Bill Text: IN SB0267 | 2010 | Regular Session | Introduced
Bill Title: Property tax appeal adjustments.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-11 - First reading: referred to Committee on Tax and Fiscal Policy [SB0267 Detail]
Download: Indiana-2010-SB0267-Introduced.html
Citations Affected: IC 6-1.1-15.
Synopsis: Property tax appeal adjustments. Requires the resolution of
an issue in an appeal of a property tax assessment, deduction, or
exemption to be carried over to the assessment, deduction, or
exemption for subsequent years, unless for the subsequent year: (1)
changes in circumstances make the resolution inapplicable; or (2)
another appeal is initiated.
Effective: January 1, 2010 (retroactive).
January 11, 2010, read first time and referred to Committee on Tax and Fiscal Policy.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) The assessment of the taxpayer's tangible property.
(2) A deduction for which a review under this section is authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice of an action referred to in subsection (a) is given to the taxpayer, the taxpayer shall also be informed in writing of:
(1) the opportunity for a review under this section, including a preliminary informal meeting under subsection (h)(2) with the county or township official referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain a review under this section.
(c) In order to obtain a review of an assessment or deduction effective for the assessment date to which the notice referred to in subsection (b) applies, the taxpayer must file a notice in writing with the county or township official referred to in subsection (a) not later than forty-five (45) days after the date of the notice referred to in subsection (b).
(d) A taxpayer may obtain a review by the county board of the assessment of the taxpayer's tangible property effective for an assessment date for which a notice of assessment is not given as described in subsection (b). To obtain the review, the taxpayer must file a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. The right of a taxpayer to obtain a review under this subsection for an assessment date for which a notice of assessment is not given does not relieve an assessing official of the duty to provide the taxpayer with the notice of assessment as otherwise required by this article. The notice to obtain a review must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the tax statement mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment.
(e) A change in an assessment made as a result of a notice for review filed by a taxpayer under subsection (d) after the time prescribed in subsection (d) becomes effective for the next assessment date.
(f) The written notice filed by a taxpayer under subsection (c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary informal meeting with the official referred to in subsection (a).
(h) A county or township official who receives a notice for review filed by a taxpayer under subsection (c) or (d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or deduction was determined;
(D) providing to the taxpayer information about the statutes, rules, and guidelines that govern the determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary meeting, the official referred to in subsection (a) shall forward to the county auditor and the county board the results of the conference on a form prescribed by the department of local government finance that must be completed and signed by the taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of all assessment or deduction issues in the review, a statement of:
(A) those issues; and
(B) the assessed value of the tangible property or the amount of the deduction that results from the resolution of those issues in the manner agreed to by the taxpayer and the official.
(2) If the taxpayer and the official do not agree on the resolution of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official agree; and
(ii) the issues on which the taxpayer and the official disagree.
(j) If the county board receives a form referred to in subsection (i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give notice to the taxpayer, the county board, the county assessor, and the county auditor of the assessment or deduction in the amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible property, the county board may reserve the right to change the assessment under IC 6-1.1-13.
(k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in subsection (i) not later than one hundred twenty (120) days after the date of the notice for review filed by the taxpayer under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection not later than one hundred eighty (180) days after the date of that notice. The county board shall, by mail, give notice of the date, time, and place fixed for the hearing to the taxpayer and the county or township official with whom the taxpayer filed the notice for review. The taxpayer and the county or township official with whom the taxpayer filed the notice for review are parties to the proceeding before the county board.
(l) At the hearing required under subsection (k):
(1) the taxpayer may present the taxpayer's reasons for disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(m) The official referred to in subsection (a) may not require the taxpayer to provide documentary evidence at the preliminary informal meeting under subsection (h). The county board may not require a taxpayer to file documentary evidence or summaries of statements of testimonial evidence before the hearing required under subsection (k). If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(n) The county board shall prepare a written decision resolving all of the issues under review. The county board shall, by mail, give notice of its determination not later than one hundred twenty (120) days after the hearing under subsection (k) to the taxpayer, the official referred to
in subsection (a), the county assessor, and the county auditor.
(o) If the maximum time elapses:
(1) under subsection (k) for the county board to hold a hearing; or
(2) under subsection (n) for the county board to give notice of its
determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
(p) This subsection applies if the assessment for which a notice of
review is filed increased the assessed value of the assessed property by
more than five percent (5%) over the assessed value finally determined
for the immediately preceding assessment date. The county assessor or
township assessor making the assessment has the burden of proving
that the assessment is correct.
