Introduced Version
SENATE BILL No. 540
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 3-8-1-23; IC 3-10; IC 3-11-2-12; IC 6-1.1;
IC 36-2-15; IC 36-2-16-8.
Synopsis: Local fiscal matters. Raises the acquisition cost threshold
for purposes of the personal property tax exemption from $80,000 to
$250,000. Limits the ability to seek an excess levy appeal to those units
that have experienced a year over year population increase of 5% or
more. Caps the allowable increase in the amount of property taxes first
due and payable on a homestead in 2026, 2027, and 2028. Provides,
beginning in 2027, that the office of the county assessor is an
appointive office rather than an elective office. Specifies that the
county executive shall appoint an individual to the office of the county
assessor. Includes provisions to manage the conversion of the office of
the county assessor to an appointive office upon the abolition of the
office as an elective office.
Effective: Upon passage; July 1, 2025.
Buchanan, Rogers
January 16, 2025, read first time and referred to Committee on Tax and Fiscal Policy.
2025 IN 540—LS 7443/DI 129 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.
SENATE BILL No. 540
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 in
4 2026 and thereafter. A candidate for the office of county assessor
5 must satisfy 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 3-10-1-19, AS AMENDED BY P.L.227-2023,
12 SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2025]: Sec. 19. (a) The ballot for a primary election shall be
14 printed in substantially the form described in this section for all the
15 offices for which candidates have qualified under IC 3-8.
16 (b) The following shall be printed as the heading for the ballot for
17 a political party:
2025 IN 540—LS 7443/DI 129 2
1 "OFFICIAL PRIMARY BALLOT
2 _________________ Party (insert the name of the political party)".
3 (c) The following shall be printed immediately below the heading
4 required by subsection (b) or be posted in each voting booth as
5 provided in IC 3-11-2-8(b):
6 (1) For paper ballots, print: To vote for a person, make a voting
7 mark (X or U) on or in the box before the person's name in the
8 proper column.
9 (2) For optical scan ballots, print: To vote for a person, darken or
10 shade in the circle, oval, or square (or draw a line to connect the
11 arrow) that precedes the person's name in the proper column.
12 (3) For optical scan ballots that do not contain a candidate's name,
13 print: To vote for a person, darken or shade in the oval that
14 precedes the number assigned to the person's name in the proper
15 column.
16 (4) For electronic voting systems, print: To vote for a person,
17 touch the screen (or press the button) in the location indicated.
18 (d) Local public questions shall be placed on the primary election
19 ballot after the heading and the voting instructions described in
20 subsection (c) (if the instructions are printed on the ballot) and before
21 the offices described in subsection (g).
22 (e) The local public questions described in subsection (d) shall be
23 placed as follows:
24 (1) In a separate column on the ballot if voting is by paper ballot.
25 (2) After the heading and the voting instructions described in
26 subsection (c) (if the instructions are printed on the ballot) and
27 before the offices described in subsection (g), in the form
28 specified in IC 3-11-13-11 if voting is by ballot card.
29 (3) As provided by either of the following if voting is by an
30 electronic voting system:
31 (A) On a separate screen for a public question.
32 (B) After the heading and the voting instructions described in
33 subsection (c) (if the instructions are printed on the ballot) and
34 before the offices described in subsection (g), in the form
35 specified in IC 3-11-14-3.5.
36 (f) A public question shall be placed on the primary election ballot
37 in the following form:
38 (The explanatory text for the public question,
39 if required by law.)
40 "Shall (insert public question)?"
41 [] YES
42 [] NO
2025 IN 540—LS 7443/DI 129 3
1 (g) The offices with candidates for nomination shall be placed on
2 the primary election ballot in the following order:
3 (1) Federal and state offices:
4 (A) President of the United States.
5 (B) United States Senator.
6 (C) Governor.
7 (D) United States Representative.
8 (2) Legislative offices:
9 (A) State senator.
10 (B) State representative.
11 (3) Circuit offices and county judicial offices:
12 (A) Judge of the circuit court, and unless otherwise specified
13 under IC 33, with each division separate if there is more than
14 one (1) judge of the circuit court.
15 (B) Judge of the superior court, and unless otherwise specified
16 under IC 33, with each division separate if there is more than
17 one (1) judge of the superior court.
18 (C) Judge of the probate court.
19 (D) Prosecuting attorney.
