Repeals the sunset for the county option circuit breaker tax credit, which is set to expire January 1, 2028. Eliminates the assessed value cap that applies to the property tax deduction for a veteran who: (1) has a total disability; or (2) is at least 62 years of age and has at least a 10% disability. Adds provisions to: (1) limit the entry onto a taxpayer's property by local assessing officials, the county property tax assessment board of appeals (county board), and the Indiana board of tax review (Indiana board) in property tax appeals without first receiving the permission of the taxpayer to enter the property; and (2) prohibit the issuance of orders by a county board or the Indiana board authorizing entry onto property without taxpayer permission. Establishes a county option first time home buyer's circuit breaker tax credit. Provides, for property tax appeals involving residential property, limits on additional information that may be introduced by a county assessor during the appeal. Modifies a procedure pertaining to individuals who may serve as a tax representative of any taxpayer concerning property subject to property taxes. Requires the department of local government finance to prepare certain reports regarding property tax assessment topics and the creation of a standard Internet user portal and present the reports to the interim study committee on fiscal policy. Extends the expiration of the affordable and workforce housing tax credit by five years from July 1, 2028, to July 1, 2033. Makes corresponding changes.

Statutes affected:
Introduced Senate Bill (S): 6-1.1-12-14, 6-1.1-15-1.1, 6-1.1-49-4, 6-3.1-35-7, 6-3.1-35-8, 6-3.1-35-11, 6-3.1-35-12
Senate Bill (S): 6-1.1-4-15, 6-1.1-12-14, 6-1.1-13-13, 6-1.1-15-1.1, 6-1.1-15-1.2, 6-1.1-15-4, 6-1.1-15-6, 6-1.1-15-17.3, 6-1.1-15-20, 6-1.1-49-4, 6-3.1-35-7, 6-3.1-35-8, 6-3.1-35-11, 6-3.1-35-12
Engrossed Senate Bill (S): 6-1.1-4-15, 6-1.1-12-14, 6-1.1-15-1.1, 6-1.1-15-1.2, 6-1.1-15-4, 6-1.1-15-6, 6-1.1-15-17.3, 6-1.1-49-4, 6-3.1-35-7, 6-3.1-35-8, 6-3.1-35-11, 6-3.1-35-12, 6-1.1-13-13, 6-1.1-15-20