SB 187 revises the rules for appointing members to county and multi-county property tax assessment boards of appeals (PTABOAs) in Indiana. The bill requires board members to be Indiana residents during their entire term, at least 18 years old, and knowledgeable in property valuation. It also keeps the existing option for boards to have either three or five members, while preserving political-party balance requirements and allowing counties to choose board size by ordinance or county action.
The bill adds or strengthens certification expectations by requiring a majority of members on a multi-county board to hold level two or level three assessor-appraiser certification, and by requiring at least one appointed member on county boards to hold that certification unless the requirement is waived. It also clarifies who may not serve, including elected county officials, county or township employees in the affected jurisdiction, and appraisers in the county. The bill further provides that members who are not Indiana residents as of June 30, 2025, must leave office on July 1, 2025, and directs the appointing county body to fill those vacancies for the remainder of the term.
Impact
SB 187 amends Indiana Code chapter 6-1.1-28 governing property tax assessment boards of appeals, affecting both county and multi-county PTABOAs. It changes eligibility and appointment rules, imposes a statewide residency requirement, adds age and valuation-knowledge qualifications, and tightens certification standards for board membership. Counties that participate in these boards will need to update ordinances and appointment practices to comply, and existing nonresident members will be removed on the bill’s effective date.
Sentiment
The bill appears to have broad bipartisan support and little visible opposition. It passed the Indiana Senate 50-0 and the House 90-0, indicating unanimous approval in both chambers. The lack of recorded committee testimony in the provided materials suggests the measure was not especially controversial and was viewed as a technical or administrative update to local property tax appeal board governance.
Contention
The main points of potential contention are the new residency requirement and the certification/political-balance rules for board membership. The bill disqualifies nonresident members already serving on June 30, 2025, and bars certain county employees and appraisers from voting service, which could limit the pool of eligible appointees in some counties. Another possible issue is the requirement that a majority of multi-county board members be certified assessor-appraisers, though the bill preserves waiver authority when qualified candidates are unavailable. No specific opposition is reflected in the available votes or transcripts.