A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Agriculture Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Representative Cindy Ledbetter
Last action: 2026-01-15
Official status: Introduced House Bill (H)
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Indiana Property Tax Assessment Act

This bill changes how property taxes in Indiana are assessed and requires county assessors to provide more transparency about their reassessment plans.

What This Bill Does

It says that all tangible property must be valued fairly and equally, no matter who owns it or who pays the tax.
County assessors need to post their reassessment plans on a public website as soon as they can.
If an assessor changes how land is classified based on new evidence of its use, they have to tell the owner why and what changed.
Land must be assessed as agricultural only if it's actually being used for farming.

Who It Names or Affects

Property owners in Indiana
County assessors

Terms To Know

Tangible property: Physical items that can be touched and owned, like buildings or equipment.
Department of Local Government Finance (DLGF): The state agency responsible for overseeing local government finances in Indiana.

Limits and Unknowns

It does not specify what happens if the DLGF finds problems with property assessments.
The bill has passed both chambers but its final effective date is unknown.

Bill History

2026-01-15 House
Representative Culp added as coauthor
2026-01-05 House
Authored by Representative Ledbetter
2026-01-05 House
Coauthored by Representative O'Brien
2026-01-05 House
First reading: referred to Committee on Ways and Means

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Assessment of property.

Current Bill Text

Read the full stored bill text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Assessment of property.

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.