Bill Text: IN HB1165 | 2013 | Regular Session | Introduced
Bill Title: Installment contracts and property tax deductions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-01-10 - First reading: referred to Committee on Ways and Means [HB1165 Detail]
Download: Indiana-2013-HB1165-Introduced.html
Citations Affected: IC 6-1.1.
Synopsis: Installment contracts and property tax deductions.
Consolidates duplicated provisions setting conditions for granting of
deductions for property being sold under an installment contract into
a single section. Provides that property subject to an installment
contract does not qualify for a property tax deduction unless the
installment contract is an enforceable contract. Requires that contracts
for the sale of real property that are entered into after May 31, 2013,
must specify the total contract price for the sale of the property.
Effective: Upon passage.
January 10, 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.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) provides that one (1) or more individuals purchasing the real property, mobile home, or manufactured home are to pay property taxes on the real property, mobile home, or manufactured home; and
(2) is recorded in the county recorder's office or referenced in a memorandum of the contract that is recorded in the county recorder's office.
(b) For property taxes first due and payable after December 31, 2013, "qualified installment contract" means a contract that:
(1) is for the sale of real property, a mobile home, or a manufactured home; and
(2) meets the requirements specified under IC 6-1.1-12-39.
(1) mortgaged real property, an installment loan financed mobile home that is not assessed as real property, or an installment loan financed manufactured home that is not assessed as real property, with the mortgage or installment loan instrument recorded with the county recorder's office, that the person owns;
(2) real property, a mobile home that is not assessed as real property, or a manufactured home that is not assessed as real property that the person is buying under a qualified installment contract;
(3) real property, a mobile home that is not assessed as real property, or a manufactured home that the person owns or is buying on a qualified installment contract
(b) Except as provided in section 40.5 of this chapter, the total amount of the deduction which the person may receive under this section for a particular year is:
(1) the balance of the mortgage or qualified installment contract indebtedness (including a home equity line of credit) on the assessment date of that year;
(2) one-half (1/2) of the assessed value of the real property, mobile home, or manufactured home; or
(3) three thousand dollars ($3,000);
whichever is least.
(c) A person 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 qualified installment contract
(d) The person must:
(1) own the real property, mobile home, or manufactured home; or
(2) be buying the real property, mobile home, or manufactured home under a qualified installment contract;
on the date the statement is filed under section 2 of this chapter.
(b) Subject to subsection (c), to apply for the deduction under section 1 of this chapter with respect to real property, the person recording the mortgage, home equity line of credit, qualified installment contract, or memorandum of the qualified installment contract with the county recorder may file a written statement with the county recorder containing the information described in subsection (e)(1), (e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and (e)(8). The statement must be prepared on the form prescribed by the department of local government finance and be signed by the property owner or qualified installment contract purchaser under the penalties of perjury. The form must have a place for the county recorder to insert the record number and page where the mortgage, home equity line of credit, qualified installment contract, or memorandum of the qualified installment contract is recorded. Upon receipt of the form and the recording of the mortgage, home equity line of credit, qualified installment contract, or memorandum of the qualified installment contract, the county recorder shall insert on the form the record number and page where the mortgage, home equity line of credit, qualified installment contract, or memorandum of the qualified installment contract is recorded and forward the completed form to the county auditor. The county recorder may not impose a charge for the county recorder's duties under this subsection. The statement must be completed and dated in the calendar year for which the person wishes to obtain the deduction and filed with the county recorder on or before January 5 of the immediately succeeding calendar year.
(c) With respect to:
(1) real property as an alternative to a filing under subsection (b); or
(2) a mobile home that is not assessed as real property or a
manufactured home that is not assessed as real property;
to apply for a deduction under section 1 of this chapter, a person who
desires to claim the deduction may file a statement in duplicate, on
forms prescribed by the department of local government finance, with
the auditor of the county in which the real property, mobile home not
assessed as real property, or manufactured home not assessed as real
property is located. With respect to real property, the statement must
be completed and dated in the calendar year for which the person
wishes to obtain the deduction and filed with the county auditor on or
before January 5 of the immediately succeeding calendar year. 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. In addition to the
statement required by this subsection, a qualified installment contract
buyer who desires to claim the deduction must submit a copy of the
recorded qualified installment contract or recorded memorandum of
the qualified installment contract, which must contain a legal
description sufficient to meet the requirements of IC 6-1.1-5, with the
first statement that the buyer files under this section with respect to a
particular parcel of real property.
(d) Upon receipt of:
(1) the statement under subsection (b); or
(2) the statement under subsection (c) and the recorded qualified
installment contract or recorded memorandum of the qualified
installment contract;
the county auditor shall assign a separate description and identification
number to the parcel of real property being sold under the qualified
installment contract.
(e) The statement referred to in subsections (b) and (c) must be
verified under penalties for perjury. The statement must contain the
following information:
(1) The balance of the person's mortgage, home equity line of
credit, or qualified installment contract indebtedness that is
recorded in the county recorder's office on the assessment date of
the year for which the deduction is claimed.
(2) The assessed value of the real property, mobile home, or
manufactured home.
(3) The full name and complete residence address of the person
and of the mortgagee or qualified installment contract seller.
(4) The name and residence of any assignee or bona fide owner or holder of the mortgage, home equity line of credit, or qualified installment contract, if known, and if not known, the person shall state that fact.
(5) The record number and page where the mortgage, qualified installment contract, or memorandum of the qualified installment contract is recorded.
(6) A brief description of the real property, mobile home, or manufactured home which is encumbered by the mortgage or home equity line of credit or sold under the qualified installment contract.
(7) If the person is not the sole legal or equitable owner of the real property, mobile home, or manufactured home, the exact share of the person's interest in it.
(8) The name of any other county in which the person has applied for a deduction under this section and the amount of deduction claimed in that application.
(f) The authority for signing a deduction application filed under this section may not be delegated by the real property, mobile home, or manufactured home owner or qualified installment contract buyer to any person except upon an executed power of attorney. The power of attorney may be contained in the recorded mortgage, qualified installment contract, or memorandum of the qualified installment contract, or in a separate instrument.
