Fabio
95 lines
6.2 KiB
Markdown
95 lines
6.2 KiB
Markdown
---
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type: "Bill"
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title: "Homestead standard deduction."
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description: "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."
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jurisdiction: "us/states/in"
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legislature: "Indiana General Assembly"
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session: "2023"
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identifier: "SB 325"
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citation: "Indiana SB 325 (2023)"
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classification: ["bill"]
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subjects: ["HOUSING", "PROPERTY TAXES", "Credits and Deductions"]
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status: "enacted"
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primary_sponsors: ["Brian Buchanan", "Jeffrey Thompson", "Linda Rogers", "Mike Gaskill"]
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version_count: 7
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action_count: 28
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vote_count: 1
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first_action: "2023-01-12"
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last_action: "2023-05-04"
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source: "openstates"
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source_identifier: "ocd-bill/adce896c-9e27-4838-904b-ad37e5a9986c"
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source_url: "http://iga.in.gov/legislative/2023/bills/senate/325"
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source_hash: "6dec8cecd9f1903bf2be9c57e507eb1707f457de243f2dc76a5a279c340b4347"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-in"]
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---
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# Indiana SB 325 (2023) — Homestead standard deduction.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Engrossed Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.06.ENGH)
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2. **Engrossed Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.05.ENGH)
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3. **Engrossed Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.03.ENGS)
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4. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.07.ENRH)
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5. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.01.INTR)
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6. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.04.COMH)
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7. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0325/versions/SB0325.02.COMS)
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## Votes
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- SB 325 - Buchanan - 3rd Reading — **41–8** (pass) · upper
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## Sponsors
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- Brian Buchanan — primary (person)
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- Jeffrey Thompson — primary (person)
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- Linda Rogers — primary (person)
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- Mike Gaskill — primary (person)
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- Lonnie Randolph — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-01-12** Authored by Senator Buchanan
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- **2023-01-12** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
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- **2023-02-21** Committee report: amend do pass, adopted `committee-passage`
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- **2023-02-27** Amendment #1 (Buchanan) prevailed; voice vote `amendment-passage`
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- **2023-02-27** Second reading: amended, ordered engrossed `reading-2`
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- **2023-02-27** Senator Gaskill added as second author
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- **2023-02-27** Senator Rogers added as third author
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- **2023-02-28** Third reading: passed; Roll Call 194: yeas 41, nays 8 `passage, reading-3, reading-3`
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- **2023-02-28** House sponsor: Representative Thompson
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- **2023-02-28** Senator Randolph added as coauthor
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- **2023-03-01** Referred to the House `referral`
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- **2023-03-06** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
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- **2023-04-06** Committee report: amend do pass, adopted `committee-passage`
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- **2023-04-11** Amendment #2 (Thompson) prevailed; voice vote `amendment-passage`
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- **2023-04-11** Amendment #1 (Pryor) prevailed; voice vote `amendment-passage`
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- **2023-04-11** Second reading: amended, ordered engrossed `reading-2`
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- **2023-04-12** Placed back on second reading
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- **2023-04-13** Amendment #3 (Thompson) prevailed; voice vote `amendment-passage`
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- **2023-04-13** Reread second time: amended, ordered engrossed `reading-2`
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- **2023-04-17** Third reading: passed; Roll Call 432: yeas 97, nays 1 `passage, reading-3, reading-3`
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- **2023-04-18** Returned to the Senate with amendments `receipt`
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- **2023-04-19** Motion to concur filed `filing`
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- **2023-04-20** Senate concurred in House amendments; Roll Call 462: yeas 37, nays 9
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- **2023-04-24** Signed by the President Pro Tempore `passage`
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- **2023-04-28** Signed by the President of the Senate `passage`
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- **2023-05-01** Signed by the Speaker `passage`
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- **2023-05-04** Public Law 182 `became-law`
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- **2023-05-04** Signed by the Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/adce896c-9e27-4838-904b-ad37e5a9986c`. Confidence: reported (aggregated from official Indiana legislature records).
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