20 (E) Circuit court clerk.
21 (4) County offices:
22 (A) County auditor.
23 (B) County recorder.
24 (C) County treasurer.
25 (D) County sheriff.
26 (E) County coroner.
27 (F) County surveyor.
28 (G) County assessor. This clause does not apply to elections
29 in 2026 and thereafter.
30 (H) County commissioner.
31 (I) County council member.
32 (5) Township offices:
33 (A) Township assessor (only in a township referred to in
34 IC 36-6-5-1(d)).
35 (B) Township trustee.
36 (C) Township board member.
37 (D) Judge of the small claims court.
38 (E) Constable of the small claims court.
39 (6) City offices:
40 (A) Mayor.
41 (B) Clerk or clerk-treasurer.
42 (C) Judge of the city court.
2025 IN 540—LS 7443/DI 129 4
1 (D) City-county council member or common council member.
2 (7) Town offices:
3 (A) Clerk-treasurer.
4 (B) Judge of the town court.
5 (C) Town council member.
6 (h) The political party offices with candidates for election shall be
7 placed on the primary election ballot in the following order after the
8 offices described in subsection (g):
9 (1) Precinct committeeman.
10 (2) State convention delegate.
11 (i) The local offices to be elected at the primary election shall be
12 placed on the primary election ballot after the offices described in
13 subsection (h).
14 (j) The offices described in subsection (i) shall be placed as follows:
15 (1) In a separate column on the ballot if voting is by paper ballot.
16 (2) After the offices described in subsection (h) in the form
17 specified in IC 3-11-13-11 if voting is by ballot card.
18 (3) Either:
19 (A) on a separate screen for each office or public question; or
20 (B) after the offices described in subsection (h) in the form
21 specified in IC 3-11-14-3.5;
22 if voting is by an electronic voting system.
23 (k) If no candidate has filed to run for an office on the primary ballot
24 then the county election board may print "NO CANDIDATE FILED"
25 in the place on the ballot where a candidate's name would have been
26 printed.
27 SECTION 3. IC 3-10-2-13, AS AMENDED BY P.L.278-2019,
28 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29 JULY 1, 2025]: Sec. 13. The following public officials shall be elected
30 at the general election before their terms of office expire and every four
31 (4) years thereafter:
32 (1) Clerk of the circuit court.
33 (2) County auditor.
34 (3) County recorder.
35 (4) County treasurer.
36 (5) County sheriff.
37 (6) County coroner.
38 (7) County surveyor.
39 (8) County assessor. This subdivision does not apply to
40 elections in 2026 and thereafter.
41 (9) County commissioner.
42 (10) County council member.
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1 (11) Township trustee.
2 (12) Township board member.
3 (13) Township assessor (only in a township referred to in
4 IC 36-6-5-1(d)).
5 (14) Judge of a small claims court.
6 (15) Constable of a small claims court.
7 SECTION 4. IC 3-11-2-12, AS AMENDED BY P.L.227-2023,
8 SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 JULY 1, 2025]: Sec. 12. (a) The following offices shall be placed on
10 the general election ballot in the following order after the public
11 questions described in section 10(a) of this chapter:
12 (1) Federal and state offices:
13 (A) President and Vice President of the United States.
14 (B) United States Senator.
15 (C) Governor and lieutenant governor.
16 (D) Secretary of state.
17 (E) Auditor of state.
18 (F) Treasurer of state.
19 (G) Attorney general.
20 (H) United States Representative. If an election to fill a
21 vacancy in an office of United States Representative under
22 IC 3-10-8 is held on the same day as the election for the next
23 term of the same office, the ballot shall list the election to fill
24 the vacancy in the office immediately after the election for the
25 next term of the office.
26 (2) Legislative offices:
27 (A) State senator.
28 (B) State representative.
29 (3) Circuit offices and county judicial offices:
30 (A) Judge of the circuit court, and unless otherwise specified
31 under IC 33, with each division separate if there is more than
32 one (1) judge of the circuit court.
33 (B) Judge of the superior court, and unless otherwise specified
34 under IC 33, with each division separate if there is more than
35 one (1) judge of the superior court.
36 (C) Judge of the probate court.
37 (D) Prosecuting attorney.
38 (E) Clerk of the circuit court.
39 (4) County offices:
40 (A) County auditor.
41 (B) County recorder.
42 (C) County treasurer.
