Enrolled Senate Bill (S)
Authored by: Sen. Scott Schneider, Sen. Patricia Miller, Sen. Karen Tallian
Co-Authors: Sen. Lonnie Randolph, Sen. Joseph Zakas, Sen. Susan Glick, Sen. Douglas Eckerty, Sen. Ed Charbonneau, Sen. Brent Steele
Sponsors: Rep. David Ober
  • Sen. Scott Schneider
    Sen. Scott Schneider

    Author

  • Sen. Patricia Miller
    Sen. Patricia Miller

    Author

  • Sen. Karen Tallian
    Sen. Karen Tallian

    Author

  • Sen. Lonnie Randolph
    Sen. Lonnie Randolph

    Co-Author

  • Sen. Joseph Zakas
    Sen. Joseph Zakas

    Co-Author

  • Sen. Susan Glick
    Sen. Susan Glick

    Co-Author

  • Sen. Douglas Eckerty
    Sen. Douglas Eckerty

    Co-Author

  • Sen. Ed Charbonneau
    Sen. Ed Charbonneau

    Co-Author

  • Sen. Brent Steele
    Sen. Brent Steele

    Co-Author

  • Rep. David Ober
    Rep. David Ober

    Sponsor

  • Rep. Wes Culver
    Rep. Wes Culver

    Co-Sponsor

  • Rep. Jim Lucas
    Rep. Jim Lucas

    Co-Sponsor

  • Rep. Cherrish Pryor
    Rep. Cherrish Pryor

    Co-Sponsor

  • Sen. Scott Schneider
    Sen. Scott Schneider

    Conferee

  • Sen. Lonnie Randolph
    Sen. Lonnie Randolph

    Conferee

  • Rep. David Ober
    Rep. David Ober

    Conferee

  • Rep. Cherrish Pryor
    Rep. Cherrish Pryor

    Conferee

  • Sen. Patricia Miller
    Sen. Patricia Miller

    Advisor

  • Sen. Karen Tallian
    Sen. Karen Tallian

    Advisor

  • Sen. Luke Kenley
    Sen. Luke Kenley

    Advisor

  • Rep. Wes Culver
    Rep. Wes Culver

    Advisor

  • Rep. Milo Smith
    Rep. Milo Smith

    Advisor

  • Rep. Clyde Kersey
    Rep. Clyde Kersey

    Advisor

  • Rep. Earl Harris
    Rep. Earl Harris

    Advisor

DIGEST

Assessment of real property. Consolidates provisions relating to the burden of proof concerning assessments into one section of the Indiana Code (and repeals the existing provision that is moved to another citation in the Indiana Code). Specifies that if the assessed value of real property is increased above the amount of the assessed value as reduced by any assessing official or reviewing authority, the assessing official making the assessment has the burden of proving that the assessment is correct. (Under current law, this burden of proof applies only if the assessed value was reduced by the property tax assessment board of appeals.) Amends the ... existing law concerning the assessor's burden of proof when an assessment is increased by more than 5% over the prior tax year by specifying the following: (1) In calculating the change in the assessment, the assessment to be used for the prior tax year is the original assessment for that prior tax year or, if applicable, the assessment for that prior tax year as last corrected by an assessing official, as stipulated or settled by the taxpayer and the assessing official, or as determined by the reviewing authority. (2) If the assessor fails to meet the burden of proof, the taxpayer may introduce evidence to prove the correct assessment. (3) If neither the assessor nor the taxpayer meets these burdens of proof, the assessment reverts to the assessment for the prior tax year. (4) These provisions concerning the burden of proof do not apply to an assessment that is based on structural improvements, zoning, or uses that were not considered in the assessment for the prior tax year.