Indiana · 2026 Regular Session
Tax sale procedures. Reduces the period to redeem tax sale property as follows: (1) For real property sold to a land bank, the redemption period is six months (rather than one year). (2) For real property on which the county executive acquires a lien (including an assignment of the lien to a political subdivision or to a land bank) and the certificate of sale is not sold, the redemption period is 90 days (rather than 120 days). (3) For real property on which the county executive acquires a lien and the certificate of sale is sold or assigned to a land bank, the redemption period is 90 days (rather than 120 days). (4) For real property that a court determines is not suitable for tax sale, the redemption period is 90 days (rather than 120 days). Modifies the length of time in which notice must be provided to: (1) the owner of record; and (2) any person with a substantial interest of public record in the real property; for purposes of seeking a tax deed to account for the reductions to the redemption periods. For property that a court determines is not suitable for tax sale, provides that if the property is disposed within one year (rather than three years) after the conclusion of…
First reading: referred to Committee on Ways and Means (2026-01-08)