Bill Text: IN SB0522 | 2013 | Regular Session | Amended
Bill Title: Property tax deadlines and procedures.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-03-05 - First reading: referred to Committee on Ways and Means [SB0522 Detail]
Download: Indiana-2013-SB0522-Amended.html
Citations Affected: IC 6-1.1; IC 6-6; IC 36-1; IC 36-2; IC 36-9;
noncode.
property tax installment dates to May 20 and November 20. Requires that property tax statements must be sent at least 30 days before the first installment is due. Requires the department of local government finance to certify to each county the assessed values tentatively determined for public utilities by June 1. Changes dates for the delivery of certain reports to the department of local government finance. Organizes deduction application procedures in a new chapter of law.
Effective: July 1, 2013.
January 14, 2013, read first time and referred to Committee on Appropriations.
February 12, 2013, pursuant to Senate Rule 68(b), reassigned to Committee on Local
Government.
February 21, 2013, amended, reported favorably _ Do Pass.
February 25, 2013, read second time, amended, ordered engrossed.
Digest Continued
Provides that eligibility for a deduction or exemption is determined on the assessment date and subsequent changes in owners or the property do not affect eligibility. Allows a county fiscal body to adopt an ordinance to authorize a homestead to receive a standard deduction (and any other deduction or credit that is available to property that has a standard deduction) if the homestead becomes eligible for a standard deduction after a change in ownership. Requires the legislative council to provide for the introduction of legislation in the 2014 session of the general assembly to make conforming amendments to provisions of the law not included in this act.
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.
refers to the due date specified in IC 6-1.1-7-7(a) or
IC 6-1.1-22-9(a) for the first installment payment of property taxes
assessed for a year, regardless of whether a taxpayer is permitted
under a law or an ordinance to pay an installment of property
taxes on a different date.
(1) March 1 in a year ending before January 1, 2015; and
(2) January 1 in a year beginning after December 31, 2014.
(b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:
(1) January 15 in a year ending before January 1, 2016; and
(2) January 1 in a year beginning after December 31, 2015.
(b) Personal property which is subject to assessment and taxation shall be assessed annually in the manner prescribed in this article.
(c) Real property which is subject to assessment and taxation shall be assessed in the manner and at the times prescribed in this article.
(d) This section applies to assessment dates described in section 1.5(a)(2) and 1.5(b)(2) of this chapter. The true tax value of tangible property that is subject to assessment in a year shall be determined as of the assessment date in that year. Except as otherwise expressly provided by law enacted after July 1, 2013, a change in use, value, character, or ownership of tangible property after an assessment date shall not be considered in determining the true tax value of the tangible property for that assessment date.
(1) May 15 for a personal property tax return due for an assessment date in a year ending before January 1, 2015; and
(2) May 1 for a personal property tax return due for an assessment date in a year ending after December 31, 2014.
(1) The filing date for the original personal property tax return, if the taxpayer is not granted an extension in which to file under section 7 of this chapter.
(2) The extension date for the original personal property tax return, if the taxpayer is granted an extension under section 7 of this chapter.
(b) A tax adjustment related to an amended personal property tax return shall be made in conformity with rules adopted under IC 4-22-2 by the department of local government finance.
(c) If a taxpayer wishes to correct an error made by the taxpayer on the taxpayer's original personal property tax return, the taxpayer must file an amended personal property tax return under this section within the time required by subsection (a). A taxpayer may claim on an amended personal property tax return any adjustment or exemption that would have been allowable under any statute or rule adopted by the department of local government finance if the adjustment or exemption had been claimed on the original personal property tax return.
(d) Notwithstanding any other provision, if:
(1) a taxpayer files an amended personal property tax return under this section in order to correct an error made by the taxpayer on the taxpayer's original personal property tax return; and
(2) the taxpayer is entitled to a refund of personal property taxes paid by the taxpayer under the original personal property tax return;
the taxpayer is not entitled to interest on the refund.
(e) If a taxpayer files an amended personal property tax return for an assessment date in a year,
(1) If the assessment date occurs in a year ending before January 1, 2015, the taxpayer shall pay taxes based on the assessed values reported on an amended return only if the amended return is filed before July 16 of that year.
(2) If the assessment date occurs in a year ending after December 31, 2014, the taxpayer shall pay taxes based on the assessed values reported on the amended return only if the amended return is filed on or before April 1 of that year.
(f) If a taxpayer files an amended personal property tax return for an assessment date in a year after July 15 of that year for an assessment date in a year ending before January 1, 2015, and after April 1 of that year for an assessment date in a year beginning after December 31, 2014, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the taxpayer's original personal property tax return. Subject to subsection (l), a taxpayer that paid taxes under this subsection is entitled to a credit in the amount of taxes paid by the taxpayer on the remainder of:
(1) the assessed value reported on the taxpayer's original personal property tax return; minus
(2) the finally determined assessed value that results from the filing of the taxpayer's amended personal property tax return.
Except as provided in subsection (k), the county auditor may apply the credit against the taxpayer's property taxes on personal property payable in the year or years that immediately succeed the year in which the taxes were paid, as applicable. The county is not required to pay interest on any amounts that a taxpayer is entitled to receive as a credit under this section.
(g) A county auditor may carry a credit to which the taxpayer is entitled under subsection (f) forward to the immediately succeeding year or years, as applicable, and use the credit against the taxpayer's property taxes on personal property as follows:
(1) If the amount of the credit to which the taxpayer is initially entitled under subsection (f) does not exceed twenty-five
thousand dollars ($25,000), the county auditor may carry the
credit forward to the year immediately succeeding the year in
which the taxes were paid.
(2) If the amount of the credit to which the taxpayer is initially
entitled under subsection (f) exceeds twenty-five thousand dollars
($25,000), the county auditor may carry the credit forward for not
more than three (3) consecutive years immediately succeeding the
year in which the taxes were paid.
The credit is reduced each time the credit is applied to the taxpayer's
property taxes on personal property in succeeding years by the amount
applied.
(h) If an excess credit remains after the credit is applied in the final
year to which the credit may be carried forward under subsection (g),
the county auditor shall refund to the taxpayer the amount of any
excess credit that remains after application of the credit under
subsection (g) not later than December 31 of the final year to which the
excess credit may be carried.
(i) The taxpayer is not required to file an application for:
(1) a credit under subsection (f) or (g); or
(2) a refund under subsection (h).
(j) Before August 1 of each year, the county auditor shall provide to
each taxing unit in the county an estimate of the total amount of the
credits under subsection (f) or (g) that will be applied against taxes
imposed by the taxing unit that are payable in the immediately
succeeding year.
(k) A county auditor may refund a credit amount to a taxpayer
before the time the credit would otherwise be applied against property
tax payments under this section.
(l) If a person:
(1) files an amended personal property tax return more than six
(6) months, but less than twelve (12) months, after the filing date
or (if the taxpayer is granted an extension under section 7 of this
chapter) the extension date for the original personal property tax
return being amended; and
(2) is entitled to a credit or refund as a result of the amended
return;
the county auditor shall reduce the credit or refund payable to the
person. The amount of the reduction is ten percent (10%) of the credit
or refund amount.
before January 1, 2016, and on or before May 1 of each year that
begins after December 31, 2015, each township assessor (if any) of a
county shall deliver to the county assessor a list which states by taxing
district the total of the personal property assessments as shown on the
personal property returns filed with the township assessor on or before
the filing date of that year and in a county with a township assessor
under IC 36-6-5-1 in every township the township assessor shall deliver
the lists to the county auditor as prescribed in subsection (b).
(b) On or before July 1 of each year that ends before January 1,
2016, and on or before June 1 of each year that begins after
December 31, 2015, each county assessor shall certify to the county
auditor the assessment value of the personal property in every taxing
district.
(c) The department of local government finance shall prescribe the
forms required by this section.
(1) The reassessment plan is subject to approval by the department of local government finance. The department of local government finance shall complete its review and approval of the reassessment plan before:
(A) March 1, 2014; and
(B) January 1 of
(2) The department of local government finance shall determine the classes of real property to be used for purposes of this section.
(3) Except as provided in subsection (b), the reassessment plan must divide all parcels of real property in the county into four (4) different groups of parcels. Each group of parcels must contain approximately twenty-five percent (25%) of the parcels within each class of real property in the county.
(4) Except as provided in subsection (b), all real property in each group of parcels shall be reassessed under the county's reassessment plan once during each four (4) year cycle.
(5) The reassessment of a group of parcels in a particular class of real property shall begin on
(6) The reassessment of parcels:
(A) must include a physical inspection of each parcel of real property in the group of parcels that is being reassessed; and
(B) shall be completed on or before
(7) For real property included in a group of parcels that is reassessed, the reassessment is the basis for taxes payable in the year following the year in which the reassessment is to be completed.
(8) The reassessment plan must specify the dates by which the assessor must submit land values under section 13.6 of this chapter to the county property tax assessment board of appeals.
(9) Subject to review and approval by the department of local government finance, the county assessor may modify the reassessment plan.
(b) A county may submit a reassessment plan that provides for reassessing more than twenty-five percent (25%) of all parcels of real property in the county in a particular year. A plan may provide that all parcels are to be reassessed in one (1) year. However, a plan must cover a four (4) year period. All real property in each group of parcels shall be reassessed under the county's reassessment plan once during each reassessment cycle.
(c) The reassessment of the first group of parcels under a county's reassessment plan shall begin on July 1, 2014, and shall be completed on or before
(d) The department of local government finance may adopt rules to govern the reassessment of property under county reassessment plans.
department of local government finance shall use data in its possession
that is obtained from:
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or state
sales data, government studies, ratio studies, cost and depreciation
tables, and other market analyses.
(b) Using the data described in subsection (a), the department of
local government finance shall propose to establish annual adjustment
factors for the affected tax districts for one (1) or more of the classes
of real property. The proposal may provide for the equalization of
annual adjustment factors in the affected township or county and in
adjacent areas. The department of local government finance shall issue
notice and provide opportunity for hearing in accordance with
IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final
annual adjustment factors.
(c) The annual adjustment factors finally determined by the
department of local government finance after the hearing required
under subsection (b) apply to the annual adjustment of real property
under section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of local
government finance.
(1) March 31st of any year beginning before January 1, 2015, which is not a general election year and in which no general reassessment of real property is made; or
(2) January 31 of any year beginning after December 31, 2014, that is not a general election year and in which no general reassessment of real property is made.
A petition for reassessment of real property applies only to the most recent real property assessment date.
(b) The petition for reassessment must be signed by not less than the following percentage of all the owners of taxable real property who reside in the township:
(1) fifteen percent (15%) for a township which does not contain an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an incorporated city or town which has a population of five thousand (5,000) or less;
(3) four percent (4%) for a township containing all or part of an incorporated city which has a population of more than five thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of an incorporated city which has a population of more than ten thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an incorporated city which has a population of more than fifty thousand (50,000) but not exceeding one hundred fifty thousand (150,000); or
(6) one percent (1%) for a township containing all or part of an incorporated city which has a population of more than one hundred fifty thousand (150,000).
The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of resident owners of taxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.
assessments after February 28, 2015), December 31, 2014), after the
adoption of the resolution of the department of local government
finance, the department may order any reassessment it deems
necessary. The order shall specify the time within which the
reassessment must be completed and the date the reassessment will
become effective.
(1) are permanently flooded or to which access over land is permanently prevented by flooding; and
(2) are not being used for agricultural purposes.
(b) The owner of one (1) or more parcels referred to in subsection (a) may petition the county assessor for a reassessment of the parcel or parcels. Upon receipt of the petition, the county assessor shall:
(1) cause a survey to be made of the parcel or parcels; and
(2) if the parcel or parcels meet the description of subsection (a), order a reassessment of the parcel or parcels.