(g) A closing agent (as defined in section 43(a)(2) of this chapter) is not liable for any damages claimed by the property owner or qualified installment contract purchaser because of:
(1) the closing agent's failure to provide the written statement described in subsection (b);
(2) the closing agent's failure to file the written statement described in subsection (b);
(3) any omission or inaccuracy in the written statement described in subsection (b) that is filed with the county recorder by the closing agent; or
(4) any determination made with respect to a property owner's or qualified installment contract purchaser's eligibility for the deduction under section 1 of this chapter.
(h) The county recorder may not refuse to record a mortgage, qualified installment contract, or memorandum because the written statement described in subsection (b):
(1) is not included with the mortgage, home equity line of credit, qualified installment contract, or memorandum of the qualified
installment contract;
(2) does not contain the signatures required by subsection (b);
(3) does not contain the information described in subsection (e);
or
(4) is otherwise incomplete or inaccurate.
(i) The form prescribed by the department of local government
finance under subsection (b) and the instructions for the form must
both include a statement:
(1) that explains that a person is not entitled to a deduction under
section 1 of this chapter unless the person has a balance on the
person's mortgage or qualified installment contract indebtedness
that is recorded in the county recorder's office (including any
home equity line of credit that is recorded in the county recorder's
office) that is the basis for the deduction; and
(2) that specifies the penalties for perjury.
(j) The department of local government finance shall develop a
notice:
(1) that must be displayed in a place accessible to the public in
the office of each county auditor;
(2) that includes the information described in subsection (i); and
(3) that explains that the form prescribed by the department of
local government finance to claim the deduction under section 1
of this chapter must be signed by the property owner or qualified
installment contract purchaser under the penalties of perjury.
(1) the individual is at least sixty-five (65) years of age on or before December 31 of the calendar year preceding the year in which the deduction is claimed;
(2) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under a qualified installment contract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deduction is claimed did not exceed twenty-five thousand dollars ($25,000);
(3) the individual has:
(A) owned the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction; or
(B) been buying the real property, mobile home, or manufactured home under a qualified installment contract
(4) the individual and any individuals covered by subdivision (2)(B) reside on the real property, mobile home, or manufactured home;
(5) the assessed value of the real property, mobile home, or manufactured home does not exceed one hundred eighty-two thousand four hundred thirty dollars ($182,430);
(6) the individual receives no other property tax deduction for the year in which the deduction is claimed, except the deductions provided by sections 1, 37, (for assessment dates after February 28, 2008) 37.5, and 38 of this chapter; and
(7) the person:
(A) owns the real property, mobile home, or manufactured home; or
(B) is buying the real property, mobile home, or manufactured home under a qualified installment contract;
on the date the statement required by section 10.1 of this chapter is filed.
(b) Except as provided in subsection
(1) one-half (1/2) of the assessed value of the real property; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(c) Except as provided in subsection
(1) one-half (1/2) of the assessed value of the mobile home or manufactured home; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(d) An individual may not be denied the deduction provided under
this section because the individual is absent from the real property,
mobile home, or manufactured home while in a nursing home or
hospital.
(e) For purposes of this section, if real property, a mobile home, or
a manufactured home is owned by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the age requirement
is satisfied if any one (1) of the tenants is at least sixty-five (65) years
of age.
(f) A surviving spouse is entitled to the deduction provided by this
section if:
(1) the surviving spouse is at least sixty (60) years of age on or
before December 31 of the calendar year preceding the year in
which the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at least
sixty-five (65) years of age at the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed in
subsection (a)(2) through (a)(7).
(g) An individual who has sold real property to another person
under a contract that provides that the contract buyer is to pay the
property taxes on the real property may not claim the deduction
provided under this section against that real property.
(h) (g) In the case of tenants covered by subsection (a)(2)(B), if all
of the tenants are not at least sixty-five (65) years of age, the deduction
allowed under this section shall be reduced by an amount equal to the
deduction multiplied by a fraction. The numerator of the fraction is the
number of tenants who are not at least sixty-five (65) years of age, and
the denominator is the total number of tenants.
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.
(b) The statement referred to in subsection (a) shall be in affidavit
form or require verification under penalties of perjury. The statement
must be filed in duplicate if the applicant owns, or is buying under a
qualified installment contract, real property, a mobile home, or a
manufactured home subject to assessment in more than one (1) county
or in more than one (1) taxing district in the same county. The
statement shall contain:
(1) the source and exact amount of gross income received by the
individual and the individual's spouse during the preceding
calendar year;
(2) the description and assessed value of the real property, mobile
home, or manufactured home;
(3) the individual's full name and complete residence address;
(4) the record number and page where the qualified installment
contract or memorandum of the qualified installment contract is
recorded if the individual is buying the real property, mobile
home, or manufactured home on a qualified installment contract;
and
(5) any additional information which the department of local
government finance may require.
(c) In order to substantiate the deduction statement, the applicant
shall submit for inspection by the county auditor a copy of the
applicant's and a copy of the applicant's spouse's income tax returns for
the preceding calendar year. If either was not required to file an income
tax return, the applicant shall subscribe to that fact in the deduction
statement.
office, and if:
(1) the individual is blind or the individual has a disability;
(2) the real property, mobile home, or manufactured home is
principally used and occupied by the individual as the individual's
residence;
(3) the individual's taxable gross income for the calendar year
preceding the year in which the deduction is claimed did not
exceed seventeen thousand dollars ($17,000); and
(4) 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 a qualified installment contract;
on the date the statement required by section 12 of this chapter is
filed.
(b) For purposes of this section, taxable gross income does not
include income which is not taxed under the federal income tax laws.
(c) For purposes of this section, "blind" has the same meaning as the
definition contained in IC 12-7-2-21(1).
(d) For purposes of this section, "individual with a disability" means
a person unable to engage in any substantial gainful activity by reason
of a medically determinable physical or mental impairment which:
(1) can be expected to result in death; or
(2) has lasted or can be expected to last for a continuous period of
not less than twelve (12) months.
