IN SJR0010

Proposes a constitutional amendment to Article 10 of the Indiana Constitution that would fully exempt homesteads from property taxation

Defines exempt homesteads as tangible property, including curtilage, used as a principal residence by the owner, a contract buyer, or someone with a beneficial interest in the property owner

Requires approval by two consecutive General Assemblies and ratification by a majority of Indiana voters to take effect

Would apply to assessment dates beginning after February of the year following voter ratification

Authorizes the General Assembly to impose reasonable filing requirements for property tax exemptions, deductions, or credits