2025 IN 540—LS 7443/DI 129 6
1 (D) County sheriff.
2 (E) County coroner.
3 (F) County surveyor.
4 (G) County assessor. This clause does not apply to elections
5 in 2026 and thereafter.
6 (H) County commissioner.
7 (I) County council member.
8 (5) Township offices:
9 (A) Township assessor (only in a township referred to in
10 IC 36-6-5-1(d)).
11 (B) Township trustee.
12 (C) Township board member.
13 (D) Judge of the small claims court.
14 (E) Constable of the small claims court.
15 (6) City offices:
16 (A) Mayor.
17 (B) Clerk or clerk-treasurer.
18 (C) Judge of the city court.
19 (D) City-county council member or common council member.
20 (7) Town offices:
21 (A) Clerk-treasurer.
22 (B) Judge of the town court.
23 (C) Town council member.
24 (b) If a major political party does not nominate a candidate for an
25 office on a general, municipal, or special election ballot then the county
26 election board may print "NO CANDIDATE FILED" in the place on
27 the ballot where the name of the major political party's nominee would
28 be printed.
29 SECTION 5. IC 6-1.1-3-7.2, AS AMENDED BY P.L.137-2022,
30 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
31 JULY 1, 2025]: Sec. 7.2. (a) This section applies to assessment dates
32 occurring after December 31, 2015.
33 (b) As used in this section, "affiliate" means an entity that
34 effectively controls or is controlled by a taxpayer or is associated with
35 a taxpayer under common ownership or control, whether by
36 shareholdings or other means.
37 (c) As used in this section, "business personal property" means
38 personal property that:
39 (1) is otherwise subject to assessment and taxation under this
40 article;
41 (2) is used in a trade or business or otherwise held, used, or
42 consumed in connection with the production of income; and
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1 (3) was:
2 (A) acquired by the taxpayer in an arms length transaction
3 from an entity that is not an affiliate of the taxpayer, if the
4 personal property has been previously used in Indiana before
5 being placed in service in the county; or
6 (B) acquired in any manner, if the personal property has never
7 been previously used in Indiana before being placed in service
8 in the county.
9 The term does not include mobile homes assessed under IC 6-1.1-7,
10 personal property held as an investment, or personal property that is
11 assessed under IC 6-1.1-8 and is owned by a public utility subject to
12 regulation by the Indiana utility regulatory commission. However, the
13 term does include the personal property of a telephone company or a
14 communications service provider if that personal property meets the
15 requirements of subdivisions (1) through (3), regardless of whether that
16 personal property is assessed under IC 6-1.1-8 and regardless of
17 whether the telephone company or communications service provider is
18 subject to regulation by the Indiana utility regulatory commission.
19 (d) Notwithstanding section 7 of this chapter, if the acquisition cost
20 of a taxpayer's total business personal property in a county is less than
21 eighty thousand dollars ($80,000) two hundred fifty thousand dollars
22 ($250,000) for that assessment date, the taxpayer's business personal
23 property in the county for that assessment date is exempt from taxation.
24 (e) Subject to subsection (f), a taxpayer that is eligible for the
25 exemption under this section for an assessment date shall include the
26 following information on the taxpayer's personal property tax return:
27 (1) A declaration that the taxpayer's business personal property in
28 the county is exempt from property taxation.
29 (2) Whether the taxpayer's business personal property within the
30 county is in one (1) location or multiple locations.
31 (3) An address for the location of the property.
32 If the business personal property is in multiple locations within a
33 county, the taxpayer shall provide an address for the location where the
34 sum of acquisition costs for business personal property is greatest. If
35 two (2) or more addresses contain the greatest equivalent sum of
36 acquisition costs for business personal property within a given county,
37 the taxpayer shall choose only one (1) address to list on the return.
38 (f) Beginning after December 31, 2022, a taxpayer that has included
39 the information required under subsection (e) on the taxpayer's
40 personal property tax return to claim the exemption under this section
41 is not required to file a personal property return for the taxpayer's
42 business personal property for an assessment date that occurs after the
2025 IN 540—LS 7443/DI 129 8
1 assessment date for which the information is first provided under
2 subsection (e), unless or until the taxpayer no longer qualifies for the
3 exemption under subsection (d) for a subsequent assessment date.
