Indiana · 2026 Regular Session
Property tax streamline. Abolishes the offices of county assessor and township assessor and transfers the duties of the assessor to the county auditor. Abolishes the office of township trustee and transfers the duties of the township trustee to the board of county commissioners. Requires the department of local government finance (DLGF) to develop an automated valuation model system (AVM system) to be used by the DLGF to conduct the assessment of all tangible property statewide, except for agricultural land. Requires the DLGF to conduct all assessments for tangible property, excluding agricultural land, using the AVM system beginning with the first assessment date that an AVM system is operational for use, but not later than 2037. Requires the DLGF to present a plan of implementation for an AVM system to the interim study committee on fiscal policy before November 1, 2026, and present an update on the AVM system before November 1 in subsequent years until the AVM system is operational for use. Except for agricultural land, provides that tangible property shall not be subject to assessment beginning with assessments in 2027 through the first assessment date for which the AVM…
First reading: referred to Committee on Tax and Fiscal Policy (2026-01-08)