Indiana 2025 Regular Session

Indiana Senate Bill SB0187 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	ES0187.1
	2	+	March 25, 2025
	3	+	ENGROSSED
	4	+	SENATE BILL No. 187
	5	+	_____
	6	+	DIGEST OF SB 187 (Updated March 25, 2025 9:13 am - DI 140)
	7	+	Citations Affected: IC 6-1.1.
	8	+	Synopsis: PTABOA appointments. Amends the eligibility
	9	+	requirements for service as a member on all county property tax
	10	+	assessment boards of appeal (PTABOA) to provide that any member
	11	+	appointed to the PTABOA must be a resident of Indiana for the entirety
	12	+	of the member's term. Provides that the term of an individual serving
	13	+	as a member on a PTABOA on June 30, 2025, who is not a resident of
	14	+	Indiana, expires July 1, 2025. Requires the appropriate county
	15	+	appointing authority to appoint the individual's successor.
	16	+	Effective: July 1, 2025.
	17	+	Dernulc, Niemeyer,
	18	+	Randolph Lonnie M, Bohacek
	19	+	(HOUSE SPONSORS — OLTHOFF, SLAGER, AYLESWORTH)
	20	+	January 8, 2025, read first time and referred to Committee on Local Government.
	21	+	January 30, 2025, amended, reported favorably — Do Pass.
	22	+	February 3, 2025, read second time, ordered engrossed. Engrossed.
	23	+	February 4, 2025, read third time, passed. Yeas 50, nays 0.
	24	+	HOUSE ACTION
	25	+	March 3, 2025, read first time and referred to Committee on Ways and Means.
	26	+	March 13, 2025, reassigned to Committee on Local Government.
	27	+	March 25, 2025, reported — Do Pass.
	28	+	ES 187—LS 6464/DI 129 March 25, 2025
1	29		First Regular Session of the 124th General Assembly (2025)
2	30		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	31		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	32		additions will appear in this style type, and deletions will appear in this style type.
5	33		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	34		provision adopted), the text of the new provision will appear in this style type. Also, the
7	35		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	36		a new provision to the Indiana Code or the Indiana Constitution.
9	37		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	38		between statutes enacted by the 2024 Regular Session of the General Assembly.
11		-	SENATE ENROLLED ACT No. 187
12		-	AN ACT to amend the Indiana Code concerning taxation.
	39	+	ENGROSSED
	40	+	SENATE BILL No. 187
	41	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	42	+	taxation.
13	43		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 6-1.1-28-0.2, AS ADDED BY P.L.207-2016,
	44	+	1 SECTION 1. IC 6-1.1-28-0.2, AS ADDED BY P.L.207-2016,
	45	+	2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	46	+	3 JULY 1, 2025]: Sec. 0.2. (a) Each multiple county property tax
	47	+	4 assessment board of appeals established under section 0.1 of this
	48	+	5 chapter must consist of either of the following number of members:
	49	+	6 (1) Three (3) members, not more than two (2) of whom may be
	50	+	7 from the same political party.
	51	+	8 (2) Five (5) members, not more than three (3) of whom may be
	52	+	9 from the same political party.
	53	+	10 The ordinance adopted under section 0.1 of this chapter to establish a
	54	+	11 multiple county property tax assessment board of appeals must specify
	55	+	12 the number of members of the multiple county property tax assessment
	56	+	13 board of appeals as provided in this subsection.
	57	+	14 (b) Each member of a multiple county property tax assessment
	58	+	15 board of appeals must be: meet all of the following requirements:
	59	+	16 (1) Be a resident of Indiana during the member's entire term.
	60	+	17 If a person ceases to be a resident of Indiana, the person may
	61	+	ES 187—LS 6464/DI 129 2
	62	+	1 not continue to serve as a member.
	63	+	2 (2) Be at least eighteen (18) years of age. and
	64	+	3 (3) Be knowledgeable in the valuation of property.
	65	+	4 (c) A majority of the members of a multiple county property tax
	66	+	5 assessment board of appeals must have attained the certification of a
	67	+	6 level two or a level three assessor-appraiser under IC 6-1.1-35.5.
	68	+	7 (d) The following individuals may not be members of a multiple
	69	+	8 county property tax assessment board of appeals:
	70	+	9 (1) An elected county official.
	71	+	10 (2) An employee of a county or township that is in the geographic
	72	+	11 area within the jurisdiction of the multiple county property tax
	73	+	12 assessment board of appeals.
