Indiana 2026 Regular Session

Indiana House Bill HB1406

Introduced
1/8/26  
Refer
1/8/26  
Report Pass
1/27/26  
Engrossed
2/3/26  
Refer
2/5/26  
Report Pass
2/17/26  
Enrolled
2/25/26  
Passed
3/12/26  
Chaptered
3/12/26  

Caption

Tax and fiscal matters.

Impact

In terms of its impact, the bill modifies existing legislation surrounding property taxation, particularly targeting properties related to education and nonprofit healthcare. It introduces a framework for conditional tax exemptions, establishing penalties should the conditions not be met. This legislative change aims to foster economic development by encouraging the establishment of educational and healthcare facilities, while also ensuring that these entities contribute to the public coffers in cases of non-compliance.

Summary

House Bill 1406 addresses various tax and fiscal matters, including property tax exemptions and regulations related to early childhood education and nonprofit hospitals. The bill implements specific criteria for tax exemptions while ensuring that properties are used in accordance with these provisions. For instance, it stipulates that certain property used for educational purposes may qualify for exemptions, while also instituting a rigorous monitoring system to verify compliance with these exemptions over time.

Sentiment

The general sentiment around HB 1406 appears to be positive among supporters who argue that the bill promotes community welfare through education and healthcare. However, some critics have raised concerns regarding potential loopholes that could allow for misuse of tax exemptions. The discourse suggests a balance between encouraging development and safeguarding public interests.

Contention

Notable points of contention within the discussions on this bill are centered around the criteria set forth for property tax exemptions. Critics argue that the requirements may be too stringent, discouraging organizations from pursuing educational initiatives. On the other hand, proponents assert that these stipulations are necessary to prevent abuse of tax exemptions and ensure that only serious, long-term commitments are rewarded.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1142

Fiscal matters.

IN SB0394

Various tax and fiscal matters.

IN SB0540

Local fiscal matters.

IN SB0005

State fiscal and contracting matters.

IN SB0345

Property tax matters.

IN SB0421

IURC matters.

IN SB0154

Various tax matters.

IN SB0453

Various tax matters.

IN HB1005

Housing and building matters.

IN HB1088

Various probate matters.

Similar Bills

No similar bills found.