republic-os/legislation/us/states/in/2023/sb-325.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	Homestead standard deduction.	Specifies the requirements and the real property improvements considered when determining whether property is a dwelling or a homestead for purposes of the standard property tax deduction law. Removes additional definitions of "homestead" from the statute. Specifies that for purposes of the circuit breaker law "nonresidential real property" refers to real property that is not: (1) a homestead; (2) residential property; (3) long term care property; or (4) agricultural land. Provides that, for assessment dates after December 31, 2023, "residential property" includes any other land, building, or residential yard structure, including a deck, patio, gazebo, or pool that is not attached to a dwelling that: (1) is not part of a homestead; and (2) is predominantly used for a residential purpose. Makes a conforming change.	us/states/in	Indiana General Assembly	2023	SB 325	Indiana SB 325 (2023)	bill	HOUSING PROPERTY TAXES Credits and Deductions	enacted	Brian Buchanan Jeffrey Thompson Linda Rogers Mike Gaskill	7	28	1	2023-01-12	2023-05-04	openstates	ocd-bill/adce896c-9e27-4838-904b-ad37e5a9986c	http://iga.in.gov/legislative/2023/bills/senate/325	6dec8cecd9f1903bf2be9c57e507eb1707f457de243f2dc76a5a279c340b4347	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana SB 325 (2023) — Homestead standard deduction.

Specifies the requirements and the real property improvements considered when determining whether property is a dwelling or a homestead for purposes of the standard property tax deduction law. Removes additional definitions of "homestead" from the statute. Specifies that for purposes of the circuit breaker law "nonresidential real property" refers to real property that is not: (1) a homestead; (2) residential property; (3) long term care property; or (4) agricultural land. Provides that, for assessment dates after December 31, 2023, "residential property" includes any other land, building, or residential yard structure, including a deck, patio, gazebo, or pool that is not attached to a dwelling that: (1) is not part of a homestead; and (2) is predominantly used for a residential purpose. Makes a conforming change.

Version chain

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

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

Votes

• SB 325 - Buchanan - 3rd Reading — 41–8 (pass) · upper

Sponsors

• Brian Buchanan — primary (person)
• Jeffrey Thompson — primary (person)
• Linda Rogers — primary (person)
• Mike Gaskill — primary (person)
• Lonnie Randolph — coauthor (person)

Timeline

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

• 2023-01-12 Authored by Senator Buchanan
• 2023-01-12 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2023-02-21 Committee report: amend do pass, adopted committee-passage
• 2023-02-27 Amendment #1 (Buchanan) prevailed; voice vote amendment-passage
• 2023-02-27 Second reading: amended, ordered engrossed reading-2
• 2023-02-27 Senator Gaskill added as second author
• 2023-02-27 Senator Rogers added as third author
• 2023-02-28 Third reading: passed; Roll Call 194: yeas 41, nays 8 passage, reading-3, reading-3
• 2023-02-28 House sponsor: Representative Thompson
• 2023-02-28 Senator Randolph added as coauthor
• 2023-03-01 Referred to the House referral
• 2023-03-06 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2023-04-06 Committee report: amend do pass, adopted committee-passage
• 2023-04-11 Amendment #2 (Thompson) prevailed; voice vote amendment-passage
• 2023-04-11 Amendment #1 (Pryor) prevailed; voice vote amendment-passage
• 2023-04-11 Second reading: amended, ordered engrossed reading-2
• 2023-04-12 Placed back on second reading
• 2023-04-13 Amendment #3 (Thompson) prevailed; voice vote amendment-passage
• 2023-04-13 Reread second time: amended, ordered engrossed reading-2
• 2023-04-17 Third reading: passed; Roll Call 432: yeas 97, nays 1 passage, reading-3, reading-3
• 2023-04-18 Returned to the Senate with amendments receipt
• 2023-04-19 Motion to concur filed filing
• 2023-04-20 Senate concurred in House amendments; Roll Call 462: yeas 37, nays 9
• 2023-04-24 Signed by the President Pro Tempore passage
• 2023-04-28 Signed by the President of the Senate passage
• 2023-05-01 Signed by the Speaker passage
• 2023-05-04 Public Law 182 became-law
• 2023-05-04 Signed by the Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/adce896c-9e27-4838-904b-ad37e5a9986c. Confidence: reported (aggregated from official Indiana legislature records).