IN SB0266 | 2014 | Regular Session
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 9-3)
Status: Passed on March 25 2014 - 100% progression
Action: 2014-03-25 - Public Law 97
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Slight Partisan Bill (Republican 9-3)
Status: Passed on March 25 2014 - 100% progression
Action: 2014-03-25 - Public Law 97
Text: Latest bill text (Enrolled) [PDF]
Summary
Consolidates provisions relating to the burden of proof concerning assessments into one section of the Indiana Code (and repeals the existing provision that is moved to another citation in the Indiana Code). Specifies that if the assessed value of real property is increased above the amount of the assessed value as reduced by any assessing official or reviewing authority, the assessing official making the assessment has the burden of proving that the assessment is correct. (Under current law, this burden of proof applies only if the assessed value was reduced by the property tax assessment board of appeals.) Amends the existing law concerning the assessor's burden of proof when an assessment is increased by more than 5% over the prior tax year by specifying the following: (1) In calculating the change in the assessment, the assessment to be used for the prior tax year is the original assessment for that prior tax year or, if applicable, the assessment for that prior tax year as last corrected by an assessing official, as stipulated or settled by the taxpayer and the assessing official, or as determined by the reviewing authority. (2) If the assessor fails to meet the burden of proof, the taxpayer may introduce evidence to prove the correct assessment. (3) If neither the assessor nor the taxpayer meets these burdens of proof, the assessment reverts to the assessment for the prior tax year. (4) These provisions concerning the burden of proof do not apply to an assessment that is based on structural improvements, zoning, or uses that were not considered in the assessment for the prior tax year.
Title
Assessment of real property.
Sponsors
Roll Calls
2014-03-13 - Senate - Senate - Conference Committee Report 1 adopted (Y: 46 N: 0 NV: 2 Abs: 2) [PASS]
2014-03-12 - House - House - Rules Suspended. Conference Committee Report 1 adopted (Y: 98 N: 0 NV: 1 Abs: 1) [PASS]
2014-02-25 - House - House Floor - (Y: 95 N: 1 NV: 1 Abs: 3) [PASS]
2014-02-18 - House - House Committee on Ways and Means - Roll Call 026603 (Y: 17 N: 0 NV: 0 Abs: 7) [PASS]
2014-01-24 - Senate - Senate Floor - (Y: 45 N: 0 NV: 0 Abs: 5) [PASS]
2014-01-16 - Senate - Senate Committee on Appropriations - Roll Call 026601 (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]
2014-03-12 - House - House - Rules Suspended. Conference Committee Report 1 adopted (Y: 98 N: 0 NV: 1 Abs: 1) [PASS]
2014-02-25 - House - House Floor - (Y: 95 N: 1 NV: 1 Abs: 3) [PASS]
2014-02-18 - House - House Committee on Ways and Means - Roll Call 026603 (Y: 17 N: 0 NV: 0 Abs: 7) [PASS]
2014-01-24 - Senate - Senate Floor - (Y: 45 N: 0 NV: 0 Abs: 5) [PASS]
2014-01-16 - Senate - Senate Committee on Appropriations - Roll Call 026601 (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2014-03-25 | Senate | Public Law 97 |
| 2014-03-25 | Senate | Signed by the Governor |
| 2014-03-18 | Senate | Signed by the President of the Senate |
| 2014-03-14 | Senate | Signed by the President Pro Tempore |
| 2014-03-14 | House | Signed by the Speaker |
| 2014-03-13 | Senate | Senator Steele added as coauthor. |
| 2014-03-13 | Senate | Senator Charbonneau added as coauthor. |
| 2014-03-13 | Senate | Conference Committee Report 1 adopted; Roll Call 414: yeas 46 and nays 0 |
| 2014-03-12 | House | Rules Suspended. Conference Committee Report 1 adopted; Roll Call 473: yeas 98 and nays 0 |
| 2014-03-10 | House | Representative Harris added as advisor |
| 2014-03-10 | House | Representative Kersey added as advisor |
| 2014-03-10 | House | Representative M. Smith added as advisor |
| 2014-03-10 | House | Representative Culver added as advisor |
| 2014-03-10 | House | Representative Pryor added as conferee |
| 2014-03-10 | House | Representative Ober added as conferee |
| 2014-03-06 | Senate | Senator Kenley added as advisor |
| 2014-03-06 | Senate | Senator Tallian added as advisor |
| 2014-03-06 | Senate | Senator Pat Miller added as advisor |
| 2014-03-06 | Senate | Senator Randolph added as conferee |
| 2014-03-06 | Senate | Senator Schneider added as conferee |
| 2014-03-06 | Senate | Senate dissented from House amendments |
| 2014-03-06 | Senate | Motion to Withdraw Concurrence: prevailed |
| 2014-02-25 | House | Returned to the Senate with amendments |
| 2014-02-25 | House | Third reading: Passed: Roll Call 280: yeas 95 and nays 1 |
| 2014-02-24 | House | Second reading: engrossed. |
| 2014-02-20 | House | Committee report: amend do pass, adopted. |
| 2014-02-17 | House | Representative Pryor added as cosponsor. |
| 2014-02-11 | House | Representative Lucas added as cosponsor. |
| 2014-02-04 | House | First Reading: Referred to Ways and Means |
| 2014-01-24 | Senate | Representative Culver added as cosponsor. |
| 2014-01-24 | Senate | Representative Ober added as sponsor. |
| 2014-01-24 | Senate | Referred to the House |
| 2014-01-24 | Senate | Third reading: Passed; Roll Call 44: yeas 45 and nays 0 |
| 2014-01-24 | Senate | Senator Eckerty added as coauthor. |
| 2014-01-24 | Senate | Senator Glick added as coauthor. |
| 2014-01-24 | Senate | Senator Zakas added as coauthor. |
| 2014-01-23 | Senate | Senator Randolph added as coauthor. |
| 2014-01-23 | Senate | Second reading: amended, ordered engrossed |
| 2014-01-23 | Senate | Amendment #1 (Schneider), prevailed. |
| 2014-01-16 | Senate | Senator Tallian added as third author. |
| 2014-01-16 | Senate | Senator Pat Miller added as second author. |
| 2014-01-16 | Senate | Committee report: do pass, adopted. |
| 2014-01-13 | Senate | First Reading: Referred to Appropriations |
| 2014-01-13 | Senate | Authored by Senator Schneider. |
