LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6067 NOTE PREPARED: Feb 23, 2021
BILL NUMBER: SB 30 BILL AMENDED:
SUBJECT: Various Property Tax Matters.
FIRST AUTHOR: Sen. Niemeyer BILL STATUS: As Passed Senate
FIRST SPONSOR: Rep. Slager
FUNDS AFFECTED: GENERAL IMPACT: No Fiscal Impact
DEDICATED
FEDERAL
Summary of Legislation: This bill provides that an individual who is certified as a level one or level two
assessor-appraiser may serve as a tax representative of a taxpayer before the County Property Tax
Assessment Board of Appeals, if authorized by the taxpayer on a form submitted with the taxpayer's notice
to initiate an appeal. It provides that an individual who is certified as a level three assessor-appraiser may
serve as a tax representative of a taxpayer before the County Property Tax Assessment Board of Appeals or
the Indiana Board.
Effective Date: July 1, 2021.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues:
State Agencies Affected:
Local Agencies Affected:
Information Sources:
SB 30 1
Fiscal Analyst: Alexander Raggio, 317-234-9485.
SB 30 2


Statutes affected:
1. Introduced Senate Bill (S): 6-1.1-15-17.3
2. Senate Bill (S): 6-1.1-15-17.3