SB 163 Indiana Senate · 2026 Regular Session

Various property tax matters.

Summary
Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific circumstances, that an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes. Changes the expiration date for the county option circuit breaker tax credit. Describes elements that must be included in a report that must be prepared by the department of local government finance and presented to an interim study committee regarding automated valuation systems.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Senate Passage
Feb 2026
House Passage
Feb 2026
Signed into Law
Mar 2026
Introduced Jan 5, 2026 Signed Mar 5, 2026
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled Senate Bill (S) Senate Bill (S) · 6 edits
MODERATE
This bill converts a temporary property tax credit for counties into a permanent program and expands eligibility for veteran property tax deductions by removing age and disability caps. It also strengthens taxpayer rights by requiring assessors to get permission before entering private property for inspections and shifting the burden of proof in tax appeals from the taxpayer to the government.
Scope change
The bill expands the scope of property tax relief by making a county option credit permanent and broadening the veteran deduction to include older veterans with lower disability ratings.
ELIGIBILITY

Repeals the expiration date for the county option circuit breaker tax credit, making it permanent.

Removes the assessed value cap for veteran property tax deductions, allowing veterans aged 62+ with at least 10% disability to claim the deduction regardless of property value.

REQUIREMENT

Requires local assessors and tax boards to obtain explicit permission from property owners before entering private property for inspections or appeals.

Establishes a new first-time homebuyer circuit breaker tax credit for counties.

ENFORCEMENT

Shifts the burden of proof in property tax appeals from the taxpayer to the assessing official, who must now prove the assessment is correct.

TIMELINE

Extends the expiration date for the affordable and workforce housing tax credit by five years.

Floor votes · Senate Jan 28, 2026 · House Feb 23, 2026

How they voted

470
Passed · 1 other
Total votes 48
Jan 28, 2026
D Democratic9
9 Yea
100% Yea
R Republican39
38 Yea 1
97% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
27
Key actions
10
Committee
2
Amendments
1
Mar 5, 2026
Signed into law
Signed by the Governor
executive
Feb 27, 2026
Lower · Passed
Signed by the Speaker
lower
Feb 27, 2026
Upper · Passed
Signed by the President of the Senate
upper
Feb 27, 2026
Upper · Passed
Signed by the President Pro Tempore
upper
Feb 25, 2026
Upper · Passed
Senate concurred with House amendments; Roll Call 277: yeas 46, nays 0
upper
Feb 23, 2026
Lower · Passed
Third reading: passed; Roll Call 304: yeas 94, nays 0
lower
Feb 17, 2026
Lower · Passed
Committee report: amend do pass, adopted
lower
Jan 28, 2026
Upper · Passed
Third reading: passed; Roll Call 120: yeas 48, nays 0
upper
Jan 27, 2026
Upper · Passed
Amendment #2 (Rogers) prevailed; voice vote
upper
Jan 20, 2026
Upper · Passed
Committee report: amend do pass, adopted
upper
4 primary · 11 co-sponsors

Sponsors