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Bill Title: Property tax assessment. Provides, with limited exceptions, that: (1) the only factor permitted to be used in changing the assessed value of most real property from year to year is the annual adjustment factor; and (2) an assessing official may not change the real property's underlying parcel characteristics (including age, grade, or condition of the real property) until the real property has been reassessed under the county's reassessment plan, there is a change in an objective factor or feature relating to a property, or there is a need to correct an error. Provides a process that must be followed by

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2017-02-28 - First reading: referred to Committee on Ways and Means [SB0350 Detail]

Download: Indiana-2017-SB0350-Amended.pdf

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