IN SB0267

Requires resolutions from property tax appeals (assessments, deductions, or exemptions) to automatically carry forward to subsequent tax years without requiring new appeals each year

For real property assessments, appeal resolutions remain in effect until the next general reassessment under IC 6-1.1-4-4

Appeal resolutions do not carry forward if circumstances change making the resolution inapplicable, or if a new appeal is initiated for the subsequent year

Township or county assessors must issue new assessment notices, and county auditors must issue new deduction or exemption notices, for subsequent years to reflect the appeal resolution

Effective date is retroactive to January 1, 2010, and applies to assessment dates even for calendar years preceding 2010