Indiana 2026 Regular Session

Indiana House Bill HB1053

Introduced
12/5/25  

Caption

Remediation of tax sale parcels.

Impact

If HB1053 is enacted, it would introduce new requirements for purchasers of certain real properties, emphasizing the responsibility of buyers to commit to compliance with local building ordinances. This may lead to an increase in accountability for property owners who acquire properties through tax sales, ultimately promoting better urban management and ensuring that properties meet safety and aesthetic standards. However, the application of this measure is limited to no more than five percent of parcels at tax sales, suggesting a targeted approach rather than a broad application across all tax sale properties.

Summary

House Bill 1053 aims to amend the Indiana Code concerning the taxation of real property specifically related to tax sales in consolidated cities. The bill allows county treasurers to require purchasers of tax sale parcels that are in violation of building codes to submit remediation plans. This provision is intended to ensure that tax sale properties comply with relevant building codes after the redemption period ends, which will help facilitate the improvement of such properties and enhance neighborhood standards in consolidated cities.

Contention

A notable area of contention surrounding HB1053 could arise from potential pushback from property investors and others involved in real estate transactions who may find these additional requirements burdensome. Critics may argue that imposing remediation plans could deter participation in tax sales, especially among smaller investors who might not have the resources or expertise to address compliance issues promptly. Additionally, the need for enforcement of these plans raises questions regarding the capacity of local governmental bodies to monitor and manage such regulations effectively.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1086

Remediation of tax sale parcels.

IN SB0349

Environmental remediation.

IN HB1359

Bed bug remediation in rental units.

IN HB1017

Tax sale procedures.

IN HB1688

Sales tax on recreational vehicles.

IN HB1569

Tax sale deeds.

IN HB1646

Local option sales taxes.

IN HB1075

Property taxes.

IN HB1042

Sales tax exemption for certain hygiene products.

IN SB0173

Sales tax exemption for menstrual discharge collection devices.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.