# Indiana SB 163: Various property tax matters. Indiana SB 163, Various property tax matters., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Linda Rogers (Republican); status signed, last action 2026-03-05 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IN-SB163-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Indiana SB 163 - State: Indiana - Session: Second Regular Session 124th General Assembly (2026) - Title: Various property tax matters. - Status: signed - Chamber: Senate - Introduced: 2026-01-05 - Last action: 2026-03-05, Signed by the Governor - Sponsor: Linda Rogers (Republican) - Cosponsors: 14 - Subjects: tax and fiscal policy, the house, ways and means - Touches household money: yes - Roll calls: 3 (188 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific circumstances, that an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes. Changes the expiration date for the county option circuit breaker tax credit. Describes elements that must be included in a report that must be prepared by the department of local government finance and presented to an interim study committee regarding automated valuation systems. ## Bill overview: provisions PRIA read - Counties can offer property tax relief: benefit, medium. Counties can create neighborhood enhancement districts, including countywide districts, and offer property tax credits to qualifying property owners there. Each ordinance must identify district boundaries and set applicable income limits and a tax-liability increase percentage between 2% and 5%. Th… - Property owners gain assessment appeal protections: benefit, medium. For tangible property appeals, informal-meeting and county-board decisions generally cannot raise the value above the original value being appealed. Exceptions cover increases tied to substantial renovation, new improvements, zoning changes, or changes in use. You do not need an appraisal to start… - Project tax credit applications stay open: benefit, low. Beginning July 1, 2026, Indiana extends its qualified-project state tax credit application period to include applications submitted before January 1, 2033. Applicants and projects must qualify under the program. Total awards remain capped at $30 million for each state fiscal year beginning after Ju… - Missed tax hearings risk $50 penalties: cost, low. The county assessor can charge $50 per missed appeal hearing when you or your representative fail to appear. The penalty applies when a delay request was denied or a required delay, no-hearing decision, or withdrawal request was late. You can appeal the penalty to the Indiana Board of Tax Review or… - Taxpayers face new appeal representative rules: mixed, low. Tax officials generally cannot represent taxpayers before county or state tax-review boards about property in the official's county, paid or unpaid. Contractors are exempt unless they personally and substantially helped assess the property. Former assessors and covered former staff or contractors f… - Taxpayers get appeal deadlines and duties: mixed, low. Assessment and deduction appeals begin with a required informal meeting, where taxpayers and relevant officials must exchange supporting information for each issue. Later information must also be shared; new information first presented at the county hearing requires a delay unless the recipient wai… ## Sponsors and cosponsors - Sponsor: Linda Rogers (Republican), Senate - Cosponsor: Blake Doriot (Republican), Senate - Cosponsor: Brian Buchanan (Republican), Senate - Cosponsor: Craig Snow (Republican), House - Cosponsor: Doug Miller (Republican), House - Cosponsor: Fady Qaddoura (Democratic), Senate - Cosponsor: James Buck (Republican), Senate - Cosponsor: Kyle Walker (Republican), Senate - Cosponsor: Lonnie Randolph (Democratic), Senate - Cosponsor: Mike Gaskill (Republican), Senate - Cosponsor: Rick Niemeyer (Republican), Senate - Cosponsor: Rodney Pol (Democratic), Senate - Cosponsor: Scott Baldwin (Republican), Senate - Cosponsor: Timothy O'Brien (Republican), House - Cosponsor: Travis Holdman (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-25 | Senate | Senate concurred with House amendments | pass | 46 | 0 | | | 2026-02-23 | House | Third reading: passed | pass | 94 | 0 | | | 2026-01-28 | Senate | Third reading: passed | pass | 48 | 0 | | ## Actions (27) - 2026-03-05: Signed by the Governor (Senate) - 2026-03-05: Public Law 114 (Senate) - 2026-02-27: Signed by the Speaker (House) - 2026-02-27: Signed by the President of the Senate (Senate) - 2026-02-27: Signed by the President Pro Tempore (Senate) - 2026-02-25: Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0 (Senate) - 2026-02-24: Motion to concur filed (Senate) - 2026-02-24: Returned to the Senate with amendments (House) - 2026-02-23: Third reading: passed; Roll Call 304: yeas 94, nays 0 (House) - 2026-02-19: Second reading: ordered engrossed (House) - 2026-02-17: Committee report: amend do pass, adopted (House) - 2026-02-02: First reading: referred to Committee on Ways and Means (House) - 2026-01-29: Referred to the House (Senate) - 2026-01-28: Third reading: passed; Roll Call 120: yeas 48, nays 0 (Senate) - 2026-01-28: House sponsor: Representative Snow (Senate) - 2026-01-28: Cosponsors: Representatives O'Brien, Miller D (Senate) - 2026-01-28: Senator Buck added as coauthor (Senate) - 2026-01-27: Amendment #2 (Rogers) prevailed; voice vote (Senate) - 2026-01-27: Second reading: amended, ordered engrossed (Senate) - 2026-01-22: Senators Gaskill, Niemeyer, Walker K added as coauthors (Senate) - 2026-01-22: Senator Holdman added as third author (Senate) - 2026-01-20: Committee report: amend do pass, adopted (Senate) - 2026-01-20: Senator Pol added as coauthor (Senate) - 2026-01-15: Senators Doriot, Baldwin, Qaddoura, Randolph added as coauthors (Senate) - 2026-01-06: Senator Buchanan added as second author (Senate) - 2026-01-05: Authored by Senator Rogers (Senate) - 2026-01-05: First reading: referred to Committee on Tax and Fiscal Policy (Senate) ## Bill text - Engrossed Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.03.ENGS?format=pdf) - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.05.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.01.INTR?format=pdf) - Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.02.COMS?format=pdf), [PDF](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.04.COMH?format=pdf) ## Related bills - SB 80: Code publication. (signed) - HB 1424: Farm and homestead food sales. (signed) - HB 1406: Tax and fiscal matters. (signed) - HB 1266: Department of education and education matters. (signed) - HB 1277: Health and human services matters. (signed) - HB 1210: Department of local government finance. (signed) ## Sources - [Engrossed Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.03.ENGS?format=pdf) - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.05.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.01.INTR?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.02.COMS?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0163/versions/SB0163.04.COMH?format=pdf) ## Related - [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026) - [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026) - [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026) - [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026) - [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026) - [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026) - [Indiana bills](https://policyrisk.com/states/indiana/bills) - [Indiana state hub](https://policyrisk.com/states/indiana) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IN-SB163-2026 (as of 2026-11-01).