4 SECTION 6. IC 6-1.1-18.5-12, AS AMENDED BY P.L.156-2024,
5 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6 UPON PASSAGE]: Sec. 12. (a) Any civil taxing unit that determines
7 that it cannot carry out its governmental functions for an ensuing
8 calendar year under the levy limitations imposed by section 3 or 25 of
9 this chapter, as applicable, may, subject to subsections (h) and (i):
10 (1) before October 20 of the calendar year immediately preceding
11 the ensuing calendar year; or
12 (2) in the case of a request described in section 16 of this chapter,
13 before December 31 of the calendar year immediately preceding
14 the ensuing calendar year;
15 appeal to the department of local government finance for relief from
16 those levy limitations. In the appeal the civil taxing unit must state that
17 it will be unable to carry out the governmental functions committed to
18 it by law unless it is given the authority that it is petitioning for. The
19 civil taxing unit must support these allegations by reasonably detailed
20 statements of fact.
21 (b) The department of local government finance shall immediately
22 proceed to the examination and consideration of the merits of the civil
23 taxing unit's appeal.
24 (c) In considering an appeal, the department of local government
25 finance has the power to conduct hearings, require any officer or
26 member of the appealing civil taxing unit to appear before it, or require
27 any officer or member of the appealing civil taxing unit to provide the
28 department with any relevant records or books.
29 (d) If an officer or member:
30 (1) fails to appear at a hearing after having been given written
31 notice requiring that person's attendance; or
32 (2) fails to produce the books and records that the department by
33 written notice required the officer or member to produce;
34 then the department may file an affidavit in the circuit court, superior
35 court, or probate court in the jurisdiction in which the officer or
36 member may be found setting forth the facts of the failure.
37 (e) Upon the filing of an affidavit under subsection (d), the court
38 shall promptly issue a summons, and the sheriff of the county within
39 which the court is sitting shall serve the summons. The summons must
40 command the officer or member to appear before the department to
41 provide information to the department or to produce books and records
42 for the department's use, as the case may be. Disobedience of the
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1 summons constitutes, and is punishable as, a contempt of the court that
2 issued the summons.
3 (f) All expenses incident to the filing of an affidavit under
4 subsection (d) and the issuance and service of a summons shall be
5 charged to the officer or member against whom the summons is issued,
6 unless the court finds that the officer or member was acting in good
7 faith and with reasonable cause. If the court finds that the officer or
8 member was acting in good faith and with reasonable cause or if an
9 affidavit is filed and no summons is issued, the expenses shall be
10 charged against the county in which the affidavit was filed and shall be
11 allowed by the proper fiscal officers of that county.
12 (g) The fiscal officer of a civil taxing unit that appeals under section
13 16 of this chapter for relief from levy limitations shall immediately file
14 a copy of the appeal petition with the county auditor and the county
15 treasurer of the county in which the unit is located.
16 (h) This subsection applies to a civil taxing unit whose budget for
17 the upcoming year is subject to review by a fiscal body under:
18 (1) IC 6-1.1-17-20;
19 (2) IC 6-1.1-17-20.3; or
20 (3) IC 6-1.1-17-20.4.
21 A civil taxing unit described in this subsection may not submit an
22 appeal under this section unless the civil taxing unit receives approval
23 from the appropriate fiscal body to submit the appeal.
24 (i) A participating unit of a fire protection territory may not submit
25 an appeal under this section unless each participating unit of the fire
26 protection territory has adopted a resolution approving submission of
27 the appeal.
28 (j) Beginning in 2025, only those civil taxing units that meet the
29 qualification under this subsection may appeal to the department
30 of local government finance for relief from the levy limitations
31 imposed by section 3 or 25 of this chapter. To qualify for levy relief
32 from those levy limitations, a county or municipality, or other civil
33 taxing unit, must have experienced a population increase of five
34 percent (5%) or more as determined under STEP THREE of the
35 following formula:
36 STEP ONE: Determine the population of the county or
37 municipality, or other civil taxing unit, for the calendar year
38 immediately preceding the calendar year of the appeal.
39 STEP TWO: Determine the population of the county or
40 municipality, or other civil taxing unit, for the calendar year
41 preceding by two (2) years the calendar year of the appeal.
42 STEP THREE: Determine the quotient of:
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1 (A) STEP ONE; divided by
2 (B) STEP TWO;
3 expressed as a percentage.
