Property tax assessment appeals. Provides that if an assessment on a taxpayer's residential real property, agricultural property, or commercial property is increased for a tax year, and the taxpayer appeals the increased assessment to the county property tax assessment board of appeals or the Indiana board of tax review and prevails, or prevails at any subsequent appeal of the increased assessment, the assessing official may not increase the assessed value on the residential real property, agricultural property, or commercial property for the next four years. Specifies that the provision does not apply to an assessment if the assessment is based on substantial improvements, zoning, or uses that were not considered in the assessment for the prior tax year.

Statutes affected:
3. House Bill (S): 6-1.1-35.7-4
4. Engrossed House Bill (S): 6-1.1-4-22, 6-1.1-15-17.3, 6-1.1-35.7-4
5. Enrolled House Bill (H): 6-1.1-4-22, 6-1.1-15-17.3, 6-1.1-35.7-4