IN HB1056 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on April 29 2019 - 100% progression
Action: 2019-04-29 - Public Law 121
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on April 29 2019 - 100% progression
Action: 2019-04-29 - Public Law 121
Text: Latest bill text (Enrolled) [PDF]
Summary
Property tax appeals. Requires a county or township official who receives a written appeal notice from a taxpayer to forward the notice to the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor. Provides that the county auditor is a party before the county property tax assessment board of appeals and for any appeal of the board's decision in an appeal related to a matter that is in the discretion of the county auditor. Specifies the notice that the Indiana board of tax review (Indiana board) must file with the tax court regarding the preparation of a certified record of the proceedings related to a petition for which judicial review has been sought. Repeals a statute requiring the Indiana board to recommend that parties settle or mediate any case pending before the board if certain conditions are met. Provides that certain burden shifting requirements do not apply if the assessment that is the subject of the review or appeal is based on substantial renovations or new improvements. Provides that "small claim" means an appeal where the parties have elected to proceed under the Indiana board's small claims rules. (Current law defines the term as an appeal of a final determination of assessed valuation that does not exceed $1,000,000.) Provides that a party must be able to elect out of the small claims rules.
Title
Property tax appeals. Requires a county or township official who receives a written appeal notice from a taxpayer to forward the notice to the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor. Provides that the county auditor is a party before the county property tax assessment board of appeals and for any appeal of the board's decision in an appeal related to a matter that is in the discretion of the county auditor. Specifies the notice that the Indiana board of tax review (Indiana board) must file with the tax court regarding the preparation of a certified record of the proceedings related to a petition for which judicial review has been sought. Repeals a statute requiring the Indiana board to recommend that parties settle or mediate any case pending before the board if certain conditions are met. Provides that certain burden shifting requirements do not apply if the assessment that is the subject of the review or appeal is based on substantial renovations or new improvements. Provides that "small claim" means an appeal where the parties have elected to proceed under the Indiana board's small claims rules. (Current law defines the term as an appeal of a final determination of assessed valuation that does not exceed $1,000,000.) Provides that a party must be able to elect out of the small claims rules.
Sponsors
Rep. Ethan Manning [R] | Rep. Matthew Lehman [R] | Rep. Karen Engleman [R] | Rep. Cherrish Pryor [D] |
Sen. Justin Busch [R] | Sen. James Buck [R] | Sen. Lonnie Randolph [D] |
Roll Calls
2019-04-18 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 90 N: 0 NV: 1 Abs: 9) [PASS]
2019-04-18 - Senate - Senate - Conference Committee Report 1 (Y: 44 N: 0 NV: 4 Abs: 2) [PASS]
2019-03-18 - Senate - Senate - Third reading (Y: 46 N: 0 NV: 0 Abs: 4) [PASS]
2019-03-12 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]
2019-01-24 - House - Third reading (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2019-01-17 - House - House - Committee Vote (Y: 10 N: 0 NV: 0 Abs: 3) [PASS]
2019-04-18 - Senate - Senate - Conference Committee Report 1 (Y: 44 N: 0 NV: 4 Abs: 2) [PASS]
2019-03-18 - Senate - Senate - Third reading (Y: 46 N: 0 NV: 0 Abs: 4) [PASS]
2019-03-12 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]
2019-01-24 - House - Third reading (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2019-01-17 - House - House - Committee Vote (Y: 10 N: 0 NV: 0 Abs: 3) [PASS]
History
Date | Chamber | Action |
---|---|---|
2019-04-29 | House | Public Law 121 |
2019-04-29 | House | Signed by the Governor |
2019-04-29 | Senate | Signed by the President of the Senate |
2019-04-24 | Senate | Signed by the President Pro Tempore |
2019-04-24 | House | Signed by the Speaker |
2019-04-18 | Senate | Conference Committee Report 1: adopted by the Senate; Roll Call 541: yeas 44, nays 0 |
2019-04-18 | House | Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 558: yeas 90, nays 0 |
2019-04-17 | Senate | CCR # 1 filed in the Senate |
2019-04-17 | House | CCR # 1 filed in the House |
2019-04-08 | Senate | Senate advisors appointed: Busch, Stoops, Gaskill and Ford J.D. |
2019-04-08 | Senate | Senate conferees appointed: Buck and Taylor G |
2019-04-08 | House | House advisors appointed: Lehman, Hostettler, Chyung and Moed |
2019-04-08 | House | House conferees appointed: Manning and Pryor |
2019-04-02 | House | House dissented from Senate amendments |
2019-04-01 | House | Motion to dissent filed |
2019-03-19 | Senate | Returned to the House with amendments |
2019-03-18 | Senate | Senator Randolph added as cosponsor |
2019-03-18 | Senate | Third reading: passed; Roll Call 269: yeas 46, nays 0 |
2019-03-14 | Senate | Second reading: ordered engrossed |
2019-03-12 | Senate | Committee report: amend do pass, adopted |
2019-02-27 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
2019-01-25 | House | Referred to the Senate |
2019-01-24 | House | Representatives Lehman, Engleman, Pryor added as coauthors |
2019-01-24 | House | Senate sponsors: Senators Busch and Buck |
2019-01-24 | House | Third reading: passed; Roll Call 32: yeas 99, nays 0 |
2019-01-22 | House | Second reading: ordered engrossed |
2019-01-17 | House | Committee report: amend do pass, adopted |
2019-01-03 | House | First reading: referred to Committee on Local Government |
2019-01-03 | House | Authored by Representative Manning |