Roll Call: IN SB0233 | 2019 | Regular Session
For additional roll call votes on Indiana SB0233 please see the Vote List
Bill Title: Business personal property tax exemption. Provides that not later than 30 days prior to the filing date, the appropriate assessor shall provide notification to each person whose personal property is subject to assessment. Increases, from $20,000 to $40,000, the acquisition cost threshold for the business personal property tax exemption. Specifies that a taxpayer who is eligible for a personal property tax exemption must include on the taxpayer's personal property tax return: (1) information concerning whether the taxpayer's business personal property within the county is in one location or multiple locations; and (2) an address for the location of the property. Provides that the appropriate county officer designated by the county executive (rather than the assessor, under current law) is responsible for: (1) maintaining data files of the geographic information system characteristics of each parcel in the county as of each assessment date; and (2) submitting those files to the geographic information office of the office of technology. Repeals provisions in current law that allow a county council to impose a local service fee on each person that has exempt business personal property because the business personal property does not exceed the acquisition threshold. Removes outdated provisions.
Spectrum: Strong Partisan Bill (Republican 18-1)
Status: (Passed) 2019-05-06 - Public Law 273 [SB0233 Detail]
Text: Latest bill text (Enrolled) [PDF]
Bill Title: Business personal property tax exemption. Provides that not later than 30 days prior to the filing date, the appropriate assessor shall provide notification to each person whose personal property is subject to assessment. Increases, from $20,000 to $40,000, the acquisition cost threshold for the business personal property tax exemption. Specifies that a taxpayer who is eligible for a personal property tax exemption must include on the taxpayer's personal property tax return: (1) information concerning whether the taxpayer's business personal property within the county is in one location or multiple locations; and (2) an address for the location of the property. Provides that the appropriate county officer designated by the county executive (rather than the assessor, under current law) is responsible for: (1) maintaining data files of the geographic information system characteristics of each parcel in the county as of each assessment date; and (2) submitting those files to the geographic information office of the office of technology. Repeals provisions in current law that allow a county council to impose a local service fee on each person that has exempt business personal property because the business personal property does not exceed the acquisition threshold. Removes outdated provisions.
Spectrum: Strong Partisan Bill (Republican 18-1)
Status: (Passed) 2019-05-06 - Public Law 273 [SB0233 Detail]
Text: Latest bill text (Enrolled) [PDF]
Vote: House - Rules Suspended. Conference Committee Report 1
| Vote | Tally | Democrat | Republican |
|---|---|---|---|
| Yea | 68 | 8 | 60 |
| Nay | 25 | 22 | 3 |
| Not Voting | 1 | - | 1 |
| Absent | 6 | 3 | 3 |
| TOTAL | 100 | 33 | 67 |