(c) If the flooding referred to in subsection (a) occurs on or before
(1) the reassessment ordered under subsection (b):
(A) takes effect for:
(I) the assessment date in the current year; and
(ii) the assessment date in the calendar year that immediately precedes the current year; and
(B) treats the parcel or parcels for those assessment dates as:
(I) being permanently flooded; or
(ii) having overland access permanently prevented by flooding;
(2) the property taxes first due and payable in the current year with respect to the parcel or parcels are determined based on the reassessment; and
(3) the property taxes first due and payable in the calendar year that immediately succeeds the current year with respect to the parcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a) occurs after
year and on or before November 11 the second regular property tax
installment due date of the current year and the petition under
subsection (b) is filed not later than December 31 of the current year:
(1) subsection (c)(1) and (c)(3) apply; and
(2) only:
(A) the second installment of property taxes under
IC 6-1.1-22-9(a) first due and payable in the current year with
respect to the parcel or parcels; or
(B) if property taxes are payable by a method other than two
(2) annual installments, one-half (1/2) of the property tax
liability for property taxes first due and payable in the current
year with respect to the parcel or parcels;
is determined based on the reassessment.
(e) This subsection applies only if:
(1) the county assessor orders a reassessment under subsection
(b); and
(2) the property owner pays property taxes in the current year with
respect to the parcel or parcels based on the assessment that
applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based on
the difference in the amount of property taxes paid and the amount of
property taxes determined based on the ordered reassessment. A
property owner is not required to apply for a refund due under this
section. The county auditor shall, without an appropriation being
required, issue a warrant to the property owner payable from the county
general fund for the amount of the refund, if any, due the property
owner.
(f) If:
(1) the county assessor orders a reassessment under subsection
(b); and
(2) when the reassessment is completed the property owner has
not paid property taxes in the current year with respect to the
parcel or parcels based on the assessment that applied before the
ordered reassessment;
the county treasurer shall issue to the property owner tax statements
that reflect property taxes determined based on the reassessment.
(g) The county assessor shall specify in an order under subsection
(b) the time within which the reassessment must be completed and the
date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment date
continues to apply for subsequent assessment dates until the assessor:
(1) determines that circumstances have changed sufficiently to
warrant another reassessment of the property; and
(2) reassesses the property based on the determination under
subdivision (1).
(i) The county auditor and county treasurer shall publish notice of
the availability of a reassessment under this section in accordance with
IC 5-3-1.
(1) The appraisal of one-third (1/3) of the parcels shall be completed before
(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before
(3) The appraisal of all the parcels shall be completed before
(b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).
(b) Each township or county assessor shall provide the notice required by this section by the earlier of:
(1) ninety (90) days after the assessor:
(A) completes the appraisal of a parcel; or
(B) receives a report for a parcel from a professional appraiser or professional appraisal firm; or
(2) April 10 of the year containing the assessment date for which the assessment or reassessment first applies, if the assessment
date occurs in a year that ends before January 1, 2015, and
February 10 of the year containing the assessment date for
which the assessment or reassessment first applies, if the
assessment date occurs in a year that begins after December
31, 2014.
(c) The notice required by this section is in addition to any required
notice of assessment or reassessment included in a property tax
statement under IC 6-1.1-22 or IC 6-1.1-22.5.
(d) The notice required by this section must include notice to the
person of the opportunity to appeal the assessed valuation under
IC 6-1.1-15-1.
(e) Notice of the opportunity to appeal the assessed valuation
required under subsection (d) must include the following:
(1) The procedure that a taxpayer must follow to appeal the
assessment or reassessment.
(2) The forms that must be filed for an appeal of the assessment
or reassessment.
(3) Notice that an appeal of the assessment or reassessment
requires evidence relevant to the true tax value of the taxpayer's
property as of the assessment date.
(b) The township assessor (if any) in a county having a consolidated city, the county assessor if there are no township assessors in a county having a consolidated city, or the county assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all parcels; and
(B) the personal property return characteristics and assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment date
of each year before October 1 of the a year ending before
January 1, 2015, and before September 1 of a year beginning
after December 31, 2014, to:
(A) the legislative services agency; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or the
department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date may
not be overwritten with data for a subsequent assessment date until a
copy of an electronic data file that preserves the data for the particular
assessment date is archived in the manner prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency.
(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation together with estimates of the losses in value that have taken place due to wear and tear, design and plan, or neighborhood influences.
(2) Sales comparison approach, using data for generally comparable property.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(b) The gross rent multiplier method is the preferred method of
valuing:
(1) real property that has at least one (1) and not more than four
(4) rental units; and
(2) mobile homes assessed under IC 6-1.1-7.
(c) A township assessor (if any) or the county assessor is not
required to appraise real property referred to in subsection (a) using the
three (3) appraisal approaches listed in subsection (a) if the assessor
and the taxpayer agree before notice of the assessment is given to the
taxpayer under section 22 of this chapter to the determination of the
true tax value of the property by the assessor using one (1) of those
appraisal approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method and the gross rent multiplier method. If a taxpayer wishes to
have the income capitalization method or the gross rent multiplier
method used in the initial formulation of the assessment of the
taxpayer's property, the taxpayer must submit the necessary information
to the assessor not later than the March 1 assessment date. However,
the taxpayer is not prejudiced in any way and is not restricted in
pursuing an appeal, if the data is not submitted by March 1. the
assessment date. A taxpayer must verify under penalties for perjury
any information provided to the township or county assessor for use in
the application of either method. All information related to earnings,
income, profits, losses, or expenditures that is provided to the assessor
under this section is confidential under IC 6-1.1-35-9 to the same
extent as information related to earnings, income, profits, losses, or
expenditures of personal property is confidential under IC 6-1.1-35-9.
(e) The true tax value of low income rental property (as defined in
section 41 of this chapter) is not determined under subsection (a). The
assessment method prescribed in section 41 of this chapter is the
exclusive method for assessment of that property. This subsection does
not impede any rights to appeal an assessment.
(1) May 15 in each calendar year ending before January 1, 2016; and
(2) May 1 in each calendar year ending after December 31, 2015;
each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.
(b) On or before:
(1) July 1 of each calendar year ending before January 1, 2016; and
(2) June 1 in each calendar year ending after December 31, 2015;
each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance.
(1) a seller of property that is exempt under the seller's ownership; or
(2) a purchaser of property that is exempt under the purchaser's ownership;
from property taxes under IC 6-1.1-10.
(b) Subject to subsections (g) and (h), before filing a conveyance document with the county auditor under IC 6-1.1-5-4, all the parties to the conveyance must do the following:
(1) Complete and sign a sales disclosure form as prescribed by the department of local government finance under section 5 of this chapter. All the parties may sign one (1) form, or if all the parties do not agree on the information to be included on the completed form, each party may sign and file a separate form. For conveyance transactions involving more than two (2) parties, one (1) transferor and one (1) transferee signing the sales disclosure form is sufficient.
(2) Before filing a sales disclosure form with the county auditor, submit the sales disclosure form to the county assessor. The county assessor must review the accuracy and completeness of each sales disclosure form submitted immediately upon receipt of the form and, if the form is accurate and complete, stamp or otherwise approve the form as eligible for filing with the county auditor and return the form to the appropriate party for filing with the county auditor. If multiple forms are filed in a short period,
the county assessor shall process the forms as quickly as possible.
For purposes of this subdivision, a sales disclosure form is
considered to be accurate and complete if:
(A) the county assessor does not have substantial evidence
when the form is reviewed under this subdivision that
information in the form is inaccurate; and
(B) both of the following conditions are satisfied:
(I) The form contains the information required by section
5(a)(1) through 5(a)(16) of this chapter as that section
applies to the conveyance transaction, subject to the
obligation of a party to furnish or correct that information in
the manner required by and subject to the penalty provisions
of section 12 of this chapter. The form may not be rejected
for failure to contain information other than that required by
section 5(a)(1) through 5(a)(16) of this chapter.
(ii) The form is submitted to the county assessor in a format
usable to the county assessor.
(3) File the sales disclosure form with the county auditor.
(c) The auditor shall review each sales disclosure form and process
any deduction for which the form serves as an application under
IC 6-1.1-12-44. The auditor shall forward each sales disclosure form
to the county assessor. The county assessor shall verify the assessed
valuation of the property for the assessment date to which the
application applies and transmit that assessed valuation to the auditor.
The county assessor shall retain the forms for five (5) years. The county
assessor shall forward the sales disclosure form data to the department
of local government finance and the legislative services agency in an
electronic format specified jointly by the department of local
government finance and the legislative services agency on or before
April 1 in a year ending before January 1, 2015, and on or before
February 1 in a year beginning after December 31, 2014. The
county assessor shall forward a copy of the sales disclosure forms to
the township assessors in the county. The forms may be used by the
county assessing officials, the department of local government finance,
and the legislative services agency for the purposes established in
IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules
under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized
purpose.
(d) In a county containing a consolidated city, the auditor shall
review each sales disclosure form and process any deduction for which
the form serves as an application under IC 6-1.1-12-44. The auditor
shall forward the sales disclosure form to the appropriate township
assessor (if any). The township assessor shall verify the assessed
valuation of the property for the assessment date to which the
application applies and transmit that assessed valuation to the auditor.
The township or county assessor shall forward the sales disclosure form
to the department of local government finance and the legislative
services agency in an electronic format specified jointly by the
department of local government finance and the legislative services
agency. The forms may be used by the county assessing officials, the
county auditor, the department of local government finance, and the
legislative services agency for the purposes established in
IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules
under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized
purpose.
(e) If a sales disclosure form includes the telephone number or
Social Security number of a party, the telephone number or Social
Security number is confidential.
(f) County assessing officials, county auditors, and other local
officials may not establish procedures or requirements concerning sales
disclosure forms that substantially differ from the procedures and
requirements of this chapter.
(g) Except as provided in subsection (h), a separate sales disclosure
form is required for each parcel conveyed, regardless of whether more
than one (1) parcel is conveyed under a single conveyance document.
(h) Only one (1) sales disclosure form is required for the
conveyance under a single conveyance document of two (2) or more
contiguous parcels located entirely within a single taxing district.
(1) May 10 and November 10 of the year of assessment, if the assessment date is in a year ending before January 1, 2016; and
(2) May 20 and November 20 of the year of assessment, if the assessment date is in a year beginning after December 31, 2015.
(b) A county council may adopt an ordinance to require an owner to pay
less than twenty-five dollars ($25). If the county council has adopted
such an ordinance, then whenever a tax statement mailed under
IC 6-1.1-22-8.1 shows that an owner's property tax liability for a
particular year for a mobile home is less than twenty-five dollars ($25),
the owner shall pay the entire tax liability for the mobile home for that
year on or before May 10 15 of that year.
(1) make a tentative determination of the distributable property assessed values that are distributable to each taxing unit in Indiana based on the tentative distributable property assessed values determined under section 26 of this chapter; and
(2) certify to the county assessor and the county auditor of each county the distributable property assessed values that the department tentatively determines are distributable to the taxing districts of the county.
The county auditor may use the tentative assessed values received under this subsection in preparation of the certified statement required under IC 6-1.1-17-1. The county auditor shall designate these values as tentative assessment values in the certified statement.
(b) As soon as the department of local government finance determines its final assessments of distributable property, the department shall certify to the county assessor and the county auditor of each county the distributable property assessed values which the department determines are distributable to the taxing districts of the county. In addition, if a public utility company has appealed the department of local government finance's final assessment of the company's distributable property, the department shall notify the county auditor of the appeal.
[EFFECTIVE JULY 1, 2013]: Sec. 1.5. (a) This section applies to an
exemption for:
(1) an assessment date for property other than a mobile home
assessed under IC 6-1.1-7 that occurs in a year that begins
after December 31, 2014; and
(2) an assessment date for a mobile home (including a
manufactured home) assessed under IC 6-1.1-7 that occurs in
a year that begins after December 31, 2015.
