Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific circumstances, that an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes. Changes the expiration date for the county option circuit breaker tax credit. Describes elements that must be included in a report that must be prepared by the department of local government finance and presented to an interim study committee regarding automated valuation systems.
Provides that the horse racing commission may issue three satellite facility licenses (instead of four per permit holder under current law). Requires Allen County, DeKalb County, and Steuben County to place a public question on the 2026 general election ballot that seeks approval from the voters to permit inland casino gambling. Authorizes the Indiana gaming commission (commission) to award a new riverboat license for an inland casino in Allen County, DeKalb County, or Steuben County. Prohibits the commission from awarding an owner's license to operate a casino in Allen County, DeKalb County, or Steuben County if the voters of the county do not approve casino gaming in the county. Specifies application requirements, including local government support and the applicant's commitment and plan to invest at least $500,000,000 for the development of a casino and nongaming amenities. Requires an approved applicant to pay $150,000,000 to the commission to be deposited by the commission as follows: (1) $100,000,000 to the state general fund; and (2) $50,000,000 to the shuttered riverboat fund to be used for local units that are affected by a shuttered riverboat or inland casino closure. Provides that if a licensed owner ceases operations or goes out of business, the license issued under this section is terminated effective on that date.
Allows a participant in the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan to elect a joint and survivor option for the payment of the participant's retirement allowance. Provides for a thirteenth check in calendar year 2026 for certain members, participants, or beneficiaries of the: (1) Indiana state teachers' retirement fund; (2) Indiana public employees' retirement fund; (3) state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; (4) state police pre-1987 benefit system; and (5) state police 1987 benefit system.
HB 1048 increases the clothing and automobile expense reimbursement for active volunteer fire department (VFD) members from $100 to $250 per year. This change directly affects volunteer firefighters who incur personal costs for uniforms, work-related clothing, and vehicle use while serving. The bill provides a concrete financial adjustment to cover these out-of-pocket expenses, simplifying reimbursement for VFD members. It does not alter eligibility requirements or create new administrative processes. The bill passed committee with a "do pass" recommendation in early 2026.
Sets forth additional requirements for a nonprofit hospital's community benefits plan (plan). Requires a nonprofit hospital to spend more under the nonprofit hospital's plan than the nonprofit hospital's estimated tax exemption value. Allows the Indiana department of health (state department) to enforce compliance with the plan requirements. Sets forth additional reporting requirements for a nonprofit hospital's annual plan report (report). Requires the state department to review the report for compliance and to verify certain reported expenditure data. Allows for the assessment of a penalty for violations.