	74	+	13 (3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that
	75	+	14 is in the geographic area within the jurisdiction of the multiple
	76	+	15 county property tax assessment board of appeals.
	77	+	16 SECTION 2. IC 6-1.1-28-0.4, AS AMENDED BY P.L.85-2017,
	78	+	17 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	79	+	18 JULY 1, 2025]: Sec. 0.4. (a) The fiscal bodies of the counties that
	80	+	19 establish a multiple county property tax assessment board of appeals
	81	+	20 under section 0.1 of this chapter shall adopt substantially similar
	82	+	21 ordinances to appoint the members of the multiple county property tax
	83	+	22 assessment board of appeals subject to the qualifications and
	84	+	23 requirements set forth in section 0.2 of this chapter.
	85	+	24 (b) The term of a member of a multiple county property tax
	86	+	25 assessment board of appeals appointed under this section:
	87	+	26 (1) is one (1) year; and
	88	+	27 (2) begins January 1.
	89	+	28 A member is eligible for reappointment.
	90	+	29 (c) If:
	91	+	30 (1) the term of a member of a multiple county property tax
	92	+	31 assessment board of appeals appointed under this section expires;
	93	+	32 (2) the member is not reappointed as provided in subsection (b);
	94	+	33 and
	95	+	34 (3) a successor is not appointed as provided in subsection (a);
	96	+	35 the term of the member continues until a successor is appointed.
	97	+	36 (d) Notwithstanding subsections (b) and (c), the term of an
	98	+	37 individual serving as a member on a multiple county property tax
	99	+	38 assessment board of appeals on June 30, 2025, who is not a resident
	100	+	39 of Indiana, expires July 1, 2025. The fiscal body of any county that:
	101	+	40 (1) participates in a multiple county property tax assessment
	102	+	41 board of appeals; and
	103	+	42 (2) appointed the member whose term expires;
	104	+	ES 187—LS 6464/DI 129 3
	105	+	1 shall appoint a member to serve the remainder of the individual's
	106	+	2 unexpired term.
	107	+	3 SECTION 3. IC 6-1.1-28-1, AS AMENDED BY THE TECHNICAL
	108	+	4 CORRECTIONS BILL OF THE 2025 GENERAL ASSEMBLY, IS
	109	+	5 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
	110	+	6 Sec. 1. (a) This section applies only to a county that is not participating
	111	+	7 in a multiple county property tax assessment board of appeals.
	112	+	8 (b) Each county shall have a county property tax assessment board
	113	+	9 of appeals. composed of individuals who are: Each member of the
	114	+	10 county property tax assessment board of appeals must meet all of
	115	+	11 the following requirements:
	116	+	12 (1) Be a resident of Indiana during the member's entire term.
	117	+	13 If a person ceases to be a resident of Indiana, the person may
	118	+	14 not continue to serve as a member.
	119	+	15 (2) Be at least eighteen (18) years of age. and
	120	+	16 (3) Be knowledgeable in the valuation of property.
	121	+	17 At the election of the board of commissioners of the county, a county
	122	+	18 property tax assessment board of appeals may consist of three (3) or
	123	+	19 five (5) members appointed in accordance with this section.
	124	+	20 (c) This subsection applies to a county in which the board of
	125	+	21 commissioners elects to have a five (5) member county property tax
	126	+	22 assessment board of appeals. In addition to the county assessor, only
	127	+	23 one (1) other individual who is an officer or employee of a county or
	128	+	24 township may serve on the board of appeals in the county in which the
	129	+	25 individual is an officer or employee. Subject to subsections (h) and (i),
	130	+	26 the fiscal body of the county shall appoint two (2) individuals to the
	131	+	27 board. At least one (1) of the members appointed by the county fiscal
	132	+	28 body must be a certified level two or level three assessor-appraiser. The
	133	+	29 fiscal body may waive the requirement in this subsection that one (1)
	134	+	30 of the members appointed by the fiscal body must be a certified level
	135	+	31 two or level three assessor-appraiser. Subject to subsections (h) and (i),
	136	+	32 the board of commissioners of the county shall appoint three (3)
	137	+	33 freehold members so that not more than three (3) of the five (5)
	138	+	34 members may be of the same political party and so that at least three
	139	+	35 (3) of the five (5) members are residents of the county. At least one (1)
	140	+	36 of the members appointed by the board of county commissioners must
	141	+	37 be a certified level two or level three assessor-appraiser. The board of
	142	+	38 county commissioners may waive the requirement in this subsection
	143	+	39 that one (1) of the freehold members appointed by the board of county
	144	+	40 commissioners must be a certified level two or level three
	145	+	41 assessor-appraiser.
