Introduced Version
HOUSE BILL No. 1285
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-12-26.1; IC 6-1.1-12-27.1.
Synopsis: Solar power property tax exemption. Provides a 100%
property tax assessed value deduction for a solar power device used to
generate electricity that is installed after December 31, 2011.
Effective: January 1, 2012 (retroactive).
Yarde
January 10, 2012, read first time and referred to Committee on Ways and Means.
Introduced
Second Regular Session 117th General Assembly (2012)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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HOUSE BILL No. 1285
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-12-26.1; (12)IN1285.1.1. -->
SECTION 1. IC 6-1.1-12-26.1 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2012 (RETROACTIVE)]: Sec. 26.1. (a)
This section applies only to a solar power device that is installed
after December 31, 2011.
(b) This section does not apply to a solar power device that is
owned or operated by:
(1) a public utility (as defined in IC 8-1-2-1(a)); or
(2) another entity that provides electricity at wholesale or
retail for consideration, other than a person who:
(A) participates in a net metering program offered by an
electric utility; or
(B) is the owner or host of the solar power device site and
a person consumes on the site the equivalent amount of
electricity that is generated by the solar power device on
an annual basis even if the electricity is sold to a public
utility.
(c) For purposes of this section, "solar power device" means a
device, such as a solar thermal, a photovoltaic, or other solar
energy system, that is designed to use the radiant light or heat from
the sun to produce electricity.
(d) The owner of real property equipped with a solar power
device that is assessed as a real property improvement may have
deducted annually from the assessed value of the real property an
amount equal to:
(1) the assessed value of the real property with the solar
power device included; minus
(2) the assessed value of the real property without the solar
power device.
(e) The owner of a solar power device that is assessed as:
(1) distributable property under IC 6-1.1-8; or
(2) personal property;
may have deducted annually the assessed value of the solar power
device.
SOURCE: IC 6-1.1-12-27.1; (12)IN1285.1.2. -->
SECTION 2. IC 6-1.1-12-27.1, AS AMENDED BY P.L.113-2010,
SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012 (RETROACTIVE)]: Sec. 27.1. Except as provided
in sections 36 and 44 of this chapter and subject to section 45 of this
chapter, a person who desires to claim the deduction provided by
section 26
or 26.1 of this chapter 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 real property,
or
mobile home,
manufactured home, or solar power device is subject
to assessment. With respect to real property
or a solar power device
that is assessed as distributable property under IC 6-1.1-8 or as
personal property, the person must file the statement during the year
for which the person desires to obtain the deduction. Except as
provided in sections 36 and 44 of this chapter and subject to section 45
of this chapter, with respect to a mobile home which is not assessed as
real property, the person must file the statement during the twelve (12)
months before March 31 of each year for which the person desires to
obtain the deduction. The person must:
(1) own the real property, mobile home, or manufactured home
or
own the solar power device; or
(2) be buying the real property, mobile home,
or manufactured
home,
or solar power device under contract;
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, or 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.
SOURCE: ; (12)IN1285.1.3. -->
SECTION 3. [EFFECTIVE JANUARY 1, 2012 (RETROACTIVE)]
(a) IC 6-1.1-12-26.1, as added by this act, applies to property taxes
first due and payable after 2012. A deduction statement filed
before September 1, 2012, under IC 6-1.1-12-27.1, as amended by
this act, is considered timely filed for purposes of obtaining the
deduction under IC 6-1.1-12-26.1, as added by this act, in 2012 for
property taxes first due and payable in 2013.
(b) This SECTION expires January 1, 2014.
SOURCE: ; (12)IN1285.1.4. -->
SECTION 4.
An emergency is declared for this act.