Bill Text: IN SB0152 | 2013 | Regular Session | Engrossed
Bill Title: Property tax assessments.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2013-05-13 - Public Law 235 [SB0152 Detail]
Download: Indiana-2013-SB0152-Engrossed.html
Citations Affected: IC 6-1.1; IC 6-6.
Synopsis: Property tax assessments. Provides that in the case of real
property that is the subject of a property tax appeal in which the gross
assessed value is reduced by the property tax assessment board of
appeals (PTABOA), if the assessed value is increased above the
amount determined by the PTABOA the assessor has the burden of
proving that the assessment is correct. Specifies that this provision does
not apply to real property that was valued using the income
capitalization approach in an appeal. Specifies that when a taxpayer is
entitled to interest, the interest shall be computed using the rate in
effect for each particular year covered by a refund or credit. Specifies
that when a taxpayer is required to pay interest, the interest shall be
computed using the rate in effect for each particular year in which the
interest accrued. Allows veterans with qualifying disabilities who do
not own certain types of taxable property to claim credits against the
motor vehicle excise tax. Allows the surviving spouses of qualified
veterans and World War I veterans who do not own those types of
taxable property to claim the credits. Specifies that the amount of the
credit is the lesser of the claimant's excise tax liability or $70. Provides
that the maximum number of vehicles for which credits may be
claimed is two. (Current law allows such veterans to apply any excess
property tax deduction amount to the motor vehicle excise tax as a
credit, but owning property is a requirement for claiming the property
tax deduction and applying its excess to the excise tax.)
Effective: July 1, 2013.
(HOUSE SPONSOR _ DAVIS)
January 7, 2013, read first time and referred to Committee on Tax and Fiscal Policy.
January 29, 2013, amended, reported favorably _ Do Pass.
January 31, 2013, read second time, ordered engrossed. Engrossed.
February 4, 2013, read third time, passed. Yeas 49, nays 0.
February 26, 2013, read first time and referred to Committee on Ways and Means.
April 4, 2013, amended, reported _ Do Pass.
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
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) This section applies to assessment dates after 2013.
(c) If the gross assessed value of real property for an assessment date that follows the latest assessment date that was the subject of an appeal described in subsection (a) is increased above the gross assessed value of the real property for the latest assessment date covered by the appeal, the county assessor or township assessor (if any) making the assessment has the burden of proving that the assessment is correct.
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 5. (a) When a claim for refund filed under section
1 of this chapter is allowed either by the county board of
commissioners, the department of local government finance, the
Indiana board, or the Indiana tax court on appeal, the claimant is
entitled to a refund. The amount of the refund shall equal the amount
of the claim so allowed plus, with respect to claims for refund filed
after December 31, 2001, interest at the rate established for excess tax
payments by the commissioner of the department of state revenue
under IC 6-8.1-10-1 from the date on which the taxes were paid or
payable, whichever is later, to the date of the refund. The interest shall
be computed using the rate in effect for each particular year
covered by the refund. The county auditor shall, without an
appropriation being required, issue a warrant to the claimant payable
from the county general fund for the amount due the claimant under
this section.
(b) In the June or December settlement and apportionment of taxes,
or both the June and December settlement and apportionment of taxes,
immediately following a refund made under this section the county
auditor shall deduct the amount refunded from the gross tax collections
of the taxing units for which the refunded taxes were originally paid
and shall pay the amount so deducted into the general fund of the
county. However, the county auditor shall make the deductions and
payments required by this subsection not later than the December
settlement and apportionment.
(1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were originally due;
(2) the assessment upon which a taxpayer has been paying taxes under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a petition for review or a judicial proceeding has been pending is less than the assessment that results from the final determination of the petition for review or judicial proceeding; or
(3) the collection of certain ad valorem property taxes has been enjoined under IC 33-26-6-2, and under the final determination of the petition for judicial review the taxpayer is liable for at least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall pay interest on the taxes the taxpayer is required to pay as a result of an
action or a determination described in subsection (a) at the rate
established by the commissioner of the department of state revenue
under IC 6-8.1-10-1 from the original due date or dates for those taxes
to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first. The interest shall be computed using the rate
in effect for each particular year in which the interest accrued.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in excess
of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established under
Section 6621(c)(1) of the Internal Revenue Code in effect on the
original due date or dates for those taxes from the original due date or
dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection (b)
or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.1 or 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to pay
as a result of the action or determination at least thirty (30)
days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid the
amount of taxes resulting from the action or determination shall, to the
extent that the penalty is not waived under section 10.1 or 10.7 of this
chapter, begin paying the penalty prescribed in section 10 of this
chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the result
of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred.
(1) presented by the taxpayer to the assessor before; or
(2) introduced by the taxpayer at;
the hearing held by the county property tax assessment board of appeals. An appraisal may not be required by the county property tax assessment board of appeals or the assessor in a proceeding before the
county property tax assessment board of appeals or in a preliminary
informal meeting under IC 6-1.1-15-1(h)(2).
(b) For purposes of this section and except as provided in subsection
(c), the interest shall be computed:
(1) from the date on which the taxes were paid or due, whichever
is later, to the date of the refund or credit; and
(2) using the rate in effect under IC 6-8.1-10-1 for each
particular year covered by the refund or credit.
If a taxpayer is sent a provisional tax statement and is later sent a final
or reconciling tax statement, interest shall be computed after the date
on which the taxes were paid or first due under the provisional tax
statement, whichever is later, through the date of the refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a refund
or credit does not make a written request for the refund or credit to the
county auditor within forty-five (45) days after the final determination
of the county property tax assessment board of appeals, the state board
of tax commissioners, the department of local government finance, the
Indiana board, or the tax court that entitles the taxpayer to the refund
or credit. In the case of a taxpayer described in this subsection, the
interest shall be computed from the date on which the taxes were paid
or due to the date that is forty-five (45) days after the final
determination of the county property tax assessment board of appeals,
the state board of tax commissioners, the department of local
government finance, the Indiana board of tax review, or the Indiana tax
court. In any event, a property tax refund or credit must be issued not
later than ninety (90) days after the request is received.
(b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit under any of the following:
(1) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of the United States during any of its wars.
(B) The individual received an honorable discharge.
(C) The individual has a disability with a service connected disability of ten percent (10%) or more.
(D) The individual's disability is evidenced by:
(i) a pension certificate, an award of compensation, or a
disability compensation check issued by the United
States Department of Veterans Affairs; or
(ii) 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 credit under this section.
(E) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-13.
(2) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of
the United States for at least ninety (90) days.
(B) The individual received an honorable discharge.
(C) The individual either:
(i) has a total disability; or
(ii) is at least sixty-two (62) years of age and has a
disability of at least ten percent (10%).
(D) The individual's disability is evidenced by:
(i) a pension certificate or an award of compensation
issued by the United States Department of Veterans
Affairs; or
(ii) 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 credit under this section.
(E) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-14.
(3) The individual meets both of the following requirements:
(A) The individual is the surviving spouse of any of the
following:
(i) An individual who would have been eligible for a
credit under this section if the individual had been alive
in 2013 and this section had been in effect in 2013.
(ii) An individual who received a credit under this
section in the previous calendar year.
(iii) A World War I veteran.
(B) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16.
(c) The amount of the credit that may be claimed under this
section is equal to the lesser of the following:
(1) The amount of the excise tax liability for the individual's
vehicle as determined under section 5 of this chapter.
(2) Seventy dollars ($70).
(d) The maximum number of motor vehicles for which an
individual may claim a credit under this section is two (2).
(e) An individual may not claim a credit under both:
(1) this section; and
(2) section 5(b) of this chapter.
