5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
92 lines
5.4 KiB
Markdown
92 lines
5.4 KiB
Markdown
---
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type: "Bill"
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title: "County option property tax exemption."
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description: "Provides that a county fiscal body may adopt an ordinance to exempt mobile homes and manufactured homes located in the county from property taxation (exemption ordinance). Provides that for an annual assessment date in which an exemption ordinance is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the property tax exemption. Specifies that the discretionary adoption of an exemption ordinance does not apply to mobile homes and manufactured homes that are assessed as: (1) inventory; or (2) real property; under the property tax laws and administrative rules. Makes conforming changes."
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jurisdiction: "us/states/in"
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legislature: "Indiana General Assembly"
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session: "2024"
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identifier: "SB 183"
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citation: "Indiana SB 183 (2024)"
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classification: ["bill"]
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subjects: ["COUNTY GOVERNMENT", "TAXES; Exemptions", "TRANSPORTATION; Mobile and Manufactured Homes"]
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status: "enacted"
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primary_sponsors: ["Brad Barrett", "Jean Leising", "Jeff Raatz"]
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version_count: 4
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action_count: 24
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vote_count: 3
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first_action: "2024-01-09"
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last_action: "2024-03-11"
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source: "openstates"
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source_identifier: "ocd-bill/70f87814-0768-4e01-9fcc-8bae6fd50f77"
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source_url: "https://api.iga.in.gov/2024/bills/sb0183"
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source_hash: "e70b9306711bea5c44ee3898ee1af87623f8eb0f70bd23e1ad10e6ac2bbd569a"
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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 183 (2024) — County option property tax exemption.
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Provides that a county fiscal body may adopt an ordinance to exempt mobile homes and manufactured homes located in the county from property taxation (exemption ordinance). Provides that for an annual assessment date in which an exemption ordinance is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the property tax exemption. Specifies that the discretionary adoption of an exemption ordinance does not apply to mobile homes and manufactured homes that are assessed as: (1) inventory; or (2) real property; under the property tax laws and administrative rules. Makes conforming changes.
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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. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0183/SB0183.05.ENRH.pdf)
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2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0183/SB0183.01.INTR.pdf)
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3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0183/SB0183.03.COMS.pdf)
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4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0183/SB0183.04.COMH.pdf)
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## Votes
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- SB 183 - Raatz - 2nd Reading — **9–40** (fail) · upper
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- SB 183 - Barrett - 3rd Reading — **93–1** (pass) · lower
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- SB 183 - Raatz - 3rd Reading — **48–0** (pass) · upper
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## Sponsors
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- Brad Barrett — primary (person)
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- Jean Leising — primary (person)
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- Jeff Raatz — primary (person)
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- Gregory Porter — cosponsor (person)
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- J.D. Prescott — cosponsor (person)
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- Lonnie Randolph — coauthor (person)
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- Matt Lehman — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-01-09** First reading: referred to Committee on Local Government `reading-1, referral-committee`
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- **2024-01-09** Authored by Senator Raatz
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- **2024-01-25** Committee report: do pass adopted; reassigned to Committee on Tax and Fiscal Policy `committee-passage, referral-committee`
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- **2024-01-30** Committee report: amend do pass, adopted `committee-passage`
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- **2024-02-01** Amendment #2 (Yoder) failed; Roll Call 79: yeas 9, nays 40 `amendment-failure, failure`
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- **2024-02-01** Senator Randolph added as coauthor
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- **2024-02-01** Second reading: ordered engrossed `reading-2`
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- **2024-02-05** House sponsor: Representative Barrett
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- **2024-02-05** Third reading: passed; Roll Call 109: yeas 48, nays 0 `passage, reading-3, reading-3`
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- **2024-02-05** Senator Leising added as second author
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- **2024-02-05** Cosponsor: Representative Lehman
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- **2024-02-06** Referred to the House `referral`
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- **2024-02-12** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
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- **2024-02-19** Representative Prescott added as cosponsor
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- **2024-02-22** Committee report: do pass, adopted `committee-passage`
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- **2024-02-26** Second reading: ordered engrossed `reading-2`
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- **2024-02-27** Third reading: passed; Roll Call 225: yeas 93, nays 1 `passage, reading-3, reading-3`
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- **2024-02-27** Representative Porter added as cosponsor
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- **2024-02-28** Returned to the Senate without amendments `receipt`
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- **2024-03-04** Signed by the President Pro Tempore `passage`
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- **2024-03-07** Signed by the Speaker `passage`
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- **2024-03-08** Signed by the President of the Senate `passage`
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- **2024-03-11** Signed by the Governor `executive-signature`
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- **2024-03-11** Public Law 23 `became-law`
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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/70f87814-0768-4e01-9fcc-8bae6fd50f77`. Confidence: reported (aggregated from official Indiana legislature records).
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