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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SJ3 • 2026

A JOINT RESOLUTION proposing an amendment to Article 10, Section 1 of the Constitution of the State of Indiana concerning taxation.

A JOINT RESOLUTION proposing an amendment to Article 10, Section 1 of the Constitution of the State of Indiana concerning taxation.

Taxes
Passed Legislature

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

Sponsor
Senator James Buck
Last action
2025-12-08
Official status
Introduced Senate Resolution (S)
Effective date
Not listed

Plain English Breakdown

The exact extent of tax relief and which local governments will implement changes is not specified.

Proposing Changes to Indiana's Property Tax Rules

This resolution suggests changing the Indiana Constitution to allow local governments to reduce property tax limits for homeowners in their areas.

What This Bill Does

  • Amends Article 10, Section 1 of the Indiana Constitution to permit the general assembly to enact provisions allowing units of local government to reduce the homestead property tax cap within their taxing jurisdiction.
  • Eliminates obsolete provisions from the constitution.

Who It Names or Affects

  • Homeowners who pay property tax
  • Local government units like cities and counties

Terms To Know

homestead property tax cap
The maximum amount of property taxes a homeowner can be charged.
units of local government
Local administrative divisions like cities, towns, and counties that provide services to residents.

Limits and Unknowns

  • It is not clear how much tax relief homeowners will receive.
  • The resolution needs approval from the state legislature before it can be put into effect.

Bill History

  1. 2025-12-08 Senate

    Authored by Senator Buck

  2. 2025-12-08 Senate

    First reading: referred to Committee on Tax and Fiscal Policy

Official Summary Text

A JOINT RESOLUTION proposing an amendment to Article 10, Section 1 of the Constitution of
the State of Indiana concerning taxation.
Constitutional amendment on circuit breaker credit.

Current Bill Text

Read the full stored bill text 
A JOINT RESOLUTION proposing an amendment to Article 10, Section 1 of the Constitution of
the State of Indiana concerning taxation.

Constitutional amendment on circuit breaker credit.

Amends the Indiana Constitution to permit the general assembly to enact provisions to allow units of local government to reduce the homestead property tax cap that is applied to the unit of local government's property tax levy within its taxing jurisdiction. Eliminates obsolete provisions. This proposed amendment has not been previously agreed to by a general assembly.