All Roll Calls
Yes: 188 • No: 0
IndianaSB 163Second Regular Session 124th General Assembly (2026)SenateWALLET
Various property tax matters.
Sponsored By: Linda Rogers (Republican)
Signed by Governor
tax and fiscal policythe houseways and means
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 3 benefits, 1 costs, 1 mixed.
Stronger protections in property tax appeals
You do not need an appraisal to appeal. But if you submit a USPAP‑compliant appraisal by a certified appraiser, addressed to you or the assessor, commissioned for the appeal, with an effective date that matches the assessment date, its value is presumed correct. The board may get its own appraisal, and the final value cannot be below the lowest or above the highest appraisal. After a meeting or hearing, your assessed value cannot be set higher than your original appealed value, unless the increase is from big renovations, new improvements, a zoning change, or a change in use. Assessors and the county board cannot enter your property for an inspection without your permission, and no order can force entry without your OK.
Property tax informal meeting and evidence
After you file a written appeal, the county or township sets an informal meeting during business hours at a time that works for you. You, the official, and the auditor (if needed) must share the information you will use. If new evidence first shows up at the hearing, the board must continue the hearing unless the other side agrees to proceed. The official must report meeting results on the state form and send it to the county board. If you and the official agree, the board votes; if it accepts, it issues a final notice and cancels any hearing.
Who can represent you in property appeals
The state provides a power‑of‑attorney form so you can appoint a relative to represent you for certain years before the county board or the state finance department (not the Indiana Board). A certified level two assessor‑appraiser may represent you at the county board if you submit the department’s authorization form with your appeal; it lasts up to one year. A certified level three assessor‑appraiser may represent you at the county board and the Indiana Board with the same authorization and a signed agreement you attest to. County tax officials and their staff cannot represent taxpayers in their county; contractors may represent you only if they did not personally and substantially work on your property’s assessment. You can always represent yourself. Former assessors, staff, and contractors who personally worked on an assessment cannot represent or help with appeals on that property in the same jurisdiction.
New $50 penalty for missed hearings
You may be charged $50 if you or your representative fail to appear after a continuance is denied, or if your continuance, no‑hearing request, or withdrawal is filed late. The $50 is a one‑time charge per occurrence and cannot be added to your property tax bill. You can appeal the penalty to the Indiana Board of Tax Review or go directly to tax court.
Faster, clearer property tax appeals
The county board must hold your appeal hearing within 180 days of your filing and mail at least 30 days’ notice. You can get a continuance for good cause with a written request at least 10 days before the hearing. You may ask the board to decide without a hearing by filing a written request at least 20 days before the hearing. You may also withdraw your appeal at least 10 days before the hearing, but you give up your right to appeal to the Indiana Board. The board decides by vote, sends a written decision, and may raise an assessment based on the evidence. If 180 days pass with no county decision, you can take the appeal to the Indiana Board of Tax Review.
Sponsors & Cosponsors
Sponsor
Linda Rogers
Republican • Senate
Cosponsors
Blake Doriot
Republican • Senate
Brian Buchanan
Republican • Senate
Craig Snow
Republican • House
Doug Miller
Republican • House
Fady Qaddoura
Democratic • Senate
James Buck
Republican • Senate
Kyle Walker
Republican • Senate
Lonnie Randolph
Democratic • Senate
Mike Gaskill
Republican • Senate
Rick Niemeyer
Republican • Senate
Rodney Pol
Democratic • Senate
Scott Baldwin
Republican • Senate
Timothy O'Brien
Republican • House
Travis Holdman
Republican • Senate
Roll Call Votes
Senate vote • 2/25/2026
Roll Call 277 on SB0163.04.COMH.CON01
Yes: 46 • No: 0 • Other: 3
House vote • 2/23/2026
Roll Call 304 on SB0163.04.COMH
Yes: 94 • No: 0
Senate vote • 1/28/2026
Roll Call 120 on SB0163.03.ENGS
Yes: 48 • No: 0
Actions Timeline
Signed by the Governor
3/5/2026SenatePublic Law 114
3/5/2026SenateSigned by the President of the Senate
2/27/2026SenateSigned by the President Pro Tempore
2/27/2026SenateSigned by the Speaker
2/27/2026HouseSenate concurred with House amendments; Roll Call 277: yeas 46, nays 0
2/25/2026SenateMotion to concur filed
2/24/2026SenateReturned to the Senate with amendments
2/24/2026HouseThird reading: passed; Roll Call 304: yeas 94, nays 0
2/23/2026HouseSecond reading: ordered engrossed
2/19/2026HouseCommittee report: amend do pass, adopted
2/17/2026HouseFirst reading: referred to Committee on Ways and Means
2/2/2026HouseReferred to the House
1/29/2026SenateHouse sponsor: Representative Snow
1/28/2026SenateCosponsors: Representatives O'Brien, Miller D
1/28/2026SenateSenator Buck added as coauthor
1/28/2026SenateThird reading: passed; Roll Call 120: yeas 48, nays 0
1/28/2026SenateAmendment #2 (Rogers) prevailed; voice vote
1/27/2026SenateSecond reading: amended, ordered engrossed
1/27/2026SenateSenators Gaskill, Niemeyer, Walker K added as coauthors
1/22/2026SenateSenator Holdman added as third author
1/22/2026SenateSenator Pol added as coauthor
1/20/2026SenateCommittee report: amend do pass, adopted
1/20/2026SenateSenators Doriot, Baldwin, Qaddoura, Randolph added as coauthors
1/15/2026SenateSenator Buchanan added as second author
1/6/2026Senate
Bill Text
Engrossed Senate Bill (H)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (S)