Bill Text: IN HB1147 | 2013 | Regular Session | Introduced
Bill Title: Motor vehicle license tax credit for veterans.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2013-01-23 - First reading: referred to Committee on Ways and Means [HB1147 Detail]
Download: Indiana-2013-HB1147-Introduced.html
Citations Affected: IC 6-1.1-12; IC 6-6-5; IC 10-17-5-4.
Synopsis: Motor vehicle license tax credit for veterans. Allows certain
disabled veterans, surviving spouses, and World War I veterans to
claim a credit against the annual motor vehicle license excise tax
regardless of whether the veteran or surviving spouse owns or is buying
other real or personal property against which the veteran or surviving
spouse may claim a property tax deduction for disabled veterans,
surviving spouses, or World War I veterans. Provides that the Indiana
department of veterans' affairs is the agency responsible for
substantiating the military service and disability requirements specified
for various tax benefits available to veterans, and requires the
department to issue certificates of eligibility for those tax benefits.
Effective: July 1, 2013; January 1, 2014.
January 23, 2013, read first time and referred to Committee on Ways and Means.
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.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) the individual served in the military or naval forces of the United States during any of its wars;
(2) the individual received an honorable discharge;
(3) the individual has a disability with a service connected disability of ten percent (10%) or more;
(4) the individual's disability is evidenced by:
(A) for verifications of eligibility performed before January 1, 2014, a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a deduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufactured home; or
(B) is buying the real property, mobile home, or manufactured home under contract;
on the date the statement required by section 15 of this chapter is filed.
(b) The surviving spouse of an individual may receive the deduction provided by this section if the individual would qualify for the deduction if the individual were alive.
(c) One who receives the deduction provided by this section may not receive the deduction provided by section 16 of this chapter. However, the individual may receive any other property tax deduction which the individual is entitled to by law.
(d) An individual who has sold real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the deduction provided under this section against that real property, mobile home, or manufactured home.
contract is recorded in the county recorder's office) if:
(1) the individual served in the military or naval forces of the
United States for at least ninety (90) days;
(2) the individual received an honorable discharge;
(3) the individual either:
(A) has a total disability; or
(B) is at least sixty-two (62) years old and has a disability of at
least ten percent (10%);
(4) the individual's disability is evidenced by:
(A) for verifications of eligibility performed before
January 1, 2014, a pension certificate or an award of
compensation issued by the United States Department of
Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by the
Indiana department of veterans' affairs after the Indiana
department of veterans' affairs has determined that the
individual's disability qualifies the individual to receive a
deduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 15 of this chapter is
filed.
(b) Except as provided in subsection (c), the surviving spouse of an
individual may receive the deduction provided by this section if the
individual would qualify for the deduction if the individual were alive.
(c) No one is entitled to the deduction provided by this section if the
assessed value of the individual's tangible property, as shown by the tax
duplicate, exceeds one hundred forty-three thousand one hundred sixty
dollars ($143,160).
(d) An individual who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the deduction provided
under this section against that real property, mobile home, or
manufactured home.
this chapter and subject to section 45 of this chapter, an individual who
desires to claim the deduction provided by section 13 or section 14 of
this chapter must file a statement with the auditor of the county in
which the individual resides. With respect to real property, the
statement must be filed during the year for which the individual wishes
to obtain the deduction. With respect to a mobile home that is not
assessed as real property or a manufactured home that is not assessed
as real property, the statement must be filed during the twelve (12)
months before March 31 of each year for which the individual wishes
to obtain the deduction. The statement may be filed in person or by
mail. If mailed, the mailing must be postmarked on or before the last
day for filing. The statement shall contain a sworn declaration that the
individual is entitled to the deduction.
(b) In addition to the statement, the individual shall submit to the
county auditor for the auditor's inspection:
(1) for verifications of eligibility performed before January 1,
2014, a pension certificate, an award of compensation, or a
disability compensation check issued by the United States
Department of Veterans Affairs if the individual claims the
deduction provided by section 13 of this chapter;
(2) for verifications of eligibility performed before January 1,
2014, a pension certificate or an award of compensation issued by
the United States Department of Veterans Affairs if the individual
claims the deduction provided by section 14 of this chapter; or
(3) the appropriate certificate of eligibility issued to the individual
by the Indiana department of veterans' affairs if the individual
claims the deduction provided by section 13 or 14 of this chapter.
(c) If the individual claiming the deduction is under guardianship,
the guardian shall file the statement required by this section.
(d) If the individual claiming a deduction under section 13 or 14 of
this chapter is buying real property, a mobile home not assessed as real
property, or a manufactured home not assessed as real property under
a contract that provides that the individual is to pay property taxes for
the real estate, mobile home, or manufactured home, the statement
required by this section must contain the record number and page
where the contract or memorandum of the contract is recorded.
the surviving spouse resides. With respect to real property, the
statement must be filed during the year for which the surviving spouse
wishes to obtain the deduction. With respect to a mobile home that is
not assessed as real property or a manufactured home that is not
assessed as real property, the statement must be filed during the twelve
(12) months before March 31 of each year for which the individual
wishes to obtain the deduction. The statement may be filed in person
or by mail. If mailed, the mailing must be postmarked on or before the
last day for filing. The statement shall contain:
(1) a sworn statement that the surviving spouse is entitled to the
deduction; and
(2) the record number and page where the contract or
memorandum of the contract is recorded, if the individual is
buying the real property on a contract that provides that the
individual is to pay property taxes on the real property.
