HB 1411

                                                           Introduced Version
          HOUSE BILL No. 1411
                _____
              DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1.
Synopsis: Tax sale procedures. 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.
Effective: July 1, 2026.
          Engleman, Zimmerman
   January 8, 2026, read first time and referred to Committee on Ways and Means.
2026  IN 1411—LS 7122/DI 129
                                                                                       Introduced
            Second Regular Session of the 124th General Assembly (2026)
 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
 Constitution) is being amended, the text of the existing provision will appear in this style type,
 additions will appear in this style type, and deletions will appear in this style type.
   Additions: Whenever a new statutory provision is being enacted (or a new constitutional
 provision adopted), the text of the new provision will appear in this style type. Also, the
 word NEW will appear in that style type in the introductory clause of each SECTION that adds
 a new provision to the Indiana Code or the Indiana Constitution.
  Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
 between statutes enacted by the 2025 Regular Session of the General Assembly.
                   HOUSE BILL No. 1411
    A BILL FOR AN ACT to amend the Indiana Code concerning
 taxation.
     Be it enacted by the General Assembly of the State of Indiana:
1    SECTION 1. IC 6-1.1-23.9-1.5 IS ADDED TO THE INDIANA
2 CODE AS A NEW SECTION TO READ AS FOLLOWS
3 [EFFECTIVE JULY 1, 2026]: Sec. 1.5. As used in this chapter, "land
4 bank" means an entity established under IC 36-7-38-2.
5    SECTION 2. IC 6-1.1-24-1.7, AS ADDED BY P.L.247-2015,
6 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2026]: Sec. 1.7. (a) The county executive or the county
8 executive's designee may:
9(1) after January 1 of each calendar year in which a tax sale will
10be held in the county; and
11(2) not later than fifty-one (51) days after the first tax payment
12due date in that calendar year;
13 certify to the county auditor that a property is not suitable for tax sale.
14 The certification must identify the names and addresses of each person
15 with a substantial property interest of record. When making the
16 application for judgment under section 4.6(b) of this chapter, the
17 county auditor shall include a list of the properties certified not suitable
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1 for tax sale and the names and addresses of each person with a
2 substantial property interest of record in the certified properties that
3 was provided to the county auditor with the certification.
4     (b) Not later than ten (10) days after making the certification as
5 provided in subsection (a), the county executive or the county
6 executive's designee shall provide a notice to each person with a
7 substantial property interest of record in the property, stating the
8 following:
9(1) The street address, if any, or a common description of the tract
10or real property.
11(2) The key number or parcel number of the tract or real property.
12(3) That the property has been certified not suitable for tax sale.
13(4) That the court will hear and determine the issue before the tax
14sale.
15(5) That if the court determines that the property is not suitable
16for tax sale, the property will not be offered for sale at the tax
17sale, but may be disposed of by the county executive as provided
18in this chapter.
19(6) That if the court determines that the property is not suitable
20for tax sale, the property may be redeemed any time until one
21hundred twenty (120) ninety (90) days after the conclusion of the
22tax sale from which the property was removed.
23(7) That if the court determines that the property is not suitable
24for tax sale and the county executive disposes of the property
25within three (3) years one (1) year after the conclusion of the tax
26sale at which the property would have been offered for sale, any
27amount received in excess of the amount of the minimum bid will
28be disbursed in the same manner as if the property had been sold
29in the tax sale.
30     SECTION 3. IC 6-1.1-24-4.7, AS AMENDED BY P.L.251-2015,
31 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32 JULY 1, 2026]: Sec. 4.7. (a) No later than fifteen (15) days before the
33 advertised date of the tax sale, the court shall examine the list of tracts
34 and real property as provided under section 4.6 of this chapter. No later
35 than three (3) days before the advertised date of the tax sale, the court
36 shall enter judgment for those taxes, special assessments, penalties, and
37 costs that appear to be due. This judgment is considered as a judgment
38 against each tract or item of real property for each kind of tax, special
39 assessment, penalty, or cost included in it. The affidavit provided under
40 section 4.6 of this chapter is prima facie evidence of delinquency for
41 purposes of proceedings under this section. The court shall also direct
42 the clerk to prepare and enter an order for the sale of those tracts and
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1 real property against which judgment is entered, except as provided in
2 subsection (j).