(b) An award of an exemption from property taxation for
tangible property for a particular assessment date must be based
on the tangible property's eligibility of the exemption on that
assessment date. An act occurring after the assessment date,
including a change in:
(1) use, value, character, or ownership of the tangible
property; or
(2) the age, disability, or income of any owner, contract buyer,
or possessor of tangible property;
does not affect the eligibility of the tangible property for an
exemption for that assessment date.
(1) May 15 on forms prescribed by the department of local government finance, if the application is filed for an assessment date in a year that ends before January 1, 2015; and
(2) April 1 of the year containing the assessment date, if the application is filed in a year that begins after December 31, 2014.
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. After December 31,
2014, the notice required by this subsection must be sent not later
than April 25 in the year that it is required.
(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) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year that remains eligible for the exemption for the following year is only required to file a statement to apply for the exemption in the years specified in subsection (a), if the use of the not-for-profit corporation's property remains unchanged.
(c) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year which becomes ineligible for the exemption for the following year shall notify the assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before:
(1) May 15 of the year for which it becomes ineligible, if the property becomes ineligible in a year that ends before January 1, 2015; and
(2) April 1 of the year for which it becomes ineligible, if the property becomes ineligible in a year that begins after December 31, 2014.
If a not-for-profit corporation that is receiving an exemption provided under IC 6-1.1-10 changes the use of its tangible property so that part or all of that property no longer qualifies for the exemption, the not-for-profit corporation shall notify the assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before
as appropriate. The county assessor shall immediately notify the
county auditor of the not-for-profit corporation's ineligibility or
disqualification for the exemption. A not-for-profit corporation that
fails to provide the notification required by this subsection is subject to
the penalties set forth in IC 6-1.1-37-9.
(d) For each year that is not a year specified in subsection (a), the
auditor of each county shall apply an exemption provided under
IC 6-1.1-10 to the tangible property owned by a not-for-profit
corporation that received the exemption in the preceding year unless
the county property tax assessment board of appeals determines that the
not-for-profit corporation is no longer eligible for the exemption.
(e) The department of local government finance may at any time
review an exemption provided under this section and determine
whether or not the not-for-profit corporation is eligible for the
exemption.
(1) May
(2) April 1 of each even-numbered year, if the year begins after December 31, 2014;
the county auditor shall provide to the county assessor a list by taxing district of property for which a tax exemption was in effect for the immediately preceding year. Before July 1 of each even-numbered year that ends before January 1, 2015, and on or before June 1 of each even-numbered year that begins after December 31, 2014, the county assessor shall return the list to the county auditor with a notation of any action of the county property tax assessment board of appeals on that year's exemption of each listed property.
(b) The assessor of the county in which property is located shall, in each even-numbered year, mail a notice to the owner of the property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the immediately preceding year; and
(3) the owner is required to file an application for the exemption for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street address, if any, or other common description of the property other than a legal description; and
(2) state that the property will be placed on the county tax duplicate unless the owner applies for an exemption within fifteen
(15) days after the date the notice is mailed.
The county assessor shall, in a year that ends before January 1,
2015, mail any notice required by subsection (b) before June 16 of the
year in which the exemption application should have been filed and,
in a year that begins after December 31, 2014, mail any notice
required by subsection (b) on or before April 25 of the year in
which the exemption application should have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b):
(1) for an assessment date in a year that ends before January
1, 2015, does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed; and
(2) for an assessment date in a year that begins after
December 31, 2014, does not continue an exemption.
(e) This subsection applies to an exemption for an assessment
date in a year that begins after December 31, 2014. An otherwise
sufficient exemption application that is filed after the applicable
date specified in section 3 of this chapter shall be treated as an
exemption application for the immediately following assessment
date.
(1) August 1 of each year, for an assessment date in a year that ends before January 1, 2015; and
(2) July 1 of each year, for an assessment date in a year that begins after December 31, 2014;
the county auditor of each county shall forward to the department of local government finance the duplicate copies of all approved exemption applications.
(b) The department of local government finance may review the approved applications forwarded under subsection (a). The department of local government finance may deny an exemption if the department determines that the property is not tax exempt under the laws of this state. However, before denying an exemption, the department of local government finance must give notice to the applicant, and the department must hold a hearing on the exemption application.
(c) The department shall adopt rules under IC 4-22-2 with respect to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law.
Chapter 11.3. Deduction Procedures
Sec. 1. This chapter applies to deductions authorized under any law for an assessment date occurring:
(1) after December 31, 2014, for tangible property other than mobile homes assessed under IC 6-1.1-7; and
(2) after December 31, 2015, for mobile homes, including manufactured homes, assessed under IC 6-1.1-7.
Sec. 2. As used in this chapter, "application" refers to a claim for a deduction.
Sec. 3. As used in this chapter, "deduction" refers to a deduction from the assessed value of tangible property for a particular assessment date for the purposes of determining the ad valorem property taxes imposed on the tangible property for that assessment date.
Sec. 4. Except as provided in this chapter, an award of a deduction from the assessed value of tangible property for a particular assessment date shall be based on the tangible property's eligibility for the deduction on that assessment date. An act occurring after the assessment date, including a change in:
(1) use, value, character, or ownership of the tangible property; or
(2) the age, disability, or income of any owner, contract buyer, or possessor of tangible property;
does not affect the eligibility of the tangible property for a deduction for that assessment date.
Sec. 5. (a) Except as provided by this chapter, to be eligible for a deduction for a particular assessment date, a person authorized
by law to claim the deduction must file with the appropriate official
a statement claiming the deduction on or before:
(1) April 1 of the year containing the assessment date, if:
(A) the application for the deduction is filed with an official
other than a township assessor or the county assessor; or
(B) the tangible property eligible for the deduction is a
mobile home assessed under IC 6-1.1-7 regardless of
whether the deduction is filed with the county auditor or
another public official; and
(2) June 1 of the year containing the assessment date, if the
tangible property otherwise eligible for the deduction is not a
mobile home assessed under IC 6-1.1-7 and the law requires
the application to be filed with the county auditor.
(b) This subsection applies to a deduction application under any
of the following:
IC 6-1.1-12-20
IC 6-1.1-12-24
IC 6-1.1-12.1-5
IC 6-1.1-12.1-5.3
IC 6-1.1-42-27.
If notice of the assessed valuation or new assessment for a year is
not given to the property owner at least thirty (30) days before the
date specified in subsection (a)(2), the deduction application for a
deduction may be filed not later than thirty (30) days after the date
the notice is mailed to the property owner at the address shown on
the records of the township or county assessor.
(c) A deduction to which this section applies is waived for a
particular assessment date unless a statement meeting the
requirements of law is filed before the date specified in this section.
An otherwise sufficient deduction application that is filed after the
applicable date specified in this chapter shall be treated as a
deduction application for the immediately following assessment
date.
Sec. 6. A deduction application:
(1) must be filed in the form prescribed by the department of
local government finance; and
(2) must contain or be accompanied by the information
required by law, including any information required by rule
adopted by the department of local government finance.
A deduction application may be filed on or with a sales disclosure
form as provided in IC 6-1.1-5.5 and IC 6-1.1-12-44. However, this
chapter applies to the effect of the deduction application on a sales
disclosure form.
Sec. 7. The facts in a deduction application must be verified
under penalties of perjury by a person eligible to claim the
deduction.
Sec. 8. A deduction application may be filed in person, by mail,
or by any other means permitted by law or rule of the department
of local government finance. If mailed, to qualify for a deduction
for a particular assessment date, the mailing must be postmarked
on or before the last day for filing for that assessment date.
Sec. 9. (a) This section applies to a deduction application for
personal property for which a personal property tax return is
required under IC 6-1.1-3. However, this section does not apply to
a deduction from the assessed value of personal property under
any of the following:
(1) IC 6-1.1-12.1.
(2) IC 6-1.1-40.
(3) IC 6-1.1-42.
(4) IC 6-1.1-44.
(5) IC 6-1.1-45.
(6) Any other law that requires the deduction application to
be filed with the county auditor.
(b) A deduction application must be filed with a:
(1) timely filed personal property tax return, including any
authorized extension period; or
(2) timely filed amended personal property tax return.
(c) The deduction application must be filed with the same
assessing official with whom the personal property tax return or
amended personal property tax return must be filed. However, if
IC 6-1.1-3-1 requires a personal property tax return or amended
personal property tax return to be filed for a particular assessment
date in a different county than the county where the property is
located, the deduction applicant shall file a copy of the deduction
application in the county where the property is located. An
application filed with a township assessor or county assessor must
be filed on or before the date specified in section 5(a)(1) of this
chapter to be effective for the immediately preceding assessment
date.
Sec. 10. As an alternative to filing a deduction application for a
mortgage deduction with the county auditor under section 11 of
this chapter, a deduction application for a mortgage deduction
under IC 6-1.1-12-1 may be filed with the county recorder of the
county where the property is located. An application filed with the
county recorder must be filed on or before the date specified in
section 5(a)(1) of this chapter to be effective for the immediately
preceding assessment date.
Sec. 11. A deduction application not covered by sections 9
through 10 of this chapter must be filed with the county auditor for
the county where the tangible property is located on the assessment
date to which the deduction application applies.
Sec. 12. A person that is entitled for an assessment date to a
standard deduction from the assessed value of property under
IC 6-1.1-12-37 is also entitled to receive a supplemental deduction
from the assessed value of the homestead to which the standard
deduction applies under IC 6-1.1-12-37.5 without the filing of any
additional deduction application.
Sec. 13. A taxpayer is not required to file an application to
qualify for the deduction permitted under IC 6-1.1-12-42.
Sec. 14. (a) This section applies to a deduction provided under
any of the following:
IC 6-1.1-12-1
IC 6-1.1-12-9
IC 6-1.1-12-11
IC 6-1.1-12-13
IC 6-1.1-12-14
IC 6-1.1-12-16
IC 6-1.1-12-17.4
IC 6-1.1-12-26
IC 6-1.1-12-29
IC 6-1.1-12-33
IC 6-1.1-12-34.5
IC 6-1.1-12-37
IC 6-1.1-12-38.
(b) A person that receives a deduction for a particular year and
remains eligible for the deduction on the assessment date in the
following year is not required to file a deduction application to
apply for the deduction in the following year.
(c) An individual that receives a deduction 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 dissolution of marriage decree.
(d) The auditor of each county shall, in a particular year, apply
a deduction to each person and property that received the
deduction in the preceding year unless the auditor determines that
the person or property is no longer eligible for the deduction.
(e) Except as provided in subsection (f), if a person or property
becomes ineligible for a deduction that is provided by law for a
particular assessment date, the owner of property or contract
purchaser shall notify the auditor of the county in which the
property is located of the person's or property's ineligibility for the
deduction not later than the date specified in section 5(a)(2) of this
chapter in the year containing the assessment date.
(f) This subsection applies only to a deduction provided under
IC 6-1.1-12-37. If a person or property will become ineligible for a
deduction on a particular parcel or tract of property for the next
assessment date because a person that is receiving the benefit of the
deduction or that otherwise qualifies the property for the
deduction on the immediately preceding assessment date:
(1) changes the use of the property so that part or all of the
property no longer qualifies for the deduction; or
(2) is no longer eligible for a deduction on another parcel of
property because:
(A) a person would otherwise receive the benefit of more
than one (1) deduction under this chapter; or
(B) an individual maintains the individual's principal place
of residence with another person that receives the benefit
of a deduction granted under IC 6-1.1-12-37;
an owner or contract purchaser of each affected property shall 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. If no person obligated to file a statement under
this subsection files the statement required by this subsection, each
person obligated to file a statement under this subsection is jointly
and severally liable for any additional taxes that would have been
due on the property if the person 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 becomes a lien on the property and 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 IC 6-1.1-12-37 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.
