Bill Text: IN HB1145 | 2010 | Regular Session | Amended
Bill Title: Property tax exemption application filing.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2010-02-01 - First reading: referred to Committee on Tax and Fiscal Policy [HB1145 Detail]
Download: Indiana-2010-HB1145-Amended.html
Citations Affected: IC 6-1.1; noncode.
Synopsis: Property tax exemption application filing. Permits a
transferee of real property to obtain the benefit of certain property tax
deductions in the first full year that the property is owned by the
transferee if the transferor would have been eligible for the property tax
deductions had the property not been transferred and the property tax
assessment board of appeals determines that the property became
exempt from property taxation beginning with the first assessment date
after the property was transferred to the transferee. Authorizes a
property tax exemption for the 2007 assessment date for land and
improvements owned by a church that failed to file an exemption
application for that year. Authorizes a property tax exemption for the
2006 assessment date for personal property, land, and improvements
owned by a social service center that failed to file an exemption
application for that year. Permits a taxpayer to file or refile a property
tax exemption application under the exemption statutes available for
sorority and fraternity property or for charitable property generally with
respect to exemptions for the 2006, 2007, 2008, and 2009 assessment
dates. Restricts the persons who are eligible to file a late property tax
exemption application under the authority of P.L.182-2009(ss),
SECTION 479.
Effective: Upon passage; January 1, 2006 (retroactive); June 30, 2009
(retroactive); January 1, 2010 (retroactive).
January 7, 2010, read first time and referred to Committee on Ways and Means.
January 21, 2010, amended, reported _ Do Pass.
January 25, 2010, read second time, amended, ordered engrossed.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) the real property is not exempt from property taxation for the assessment date;
(2) title to the real property is transferred after the assessment date and on or before the December 31 that next succeeds the assessment date;
(3) the transferee of the real property applies for an exemption under IC 6-1.1-11 for the next succeeding assessment date; and
(4) the county property tax assessment board of appeals determines that the real property is exempt from property taxation for that next succeeding assessment date.
(b) For the assessment date referred to in subsection (a)(1), real property is eligible for any deductions for which the transferor
under subsection (a)(2) was eligible for that assessment date under
the following:
(1) IC 6-1.1-12-1.
(2) IC 6-1.1-12-9.
(3) IC 6-1.1-12-11.
(4) IC 6-1.1-12-13.
(5) IC 6-1.1-12-14.
(6) IC 6-1.1-12-16.
(7) IC 6-1.1-12-17.4.
(8) IC 6-1.1-12-18.
(9) IC 6-1.1-12-22.
(1) The church constructed a community activity center on land owned by the church, and the land and improvements were assessed and subject to property taxation for the 2007 assessment date.
(2) The church failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) for the 2007 assessment date.
(3) For the 2007 assessment date, the land and improvements described in subdivision (1) would have been eligible for property tax exemption if the church had timely filed an exemption application under IC 6-1.1-11.
(4) For the 2008 assessment date, the church filed a timely application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) and the exemption application was granted.
(b) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2007 assessment date, a church described in subsection (a) may before July 1, 2010, file with the county assessor an application for property tax exemption for the land and improvements described in subsection (a)(1) for the 2007 assessment date.
(c) Notwithstanding IC 6-1.1-11 or any other law, an application for property tax exemption that is filed under subsection (b) is considered to be timely filed for the 2007 assessment date, and the county assessor shall forward the application to the county property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2007 assessment date if
the board determines that:
(1) the church's application for property tax exemption
satisfies the requirements of this SECTION; and
(2) the church's land and improvements were, except for the
failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2007
assessment date.
(d) This SECTION expires January 1, 2011.
(b) This SECTION applies only to a social service center, to personal property, and to land and improvements that meet all of the following conditions:
(1) The social service center acquired personal property and land, made improvements to the land for the purpose of conducting its activities, and the land, improvements, and personal property were assessed and subject to property taxation for the 2006 assessment date.
(2) The social service center failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land, and improvements described in subdivision (1) would have been eligible for property tax exemption if the social service center had timely filed an exemption application under IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed a timely application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) and the exemption application was granted.
(c) Notwithstanding IC 6-1.1-11 or any other law specifying the date by which an application for property tax exemption must be filed to claim an exemption for the 2006 assessment date, a social service center described in subsection (b) may before July 1, 2010, file with the county assessor an application for property tax exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, and the
county assessor shall forward the application to the county
property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
(b) This SECTION applies only to a social service center, to personal property, and to land and improvements that meet all of the following conditions:
(1) The social service center acquired personal property, land, and improvements owned by a nonprofit youth sports club through a merger with the youth sports club, and the personal property, land, and improvements formerly owned by the nonprofit youth sports club were assessed and subject to property taxation for the 2006 assessment date.