(e) An individual with a disability filing a claim under this section
shall submit proof of disability in such form and manner as the
department shall by rule prescribe. Proof that a claimant is eligible to
receive disability benefits under the federal Social Security Act (42
U.S.C. 301 et seq.) shall constitute proof of disability for purposes of
this section.
(f) An individual with a disability not covered under the federal
Social Security Act shall be examined by a physician and the
individual's status as an individual with a disability determined by
using the same standards as used by the Social Security Administration.
The costs of this examination shall be borne by the claimant.
(g) 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 qualified installment 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.
(b) Proof of blindness may be supported by:
(1) the records of the division of family resources or the division of disability and rehabilitative services; or
(2) the written statement of a physician who is licensed by this state and skilled in the diseases of the eye or of a licensed optometrist.
(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) 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 a qualified installment 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.
assessed as real property, or manufactured home not assessed as real
property that the individual is buying under a qualified installment
contract), that provides that the individual is to pay property taxes on
the real property, mobile home, or manufactured home if the contract
or a memorandum of the 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) 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 a qualified installment 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.
(b) In addition to the statement, the individual shall submit to the county auditor for the auditor's inspection:
(1) 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) 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.
value of his or her tangible property, or real property, mobile home not
assessed as real property, or manufactured home not assessed as real
property that the surviving spouse is buying under a qualified
installment contract, that provides that the surviving spouse is to pay
property taxes on the real property, mobile home, or manufactured
home, if the contract or a memorandum of the contract is recorded in
the county recorder's office, and if:
(1) the deceased spouse served in the military or naval forces of
the United States before November 12, 1918;
(2) the deceased spouse received an honorable discharge; and
(3) the surviving spouse:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under a qualified installment contract;
on the date the statement required by section 17 of this chapter is
filed.
(b) A surviving spouse who receives the deduction provided by this
section may not receive the deduction provided by section 13 of this
chapter. However, he or she may receive any other deduction which he
or she is entitled to by law.
(c) 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.
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 qualified installment
contract or memorandum of the qualified installment 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.
In addition to the statement, the surviving spouse shall submit to the
county auditor for the auditor's inspection a letter or certificate from the
United States 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.
(1) the real property, mobile home, or manufactured home is the veteran's principal residence;
(2) the assessed valuation of the real property, mobile home, or manufactured home does not exceed two hundred six thousand five hundred dollars ($206,500);
(3) the veteran owns the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction; and
(4) the veteran:
(A) owns the real property, mobile home, or manufactured home; or
(B) is buying the real property, mobile home, or manufactured home under a qualified installment contract;
on the date the statement required by section 17.5 of this chapter is filed.
(b) An individual may not be denied the deduction provided by this section because the individual is absent from the individual's principal
residence while in a nursing home or hospital.
(c) For purposes of this section, if real property, a mobile home, or
a manufactured home is owned by a husband and wife as tenants by the
entirety, only one (1) deduction may be allowed under this section.
However, the deduction provided in this section applies if either spouse
satisfies the requirements prescribed in subsection (a).
(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 with respect to that real property, mobile home, or
manufactured home.
(b) The statement required under this section shall be in affidavit form or require verification under penalties of perjury. The statement shall be filed in duplicate if the veteran has, or is buying under a qualified installment contract, real property in more than one (1) county or in more than one (1) taxing district in the same county. The statement shall contain:
(1) a description and the assessed value of the real property, mobile home, or manufactured home;
(2) the veteran's full name and complete residence address;
(3) the record number and page where the qualified installment contract or memorandum of the qualified installment contract is recorded;
individual is to pay property taxes on the real property, mobile
home, or manufactured home; and
(4) any additional information which the department of local
government finance may require.
(1) the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records; or
(2) the last known address of the most recent owner shown in the transfer book.
(b) An individual who receives a deduction provided under section 1, 9, 11, 13, 14, 16, or 17.4 of this chapter in a particular year and who becomes ineligible for the deduction in the following year shall notify the auditor of the county in which the real property, mobile home, or manufactured home for which the individual claims the deduction is located of the individual's ineligibility in the year in which the individual becomes ineligible. An individual who becomes ineligible for a deduction under section 37 of this chapter shall notify the county auditor of the county in which the property is located in conformity with section 37 of this chapter.
(c) The auditor of each county shall, in a particular year, apply a deduction provided under section 1, 9, 11, 13, 14, 16, 17.4, or 37 of this chapter to each individual who received the deduction in the preceding year unless the auditor determines that the individual is no longer eligible for the deduction.
(d) An individual who receives a deduction provided under section 1, 9, 11, 13, 14, 16, 17.4, or 37 of this chapter for property that is
jointly held with another owner in a particular year and remains eligible
for the deduction in the following year is not required to file a
statement to reapply for the deduction following the removal of the
joint owner if:
(1) the individual is the sole owner of the property following the
death of the individual's spouse;
(2) the individual is the sole owner of the property following the
death of a joint owner who was not the individual's spouse; or
(3) the individual is awarded sole ownership of the property in a
divorce decree.
However, for purposes of a deduction under section 37 of this chapter,
if the removal of the joint owner occurs before the date that a notice
described in IC 6-1.1-22-8.1(b)(9) is sent, the county auditor may, in
the county auditor's discretion, terminate the deduction for assessment
dates after January 15, 2012, if the individual does not comply with the
requirement in IC 6-1.1-22-8.1(b)(9), as determined by the county
auditor, before January 1, 2013. Before the county auditor terminates
the deduction because the taxpayer claiming the deduction did not
comply with the requirement in IC 6-1.1-22-8.1(b)(9) before January
1, 2013, the county auditor shall mail notice of the proposed
termination of the deduction to the last known address of each person
liable for any property taxes or special assessment, as shown on the tax
duplicate or special assessment records or the last known address of the
most recent owner shown in the transfer book.
(e) A trust entitled to a deduction under section 9, 11, 13, 14, 16,
17.4, or 37 of this chapter for real property owned by the trust and
occupied by an individual in accordance with section 17.9 of this
chapter is not required to file a statement to apply for the deduction, if:
(1) the individual who occupies the real property receives a
deduction provided under section 9, 11, 13, 14, 16, 17.4, or 37 of
this chapter in a particular year; and
(2) the trust remains eligible for the deduction in the following
year.