	146	+	42 (d) This subsection applies to a county in which the board of
	147	+	ES 187—LS 6464/DI 129 4
	148	+	1 commissioners elects to have a three (3) member county property tax
	149	+	2 assessment board of appeals. In addition to the county assessor, only
	150	+	3 one (1) other individual who is an officer or employee of a county or
	151	+	4 township may serve on the board of appeals in the county in which the
	152	+	5 individual is an officer or employee. Subject to subsections (h) and (i),
	153	+	6 the fiscal body of the county shall appoint one (1) individual to the
	154	+	7 board. The member appointed by the county fiscal body must be a
	155	+	8 certified level two or level three assessor-appraiser. The fiscal body
	156	+	9 may waive the requirement in this subsection that the member
	157	+	10 appointed by the fiscal body must be a certified level two or level three
	158	+	11 assessor-appraiser. Subject to subsections (e) and (f), the board of
	159	+	12 commissioners of the county shall appoint two (2) freehold members
	160	+	13 so that not more than two (2) of the three (3) members may be of the
	161	+	14 same political party and so that at least two (2) of the three (3)
	162	+	15 members are residents of the county. At least one (1) of the members
	163	+	16 appointed by the board of county commissioners must be a certified
	164	+	17 level two or level three assessor-appraiser. The board of county
	165	+	18 commissioners may waive the requirement in this subsection that one
	166	+	19 (1) of the freehold members appointed by the board of county
	167	+	20 commissioners must be a certified level two or level three
	168	+	21 assessor-appraiser.
	169	+	22 (e) A person appointed to a property tax assessment board of
	170	+	23 appeals may serve on the property tax assessment board of appeals of
	171	+	24 another county at the same time. The members of the board shall elect
	172	+	25 a president. The employees of the county assessor shall provide
	173	+	26 administrative support to the property tax assessment board of appeals.
	174	+	27 The county assessor is a nonvoting member of the property tax
	175	+	28 assessment board of appeals. The county assessor shall serve as
	176	+	29 secretary of the board. The secretary shall keep full and accurate
	177	+	30 minutes of the proceedings of the board. A majority of the board
	178	+	31 constitutes a quorum for the transaction of business. Any question
	179	+	32 properly before the board may be decided by the agreement of a
	180	+	33 majority of the whole board.
	181	+	34 (f) The county assessor, county fiscal body, and board of county
	182	+	35 commissioners may agree to waive the requirement in subsection (c)
	183	+	36 or (d) that not more than three (3) of the five (5) or two (2) of the three
	184	+	37 (3) members of the county property tax assessment board of appeals
	185	+	38 may be of the same political party if it is necessary to waive the
	186	+	39 requirement due to the absence of certified level two or level three
	187	+	40 Indiana assessor-appraisers:
	188	+	41 (1) who are willing to serve on the board; and
	189	+	42 (2) whose political party membership status would satisfy the
	190	+	ES 187—LS 6464/DI 129 5
	191	+	1 requirement in subsection (c) or (d).
	192	+	2 (g) If the board of county commissioners is not able to identify at
	193	+	3 least two (2) prospective freehold members of the county property tax
	194	+	4 assessment board of appeals who are:
	195	+	5 (1) residents of the county;
	196	+	6 (2) certified level two or level three Indiana assessor-appraisers;
	197	+	7 and
	198	+	8 (3) willing to serve on the county property tax assessment board
	199	+	9 of appeals;
	200	+	10 it is not necessary that at least three (3) of the five (5) or two (2) of the
	201	+	11 three (3) members of the county property tax assessment board of
	202	+	12 appeals be residents of the county.
	203	+	13 (h) Except as provided in subsection (i), the term of a member of the
	204	+	14 county property tax assessment board of appeals appointed under either
	205	+	15 subsection (c) or (d) shall:
	206	+	16 (1) be staggered so that the appointment of a majority of the board
	207	+	17 does not expire in any single year; and
	208	+	18 (2) begins begin January 1.
	209	+	19 (i) If:
	210	+	20 (1) the term of a member of the county property tax assessment
	211	+	21 board of appeals appointed under this section expires;
	212	+	22 (2) the member is not reappointed; and
	213	+	23 (3) a successor is not appointed;
	214	+	24 the term of the member continues until a successor is appointed.
