Prohibits the department of local government finance (department) from approving a county reassessment plan before the assessor provides verification that the land values determination has been completed. Requires an assessor determining land values to submit the values to the county property tax assessment board of appeals (PTABOA). Repeals the provision establishing the division of data analysis of the department. Prohibits a county auditor from denying an application for a standard deduction for a homestead because the applicant does not have a valid driver's license with the address of the homestead property. Provides that when a county auditor submits a certified statement of assessed value to the department, the county auditor shall exclude the amount of assessed value for any property located in the county for which an appeal has been filed and for which there is no final disposition. Makes supplemental county property tax levy provisions for Ripley and Dearborn counties. Provides that a county auditor may appeal to the department to include the amount of assessed value under appeal within a taxing district for that calendar year. Removes the requirement that a PTABOA quorum must include at least one certified level two or level three assessor-appraiser. Prescribes additional duties for the department. Provides that, in the assessment of tangible property, confidential information may be disclosed to an official or employee of a county. Provides that the required annual visit between a representative of the department and each county may take place virtually. Requires a township or county assessor to document any changes made to the parcel characteristics of real property from the previous year's assessment in an assessment of the real property. Provides that in an appeal of the assessment, the township or county assessor has the burden of proving the validity of any change to the parcel characteristics. Changes the sunset date for the procedure for selling bonds to July 1, 2025. Provides that a township may elect to establish a township firefighting fund and a township emergency services fund in lieu of the township firefighting and emergency services fund. Clarifies the term "video service". Increases amounts for which state educational institutions and school corporations may award contracts. Makes changes to the geothermal device deduction. Removes provisions that require a county to meet certain qualifications before it is authorized to adopt an emergency medical services local income tax rate. Provides that if the sale price of distressed property exceeds $50,000, a redevelopment commission must obtain two independent appraisals before purchasing the property. Makes restrictions if a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit. Establishes procedures for rental property assessment appeals. Makes changes to a provision granting a property tax exemption to cemetery owners.

Statutes affected:
Introduced House Bill (H): 6-1.1-4-4.2, 6-1.1-4-13.6, 6-1.1-4-18.5, 6-1.1-8-27, 6-1.1-12-37, 6-1.1-12-44, 6-1.1-17-1, 6-1.1-28-1, 6-1.1-30-14, 6-1.1-31-2, 6-1.1-33.5-3, 6-1.1-33.5-6, 6-1.1-33.5-7, 6-1.1-34-1, 6-1.1-35-9, 6-1.1-35.2-2, 20-26-11-13, 20-46-1-10.1, 20-46-9-10
House Bill (H): 5-1-11-1, 5-16-1-1.9, 6-1.1-4-4.2, 6-1.1-4-13.6, 6-1.1-4-18.5, 6-1.1-4-39, 6-1.1-8-27, 6-1.1-12-35.5, 6-1.1-12-37, 6-1.1-12-44, 6-1.1-17-1, 6-1.1-18-28, 6-1.1-18.5-1, 6-1.1-30-14, 6-1.1-31-2, 6-1.1-33.5-3, 6-1.1-33.5-6, 6-1.1-33.5-7, 6-1.1-34-1, 6-1.1-35-9, 6-1.1-35.2-2, 6-3.6-3-7, 6-3.6-3-7.5, 6-3.6-6-2.8, 20-26-11-13, 20-46-1-10.1, 20-46-9-10, 36-1-12-4, 36-1-12-4.7, 36-1-12-4.9, 36-1-12-24, 36-1.5-4-40.5, 36-6-6-14, 36-7-14-19.5, 36-8-12-13, 36-8-12-16, 36-8-12-17, 36-8-13-4, 36-8-13-4.5, 36-8-13-4.7, 8-1-34-14