However, for purposes of a deduction under section 37 of this chapter,
the individuals that qualify the trust for a deduction must comply with
the requirement in IC 6-1.1-22-8.1(b)(9) before January 1, 2013.
(f) A cooperative housing corporation (as defined in 26 U.S.C. 216)
that is entitled to a deduction under section 37 of this chapter in the
immediately preceding calendar year for a homestead (as defined in
section 37 of this chapter) is not required to file a statement to apply for
the deduction for the current calendar year if the cooperative housing
corporation remains eligible for the deduction for the current calendar
year. However, the county auditor may, in the county auditor's
discretion, terminate the deduction for assessment dates after January
15, 2012, if the individual does not comply with the requirement in
IC 6-1.1-22-8.1(b)(9), as determined by the county auditor, before
January 1, 2013. Before the county auditor terminates a deduction
because the taxpayer claiming the deduction did not comply with the
requirement in IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the
county auditor shall mail notice of the proposed termination of the
deduction to:
(1) the last known address of each person liable for any property
taxes or special assessment, as shown on the tax duplicate or
special assessment records; or
(2) the last known address of the most recent owner shown in the
transfer book.
(g) An individual who:
(1) was eligible for a homestead credit under IC 6-1.1-20.9
(repealed) for property taxes imposed for the March 1, 2007, or
January 15, 2008, assessment date; or
(2) would have been eligible for a homestead credit under
IC 6-1.1-20.9 (repealed) for property taxes imposed for the March
1, 2008, or January 15, 2009, assessment date if IC 6-1.1-20.9 had
not been repealed;
is not required to file a statement to apply for a deduction under section
37 of this chapter if the individual remains eligible for the deduction in
the current year. An individual who filed for a homestead credit under
IC 6-1.1-20.9 (repealed) for an assessment date after March 1, 2007 (if
the property is real property), or after January 1, 2008 (if the property
is personal property), shall be treated as an individual who has filed for
a deduction under section 37 of this chapter. However, the county
auditor may, in the county auditor's discretion, terminate the deduction
for assessment dates after January 15, 2012, if the individual does not
comply with the requirement in IC 6-1.1-22-8.1(b)(9), as determined
by the county auditor, before January 1, 2013. Before the county
auditor terminates the deduction because the taxpayer claiming the
deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9)
before January 1, 2013, the county auditor shall mail notice of the
proposed termination of the deduction to the last known address of
each person liable for any property taxes or special assessment, as
shown on the tax duplicate or special assessment records, or to the last
known address of the most recent owner shown in the transfer book.
(h) If a county auditor terminates a deduction because the taxpayer
claiming the deduction did not comply with the requirement in
IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the county auditor shall
reinstate the deduction if the taxpayer provides proof that the taxpayer
is eligible for the deduction and is not claiming the deduction for any
other property.
(i) A taxpayer owning property described in section 37(k) 37(j) of
this chapter is not required to file a statement to apply for the deduction
provided by section 37 of this chapter for a calendar year beginning
after December 31, 2008, if the property owned by the taxpayer
remains eligible for the deduction for that calendar year. However, the
county auditor may terminate the deduction for assessment dates after
January 15, 2012, if the individual residing on the property owned by
the taxpayer does not comply with the requirement in
IC 6-1.1-22-8.1(b)(9), as determined by the county auditor, before
January 1, 2013. Before the county auditor terminates a deduction
because the individual residing on the property did not comply with the
requirement in IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the
county auditor shall mail notice of the proposed termination of the
deduction to:
(1) the last known address of each person liable for any property
taxes or special assessment, as shown on the tax duplicate or
special assessment records; or
(2) the last known address of the most recent owner shown in the
transfer book.
(1) the total increase in assessed value resulting from the rehabilitation; or
(2) eighteen thousand seven hundred twenty dollars ($18,720) per rehabilitated dwelling unit.
The owner is entitled to this deduction annually for a five (5) year period.
(b) For purposes of this section, the term "rehabilitation" means significant repairs, replacements, or improvements to an existing structure which are intended to increase the livability, utility, safety, or value of the property under rules adopted by the department of local government finance.
(c) For the purposes of this section, the term "owner" or "property owner" includes any person who has the legal obligation, or has
otherwise assumed the obligation, to pay the real property taxes on the
rehabilitated property.
(d) The deduction provided by this section applies only:
(1) for the rehabilitation of residential real property which is
located within this state and which is described in one (1) of the
following classifications:
(A) A single family dwelling if before rehabilitation the
assessed value (excluding any exemptions or deductions) of
the improvements does not exceed thirty-seven thousand four
hundred forty dollars ($37,440).
(B) A two (2) family dwelling if before rehabilitation the
assessed value (excluding exemptions or deductions) of the
improvements does not exceed forty-nine thousand nine
hundred twenty dollars ($49,920).
(C) A dwelling with more than two (2) family units if before
rehabilitation the assessed value (excluding any exemptions or
deductions) of the improvements does not exceed eighteen
thousand seven hundred twenty dollars ($18,720) per dwelling
unit; and
(2) if the property owner:
(A) owns the residential real property; or
(B) is buying the residential real property under a qualified
installment contract;
on the assessment date of the year in which an application must
be filed under section 20 of this chapter.
(1) one hundred twenty-four thousand eight hundred dollars ($124,800) for a single family dwelling unit; or
(2) three hundred thousand dollars ($300,000) for any other type of property.
(b) For purposes of this section, the term "property" means a building or structure which was erected at least fifty (50) years before
the date of application for the deduction provided by this section. The
term "property" does not include land.
(c) For purposes of this section, the term "rehabilitation" means
significant repairs, replacements, or improvements to an existing
structure that are intended to increase the livability, utility, safety, or
value of the property under rules adopted by the department of local
government finance.