	215	+	25 (j) An:
	216	+	26 (1) employee of the township assessor or county assessor; or
	217	+	27 (2) appraiser, as defined in IC 6-1.1-31.7-1;
	218	+	28 may not serve as a voting member of a county property tax assessment
	219	+	29 board of appeals in a county where the employee or appraiser is
	220	+	30 employed.
	221	+	31 (k) Notwithstanding subsections (h) and (i), the term of an
	222	+	32 individual serving as a member of a county property tax
	223	+	33 assessment board of appeals on June 30, 2025, who is not a resident
	224	+	34 of Indiana, expires July 1, 2025. The county fiscal body or board of
	225	+	35 county commissioners, whichever applies, that appointed the
	226	+	36 individual whose term expires shall appoint a member to serve the
	227	+	37 remainder of the individual's unexpired term.
	228	+	ES 187—LS 6464/DI 129 6
	229	+	COMMITTEE REPORT
	230	+	Mr. President: The Senate Committee on Local Government, to
	231	+	which was referred Senate Bill No. 187, has had the same under
	232	+	consideration and begs leave to report the same back to the Senate with
	233	+	the recommendation that said bill be AMENDED as follows:
	234	+	Page 1, delete lines 1 through 17, begin a new paragraph and insert:
	235	+	"SECTION 1. IC 6-1.1-28-0.2, AS ADDED BY P.L.207-2016,
15	236		SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16	237		JULY 1, 2025]: Sec. 0.2. (a) Each multiple county property tax
17	238		assessment board of appeals established under section 0.1 of this
18	239		chapter must consist of either of the following number of members:
19	240		(1) Three (3) members, not more than two (2) of whom may be
20	241		from the same political party.
21	242		(2) Five (5) members, not more than three (3) of whom may be
22	243		from the same political party.
23	244		The ordinance adopted under section 0.1 of this chapter to establish a
24	245		multiple county property tax assessment board of appeals must specify
25	246		the number of members of the multiple county property tax assessment
26	247		board of appeals as provided in this subsection.
27	248		(b) Each member of a multiple county property tax assessment
28	249		board of appeals must be: meet all of the following requirements:
29	250		(1) Be a resident of Indiana during the member's entire term.
30	251		If a person ceases to be a resident of Indiana, the person may
31	252		not continue to serve as a member.
32	253		(2) Be at least eighteen (18) years of age. and
33	254		(3) Be knowledgeable in the valuation of property.
34	255		(c) A majority of the members of a multiple county property tax
35	256		assessment board of appeals must have attained the certification of a
36		-	SEA 187 2
37	257		level two or a level three assessor-appraiser under IC 6-1.1-35.5.
38	258		(d) The following individuals may not be members of a multiple
39	259		county property tax assessment board of appeals:
40	260		(1) An elected county official.
41	261		(2) An employee of a county or township that is in the geographic
42	262		area within the jurisdiction of the multiple county property tax
43	263		assessment board of appeals.
44	264		(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that
45	265		is in the geographic area within the jurisdiction of the multiple
46		-	county property tax assessment board of appeals.
47		-	SECTION 2. IC 6-1.1-28-0.4, AS AMENDED BY P.L.85-2017,
48		-	SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
49		-	JULY 1, 2025]: Sec. 0.4. (a) The fiscal bodies of the counties that
50		-	establish a multiple county property tax assessment board of appeals
51		-	under section 0.1 of this chapter shall adopt substantially similar
52		-	ordinances to appoint the members of the multiple county property tax
53		-	assessment board of appeals subject to the qualifications and
54		-	requirements set forth in section 0.2 of this chapter.
55		-	(b) The term of a member of a multiple county property tax
56		-	assessment board of appeals appointed under this section:
57		-	(1) is one (1) year; and
58		-	(2) begins January 1.
59		-	A member is eligible for reappointment.
60		-	(c) If:
61		-	(1) the term of a member of a multiple county property tax
62		-	assessment board of appeals appointed under this section expires;
63		-	(2) the member is not reappointed as provided in subsection (b);
64		-	and
65		-	(3) a successor is not appointed as provided in subsection (a);
66		-	the term of the member continues until a successor is appointed.
67		-	(d) Notwithstanding subsections (b) and (c), the term of an
68		-	individual serving as a member on a multiple county property tax
69		-	assessment board of appeals on June 30, 2025, who is not a resident
70		-	of Indiana, expires July 1, 2025. The fiscal body of any county that:
71		-	(1) participates in a multiple county property tax assessment
72		-	board of appeals; and
73		-	(2) appointed the member whose term expires;
74		-	shall appoint a member to serve the remainder of the individual's
75		-	unexpired term.
