republic-os/legislation/us/states/in/2022/hb-1260.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	Department of local government finance.	Specifies provisions for federal economic stimulus funds. Provides that, unless specifically granted authority by a statute passed by the general assembly, the state lottery commission and Indiana gaming commission shall not, independently or by public-private partnership, operate or authorize the use or operation of particular games and sales over the Internet. Specifies certain exceptions. Provides that certain churches and religious societies are not required to file a personal property tax return. Provides that a county assessor shall provide electronic access to property record cards on the county's official Internet web site. Repeals the mortgage deduction for assessments beginning January 1, 2023. Increases the homestead deduction from $45,000 to $48,000 for assessments beginning January 1, 2023. Provides that with regard to a rehabilitation or redevelopment project in an economic revitalization area within an excluded city, that when the designating body: (1) receives a formal request for a tax abatement or incentive; or (2) issues an offer letter for a tax abatement or incentive; the designating body must provide written notice to the excluded city. Requires a local assessor to notify the department of local government finance (DLGF) of all new fixed property owned or used by a public utility company that the local assessor will begin assessing and the date on which the assessments will begin. Requires the DLGF to notify a company if any of the company's property that was previously assessed by the DLGF will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township. Provides that the county assessor may exempt designated infrastructure development zone broadband assets, including assets located in a designated infrastructure development zone of a centrally assessed telephone company or cable company. Provides that the authority of a property tax assessment board of appeals (county board) is not limited to review the ongoing eligibility of a property for an exemption. Provides timing clarifications for property tax deductions for taxpayers who are over age 65 or who are disabled veterans, and for the over age 65 circuit breaker credit. Provides that the assessor shall provide a report to the county auditor describing any physical improvements to the property. Increases the maximum assessed value of the real property for an individual at least 65 years of age to be eligible for a deduction from $200,000 to $240,000. Defines the term "taxpayer" for purposes of the procedures for review and appeal of assessments and corrections of errors. Modifies the burden of proof standard in an appeal to provide that an assessment as last determined by an assessing official or the county board is presumed to equal a property's true tax value until rebutted by evidence presented by the parties, unless the property's assessment increased by more than 5%, in which case the assessor has the burden of proof. Provides that a county auditor shall submit a certified statement to the DLGF not later than September 1 in a manner prescribed by the DLGF. Provides for maximum property tax levy increases for Otter Creek Township in Vigo County and Sugar Creek Township Fire Protection District in Vigo County. Provides for a one-time maximum property tax levy increase for Howard County. Specifies certain dates with regard to the adjustment of maximum tax rates after a reassessment or annual adjustment. For reports filed by county boards with the DLGF, changes the requirement for the total number of "notices" to be filed to the total number of "appeals" to be filed. Requires additional information to be filed in such reports. Provides that the term "tax representative" does not include an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the DLGF. Provides that the DLGF may not review certain written complaints if such a complaint is related to a matter that is under appeal. Repeals a provision in current law that provides that a taxpayer that owns an industrial plant located in Jasper County is ineligible for a local property tax replacement credit against the property taxes due on the industrial plant if the assessed value of the industrial plant as of March 1, 2006, exceeds 20% of the total assessed value of all taxable property in the county on that date. Provides that for certain airport development zones and allocation areas established after June 30, 2024, "residential property" refers to the assessed value of property that is allocated to the 1% homestead land and improvement categories in the county tax and billing software system, along with the residential assessed value as defined for purposes of calculating the rate for the local income tax property tax relief credit designated for residential property. Provides formulas for school corporations that propose to impose property taxes under a referendum tax levy. Provides that the property tax rate imposed under the provision for the public safety officers survivors' health coverage cumulative fund is exempt from the adjustment of maximum tax rates after reassessment or annual adjustment. Changes the sunset provision for pro bono legal service fees from July 1, 2022, to July 1, 2025. Allows a county surveyor to send relocation requirements for a proposed regulated drain by either registered mail or certified mail (current law requires the relocation requirements be sent by registered mail). Amends SECTION 9 of HEA 1001-2022 by adding language indicating that certain COVID-19 tests be "approved, cleared, or authorized" by the FDA as opposed to just "approved" as passed in HEA 1001-2022. Repeals various property tax provisions. Makes conforming changes.	us/states/in	Indiana General Assembly	2022	HB 1260	Indiana HB 1260 (2022)	bill	AIRCRAFT AND AIRPORTS ASSESSORS ATTORNEYS AUDITS AND AUDITORS BONDS Financial BUDGETS AND APPROPRIATIONS CHURCHES AND RELIGIONS CITIES AND TOWNS COUNTY GOVERNMENT COURTS generally DRAINS AND DRAINAGE ECONOMIC DEVELOPMENT CORPORATION INDIANA ENGINEERS AND LAND SURVEYORS GAMBLING AND GAMES OF CHANCE HEALTH generally HOWARD COUNTY INCOME TAXES Local Income Taxes JASPER COUNTY LEASES LOCAL GOVERNMENT LOCAL GOVERNMENT AND FINANCE DEPARTMENT OF (DLGF) PROPERTY TAXES generally PROPERTY TAXES Abatements and Exemptions PROPERTY TAXES Assessments Notices and Penalties PROPERTY TAXES Credits and Deductions PROPERTY TAXES Local and State Tax Officials SCHOOLS Taxes TAX COURT TAX INCREMENT FINANCING (TIF) TAX REVIEW INDIANA BOARD OF TAXES generally VIGO COUNTY	enacted	Brian Buchanan Daniel Leonard Eric Bassler Travis Holdman	6	40	0	2022-01-10	2022-03-21	openstates	ocd-bill/5d74e1cb-52c4-4f64-989e-1f43373a5010	http://iga.in.gov/legislative/2022/bills/house/1260	fd349f6471b89e437dfada03589c7dab2b70956c3f28b207f9c9eb3cf9177884	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana HB 1260 (2022) — Department of local government finance.

