Indiana House Bill 1502 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 16 2019 - 25% progression, died in committee
Action: 2019-01-16 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Various property tax matters. Provides that costs directly attributable to the sale of a property tax certificate of sale include all costs of any county office or department, regardless of whether they are incurred before, during, or after the sale. Allows an immediate family member to be a tax representative for a property owner at a property tax assessment board of appeals hearing. Provides that, when a local unit obtains real property from a person on which taxes are owed, the lien for the taxes shall be released (the taxes are canceled under current law) and for such a property requires the cancellation of the personal liability of the grantor for taxes owed if the assessed value of the property is less than the amount of the taxes owed on the property. Permits the department of local government finance under certain circumstances to cancel property taxes imposed on: (1) a nonprofit corporation organized for educational, literary, scientific, religious, or charitable purposes; or (2) any other entity organized as a church or religious entity.

Various property tax matters. Provides that costs directly attributable to the sale of a property tax certificate of sale include all costs of any county office or department, regardless of whether they are incurred before, during, or after the sale. Allows an immediate family member to be a tax representative for a property owner at a property tax assessment board of appeals hearing. Provides that, when a local unit obtains real property from a person on which taxes are owed, the lien for the taxes shall be released (the taxes are canceled under current law) and for such a property requires the cancellation of the personal liability of the grantor for taxes owed if the assessed value of the property is less than the amount of the taxes owed on the property. Permits the department of local government finance under certain circumstances to cancel property taxes imposed on: (1) a nonprofit corporation organized for educational, literary, scientific, religious, or charitable purposes; or (2) any other entity organized as a church or religious entity.

Rep. Vernon Smith [D]

Date	Chamber	Action
2019-01-16	House	First reading: referred to Committee on Ways and Means
2019-01-16	House	Authored by Representative Smith V

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/house/1502/details
Text	http://iga.in.gov/static-documents/e/8/6/c/e86cb62d/HB1502.01.INTR.pdf