IN SB0275 | 2021 | Regular Session

Status

Spectrum: Bipartisan Bill
Status: Enrolled on April 1 2021 - 75% progression
Action: 2021-04-14 - House advisors appointed: Brown T, Prescott, Porter and Hatcher
Text: Latest bill text (Engrossed) [PDF]

Summary

Property tax matters and waiver of penalties and interest. Provides that a taxpayer, upon appealing the assessment of certain commercial real property, must provide information concerning the actual construction costs for the commercial real property. Provides that if a taxpayer does not provide information concerning the actual construction costs for the commercial real property before the hearing scheduled by the county property tax assessment board of appeals (board of appeals) regarding the assessment of the commercial real property, the appeal may not be reviewed until all the information is provided. Provides that if a taxpayer has not provided all relevant and reasonably available information concerning the actual construction costs of the commercial real property under appeal within 10 days before the scheduled hearing by the board of appeals, the appeal is deemed void for that assessment year and may not be refiled or appealed. Provides that a county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for legal costs (in addition to other specified costs under current law) incurred by the county assessor in defending an appeal that is uncommon and infrequent in the normal course of defending appeals. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2021, 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, 2021; and (2) before November 1, 2022, 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, 2020. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

Tracking Information

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Title

Property tax matters and waiver of penalties and interest.

Sponsors


Roll Calls

2021-04-01 - House - House - Third reading (Y: 88 N: 1 NV: 1 Abs: 10) [PASS]
2021-03-30 - House - House - Amendment #3 (Jacob) failed (Y: 4 N: 89 NV: 1 Abs: 6) [FAIL]
2021-03-24 - House - House - Committee Vote (Y: 18 N: 4 NV: 0 Abs: 1) [PASS]
2021-02-08 - Senate - Senate - Third reading (Y: 48 N: 0 NV: 0 Abs: 2) [PASS]
2021-01-26 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2021-04-14HouseHouse advisors appointed: Brown T, Prescott, Porter and Hatcher
2021-04-14HouseHouse conferees appointed: Leonard and Pryor
2021-04-13SenateSenate advisors appointed: Niemeyer, Randolph Lonnie M and Raatz
2021-04-13SenateSenate conferees appointed: Holdman and Melton
2021-04-13SenateSenate dissented from House amendments
2021-04-13SenateMotion to dissent filed
2021-04-13SenateConcurrence withdrawn
2021-04-12SenateMotion to concur filed
2021-04-01HouseReturned to the Senate with amendments
2021-04-01HouseThird reading: passed; Roll Call 340: yeas 88, nays 1
2021-03-30HouseAmendment #3 (Jacob) failed; Roll Call 322: yeas 4, nays 89
2021-03-30HouseAmendment #1 (Thompson) prevailed; voice vote
2021-03-30HouseSecond reading: amended, ordered engrossed
2021-03-29HouseRepresentative Hatcher added as cosponsor
2021-03-25HouseCommittee report: amend do pass, adopted
2021-03-02HouseFirst reading: referred to Committee on Ways and Means
2021-02-10SenateReferred to the House
2021-02-09SenateSenator Kruse added as coauthor
2021-02-08SenateCosponsors: Representatives Porter and Pryor
2021-02-08SenateHouse sponsor: Representative Brown T
2021-02-08SenateThird reading: passed; Roll Call 69: yeas 48, nays 0
2021-02-04SenateAmendment #1 (Melton) prevailed; voice vote
2021-02-04SenateSecond reading: amended, ordered engrossed
2021-02-02SenateSenators Niemeyer, Raatz, Randolph, Qaddoura, Yoder added as coauthors
2021-02-01SenateSenator Holdman added as second author
2021-01-28SenateCommittee report: do pass, adopted
2021-01-11SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2021-01-11SenateAuthored by Senator Melton

Indiana State Sources

TypeSource
Summaryhttp://iga.in.gov/legislative/2021/bills/senate/275/
Texthttp://iga.in.gov/static-documents/8/4/0/1/8401da04/SB0275.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/9/5/a/9/95a99a79/SB0275.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/4/e/2/f/4e2f0bca/SB0275.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/9/5/5/0/955011e3/SB0275.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/4/1/d/c/41dcd6a0/SB0275.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/1/1/4/7/11476b42/SB0275.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/c/2/0/2/c2028f75/SB0275.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/f/d/2/2/fd22abdb/SB0275.05.ENGH.pdf
Amendmenthttp://iga.in.gov/static-documents/f/f/0/4/ff048205/SB0275.02.COMS.AMS001.pdf
Amendmenthttp://iga.in.gov/static-documents/4/8/5/5/4855141d/SB0275.02.COMS.AMS002.pdf
Amendmenthttp://iga.in.gov/static-documents/6/9/1/8/6918cbfb/SB0275.04.COMH.AMH001.pdf
Amendmenthttp://iga.in.gov/static-documents/6/f/c/b/6fcb5bf2/SB0275.04.COMH.AMH002.pdf
Amendmenthttp://iga.in.gov/static-documents/c/b/6/5/cb657a9e/SB0275.04.COMH.AMH003.pdf
Supplementhttp://iga.in.gov/static-documents/b/5/1/1/b5113a72/SB0275.01.INTR.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/6/c/2/f/6c2faa1e/SB0275.01.INTR.CRS001.pdf
Supplementhttp://iga.in.gov/static-documents/b/9/1/d/b91da3b3/SB0275.02.COMS.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/f/3/5/b/f35b772d/SB0275.03.ENGS.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/3/b/1/2/3b121fa5/SB0275.03.ENGS.FN002.pdf
Supplementhttp://iga.in.gov/static-documents/a/9/9/e/a99e8f7b/SB0275.03.ENGS.CRH001.pdf
Supplementhttp://iga.in.gov/static-documents/3/9/7/c/397c1656/SB0275.04.COMH.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/f/6/a/8/f6a8ad5d/SB0275.05.ENGH.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/1/9/4/4/19449acc/SB0275.05.ENGH.FN002.pdf
Supplementhttp://iga.in.gov/static-documents/1/2/c/1/12c1224b/SB0275.05.ENGH.CON01.pdf
Supplementhttp://iga.in.gov/static-documents/4/1/7/a/417a0373/SB0275.05.ENGH.DIS01.pdf
Roll Callhttp://iga.in.gov/static-documents/9/4/a/5/94a51523/SB0275.01.INTR.01.pdf
Roll Callhttp://iga.in.gov/static-documents/5/d/3/2/5d325fe6/SB0275.69_S.pdf
Roll Callhttp://iga.in.gov/static-documents/1/9/8/a/198a1c50/SB0275.03.ENGS.01.pdf
Roll Callhttp://iga.in.gov/static-documents/9/8/1/7/98171ff5/SB0275.322_H.pdf
Roll Callhttp://iga.in.gov/static-documents/a/e/c/7/aec7e1e3/SB0275.340_H.pdf

Bill Comments 750

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