3    (b) If written objections are timely filed, the court shall conduct a
4 hearing on the written objections not later than seven (7) days before
5 the advertised date of the tax sale. At the hearing, the court shall hear
6 any defense offered by any person interested in any of the tracts or
7 items of real property to the entry of judgment against them, hear and
8 determine the matter in a summary manner, without pleadings, and
9 enter its judgment. The court shall enter a judgment under this
10 subsection not later than three (3) days before the advertised date of the
11 tax sale. The objection must be in writing, and no person may offer any
12 defense unless the writing specifying the objection is accompanied by
13 an original or a duplicate tax receipt or other supporting
14 documentation. At least seven (7) days before the date set for the
15 hearing, notice of the date, time, and place of the hearing shall be
16 provided by the court to the following:
17(1) Any person filing a defense to the application for judgment
18and order of sale.
19(2) Any person with a substantial property interest of record in a
20property certified not suitable for tax sale under IC 6-1.1-24-1.7.
21    (c) If judgment is entered in favor of the respondent under these
22 proceedings or if judgment is not entered for any particular tract, part
23 of a tract, or items of real property because of an unresolved objection
24 made under subsection (b), the court shall remove those tracts, parts of
25 tracts, or items of real property from the list of tracts and real property
26 provided under section 4.6 of this chapter.
27    (d) A judgment and order for sale shall contain the final listing of
28 affected properties and the name of at least one (1) of the owners of
29 each tract or item of real property, and shall substantially follow this
30 form:
31"Whereas, notice has been given of the intended application for
32a judgment against these tracts and real property, and no
33sufficient defense has been made or cause has been shown why
34judgment should not be entered against these tracts for taxes, and
35real property special assessments, penalties, and costs due and
36unpaid on them, therefore it is considered by the court that
37judgment is hereby entered against the below listed tracts and real
38property in favor of the state of Indiana for the amount of taxes,
39special assessments, penalties, and costs due severally on them;
40and it is ordered by the court that the several tracts or items of real
41property be sold as the law directs. Payments for taxes, special
42assessments, penalties, and costs made after this judgment but
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1before the sale shall reduce the judgment accordingly.".
2     (e) The order of the court constitutes the list of tracts and real
3 property that shall be offered for sale under section 5 of this chapter.
4     (f) The court that enters judgment under this section shall retain
5 exclusive continuing supervisory jurisdiction over all matters and
6 claims relating to the tax sale.
7     (g) No error or informality in the proceedings of any of the officers
8 connected with the assessment, levying, or collection of the taxes that
9 does not affect the substantial justice of the tax itself shall invalidate or
10 in any manner affect the tax or the assessment, levying, or collection of
11 the tax.
12     (h) Any irregularity, informality, omission, or defective act of one
13 (1) or more officers connected with the assessment or levying of the
14 taxes may be, in the discretion of the court, corrected, supplied, and
15 made to conform to law by the court, or by the officer (in the presence
16 of the court).
17     (i) At the hearing required by subsection (b), the court shall hear
18 and determine whether properties certified by the county executive
19 under section 1.7 of this chapter are not suitable for tax sale. The court
20 shall determine a property to be not suitable for tax sale if the property:
21(1) contains hazardous waste or another environmental hazard; or
22(2) has unsafe building conditions;
23 for which the cost of abatement or remediation will exceed the fair
24 market value of the property.
25     (j) The judgment and order described in subsection (d) must also
26 identify any properties that the court has determined to not be suitable
27 for tax sale. Judgment shall be entered against these properties as
28 provided in this section, but an order for the sale of these properties
29 may not be entered. As to these properties, the judgment and order
30 shall state in substantially the following form:
31"Whereas, this court having entered judgment against these tracts
32and real property, and the court having found that these properties
33are not suitable for tax sale, it is ordered that, notwithstanding the
34aforementioned judgment and order, the following tracts shall not
35be offered for sale under IC 6-1.1-24-5, but may be disposed of by
36the county executive as provided in IC 6-1.1-24-4.7(k).".