4 For purposes of determining the population of a county or
5 municipality, or other civil taxing unit, under the formula in a
6 given year, the most recent federal decennial census, any corrected
7 population count (as defined in IC 1-1-3.5-1.5), and the annual
8 estimates under the United States Census Bureau's population
9 estimates program shall apply.
10 SECTION 7. IC 6-1.1-51.2 IS ADDED TO THE INDIANA CODE
11 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
12 UPON PASSAGE]:
13 Chapter 51.2. Allowable Increase in Homestead Property Tax
14 Liability
15 Sec. 1. This chapter applies only to property taxes first due and
16 payable in the following calendar years:
17 (1) 2026.
18 (2) 2027.
19 (3) 2028.
20 Sec. 2. As used in this chapter, "homestead" has the meaning set
21 forth in IC 6-1.1-12-37.
22 Sec. 3. As used in this chapter, "property tax liability" means
23 liability for the tax imposed on property under this article
24 determined after application of all credits and deductions under
25 this article, but does not include:
26 (1) any property tax liability imposed in a voter approved
27 referendum; or
28 (2) any interest or penalty imposed under this article.
29 Sec. 4. (a) Notwithstanding any other law, for property taxes
30 first due and payable in a calendar year listed in section 1 of this
31 chapter, an individual is entitled to a determination of property tax
32 liability (not including any property tax liability imposed in a voter
33 approved referendum) with respect to the individual's homestead
34 under this section. The amount of property tax liability determined
35 under this section is the maximum property tax liability to which
36 the homestead is subject for the applicable calendar year.
37 (b) Subject to subsections (c) and (d), the property tax liability
38 of an individual for property taxes first due and payable in a
39 calendar year listed in section 1 of this chapter that are
40 attributable to the individual's homestead may not exceed the
41 lesser of the following:
42 (1) The amount of property tax liability (not including any
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1 property tax liability imposed in a voter approved
2 referendum) of the individual that is attributable to the
3 homestead for property taxes first due and payable in the
4 particular calendar year as would otherwise be determined
5 under this article.
6 (2) The amount of property tax liability (not including any
7 property tax liability imposed in a voter approved
8 referendum) of the individual that is attributable to the
9 homestead for property taxes first due and payable in the
10 immediately preceding calendar year multiplied by one and
11 five hundredths (1.05).
12 (c) If a physical change to the homestead results in an increased
13 assessment of the homestead for an assessment date for which
14 property tax liability is imposed in a calendar year listed in section
15 1 of this chapter, the property tax liability of an individual for
16 property taxes first due and payable for that assessment date with
17 respect to the homestead is the sum of the:
18 (1) amount of the individual's property tax liability
19 attributable to the homestead otherwise determined under
20 subsection (b) for the calendar year; plus
21 (2) amount of the individual's property tax liability that is
22 directly attributable to the physical change in the homestead.
23 (d) If:
24 (1) the entire ownership interest; or
25 (2) any part of the ownership interest;
26 in the homestead changes, subsection (b) does not apply to the
27 determination of property tax liability for homestead property
28 taxes first due and payable in the first calendar year following the
29 change in ownership. Instead, the amount of property tax liability
30 that is attributable to the homestead for property taxes first due
31 and payable in that particular calendar year is the amount of
32 property tax liability as would otherwise be determined under this
33 article.
34 Sec. 5. The property tax liability for a homestead determined
35 under this chapter for property taxes first due and payable in a
36 calendar year is considered for all purposes to be property taxes
37 imposed by the state or a political subdivision in which the
38 homestead is located.
39 Sec. 6. The auditor of the county shall apply the provisions of
40 this chapter to a determination of property tax liability for an
41 individual's homestead as set forth under this chapter.
42 SECTION 8. IC 36-2-15-0.5 IS ADDED TO THE INDIANA CODE
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1 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
2 1, 2025]: Sec. 0.5. The following apply on January 1, 2027, when the
3 office of the county assessor becomes an appointive office under
4 section 2(b) of this chapter upon the abolition of the office as an
5 elective office under section 2(a) of this chapter:
6 (1) The employment positions, as of December 31, 2026, of all
7 employees of the office of the county assessor when the office
8 was an elective office become employees of the office of the
9 county assessor when it becomes an appointive office.
10 (2) Real and personal property used solely to carry out
11 property assessment duties of the office of the county assessor
12 when the office was an elective office become the real and
13 personal property of the office of the county assessor when it
14 becomes an appointive office.
