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SB163 • 2026

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

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

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Senator Linda Rogers
Last action
2026-03-05
Official status
Enrolled Senate Bill (S)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about enforcement mechanisms or the exact circumstances under which someone may serve as a tax representative.

Property Tax Rules Update

This law changes rules for property tax inspections, allows individuals to act as tax representatives under certain conditions, updates the expiration date of a circuit breaker tax credit, and sets requirements for reports on automated valuation systems.

What This Bill Does

  • It stops county boards or assessors from entering someone's property without permission.
  • It lets one person serve as a tax representative for another person about their property taxes under specific circumstances.
  • It changes the expiration date of the county option circuit breaker tax credit.
  • It sets requirements for reports on automated valuation systems that must be prepared by the Department of Local Government Finance.

Who It Names or Affects

  • Property owners who might be visited by assessors.
  • People who want help with their property taxes under specific circumstances.
  • The Department of Local Government Finance, which prepares and presents reports on automated valuation systems.

Terms To Know

Tax representative
A person who helps another person deal with property tax issues under certain conditions.
Circuit breaker tax credit
A type of tax break that can help people when their taxes get too high, and its expiration date is being updated by this law.

Limits and Unknowns

  • The bill does not specify the specific circumstances under which someone may serve as a tax representative.
  • It is unclear how the new rules will be enforced.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SB0163.03.ENGS.AMH13

Committee Engrossed Senate Bill (H) • Representative Craig Snow

Filed

Plain English: This amendment deals with various property tax issues in Indiana.

  • The amendment makes changes to the Indiana Code related to property taxes, but it does not specify exactly what those changes are.
  • The official text of the amendment is too vague to explain specific changes. It only mentions 'various property tax matters' without providing details.
SB0163.03.ENGS.AMH12

Committee Engrossed Senate Bill (H) • Representative Gregory Porter

Filed

Plain English: The amendment adds a new section to the Indiana Code that allows for an additional homestead property tax credit.

  • Adds a new section to the Indiana Code to provide an extra homestead property tax credit.
  • The exact details and conditions of this new homestead property tax credit are not specified in the provided amendment text, so further information is needed to understand how it will work.
SB0163.01.INTR.AMS08

Committee Introduced Senate Bill (S) • Senator Linda Rogers

Filed

Plain English: This amendment changes how property taxes are calculated in Indiana.

  • Modifies the way property taxes are determined under Indiana law.
  • The exact details of how property taxes will be changed are not provided, making it hard to explain specific impacts.
SB0163.01.INTR.AMS07

Committee Introduced Senate Bill (S) • Senator Chris Garten

Filed

Plain English: The amendment adds a new section to the Indiana Code that allows tax collectors to order someone to enter private property for inspection if there is reason to believe taxes are owed.

  • Adds a provision allowing tax authorities to order entry onto private property when they have reasonable cause to suspect unpaid taxes.
  • The amendment does not specify the conditions under which tax collectors can enter property or what happens if the owner refuses entry, making these details unclear.
SB0163.02.COMS.AMS001

Filed Senate Bill (S) • Senator Andrea Hunley

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • Modifies the tax code to adjust rates or bases for particular business entities.
  • The exact details of which businesses are affected and how their taxes will be changed are not clear from the provided information.
  • It is unclear what specific sections of Indiana's tax law would be amended by this proposal.
SB0163.02.COMS.AMS002

Filed Senate Bill (S) • Senator Linda Rogers

Passed

Plain English: This amendment changes the Indiana Code to adjust certain tax provisions.

  • The amendment modifies specific sections of the Indiana Code related to taxation, but the exact details are not provided in the given text.
  • The official amendment text does not provide enough information to specify exactly which parts of the Indiana Code concerning taxation will be changed.

Bill History

  1. 2026-03-05 Senate

    Signed by the Governor

  2. 2026-03-05 Senate

    Public Law 114

  3. 2026-02-27 Senate

    Signed by the President Pro Tempore

  4. 2026-02-27 House

    Signed by the Speaker

  5. 2026-02-27 Senate

    Signed by the President of the Senate

  6. 2026-02-25 Senate

    Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0

  7. 2026-02-24 House

    Returned to the Senate with amendments

  8. 2026-02-24 Senate

    Motion to concur filed

  9. 2026-02-23 House

    Third reading: passed; Roll Call 304: yeas 94, nays 0

  10. 2026-02-19 House

    Second reading: ordered engrossed

  11. 2026-02-17 House

    Committee report: amend do pass, adopted

  12. 2026-02-02 House

    First reading: referred to Committee on Ways and Means

  13. 2026-01-29 Senate

    Referred to the House

  14. 2026-01-28 Senate

    Third reading: passed; Roll Call 120: yeas 48, nays 0

  15. 2026-01-28 Senate

    House sponsor: Representative Snow

  16. 2026-01-28 Senate

    Cosponsors: Representatives O'Brien, Miller D

  17. 2026-01-28 Senate

    Senator Buck added as coauthor

  18. 2026-01-27 Senate

    Second reading: amended, ordered engrossed

  19. 2026-01-27 Senate

    Amendment #2 (Rogers) prevailed; voice vote

  20. 2026-01-22 Senate

    Senator Holdman added as third author

  21. 2026-01-22 Senate

    Senators Gaskill, Niemeyer, Walker K added as coauthors

  22. 2026-01-20 Senate

    Committee report: amend do pass, adopted

  23. 2026-01-20 Senate

    Senator Pol added as coauthor

  24. 2026-01-15 Senate

    Senators Doriot, Baldwin, Qaddoura, Randolph added as coauthors

  25. 2026-01-06 Senate

    Senator Buchanan added as second author

  26. 2026-01-05 Senate

    Authored by Senator Rogers

  27. 2026-01-05 Senate

    First reading: referred to Committee on Tax and Fiscal Policy

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Various property tax matters.

Current Bill Text

Read the full stored bill text 
A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Various property tax matters.

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.