37     (k) The county executive has the same rights in a property
38 determined by the court to be not suitable for tax sale as the county
39 executive has in a property that is offered for sale at a tax sale but for
40 which an amount greater than or equal to the minimum sale price is not
41 received, and may dispose of the property as provided in this chapter.
42 If the property is disposed of by the county executive any time within
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1 three (3) years one (1) year after the conclusion of the tax sale at which
2 the property would have been offered for sale but for the determination
3 in subsection (i), the proceeds of the disposition shall be applied in
4 accordance with IC 6-1.1-25-9(a).
5    SECTION 4. IC 6-1.1-24-7, AS AMENDED BY P.L.66-2021,
6 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2026]: Sec. 7. (a) When real property is sold under this
8 chapter, the purchaser at the sale shall immediately pay the amount of
9 the bid to the county treasurer. The county treasurer shall apply the
10 payment in the following manner:
11(1) First, to the taxes, special assessments, penalties, and costs
12described in section 5(e) of this chapter.
13(2) Second, to other delinquent property taxes in the manner
14provided in IC 6-1.1-23-5(b).
15(3) Third, to a separate "tax sale surplus fund".
16    (b) A county treasurer shall pay taxes or special assessments, or
17 both, as follows:
18(1) For any tract or item of real property located in a county
19containing a consolidated city for which a tax sale certificate is
20sold under this chapter, if taxes or special assessments, or both,
21become due on the tract or item of real property during the period
22of redemption specified under IC 6-1.1-25-4, the county treasurer
23may pay the taxes or special assessments, or both, on the tract or
24item of real property from the tax sale surplus held in the name of
25the taxpayer, if any, after the taxes or special assessments become
26due.
27(2) For any tract or item of real property not located in a county
28containing a consolidated city for which a tax sale certificate is
29sold under this chapter, if taxes or special assessments, or both,
30accrue on the tract or item of real property through and including
31the year in which the owner of record is divested of title to the
32real property, the county treasurer shall pay all taxes or special
33assessments, or both, on the tract or item of real property from the
34tax sale surplus held in the name of the taxpayer, if any, after the
35tax bills are mailed. The county auditor must freeze the tax sale
36surplus until all payments required under this subdivision are
37paid.
38    (c) The:
39(1) owner of record of the real property at the time the real
40property was certified for sale under this chapter and before the
41issuance of a tax deed; or
42(2) tax sale purchaser or purchaser's assignee, upon redemption
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1of the tract or item of real property;
2 may file a verified claim for money which is deposited in the tax sale
3 surplus fund. If the claim is approved by the county auditor and the
4 county treasurer, the county auditor shall issue a warrant to the
5 claimant for the amount due.
6     (d) If the person who claims money deposited in the tax sale surplus
7 fund under subsection (c) is:
8(1) a person who has a contract or agreement described under
9section 7.5 of this chapter with a person described in subsection
10(c)(1); or
11(2) a person who acts as an executor, attorney-in-fact, or legal
12guardian of a person described in subsection (c)(1);
13 the county auditor may issue a warrant to the person only as directed
14 by the court having jurisdiction over the tax sale of the parcel for which
15 the surplus claim is made.
16     (e) A court may direct the issuance of a warrant only:
17(1) on petition by the claimant;
18(2) within:
19(A) three (3) years after the date of sale of the parcel in the tax
20sale; or
21(B) in the case of property that was not offered for sale in
22the tax sale under section 4.7(j) of this chapter, one (1) year
23after the conclusion of the tax sale at which the property
24would have been offered for sale; and
25(3) in the case of a petitioner to whom subsection (d)(1) applies,
26if the petitioner has satisfied the requirements of section 7.5 of
27this chapter.
28     (f) Unless the redemption period specified under IC 6-1.1-25 has
29 been extended under federal bankruptcy law, an amount deposited in
30 the tax sale surplus fund shall be transferred by the county auditor to
31 the county general fund and may not be disbursed under subsection (c)
32 if it is not claimed within the:
33(1) three (3) year period after the date of its receipt; or
34(2) one (1) year period after the date of its receipt if it is
35attributable to property that was not offered for sale in the
36tax sale under section 4.7(j) of this chapter.
37     (g) If an amount applied to taxes under this section is later paid out
38 of the county general fund to the purchaser or the purchaser's successor
39 due to the invalidity of the sale, all the taxes shall be reinstated and
40 recharged to the tax duplicate and collected in the same manner as if
41 the property had not been offered for sale.