(d) The deduction provided by this section applies only if the
property owner:
(1) owns the property; or
(2) is buying the property under a qualified installment contract;
on the assessment date of the year in which an application must be filed
under section 24 of this chapter.
(1) own the real property, mobile home, or manufactured home or own the solar power device;
(2) be buying the real property, mobile home, manufactured home, or solar power device under a qualified installment contract; or
(3) be leasing the real property from the real property owner and be subject to assessment and property taxation with respect to the solar power device;
on the date the statement is filed under this section. 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. On verification of the statement by
the assessor of the township in which the real property, mobile home,
manufactured home, or solar power device is subject to assessment, or
the county assessor if there is no township assessor for the township,
the county auditor shall allow the deduction.
(1) own the real property, mobile home, or manufactured home; or
(2) be buying the real property, mobile home, or manufactured home under a qualified installment contract;
on the date the statement is filed under this section. On verification of the statement by the assessor of the township in which the real property or mobile home is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.
(b) For each calendar year which begins after December 31, 1979, and before January 1, 1988, the owner of a coal conversion system which is used to process coal is entitled to a deduction from the assessed value of the system. The amount of the deduction for a particular calendar year equals the product of:
(1) ninety-five percent (95%) of the assessed value of the system; multiplied by
(2) a fraction.
The numerator of the fraction is the amount of Indiana coal converted by the system during the immediately preceding calendar year and the denominator of the fraction is the total amount of coal converted by the system during the immediately preceding calendar year.
(c) The deduction provided by this section applies only if the property owner:
(1) owns the property; or
(2) is buying the property under a qualified installment contract;
on the assessment date for which the deduction applies.
(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a hydroelectric power device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of:
(1) the assessed value of the real property or mobile home with the hydroelectric power device; minus
(2) the assessed value of the real property or mobile home without the hydroelectric power device.
(c) The deduction provided by this section applies only if the property owner:
(1) owns the real property or mobile home; or
(2) is buying the real property or mobile home under a qualified installment contract;
on the date the statement is filed under section 35.5 of this chapter.
(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a geothermal energy heating or cooling device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of:
(1) the assessed value of the real property or mobile home with the geothermal heating or cooling device; minus
(2) the assessed value of the real property or mobile home without the geothermal heating or cooling device.
(c) The deduction provided by this section applies only if the property owner:
(1) owns the real property or mobile home; or
(2) is buying the real property or mobile home under a qualified installment contract;
on the date the statement is filed under section 35.5 of this chapter.
(b) As used in this section, "qualified building" means a building designed and constructed to systematically use qualified materials throughout the building.
(c) For purposes of this section, building materials are "qualified materials" if at least sixty percent (60%) of the materials' dry weight consists of coal combustion products.
(d) The owner of a qualified building, as determined by the center for coal technology research, is entitled to a property tax deduction for not more than three (3) years. The amount of the deduction equals the product of:
(1) the assessed value of the qualified building; multiplied by
(2) five percent (5%).
(e) The deduction provided by this section applies only if the building owner:
(1) owns the building; or
(2) is buying the building under a qualified installment contract;
on the assessment date for which the deduction applies.
(1) "Dwelling" means any of the following:
(A) Residential real property improvements that an individual uses as the individual's residence, including a house or garage.
(B) A mobile home that is not assessed as real property that an individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real property that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of residence:
(A) that is located in Indiana;
(B) that:
(i) the individual owns;
(ii) the individual is buying under a qualified installment contract;
(iii) the individual is entitled to occupy as a tenant-stockholder (as defined in 26 U.S.C. 216) of a cooperative housing corporation (as defined in 26 U.S.C. 216); or
(iv) is a residence described in section 17.9 of this chapter that is owned by a trust if the individual is an individual described in section 17.9 of this chapter; and
(C) that consists of a dwelling and the real estate, not exceeding one (1) acre, that immediately surrounds that dwelling.
Except as provided in subsection
(b) Each year a homestead is eligible for a standard deduction from the assessed value of the homestead for an assessment date. The deduction provided by this section applies to property taxes first due and payable for an assessment date only if an individual has an interest in the homestead described in subsection (a)(2)(B) on:
(1) the assessment date; or
(2) any date in the same year after an assessment date that a statement is filed under subsection
Subject to subsection (c), the auditor of the county shall record and make the deduction for the individual or entity qualifying for the deduction.
(c) Except as provided in section 40.5 of this chapter, the total amount of the deduction that a person may receive under this section for a particular year is the lesser of:
(1) sixty percent (60%) of the assessed value of the real property, mobile home not assessed as real property, or manufactured home not assessed as real property; or
(2) forty-five thousand dollars ($45,000).
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 with respect to that real property, mobile home, or
manufactured home.
(e) (d) Except as provided in sections 17.8 and 44 of this chapter
and subject to section 45 of this chapter, an individual who desires to
claim the deduction provided by this section must file a certified
statement in duplicate, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
homestead is located. The statement must include:
(1) the parcel number or key number of the property and the name
of the city, town, or township in which the property is located;
(2) the name of any other location in which the applicant or the
applicant's spouse owns, is buying, or has a beneficial interest in
residential real property;
(3) the names of:
(A) the applicant and the applicant's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is an individual; or
(B) each individual who qualifies property as a homestead
under subsection (a)(2)(B) and the individual's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is not an individual; and
(4) either:
(A) the last five (5) digits of the applicant's Social Security
number and the last five (5) digits of the Social Security
number of the applicant's spouse (if any); or
(B) if the applicant or the applicant's spouse (if any) do not
have a Social Security number, any of the following for that
individual:
(i) The last five (5) digits of the individual's driver's license
number.
(ii) The last five (5) digits of the individual's state
identification card number.
(iii) If the individual does not have a driver's license or a
state identification card, the last five (5) digits of a control
number that is on a document issued to the individual by the
federal government and determined by the department of
local government finance to be acceptable.
