First Regular Session of the 124th General Assembly (2025)
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between statutes enacted by the 2024 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 187
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-1.1-28-0.2, AS ADDED BY P.L.207-2016,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 0.2. (a) Each multiple county property tax
assessment board of appeals established under section 0.1 of this
chapter must consist of either of the following number of members:
(1) Three (3) members, not more than two (2) of whom may be
from the same political party.
(2) Five (5) members, not more than three (3) of whom may be
from the same political party.
The ordinance adopted under section 0.1 of this chapter to establish a
multiple county property tax assessment board of appeals must specify
the number of members of the multiple county property tax assessment
board of appeals as provided in this subsection.
(b) Each member of a multiple county property tax assessment
board of appeals must be: meet all of the following requirements:
(1) Be a resident of Indiana during the member's entire term.
If a person ceases to be a resident of Indiana, the person may
not continue to serve as a member.
(2) Be at least eighteen (18) years of age. and
(3) Be knowledgeable in the valuation of property.
(c) A majority of the members of a multiple county property tax
assessment board of appeals must have attained the certification of a
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level two or a level three assessor-appraiser under IC 6-1.1-35.5.
(d) The following individuals may not be members of a multiple
county property tax assessment board of appeals:
(1) An elected county official.
(2) An employee of a county or township that is in the geographic
area within the jurisdiction of the multiple county property tax
assessment board of appeals.
(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that
is in the geographic area within the jurisdiction of the multiple
county property tax assessment board of appeals.
SECTION 2. IC 6-1.1-28-0.4, AS AMENDED BY P.L.85-2017,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 0.4. (a) The fiscal bodies of the counties that
establish a multiple county property tax assessment board of appeals
under section 0.1 of this chapter shall adopt substantially similar
ordinances to appoint the members of the multiple county property tax
assessment board of appeals subject to the qualifications and
requirements set forth in section 0.2 of this chapter.
(b) The term of a member of a multiple county property tax
assessment board of appeals appointed under this section:
(1) is one (1) year; and
(2) begins January 1.
A member is eligible for reappointment.
(c) If:
(1) the term of a member of a multiple county property tax
assessment board of appeals appointed under this section expires;
(2) the member is not reappointed as provided in subsection (b);
and
(3) a successor is not appointed as provided in subsection (a);
the term of the member continues until a successor is appointed.
(d) Notwithstanding subsections (b) and (c), the term of an
individual serving as a member on a multiple county property tax
assessment board of appeals on June 30, 2025, who is not a resident
of Indiana, expires July 1, 2025. The fiscal body of any county that:
(1) participates in a multiple county property tax assessment
board of appeals; and
(2) appointed the member whose term expires;
shall appoint a member to serve the remainder of the individual's
unexpired term.
SECTION 3. IC 6-1.1-28-1, AS AMENDED BY THE TECHNICAL
CORRECTIONS BILL OF THE 2025 GENERAL ASSEMBLY, IS
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2025]:
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Sec. 1. (a) This section applies only to a county that is not participating
in a multiple county property tax assessment board of appeals.
(b) Each county shall have a county property tax assessment board
of appeals. composed of individuals who are: Each member of the
county property tax assessment board of appeals must meet all of
the following requirements:
(1) Be a resident of Indiana during the member's entire term.
If a person ceases to be a resident of Indiana, the person may
not continue to serve as a member.
(2) Be at least eighteen (18) years of age. and
(3) Be knowledgeable in the valuation of property.
At the election of the board of commissioners of the county, a county
property tax assessment board of appeals may consist of three (3) or
five (5) members appointed in accordance with this section.
