Indiana House Bill 1353 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on April 29 2021 - 100% progression
Action: 2021-04-29 - Public Law 192
Text: Latest bill text (Enrolled) [PDF]

Religious use property tax exemption. Requires a sales disclosure form to include an attestation that a property transferred will continue to be used by a church or religious society for the same tax exempt purpose. Provides that a county assessor that reasonably suspects that property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation included in the sales disclosure form. Provides that the request for articles of incorporation or bylaws to confirm the attestation must: (1) be made in writing; and (2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose. Specifies that the provisions in the bill apply to transactions occurring after December 31, 2021. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society.

Religious use property tax exemption.

Rep. Mike Speedy [R]

Sen. Aaron Freeman [R]

Sen. Jack Sandlin [R]

2021-04-21 - House - House Floor - (Y: 94 N: 0 NV: 1 Abs: 5) [PASS]
2021-04-21 - Senate - Senate Floor - (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2021-03-29 - Senate - Senate - Third reading (Y: 48 N: 1 NV: 0 Abs: 1) [PASS]
2021-03-23 - Senate - Senate - Committee Vote (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-11 - House - House - Third reading (Y: 69 N: 24 NV: 1 Abs: 6) [PASS]
2021-02-08 - House - House - Amendment #2 (Porter) failed (Y: 28 N: 67 NV: 2 Abs: 3) [FAIL]
2021-02-08 - House - House - Amendment #1 (Porter) failed (Y: 29 N: 63 NV: 6 Abs: 2) [FAIL]
2021-02-03 - House - House - Committee Vote (Y: 14 N: 7 NV: 0 Abs: 3) [PASS]

Date	Chamber	Action
2021-04-29	House	Public Law 192
2021-04-29	House	Signed by the Governor
2021-04-28	Senate	Signed by the President of the Senate
2021-04-23	Senate	Signed by the President Pro Tempore
2021-04-22	House	Signed by the Speaker
2021-04-21	Senate	Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 486: yeas 49, nays 0
2021-04-21	House	Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 492: yeas 94, nays 0
2021-04-21	Senate	CCR # 1 filed in the Senate
2021-04-21	House	CCR # 1 filed in the House
2021-04-06	Senate	Senate advisors appointed: Sandlin and Niezgodski
2021-04-06	Senate	Senate conferees appointed: Freeman and Qaddoura
2021-04-05	House	House advisors appointed: Thompson, Rowray, DeLaney and Pfaff
2021-04-05	House	House conferees appointed: Speedy and Porter
2021-03-30	House	House dissented from Senate amendments
2021-03-30	House	Motion to dissent filed
2021-03-30	Senate	Returned to the House with amendments
2021-03-29	Senate	Third reading: passed; Roll Call 278: yeas 48, nays 1
2021-03-25	Senate	Second reading: ordered engrossed
2021-03-23	Senate	Committee report: amend do pass, adopted
2021-02-23	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2021-02-12	House	Referred to the Senate
2021-02-11	House	Senate sponsors: Senators Freeman and Sandlin
2021-02-11	House	Third reading: passed; Roll Call 111: yeas 69, nays 24
2021-02-08	House	Amendment #2 (Porter) failed; Roll Call 81: yeas 28, nays 67
2021-02-08	House	Amendment #1 (Porter) failed; Roll Call 80: yeas 29, nays 63
2021-02-08	House	Second reading: ordered engrossed
2021-02-04	House	Committee report: do pass, adopted
2021-01-14	House	First reading: referred to Committee on Ways and Means
2021-01-14	House	Authored by Representative Speedy

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/house/1353/details
Text	http://iga.in.gov/static-documents/f/4/f/3/f4f3670e/HB1353.01.INTR.pdf
Text	http://iga.in.gov/static-documents/6/5/a/2/65a271f7/HB1353.01.INTR.pdf
Text	http://iga.in.gov/static-documents/0/a/b/b/0abb2326/HB1353.02.COMH.pdf
Text	http://iga.in.gov/static-documents/1/f/d/7/1fd7a4e9/HB1353.02.COMH.pdf
Text	http://iga.in.gov/static-documents/7/e/2/5/7e2589ce/HB1353.03.COMS.pdf
Text	http://iga.in.gov/static-documents/1/1/1/7/11173404/HB1353.03.COMS.pdf
Text	http://iga.in.gov/static-documents/6/7/e/f/67ef6b0e/HB1353.04.ENRS.pdf
Amendment	http://iga.in.gov/static-documents/4/f/3/1/4f319365/HB1353.02.COMH.AMH001.pdf
Amendment	http://iga.in.gov/static-documents/f/0/6/e/f06eeddd/HB1353.02.COMH.AMH002.pdf
Amendment	http://iga.in.gov/static-documents/c/3/1/9/c3190618/HB1353.02.COMH.AMH003.pdf
Amendment	http://iga.in.gov/static-documents/5/9/d/2/59d21a93/HB1353.03.COMS.AMS001.pdf
Supplement	http://iga.in.gov/static-documents/f/3/3/c/f33c183d/HB1353.01.INTR.FN001.pdf
Supplement	http://iga.in.gov/static-documents/a/9/b/3/a9b3f8e6/HB1353.01.INTR.CRH001.pdf
Supplement	http://iga.in.gov/static-documents/4/d/7/c/4d7cfac0/HB1353.02.COMH.FN001.pdf
Supplement	http://iga.in.gov/static-documents/b/6/2/c/b62c3cc1/HB1353.02.COMH.FN002.pdf
Supplement	http://iga.in.gov/static-documents/9/2/e/0/92e03870/HB1353.02.COMH.FN003.pdf
Supplement	http://iga.in.gov/static-documents/a/3/9/f/a39fb7ab/HB1353.03.COMS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/3/3/c/a/33cace2e/HB1353.02.COMH.CRS001.pdf
Supplement	http://iga.in.gov/static-documents/b/f/9/c/bf9c350b/HB1353.03.COMS.FN002.pdf
Supplement	http://iga.in.gov/static-documents/b/2/a/9/b2a949cd/HB1353.03.COMS.FN003.pdf
Supplement	http://iga.in.gov/static-documents/8/f/0/0/8f00fbef/HB1353.03.COMS.DIS01.pdf
Supplement	http://iga.in.gov/static-documents/1/2/c/e/12ce905e/HB1353.04.ENRS.FN001.pdf
Roll Call	http://iga.in.gov/static-documents/7/d/a/c/7daca546/HB1353.01.INTR.03.pdf
Roll Call	http://iga.in.gov/static-documents/0/3/6/c/036c1048/HB1353.80_H.pdf
Roll Call	http://iga.in.gov/static-documents/3/0/4/1/304167cb/HB1353.81_H.pdf
Roll Call	http://iga.in.gov/static-documents/a/e/f/8/aef83d9c/HB1353.111_H.pdf
Roll Call	http://iga.in.gov/static-documents/5/f/4/6/5f4682df/HB1353.02.COMH.01.pdf
Roll Call	http://iga.in.gov/static-documents/9/4/8/2/9482ec5a/HB1353.278_S.pdf
Roll Call	http://iga.in.gov/static-documents/c/b/4/b/cb4bfb54/HB1353.486_S.pdf
Roll Call	http://iga.in.gov/static-documents/3/9/e/f/39ef127d/HB1353.492_H.pdf