Indiana House Bill 1558 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 17 2019 - 25% progression, died in committee
Action: 2019-01-17 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Waiver of penalties and interest. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require waiver of interest and penalties added before January 1, 2019, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2019; and (2) before July 1, 2020, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2018. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer.

Waiver of penalties and interest. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require waiver of interest and penalties added before January 1, 2019, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2019; and (2) before July 1, 2020, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2018. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer.

Rep. Vernon Smith [D]

Date	Chamber	Action
2019-01-17	House	First reading: referred to Committee on Ways and Means
2019-01-17	House	Authored by Representative Smith V

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/house/1558/details
Text	http://iga.in.gov/static-documents/7/5/6/a/756a15ed/HB1558.01.INTR.pdf