Specifies provisions for federal economic stimulus funds. Provides that, unless specifically granted authority by a statute passed by the general assembly, the state lottery commission and Indiana gaming commission shall not, independently or by public-private partnership, operate or authorize the use or operation of particular games and sales over the Internet. Specifies certain exceptions. Provides that certain churches and religious societies are not required to file a personal property tax return. Provides that a county assessor shall provide electronic access to property record cards on the county's official Internet web site. Repeals the mortgage deduction for assessments beginning January 1, 2023. Increases the homestead deduction from $45,000 to $48,000 for assessments beginning January 1, 2023. Provides that with regard to a rehabilitation or redevelopment project in an economic revitalization area within an excluded city, that when the designating body: (1) receives a formal request for a tax abatement or incentive; or (2) issues an offer letter for a tax abatement or incentive; the designating body must provide written notice to the excluded city. Requires a local assessor to notify the department of local government finance (DLGF) of all new fixed property owned or used by a public utility company that the local assessor will begin assessing and the date on which the assessments will begin. Requires the DLGF to notify a company if any of the company's property that was previously assessed by the DLGF will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township. Provides that the county assessor may exempt designated infrastructure development zone broadband assets, including assets located in a designated infrastructure development zone of a centrally assessed telephone company or cable company. Provides that the authority of a property tax assessment board of appeals (county board) is not limited to review the ongoing eligibility of a property for an exemption. Provides timing clarifications for property tax deductions for taxpayers who are over age 65 or who are disabled veterans, and for the over age 65 circuit breaker credit. Provides that the assessor shall provide a report to the county auditor describing any physical improvements to the property. Increases the maximum assessed value of the real property for an individual at least 65 years of age to be eligible for a deduction from $200,000 to $240,000. Defines the term "taxpayer" for purposes of the procedures for review and appeal of assessments and corrections of errors. Modifies the burden of proof standard in an appeal to provide that an assessment as last determined by an assessing official or the county board is presumed to equal a property's true tax value until rebutted by evidence presented by the parties, unless the property's assessment increased by more than 5%, in which case the assessor has the burden of proof. Provides that a county auditor shall submit a certified statement to the DLGF not later than September 1 in a manner prescribed by the DLGF. Provides for maximum property tax levy increases for Otter Creek Township in Vigo County and Sugar Creek Township Fire Protection District in Vigo County. Provides for a one-time maximum property tax levy increase for Howard County. Specifies certain dates with regard to the adjustment of maximum tax rates after a reassessment or annual adjustment. For reports filed by county boards with the DLGF, changes the requirement for the total number of "notices" to be filed to the total number of "appeals" to be filed. Requires additional information to be filed in such reports. Provides that the term "tax representative" does not include an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the DLGF. Provides that the DLGF may not review certain written complaints if such a complaint is related to a matter that is under appeal. Repeals a provision in current law that provides that a taxpayer that owns an industrial plant located in Jasper County is ineligible for a local property tax replacement credit against the property taxes due on the industrial plant if the assessed value of the industrial plant as of March 1, 2006, exceeds 20% of the total assessed value of all taxable property in the county on that date. Provides that for certain airport development zones and allocation areas established after June 30, 2024, "residential property" refers to the assessed value of property that is allocated to the 1% homestead land and improvement categories in the county tax and billing software system, along with the residential assessed value as defined for purposes of calculating the rate for the local income tax property tax relief credit designated for residential property. Provides formulas for school corporations that propose to impose property taxes under a referendum tax levy. Provides that the property tax rate imposed under the provision for the public safety officers survivors' health coverage cumulative fund is exempt from the adjustment of maximum tax rates after reassessment or annual adjustment. Changes the sunset provision for pro bono legal service fees from July 1, 2022, to July 1, 2025. Allows a county surveyor to send relocation requirements for a proposed regulated drain by either registered mail or certified mail (current law requires the relocation requirements be sent by registered mail). Amends SECTION 9 of HEA 1001-2022 by adding language indicating that certain COVID-19 tests be "approved, cleared, or authorized" by the FDA as opposed to just "approved" as passed in HEA 1001-2022. Repeals various property tax provisions. Makes conforming changes.