Sec. 15. A person that receives a deduction under:
(1) IC 6-1.1-12-18 for a particular year is not required to file
a deduction application to apply for the deduction in a
following year, as provided in IC 6-1.1-12-19;
(2) IC 6-1.1-12-22 for a particular year is not required to file
a deduction application to apply for the deduction in a
following year, as provided in IC 6-1.1-12-23; or
(3) another law that specifies that a deduction applies to one
(1) or more subsequent years after a deduction application is
filed is not required to file a deduction application to renew
the deduction for the subsequent years specified by the law.
Sec. 16. (a) This section applies to an eligible homestead that is
located in a county if the fiscal body (as defined in IC 36-1-2-6) for
the county adopts an ordinance to authorize an eligible homestead
located in the county to receive a standard deduction (and any
other deduction or credit that is available to property that has a
standard deduction) under this section.
(b) The following definitions apply throughout this section:
(1) "Eligible homestead" refers to a homestead described in
subsection (c).
(2) "Homestead" has the meaning set forth in IC 6-1.1-12-37.
(3) "Standard deduction" refers to a standard deduction
provided under IC 6-1.1-12-37.
(c) Notwithstanding section 4 of this chapter, a homestead that:
(1) is not eligible for a standard deduction against the assessed
value of the homestead for an assessment date in a year;
(2) has a change in ownership after the assessment date in a
year and before January 1 in the immediately succeeding
year; and
(3) qualifies as a homestead after the change in ownership;
is eligible for a standard deduction (and any other deduction or
credit that applies as a result of being eligible for a standard
deduction) against the assessed value of the homestead for the
assessment date in that year.
(d) Notwithstanding section 5 of this chapter, to qualify for a standard deduction under this section, an application for the standard deduction that complies with this chapter must be filed with the county auditor before January 6 of the immediately succeeding calendar year.
(e) The county auditor shall apply a standard deduction provided under this section to an eligible homestead in the same manner as a standard deduction to which sections 4 and 5 of this chapter apply notwithstanding that another homestead may be eligible under section 4 of this chapter for a standard deduction based on the residency of the same individual or individuals.
Sec. 17. If there is a conflict between this chapter and a provision in IC 6-1.1-12, IC 6-1.1-12.1, or another law, the provisions of this chapter shall be treated as controlling the procedures related to a deduction from assessed valuation granted under any law.
(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 contract; recorded in the county recorder's office, that provides that the individual is to pay the property taxes on the residence;
(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 (k), the term does not include property owned by a corporation, partnership, limited liability company, or other entity not described in this subdivision.
(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 (e) or section 44 of this chapter, if the property consists of real property.
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).
(d) 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 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) 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 does
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 an assessment date in a year that ends before January 1,
2015, for 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 an assessment
date in a year that ends before January 1, 2016, for 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. IC 6-1.1-11.3 applies to a
deduction under this section after December 31, 2014, for real
property and after December 31, 2015, for mobile homes.
(f) 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) 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) The department of local government finance shall adopt rules or guidelines concerning the application for a deduction under this section.
(h) 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), 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) 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) 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) 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). 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) 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) If a county auditor terminates a deduction for property described
in subsection (k) 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) and that the individual
residing on the property is not claiming the deduction for any other
property.
(m) For assessments 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) 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) If:
(1) a property owner files a statement under subsection (e) 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) that is submitted:
(A) as a paper form; or
(B) electronically;
on or before December 31 of a calendar year ending before January 1, 2015, and (subject to IC 6-1.1-11.3-4) on or before June 1 of a calendar year beginning after December 31, 2014, to the county assessor by or on behalf of the purchaser of a homestead (as defined in section 37 of this chapter) assessed as real property;
(2) that is accurate and complete;
(3) that is approved by the county assessor as eligible for filing with the county auditor; and
(4) that is filed:
(A) as a paper form; or
(B) electronically;
with the county auditor by or on behalf of the purchaser;
constitutes an application for the deductions provided by sections 26, 29, 33, 34, and 37 of this chapter with respect to property taxes first due and payable in the calendar year that immediately succeeds the calendar year referred to in subdivision (1).
(b) Except as provided in subsection (c), if:
(1) the county auditor receives in a calendar year a sales disclosure form that meets the requirements of subsection (a); and
(2) the homestead for which the sales disclosure form is submitted is otherwise eligible for a deduction referred to in subsection (a);
the county auditor shall apply the deduction to the homestead for property taxes first due and payable in the calendar year for which the homestead qualifies under subsection (a) and in any later year in which the homestead remains eligible for the deduction.
(c) Subsection (b) does not apply if the county auditor, after receiving a sales disclosure form from or on behalf of a purchaser under subsection (a)(4), determines that the homestead is ineligible for the deduction.
(1) on or before May 10 of the year in which the addition to assessed valuation is made, if the addition to assessed value is made in a year ending before January 1, 2015; and
(2) on or before the date specified in IC 6-1.1-11.3-5(a)(2) of the year in which the addition to assessed value is made, if the addition to assessed value is made in a year beginning after December 31, 2014.
(b) If notice of the addition to assessed valuation or new assessment for any year is not given to the property owner
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township or
county assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation.
(5) The assessed value of the new structure in the case of
redevelopment.
(6) The amount of the deduction claimed for the first year of the
deduction.
(7) If the deduction application is for a deduction in a
residentially distressed area, the assessed value of the
improvement or new structure for which the deduction is claimed.
(d) A deduction application filed under subsection (a) or (b) is
applicable for the year in which the addition to assessed value or
assessment of a new structure is made and in the following years the
deduction is allowed without any additional deduction application
being filed. However, property owners who had an area designated an
urban development area pursuant to a deduction application filed prior
to January 1, 1979, are only entitled to a deduction for a five (5) year
period. In addition, property owners who are entitled to a deduction
under this chapter pursuant to a deduction application filed after
December 31, 1978, and before January 1, 1986, are entitled to a
deduction for a ten (10) year period.
(e) A property owner who desires to obtain the deduction provided
by section 3 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application:
(1) if the subsequent year ends before January 1, 2015,
between March 1 and May 10 of a subsequent year, which shall
be applicable for the year filed and the subsequent years without
any additional deduction application being filed for the amounts
of the deduction which would be applicable to such years
pursuant to section 4 of this chapter if such a deduction
application had been filed in accordance with subsection (a) or
(b); and
(2) if the subsequent year begins after December 31, 2014, or
before the date specified in IC 6-1.1-11.3-5(a)(2) in the
subsequent year, which is applicable as provided in
IC 6-1.1-11.3-5(b) to the subsequent years without any
additional deduction application being filed for the amounts
of the deduction that would be applicable to those years under
section 4 of this chapter if such a deduction application had
been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall act as follows:
(1) If a determination about the number of years the deduction is
allowed has been made in the resolution adopted under section
2.5 of this chapter, the county auditor shall make the appropriate
deduction.
(2) If a determination about the number of years the deduction is
allowed has not been made in the resolution adopted under
section 2.5 of this chapter, the county auditor shall send a copy of
the deduction application to the designating body. Upon receipt
of the resolution stating the number of years the deduction will be
allowed, the county auditor shall make the appropriate deduction.
(3) If the deduction application is for rehabilitation or
redevelopment in a residentially distressed area, the county
auditor shall make the appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 3 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) continues to use the property in compliance with any
standards established under section 2(g) of this chapter; and
(2) files an application in the manner provided by subsection (e).
(h) The township or county assessor shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
(i) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, review the deduction application.
(j) A property owner may appeal a determination of the county
auditor under subsection (f) to deny or alter the amount of the
deduction by requesting in writing a preliminary conference with the
county auditor not more than forty-five (45) days after the county
auditor gives the person notice of the determination. An appeal
initiated under this subsection is processed and determined in the same
manner that an appeal is processed and determined under IC 6-1.1-15.
(1) all deductions under section 3 of this chapter for property located in a residentially distressed area; and
(2) any other deductions for which a statement of benefits was approved under section 3 of this chapter before July 1, 1991.
In addition to the requirements of section 5(c) of this chapter, a deduction application filed under section 5 of this chapter must contain information showing the extent to which there has been compliance with the statement of benefits approved under section 3 of this chapter. Failure to comply with a statement of benefits approved before July 1, 1991, may not be a basis for rejecting a deduction application.
(b) This subsection applies to each deduction (other than a deduction for property located in a residentially distressed area) for which a statement of benefits was approved under section 3 of this chapter after June 30, 1991. In addition to the requirements of section 5(c) of this chapter, a property owner who files a deduction application under section 5 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits approved under section 3 of this chapter. This information must be included in the deduction application under section 3 of this chapter, and must also be updated each year in which the deduction is applicable, if the year ends before January 1, 2015, at the same time that the property owner is required to file a personal property tax return in the taxing district in which the property for which the deduction was granted is located and, if the year begins after December 31, 2014, before the date specified in IC 6-1.1-11.3-5(a)(2). If the taxpayer does not file a personal property tax return in the taxing district in which the property is located, the information must be provided before May 15 in a year that ends before January 1, 2015, and the date specified in IC 6-1.1-11.3-5(a)(2) in a year that begins after December 31, 2014.
(c) Notwithstanding IC 5-14-3 and IC 6-1.1-35-9, the following information is a public record if filed under this section:
(1) The name and address of the taxpayer.
(2) The location and description of the property for which the deduction was granted.
(3) Any information concerning the number of employees at the property for which the deduction was granted, including estimated totals that were provided as part of the statement of benefits.
(4) Any information concerning the total of the salaries paid to those employees, including estimated totals that were provided as part of the statement of benefits.
(5) Any information concerning the assessed value of the property, including estimates that were provided as part of the statement of benefits.
(d) The following information is confidential if filed under this section:
(1) Any information concerning the specific salaries paid to individual employees by the property owner.
(2) Any information concerning the cost of the property.
(1) on or before May 10 of the year in which the property owner or a tenant of the property owner initially occupies the eligible vacant building, if the property owner or a tenant initially occupies the eligible vacant building in a year ending before January 1, 2015; and
(2) on or before the date specified in IC 6-1.1-11.3-5(a)(2), if the property owner or a tenant initially occupies the eligible vacant building in a year beginning after December 31, 2014.
(b) If notice of the assessed valuation or new assessment for a year is not given to the property owner before April 10 in a year that ends before January 1, 2015, and at least thirty (30) days before the date specified in subsection (a)(2) of that year, if the year begins after December 31, 2014, the deduction application required by this section may be filed not later than thirty (30) days after the date the notice is mailed to the property owner at the address shown on the records of the township or county assessor.
(c) The deduction application required by this section must contain the following information:
(1) The name of the property owner and, if applicable, the property owner's tenant.
(2) A description of the property for which a deduction is claimed.
(3) The amount of the deduction claimed for the first year of the deduction.
(4) Any other information required by the department of local government finance or the designating body.
(d) A deduction application filed under this section applies to the year in which the property owner or a tenant of the property owner occupies the eligible vacant building and in the following year if the deduction is allowed for a two (2) year period, without an additional deduction application being filed.
(e) A property owner that desires to obtain the deduction provided by section 4.8 of this chapter but that did not file a deduction application within the dates prescribed in subsection (a) or (b) may file a deduction application:
(1) between March 1 and May 10 of a subsequent year, if the subsequent year ends before January 1, 2015; and
(2) on or before the date specified in IC 6-1.1-11.3-5(a)(2), if the subsequent year begins after December 31, 2014.
A deduction application filed under
(f) Subject to subsection (I), the county auditor shall do the following:
(1) If a determination concerning the number of years the deduction is allowed has been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall make the appropriate deduction.