If a form or statement provided to the county auditor under this section,
IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
part or all of the Social Security number of a party or other number
described in subdivision (4)(B) of a party, the telephone number and
the Social Security number or other number described in subdivision
(4)(B) included are confidential. The statement may be filed in person
or by mail. If the statement is mailed, the mailing must be postmarked
on or before the last day for filing. The statement applies for that first
year and any succeeding year for which the deduction is allowed. With
respect to real property, the statement must be completed and dated in
the calendar year for which the person desires to obtain the deduction
and filed with the county auditor on or before January 5 of the
immediately succeeding calendar year. With respect to a mobile home
that is not assessed as real property, the person must file the statement
during the twelve (12) months before March 31 of the year for which
the person desires to obtain the deduction.
(f) (e) If an individual who is receiving the deduction provided by
this section or who otherwise qualifies property for a deduction under
this section:
(1) changes the use of the individual's property so that part or all
of the property no longer qualifies for the deduction under this
section; or
(2) is no longer eligible for a deduction under this section on
another parcel of property because:
(A) the individual would otherwise receive the benefit of more
than one (1) deduction under this chapter; or
(B) the individual maintains the individual's principal place of
residence with another individual who receives a deduction
under this section;
the individual must file a certified statement with the auditor of the
county, notifying the auditor of the change of use, not more than sixty
(60) days after the date of that change. An individual who fails to file
the statement required by this subsection is liable for any additional
taxes that would have been due on the property if the individual had
filed the statement as required by this subsection plus a civil penalty
equal to ten percent (10%) of the additional taxes due. The civil penalty
imposed under this subsection is in addition to any interest and
penalties for a delinquent payment that might otherwise be due. One
percent (1%) of the total civil penalty collected under this subsection
shall be transferred by the county to the department of local
government finance for use by the department in establishing and
maintaining the homestead property data base under subsection (i) (h)
and, to the extent there is money remaining, for any other purposes of
the department. This amount becomes part of the property tax liability
for purposes of this article.
(g) (f) The department of local government finance shall adopt rules
or guidelines concerning the application for a deduction under this
section.
(h) (g) This subsection does not apply to property in the first year
for which a deduction is claimed under this section if the sole reason
that a deduction is claimed on other property is that the individual or
married couple maintained a principal residence at the other property
on March 1 in the same year in which an application for a deduction is
filed under this section or, if the application is for a homestead that is
assessed as personal property, on March 1 in the immediately
preceding year and the individual or married couple is moving the
individual's or married couple's principal residence to the property that
is the subject of the application. Except as provided in subsection (n),
(m), the county auditor may not grant an individual or a married couple
a deduction under this section if:
(1) the individual or married couple, for the same year, claims the
deduction on two (2) or more different applications for the
deduction; and
(2) the applications claim the deduction for different property.
(i) (h) The department of local government finance shall provide
secure access to county auditors to a homestead property data base that
includes access to the homestead owner's name and the numbers
required from the homestead owner under subsection (e)(4) (d)(4) for
the sole purpose of verifying whether an owner is wrongly claiming a
deduction under this chapter or a credit under IC 6-1.1-20.4,
IC 6-1.1-20.6, or IC 6-3.5.
(j) (i) A county auditor may require an individual to provide
evidence proving that the individual's residence is the individual's
principal place of residence as claimed in the certified statement filed
under subsection (e). (d). The county auditor may limit the evidence
that an individual is required to submit to a state income tax return, a
valid driver's license, or a valid voter registration card showing that the
residence for which the deduction is claimed is the individual's
principal place of residence. The department of local government
finance shall work with county auditors to develop procedures to
determine whether a property owner that is claiming a standard
deduction or homestead credit is not eligible for the standard deduction
or homestead credit because the property owner's principal place of
residence is outside Indiana.
(k) (j) As used in this section, "homestead" includes property that
satisfies each of the following requirements:
(1) The property is located in Indiana and consists of a dwelling
and the real estate, not exceeding one (1) acre, that immediately
surrounds that dwelling.
(2) The property is the principal place of residence of an
individual.
(3) The property is owned by an entity that is not described in
subsection (a)(2)(B).
(4) The individual residing on the property is a shareholder,
partner, or member of the entity that owns the property.
(5) The property was eligible for the standard deduction under
this section on March 1, 2009.
(l) (k) If a county auditor terminates a deduction for property
described in subsection (k) (j) with respect to property taxes that are:
(1) imposed for an assessment date in 2009; and
(2) first due and payable in 2010;
on the grounds that the property is not owned by an entity described in
subsection (a)(2)(B), the county auditor shall reinstate the deduction if
the taxpayer provides proof that the property is eligible for the
deduction in accordance with subsection (k) (j) and that the individual
residing on the property is not claiming the deduction for any other
property.
(m) (l) For assessments assessment dates after 2009, the term
"homestead" includes:
(1) a deck or patio;
(2) a gazebo; or
(3) another residential yard structure, as defined in rules adopted
by the department of local government finance (other than a
swimming pool);
that is assessed as real property and attached to the dwelling.
(n) (m) A county auditor shall grant an individual a deduction under
this section regardless of whether the individual and the individual's
spouse claim a deduction on two (2) different applications and each
application claims a deduction for different property if the property
owned by the individual's spouse is located outside Indiana and the
individual files an affidavit with the county auditor containing the
following information:
(1) The names of the county and state in which the individual's
spouse claims a deduction substantially similar to the deduction
allowed by this section.
(2) A statement made under penalty of perjury that the following
are true:
(A) That the individual and the individual's spouse maintain
separate principal places of residence.
(B) That neither the individual nor the individual's spouse has
an ownership interest in the other's principal place of
residence.
(C) That neither the individual nor the individual's spouse has,
for that same year, claimed a standard or substantially similar
deduction for any property other than the property maintained
as a principal place of residence by the respective individuals.
A county auditor may require an individual or an individual's spouse to
provide evidence of the accuracy of the information contained in an
affidavit submitted under this subsection. The evidence required of the
individual or the individual's spouse may include state income tax
returns, excise tax payment information, property tax payment
information, driver license information, and voter registration
information.