76		-	SECTION 3. IC 6-1.1-28-1, AS AMENDED BY THE TECHNICAL
77		-	CORRECTIONS BILL OF THE 2025 GENERAL ASSEMBLY, IS
78		-	AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
79		-	SEA 187 3
80		-	Sec. 1. (a) This section applies only to a county that is not participating
81		-	in a multiple county property tax assessment board of appeals.
82		-	(b) Each county shall have a county property tax assessment board
83		-	of appeals. composed of individuals who are: Each member of the
84		-	county property tax assessment board of appeals must meet all of
85		-	the following requirements:
	266	+	county property tax assessment board of appeals.".
	267	+	Page 2, delete lines 1 through 13.
	268	+	Page 3, line 7, after "appeals" insert ".".
	269	+	Page 3, line 7, strike "composed of individuals who".
	270	+	ES 187—LS 6464/DI 129 7
	271	+	Page 3, line 7, delete "must be residents of Indiana".
	272	+	Page 3, line 8, delete "who".
	273	+	Page 3, line 8, strike "are:" and insert "Each member of the county
	274	+	property tax assessment board of appeals must meet all of the
	275	+	following requirements:
86	276		(1) Be a resident of Indiana during the member's entire term.
87	277		If a person ceases to be a resident of Indiana, the person may
88		-	not continue to serve as a member.
89		-	(2) Be at least eighteen (18) years of age. and
90		-	(3) Be knowledgeable in the valuation of property.
91		-	At the election of the board of commissioners of the county, a county
92		-	property tax assessment board of appeals may consist of three (3) or
93		-	five (5) members appointed in accordance with this section.
94		-	(c) This subsection applies to a county in which the board of
95		-	commissioners elects to have a five (5) member county property tax
96		-	assessment board of appeals. In addition to the county assessor, only
97		-	one (1) other individual who is an officer or employee of a county or
98		-	township may serve on the board of appeals in the county in which the
99		-	individual is an officer or employee. Subject to subsections (h) and (i),
100		-	the fiscal body of the county shall appoint two (2) individuals to the
101		-	board. At least one (1) of the members appointed by the county fiscal
102		-	body must be a certified level two or level three assessor-appraiser. The
103		-	fiscal body may waive the requirement in this subsection that one (1)
104		-	of the members appointed by the fiscal body must be a certified level
105		-	two or level three assessor-appraiser. Subject to subsections (h) and (i),
106		-	the board of commissioners of the county shall appoint three (3)
107		-	freehold members so that not more than three (3) of the five (5)
108		-	members may be of the same political party and so that at least three
109		-	(3) of the five (5) members are residents of the county. At least one (1)
110		-	of the members appointed by the board of county commissioners must
111		-	be a certified level two or level three assessor-appraiser. The board of
112		-	county commissioners may waive the requirement in this subsection
113		-	that one (1) of the freehold members appointed by the board of county
114		-	commissioners must be a certified level two or level three
115		-	assessor-appraiser.
116		-	(d) This subsection applies to a county in which the board of
117		-	commissioners elects to have a three (3) member county property tax
118		-	assessment board of appeals. In addition to the county assessor, only
119		-	one (1) other individual who is an officer or employee of a county or
120		-	township may serve on the board of appeals in the county in which the
121		-	individual is an officer or employee. Subject to subsections (h) and (i),
122		-	SEA 187 4
123		-	the fiscal body of the county shall appoint one (1) individual to the
124		-	board. The member appointed by the county fiscal body must be a
125		-	certified level two or level three assessor-appraiser. The fiscal body
126		-	may waive the requirement in this subsection that the member
127		-	appointed by the fiscal body must be a certified level two or level three
128		-	assessor-appraiser. Subject to subsections (e) and (f), the board of
129		-	commissioners of the county shall appoint two (2) freehold members
130		-	so that not more than two (2) of the three (3) members may be of the
131		-	same political party and so that at least two (2) of the three (3)
132		-	members are residents of the county. At least one (1) of the members
133		-	appointed by the board of county commissioners must be a certified
134		-	level two or level three assessor-appraiser. The board of county
135		-	commissioners may waive the requirement in this subsection that one
136		-	(1) of the freehold members appointed by the board of county
137		-	commissioners must be a certified level two or level three
138		-	assessor-appraiser.
