Lawmakers to study property tax assessments ahead of 2027 session

INDIANAPOLIS (INDIANA CAPITAL CHRONICLE) — Indiana lawmakers will review the state’s property tax assessment system ahead of the next legislative session.

The bipartisan Legislative Council approved on Tuesday this year’s interim study committee topics, with the Fiscal Policy Committee directed to review the process of determining property values for tax purposes.

The study should include reports submitted by the Department of Local Government Finance, such as a report on automated valuation models and a study of deductions and exemptions.

Senate President Pro Tem Rodric Bray told reporters that 56% of Hoosier homeowners have seen property tax reductions this year — a statistic he called “significant” — following the Senate Enrolled Act 1 property tax overhaul package approved by lawmakers in 2025.

“It’s hard to get everyone’s (taxes) to drop, though, because lots of different circumstances around the state,” Bray said. “But we’re also pleased with that. Would like that to been even a little bit better, but we’re going to continue to have a conversation about property taxes.”

Other interim study topics include:

• Funding sources for child care expansion. This review comes after Gov. Mike Braun’s administration obtained approval for a one-time injection of $200 million to reopen enrollment in the state’s low-income childcare voucher program.
• Sexual assault investigatory procedures, including the possibility of statewide policies on such investigations that would apply to all law enforcement agencies.
• Mobile digital driving licenses, which have been adopted by several other states but have failed to win approval during previous Indiana legislative sessions.

The Interim Committee on Education was directed to review issues surrounding name, image and likeness rights for high school athletes.

“It’s hard to believe but it is a thing we need to take a look at,” Bray said of NIL deals for high school athletes following the widespread adoption of such payments for college athletes.

The Indiana High School Athletic Association in April approved a rule permitting high school athletes to independently form their own NIL deals — free of school branding or involvement.

A full list of topics assigned to the 15 interim or oversight committees can be found here. Those panels are generally tasked with submitting any reports or recommendations by November ahead of the 2027 legislation session that will start in January.

“Hopefully, it’ll be a productive interim, and we’ll be ready to go when we come around,” Bray said.

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