(o) (n) If:
(1) a property owner files a statement under subsection (e) (d) to
claim the deduction provided by this section for a particular
property; and
(2) the county auditor receiving the filed statement determines
that the property owner's property is not eligible for the deduction;
the county auditor shall inform the property owner of the county
auditor's determination in writing. If a property owner's property is not
eligible for the deduction because the county auditor has determined
that the property is not the property owner's principal place of
residence, the property owner may appeal the county auditor's
determination to the county property tax assessment board of appeals
as provided in IC 6-1.1-15. The county auditor shall inform the
property owner of the owner's right to appeal to the county property tax
assessment board of appeals when the county auditor informs the
property owner of the county auditor's determination under this
subsection.
(1) the assessed value of the person's property, including the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52; minus
(2) the assessed value of the person's property, excluding the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52.
(b) To obtain the deduction under this section, a person must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is subject to assessment. In addition to the certified statement, the person must file a certification by the state chemist listing the improvements that were made to comply with the fertilizer storage rules adopted under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52. Subject to section 45 of this chapter, the statement and certification must be filed during the year preceding the year the deduction will first be applied. Upon the verification of the statement and certification by the assessor of the township in which the property is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.
(c) The deduction provided by this section applies only if the person:
(1) owns the property; or
(2) is buying the property under a qualified installment contract;
on the assessment date for which the deduction applies.
(1) The agreement must be an enforceable contract that obligates the owner of:
(A) real property;
(B) a mobile home that is not assessed as real property; or
(C) a manufactured home that is not assessed as real property;
to transfer legal title to and ownership of the real property, mobile home, or manufactured home to a buyer or buyers named in the agreement upon the buyer's payment of the total contract price in one (1) or more installments and in fulfillment of any other conditions or terms that are part of the agreement.
(2) Except as provided in subsection (b), the agreement must provide that the buyer is to pay property taxes on the real property, mobile home, or manufactured home that is the subject of the agreement.
(3) The agreement or a memorandum of the agreement must be recorded in the county recorder's office for the county where the property is located.
(4) A contract for the sale of real property that is entered into after May 31, 2013, must specify the total contract price.
(1) purchasing property under a contract that otherwise qualifies as a qualified installment contract except that the contract does not require the buyer to pay property taxes on the property; and
(2) required to pay property taxes under IC 6-1.1-10-41;
is eligible for a deduction granted by this chapter to the same extent as a person who is buying property under a qualified installment contract that provides the contract buyer is to pay property taxes on the property.
(1) the same information concerning the qualified installment contract that is required for qualified installment contracts that require the buyer to pay property taxes; and
(2) information that indicates that IC 6-1.1-10-41 applies to the property.
(d) An applicant that applies for a deduction under this chapter after May 31, 2013, for property that is being sold under a qualified installment contract does not qualify for a deduction under this article unless the applicant includes in the applicant's application the record number and page where the qualified installment contract or memorandum of the qualified installment contract is recorded.
(e) A person that 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 qualified installment
contract may not claim the deduction provided under this section
with respect to that real property, mobile home, or manufactured
home.
(1) the title is conveyed one (1) or more times; or
(2) one (1) or more qualified installment contracts to purchase are entered into;
after that assessment date and on or before the next succeeding assessment date.
(b) Subsection (a) applies:
(1) only if the title holder or the qualified installment contract buyer on that next succeeding assessment date is eligible for the deduction for that next succeeding assessment date; and
(2) regardless of whether:
(A) one (1) or more grantees of title under subsection (a)(1); or
(B) one (1) or more qualified installment contract purchasers under subsection (a)(2);
files a statement under this chapter to claim the deduction.
(c) A deduction applies under subsection (a) for only one (1) year. The requirements of this chapter for filing a statement to apply for a deduction under this chapter apply to subsequent years.
(d) If:
(1) a statement is filed under this chapter in a calendar year to claim a deduction under this chapter with respect to real property; and
(2) the eligibility criteria for the deduction are met;
the deduction applies for the assessment date in that calendar year and for the property taxes due and payable based on the assessment for that assessment date.
(e) If:
(1) a statement is filed under this chapter in a twelve (12) month filing period designated under this chapter to claim a deduction under this chapter with respect to a mobile home or a
manufactured home not assessed as real property; and
(2) the eligibility criteria for the deduction are met;
the deduction applies for the assessment date in that twelve (12) month
period and for the property taxes due and payable based on the
assessment for that assessment date.
(1) except as provided in subsection (h), mail to the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or to the last known address of the most recent owner shown in the transfer book; and
(2) transmit by written, electronic, or other means to a mortgagee maintaining an escrow account for a person who is liable for any property taxes or special assessments, as shown on the tax duplicate or special assessment records;
a statement in the form required under subsection (b). However, for property taxes first due and payable in 2008, the county treasurer may choose to use a tax statement that is different from the tax statement prescribed by the department under subsection (b). If a county chooses to use a different tax statement, the county must still transmit (with the tax bill) the statement in either color type or black-and-white type.
(b) The department of local government finance shall prescribe a form, subject to the approval of the state board of accounts, for the statement under subsection (a) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes and special assessments.
(2) A breakdown showing the total property tax and special assessment liability and the amount of the taxpayer's liability that will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes and special assessments billed in the tax statement are to be used.
(5) A comparison showing any change in the assessed valuation for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and special assessment liability for the property as compared to the previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to each
taxing unit in which the property is located in the current year
and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law that are available in the taxing district where the
property is located.
(B) All property tax deductions that are available in the taxing
district where the property is located.
(C) The procedure and deadline for filing for any available
homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and each deduction.
(D) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(E) The forms that must be filed for an appeal or a petition
described in clause (D).
(F) The procedure and deadline that a taxpayer must follow
and the forms that must be used if a credit or deduction has
been granted for the property and the taxpayer is no longer
eligible for the credit or deduction.
(G) Notice that an appeal described in clause (D) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the taxes
payable on that property.
The department of local government finance shall provide the
explanation required by this subdivision to each county treasurer.
(8) A checklist that shows:
(A) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and all property tax deductions; and
(B) whether each homestead credit and property tax deduction
applies in the current statement for the property transmitted
under subsection (a).