42     (h) When a refund is made to any purchaser or purchaser's successor
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1 by reason of the invalidity of a sale, the county auditor shall, at the
2 December settlement immediately following the refund, deduct the
3 amount of the refund from the gross collections in the taxing district in
4 which the land lies and shall pay that amount into the county general
5 fund.
6    SECTION 5. IC 6-1.1-24-9, AS AMENDED BY P.L.26-2023,
7 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
8 JULY 1, 2026]: Sec. 9. (a) Immediately after a tax sale purchaser pays
9 the bid, as evidenced by the receipt of the county treasurer, or
10 immediately after the county acquires a lien under section 6 of this
11 chapter, the county auditor shall deliver a certificate of sale to the
12 purchaser or to the county or to the city. The certificate shall be signed
13 by the auditor and registered in the auditor's office. The certificate shall
14 contain:
15      (1) a description of real property that corresponds to the
16      description used on the notice of sale;
17      (2) the name of:
18(A) the owner of record at the time of the sale of real property
19with a single owner; or
20(B) at least one (1) of the owners of real property with multiple
21owners;
22      (3) the mailing address of the owner of the real property sold as
23      indicated in the records of the county auditor;
24      (4) the name and mailing address of the purchaser;
25      (5) the date of sale;
26      (6) the amount for which the real property was sold;
27      (7) the amount of the minimum bid for which the tract or real
28      property was offered at the time of sale as required by section 5
29      of this chapter;
30      (8) the date when the period of redemption specified in
31      IC 6-1.1-25-4 will expire;
32      (9) the court cause number under which judgment was obtained;
33      and
34      (10) the street address, if any, or common description of the real
35      property.
36    (b) When a certificate of sale is issued under this section, the
37 purchaser acquires a lien against the real property for the entire amount
38 paid. The lien of the purchaser is superior to all liens against the real
39 property which exist at the time the certificate is issued.
40    (c) A certificate of sale is assignable. However, a purchaser who
41 acquires a certificate of sale may not assign the certificate of sale to a
42 person who was not eligible under section 5.1, 5.3, or 5.4 of this
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1 chapter to bid on or purchase real property at a tax sale held under
2 section 5 or 6.1 of this chapter until the person satisfies the eligibility
3 requirements as determined by the county auditor. In addition to the
4 prohibition on the assignment of a tax sale certificate to a person
5 described in section 5.1, 5.3, or 5.4 of this chapter until the person
6 satisfies the eligibility requirements as determined by the county
7 auditor, a county legislative body may adopt an ordinance further
8 prohibiting the assignment of a certificate of sale acquired at a
9 treasurer's sale (pursuant to section 5 of this chapter) or at a county
10 executive's tax sale (pursuant to section 6.1 of this chapter) prior to the
11 issuance of a tax deed for the real property by the county auditor.
12     (d) An assignment not prohibited by an ordinance adopted under
13 subsection (c) is not valid unless the county auditor first determines the
14 person is eligible to receive the assignment. If the county auditor
15 determines the person is eligible to receive the assignment, the
16 following requirements apply:
17(1) The assignment must be acknowledged before an officer
18authorized to take acknowledgments of deeds.
19(2) The assignment must be registered in the office of the county
20auditor and noted in the county auditor's tax sale record under
21IC 6-1.1-25-8.
22 When a certificate of sale is assigned, the assignee acquires the same
23 rights and obligations that the original purchaser acquired.
24     (e) Subject to IC 36-1-11-8, the county executive may assign a
25 certificate of sale held in the name of the county executive to any
26 political subdivision or to a land bank. If an assignment is made under
27 this subsection:
28(1) the period of redemption of the real property under
29IC 6-1.1-25 is one hundred twenty (120) ninety (90) days after
30the date of the assignment; and
31(2) notwithstanding IC 6-1.1-25-4.5(a) through
32IC 6-1.1-25-4.5(c), the assignee must transmit the notices
33required under IC 6-1.1-25-4.5 not later than ninety (90) sixty
34(60) days after the date of the assignment.
