# Indiana SB 238: Property and local income taxes.

Indiana SB 238, Property and local income taxes., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Linda Rogers (Republican); status failed, last action 2026-01-20 (Senator Doriot added as second author) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB238-2026
- 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 238
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Property and local income taxes.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-08
- Last action: 2026-01-20, Senator Doriot added as second author
- Sponsor: Linda Rogers (Republican)
- Cosponsors: 1
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends provisions added in SEA 1 in the 2025 session that require the department of local government finance to neutralize the effect of certain property tax provisions enacted in that bill. Amends the threshold for the business personal property tax exemption enacted in SEA 1 in the 2025 session. Reinstates excess tax levy appeal provisions that were repealed in SEA 1 in the 2025 session. Amends the various local income tax (LIT) rates that may be adopted under provisions added in SEA 1 in the 2025 session. Amends the population thresholds used to determine if a city or town is eligible to adopt a municipal LIT. Repeals provisions that require counties and municipalities to readopt their LIT rate each year. Moves the effective date for the local income tax changes enacted in SEA 1 in the 2025 session from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142 in the 2025 session.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Linda Rogers (Republican), Senate
- Cosponsor: Blake Doriot (Republican), Senate

## Actions (3)

- 2026-01-20: Senator Doriot added as second author (Senate)
- 2026-01-08: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-01-08: Authored by Senator Rogers (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0238/versions/SB0238.01.INTR?format=pdf)

## Related bills

- SB 239: Various education matters. (signed)
- SB 204: Various education matters. (signed)
- SB 179: Indiana department of transportation. (signed)
- SB 185: Alcohol and tobacco matters. (signed)
- SB 80: Code publication. (signed)
- HB 1424: Farm and homestead food sales. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0238/versions/SB0238.01.INTR?format=pdf)

## Related
- [SB 239: Various education matters.](https://policyrisk.com/state-bill/IN-SB239-2026)
- [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026)
- [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026)
- [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026)
- [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)
- [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-SB238-2026 (as of 2026-11-01).