republic-os/legislation/us/states/in/2021/hb-1353.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Religious use property tax exemption.	Requires a sales disclosure form to include an attestation that a property transferred will continue to be used by a church or religious society for the same tax exempt purpose. Provides that a county assessor that reasonably suspects that property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation included in the sales disclosure form. Provides that the request for articles of incorporation or bylaws to confirm the attestation must: (1) be made in writing; and (2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose. Specifies that the provisions in the bill apply to transactions occurring after December 31, 2021. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society.	us/states/in	Indiana General Assembly	2021	HB 1353	Indiana HB 1353 (2021)	bill	CHURCHES AND RELIGIONS PROPERTY TAXES Abatements and Exemptions PROPERTY TAXES Assessments Notices and Penalties	enacted	Aaron Freeman Jack Sandlin Mike Speedy	4	29	1	2021-01-14	2021-04-29	openstates	ocd-bill/daff59e4-4d2f-4c48-98b0-6c707d8f0eca	http://iga.in.gov/legislative/2021/bills/house/1353	4e6c63b87b345cd86eb6f5a80b65fc18be8ebfde63eae6c677011ed8c6dbc758	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana HB 1353 (2021) — Religious use property tax exemption.

Requires a sales disclosure form to include an attestation that a property transferred will continue to be used by a church or religious society for the same tax exempt purpose. Provides that a county assessor that reasonably suspects that property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation included in the sales disclosure form. Provides that the request for articles of incorporation or bylaws to confirm the attestation must: (1) be made in writing; and (2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose. Specifies that the provisions in the bill apply to transactions occurring after December 31, 2021. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society.

Version chain

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

1. Enrolled House Bill (H) (committee substitute) — source
2. House Bill (H) (committee substitute) — source
3. House Bill (S) (committee substitute) — source
4. Introduced House Bill (H) (committee substitute) — source

Votes

• HB 1353 - Freeman - 3rd Reading — 48–1 (pass) · upper

Sponsors

• Aaron Freeman — primary (person)
• Jack Sandlin — primary (person)
• Mike Speedy — primary (person)

Timeline

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

• 2021-01-14 Authored by Representative Speedy
• 2021-01-14 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2021-02-04 Committee report: do pass, adopted committee-passage
• 2021-02-08 Amendment #1 (Porter) failed; Roll Call 80: yeas 29, nays 63 amendment-failure
• 2021-02-08 Amendment #2 (Porter) failed; Roll Call 81: yeas 28, nays 67 amendment-failure
• 2021-02-08 Second reading: ordered engrossed reading-2
• 2021-02-11 Senate sponsors: Senators Freeman and Sandlin
• 2021-02-11 Third reading: passed; Roll Call 111: yeas 69, nays 24 passage, reading-3
• 2021-02-12 Referred to the Senate
• 2021-02-23 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2021-03-23 Committee report: amend do pass, adopted committee-passage
• 2021-03-25 Second reading: ordered engrossed reading-2
• 2021-03-29 Third reading: passed; Roll Call 278: yeas 48, nays 1 passage, reading-3
• 2021-03-30 Returned to the House with amendments amendment-failure
• 2021-03-30 Motion to dissent filed
• 2021-03-30 House dissented from Senate amendments amendment-failure
• 2021-04-05 House conferees appointed: Speedy and Porter
• 2021-04-05 House advisors appointed: Thompson, Rowray, DeLaney and Pfaff
• 2021-04-06 Senate conferees appointed: Freeman and Qaddoura
• 2021-04-06 Senate advisors appointed: Sandlin and Niezgodski
• 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 492: yeas 94, nays 0
• 2021-04-21 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 486: yeas 49, nays 0
• 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 Signed by the Governor executive-signature
• 2021-04-29 Public Law 192

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/daff59e4-4d2f-4c48-98b0-6c707d8f0eca. Confidence: reported (aggregated from official Indiana legislature records).