Version chain

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

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

Sponsors

• Brian Buchanan — primary (person)
• Daniel Leonard — primary (person)
• Eric Bassler — primary (person)
• Travis Holdman — primary (person)
• Dave Heine — coauthor (person)
• Lonnie Randolph — cosponsor (person)

Timeline

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

• 2022-01-10 Authored by Representative Leonard
• 2022-01-10 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2022-01-13 Representative Heine added as coauthor
• 2022-01-24 Committee report: amend do pass, adopted committee-passage
• 2022-01-26 Amendment #1 (Thompson) prevailed; voice vote amendment-failure, amendment-passage
• 2022-01-26 Amendment #4 (Porter) failed; voice vote amendment-failure
• 2022-01-26 Amendment #5 (Pryor) failed; voice vote amendment-failure
• 2022-01-26 Amendment #2 (Porter) ruled out of order amendment-failure
• 2022-01-26 Second reading: amended, ordered engrossed reading-2
• 2022-01-27 Senate sponsors: Senators Bassler, Holdman, Buchanan
• 2022-01-27 Third reading: passed; Roll Call 126: yeas 92, nays 3 passage, reading-3
• 2022-01-28 Referred to the Senate
• 2022-02-02 First reading: referred to Committee on Appropriations reading-1, referral-committee
• 2022-02-17 Committee report: amend do pass, adopted committee-passage
• 2022-02-28 Amendment #3 (Bassler) prevailed; voice vote amendment-failure, amendment-passage
• 2022-02-28 Second reading: amended, ordered engrossed reading-2
• 2022-02-28 Senator Randolph added as cosponsor
• 2022-03-01 Third reading: passed; Roll Call 275: yeas 49, nays 1 passage, reading-3
• 2022-03-02 Returned to the House with amendments amendment-failure
• 2022-03-02 Motion to dissent filed
• 2022-03-02 House dissented from Senate amendments amendment-failure
• 2022-03-02 House conferees appointed: Leonard and Pryor
• 2022-03-02 House advisors appointed: Slager, Heine, Torr and Pfaff
• 2022-03-02 Senate conferees appointed: Bassler and Griffin
• 2022-03-02 Senate advisors appointed: Holdman, Pol and Buchanan
• 2022-03-08 Representative Heine removed as advisor
• 2022-03-08 Representative Pryor removed as conferee
• 2022-03-08 Representative Heine added as conferee
• 2022-03-08 Senator Buchanan removed as advisor
• 2022-03-08 Senator Griffin removed as conferee
• 2022-03-08 Senator Buchanan added as conferee
• 2022-03-08 CCR # 1 filed in the House
• 2022-03-08 CCR # 1 filed in the Senate
• 2022-03-08 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 396: yeas 83, nays 14
• 2022-03-09 Signed by the Speaker
• 2022-03-09 Signed by the President Pro Tempore
• 2022-03-09 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 376: yeas 44, nays 6
• 2022-03-15 Signed by the President of the Senate
• 2022-03-21 Public Law 174
• 2022-03-21 Signed by the Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/5d74e1cb-52c4-4f64-989e-1f43373a5010. Confidence: reported (aggregated from official Indiana legislature records).