15 (3) Obligations outstanding on December 31, 2026, relating to
16 the assessment of tangible property of the office of the county
17 assessor when the office was an elective office become the
18 obligations of the office of the county assessor when it
19 becomes an appointive office.
20 (4) Funds on hand for the purpose of carrying out property
21 assessment duties of the office of the county assessor when the
22 office was an elective office, in the amount determined by the
23 county auditor, become the funds of the office of the county
24 assessor when it becomes an appointive office.
25 (5) Revenue received by the county for the purpose of
26 carrying out property assessment duties of the office of the
27 county assessor after the date the office becomes an
28 appointive office, in the amount determined by the county
29 auditor, becomes the revenue of the office of the county
30 assessor when it becomes an appointive office.
31 SECTION 9. IC 36-2-15-2, AS AMENDED BY P.L.167-2015,
32 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
33 JULY 1, 2025]: Sec. 2. (a) A county assessor shall be elected under
34 IC 3-10-2-13 by the voters of the county. However, an election for
35 county assessor shall not be held in 2026. On December 31, 2026,
36 the following occur:
37 (1) The term of office of an individual who holds the office of
38 the county assessor ends.
39 (2) The office of the county assessor as an elective office is
40 abolished.
41 (b) On January 1, 2027, the office of the county assessor
42 becomes an appointive office. The county executive shall appoint
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1 an individual to the office of county assessor for the county. An
2 individual who was serving as the county assessor (without regard
3 to whether the individual was initially elected to the office or
4 appointed to fill a vacancy in the office under IC 3-13) before the
5 abolition of the office as an elective office under subsection (a) is
6 eligible for appointment to the office of county assessor. An
7 individual appointed to the office of county assessor must satisfy
8 the following:
9 (1) The individual must have resided in the county for at least
10 one (1) year before the appointment, as provided in Article 6,
11 Section 4 of the Constitution of the State of Indiana.
12 (2) The individual must own real property located in the
13 county upon taking office.
14 (b) (c) In addition to the requirements of subsection (b), to be
15 eligible to serve as an assessor, an individual must meet the following
16 qualifications before taking office:
17 (1) If the individual has never held the office of county assessor,
18 the individual must have attained a level two assessor-appraiser
19 certification under IC 6-1.1-35.5.
20 (2) If the individual has held the office of county assessor, the
21 individual must have attained a level three assessor-appraiser
22 certification under IC 6-1.1-35.5.
23 (c) (d) A county assessor must reside within the county as provided
24 in Article 6, Section 6 of the Constitution of the State of Indiana. The
25 assessor forfeits office if the assessor ceases to be a resident of the
26 county.
27 (d) (e) The term of office of a county assessor is four (4) years,
28 beginning January 1 as follows:
29 (1) This subdivision applies before the elective office of county
30 assessor is abolished under subsection (a). After election, and
31 continuing until a successor is elected and qualified.
32 (2) This subdivision applies when the office of county assessor
33 becomes an appointive office under subsection (b). After
34 appointment, and continuing until a successor is appointed
35 and qualified.
36 SECTION 10. IC 36-2-15-5, AS AMENDED BY P.L.167-2015,
37 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38 JULY 1, 2025]: Sec. 5. (a) The county assessor shall perform the
39 functions assigned by statute to the county assessor, including the
40 following:
41 (1) Countywide equalization.
42 (2) Selection and maintenance of a countywide computer system.
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1 (3) Certification of gross assessments to the county auditor.
2 (4) Discovery of omitted property.
3 (5) In:
4 (A) a township in which the transfer of duties of the elected
5 township assessor is required by subsection (c); or
6 (B) a township in which the duties relating to the assessment
7 of tangible property are not required to be performed by a
8 township assessor elected under IC 36-6-5;
9 performance of the assessment duties prescribed by IC 6-1.1.
10 (b) A transfer of duties between assessors or a conversion of the
11 office of the county assessor to an appointive office upon the
12 abolition of that office as an elective office does not affect:
13 (1) any assessment, assessment appeal, or other official action
14 made by an assessor before the transfer or conversion of the
15 office to an appointive office; or
16 (2) any pending action against, or the rights of any party that may
17 possess a legal claim against, an assessor that is not described in
18 subdivision (1).
