# Indiana SB 105: Elimination of annual adjustments of assessed values.

Indiana SB 105, Elimination of annual adjustments of assessed values., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Rick Niemeyer (Republican); status failed, last action 2025-01-08 (Authored by Senator Niemeyer) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB105-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 105
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Elimination of annual adjustments of assessed values.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-01-08, Authored by Senator Niemeyer
- Sponsor: Rick Niemeyer (Republican)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Eliminates the annual adjustments (or "trending") to assessed values of certain real property for assessment dates beginning after December 31, 2025. Retains the provisions in current law that require four year cyclical reassessments. Allows a reassessment plan for the four year cyclical reassessments to include trending factors in the plan. Does not eliminate the annual adjustment for agricultural land. Makes conforming changes. Makes technical corrections.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Rick Niemeyer (Republican), Senate

## Actions (2)

- 2025-01-08: Authored by Senator Niemeyer (Senate)
- 2025-01-08: First reading: referred to Committee on Tax and Fiscal Policy (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0105/versions/SB0105.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0105/versions/SB0105.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB105-2025 (as of 2026-10-17).