(2) If a determination concerning the number of years the deduction is allowed has not been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall send a copy of the deduction application to the designating body. Upon receipt of the resolution stating the number of years the deduction will be allowed, the county auditor shall make the appropriate deduction.
(g) The amount and period of the deduction provided by section 4.8 of this chapter are not affected by a change in the ownership of the eligible vacant building or a change in the property owner's tenant, if
the new property owner or the new tenant:
(1) continues to occupy the eligible vacant building in compliance
with any standards established under section 2(g) of this chapter;
and
(2) files an application in the manner provided by subsection (e).
(h) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the eligible vacant building is located, or the county assessor if
there is no township assessor for the township, review the deduction
application.
(i) A property owner may appeal a determination of the county
auditor under subsection (f) by requesting in writing a preliminary
conference with the county auditor not more than forty-five (45) days
after the county auditor gives the property owner notice of the
determination. An appeal under this subsection shall be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(j) In addition to the requirements of subsection (c), a property
owner that files a deduction application under this section must provide
the county auditor and the designating body with information showing
the extent to which there has been compliance with the statement of
benefits approved under section 4.8 of this chapter. This information
must be included in the deduction application and must also be updated
each year in which the deduction is applicable as follows:
(1) This subdivision applies if the information is updated for
a year that ends before January 1, 2015. At the same time that
the property owner or the property owner's tenant files a personal
property tax return for property located at the eligible vacant
building for which the deduction was granted or
(2) if subdivision (1) does not apply, the owner or the owner's
tenant does not file a property tax return for the property
located at the eligible vacant building for which the deduction
was granted, before May 15 of each year.
(2) This subdivision applies if the information is updated for
a year that begins after December 31, 2014. On or before the
date specified in IC 6-1.1-11.3-5(a)(2).
(k) The following information is a public record if filed under this
section:
(1) The name and address of the property owner.
(2) The location and description of the eligible vacant building for
which the deduction was granted.
(3) Any information concerning the number of employees at the
eligible vacant building for which the deduction was granted,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to the
employees described in subdivision (3), including estimated totals
that are provided as part of the statement of benefits.
(5) Any information concerning the assessed value of the eligible
vacant building, including estimates that are provided as part of
the statement of benefits.
(l) Information concerning the specific salaries paid to individual
employees by the property owner or tenant is confidential.
(1) a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or
(2) a timely amended personal property return under IC 6-1.1-3-7.5.
For an assessment date in a year that begins after December 31, 2014, the certified schedule must be filed on or before the date specified in IC 6-1.1-11.3-5(a)(1) to apply to property taxes imposed for the assessment date. The filing of a certified schedule after that date shall be treated as provided in IC 6-1.1-11.3-5(b). The township or county assessor shall forward to the county auditor a copy of each certified deduction schedule filed under this subsection not later than the last day under IC 6-1.1-3-17 for the county assessor to certify to the county auditor the assessment value of the personal property in every taxing district. Forwarding a copy of a certified deduction schedule does not prohibit the assessing official from taking an action under subsection (e). The township assessor shall forward to the county assessor a copy of each certified deduction schedule filed with the township assessor under this subsection.
(b) The deduction schedule required by this section must contain the following information:
(1) The name of the owner of the new manufacturing equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.
(2) A description of the new manufacturing equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.
(3) The amount of the deduction claimed for the first year of the deduction.
(c) This subsection applies to a deduction schedule with respect to new manufacturing equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment for which a statement of benefits was initially approved after April 30, 1991. If a determination about the number of years the deduction is allowed has not been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall send a copy of the deduction schedule to the designating body, and the designating body shall adopt a resolution under section 4.5(f)(2) of this chapter.
(d) A deduction schedule must be filed under this section in the year in which the new manufacturing equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment is installed and in each of the immediately succeeding years the deduction is allowed.
(e) The township assessor, or the county assessor if there is no township assessor for the township, may:
(1) review the deduction schedule; and
(2) on or before:
(A) the March 1 that next succeeds the assessment date for which the deduction is claimed, when a deduction schedule is filed for an assessment date in a year that ends before January 1, 2015; and
(B) the last date for the assessing official to act with respect to the related personal property tax return under IC 6-1.1-16-1, when a deduction schedule is filed for an assessment date in a year that begins after December 31, 2014;
deny or alter the amount of the deduction.
If the township or county assessor does not deny the deduction, the county auditor shall apply the deduction in the amount claimed in the
deduction schedule or in the amount as altered by the township or
county assessor. A township or county assessor who denies a deduction
under this subsection or alters the amount of the deduction shall notify
the person that claimed the deduction and the county auditor of the
assessor's action. The county auditor shall notify the designating body
and the county property tax assessment board of appeals of all
deductions applied under this section.
(f) If the ownership of new manufacturing equipment, new research
and development equipment, new logistical distribution equipment, or
new information technology equipment changes, the deduction
provided under section 4.5 of this chapter continues to apply to that
equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 2(g) of this chapter; and
(2) files the deduction schedules required by this section.
(g) The amount of the deduction is the percentage under section 4.5
of this chapter that would have applied if the ownership of the property
had not changed multiplied by the assessed value of the equipment for
the year the deduction is claimed by the new owner.
(h) A person may appeal a determination of the township or county
assessor under subsection (e) to deny or alter the amount of the
deduction by requesting in writing a preliminary conference with the
township or county assessor not more than forty-five (45) days after the
township or county assessor gives the person notice of the
determination. Except as provided in subsection (i), an appeal initiated
under this subsection is processed and determined in the same manner
that an appeal is processed and determined under IC 6-1.1-15.
(i) The county assessor is recused from any action the county
property tax assessment board of appeals takes with respect to an
appeal under subsection (h) of a determination by the county assessor.
(1) A township assessor (if any) must make a change in the assessed value and give the notice of the change on or before the later of:
(A) September 15 of the year for which the assessment is made; or
(B) four (4) months from the date the personal property return is filed if the return is filed after
(2) A county assessor or county property tax assessment board of appeals must make a change in the assessed value, including the final determination by the board of an assessment changed by an assessing official, and give the notice of the change on or before the later of:
(A) October 30 of the year for which the assessment is made; or
(B) five (5) months from the date the personal property return is filed if the return is filed after
(3) The department of local government finance must make a preliminary change in the assessed value and give the notice of the change on or before the later of:
(A) October 1 of the year immediately following the year for which the assessment is made; or
(B) sixteen (16) months from the date the personal property return is filed if the return is filed after
(b) Except as provided in section 2 of this chapter, if an assessing official or a county property tax assessment board of appeals fails to change an assessment and give notice of the change within the time prescribed by this section, the assessed value claimed by the taxpayer on the personal property return is final.
(c) This section does not limit the authority of a county auditor to correct errors in a tax duplicate under IC 6-1.1-15-12.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially complies with this article and the regulations of the department of local government finance; or
(2) files a fraudulent personal property return with the intent to evade the payment of property taxes.
(e) A taxpayer may appeal a preliminary determination of the department of local government finance under subsection (a)(3) to the Indiana board. An appeal under this subdivision shall be conducted in
the same manner as an appeal under IC 6-1.1-15-4 through
IC 6-1.1-15-8. A preliminary determination that is not appealed under
this subsection is a final unappealable order of the department of local
government finance.
(b) The county auditor may exclude and keep separate on the tax duplicate for taxes payable in a calendar year the net assessed value of tangible property that meets the following conditions:
(1) The net assessed value of the property is at least nine percent (9%) of the net assessed value of all tangible property subject to taxation by a taxing district.
(2) The property is or has been part of a bankruptcy estate that is subject to protection under the federal bankruptcy code.
(3) The owner of the property has discontinued all business operations on the property.
(4) There is a high probability that the taxpayer will not pay property taxes due on the property in the following year.
(c) This section does not limit, restrict, or reduce in any way the property tax liability on the property.
(d) For each taxing district located in the county, the county auditor may reduce for a calendar year the taxing district's net assessed value that is certified to the department of local government finance under section 1 of this chapter and used to set tax rates for the taxing district for taxes first due and payable in the immediately succeeding calendar year. The county auditor may reduce a taxing district's net assessed value under this subsection only to enable the taxing district to absorb the effects of reduced property tax collections in the immediately succeeding calendar year that are expected to result from any or a combination of the following:
(1) Successful appeals of the assessed value of property located in the taxing district.
(2) Deductions under IC 6-1.1-12-37 and IC 6-1.1-12-37.5 that result from the granting of applications for the standard deduction for the calendar year under IC 6-1.1-12-37 or IC 6-1.1-12-44 after the county auditor certifies net assessed value as described in this section. This subdivision expires January 1, 2015.
(3) Deductions that result from the granting of applications for deductions for the calendar year under IC 6-1.1-12-44 after the
county auditor certifies net assessed value as described in this
section. This subdivision expires January 1, 2015.
(4) Reassessments of real property under IC 6-1.1-4-11.5.
(5) Any deduction for an assessment date in a calendar year
that begins after December 31, 2014, that the county auditor
grants after the county auditor certifies net assessed value as
described in this section.
Not later than December 31 of each year, the county auditor shall send
a certified statement, under the seal of the board of county
commissioners, to the fiscal officer of each political subdivision of the
county and to the department of local government finance. The
certified statement must list any adjustments to the amount of the
reduction under this subsection and the information submitted under
section 1 of this chapter that are necessary. The county auditor shall
keep separately on the tax duplicate the amount of any reductions made
under this subsection. The maximum amount of the reduction
authorized under this subsection is determined under subsection (e).
(e) The amount of the reduction in a taxing district's net assessed
value for a calendar year under subsection (d) may not exceed two
percent (2%) of the net assessed value of tangible property subject to
assessment in the taxing district in that calendar year.
(f) The amount of a reduction under subsection (d) may not be
offered in a proceeding before the:
(1) county property tax assessment board of appeals;
(2) Indiana board; or
(3) Indiana tax court;
as evidence that a particular parcel has been improperly assessed.
(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). 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, if the statement is mailed or
transmitted in a year ending before January 1, 2016, and at least
thirty (30) days before the date on which the first or only
installment is due, if the statement is mailed or transmitted in a
year beginning after December 31, 2015. 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.
(1) on May 10 and November 10 of the following year, if the assessment date is in a year ending before January 1, 2015; and
(2) on May 15 and November 15 of the following year, if the assessment date is in a year beginning after December 31, 2014.
(b) Subsection (a) does not apply if any of the following apply to the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(c) A county council may adopt an ordinance to require a person to pay the person's property tax liability in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under section 8.1 of this chapter shows that the person's property tax liability for a year is less than twenty-five dollars ($25) for the property covered by that statement, the tax liability for that year is due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition under IC 6-1.1-18.5-12(d) before the county treasurer mails or
transmits statements under section 8.1 of this chapter, the county
treasurer may:
(1) mail or transmit the statements without regard to the pendency
of the appeal and, if the resolution of the appeal by the department
of local government finance results in changes in levies, mail or
transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section
8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than sixty
(60) days; and
(B) all statements reflect any changes in levies that result from
the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(d) by the
department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount that is payable by the
taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; the second regular property tax
installment due date; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of
property taxes and special assessments by electronic mail is transmitted
to a person under section 8.1(h) of this chapter. If a response to the
transmission of electronic mail to a person indicates that the electronic
mail was not received, the county treasurer shall mail to the person a
hard copy of the statement in the manner required by section 8.1(a) of
this chapter for persons who do not opt to receive statements by
electronic mail. The due date for the property taxes and special
assessments under a statement mailed to a person under this subsection
is the due date indicated in the statement transmitted to the person by
electronic mail.
(i) In a county in which an authorizing ordinance is adopted under
section 8.1(h) of this chapter, a person may direct the county treasurer
to transmit a reconciling statement under subsection (d)(1) by
electronic mail under section 8.1(h) of this chapter.
