IN SB0163

County boards and assessing officials are prohibited from entering a taxpayer's property to conduct physical inspections during assessment appeals without first obtaining the taxpayer's permission, overriding any contrary administrative rules.

Tax representatives must now obtain written authorization from taxpayers (valid for no more than one year) with attestation requirements, submitted on forms prepared by the Department of Local Government Finance.

The county option circuit breaker tax credit program for neighborhood enhancement districts is extended from December 31, 2027 to December 31, 2028, with the chapter expiration moving from January 1, 2028 to January 1, 2029.

The state tax credit program for qualified affordable housing projects is extended five years, with the application deadline moving from January 1, 2028 to January 1, 2033, and the $30 million annual cap continuing through fiscal year 2033.

The Department of Local Government Finance must prepare three reports by November 1, 2026: one on automated valuation systems for residential property assessment, one on county electronic payment systems for property taxes, and one identifying alternatives to annual trending processes and cost tables in property assessment.