(1) A determination by a county board that:
(A) results from a review initiated under section 1 of this chapter; and
(B) for which a review by the Indiana board is not initiated under section 3 of this chapter.
(2) A determination by the Indiana board that:
(A) results from:
(i) a review initiated under section 3 of this chapter; or
(ii) a rehearing under section 5 of this chapter; and
(B) for which a review by the Indiana board is not initiated under section 5 of this chapter.
(3) A determination by a county board that results from a remand under section 8 of this chapter.
(b) As used in this section, "review resolution" refers to the resolution of issues in a review that is concluded with a determination referred to in subsection (a).
(c) If a determination referred to in subsection (a) applies to the assessment of real property, the review resolution applies for:
(1) the assessment date for which the review was initiated; and
(2) except as provided in subsection (k), each subsequent assessment date before the next general reassessment of real property under IC 6-1.1-4-4.
(d) The township assessor or, the county assessor if there is no
township assessor for the township, shall:
(1) immediately after a determination referred to in
subsection (a) is made, determine whether the review
resolution is reflected in the assessments of the real property
for the assessment dates referred to in subsection (c)(2); and
(2) subject to subsection (l), if the review resolution is not
reflected as described in subdivision (1), issue a new notice of
assessment for the real property for each of the assessment
dates referred to in subsection (c)(2) that reflects the review
resolution.
(e) If a determination referred to in subsection (a) applies to the
assessment of a mobile home or a manufactured home under
IC 6-1.1-7-5, the review resolution applies for:
(1) the assessment date for which the review was initiated;
and
(2) except as provided in subsection (k), each subsequent
assessment date.
(f) The township assessor, or the county assessor if there is no
township assessor for the township, shall:
(1) immediately after a determination referred to in
subsection (a) is made, determine whether the review
resolution is reflected in the assessments of the mobile home
or a manufactured home for the assessment dates referred to
in subsection (e)(2); and
(2) subject to subsection (l), if the review resolution is not
reflected as described in subdivision (1), issue a new notice of
assessment for the mobile home or manufactured home for
each of the assessment dates referred to in subsection (e)(2)
that reflects the review resolution.
(g) If a determination referred to in subsection (a) applies to a
deduction referred to in section 1(a)(2) of this chapter, the review
resolution applies for:
(1) the assessment date for which the review was initiated;
and
(2) except as provided in subsection (k), each subsequent
assessment date.
(h) The county auditor shall:
(1) immediately after a determination referred to in
subsection (a) is made, determine whether the review
resolution is reflected in the deduction for the assessment
dates referred to in subsection (g)(2); and
(2) subject to subsection (l), if the review resolution is not
reflected as described in subdivision (1), issue a new deduction
notice for each of the assessment dates referred to in
subsection (g)(2) that reflects the review resolution.
(i) If a determination referred to in subsection (a) applies to an
exemption, the review resolution applies for:
(1) the assessment date for which the review was initiated;
and
(2) except as provided in subsection (k), each subsequent
assessment date.
(j) The county auditor shall:
(1) immediately after a determination referred to in
subsection (a) is made, determine whether the review
resolution is reflected in the exemption for the assessment
dates referred to in subsection (i)(2); and
(2) subject to subsection (l), if the review resolution is not
reflected as described in subdivision (1), issue a new
exemption notice for each of the assessment dates referred to
in subsection (i)(2) that reflects the review resolution.
(k) A review resolution does not apply under subsections (c)(2),
(e)(2), (g)(2), or (i)(2) for an assessment, a deduction, or an
exemption for a subsequent year if a review with respect to the
assessment, deduction, or exemption is initiated under this chapter
for the subsequent year.
(l) Subsections (d)(2), (f)(2), (h)(2), and (j)(2):
(1) apply for a subsequent assessment date regardless of
whether the assessment date is for a calendar year that
precedes 2010; and
(2) do not apply if the township assessor, county assessor,
county auditor, or county board determines for a subsequent
assessment date that circumstances of the assessment,
deduction, or exemption have changed to the extent that the
review resolution does not apply for the subsequent
assessment date.
(m) Section 11 of this chapter applies to the following that result
under this section:
(1) An assessment reduction.
(2) The application of a deduction, or an increase in the
deduction amount.
(3) The application of an exemption, or an increase in the
exemption amount.