35 If the real property is not redeemed during the period of redemption,
36 the assignee may petition the court for a tax deed under IC 6-1.1-25-4.6
37 not later than ninety (90) days after the expiration of the period of
38 redemption.
39     SECTION 6. IC 6-1.1-24-17, AS AMENDED BY P.L.1-2025,
40 SECTION 90, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
41 JULY 1, 2026]: Sec. 17. (a) For purposes of this section, in a county
42 containing a consolidated city, "county executive" refers to the board
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1 of commissioners of the county as provided in IC 36-3-3-10.
2    (b) As used in this section, "nonprofit entity" means an organization
3 exempt from federal income taxation under 26 U.S.C. 501(c)(3).
4    (c) The county executive may by resolution:
5(1) identify tax sale certificates issued under section 6 of this
6chapter that the county executive desires to assign to one (1) or
7more nonprofit entities; and
8(2) set a date, time, and place for a public hearing to consider the
9assignment of the tax sale certificates to the nonprofit entities.
10    (d) Except as otherwise provided in subsection (e), notice of the tax
11 sale certificates identified under subsection (c) and the date, time, and
12 place for the hearing on the proposed transfer of the tax sale certificates
13 on the list shall be published in accordance with IC 5-3-1. The notice
14 must include a description of the properties associated with the tax sale
15 certificates being considered for assignment by:
16(1) parcel number;
17(2) legal description; and
18(3) street address or other common description.
19 The notice must specify that the county executive will hear any
20 opposition to the proposed assignments.
21    (e) For tax sale certificates that are not assigned when initially
22 identified for assignment under this section, the county executive may
23 omit from the notice the descriptions of the tax sale certificates and the
24 properties associated with the tax sale certificates identified under
25 subsection (c) if:
26(1) the county executive includes in the notice a statement that the
27descriptions of those tax sale certificates and the tracts or items of
28real property associated with the tax sale certificates are available
29on the website of the county government or the county
30government's contractor and the information may be obtained
31from the county executive in an alternative form upon request in
32accordance with section 3.4 of this chapter; and
33(2) the descriptions of those tax sale certificates and the tracts or
34items of real property associated with the tax sale certificates are
35made available on the website of the county government or the
36county government's contractor and may be obtained from the
37county executive in an alternative form upon request in
38accordance with section 3.4 of this chapter.
39    (f) After the hearing set under subsection (c), the county executive
40 shall by resolution make a final determination concerning:
41(1) the tax sale certificates that are to be assigned to a nonprofit
42entity;
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1(2) the nonprofit entity to which each tax sale certificate is to be
2assigned; and
3(3) the terms and conditions of the assignment.
4     (g) If a county executive assigns a tax sale certificate to a nonprofit
5 entity under this section, the period of redemption of the real property
6 under IC 6-1.1-25 expires one hundred twenty (120) days after the date
7 of the assignment to the nonprofit entity. However, if the nonprofit
8 entity is a land bank, the period of redemption under IC 6-1.1-25
9 expires ninety (90) days after the date of the assignment. If a
10 nonprofit entity takes assignment of a tax sale certificate under this
11 section, the nonprofit entity acquires the same rights and obligations as
12 a purchaser of a tax sale certificate under section 6.1 of this chapter.
13     SECTION 7. IC 6-1.1-25-4, AS AMENDED BY P.L.26-2023,
14 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 JULY 1, 2026]: Sec. 4. (a) There is no right to redeem real property
16 under this chapter after its sale under IC 6-1.1-24 if the real property is
17 on the vacant and abandoned property list prepared by the county
18 auditor under IC 6-1.1-24-1.5. The period for redemption of any other
19 real property sold under IC 6-1.1-24 is:
20(1) one (1) year after the date of sale; or
21(2) one hundred twenty (120) days after the date of sale to a
22purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1; or
23(3) six (6) months after the date of sale to a land bank.
24     (b) Subject to subsection (k) and IC 6-1.1-24-9(e), the period for
25 redemption of real property:
26(1) on which the county executive acquires a lien under
27IC 6-1.1-24-6; and
28(2) for which the certificate of sale is not sold under
29IC 6-1.1-24-6.1;
30 is one hundred twenty (120) ninety (90) days after the date the county
31 executive acquires the lien under IC 6-1.1-24-6.
