IN HB1558 | 2019 | Regular Session

Status

Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 17 2019 - 25% progression
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]

Summary

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.

Tracking Information

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Title

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.

Sponsors


History

DateChamberAction
2019-01-17HouseFirst reading: referred to Committee on Ways and Means
2019-01-17HouseAuthored by Representative Smith V

Indiana State Sources


Bill Comments

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