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]

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.

Tracking Information

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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


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]

History

DateChamberAction
2019-04-29HousePublic Law 121
2019-04-29HouseSigned by the Governor
2019-04-29SenateSigned by the President of the Senate
2019-04-24SenateSigned by the President Pro Tempore
2019-04-24HouseSigned by the Speaker
2019-04-18SenateConference Committee Report 1: adopted by the Senate; Roll Call 541: yeas 44, nays 0
2019-04-18HouseRules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 558: yeas 90, nays 0
2019-04-17SenateCCR # 1 filed in the Senate
2019-04-17HouseCCR # 1 filed in the House
2019-04-08SenateSenate advisors appointed: Busch, Stoops, Gaskill and Ford J.D.
2019-04-08SenateSenate conferees appointed: Buck and Taylor G
2019-04-08HouseHouse advisors appointed: Lehman, Hostettler, Chyung and Moed
2019-04-08HouseHouse conferees appointed: Manning and Pryor
2019-04-02HouseHouse dissented from Senate amendments
2019-04-01HouseMotion to dissent filed
2019-03-19SenateReturned to the House with amendments
2019-03-18SenateSenator Randolph added as cosponsor
2019-03-18SenateThird reading: passed; Roll Call 269: yeas 46, nays 0
2019-03-14SenateSecond reading: ordered engrossed
2019-03-12SenateCommittee report: amend do pass, adopted
2019-02-27SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2019-01-25HouseReferred to the Senate
2019-01-24HouseRepresentatives Lehman, Engleman, Pryor added as coauthors
2019-01-24HouseSenate sponsors: Senators Busch and Buck
2019-01-24HouseThird reading: passed; Roll Call 32: yeas 99, nays 0
2019-01-22HouseSecond reading: ordered engrossed
2019-01-17HouseCommittee report: amend do pass, adopted
2019-01-03HouseFirst reading: referred to Committee on Local Government
2019-01-03HouseAuthored by Representative Manning

Indiana State Sources

TypeSource
Summaryhttps://iga.in.gov/legislative/2019/bills/house/1056/details
Texthttp://iga.in.gov/static-documents/f/c/5/0/fc50f4df/HB1056.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/0/7/e/8/07e825fc/HB1056.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/e/1/6/d/e16da14f/HB1056.02.COMH.pdf
Texthttp://iga.in.gov/static-documents/b/1/5/6/b156ba2d/HB1056.02.COMH.pdf
Texthttp://iga.in.gov/static-documents/6/f/c/0/6fc0bb23/HB1056.03.COMS.pdf
Texthttp://iga.in.gov/static-documents/3/8/2/9/3829a5fb/HB1056.03.COMS.pdf
Texthttp://iga.in.gov/static-documents/5/f/f/0/5ff0459a/HB1056.04.ENRS.pdf
Roll Callhttp://iga.in.gov/static-documents/2/6/4/a/264af711/HB1056.01.INTR.01.pdf
Roll Callhttp://iga.in.gov/static-documents/0/5/6/d/056d6519/HB1056.32.pdf
Roll Callhttp://iga.in.gov/static-documents/0/a/e/b/0aeb5795/HB1056.02.COMH.02.pdf
Roll Callhttp://iga.in.gov/static-documents/2/6/a/9/26a93fc3/HB1056.269.pdf
Roll Callhttp://iga.in.gov/static-documents/d/f/e/1/dfe11207/HB1056.541.pdf
Roll Callhttp://iga.in.gov/static-documents/9/c/5/6/9c5695a1/HB1056.558.pdf

Bill Comments

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