32     (c) The period for redemption of real property:
33(1) on which the county executive acquires a lien under
34IC 6-1.1-24-6; and
35(2) for which the certificate of sale is sold under IC 6-1.1-24 to a
36purchaser:
37(A) other than a land bank is one hundred twenty (120) days
38after the date of sale of the certificate of sale under
39IC 6-1.1-24; or
40(B) that is a land bank is ninety (90) days after the date of
41sale of the certificate of sale under IC 6-1.1-24.
42     (d) When a deed for real property is executed under this chapter, the
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1 county auditor shall cancel the certificate of sale and file the canceled
2 certificate in the office of the county auditor.
3     (e) When a deed is issued to a county executive or other political
4 subdivision under this chapter, the taxes and special assessments for
5 which the real property was offered for sale and all subsequent taxes,
6 special assessments, interest, penalties, and cost of sale shall be
7 removed from the tax duplicate in the same manner that taxes are
8 removed by certificate of error.
9     (f) A tax deed executed under this chapter vests in the grantee an
10 estate in fee simple absolute, free and clear of all liens and
11 encumbrances created or suffered before or after the tax sale except
12 those liens granted priority under federal law and the lien of the state
13 or a political subdivision for taxes and special assessments which
14 accrue subsequent to the sale and which are not removed under
15 subsection (e). However, subject to subsection (g), the estate is subject
16 to:
17(1) all easements, covenants, declarations, and other deed
18restrictions shown by public records;
19(2) laws, ordinances, and regulations concerning governmental
20police powers, including zoning, building, land use,
21improvements on the land, land division, and environmental
22protection;
23(3) liens and encumbrances created or suffered by the grantee;
24and
25(4) leases shown by public record if the tax deed executed under
26this chapter conveys only a severed interest located in, on, under,
27or above the land.
28 The rights that an owner of land has in, on, under, or above the land, in
29 a lease described in subdivision (4), or in a memorandum of a lease
30 described in subdivision (4) are not limited or abrogated by a tax deed
31 conveying an interest in one (1) or more severed interests described in
32 subdivision (4).
33     (g) A tax deed executed under this chapter for real property sold in
34 a tax sale:
35(1) does not operate to extinguish an easement recorded before
36the date of the tax sale in the office of the recorder of the county
37in which the real property is located, regardless of whether the
38easement was taxed under this article separately from the real
39property; and
40(2) conveys title subject to all easements recorded before the date
41of the tax sale in the office of the recorder of the county in which
42the real property is located.
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1(h) A tax deed executed under this chapter is prima facie evidence
2 of:
3(1) the regularity of the sale of the real property described in the
4deed;
5(2) the regularity of all proper proceedings; and
6(3) valid title in fee simple in the grantee of the deed.
7     (i) A county auditor is not required to execute a deed to the county
8 executive under this chapter if the county executive determines that the
9 property involved contains hazardous waste or another environmental
10 hazard for which the cost of abatement or alleviation will exceed the
11 fair market value of the property. The county executive may enter the
12 property to conduct environmental investigations.
13     (j) When a deed is issued to a purchaser of a certificate of sale sold
14 under IC 6-1.1-24-6.1, the county auditor shall, in the same manner that
15 taxes are removed by certificate of error, remove from the tax duplicate
16 the taxes, special assessments, interest, penalties, and costs remaining
17 due as the difference between:
18(1) the amount of:
19(A) the last minimum bid under IC 6-1.1-24-5; plus
20(B) any penalty associated with a delinquency that was not due
21until after the date of the sale under IC 6-1.1-24-5 but is due
22before the issuance of the certificate of sale, with respect to
23taxes included in the minimum bid that were not due at the
24time of the sale under IC 6-1.1-24-5; and
25(2) the amount paid for the certificate of sale.
26     (k) If a tract or item of real property did not sell at a tax sale or a
27 sale conducted under IC 6-1.1-24-6.1 and the county treasurer and the
28 owner of real property agree before the expiration of the period for
29 redemption under subsection (b) to a mutually satisfactory arrangement
30 for the payment of the entire amount required for redemption under
31 section 2 of this chapter before the expiration of a period for
32 redemption extended under this subsection:
33(1) the county treasurer may extend the period for redemption;
34and
35(2) except as provided in subsection (l), the extended period for
36redemption expires one (1) year after the date of the agreement.