(1) with respect to a homestead (as defined in IC 6-1.1-12-37); and
(2) that are not payable in one (1) installment under section 9(c) of this chapter.
(b) At any time before the mailing or transmission of tax statements for a year under section 8.1 of this chapter, a county may petition the department of local government finance to establish a schedule of installments for the payment of property taxes with respect to:
(1) real property that are based on the assessment of the property in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as real property that are based on the assessment of the property in the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than
(B) the first installment payment that is later than
(C) the last installment payment that is later than
first regular property tax installment due date of the year
immediately following the year in which the tax statement is
mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the year
immediately following the year in which the tax statement is mailed or
transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the property
taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision in
the year the revenue is received under an appropriation from;
the year in which the tax statement is mailed or transmitted under
section 8.1 of this chapter.
(b) The lien of the state for taxes, penalties, and cost continues for ten (10) years from
(c) The lien of the state inures to taxing units which impose the property taxes on which the lien is based, and the lien is superior to all other liens.
(d) A taxing unit described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent property taxes. The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent property tax, including reasonable attorney's fees and court costs approved by a court with jurisdiction.
(1) all special assessments levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(b); and
(2) all subsequent penalties and costs resulting from the special assessments.
The lien attaches on the installment due date of the year for which the special assessments are certified for collection. The lien is not affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(b), and including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the political subdivision for special assessments, penalties, and costs continues for ten (10) years from
(c) The lien of the state inures to political subdivisions that impose the special assessments on which the lien is based, and the lien is superior to all other liens except the lien of the state for property taxes.
(d) A political subdivision described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent special assessments. The political subdivision may, after obtaining a judgment, collect:
(1) delinquent special assessments;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent special assessments, including reasonable attorney's fees and court costs approved by a court with jurisdiction.
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 9. (a) Except as provided in subsection (e) and
section 12(b) of this chapter, tax liability billed on a provisional
statement is due in two (2) equal installments on May 10 the first
regular property tax installment due date and November 10 the
second regular property tax installment due date of the year
following the assessment date covered by the provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a), if the
notice is mailed or transmitted before January 1, 2016, and at least
twenty (20) days before the date on which the first installment is
due under subsection (a), if the notice is mailed or transmitted
after December 31, 2015. The provisional statement must be mailed
or transmitted in the manner provided in IC 6-1.1-22-8.1, regardless
of whether the notice required under section 6(b) of this chapter has
been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the second regular
property tax installment due date, the amount of tax liability due for
each installment of a provisional statement issued for a year after 2010
is fifty percent (50%) of the tax that was due for the immediately
preceding year under IC 6-1.1-22 subject to any adjustments to the tax
liability as prescribed by the department of local government finance.
If no bill was issued in the prior year, the provisional bill shall be based
on the amount that would have been due if a provisional tax statement
had been issued for the immediately preceding year. The department
of local government finance may prescribe standards to implement this
subsection, including a method of calculating the taxes due when an
abstract or other information is not complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes, special assessments, and any adjustment
included in the provisional statement under section 8(e) of this chapter
by electronic mail is transmitted to a person under IC 6-1.1-22-8.1(h).
If a response to the transmission of electronic mail to a person indicates
that the electronic mail was not received, the county treasurer shall
mail to the person a hard copy of the provisional statement in the
manner required by this chapter for persons who do not opt to receive
statements by electronic mail. The due date for the property taxes,
special assessments, and any adjustment included in the provisional
statement under section 8(e) of this chapter under a provisional
statement mailed to a person under this subsection is the due date
indicated in the statement transmitted to the person by electronic mail.
(e) This subsection applies only to property taxes first due and
payable in 2011. If a county is more than two (2) years behind in
issuing property tax bills, the county treasurer of the county may
petition the department in writing to extend the deadline for making the
first installment payment on a provisional statement issued under this
chapter. Upon receiving a petition under this subsection, the
department may extend the payment deadline to a date that is not later
than July 1, 2011.
(1) the actual property tax liability under this article for the calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under subdivision (2), that the excess is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling statement;
(ii) if the county treasurer requests in writing that the commissioner designate a later date, the date designated by the commissioner; or
(iii) the date specified in an ordinance adopted under section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount under subdivision (1), that the taxpayer may claim a refund of the excess under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or upon determination of the tax rate of the cross-county entity referred to in section 6.5 of this chapter, the county treasurer determines that it is possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due date of the second installment specified in the provisional statement, the
county treasurer may request in writing that the department of local
government finance permit the county treasurer to issue a reconciling
statement that adjusts the amount of the second installment that was
specified in the provisional statement. If the department approves the
county treasurer's request, the county treasurer shall prepare and mail
or transmit the reconciling statement at least thirty (30) days before the
due date of the second installment specified in the provisional
statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling statement
is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount of the second installment
that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; the second regular property tax
installment due date; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) (d) In a county in which an authorizing ordinance is adopted
under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a reconciling statement by electronic mail under
IC 6-1.1-22-8.1(h).
(f) (e) A reconciling statement may include any adjustment
authorized by the department of local government finance under
section 8(e) of this chapter and approved by the county treasurer.
JULY 1, 2013]: Sec. 14. (a) Subject to subsection (b), not later than
fifty-one (51) days after the due date of a provisional or reconciling
statement under this chapter, if the due date is in a year ending
before January 1, 2016, and forty-one (41) days after the due date
of a provisional or reconciling statement under this chapter, if the
due date is in a year beginning after December 31, 2015, the county
auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund
penalties collected as a result of late payments on statements
issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or
transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account after
the payment of costs of mailing or transmission of statements
under this chapter in the county's property reassessment fund
established under IC 6-1.1-4-27.5.
(1) by registered or certified mail;
(2) in person by the county treasurer or the county treasurer's agent; or
(3) by proof of certificate of mailing.
(b) The written demand required by this section shall contain:
(1) a statement that the taxpayer is delinquent in the payment of personal property taxes;
(2) the amount of the delinquent taxes;
(3) the penalties due on the delinquent taxes;
(4) the collection expenses which the taxpayer owes; and
(5) a statement that if the sum of the delinquent taxes, penalties,
and collection expenses are not paid within thirty (30) days from
the date the demand is made then:
(A) sufficient personal property of the taxpayer shall be sold
to satisfy the total amount due plus the additional collection
expenses incurred; or
(B) a judgment may be entered against the taxpayer in the
circuit court of the county.
(c) Subsections (d) through (g) apply only to personal property that:
(1) is subject to a lien of a creditor imposed under an agreement
entered into between the debtor and the creditor after June 30,
2005;
(2) comes into the possession of the creditor or the creditor's agent
after May 10, 2006, to satisfy all or part of the debt arising from
the agreement described in subdivision (1); and
(3) has an assessed value of at least three thousand two hundred
dollars ($3,200).
(d) For the purpose of satisfying a creditor's lien on personal
property, the creditor of a taxpayer that comes into possession of
personal property on which the taxpayer is adjudicated delinquent in
the payment of personal property taxes must pay in full to the county
treasurer the amount of the delinquent personal property taxes
determined under STEP SEVEN of the following formula from the
proceeds of any transfer of the personal property made by the creditor
or the creditor's agent before applying the proceeds to the creditor's lien
on the personal property:
STEP ONE: Determine the amount realized from any transfer of
the personal property made by the creditor or the creditor's agent
after the payment of the direct costs of the transfer.
STEP TWO: Determine the amount of the delinquent taxes,
including penalties and interest accrued on the delinquent taxes
as identified on the form described in subsection (f) by the county
treasurer.
STEP THREE: Determine the amount of the total of the unpaid
debt that is a lien on the transferred property that was perfected
before the assessment date on which the delinquent taxes became
a lien on the transferred property.
STEP FOUR: Determine the sum of the STEP TWO amount and
the STEP THREE amount.
STEP FIVE: Determine the result of dividing the STEP TWO
amount by the STEP FOUR amount.
STEP SIX: Multiply the STEP ONE amount by the STEP FIVE
amount.
STEP SEVEN: Determine the lesser of the following:
(A) The STEP TWO amount.
(B) The STEP SIX amount.
(e) This subsection applies to transfers made by a creditor after May 10, 2006. As soon as practicable after a creditor comes into possession of the personal property described in subsection (c), the creditor shall request the form described in subsection (f) from the county treasurer. Before a creditor transfers personal property described in subsection (d) on which delinquent personal property taxes are owed, the creditor must obtain from the county treasurer a delinquent personal property tax form and file the delinquent personal property tax form with the county treasurer. The creditor shall provide the county treasurer with:
(1) the name and address of the debtor; and
(2) a specific description of the personal property described in subsection (d);
when requesting a delinquent personal property tax form.
(f) The delinquent personal property tax form must be in a form prescribed by the state board of accounts under IC 5-11 and must require the following information:
(1) The name and address of the debtor as identified by the creditor.
(2) A description of the personal property identified by the creditor and now in the creditor's possession.
(3) The assessed value of the personal property identified by the creditor and now in the creditor's possession, as determined under subsection (g).
(4) The amount of delinquent personal property taxes owed on the personal property identified by the creditor and now in the creditor's possession, as determined under subsection (g).
(5) A statement notifying the creditor that this section requires that a creditor, upon the liquidation of personal property for the satisfaction of the creditor's lien, must pay in full the amount of delinquent personal property taxes owed as determined under subsection (d) on the personal property in the amount identified on this form from the proceeds of the liquidation before the proceeds of the liquidation may be applied to the creditor's lien on the personal property.
(g) The county treasurer shall provide the delinquent personal property tax form described in subsection (f) to the creditor not later than fourteen (14) days after the date the creditor requests the delinquent personal property tax form. The county assessor and the township assessors (if any) shall assist the county treasurer in
determining the appropriate assessed value of the personal property and
the amount of delinquent personal property taxes owed on the personal
property. Assistance provided by the county assessor and the township
assessors (if any) must include providing the county treasurer with
relevant personal property forms filed with the assessor or assessors
and providing the county treasurer with any other assistance necessary
to accomplish the purposes of this section.
(1) In the case of real property other than real property described in subdivision (2), any property taxes or special assessments certified to the county auditor for collection by the county treasurer from the prior year's
(2) In the case of real property for which a county executive has certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
(3) Any unpaid costs are due under section 2(b) of this chapter from a prior tax sale.
(b) The county auditor shall maintain a list of all real property eligible for sale. Except as provided in section 1.2 or another provision of this chapter, the taxpayer's property shall remain on the list. The list must:
(1) describe the real property by parcel number and common address, if any;
(2) for a tract or item of real property with a single owner, indicate the name of the owner; and
(3) for a tract or item with multiple owners, indicate the name of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county treasurer's certification under subsection (a), the county auditor shall mail by certified mail a copy of the list described in subsection (b) to each mortgagee who requests from the county auditor by certified mail a copy of the list. Failure of the county auditor to mail the list under this subsection does not invalidate an otherwise valid sale.
(b) Not less frequently than at the time of each semiannual settlement, the county treasurer shall prepare duplicate schedules of all excess payments received. The schedules shall contain the name on the tax duplicate, the amount of excess paid, and the taxing district. The county treasurer shall deliver one (1) copy of the schedule to the county auditor. Within fifteen (15) days after receiving the schedule, the county auditor shall review the schedule, and if the county auditor concurs with the schedule, the county auditor shall notify the county treasurer that the notice required under subsection (d) may be sent. The county auditor shall preserve the schedule, and if a refund is subsequently made, he shall note on the schedule and notify the county treasurer of the date and amount of the refund. In addition, when money is transferred from the surplus tax fund to the county general fund under subsection (c), the county auditor shall note the date and
amount of the transfer on the schedule.
