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Indiana Senate Bill 255 abolishes county and township assessors, shifts duties to county auditors, and freezes property assessments pending statewide AVM rollout

Original title: Property tax streamline.

Last action · January 8, 2026: First reading: referred to Committee on Tax and Fiscal PolicySponsors: Scott Alexander and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Indiana Senate Bill 255 abolishes the offices of county and township assessor and transfers their assessment duties to county auditors, while also dissolving s and moving township assistance administration to boards of county commissioners, effective July 1, 2026. The legislation freezes tangible property assessments (excluding agricultural land) at 2026 levels starting in 2027 until a new centralized Automated Valuation Model (AVM) system developed by the Department of Local Government Finance becomes operational, capped at no later than 2037. Additionally, the measure caps property tax liability increases at 3% annually for 2029 and thereafter and directs the Department of Transportation to establish cost-reducing inspection standards for local bridges.

Background
  • Indiana property tax assessments have historically been managed through a decentralized system involving elected county and township assessors, alongside township trustees who handled local relief and assistance. context
  • The Department of Local Government Finance (DLGF) acts as the state agency supervising local property taxation, assessment rules, and local government budgets in Indiana. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Property owners in Indiana

Tangible property assessments are frozen at 2026 levels starting in 2027 until the AVM system is implemented, and property tax liability increases are capped at 3% annually starting in 2029.

Directly affected

County auditors

County auditors absorb all powers, duties, employment positions, records, and funds previously held by county and township assessors starting July 1, 2026.

Directly affected

Boards of county commissioners

Boards of county commissioners assume the duties of township trustees and become responsible for administering township assistance countywide beginning January 1, 2027.

Directly affected

Department of Local Government Finance

The department is required to develop and implement a centralized automated valuation model system for statewide property assessment by 2037.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Are there limits on how much my property taxes can increase under this bill?
Yes. For taxes due in 2028, liability is capped at what was due in 2026. For taxes due in 2029 and thereafter, annual increases are capped at no more than 3% over the previous year's liability.
Who takes over the responsibilities of county and township assessors?
The offices of county and township assessor are abolished on July 1, 2026, and their powers and duties are transferred to the county auditor.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in Senate committee.

Procedural history

2 actions
  1. Jan 8, 2026SenateIntroduced
    First reading: referred to Committee on Tax and Fiscal Policy
  2. Jan 8, 2026Senate
    Authored by Senators Alexander, Johnson T

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift98% confidence

Centralization of Property Assessment and Township Assistance

The legislation represents a major policy shift from decentralized township-level and county-level assessing and trustee administration to consolidated county auditor and county commissioner oversight, paired with state-level automated valuation modeling.

Connected Entities

Interim Study Committee on Fiscal Policy, Department of Local Government Finance, Department of Transportation and 4 more
OrganizationInterim Study Committee on Fiscal Policy“Legislative committee to receive implementation plans and updates on the AVM sys”Map →
OrganizationDepartment of Local Government Finance“State agency tasked with developing the automated valuation model system and ove”Map →
OrganizationDepartment of Transportation“State agency directed to develop and implement inspection criteria for local bri”Map →
PersonScott Alexander“Senator sponsoring SB 255”Map →
PersonTyler Johnson“Senator sponsoring SB 255”Map →
OrganizationIndiana Board of Tax Review“Board handling property tax assessment reviews and appeals”Map →
OrganizationLegislative Services Agency“Agency required to prepare legislation for the 2027 regular session to organize ”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 90)
  • Controversy75
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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