37     (l) If the owner of real property fails to meet the terms of an
38 agreement entered into with the county treasurer under subsection (k),
39 the county treasurer may terminate the agreement after providing thirty
40 (30) days written notice to the owner. If the county treasurer gives
41 notice under this subsection, the extended period for redemption
42 established under subsection (k) expires thirty (30) days after the date
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1 of the notice.
2     (m) The period of redemption for a property, which was not offered
3 for sale under IC 6-1.1-24-4.7(j), is one hundred twenty (120) ninety
4 (90) days after the conclusion of the tax sale at which the property was
5 not offered.
6     (n) A county auditor shall not issue or record a tax deed unless the
7 following requirements are met not later than one hundred fifty (150)
8 ninety (90) days after the date of the hearing at which a court grants
9 the tax sale buyer's petition for the tax deed:
10(1) Copies of the court order to issue the tax deed and the sales
11disclosure form are filed with the county auditor.
12(2) The recording fees for the tax deed are paid.
13(3) All subsequent or outstanding real property taxes on the
14property are paid.
15     SECTION 8. IC 6-1.1-25-4.5, AS AMENDED BY P.L.236-2015,
16 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2026]: Sec. 4.5. (a) Except as provided in subsection (d), a
18 purchaser or the purchaser's assignee is entitled to a tax deed to the
19 property that was sold only if:
20(1) the redemption period specified in section 4(a)(1) or 4(a)(3)
21of this chapter has expired;
22(2) the property has not been redeemed within the period of
23redemption specified in section 4(a) of this chapter; and
24(3) not later than six (6) months after the date of the sale:
25(A) the purchaser or the purchaser's assignee; or
26(B) in a county where the county auditor and county treasurer
27have an agreement under section 4.7 of this chapter, the
28county auditor;
29gives notice of the sale to the owner of record at the time of the
30sale and any person with a substantial property interest of public
31record in the tract or item of real property.
32 For purposes of the period in which providing the notice is
33 required by subdivision (3), if the property was sold to a land bank
34 the period is not later than three (3) months after the date of the
35 sale.
36     (b) A county executive is entitled to a tax deed to property on which
37 the county executive acquires a lien under IC 6-1.1-24-6 and for which
38 the certificate of sale is not sold under IC 6-1.1-24-6.1 only if:
39(1) the redemption period specified in section 4(b) of this chapter
40has expired;
41(2) the property has not been redeemed within the period of
42redemption specified in section 4(b) of this chapter; and
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1(3) not later than ninety (90) sixty (60) days after the date the
2county executive acquires the lien under IC 6-1.1-24-6, the county
3auditor gives notice of the sale to:
4(A) the owner of record at the time the lien was acquired; and
5(B) any person with a substantial property interest of public
6record in the tract or item of real property.
7     (c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is
8 entitled to a tax deed to the property for which the certificate was sold
9 only if:
10(1) the redemption period specified in section 4(c) of this chapter
11has expired;
12(2) the property has not been redeemed within the period of
13redemption specified in section 4(c) of this chapter; and
14(3) not later than ninety (90) sixty (60) days after the date of sale
15of the certificate of sale under IC 6-1.1-24, the purchaser gives
16notice of the sale to:
17(A) the owner of record at the time of the sale; and
18(B) any person with a substantial property interest of public
19record in the tract or item of real property.
20     (d) The person required to give the notice under subsection (a), (b),
21 or (c) shall give the notice by sending a copy of the notice by certified
22 mail, return receipt requested, to:
23(1) the owner of record at the time of the:
24(A) sale of the property;
25(B) acquisition of the lien on the property under IC 6-1.1-24-6;
26or
27(C) sale of the certificate of sale on the property under
28IC 6-1.1-24;
29at the last address of the owner for the property, as indicated in
30the records of the county auditor; and
31(2) any person with a substantial property interest of public record
32at the address for the person included in the public record that
33indicates the interest.
34 However, if the address of the person with a substantial property
35 interest of public record is not indicated in the public record that
36 created the interest and cannot be located by ordinary means by the
37 person required to give the notice under subsection (a), (b), or (c), the
38 person may give notice by publication in accordance with IC 5-3-1-4
39 once each week for three (3) consecutive weeks.