139		-	(e) A person appointed to a property tax assessment board of
140		-	appeals may serve on the property tax assessment board of appeals of
141		-	another county at the same time. The members of the board shall elect
142		-	a president. The employees of the county assessor shall provide
143		-	administrative support to the property tax assessment board of appeals.
144		-	The county assessor is a nonvoting member of the property tax
145		-	assessment board of appeals. The county assessor shall serve as
146		-	secretary of the board. The secretary shall keep full and accurate
147		-	minutes of the proceedings of the board. A majority of the board
148		-	constitutes a quorum for the transaction of business. Any question
149		-	properly before the board may be decided by the agreement of a
150		-	majority of the whole board.
151		-	(f) The county assessor, county fiscal body, and board of county
152		-	commissioners may agree to waive the requirement in subsection (c)
153		-	or (d) that not more than three (3) of the five (5) or two (2) of the three
154		-	(3) members of the county property tax assessment board of appeals
155		-	may be of the same political party if it is necessary to waive the
156		-	requirement due to the absence of certified level two or level three
157		-	Indiana assessor-appraisers:
158		-	(1) who are willing to serve on the board; and
159		-	(2) whose political party membership status would satisfy the
160		-	requirement in subsection (c) or (d).
161		-	(g) If the board of county commissioners is not able to identify at
162		-	least two (2) prospective freehold members of the county property tax
163		-	assessment board of appeals who are:
164		-	(1) residents of the county;
165		-	SEA 187 5
166		-	(2) certified level two or level three Indiana assessor-appraisers;
167		-	and
168		-	(3) willing to serve on the county property tax assessment board
169		-	of appeals;
170		-	it is not necessary that at least three (3) of the five (5) or two (2) of the
171		-	three (3) members of the county property tax assessment board of
172		-	appeals be residents of the county.
173		-	(h) Except as provided in subsection (i), the term of a member of the
174		-	county property tax assessment board of appeals appointed under either
175		-	subsection (c) or (d) shall:
176		-	(1) be staggered so that the appointment of a majority of the board
177		-	does not expire in any single year; and
178		-	(2) begins begin January 1.
179		-	(i) If:
180		-	(1) the term of a member of the county property tax assessment
181		-	board of appeals appointed under this section expires;
182		-	(2) the member is not reappointed; and
183		-	(3) a successor is not appointed;
184		-	the term of the member continues until a successor is appointed.
185		-	(j) An:
186		-	(1) employee of the township assessor or county assessor; or
187		-	(2) appraiser, as defined in IC 6-1.1-31.7-1;
188		-	may not serve as a voting member of a county property tax assessment
189		-	board of appeals in a county where the employee or appraiser is
190		-	employed.
191		-	(k) Notwithstanding subsections (h) and (i), the term of an
192		-	individual serving as a member of a county property tax
193		-	assessment board of appeals on June 30, 2025, who is not a resident
194		-	of Indiana, expires July 1, 2025. The county fiscal body or board of
195		-	county commissioners, whichever applies, that appointed the
196		-	individual whose term expires shall appoint a member to serve the
197		-	remainder of the individual's unexpired term.
198		-	SEA 187 President of the Senate
199		-	President Pro Tempore
200		-	Speaker of the House of Representatives
201		-	Governor of the State of Indiana
202		-	Date: Time:
203		-	SEA 187
	278	+	not continue to serve as a member.".
	279	+	Page 3, line 9, delete "(1)" and insert "(2) Be".
	280	+	Page 3, line 9, delete ";" and insert ".".
	281	+	Page 3, line 9, strike "and".
	282	+	Page 3, line 10, delete "(2)" and insert "(3) Be".
	283	+	Renumber all SECTIONS consecutively.
	284	+	and when so amended that said bill do pass.
	285	+	(Reference is to SB 187 as introduced.)
	286	+	BUCK, Chairperson
	287	+	Committee Vote: Yeas 10, Nays 0.
	288	+	_____
	289	+	COMMITTEE REPORT
	290	+	Mr. Speaker: Your Committee on Local Government, to which was
	291	+	referred Senate Bill 187, has had the same under consideration and
	292	+	begs leave to report the same back to the House with the
	293	+	recommendation that said bill do pass.
	294	+	(Reference is to SB 187 as printed January 31, 2025.)
	295	+
	296	+	MAY
	297	+	Committee Vote: Yeas 8, Nays 0
	298	+	ES 187—LS 6464/DI 129