(b) In addition to the statement required by subsection (a), the
surviving spouse shall submit to the county auditor for the auditor's
inspection:
(1) for verifications performed before January 1, 2014, a letter
or certificate from the United States Department of Veterans
Affairs; or
(2) a certificate from the Indiana department of veterans'
affairs;
establishing the service of the deceased spouse in the military or naval
forces of the United States before November 12, 1918.
bureau to support the credit.
(c) (b) After January 1, 1996, the tax schedule is as follows:
Year of
Manufacture I
II
III
IV
V
1st $12
$36
$50
$50
$66
2nd 12
30
50
50
57
3rd 12
27
42
50
50
4th 12
24
33
50
50
5th 12
18
24
48
50
6th 12
12
18
36
50
7th 12
12
12
24
42
8th 12
12
12
18
24
9th 12
12
12
12
12
10th 12
12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
IX
X
1st $84
$103
$123
$150
$172
2nd 74
92
110
134
149
3rd 63
77
93
115
130
4th 52
64
78
98
112
5th 50
52
64
82
96
6th 50
50
50
65
79
7th 49
50
50
52
65
8th 30
40
50
50
53
9th 18
21
34
40
50
10th 12
12
12
12
12
and thereafter
Year of
Manufacture XI
XII
XIII
XIV
XV
1st $207
$250
$300
$350
$406
2nd 179
217
260
304
353
3rd 156
189
225
265
307
4th 135
163
184
228
257
5th 115
139
150
195
210
6th 94
114
121
160
169
7th 78
94
96
132
134
8th 64
65
65
91
91
9th 50
50
50
50
50
10th 21
26
30
36
42
and thereafter
Year of
Manufacture XVI XVII
1st $469 $532
2nd 407 461
3rd 355 398
4th 306 347
5th 261 296
6th 214 242
7th 177 192
8th 129 129
9th 63 63
10th 49 50
and thereafter.
(1) "Eligible veteran or surviving spouse" means any of the following:
(A) A World War I veteran who is a resident of Indiana.
(B) An individual described in subdivision (2), (3), or (4).
(2) "Partially disabled veteran" means an individual who meets the conditions specified in IC 6-1.1-12-13(a)(1) through IC 6-1.1-12-13(a)(3).
(3) "Surviving spouse" means a surviving spouse:
(A) whose deceased spouse is described by subdivision (2) or (4) at the time of the deceased spouse's death; or
(B) who is described in IC 6-1.1-12-16(a)(1) and IC 6-1.1-12-16(a)(2).
(4) "Totally disabled veteran" means an individual who meets the conditions specified in IC 6-1.1-12-14(a)(1) through IC 6-1.1-12-14(a)(3).
(b) Each year, an eligible veteran or surviving spouse to whom the Indiana department of veterans' affairs has issued a certificate of eligibility for the credit provided by this section is entitled to a
credit against the eligible veteran or surviving spouse's annual
license excise tax in an amount determined in STEP FOUR of the
following STEPS:
STEP ONE: Determine one (1) of the following amounts:
(A) If the eligible veteran or surviving spouse is a World
War I veteran who is a resident of Indiana, the result of
this STEP is the maximum deduction specified in
IC 6-1.1-12-17.4(a).
(B) If the eligible veteran or surviving spouse is a partially
disabled veteran or the surviving spouse of a partially
disabled veteran, the result of this STEP is the maximum
deduction specified in IC 6-1.1-12-13(a).
(C) If the eligible veteran or surviving spouse is a surviving
spouse described in subsection (a)(3)(B), the result of this
STEP is the maximum deduction specified in
IC 6-1.1-12-16(a).
(D) If the eligible veteran or surviving spouse is a totally
disabled veteran or the surviving spouse of a totally
disabled veteran, the result of this STEP is the maximum
deduction specified in IC 6-1.1-12-14(a).
STEP TWO: Determine the amount of the property tax
deduction that the eligible veteran or surviving spouse is
actually claiming for the year, if any, under IC 6-1.1-12-13,
IC 6-1.1-12-14, IC 6-1.1-12-16, or IC 6-1.1-12-17.4, as
applicable.
STEP THREE: Determine:
(A) the STEP ONE result; minus
(B) the STEP TWO result.
STEP FOUR: Multiply:
(A) the STEP THREE result; by
(B) two percent (2%);
rounding the result to the nearest dollar.
(1) the property tax deductions under IC 6-1.1-12- 13, IC 6-1.1-12-14, and IC 6-1.1-12-16; and
(2) the annual license excise tax credit under IC 6-6-5-5.7.
(b) The Indiana department of veterans' affairs may maintain
a data base of the certificates of eligibility issued under subsection
(a) and provide for access to the data base for purposes of
verification by:
(1) the county auditors;
(2) the bureau of motor vehicles; and
(3) any other governmental entity in Indiana that administers
tax benefits for veterans.
