Indiana legislation · 2026 Regular Session
Indiana HB1411: Tax sale procedures.
Status: In committee, January 8, 2026
Reduces the period to redeem tax sale property as follows: (1) For real property sold to a land bank, the redemption period is six months (rather than one year). (2) For real property on which the county executive acquires a lien (including an assignment of the lien to a political subdivision or to a land bank) and the certificate of sale is not sold, the redemption period is 90 days (rather than 120 days). (3) For real property on which the county executive acquires a lien and the certificate of sale is sold or assigned to a land bank, the redemption period is 90 days (rather than 120 days). (4) For real property that a court determines is not suitable for tax sale, the redemption period is 90 days (rather than 120 days). Modifies the length of time in which notice must be provided to: (1) the owner of record; and (2) any person with a substantial interest of public record in the real property; for purposes of seeking a tax deed to account for the reductions to the redemption periods. For property that a court determines is not suitable for tax sale, provides that if the property is disposed within one year (rather than three years) after the conclusion of the tax sale at which the property would have been offered for sale, any amount received in excess of the amount of the minimum bid will be disbursed in the same manner as if the property had been sold in the tax sale. Makes a related change to the period to make a claim for any surplus in the tax sale surplus fund for properties certified as not suitable for sale. Specifies that a county auditor shall not issue or record a tax deed unless certain requirements are met not later than 90 days (rather than 150 days) after the date of the hearing at which a court grants the tax sale buyer's petition for the tax deed.
What the bill says
A bill FOR AN ACT to amend the Indiana Code concerning taxation.
From the introduced text:
A BILL FOR AN ACT to amend the Indiana Code concerning taxation. SECTION 1. IC 6-1.1-23.9-1.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2026]: Sec. 1.5. As used in this chapter, "land bank" means an entity established under IC 36-7-38-2. SECTION 2. IC 6-1.1-24-1.7, AS ADDED BY P.L.247-2015, SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2026]: Sec. 1.7. (a) The county executive or the county executive's designee may: (1) after January 1 of each calendar year in which a tax sale will be held in the county; and (2) not later than fifty-one (51) days after the first tax payment due date in that calendar year; certify to the county auditor that a property is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 4.6(b) of this chapter, the county auditor shall include a list of the properties certified not suitable 2026 IN 1411--LS 7122/DI for tax sale and the names and addresses of each person with a substantial property interest of record in the certified properties that was provided to the county auditor with the certification. (b) Not later than ten (10) days …
Sponsors
- Karen Engleman (R, HD-070) · primary sponsor
- Alex Zimmerman (R, HD-067)
Latest actions
- : First reading: referred to Committee on Ways and Means
- : Coauthored by Representative Zimmerman
- : Authored by Representative Engleman
Subjects: CIVIL LAW AND PROCEDURE; Liens and Encumbrances, TAXES; Tax Sales, PROPERTY; Real Estate, LOCAL ELECTED OFFICIALS; Auditors
Common questions
- What is HB1411?
- HB1411 is a bill in the Indiana Legislature (2026 Regular Session): Tax sale procedures.
- What does HB1411 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1411?
- In committee as of January 8, 2026. Latest action: First reading: referred to Committee on Ways and Means (January 8, 2026).
- Who sponsored HB1411?
- Karen Engleman (R, HD-070), with 1 co-sponsor.
- Where is the official record for HB1411?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1411
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.