Bill Text: IN HB1241 | 2011 | Regular Session | Introduced
Bill Title: Senior citizen property tax exemption.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-01-12 - First reading: referred to Committee on Ways and Means [HB1241 Detail]
Download: Indiana-2011-HB1241-Introduced.html
Citations Affected: IC 6-1.1-10-45; IC 6-1.1-11-3; IC 6-1.1-11-4.
Synopsis: Senior citizen property tax exemption. Provides a property
tax exemption for the homestead of an individual who is at least 65
years of age.
Effective: March 1, 2011 (retroactive).
January 12, 2011, read first time and referred to Committee on Ways and Means.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) "Homestead" has the meaning set forth in IC 6-1.1-12-37.
(2) "Qualifying interest" means the interest of an individual who:
(A) uses property as the individual's principal place of residence; and
(B) has an interest in property or in the owner of property that would qualify the property for a standard deduction under IC 6-1.1-12-37.
(b) This subsection applies to exemptions for an assessment date occurring after January 15, 2011. A homestead is exempt from property taxation if an individual who has a qualifying interest in the homestead:
(1) either:
(A) is or will be at least sixty-five (65) years of age; or
(B) is the spouse of an individual who:
(i) uses the homestead as the individual's principal place of residence; and
(ii) is or will be at least sixty-five (65) years of age;
on the last day of the year containing the assessment date to which the exemption applies (if the homestead is real property) and the last date of the year immediately preceding the year containing the assessment date to which the exemption applies (if the homestead is personal property); and
(2) has or will have continuously used the homestead as the individual's principal place of residence for at least ten (10) years ending on the last day of the year containing the assessment date to which the exemption applies (if the homestead is real property) and the last date of the year immediately preceding the year containing the assessment date to which the exemption applies (if the homestead is personal property).
(c) Regardless of the age of a surviving spouse or the number of years in which a surviving spouse resides in a homestead, a surviving spouse of a deceased individual who qualified for an exemption under subsection (b) on the deceased individual's date of death continues to qualify for an exemption under subsection (b), if the homestead was the principal place of residence of the surviving spouse and the deceased individual on the date of the individual's death.
(d) For purposes of this section, an admission to a health care facility (as defined in IC 16-18-2-161) or a facility in an adjacent state that is equivalent to a health care facility (as defined in IC 16-18-2-161) shall not be treated as changing the individual's principal place of residence.
(1) December 31 immediately following an assessment date, if the application is for an exemption under IC 6-1.1-10-45 for
real property;
(2) March 31 immediately following an assessment date, if the
application is for an exemption under IC 6-1.1-10-45 for
personal property; and
(3) May 15 immediately following an assessment date, if the
application is for an exemption other than an exemption
under IC 6-1.1-10-45;
on forms prescribed by the department of local government finance.
Except as provided in sections 1, 3.5, and 4 of this chapter, the
application applies only for the taxes imposed for the year for which
the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property,
identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during the
time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
assessor's record kept under IC 6-1.1-4-25(a) that shows the calculation
of the assessed value of the real property for the assessment date for
which the exemption is claimed. Upon receipt of the exemption
application, the county assessor shall examine that record and
determine if the real property for which the exemption is claimed is
properly assessed. If the county assessor determines that the real
property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct the
township assessor to notify the county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal property
tax return. The claim or application may be filed on or with a personal
property tax return not more than thirty (30) days after the filing date
for the personal property tax return, regardless of whether an extension
of the filing date has been granted under IC 6-1.1-3-7.
(b) The exemption application referred to in section 3 of this chapter is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the bureau of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3 or 3.5 of this chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described in IC 6-1.1-10-21;
(B) tangible property owned by a church or religious society used for educational purposes described in IC 6-1.1-10-16; or
(C) other tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes described in IC 6-1.1-10-16;
(2) the exemption application referred to in section 3 or 3.5 of this chapter was filed properly at least once for a religious use under IC 6-1.1-10-21 or an educational, literary, scientific, religious, or charitable use under IC 6-1.1-10-16; and
(3) the property continues to meet the requirements for an exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21.
A change in ownership of property does not terminate an exemption of the property if after the change in ownership the property continues to meet the requirements for an exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21. However, if title to any of the real property subject to the exemption changes or any of the tangible property subject to the exemption is used for a nonexempt purpose after the date of the last properly filed exemption application, the person that obtained the exemption or the current owner of the property shall notify the county assessor for the county where the tangible property is located of the change in the year that the change occurs. The notice must be in the form prescribed by the department of local government finance. If the county assessor discovers that title to property granted an exemption described in IC 6-1.1-10-16 or IC 6-1.1-10-21 has changed, the county assessor shall notify the persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title and indicate that the county auditor will suspend the exemption for the property until the persons provide the county assessor with an affidavit, signed under penalties of perjury, that identifies the new owners of the property and indicates that the property continues to meet the requirements for an exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. Upon receipt of the affidavit, the county assessor shall reinstate the exemption for the years for which the exemption was suspended and each year thereafter that the property continues to meet the requirements for an exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16.
(e) The exemption application referred to in section 3 of this chapter is not required if:
(1) the exemption is for a homestead under IC 6-1.1-10-45;
(2) the application was filed properly at least once for a homestead under IC 6-1.1-10-45; and
(3) the property continues to meet the requirements for an exemption under IC 6-1.1-10-45.
A change in ownership of property does not terminate an exemption of the property if, after the change in ownership, the property continues to meet the requirements for an exemption under IC 6-1.1-10-45. If the county assessor discovers that title to property granted an exemption described in IC 6-1.1-10-45 has changed, the county assessor shall notify the persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title and indicate that the county auditor will suspend the exemption for the property until the persons provide the county assessor with an affidavit, signed under penalties of perjury, that identifies the new owners of the property and indicates that the property continues to meet the requirements for an exemption under IC 6-1.1-10-45. Upon receipt of the affidavit, the county assessor shall reinstate the exemption for the years for which the exemption was suspended and each year thereafter that the property continues to meet the requirements for an exemption under IC 6-1.1-10-45.