(c) If an excess payment is not claimed within the three (3) year
period after November 10 the second regular property tax
installment due date of the year in which the payment was made and
the county treasurer has given the written notice required under
subsection (d), the county auditor shall transfer the excess from the
surplus tax fund into the general fund of the county. If the county
treasurer has given written notice concerning the excess under
subsection (d), the excess may not be refunded under subsection (a)
after the expiration of that three (3) year time period.
(d) This subsection applies only if the amount of an excess payment
is more than five dollars ($5) and exceeds the amount applied under
subsection (a) to property taxes that are delinquent at the time that the
excess payment is transferred to the surplus tax fund. Not later than
forty-five (45) days after receiving the notification from the county
auditor under subsection (b), the county treasurer shall give the
taxpayer who made the excess payment written notice that the taxpayer
may be entitled to a refund. The notice shall be mailed to the last
known address of the taxpayer as listed on the tax duplicate or the most
current record of the county treasurer. The notice must contain at least
the following information:
(1) A statement that the taxpayer may be entitled to a refund
because the taxpayer made an excess payment.
(2) The amount of the refund.
(3) Instructions on how to claim the refund.
(4) The date before which the refund must be claimed under
subsection (c).
(5) An explanation that the amount of the refund will be reduced
by any amount applied to property taxes that are delinquent.
(1) prepare a certificate of settlement on the form prescribed by the state board of accounts; and
(2) deliver the certificate of settlement to the county treasurer at least two (2) days before each semi-annual meeting.
(b) If any county treasurer or auditor refuses, neglects, or fails to
distribute tax money due to a taxing unit on or before:
(1) the fifty-first day immediately following each property tax due
date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies, if
the due date is in a year ending before January 1, 2016, and
forty-one (41) days after each property tax due date under
IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies, if the due
date is in a year beginning after December 31, 2015; or
(2) the deadline for a distribution requested under IC 5-13-6-3;
the county treasurer and auditor shall pay to the taxing unit from the
county general fund interest on the taxing unit's undistributed tax
money if the county treasurer and auditor invest undistributed tax
money in an interest bearing investment.
(c) The amount of interest to be paid if subsection (b)(1) applies
equals the taxing unit's proportionate share of the actual amount of
interest which is received from investments of the undistributed tax
money from:
(1) the fifty-second day immediately following the property tax
due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies, if the due date is in a year ending before January 1,
2016; and
(2) the forty-second day immediately following the property
tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies, if the due date is in a year beginning after December
31, 2015;
to the date that the tax money is distributed.
(d) The amount of interest to be paid if subsection (b)(2) applies
equals the taxing unit's proportionate share of the actual amount of
interest that is received from investments of the undistributed tax
money from the date the county treasurer receives the taxing unit's
request for funds under IC 5-13-6-3(b) to the date the tax money is
distributed.
IC 6-3.5-7-16, and IC 6-3.5-7-17.3, if:
(1) the county assessor has not transmitted to the department of
local government finance by:
(A) October 1 of the year in which the distribution is
scheduled to be made, if the data apply to an assessment
date in a year that ends before January 1, 2015; and
(B) September 1 of the year in which the distribution is
scheduled to be made, if the data apply to an assessment
date in a year that begins after December 31, 2014;
the data for all townships in the county required to be transmitted
under IC 6-1.1-4-25;
(2) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance in
a timely manner;
(3) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
form data under IC 6-1.1-5.5-3;
(4) the county auditor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(5) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(6) the county does not maintain a certified computer system that
meets the requirements of IC 6-1.1-31.5-3.5;
(7) the county auditor has not transmitted the data described in
IC 36-2-9-20 to the department of local government finance in the
form and on the schedule specified by IC 36-2-9-20;
(8) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner;
(9) a county official has not provided other information to the
department of local government finance in a timely manner as
required by the department of local government finance; or
(10) the department of local government finance incurs additional
costs to assist a covered county (as defined in IC 6-1.1-22.6-1) to
issue tax statements within the time frame specified in
IC 6-1.1-22.6-18(b) for each year that the county experienced
delayed property taxes (as defined in IC 6-1.1-22.6-2) before the
year in which the county qualifies as a covered county.
The percentage to be withheld is the percentage determined by the
department of local government finance. However, the percentage
withheld for a reason stated in subdivision (10) may not exceed the
percentage needed to reimburse the department of local government
finance for the costs incurred by the department of local government
finance to take the actions necessary to permit a covered county (as
defined in IC 6-1.1-22.6-1) to issue reconciling tax statements for prior
year delayed property taxes (as defined in IC 6-1.1-22.6-2) within the
time frame specified in IC 6-1.1-22.6-18(b). The county governmental
taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) shall
reimburse the department of local government finance for these
expenses. The amount withheld under subdivision (10) reduces only
the amount that would otherwise be distributed to the county
governmental taxing unit of a covered county (as defined in
IC 6-1.1-22.6-1) and not money distributable to any other political
subdivision. The withholding of an amount under subdivision (10) does
not relieve the county government of a covered county (as defined in
IC 6-1.1-22.6-1) from making bond or lease payments that would
otherwise be paid from withheld amounts or providing property tax
credits that would otherwise be provided under IC 6-3.5 from withheld
amounts. Subdivision (10) does not apply to any county other than a
covered county (as defined in IC 6-1.1-22.6-1).
(b) Except as provided in subsection (e), money not distributed for
the reasons stated in subsection (a) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the auditor of state withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection (a)(2)
may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money
deposited under this subsection is not subject to distribution under
subsection (b).
(f) This subsection applies to a county that will not receive a distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the request of the department of local government finance, an amount permitted to be withheld under subsection (a) may be withheld from any state revenues that would otherwise be distributed to the county or one (1) or more taxing units in the county.
(1) in a general reassessment under IC 6-1.1-4-4; or
(2) in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2;
after July 1 of the year before the year in which the reassessment is scheduled to begin, if the reassessment is scheduled to begin in a year that ends before January 1, 2015, and May 1 of the year before the year in which the reassessment is scheduled to begin, if the reassessment is scheduled to begin in a year that begins after December 31, 2014.
(b) If rules described in subsection (a) are timely adopted under subsection (a) and are then disapproved by the attorney general for any reason under IC 4-22-2-32, the department of local government finance may modify the rules to cure the defect that resulted in disapproval by the attorney general, and may then take all actions necessary under IC 4-22-2 to readopt and to obtain approval of the rules. This process may be repeated as necessary until the rules are approved.
(b) Each county auditor that makes a determination that property was not eligible for a standard deduction under IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9 (repealed) in a particular year shall notify the county treasurer of the determination. The county auditor shall issue a notice of taxes, interest, and penalties due to the owner and include a statement that the payment is to be made payable to the county auditor. The notice must require full payment of the amount owed within thirty (30) days.
(c) Each county auditor shall establish a nonreverting fund. Upon collection of the adjustment in tax due (and any interest and penalties on that amount) after the termination of a deduction or credit as
specified in subsection (b), the county treasurer shall deposit that
amount in the nonreverting fund. Any part of the amount that is not
collected by the due date shall be placed on the tax duplicate for the
affected property and collected in the same manner as other property
taxes. The adjustment in tax due (and any interest and penalties on that
amount) after the termination of a deduction or credit as specified in
subsection (b) shall be deposited in the nonreverting fund only in the
first year in which that amount is collected.
(d) The amount to be deposited in the nonreverting fund includes
adjustments in the tax due as a result of the termination of deductions
or credits available only for property that satisfies the eligibility for a
standard deduction under IC 6-1.1-12-37 or a homestead credit under
IC 6-1.1-20.9 (repealed), including the following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,
IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,
or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5 or
IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be deposited in
the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated as miscellaneous
revenue. Distributions shall be made from the nonreverting fund
established under this section upon appropriation by the county fiscal
body and shall be made only for the following purposes:
(1) Fees and other costs incurred by the county auditor to discover
property that is eligible for a standard deduction under
IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9
(repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing notices
described in IC 6-1.1-22-8.1(b)(9). and checklists or notices
described in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of a
nonreverting fund, and expenditures from a reverting fund may not be
considered in establishing the budget of the office of the county auditor
or in setting property tax levies that will be used in any part to fund the
office of the county auditor.
(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.
(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; first regular property tax installment due
date; or
(2) the next November 10; second regular property tax
installment due date;
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
(2) the next
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.
obtain the deduction provided by section 10 of this chapter must file a
certified deduction application, on forms prescribed by the department
of local government finance, with:
(1) the auditor of the county in which the new manufacturing
equipment is located; and
(2) the department of local government finance.
A person that timely files a personal property return under
IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment
is installed must file the application between March 1 and May 15 of
that year, if the application must be filed in a year that ends before
January 1, 2015, and on or before the date specified in
IC 6-1.1-11.3-5(a)(2), if the application must be filed in a year that
begins after December 31, 2014.
(b) The application required by this section must contain the
following information:
(1) The name of the owner of the new manufacturing equipment.
(2) A description of the new manufacturing equipment.
(3) Proof of the date the new manufacturing equipment was
installed.
(4) The amount of the deduction claimed for the first year of the
deduction.
(c) A deduction application must be filed under this section in the
year in which the new manufacturing equipment is installed and in
each of the immediately succeeding nine (9) years.
(d) The department of local government finance shall review and
verify the correctness of each application and shall notify the county
auditor of the county in which the property is located that the
application is approved or denied or that the amount of the deduction
is altered. Upon notification of approval of the application or of
alteration of the amount of the deduction, the county auditor shall make
the deduction.
(e) If the ownership of new manufacturing equipment changes, the
deduction provided under section 10 of this chapter continues to apply
to that equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 7(c) of this chapter; and
(2) files the applications required by this section.
(f) The amount of the deduction is:
(1) the percentage under section 10 of this chapter that would
have applied if the ownership of the property had not changed;
multiplied by
(2) the assessed value of the equipment for the year the deduction
is claimed by the new owner.
(b) If notice of the addition to assessed valuation or new assessment for any year is not given to the property owner
(c) The certified deduction application required by this section must contain the following information:
(1) The name of each owner of the property.
(2) A certificate of completion of a voluntary remediation under IC 13-25-5-16.
(3) Proof that each owner who is applying for the deduction:
(A) has never had an ownership interest in an entity that contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management.
(4) Proof that the deduction was approved by the appropriate designating body.
(5) A description of the property for which a deduction is claimed in sufficient detail to afford identification.
(6) The assessed value of the improvements before remediation and redevelopment.
(7) The increase in the assessed value of improvements resulting from remediation and redevelopment.
(8) The amount of the deduction claimed for the first year of the deduction.
(d) A certified deduction application filed under subsection (a) or (b) is applicable for the year in which the addition to assessed value or assessment of property is made and each subsequent year to which the deduction applies under the resolution adopted under section 24 of this chapter.
(e) A property owner who desires to obtain the deduction provided by section 24 of this chapter but who has failed to file a deduction application within the dates prescribed in subsection (a) or (b) may file a deduction application between March 1 and May 10 of a subsequent year, if the application is filed for an assessment date in a year that ends before January 1, 2015, and on or before the date specified in IC 6-1.1-11.3-5(a)(2), if the application is filed for an assessment date in a year that begins after December 31, 2014, which is applicable for the year filed and the subsequent years without any additional certified deduction application being filed for the amounts of the deduction which would be applicable to such years under this chapter if such a deduction application had been filed in accordance with subsection (a) or (b).
(f) On verification of the correctness of a certified deduction application by the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, the county auditor shall, if the property is covered by a resolution adopted under section 24 of this chapter, make the appropriate deduction.
