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Bill May 16, 2026

Taxation of grain processing equipment.

Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in the case of an owner of the equipment who is a grain buyer or warehouse subject to licensing by the Indiana grain buyers and warehouse licensing agency. Provides a sales tax exemption for equipment used in storing, drying, moving, removing, and handling agriculturally cultivated grain crops.

https://openstates.org/in/bills/2025/HB1219/
Kendell Culp State Representative
TAXES; Agriculture Taxes
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