---
type: "Bill"
title: "Various property tax matters."
description: "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."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2026"
identifier: "SB 163"
citation: "Indiana SB 163 (2026)"
classification: ["bill"]
subjects: ["AGENCIES; Department of Local Government Finance (DLGF)", "TAXES; Credits", "TAXES; Property Taxes", "TECHNOLOGY; Communication (Including Internet", "Phone Lines", "Print Media", "Radio", "and Television)", "UTILITIES; Generally"]
status: "enacted"
primary_sponsors: ["Brian Buchanan", "Craig Snow", "Linda Rogers", "Travis Holdman"]
version_count: 4
action_count: 27
vote_count: 3
first_action: "2026-01-05"
last_action: "2026-03-05"
source: "openstates"
source_identifier: "ocd-bill/33c5dbc4-f89d-4faa-aabb-a6fa6d5f5860"
source_url: "https://api.iga.in.gov/2026/bills/sb0163"
source_hash: "336559954a211d37de6e40341f33763b35306a81ee679cdf67dd0c80680aae9a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana SB 163 (2026) — 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0163/SB0163.03.ENGS.pdf)
2. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0163/SB0163.05.ENRH.pdf)
3. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0163/SB0163.01.INTR.pdf)
4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0163/SB0163.04.COMH.pdf)

## Votes

- SB 163 - Snow - 3rd Reading — **94–0** (pass) · lower
- SB 163 - Rogers — **46–0** (pass) · upper
- SB 163 - Rogers - 3rd Reading — **48–0** (pass) · upper

## Sponsors

- Brian Buchanan — primary (person)
- Craig Snow — primary (person)
- Linda Rogers — primary (person)
- Travis Holdman — primary (person)
- Blake Doriot — coauthor (person)
- Doug Miller — cosponsor (person)
- Fady Qaddoura — coauthor (person)
- James Buck — coauthor (person)
- Kyle Walker — coauthor (person)
- Lonnie Randolph — coauthor (person)
- Mike Gaskill — coauthor (person)
- Rick Niemeyer — coauthor (person)
- Rodney Pol — coauthor (person)
- Scott Baldwin — coauthor (person)
- Timothy O'Brien — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-05** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2026-01-05** Authored by Senator Rogers
- **2026-01-06** Senator Buchanan added as second author
- **2026-01-15** Senators Doriot, Baldwin, Qaddoura, Randolph added as coauthors
- **2026-01-20** Senator Pol added as coauthor
- **2026-01-20** Committee report: amend do pass, adopted `committee-passage`
- **2026-01-22** Senator Holdman added as third author
- **2026-01-22** Senators Gaskill, Niemeyer, Walker K added as coauthors
- **2026-01-27** Second reading: amended, ordered engrossed `reading-2`
- **2026-01-27** Amendment #2 (Rogers) prevailed; voice vote `amendment-passage`
- **2026-01-28** Senator Buck added as coauthor
- **2026-01-28** Cosponsors: Representatives O'Brien, Miller D
- **2026-01-28** House sponsor: Representative Snow
- **2026-01-28** Third reading: passed; Roll Call 120: yeas 48, nays 0 `passage, reading-3, reading-3`
- **2026-01-29** Referred to the House `referral`
- **2026-02-02** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2026-02-17** Committee report: amend do pass, adopted `committee-passage`
- **2026-02-19** Second reading: ordered engrossed `reading-2`
- **2026-02-23** Third reading: passed; Roll Call 304: yeas 94, nays 0 `passage, reading-3, reading-3`
- **2026-02-24** Returned to the Senate with amendments `receipt`
- **2026-02-24** Motion to concur filed `filing`
- **2026-02-25** Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0
- **2026-02-27** Signed by the President Pro Tempore `passage`
- **2026-02-27** Signed by the President of the Senate `passage`
- **2026-02-27** Signed by the Speaker `passage`
- **2026-03-05** Public Law 114 `became-law`
- **2026-03-05** Signed by the Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/33c5dbc4-f89d-4faa-aabb-a6fa6d5f5860`. Confidence: reported (aggregated from official Indiana legislature records).