IndianaHB 1139Second Regular Session 124th General Assembly (2026)House

Assessment of property.

Sponsored By: Cindy Ledbetter (Republican)

Failed

Summary

Provides that all tangible property that is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner regardless of: (1) who owns the tangible property; or (2) who the person or entity is that is liable for property taxes due on the tangible property. Requires a county assessor to, as soon as possible, post an approved reassessment plan on the department of local government finance's (DLGF) website and any transparency portal developed by the state regarding public information. Provides that if an assessor changes the underlying parcel characteristics, including property classification or agricultural land type, of a property, based on verifiable evidence of a change in use, the assessor shall provide notice to the property owner that includes all verifiable evidence used to change assessment methods from agricultural land and document each change and the reason that each change was made for any class of property. Provides that land shall be assessed or reassessed as agricultural land only when it is devoted to agricultural use regardless of: (1) who owns the land; or (2) who the person or entity is that is liable for property taxes due on the land. Requires the DLGF to inform assessors and the presidents of county councils in writing if it finds that: (1) the reassessment of a group of parcels under a county's reassessment plan or other property assessment activities are not being properly conducted; (2) work required to be performed by local officials is not being properly conducted; or (3) property assessments are not being properly made. Provides that the failure of the DLGF to inform local officials shall be construed as an indication by the DLGF that assessment activities are being conducted properly. Requires the DLGF, if it determines that assessment activities are not being conducted properly, to order a state conducted assessment or reassessment.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Cindy Ledbetter

    Republican • House

Cosponsors

  • Kendell Culp

    Republican • House

  • Timothy O'Brien

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Representative Culp added as coauthor

    1/15/2026House
  2. First reading: referred to Committee on Ways and Means

    1/5/2026House
  3. Coauthored by Representative O'Brien

    1/5/2026House
  4. Authored by Representative Ledbetter

    1/5/2026House

Bill Text

  • Introduced House Bill (H)

Related Bills

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