article 6, Section 6 of the Constitution of the State of Indiana. The
42 assessor forfeits office if the assessor ceases to be a resident of the
2025 IN 1658—LS 7761/DI 120 27
1 county.
2 (d) (e) The term of office of a county assessor is four (4) years,
3 beginning January 1 after election and continuing until a successor is
4 elected and qualified.
5 (f) This section expires after December 31, 2030.
6 SECTION 23. IC 36-2-15-3, AS AMENDED BY P.L.146-2008,
7 SECTION 692, IS AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE JULY 1, 2026]: Sec. 3. (a) Subject to subsection (b), and
9 before the assessor's office is abolished, the assessor shall keep the
10 assessor's office in a building provided at the county seat by the county
11 executive. The assessor shall keep the office open for business during
12 regular business hours on every day of the year except Sundays and
13 legal holidays. However, the assessor may close the office on days
14 specified by the county executive according to custom and practice of
15 the county.
16 (b) After June 30, 2008, the county assessor may establish one (1)
17 or more satellite offices in the county.
18 (c) This section expires December 31, 2030.
19 SECTION 24. IC 36-2-15-5, AS AMENDED BY P.L.167-2015,
20 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
21 JULY 1, 2026]: Sec. 5. (a) Except as provided in section 0.1 of this
22 chapter, the county assessor shall perform the functions assigned by
23 statute to the county assessor, including the following:
24 (1) Countywide equalization.
25 (2) Selection and maintenance of a countywide computer system.
26 (3) Certification of gross assessments to the county auditor.
27 (4) Discovery of omitted property.
28 (5) In:
29 (A) a township in which the transfer of duties of the elected
30 township assessor is required by subsection (c); or
31 (B) a township in which the duties relating to the assessment
32 of tangible property are not required to be performed by a
33 township assessor elected under IC 36-6-5;
34 performance of the assessment duties prescribed by IC 6-1.1.
35 (b) A transfer of duties between assessors does not affect:
36 (1) any assessment, assessment appeal, or other official action
37 made by an assessor before the transfer; or
38 (2) any pending action against, or the rights of any party that may
39 possess a legal claim against, an assessor that is not described in
40 subdivision (1).
41 Any assessment, assessment appeal, or other official action of an
42 assessor made by the assessor within the scope of the assessor's official
2025 IN 1658—LS 7761/DI 120 28
1 duties before the transfer is considered as having been made by the
2 assessor to whom the duties are transferred.
3 (c) If the individual elected to the office of township assessor has
4 not attained the assessor-appraiser certification level required by
5 IC 36-6-5-1 before the date the term of office begins, the assessment
6 duties prescribed by IC 6-1.1 that would otherwise be performed in the
7 township by the township assessor are transferred to the county
8 assessor on that date. If assessment duties in a township are transferred
9 to the county assessor under this subsection, those assessment duties
10 are transferred back to the township assessor if at a later election an
11 individual who has attained the assessor-appraiser certification level
12 required by IC 36-6-5-1 is elected to the office of township assessor.
13 SECTION 25. IC 36-2-15-7, AS ADDED BY P.L.219-2007,
14 SECTION 109, IS AMENDED TO READ AS FOLLOWS
15 [EFFECTIVE JULY 1, 2026]: Sec. 7. (a) Each county assessor, elected
16 township assessor, or township trustee-assessor whose assessment
17 duties prescribed by IC 6-1.1 will be transferred under section 5 of this
18 chapter shall:
19 (1) organize the records of the assessor's office relating to the
20 assessment of tangible property in a manner prescribed by the
21 department of local government finance; and
22 (2) transfer the records as directed by the department of local
23 government finance.
24 (b) The department of local government finance shall determine a
25 procedure and schedule for the transfer of the records and operations.
26 The assessors shall assist each other and coordinate their efforts to:
27 (1) ensure an orderly transfer of all records; and
28 (2) provide for an uninterrupted and professional transition of the
29 property assessment functions consistent with this chapter and the
30 directions of the department of local government finance.
