IN SB0178 | 2019 | Regular Session

Status

Spectrum: Slight Partisan Bill (Republican 6-2)
Status: Engrossed on January 25 2019 - 50% progression
Action: 2019-02-26 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Engrossed) [PDF]

Summary

Property tax exemption. Provides that a person seeking a property tax exemption for property used for a charitable purpose may file an exemption application up to 30 days after the statutory deadline if the person pays a late filing fee. Requires the county auditor deposit all money collected from the late filing fee in the county's property reassessment fund. Provides that a property owner may submit a property tax exemption application before September 1, 2019, for any real and personal property: (1) for which an exemption application was filed after April 1, 2017, and before April 10, 2017; and (2) that would have been eligible for a property tax exemption if an exemption application had been properly and timely filed for the real and personal property. Specifies that if a property owner files such an exemption application, the property tax exemption shall be allowed and granted for the January 1, 2017, assessment date, and the property owner is entitled to a refund for any taxes, penalties, and interest paid with respect to the property for that assessment date.

Tracking Information

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Title

Property tax exemption. Provides that a person seeking a property tax exemption for property used for a charitable purpose may file an exemption application up to 30 days after the statutory deadline if the person pays a late filing fee. Requires the county auditor deposit all money collected from the late filing fee in the county's property reassessment fund. Provides that a property owner may submit a property tax exemption application before September 1, 2019, for any real and personal property: (1) for which an exemption application was filed after April 1, 2017, and before April 10, 2017; and (2) that would have been eligible for a property tax exemption if an exemption application had been properly and timely filed for the real and personal property. Specifies that if a property owner files such an exemption application, the property tax exemption shall be allowed and granted for the January 1, 2017, assessment date, and the property owner is entitled to a refund for any taxes, penalties, and interest paid with respect to the property for that assessment date.

Sponsors


Roll Calls

2019-01-24 - Senate - Third reading (Y: 48 N: 0 NV: 0 Abs: 2) [PASS]
2019-01-15 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2019-02-26HouseFirst reading: referred to Committee on Ways and Means
2019-01-25SenateReferred to the House
2019-01-24SenateCosponsors: Representatives Lehe, Brown, T. and Klinker
2019-01-24SenateHouse sponsor: Representative Negele
2019-01-24SenateThird reading: passed; Roll Call 28: yeas 48, nays 0
2019-01-22SenateAmendment #1 (Holdman) prevailed; voice vote
2019-01-22SenateSecond reading: amended, ordered engrossed
2019-01-17SenateSenator Randolph added as coauthor
2019-01-17SenateSenator Houchin added as coauthor
2019-01-17SenateSenator Buchanan added as second author
2019-01-15SenateCommittee report: amend do pass, adopted
2019-01-03SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2019-01-03SenateAuthored by Senator Alting

Indiana State Sources


Bill Comments

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