19 Any assessment, assessment appeal, or other official action of an
20 assessor made by the assessor within the scope of the assessor's official
21 duties before the transfer of duties or the conversion of the office to
22 an appointive office upon the abolition of the office as an elective
23 office is considered as having been made by the assessor to whom the
24 duties are transferred or by the assessor who is appointed after the
25 conversion of the office to an appointive office upon the abolition
26 of the office as an elective office.
27 (c) If the individual elected to the office of township assessor has
28 not attained the assessor-appraiser certification level required by
29 IC 36-6-5-1 before the date the term of office begins, the assessment
30 duties prescribed by IC 6-1.1 that would otherwise be performed in the
31 township by the township assessor are transferred to the county
32 assessor on that date. If assessment duties in a township are transferred
33 to the county assessor under this subsection, those assessment duties
34 are transferred back to the township assessor if at a later election an
35 individual who has attained the assessor-appraiser certification level
36 required by IC 36-6-5-1 is elected to the office of township assessor.
37 SECTION 11. IC 36-2-15-7, AS ADDED BY P.L.219-2007,
38 SECTION 109, IS AMENDED TO READ AS FOLLOWS
39 [EFFECTIVE JULY 1, 2025]: Sec. 7. (a) Each county assessor, elected
40 township assessor, or township trustee-assessor whose assessment
41 duties prescribed by IC 6-1.1 will be transferred under section 5 of this
42 chapter shall:
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1 (1) organize the records of the assessor's office relating to the
2 assessment of tangible property in a manner prescribed by the
3 department of local government finance; and
4 (2) transfer the records as directed by the department of local
5 government finance.
6 (b) The department of local government finance shall determine a
7 procedure and schedule for the transfer of the records and operations.
8 The assessors shall assist each other and coordinate their efforts to:
9 (1) ensure an orderly transfer of all records; and
10 (2) provide for an uninterrupted and professional transition of the
11 property assessment functions consistent with this chapter and the
12 directions of the department of local government finance.
13 (c) Subsections (a) and (b) apply to the transfer of records that
14 occurs when the office of the county assessor becomes an
15 appointive office under section 2(b) of this chapter upon the
16 abolition of the office as an elective office under section 2(a) of this
17 chapter.
18 SECTION 12. IC 36-2-16-8, AS AMENDED BY P.L.167-2015,
19 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2025]: Sec. 8. (a) The county assessor may appoint the
21 number of full-time or part-time deputies and employees authorized by
22 the county fiscal body.
23 (b) Before July 1, 2017, an employee of the county assessor who
24 performs real property assessing duties must have attained the level of
25 certification under IC 6-1.1-35.5 that the county assessor is required to
26 attain under IC 36-2-15-2(b).
27 (c) (b) After June 30, 2017, An employee of the county assessor
28 who is responsible for placing an assessed valuation on real property
29 must have attained the certification of a level three assessor-appraiser
30 under IC 6-1.1-35.5.
31 (d) (c) This subsection applies after June 30, 2017. If the county
32 assessor has not attained the certification of a level three
33 assessor-appraiser under IC 6-1.1-35.5, the county fiscal body shall
34 authorize either of the following:
35 (1) The appointment of at least one (1) deputy or employee who
36 has attained the certification of a level three assessor-appraiser
37 under IC 6-1.1-35.5.
38 (2) Contracting with a person who has attained, or who employs
39 for purposes of the contract an individual who has attained, the
40 certification of a level three assessor-appraiser under
41 IC 6-1.1-35.5. The individual under contract with the county
42 assessor under this subdivision shall assist the county assessor
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1 with assessment duties as determined by the county assessor.
2 Payment for the deputy, employee, or contractor shall be made from the
3 budget for the county assessor.
4 SECTION 13. [EFFECTIVE JULY 1, 2025] (a) The legislative
5 services agency shall prepare, as directed by the legislative council,
6 legislation for introduction in the 2026 regular session of the
7 general assembly to organize and correct statutes affected by this
8 act's conversion of the office of county assessor to an appointive
9 office, if necessary.
10 (b) This SECTION expires July 1, 2027.
11 SECTION 14. [EFFECTIVE JULY 1, 2025] (a) IC 6-1.1-3-7.2, as
12 amended by this act, applies to assessment dates after December
13 31, 2025.
14 (b) This SECTION expires June 30, 2028.
15 SECTION 15. An emergency is declared for this act.
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