Bill Text: IN SB0531 | 2013 | Regular Session | Amended
Bill Title: Property tax assessments and appeals.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2013-02-26 - First reading: referred to Committee on Ways and Means [SB0531 Detail]
Download: Indiana-2013-SB0531-Amended.html
February 8, 2013
SENATE BILL No. 531
_____
DIGEST OF SB 531
(Updated February 7, 2013 11:18 am - DI 58)
Citations Affected: IC 6-1.1.
Synopsis: Property tax assessments and appeals. Provides that land is
to be assessed as agricultural if the land could be devoted to
agricultural use (if not zoned for industrial, commercial, or residential
use) or if a building or other real property improvement that is devoted
to agricultural purposes is located on the land. Provides that land that
is zoned for (instead of purchased for) residential, commercial, or
industrial use is not to be assessed as agricultural land unless the land
is devoted to agricultural use. Provides that for land that is being used
for various right of way purposes, the value is be subtracted from the
assessed value of a parcel without any action having to be taken by the
property owner. Provides that the department of local government
finance rules concerning tax representatives may not restrict a
residential property owner who is an individual from appointing
another individual as an agent to act on the owner's behalf in a property
tax appeal to the property tax assessment board of appeals so long as
the agent serves without payment of any consideration. Repeals an
outdated property tax appeal deadline law.
Effective: July 1, 2013.
Eckerty
January 14, 2013, read first time and referred to Committee on Appropriations.
February 7, 2013, amended, reported favorably _ Do Pass.
February 8, 2013
First Regular Session 118th General Assembly (2013)
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
SENATE BILL No. 531
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-4-13; (13)SB0531.1.1. -->
SECTION 1. IC 6-1.1-4-13, AS AMENDED BY P.L.112-2012,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 13. (a) In assessing or reassessing land, the land
shall be assessed as agricultural land only when it is devoted to or
could be devoted to agricultural use. Land on which a building or
other real property improvement is located shall be assessed as
agricultural when the building or improvement is used for
agricultural purposes.
(b) The department of local government finance shall give written notice to each county assessor of:
(1) the availability of the United States Department of Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011, assessment date shall be used for the March 1, 2012, assessment date. New soil productivity factors shall be used for assessment dates occurring after March 1, 2012.
(c) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.
(d) This section does not apply to landpurchased zoned for
industrial, commercial, or residential uses, unless the land is devoted
to agricultural use.
(b) The department of local government finance shall give written notice to each county assessor of:
(1) the availability of the United States Department of Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011, assessment date shall be used for the March 1, 2012, assessment date. New soil productivity factors shall be used for assessment dates occurring after March 1, 2012.
(c) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.
(d) This section does not apply to land
SOURCE: IC 6-1.1-4-14; (13)SB0531.1.2. -->
SECTION 2. IC 6-1.1-4-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 14. (a) Except as
provided in subsection (b) of this section, land may not be assessed to
an adjacent property holder if it:
(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;
(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;
(3) is used and occupied as part of a public drainage ditch, including land that:
(A) is adjacent to the ditch; and
(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public highway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land so assessed shall be deducted from the assessed value of the land assessed to the adjacent property owner. A landowner is entitled to the deduction and an assessor shall make the deduction without the necessity of the landowner taking any action.
(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor
(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;
(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;
(3) is used and occupied as part of a public drainage ditch, including land that:
(A) is adjacent to the ditch; and
(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public highway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land so assessed shall be deducted from the assessed value of the land assessed to the adjacent property owner. A landowner is entitled to the deduction and an assessor shall make the deduction without the necessity of the landowner taking any action.
(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor
shall have the county surveyor make a survey to determine the amount
of land so described.
SOURCE: IC 6-1.1-15-0.6; (13)SB0531.1.3. -->
SECTION 3. IC 6-1.1-15-0.6 IS REPEALED [EFFECTIVE JULY
1, 2013]. Sec. 0.6. (a) This section applies only to the appeal of an
assessment of real property.
(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter,
in order to appeal an assessment of real property and have a change in
the assessment effective for the assessment date in 2002, 2003, or
2004, the taxpayer must, in the manner provided by section 1 of this
chapter, as amended by P.L.1-2004, file a written request for a
preliminary conference with the township assessor not later than
forty-five (45) days after:
(1) a notice of a change of assessment for the assessment date is
given to the taxpayer; or
(2) the taxpayer receives a tax statement for the property taxes
that are based on the assessment for the assessment date;
whichever occurs first.
(c) An appeal of a taxpayer under subsection (b) must comply with
all other requirements applicable to an appeal under this chapter,
except that the provisions of section 1(b)(2), 1(c), and 1(d) of this
chapter that prohibit appeals of:
(1) an assessment for an assessment date in 2002 that is filed after
May 10, 2002, apply to property taxes imposed for that
assessment date;
(2) an assessment for an assessment date in 2003 that is filed after
May 10, 2003, apply to property taxes imposed for that
assessment date; or
(3) an assessment for an assessment date in 2004 that is filed after
May 10, 2004, apply to property taxes imposed for that
assessment date.
SOURCE: IC 6-1.1-31-11.5; (13)SB0531.1.4. -->
SECTION 4. IC 6-1.1-31-11.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 11.5. (a) Subject to
subsection (b), the department of local government finance shall adopt
rules under IC 4-22-2 to govern the practice of representatives in
proceedings before the property tax assessment board of appeals and
the department of local government finance.
(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:
(1) restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;or
(2) restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or
(3) restrict the ability of a residential property owner who is an individual from appointing another individual as an agent to act on the owner's behalf in a property tax assessment board of appeals proceeding without being certified as a representative so long as the agent certifies in writing that the agent is serving without payment of any consideration.
(c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves the practice of law.
(d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of local government finance may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule.
(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:
(1) restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;
(2) restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or
(3) restrict the ability of a residential property owner who is an individual from appointing another individual as an agent to act on the owner's behalf in a property tax assessment board of appeals proceeding without being certified as a representative so long as the agent certifies in writing that the agent is serving without payment of any consideration.
(c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves the practice of law.
(d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of local government finance may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule.