(g) The amount and period of the deduction provided for property by section 24 of this chapter are not affected by a change in the ownership of the property if the new owner of the property:
(1) is a person that:
(A) has never had an ownership interest in an entity that contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management;
(2) continues to use the property in compliance with any standards established under sections 7 and 23 of this chapter; and
(3) files an application in the manner provided by subsection (e).
(h) The township assessor, or the county assessor if there is no township assessor for the township, shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
(b) The deduction application required by this section must contain the following information:
(1) The name of the owner of the investment property.
(2) A description of the investment property.
(3) Proof of purchase of the investment property and proof of the date the investment property was installed.
(4) The amount of the deduction claimed.
(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.
(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:
(1) the taxpayer submits a written application for an extension before May 15 of the assessment year;
(2) the taxpayer is prevented from filing a timely application because of sickness, absence from the county, or any other good and sufficient reason; and
(3) the assessment date is in a year that ends before January 1, 2015.
(d) An urban enterprise association created under IC 5-28-15-13 may by resolution waive failure to file a:
(1) timely; or
(2) complete;
deduction application under this section. Before adopting a waiver under this section, the urban enterprise association shall conduct a public hearing on the waiver.
(b) As used in this chapter, "mobile home" means a nonself-propelled vehicle designed for occupancy as a dwelling or sleeping place.
(c) As used in this chapter, "bureau" means the bureau of motor vehicles.
(d) As used in this chapter, "first regular property tax installment due date" has the meaning set forth in IC 6-1.1-1-7.3.
(1) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or
(2) the amount of excise tax liability to which a vehicle that was registered after the owner's last preceding annual registration date would have been subject if it had been registered on that date.
(i) As used in this chapter, "second regular property tax installment due date" has the meaning set forth in IC 6-1.1-1-16.5.
(1) Vehicles owned, or leased and operated, by the United States, the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Vehicles subject to registration as trucks under the motor vehicle registration laws of the state, except trucks having a declared gross weight not exceeding eleven thousand (11,000) pounds, trailers, semitrailers, tractors, and buses.
(5) Vehicles owned, or leased and operated, by a postsecondary educational institution described in IC 6-3-3-5(d).
(6) Vehicles owned, or leased and operated, by a volunteer fire department (as defined in IC 36-8-12-2).
(7) Vehicles owned, or leased and operated, by a volunteer emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a nominal annual compensation of not more than three thousand five hundred dollars ($3,500).
(8) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1.
(9) Farm wagons.
utilize the services and facilities of license branches operated under
IC 9-16 in its administration of the motor vehicle registration laws of
the state of Indiana. The license branches may be so utilized in
accordance with such procedures, in such manner, and to such extent
as the bureau shall deem necessary and proper to implement and
effectuate the administration and collection of the excise tax imposed
by this chapter. However, in the event the bureau shall utilize such
license branches in the collection of excise tax, the following apply:
(1) The excise taxes so collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a depository duly designated by the state
board of finance. The county treasurer of the county for which the
collections are due may withdraw funds from the account at least
two (2) times each week. The county treasurer is responsible for
the safekeeping and investment of money withdrawn by the
county treasurer under this subsection. Before the eleventh day of
the month following the month in which the collections are made,
the bureau of motor vehicles shall report the excise taxes
collected and refunds made outside the county to the county
treasurer of the county to which the collections are due and the
refunds apply. The bureau shall forward a copy of this excise tax
report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to whom the collections are due,
showing the excise tax collected on each vehicle, each refund on
a vehicle, and a copy of each registration certificate for all
collections and refunds within the county.
(3) Each license branch shall also report to the bureau all excise
taxes collected and refunds made under this chapter in the same
manner and at the same time as registration fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches at its
discretion. At the discretion of the bureau, the bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime policy for each
branch, purchase a single blanket bond or crime insurance
policy endorsed to include faithful performance to cover all
branches.
(5) If the services of a license branch are used by the bureau in the
collection of the excise tax imposed by this chapter, the license
branch shall collect the service charge prescribed under IC 9-29
for each vehicle registered upon which an excise tax is collected
by that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the appropriate
county and reported to the bureau of motor vehicles on the first
working day following the week of collection. Except as provided
in subdivision (7), any amount collected by the department which
represents interest or a penalty shall be retained by the department
and used to pay its costs of enforcing this chapter.
(7) This subdivision applies only to interest or a penalty collected
by the department of state revenue from a person who:
(A) fails to properly register a vehicle as required by IC 9-18
and pay the tax due under this chapter; and
(B) during any time after the date by which the vehicle was
required to be registered under IC 9-18 displays on the vehicle
a license plate issued by another state.
The total amount collected by the department that represents
interest or a penalty, minus a reasonable amount determined by
the department to represent its administrative expenses, shall be
deposited in the state general fund for the credit of the county in
which the person resides. The amount shall be reported to the
bureau of motor vehicles on the first working day following the
week of collection.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank or credit cards.
(b) On or before April 1 of each year the bureau shall provide to the
auditor of state the amount of motor vehicle excise taxes collected for
each county for the preceding year.
(c) On or before May 10 the first regular property tax installment
due date and November 10 the second regular property tax
installment due date of each year the auditor of state shall distribute
to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any penalty or interest described in subsection (a)(7);
that have been credited to the county under subsection (a). There is
appropriated from the state general fund the amount necessary to make
the distributions required by this subsection. The county auditor shall
apportion and distribute the delinquent tax distributions to the taxing
units in the county at the same time and in the same manner as excise
taxes are apportioned and distributed under section 10 of this chapter.
(d) The commissioner of insurance shall prescribe the form of the bonds or crime policies required by this section.
(1) The excise taxes collected by each license branch, less any refunds made by the license branch, shall be deposited daily by the license branch in a separate account in a depository designated by the state board of finance. The county treasurer of the county for which the collections are due may withdraw funds from the account at least two (2) times each week. The county treasurer is responsible for the safekeeping and investment of money withdrawn by the county treasurer under this subdivision. Before the eleventh day of the month following the month in which the collections are made, the bureau shall report the excise taxes collected and refunds made outside the county to the county treasurer of the county to which the collections are due and the refunds apply. The bureau shall forward a copy of the excise tax report to the county auditor of the county.
(2) A license branch shall each week forward a report to the county auditor of the county to which the collections are due, showing the excise tax collected by the license branch on each
recreational vehicle or truck camper, each refund made by the
license branch on a recreational vehicle or truck camper, and a
copy of each registration certificate for all collections and refunds
of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise taxes
collected and refunds made by the license branch under this
chapter in the same manner and at the same time as registration
fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches. The
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance policy for
each branch, purchase a single blanket bond or crime
insurance policy endorsed to include faithful performance to
cover all branches.
(5) If the services of a license branch are used by the bureau in the
collection of the excise tax imposed by this chapter, the license
branch shall collect the service charge prescribed under IC 9-29
for each vehicle registered on which an excise tax is collected by
that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the appropriate
county and reported to the bureau on the first working day
following the week of collection. Except as provided in
subdivision (7), money collected by the department that
represents interest or a penalty shall be retained by the department
and used to pay the department's costs of enforcing this chapter.
(7) This subdivision applies only to interest or a penalty collected
by the department of state revenue from a person who:
(A) fails to properly register a recreational vehicle as required
by IC 9-18 and pay the tax due under this chapter; and
(B) during any time after the date by which the recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue that
represents interest or a penalty, minus a reasonable amount
determined by the department to represent its administrative
expenses, shall be deposited in the state general fund to the credit
of the county in which the person resides. The amount shall be
reported to the bureau on the first working day following the week
of collection.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount fee,
whether billed to the bureau or charged directly to the bureau's account,
the bureau shall collect from a person using the card an official fee that
may not exceed the highest transaction charge or discount fee charged
to the bureau by bank card or credit card vendors during the most
recent collection period. The fee may be collected regardless of retail
merchant agreements between the bank card and credit card vendors
that may prohibit such a fee. The fee is a permitted additional charge
under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to the
auditor of state the amount of taxes collected under this chapter for
each county for the preceding year.
(c) On or before May 10 the first regular property tax installment
due date and November 10 the second regular property tax
installment due date of each year, the auditor of state shall distribute
to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any interest or penalty described in subsection (a)(7);
that have been credited to the county under subsection (a). There is
appropriated from the state general fund the amount necessary to make
the distributions required by this subsection. The county auditor shall
apportion and distribute the delinquent tax distributions to the taxing
units in the county at the same time and in the same manner as excise
taxes are apportioned and distributed under section 22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section.
SECTION 117, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 20. The county auditor shall:
(1) maintain an electronic data file of the information contained
on the tax duplicate for all:
(A) parcels; and
(B) personal property returns;
for each township in the county as of each assessment date;
(2) maintain the electronic data file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment date
of each year before March 16 of the next year for an assessment
date in a year that ends before January 1, 2015, and before
January 16 of the next year for an assessment date in a year
that begins after December 31, 2014, to:
(A) the legislative services agency in an electronic format
under IC 5-14-6; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or the
department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date may
not be overwritten with data for a subsequent assessment date until a
copy of an electronic data file that preserves the data for the particular
assessment date is archived in the manner prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency.
on November 10 of that year.
(b) If a property owner has elected to pay the property owner's
assessment in installments and the assessment roll for the cost of the
improvement was finally approved after June 30 of a year, the first
installment of the principal of the assessment, together with accrued
interest, is payable on May 10 the first regular property tax
installment due date of the following year.
(c) Subsequent installments of principal and interest are payable at:
(1) one (1) year intervals after the date of payment of the first
installment under subsection (a) or (b) if the property owner
elected annual payments; or
(2) one (1) month intervals after the date of payment of the first
installment under subsection (a) or (b) if the property owner
elected monthly payments.
(d) This subsection applies if the property owner elected annual
installment payments. With the first installment of principal, and
interest to the first bond maturity date, an amount sufficient to cover six
(6) months interest in advance on the assessment shall also be
collected. With each succeeding installment of principal, except the
last installment, six (6) months interest shall be collected in advance,
so that only one (1) annual payment is made by the property owner on
the assessment.
(e) This subsection applies if the property owner elected monthly
installment payments. With each of the first six (6) installments of
principal, and interest to the first bond maturity date, an amount
sufficient to cover one (1) additional month's interest in advance on the
assessment shall also be collected. With each succeeding installment
of principal, except the last six (6) installments, one (1) month's interest
shall be collected in advance.
(1) To pay the interest on improvement assessments that is lost or forgiven due to the prepayment of installments of assessments.
(2) If the amount of money in the account exceeds five (5) times the average annual amount of lost or forgiven interest paid under subdivision (1) during the preceding three (3) years, that excess may be used for any of the following:
(A) The purchase of equipment for or pay expenses incurred by the municipal fiscal officer in performing the municipal fiscal officer's duties under the Barrett Law.
(B) Providing debt service reserves or other security for bonds issued by the municipality under this chapter, IC 36-9-36, IC 36-9-38, or IC 36-9-39 (or under IC 36-9-18 through IC 36-9-21 before the repeal of those provisions in 1993).
(b) If payments of delinquent principal, delinquent interest, and interest penalties that are collected during any six (6) month period ending on
(c) The fact that collections during a six (6) month period are insufficient to pay one percent (1%) of the face value of the bonds does not require the bonds to be marked "not paid for want of funds".
(1) brings provisions of law that duplicate or conflict with the provisions of this act into conformity with the requirements of this act;
(2) corrects cross-references to property tax deadlines and procedures in provisions of law not contained in this act to the provisions of this act to the extent practicable to avoid the inclusion of nonuniform deadlines and procedures in the law; and
(3) revises provisions of law governing deadlines and procedures for filing exemption and deduction applications, filing returns, and taking other property tax actions, as appropriate, to enhance uniformity and ensure that assessed values transmitted to political subdivisions for budgeting purposes are as accurate and complete as practicable.
(b) This SECTION expires January 1, 2015.