(c) This subsection applies to a county in which the board of
commissioners elects to have a five (5) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which the
individual is an officer or employee. Subject to subsections (h) and (i),
the fiscal body of the county shall appoint two (2) individuals to the
board. At least one (1) of the members appointed by the county fiscal
body must be a certified level two or level three assessor-appraiser. The
fiscal body may waive the requirement in this subsection that one (1)
of the members appointed by the fiscal body must be a certified level
two or level three assessor-appraiser. Subject to subsections (h) and (i),
the board of commissioners of the county shall appoint three (3)
freehold members so that not more than three (3) of the five (5)
members may be of the same political party and so that at least three
(3) of the five (5) members are residents of the county. At least one (1)
of the members appointed by the board of county commissioners must
be a certified level two or level three assessor-appraiser. The board of
county commissioners may waive the requirement in this subsection
that one (1) of the freehold members appointed by the board of county
commissioners must be a certified level two or level three
assessor-appraiser.
(d) This subsection applies to a county in which the board of
commissioners elects to have a three (3) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which the
individual is an officer or employee. Subject to subsections (h) and (i),
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the fiscal body of the county shall appoint one (1) individual to the
board. The member appointed by the county fiscal body must be a
certified level two or level three assessor-appraiser. The fiscal body
may waive the requirement in this subsection that the member
appointed by the fiscal body must be a certified level two or level three
assessor-appraiser. Subject to subsections (e) and (f), the board of
commissioners of the county shall appoint two (2) freehold members
so that not more than two (2) of the three (3) members may be of the
same political party and so that at least two (2) of the three (3)
members are residents of the county. At least one (1) of the members
appointed by the board of county commissioners must be a certified
level two or level three assessor-appraiser. The board of county
commissioners may waive the requirement in this subsection that one
(1) of the freehold members appointed by the board of county
commissioners must be a certified level two or level three
assessor-appraiser.
(e) A person appointed to a property tax assessment board of
appeals may serve on the property tax assessment board of appeals of
another county at the same time. The members of the board shall elect
a president. The employees of the county assessor shall provide
administrative support to the property tax assessment board of appeals.
The county assessor is a nonvoting member of the property tax
assessment board of appeals. The county assessor shall serve as
secretary of the board. The secretary shall keep full and accurate
minutes of the proceedings of the board. A majority of the board
constitutes a quorum for the transaction of business. Any question
properly before the board may be decided by the agreement of a
majority of the whole board.
(f) The county assessor, county fiscal body, and board of county
commissioners may agree to waive the requirement in subsection (c)
or (d) that not more than three (3) of the five (5) or two (2) of the three
(3) members of the county property tax assessment board of appeals
may be of the same political party if it is necessary to waive the
requirement due to the absence of certified level two or level three
Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (c) or (d).
(g) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property tax
assessment board of appeals who are:
(1) residents of the county;
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(2) certified level two or level three Indiana assessor-appraisers;
and
(3) willing to serve on the county property tax assessment board
of appeals;
it is not necessary that at least three (3) of the five (5) or two (2) of the
three (3) members of the county property tax assessment board of
appeals be residents of the county.
(h) Except as provided in subsection (i), the term of a member of the
county property tax assessment board of appeals appointed under either
subsection (c) or (d) shall:
(1) be staggered so that the appointment of a majority of the board
does not expire in any single year; and
(2) begins begin January 1.
(i) If:
(1) the term of a member of the county property tax assessment
board of appeals appointed under this section expires;
(2) the member is not reappointed; and
(3) a successor is not appointed;
the term of the member continues until a successor is appointed.
(j) An:
(1) employee of the township assessor or county assessor; or
(2) appraiser, as defined in IC 6-1.1-31.7-1;
may not serve as a voting member of a county property tax assessment
board of appeals in a county where the employee or appraiser is
employed.
(k) Notwithstanding subsections (h) and (i), the term of an
individual serving as a member of a county property tax
assessment board of appeals on June 30, 2025, who is not a resident
of Indiana, expires July 1, 2025. The county fiscal body or board of
county commissioners, whichever applies, that appointed the
individual whose term expires shall appoint a member to serve the
remainder of the individual's unexpired term.
SEA 187 President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
SEA 187