republic-os/legislation/us/states/in/2023/hb-1499.md

---
type: "Bill"
title: "Various tax matters."
description: "Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of \"controlled project\" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines \"maintenance emergency\". Makes conforming changes."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2023"
identifier: "HB 1499"
citation: "Indiana HB 1499 (2023)"
classification: ["bill"]
subjects: ["AGRICULTURE", "Farm Products and Commodities", "INCOME TAXES", "Deductions", "LOCAL GOVERNMENT AND FINANCE", "DEPARTMENT OF (DLGF)", "PROPERTY TAXES", "Assessments", "Notices", "and Penalties", "PROPERTY TAXES", "Credits and Deductions", "REVENUE", "DEPARTMENT OF"]
status: "enacted"
primary_sponsors: ["Brian Buchanan", "Jeffrey Thompson", "Travis Holdman"]
version_count: 5
action_count: 34
vote_count: 1
first_action: "2023-01-17"
last_action: "2023-05-04"
source: "openstates"
source_identifier: "ocd-bill/8e03232d-2477-46d6-a9a3-fe0d129b8c38"
source_url: "http://iga.in.gov/legislative/2023/bills/house/1499"
source_hash: "221dfa3a2fb8147f93c769fd11146b488e688dd04b27fed49e816555b290d7f9"
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 1499 (2023) — Various tax matters.

Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes.

## 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/2023/bills/HB1499/versions/HB1499.04.ENGS)
2. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1499/versions/HB1499.05.ENRS)
3. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1499/versions/HB1499.02.COMH)
4. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1499/versions/HB1499.03.COMS)
5. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1499/versions/HB1499.01.INTR)

## Votes

- HB 1499 - Holdman - 3rd Reading — **45–5** (pass) · upper

## Sponsors

- Brian Buchanan — primary (person)
- Jeffrey Thompson — primary (person)
- Travis Holdman — primary (person)
- Cherrish Pryor — coauthor (person)
- David Niezgodski — cosponsor (person)
- Eddie Melton — cosponsor (person)
- Edward Clere — coauthor (person)
- Linda Rogers — cosponsor (person)
- Robert Cherry — coauthor (person)

## Timeline

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

- **2023-01-17** Coauthored by Representative Cherry
- **2023-01-17** Authored by Representative Thompson
- **2023-01-17** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2023-01-30** Representative Clere added as coauthor
- **2023-02-09** Representative Pryor added as coauthor
- **2023-02-13** Committee report: amend do pass, adopted `committee-passage`
- **2023-02-16** Second reading: ordered engrossed `reading-2`
- **2023-02-21** Third reading: passed; Roll Call 187: yeas 94, nays 1 `passage, reading-3, reading-3`
- **2023-02-21** Senate sponsors: Senators Holdman and Buchanan
- **2023-02-22** Referred to the Senate `referral`
- **2023-03-01** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2023-04-11** Committee report: amend do pass, adopted `committee-passage`
- **2023-04-11** Senators Melton and Niezgodski added as cosponsors
- **2023-04-17** Amendment #6 (Holdman) prevailed; voice vote `amendment-passage`
- **2023-04-17** Amendment #9 (Gaskill) prevailed; voice vote `amendment-passage`
- **2023-04-17** Second reading: amended, ordered engrossed `reading-2`
- **2023-04-17** Senator Rogers added as cosponsor
- **2023-04-18** Third reading: passed; Roll Call 446: yeas 45, nays 5 `passage, reading-3, reading-3`
- **2023-04-18** Motion to dissent filed `filing`
- **2023-04-18** Returned to the House with amendments `receipt`
- **2023-04-19** House dissented from Senate amendments
- **2023-04-19** House conferees appointed: Thompson and Pryor
- **2023-04-19** House advisors appointed: Snow, Clere, Smaltz and DeLaney
- **2023-04-19** Senate conferees appointed: Holdman and Melton
- **2023-04-19** Senate advisors appointed: Niezgodski and Buchanan
- **2023-04-27** CCR # 1 filed in the House `filing`
- **2023-04-27** CCR # 1 filed in the Senate `filing`
- **2023-04-28** Signed by the President of the Senate `passage`
- **2023-04-28** Signed by the President Pro Tempore `passage`
- **2023-04-28** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 563: yeas 98, nays 0
- **2023-04-28** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 537: yeas 49, nays 1
- **2023-05-01** Signed by the Speaker `passage`
- **2023-05-04** Signed by the Governor `executive-signature`
- **2023-05-04** Public Law 239 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8e03232d-2477-46d6-a9a3-fe0d129b8c38`. Confidence: reported (aggregated from official Indiana legislature records).