31 (c) This section expires December 31, 2030.
32 SECTION 26. IC 36-6-5-0.3 IS ADDED TO THE INDIANA CODE
33 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
34 DECEMBER 31, 2026]: Sec. 0.3. (a) This section applies to the office
35 of a township assessor.
36 (b) As used in this section, "termination date" means the end of
37 each township assessor's term in office occurring after December
38 31, 2026.
39 (c) On each township assessor's termination date, the office of
40 township assessor is abolished.
41 (d) On the termination date, all the powers and duties of the
42 township assessor are transferred to the county auditor of the
2025 IN 1658—LS 7761/DI 120 29
1 county in which the township is located.
2 (e) On the termination date, all of the following are transferred
3 to the county auditor:
4 (1) All employment positions as of the termination date, of all
5 employees of each township assessor in the county.
6 (2) The real and personal property of each township assessor
7 in the county.
8 (3) The obligations outstanding on the termination date, of
9 each township assessor in the county.
10 (4) The funds of each township assessor in the county.
11 (f) Before the termination date, the county auditor shall
12 interview, or give the opportunity to interview to, each individual
13 who:
14 (1) is, as of the termination date, an employee of a township
15 assessor in the county; and
16 (2) applies before the termination date, for an employment
17 position referred to in subsection (e)(1).
18 SECTION 27. IC 36-6-5-0.5 IS ADDED TO THE INDIANA CODE
19 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
20 DECEMBER 31, 2026]: Sec. 0.5. (a) Each township assessor whose
21 duties will be transferred under section 0.3 of this chapter shall:
22 (1) organize the records of the assessor's office relating to the
23 assessment of tangible property in a manner prescribed by the
24 department of local government finance; and
25 (2) transfer the records before the termination date, as
26 directed by the department of local government finance.
27 (b) The department of local government finance shall determine
28 a procedure and schedule for the transfer of the records and
29 operations from the township assessor to the county auditor. The
30 assessors shall assist each other and coordinate their efforts to:
31 (1) ensure an orderly transfer of all records; and
32 (2) provide for an uninterrupted and professional transition
33 of any functions of assessors that are consistent with this
34 chapter, IC 6-1.1, and the directions of the department of
35 local government finance.
36 SECTION 28. IC 36-6-5-1, AS AMENDED BY P.L.167-2015,
37 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38 JULY 1, 2026]: Sec. 1. (a) Elections for the office of township
39 assessor shall not be held after December 31, 2026.
40 (b) Subject to subsection (g), (h), before 2009, a township assessor
41 shall be elected under IC 3-10-2-13 by the voters of each township:
42 (1) having:
2025 IN 1658—LS 7761/DI 120 30
1 (A) a population of more than eight thousand (8,000); or
2 (B) an elected township assessor or the authority to elect a
3 township assessor before January 1, 1979; and
4 (2) in which the number of parcels of real property on January 1,
5 2008, is at least fifteen thousand (15,000).
6 (b) (c) Subject to subsection (g), (h), before 2009, a township
7 assessor shall be elected under IC 3-10-2-14 (repealed effective July 1,
8 2008) in each township:
9 (1) having a population of more than five thousand (5,000) but
10 not more than eight thousand (8,000), if:
11 (A) the legislative body of the township, by resolution,
12 declares that the office of township assessor is necessary; and
13 (B) the resolution is filed with the county election board not
14 later than the first date that a declaration of candidacy may be
15 filed under IC 3-8-2; and
16 (2) in which the number of parcels of real property on January 1,
17 2008, is at least fifteen thousand (15,000).
18 (c) (d) Subject to subsection (g), (h), a township government that is
19 created by merger under IC 36-6-1.5 shall elect only one (1) township
20 assessor under this section.
