Provides that the only permissible method of filing a personal property return is by using the personal property online submission portal. Establishes a $5 filing fee and an exception. Adds requirements for the filing of a petition for review of land value. For purposes of public utility companies, specifies that the period of time that a taxpayer may file an objection with the department of local government finance (department) is not later than 15 days after the notice is postmarked. For purposes of property of an exempt organization used in a nonexempt trade or business, provides that the department may (as opposed to shall in current law) adopt certain rules. Provides that all or part of a building is deemed to serve a charitable purpose and thus is exempt from property taxation if it is owned by a nonprofit entity and is: (1) registered as a continuing care retirement community; (2) defined as a small house health facility; or (3) licensed as a health care or residential care facility. Adds continuing care retirement communities and small house health facilities to the list of exempt entities. Clarifies the deadline for submitting amended certified net assessed value amounts. Provides that property tax assessment board of appeals members' terms must be staggered for a two year period and begin on January 1. Provides for funding for cultural institutions. Changes the sunset date for the procedure for selling certain bonds to July 1, 2027, and makes corresponding changes. Provides that the county treasurer is not required to mail or transmit a statement for property that is exempt from taxation and does not have a reported assessed value. Requires the department of local government finance, in a manner determined by the department, to include on the coupon page of each property tax statement educational information regarding the eligibility and procedures for the over 65 property tax deduction and for various property tax deductions available to veterans. Provides temporary one time increases for the maximum permissible ad valorem property tax levies for Shelby County and the Shelby County solid waste management district. Specifies that a minimum population for application of certain provisions concerning: (1) the general government of counties; and (2) the division of powers of certain counties; is 450,000 (instead of 400,000).
Provides that the northwest Indiana regional development authority must be reimbursed for amounts deposited in the blighted property demolition fund not later than July 1, 2027 (instead of July 1, 2026). Allows a person who is: (1) engaged in the business of renting or furnishing, for periods of less than 30 days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration that is located within an economic development district; and (2) liable for a special benefits assessment for the property; to charge a fee of not more than $1. Specifies the calculation of the maximum permissible property tax levy for certain units that fail to comply with certain budget and tax levy review and adoption procedures. Provides that a tract or item of real property owned by a political subdivision may not be sold at a tax sale. Provides that a political subdivision must upload a digital copy of every contract entered into after December 31, 2026, to the Indiana transparency website (website). Requires the department of local government finance to develop and implement an application programming interface that would allow a political subdivision to upload multiple contracts at once directly from the political subdivision's network to the website. Removes a provision requiring the county executive to provide an annual report to the legislative council concerning certain tax sales.

Statutes affected:
Introduced House Bill (H): 6-1.1-3-7, 6-1.1-3-27, 6-1.1-4-13.6, 6-1.1-8-28, 6-1.1-8.5-3, 6-1.1-10-16, 6-1.1-10-18.5, 6-1.1-17-1, 6-1.1-28-1, 6-6-5.5-20, 36-10-13-8
House Bill (H): 5-1-11-1, 5-1-11-6, 5-14-3.8-3.5, 6-1.1-3-7, 6-1.1-3-27, 6-1.1-4-13.6, 6-1.1-8-28, 6-1.1-8.5-3, 6-1.1-10-16, 6-1.1-10-18.5, 6-1.1-17-1, 6-1.1-17-5.4, 6-1.1-17-20, 6-1.1-17-20.3, 6-1.1-22-8.1, 6-1.1-28-1, 14-27-6-40, 20-48-1-4, 36-2-2-4, 36-2-2-5, 36-2-3.5-1, 36-3-5-8, 36-7-18-31, 36-7.5-6-5, 36-10-3-24, 36-10-8-16, 36-10-9-15, 36-10-10-20, 36-10-11-21, 36-10-13-8
Engrossed House Bill (H): 5-1-11-1, 5-1-11-6, 5-14-3.8-3.5, 6-1.1-3-7, 6-1.1-3-27, 6-1.1-4-13.6, 6-1.1-8-28, 6-1.1-8.5-3, 6-1.1-10-16, 6-1.1-10-18.5, 6-1.1-17-1, 6-1.1-17-5.4, 6-1.1-17-20, 6-1.1-17-20.3, 6-1.1-22-8.1, 6-1.1-24-17.5, 6-1.1-28-1, 6-3.6-7-21, 14-27-6-40, 20-48-1-4, 36-2-2-4, 36-2-2-5, 36-2-3.5-1, 36-3-5-8, 36-7-18-31, 36-7.5-6-5, 36-10-3-24, 36-10-8-16, 36-10-9-15, 36-10-10-20, 36-10-11-21, 36-10-13-8