Indiana House Bill 1345 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 7-1)
Status: Passed on April 24 2019 - 100% progression
Action: 2019-04-24 - Public Law 85
Text: Latest bill text (Enrolled) [PDF]

Property tax matters. Provides that if a for-profit land developer acquires land in inventory from a school corporation or a local unit of government, the land in inventory shall be assessed as agricultural land at the agricultural land base rate on the first assessment date immediately following the date on which the land developer acquires title to the land in inventory, and thereafter the land in inventory is subject to the usual provisions for reassessment of a land developer's land in inventory. Restores the property tax exemption for certain real property that is acquired for the purpose of erecting, renovating, or improving a single family residential structure that is to be given away or sold: (1) in a charitable manner; (2) by a nonprofit organization; and (3) to low income individuals who will use the land as a family residence. Provides a property tax exemption for assessment dates occurring after December 31, 2016, for certain property owned by an Indiana nonprofit public benefit corporation exempt from taxation under Section 501(c)(3) of the Internal Revenue Code if: (1) the property is used in the operation of a nonprofit health, fitness, aquatics, and community center; and (2) the acquisition and development of the property are provided in part under the regional cities initiative of the Indiana economic development corporation. Allows a refund for any property taxes paid in 2018 and 2019 for property that qualifies for the exemption.

Property tax matters. Provides that if a for-profit land developer acquires land in inventory from a school corporation or a local unit of government, the land in inventory shall be assessed as agricultural land at the agricultural land base rate on the first assessment date immediately following the date on which the land developer acquires title to the land in inventory, and thereafter the land in inventory is subject to the usual provisions for reassessment of a land developer's land in inventory. Restores the property tax exemption for certain real property that is acquired for the purpose of erecting, renovating, or improving a single family residential structure that is to be given away or sold: (1) in a charitable manner; (2) by a nonprofit organization; and (3) to low income individuals who will use the land as a family residence. Provides a property tax exemption for assessment dates occurring after December 31, 2016, for certain property owned by an Indiana nonprofit public benefit corporation exempt from taxation under Section 501(c)(3) of the Internal Revenue Code if: (1) the property is used in the operation of a nonprofit health, fitness, aquatics, and community center; and (2) the acquisition and development of the property are provided in part under the regional cities initiative of the Indiana economic development corporation. Allows a refund for any property taxes paid in 2018 and 2019 for property that qualifies for the exemption.

Rep. Doug Miller [R]	Rep. Jim Pressel [R]	Sen. Linda Rogers [R]	Sen. Blake Doriot [R]
Sen. Mike Bohacek [R]	Sen. Ronnie Alting [R]	Sen. David Niezgodski [D]	Sen. Victoria Spartz [R]

2019-03-21 - 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]
2019-02-19 - House - Third reading (Y: 74 N: 21 NV: 2 Abs: 3) [PASS]
2019-02-13 - House - House - Committee Vote (Y: 20 N: 0 NV: 0 Abs: 4) [PASS]

Date	Chamber	Action
2019-04-24	House	Public Law 85
2019-04-24	House	Signed by the Governor
2019-04-23	Senate	Signed by the President of the Senate
2019-03-28	Senate	Signed by the President Pro Tempore
2019-03-28	House	Signed by the Speaker
2019-03-25	Senate	Returned to the House without amendments
2019-03-21	Senate	Senator Spartz added as cosponsor
2019-03-21	Senate	Senator Niezgodski added as cosponsor
2019-03-21	Senate	Third reading: passed; Roll Call 299: yeas 46, nays 0
2019-03-19	Senate	Senator Alting added as cosponsor
2019-03-14	Senate	Second reading: ordered engrossed
2019-03-12	Senate	Committee report: do pass, adopted
2019-03-04	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2019-02-20	House	Referred to the Senate
2019-02-19	House	Senate sponsors: Senators Rogers, Doriot and Bohacek
2019-02-19	House	Third reading: passed; Roll Call 227: yeas 74, nays 21
2019-02-18	House	Representative Pressel added as coauthor
2019-02-18	House	Second reading: ordered engrossed
2019-02-14	House	Committee report: amend do pass, adopted
2019-01-14	House	First reading: referred to Committee on Ways and Means
2019-01-14	House	Authored by Representative Miller D

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/house/1345/details
Text	http://iga.in.gov/static-documents/2/3/e/5/23e5d3f5/HB1345.01.INTR.pdf
Text	http://iga.in.gov/static-documents/9/c/0/1/9c0198dd/HB1345.01.INTR.pdf
Text	http://iga.in.gov/static-documents/1/e/2/b/1e2b9b81/HB1345.02.COMH.pdf
Text	http://iga.in.gov/static-documents/b/4/e/d/b4ed6d20/HB1345.02.COMH.pdf
Text	http://iga.in.gov/static-documents/1/7/a/5/17a5c3b2/HB1345.03.COMS.pdf
Text	http://iga.in.gov/static-documents/e/1/6/6/e166109b/HB1345.03.COMS.pdf
Text	http://iga.in.gov/static-documents/7/3/5/a/735a5000/HB1345.04.ENRS.pdf
Roll Call	http://iga.in.gov/static-documents/c/b/e/b/cbebdf10/HB1345.01.INTR.00.pdf
Roll Call	http://iga.in.gov/static-documents/6/f/0/4/6f04dc71/HB1345.227.pdf
Roll Call	http://iga.in.gov/static-documents/6/f/8/1/6f81c71c/HB1345.02.COMH.00.pdf
Roll Call	http://iga.in.gov/static-documents/e/a/9/b/ea9b4e6b/HB1345.299.pdf