Indiana Senate Bill 435 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Republican 8-5)
Status: Engrossed on February 5 2020 - 50% progression, died in committee
Action: 2020-02-13 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Amended) [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 a waiver of interest and penalties added before January 1, 2020, 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, 2020; and (2) before May 1, 2021, 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, 2019. 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.

Waiver of penalties and interest.

Sen. Eddie Melton [D]	Sen. Jeff Raatz [R]	Sen. Lonnie Randolph [D]	Sen. Travis Holdman [R]
Sen. Ryan Mishler [R]	Sen. James Buck [R]	Sen. Ed Charbonneau [R]	Sen. Michael Young [R]
Sen. Mike Bohacek [R]	Sen. David Niezgodski [D]	Rep. Sean Eberhart [R]	Rep. Ragen Hatcher [D]
Rep. Lisa Beck [D]

2020-02-04 - Senate - Senate - Third reading (Y: 47 N: 2 NV: 0 Abs: 1) [PASS]
2020-01-28 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2020-02-13	House	First reading: referred to Committee on Ways and Means
2020-02-05	Senate	Referred to the House
2020-02-04	Senate	Senator Niezgodski added as coauthor
2020-02-04	Senate	Senators Young M and Bohacek added as coauthors
2020-02-04	Senate	Senators Mishler, Buck, Charbonneau added as coauthors
2020-02-04	Senate	Senator Holdman added as coauthor
2020-02-04	Senate	Cosponsors: Representatives Hatcher and Beck
2020-02-04	Senate	House sponsor: Representative Eberhart
2020-02-04	Senate	Third reading: passed; Roll Call 194: yeas 47, nays 2
2020-02-03	Senate	Senator Randolph added as coauthor
2020-02-03	Senate	Second reading: ordered engrossed
2020-01-30	Senate	Senator Raatz added as second author
2020-01-30	Senate	Committee report: amend do pass, adopted
2020-01-15	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2020-01-15	Senate	Authored by Senator Melton

Type	Source
Summary	https://iga.in.gov/legislative/2020/bills/senate/435/details
Text	http://iga.in.gov/static-documents/5/a/4/8/5a48f73e/SB0435.01.INTR.pdf
Text	http://iga.in.gov/static-documents/e/a/6/8/ea68e537/SB0435.01.INTR.pdf
Text	http://iga.in.gov/static-documents/e/e/3/7/ee37d1ca/SB0435.02.COMS.pdf
Roll Call	http://iga.in.gov/static-documents/5/1/2/6/51264135/SB0435.01.INTR.01.pdf
Roll Call	http://iga.in.gov/static-documents/c/5/a/7/c5a75a5f/SB0435.194_S.pdf