(9) This subdivision applies to any property for which a deduction
or credit is listed under subdivision (8) if the notice required
under this subdivision was not provided to a taxpayer on a
reconciling statement under IC 6-1.1-22.5-12. The statement must
include in 2010, 2011, and 2012 a notice that must be returned by
the taxpayer to the county auditor with the taxpayer's verification
of the items required by this subdivision. The notice must explain
the tax consequences and applicable penalties if a taxpayer
unlawfully claims a standard deduction under IC 6-1.1-12-37 on:
(A) more than one (1) parcel of property; or
(B) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for the standard
deduction.
The notice must include a place for the taxpayer to indicate, under
penalties of perjury, for each deduction and credit listed under
subdivision (8), whether the property is eligible for the deduction
or credit listed under subdivision (8). The notice must also
include a place for each individual who qualifies the property for
a deduction or credit listed in subdivision (8) to indicate the name
of the individual and the name of the individual's spouse (if any),
as the names appear in the records of the United States Social
Security Administration for the purposes of the issuance of a
Social Security card and Social Security number (or that they use
as their legal names when they sign their names on legal
documents), and either the last five (5) digits of each individual's
Social Security number or, if an individual does not have a Social
Security number, the numbers required from the individual under
IC 6-1.1-12-37(e)(4)(B). IC 6-1.1-12-37(d)(4)(B). The notice
must explain that the taxpayer must complete and return the
notice with the required information and that failure to complete
and return the notice may result in disqualification of property for
deductions and credits listed in subdivision (8), must explain how
to return the notice, and must be on a separate form printed on
paper that is a different color than the tax statement. The notice
must be prepared in the form prescribed by the department of
local government finance and include any additional information
required by the department of local government finance. This
subdivision expires January 1, 2015.
(c) The county treasurer may mail or transmit the statement one (1)
time each year at least fifteen (15) days before the date on which the
first or only installment is due. Whenever a person's tax liability for a
year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this
chapter, a statement that is mailed must include the date on which the
installment is due and denote the amount of money to be paid for the
installment. Whenever a person's tax liability is due in two (2)
installments, a statement that is mailed must contain the dates on which
the first and second installments are due and denote the amount of
money to be paid for each installment. If a statement is returned to the
county treasurer as undeliverable and the forwarding order is expired,
the county treasurer shall notify the county auditor of this fact. Upon
receipt of the county treasurer's notice, the county auditor may, at the
county auditor's discretion, treat the property as not being eligible for
any deductions under IC 6-1.1-12 or any homestead credits under
IC 6-1.1-20.4 and IC 6-3.5-6-13.
(d) All payments of property taxes and special assessments shall be
made to the county treasurer. The county treasurer, when authorized by
the board of county commissioners, may open temporary offices for the
collection of taxes in cities and towns in the county other than the
county seat.
(e) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (b).
(f) The information to be included in the statement under subsection
(b) must be simply and clearly presented and understandable to the
average individual.
(g) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated
as a reference to this section.
(h) Transmission of statements and other information under this
subsection applies in a county only if the county legislative body adopts
an authorizing ordinance. Subject to subsection (i), in a county in
which an ordinance is adopted under this subsection for property taxes
and special assessments first due and payable after 2009, a person may,
in any manner permitted by subsection (n), direct the county treasurer
and county auditor to transmit the following to the person by electronic
mail:
(1) A statement that would otherwise be sent by the county
treasurer to the person by regular mail under subsection (a)(1),
including a statement that reflects installment payment due dates
under section 9.5 or 9.7 of this chapter.
(2) A provisional tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under
IC 6-1.1-22.5-6.
(3) A reconciling tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under any of the
following:
(A) Section 9 of this chapter.
(B) Section 9.7 of this chapter.
(C) IC 6-1.1-22.5-12, including a statement that reflects installment payment due dates under IC 6-1.1-22.5-18.5.
(4) Any other information that:
(A) concerns the property taxes or special assessments; and
(B) would otherwise be sent:
(i) by the county treasurer or the county auditor to the person by regular mail; and
(ii) before the last date the property taxes or special assessments may be paid without becoming delinquent.
The information listed in this subsection may be transmitted to a person by using electronic mail that provides a secure Internet link to the information.
(i) For property with respect to which more than one (1) person is liable for property taxes and special assessments, subsection (h) applies only if all the persons liable for property taxes and special assessments designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).
(j) Before 2010, the department of local government finance shall create a form to be used to implement subsection (h). The county treasurer and county auditor shall:
(1) make the form created under this subsection available to the public;
(2) transmit a statement or other information by electronic mail under subsection (h) to a person who, at least thirty (30) days before the anticipated general mailing date of the statement or other information, files the form created under this subsection:
(A) with the county treasurer; or
(B) with the county auditor; and
(3) publicize the availability of the electronic mail option under this subsection through appropriate media in a manner reasonably designed to reach members of the public.
(k) The form referred to in subsection (j) must:
(1) explain that a form filed as described in subsection (j)(2) remains in effect until the person files a replacement form to:
(A) change the person's electronic mail address; or
(B) terminate the electronic mail option under subsection (h); and
(2) allow a person to do at least the following with respect to the electronic mail option under subsection (h):
(A) Exercise the option.
(B) Change the person's electronic mail address.
(C) Terminate the option.
(D) For a person other than an individual, designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).
(E) For property with respect to which more than one (1) person is liable for property taxes and special assessments, designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).
(l) The form created under subsection (j) is considered filed with the county treasurer or the county auditor on the postmark date or on the date it is electronically submitted. If the postmark is missing or illegible, the postmark is considered to be one (1) day before the date of receipt of the form by the county treasurer or the county auditor.
(m) The county treasurer shall maintain a record that shows at least the following:
(1) Each person to whom a statement or other information is transmitted by electronic mail under this section.
(2) The information included in the statement.
(3) Whether the county treasurer received a notice that the person's electronic mail was undeliverable.
(n) A person may direct the county treasurer and county auditor to transmit information by electronic mail under subsection (h) on a form prescribed by the department submitted:
(1) in person;
(2) by mail; or
(3) in an online format developed by the county and approved by the department.
