Indiana 2023 Regular Session

Indiana Senate Bill SB0157

Introduced
1/9/23  
Refer
1/9/23  
Report Pass
2/2/23  
Engrossed
2/9/23  
Refer
2/28/23  
Report Pass
3/21/23  
Enrolled
3/28/23  
Passed
4/20/23  
Chaptered
4/20/23  

Caption

Parcels offered at successive tax sales.

Impact

If enacted, SB0157 will significantly change how local governments interact with real estate that remains unsold at tax sales. By facilitating a process that allows rapid transfer of these properties to government entities, the bill aims to improve efforts aimed at curbing the rise of unsafe and unkempt conditions that can detrimentally impact neighborhoods. The amended law will enable counties to take proactive measures, potentially increasing the efficiency in restoring order to neglected property while minimizing the backlog of such delinquent properties.

Summary

SB0157 focuses on amending Indiana's tax sale regulations concerning the sale of real property affected by delinquent taxes. The bill introduces new procedures for counties and municipalities to manage parcels that have not attracted bids at tax sales for two or more occasions, allowing them to declare these properties as public hazards and subsequently acquire them. The intention behind this legislation is to address issues related to vacant and abandoned properties, streamlining the process for the government to take ownership and manage such threats to public safety effectively.

Sentiment

The legislative sentiment regarding SB0157 appears generally positive, with proponents arguing that the bill would lead to enhanced community safety and improved neighborhood aesthetics. However, some community advocates express concerns that the broad powers granted to local governments might lead to mismanagement or misuse, especially in the evaluation of what constitutes a public hazard. Nonetheless, the overall view is that the bill could provide practical solutions for neglected properties and address public health and safety issues.

Contention

Notable points of contention surrounding SB0157 involve the potential for local government overreach in declaring properties as public hazards. Critics worry that the standards for determining a 'public hazard' could be misapplied, resulting in wrongful seizure of properties that could otherwise be rehabilitated. Additionally, there are discussions about the implications for current property owners, particularly regarding the cancellation of personal tax liabilities upon the government acquiring these properties, which could create disputes if not carefully handled.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1086

Remediation of tax sale parcels.

IN HB1053

Remediation of tax sale parcels.

IN HB1569

Tax sale deeds.

IN HB1411

Tax sale procedures.

IN HB1646

Local option sales taxes.

IN HB1384

Nonprofit hospital property taxes.

IN HB1688

Sales tax on recreational vehicles.

IN HB1340

Sales tax exemption for utility service.

IN HB1446

Sales tax exemption for utility service.

IN HB1042

Sales tax exemption for certain hygiene products.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.