Bill 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.
Spectrum: Slight Partisan Bill (Republican 6-2)
Status: (Engrossed - Dead) 2019-02-26 - First reading: referred to Committee on Ways and Means
[SB0178 Detail]
Bill Drafts
Revision | Date | Format | Source | View |
Engrossed | 2019-01-22 | PDF | Link | View |
Amended | 2019-01-22 | PDF | Link | View |
Amended | 2019-01-15 | PDF | Link | View |
Introduced | 2019-01-15 | PDF | Link | View |
Introduced | 2018-12-28 | PDF | Link | View |
Amendments
Amendment | Date | Disposition | Format | Source | View |
No bill amendments currently on file for Indiana SB0178 |
Supplemental Documents
Title | Description | Date | Format | Source | View |
No supplemental documents for Indiana SB0178 currently on file. |
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