21 (d) (e) Subject to subsection (g), subsections (a) and (h), after 2008
22 a township assessor shall be elected under IC 3-10-2-13 only by the
23 voters of each township in which:
24 (1) the number of parcels of real property on January 1, 2008, is
25 at least fifteen thousand (15,000); and
26 (2) the transfer to the county assessor of the assessment duties
27 prescribed by IC 6-1.1 is disapproved in the referendum under
28 IC 36-2-15.
29 (e) (f) The township assessor must reside within the township as
30 provided in Article 6, Section 6 of the Constitution of the State of
31 Indiana. The assessor forfeits office if the assessor ceases to be a
32 resident of the township.
33 (f) (g) The term of office of a township assessor is four (4) years,
34 beginning January 1 after election and continuing until a successor is
35 elected and qualified. However, the term of office of a township
36 assessor elected at a general election in which no other township
37 officer is elected ends on December 31 after the next election in which
38 any other township officer is elected.
39 (g) (h) To be eligible to serve as a township assessor, an individual
40 must meet the following qualifications before taking office:
41 (1) If the individual has never held the office of township
42 assessor, the individual must have attained a level two
2025 IN 1658—LS 7761/DI 120 31
1 assessor-appraiser certification under IC 6-1.1-35.5.
2 (2) If the individual has held the office of township assessor, the
3 individual must have attained a level three assessor-appraiser
4 certification under IC 6-1.1-35.5.
5 (h) (i) After June 30, 2008, the county assessor shall perform the
6 assessment duties prescribed by IC 6-1.1 in a township in which the
7 number of parcels of real property on January 1, 2008, is less than
8 fifteen thousand (15,000).
9 (j) This section expires after December 31, 2030.
10 SECTION 29. IC 36-6-5-3, AS AMENDED BY P.L.146-2008,
11 SECTION 711, IS AMENDED TO READ AS FOLLOWS
12 [EFFECTIVE JULY 1, 2026]: Sec. 3. (a) Except as provided in
13 subsection (b) and section 0.3 of this chapter, the assessor shall
14 perform the duties prescribed by statute, including assessment duties
15 prescribed by IC 6-1.1.
16 (b) Subsection (a) does not apply if the duties of the township
17 assessor have been transferred to the county assessor as described in
18 IC 6-1.1-1-24 or IC 36-2-15.
19 SECTION 30. IC 36-6-5-4, AS AMENDED BY P.L.167-2015,
20 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
21 JULY 1, 2026]: Sec. 4. (a) Before July 1, 2017, an employee of a
22 township assessor who performs real property assessing duties must
23 have attained the level of certification under IC 6-1.1-35.5 that the
24 township assessor is required to attain under section 1(g) 1(h) of this
25 chapter.
26 (b) After June 30, 2017, an employee of a township assessor who is
27 responsible for placing an assessed valuation on real property must
28 have attained the certification of a level three assessor-appraiser under
29 IC 6-1.1-35.5.
30 (c) This subsection applies after June 30, 2017. If the township
31 assessor has not attained the certification of a level three
32 assessor-appraiser under IC 6-1.1-35.5, the township fiscal body shall
33 authorize either of the following:
34 (1) The appointment of at least one (1) deputy or employee who
35 has attained the certification of a level three assessor-appraiser
36 under IC 6-1.1-35.5.
37 (2) Contracting with a person who has attained, or who employs
38 for purposes of the contract an individual who has attained, the
39 certification of a level three assessor-appraiser under
40 IC 6-1.1-35.5. The individual under contract with the township
41 assessor under this subdivision shall assist the township assessor
42 with assessment duties as determined by the township assessor.
2025 IN 1658—LS 7761/DI 120 32
1 Payment for the deputy, employee, or contractor shall be made from the
2 budget for the township assessor.
3 (d) This section expires after December 31, 2030.
4 SECTION 31. [EFFECTIVE JULY 1, 2026] (a) The legislative
5 services agency shall prepare legislation for introduction in the
6 2030 regular session of the general assembly to make appropriate
7 changes in statutes that are required by this act.
8 (b) This SECTION expires July 1, 2030.
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