(2) The nonprofit youth sports club or the social service center, as applicable, failed to timely file an application under IC 6-1.1-11 for a property tax exemption for the personal property, land, and improvements described in subdivision (1) for the 2006 assessment date.
(3) For the 2006 assessment date, the personal property, land, and improvements described in subdivision (1) would have been eligible for property tax exemption if the nonprofit youth sports club or social service center, as applicable, had timely filed an exemption application under IC 6-1.1-11.
(4) For the 2007 assessment date, the social service center filed a timely application under IC 6-1.1-11 for a property tax
exemption for the personal property, land, and improvements
described in subdivision (1) and the exemption application
was granted.
(c) Notwithstanding IC 6-1.1-11 or any other law specifying the
date by which an application for property tax exemption must be
filed to claim an exemption for the 2006 assessment date, a social
service center described in subsection (b) may before July 1, 2010,
file with the county assessor an application for property tax
exemption for the personal property, land, and improvements
described in subsection (b)(1) for the 2006 assessment date.
(d) Notwithstanding IC 6-1.1-11 or any other law, an application
for a property tax exemption that is filed under subsection (c) is
considered to be timely filed for the 2006 assessment date, and the
county assessor shall forward the application to the county
property tax assessment board of appeals for review. The board
shall grant an exemption claimed for the 2006 assessment date if
the board determines that:
(1) the social service center's application for property tax
exemption satisfies the requirements of this SECTION; and
(2) the social service center's personal property, land, and
improvements described in subsection (b)(1) were, except for
the failure to timely file a property tax exemption application,
otherwise eligible for the claimed exemption for the 2006
assessment date.
(e) This SECTION expires January 1, 2011.
(b) This SECTION applies to an assessment date (as defined in IC 6-1.1-1-2) occurring after December 31, 2005, and before January 1, 2010.
(c) As used in this SECTION, "taxpayer" refers to a person (as defined in IC 6-1.1-1-10).
(d) A taxpayer, after January 15, 2010, and before January 25, 2010, may file or refile in person or in any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes or personal property taxes, or both, under IC 6-1.1-10-16 or IC 6-1.1-10-24 for any assessment date described in
subsection (b); and
(2) a personal property tax return, along with any supporting
documents, schedules, or attachments, relating to any
personal property under IC 6-1.1-10-16 or IC 6-1.1-10-24 for
any assessment date for which an exemption is claimed on a
Form 136 property tax exemption application that is filed
under this subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the property that is the subject to the exemption
application would have qualified for an exemption under
IC 6-1.1-10-16 as owned, occupied, and used for an educational
purpose or under IC 6-1.1-10-24 if the application had been filed
under IC 6-1.1-11 in a timely manner, the taxpayer is entitled to
the exemptions from real property taxes or personal property
taxes, or both, as claimed on the property tax exemption
applications filed or refiled by the taxpayer under subsection (d)
and shall pay no property taxes, penalties, or interest with respect
to the exempt property.
(g) For its property to be exempt under this SECTION, the
taxpayer must have received for an assessment date preceding any
assessment date described in subsection (b) an exemption from
property taxes for property identified by the same parcel or key
numbers or the same parcel and key numbers included on the
property tax exemption applications filed or refiled by the taxpayer
under subsection (d).
(h) This SECTION expires July 1, 2011.
(1) timely filed a property tax exemption in a preceding year after 1999 for the same or a substantially similar use and was granted a property tax exemption under IC 6-1.1-10-16 for that use for the year or years covered by that application and was an organization that was exempt from federal adjusted
gross income taxes under Section 501(c)(3) of the Internal
Revenue Code;
(2) was formed to finance improvements to the property and
permit an organization that was exempt from federal adjusted
gross income taxes under Section 501(c)(3) of the Internal
Revenue Code to predominately use the property and the
nonprofit organization:
(A) had an ownership interest in the entity owning the
property; and
(B) predominately used the property as a community
center or center for working families to provide programs
to persons of all ages, such as programs for working
families, child care programs, senior citizen programs,
social development programs, and community outreach
programs; or
(3) was an organization that was exempt from federal
adjusted gross income taxes under Section 501(c)(3) of the
Internal Revenue Code and predominately used the property
as a community center or center for working families to
provide programs to persons of all ages, such as programs for
working families, child care programs, senior citizen
programs, social development programs, and community
outreach programs.
(b) Neither P.L.182-2009(ss), SECTION 479 nor this SECTION
permit a property tax exemption for an entity that would not have
qualified for the exemption under IC 6-1.1-10-16 had the
application been timely filed in conformity with IC 6-1.1-11.
(c) The property tax assessment board of appeals shall deny a
property tax exemption application filed within the time period
specified in P.L.182-2009(ss), SECTION 479 and dismiss any
related proceeding initiated under P.L.182-2009(ss), SECTION 479
unless the entity and property also meet the requirements of this
SECTION.
(d) This SECTION expires January 1, 2012.
