republic-os/legislation/us/states/in/2021/hb-1348.md

---
type: "Bill"
title: "Assessment of utility grade solar projects."
description: "Provides that, for assessment dates beginning after December 31, 2021, the land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount that does not exceed the solar land base rate for the region in which the property is located. Provides that assessing officials shall follow the normal guidelines and procedures as are applicable under the property tax cap chapter. Provides a limited exception for certain utility grade solar energy installation facilities that were assessed on the January 1, 2021, assessment date. Requires the department of local government finance (department) to annually determine and release a solar land base rate for each region based on the median true tax value per acre of all land in the region classified under the utility property class codes of the department for the immediately preceding assessment date."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2021"
identifier: "HB 1348"
citation: "Indiana HB 1348 (2021)"
classification: ["bill"]
subjects: ["ENERGY", "PROPERTY", "UTILITIES"]
status: "enacted"
primary_sponsors: ["Edmond Soliday", "Eric Koch", "Mark Messmer"]
version_count: 5
action_count: 32
vote_count: 1
first_action: "2021-01-14"
last_action: "2021-04-29"
source: "openstates"
source_identifier: "ocd-bill/72000c4b-1703-4017-83b8-1337fc1047fc"
source_url: "http://iga.in.gov/legislative/2021/bills/house/1348"
source_hash: "5df0283b8783922519f3dd39d7e212eec45b9abf193b4e49cbb4b145a15a8104"
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 HB 1348 (2021) — Assessment of utility grade solar projects.

Provides that, for assessment dates beginning after December 31, 2021, the land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount that does not exceed the solar land base rate for the region in which the property is located. Provides that assessing officials shall follow the normal guidelines and procedures as are applicable under the property tax cap chapter. Provides a limited exception for certain utility grade solar energy installation facilities that were assessed on the January 1, 2021, assessment date. Requires the department of local government finance (department) to annually determine and release a solar land base rate for each region based on the median true tax value per acre of all land in the region classified under the utility property class codes of the department for the immediately preceding assessment date.

## Version chain

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

1. **Engrossed House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1348/versions/HB1348.04.ENGS)
2. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1348/versions/HB1348.05.ENRS)
3. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1348/versions/HB1348.02.COMH)
4. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1348/versions/HB1348.03.COMS)
5. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1348/versions/HB1348.01.INTR)

## Votes

- HB 1348 - Soliday - 3rd Reading — **86–3** (pass) · lower

## Sponsors

- Edmond Soliday — primary (person)
- Eric Koch — primary (person)
- Mark Messmer — primary (person)
- Lonnie Randolph — cosponsor (person)

## Timeline

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

- **2021-01-14** Authored by Representative Soliday
- **2021-01-14** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2021-02-11** Committee report: amend do pass, adopted `committee-passage`
- **2021-02-15** Second reading: ordered engrossed `reading-2`
- **2021-02-17** Third reading: passed; Roll Call 146: yeas 86, nays 3 `passage, reading-3`
- **2021-02-17** Senate sponsors: Senators Messmer and Koch
- **2021-02-18** Referred to the Senate
- **2021-02-24** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2021-04-06** Senator Randolph added as cosponsor
- **2021-04-06** Committee report: amend do pass, adopted `committee-passage`
- **2021-04-12** Amendment #3 (Buchanan) prevailed; voice vote `amendment-failure, amendment-passage`
- **2021-04-12** Amendment #1 (Niemeyer) prevailed; voice vote `amendment-failure, amendment-passage`
- **2021-04-12** Second reading: amended, ordered engrossed `reading-2`
- **2021-04-13** Third reading: passed; Roll Call 423: yeas 41, nays 7 `passage, reading-3`
- **2021-04-14** Returned to the House with amendments `amendment-failure`
- **2021-04-14** Motion to dissent filed
- **2021-04-14** House dissented from Senate amendments `amendment-failure`
- **2021-04-14** House conferees appointed: Soliday and Hamilton
- **2021-04-14** House advisors appointed: Slager, Mayfield, Campbell and Pfaff
- **2021-04-14** Senate conferees appointed: Messmer and Qaddoura
- **2021-04-14** Senate advisors appointed: Koch, Lanane and Randolph Lonnie M
- **2021-04-15** Representative Hamilton removed as conferee
- **2021-04-15** Representative Moed added as conferee
- **2021-04-21** CCR # 1 filed in the House
- **2021-04-21** CCR # 1 filed in the Senate
- **2021-04-21** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 494: yeas 82, nays 3
- **2021-04-21** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 485: yeas 38, nays 10
- **2021-04-22** Signed by the Speaker
- **2021-04-23** Signed by the President Pro Tempore
- **2021-04-28** Signed by the President of the Senate
- **2021-04-29** Public Law 191
- **2021-04-29** 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/72000c4b-1703-4017-83b8-1337fc1047fc`. Confidence: reported (aggregated from official Indiana legislature records).