40     (e) The notice that this section requires shall contain at least the
41 following:
42(1) A statement that a petition for a tax deed will be filed on or
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1after a specified date.
2(2) The date on or after which the petitioner intends to petition for
3a tax deed to be issued.
4(3) A description of the tract or item of real property shown on the
5certificate of sale.
6(4) The date the tract or item of real property was sold at a tax
7sale.
8(5) The name of the:
9(A) purchaser or purchaser's assignee;
10(B) county executive that acquired the lien on the property
11under IC 6-1.1-24-6; or
12(C) person that purchased the certificate of sale on the
13property under IC 6-1.1-24.
14(6) A statement that any person may redeem the tract or item of
15real property.
16(7) The components of the amount required to redeem the tract or
17item of real property.
18(8) A statement that an entity identified in subdivision (5) is
19entitled to reimbursement for additional taxes or special
20assessments on the tract or item of real property that were paid by
21the entity subsequent to the tax sale, lien acquisition, or purchase
22of the certificate of sale, and before redemption, plus interest.
23(9) A statement that the tract or item of real property has not been
24redeemed.
25(10) A statement that an entity identified in subdivision (5) is
26entitled to receive a deed for the tract or item of real property if it
27is not redeemed before the expiration of the period of redemption
28specified in section 4 of this chapter.
29(11) A statement that an entity identified in subdivision (5) is
30entitled to reimbursement for costs described in section 2(e) of
31this chapter.
32(12) The date of expiration of the period of redemption specified
33in section 4 of this chapter.
34(13) A statement that if the property is not redeemed, the owner
35of record at the time the tax deed is issued may have a right to the
36tax sale surplus, if any.
37(14) The street address, if any, or a common description of the
38tract or item of real property.
39(15) The key number or parcel number of the tract or item of real
40property.
41    (f) The notice under this section must include not more than one (1)
42 tract or item of real property listed and sold in one (1) description.
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1 However, when more than one (1) tract or item of real property is
2 owned by one (1) person, all of the tracts or items of real property that
3 are owned by that person may be included in one (1) notice.
4    (g) A single notice under this section may be used to notify joint
5 owners of record at the last address of the joint owners for the property
6 sold, as indicated in the records of the county auditor.
7    (h) The notice required by this section is considered sufficient if the
8 notice is mailed to the address required under subsection (d).
9    (i) The notice under this section and the notice under section 4.6 of
10 this chapter are not required for persons in possession not shown in the
11 public records.
12    (j) If the purchaser fails to:
13(1) comply with subsection (c)(3); or
14(2) petition for the issuance of a tax deed within the time
15permitted under section 4.6(a) of this chapter;
16 the certificate of sale reverts to the county executive and may be
17 retained by the county executive or sold under IC 6-1.1-24-6.1.
18    SECTION 9. IC 6-1.1-25-4.8, AS ADDED BY P.L.247-2015,
19 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2026]: Sec. 4.8. Not later than ninety (90) sixty (60) days after
21 the conclusion of a tax sale, the county auditor shall provide a notice
22 to each person with a substantial property interest of record in a
23 property that was not offered for sale in the tax sale under
24 IC 6-1.1-24-4.7(j). The notice must contain at least the following:
25(1) The street address, if any, or a common description of the tract
26or real property.
27(2) The key number or parcel number of the tract or real property.
28(3) A statement that the property was not offered for sale in the
29tax sale.
30(4) A statement that the property may be redeemed by any person
31at any time until one hundred twenty (120) ninety (90) days after
32the conclusion of the tax sale from which the property was
33removed.
34(5) The components of the amount required to redeem the
35property.
36(6) The date of expiration of the period of redemption specified
37in section 4 of this chapter.
38(7) A statement that the property may be disposed of by the
39county executive as provided in IC 6-1.1-24.
40(8) A statement that, if the county executive disposes of the
41property within three (3) years one (1) year after the conclusion
42of the tax sale at which the property would have been offered for
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1sale, any amount received in excess of the amount of the
2minimum bid will be disbursed in the same manner as if the
3property had been sold in the tax sale.
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