*HB1260.1*
January 24, 2022
HOUSE BILL No. 1260
_____
DIGEST OF HB 1260 (Updated January 20, 2022 8:40 pm - DI 134)
Citations Affected: IC 4-12; IC 6-1.1; IC 8-22; IC 20-46; IC 33-34;
IC 33-37; IC 36-1; IC 36-7; IC 36-8; IC 36-9; noncode.
Synopsis: Department of local government finance. Makes changes to
requirements for federal economic stimulus funds. Requires the budget
agency to augment from the state general fund the amount appropriated
for the secretary of state's administration fund, by an amount not to
exceed $3,200,000, the amount necessary to meet the secretary of
state's obligation for election security consultant services. Requires the
budget agency, if the office of management and budget determines
funds appropriated for the career accelerator fund is an ineligible use
of funds under the American Rescue Plan Act, to augment from the
state general fund the amount appropriated for the career accelerator
fund by an amount not to exceed $10,000,000. Allows the budget
agency to augment and appropriate amounts appropriated for local law
enforcement training grants. Provides that certain churches are not
required to file a personal property tax return. Provides that a county
assessor shall provide electronic access to property record cards on the
county's official Internet web site. Requires the department of local
government finance to notify a company if any of the company's
property that was previously assessed by the department of local
government finance will instead be assessed by the township assessor,
or the county assessor if there is not a township assessor for the
township. Provides that the authority of a property tax assessment
board of appeals (county board) is not limited to review the ongoing
eligibility of a property for an exemption. Provides timing clarifications
for property tax deductions for taxpayers who are over age 65 or who
(Continued next page)
Effective: Upon passage; July 1, 2022; January 1, 2023.
Leonard, Heine
January 10, 2022, read first time and referred to Committee on Ways and Means.
January 24, 2022, amended, reported — Do Pass.
HB 1260—LS 6580/DI 134 Digest Continued
are disabled veterans, and for the over age 65 circuit breaker credit.
Provides that the assessor shall provide a report to the county auditor
describing any physical improvements to the property. Defines the term
"taxpayer" for purposes of the procedures for review and appeal of
assessments and corrections of errors. Provides that in an appeal, an
assessment as last determined by an assessing official or the county
board is presumed to equal a property's true tax value until rebutted by
evidence presented by the parties. Provides that a county auditor shall
submit a certified statement to the department of local government
finance (DLGF) not later than September 1 in a manner prescribed by
the DLGF. Specifies certain dates with regard to the adjustment of
maximum tax rates after a reassessment or annual adjustment. For
reports filed by county boards with the DLGF, changes the requirement
for the total number of "notices" to be filed to the total number of
"appeals" to be filed. Requires additional information to be filed in
such reports. Provides that the term "tax representative" does not
include an attorney who is a member in good standing of the Indiana
bar or any person who is a member in good standing of any other state
bar and who has been granted temporary admission to the Indiana bar
in order to represent a party before the property tax assessment board
of appeals or the DLGF. Provides that the DLGF may not review
certain written complaints if such a complaint is related to a matter that
is under appeal. Provides that for certain airport development zones
and allocation areas established after June 30, 2024, "residential
property" refers to the assessed value of property that is allocated to the
1% homestead land and improvement categories in the county tax and
billing software system, along with the residential assessed value as
defined for purposes of calculating the rate for the local income tax
property tax relief credit designated for residential property. Provides
formulas for school corporations that propose to impose property taxes
under a referendum tax levy. Provides that the property tax rate
imposed under the provision for the public safety officers survivors'
health coverage cumulative fund is exempt from the adjustment of
maximum tax rates after reassessment or annual adjustment. Removes
the sunset provision on the $1 pro bono legal service fee. Allows a
county surveyor to send relocation requirements for a proposed
regulated drain by either registered mail or certified mail (current law
requires the relocation requirements be sent by registered mail).
Repeals various property tax provisions.
HB 1260—LS 6580/DI 134HB 1260—LS 6580/DI 134 January 24, 2022
Second Regular Session of the 122nd General Assembly (2022)
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 this style type.
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 this style type reconciles conflicts
between statutes enacted by the 2021 Regular Session of the General Assembly.
HOUSE BILL No. 1260
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-12-1-18, AS AMENDED BY P.L.165-2021,
2 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 18. Except for allotment stipulations provided
4 in IC 4-12-18, federal funds received by an instrumentality are
5 appropriated for purposes specified by the federal government and the
6 general assembly, if that body elects to appropriate federal funds,
7 subject to allotment by the budget agency. The provisions of this
8 chapter and other laws concerning the acceptance, disbursement,
9 review, and approval of grants, loans, and gifts made by the federal
10 government or any other source to the state or its agencies apply to
11 instrumentalities.
12 SECTION 2. IC 4-12-18-4, AS ADDED BY P.L.64-2021,
13 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14 JULY 1, 2022]: Sec. 4. (a) There is created the economic stimulus
15 fund. Within the economic stimulus fund The auditor of state shall
HB 1260—LS 6580/DI 134 2
1 create a one (1) or more separate account economic stimulus funds
2 for each separate federal stimulus legislation enacted. All discretionary
3 funds received by the state must be deposited in the a corresponding
4 account within the economic stimulus fund unless prohibited by federal
5 law.
6 (b) The economic stimulus fund is Economic stimulus funds are
7 separate from the state general fund and all other state funds and
8 accounts.
9 (c) For purposes of SECTION 26 of P.L.165-2021, "deposit"
10 means to comply with the purposes, eligible uses, and stipulations
11 of the statutory fund referenced unless federal law or regulations
12 conflict with the statutory fund purposes, eligible uses, and
13 stipulations.
14 SECTION 3. IC 4-12-18-5, AS ADDED BY P.L.64-2021,
15 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2022]: Sec. 5. Discretionary funds deposited into the an
17 economic stimulus fund during a period in which the general assembly
18 is convened in a regular session, an emergency session under
19 IC 2-2.1-1.2, or a special session may not be allotted or expended
20 unless appropriated by the general assembly or reviewed by the budget
21 committee. Appropriations made by the general assembly do not
22 revert until the end of the biennium in which they are
23 appropriated.
24 SECTION 4. IC 4-12-18-6, AS ADDED BY P.L.64-2021,
25 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
26 JULY 1, 2022]: Sec. 6. Before discretionary funds deposited into the
27 an economic stimulus fund during a period in which the general
28 assembly is not convened in a regular session, an emergency session
29 under IC 2-2.1-1.2, or a special session may be allotted to or expended
30 by a state agency or instrumentality, the allotment or expenditure must
31 be reviewed by the budget committee. Money is considered
32 continuously appropriated for the period of the federal award after
33 budget committee review.
34 SECTION 5. IC 6-1.1-3-7, AS AMENDED BY P.L.108-2019,
35 SECTION 101, IS AMENDED TO READ AS FOLLOWS
36 [EFFECTIVE JANUARY 1, 2023]: Sec. 7. (a) Except as provided in
37 subsections (b), and (c), and (f), a taxpayer shall, on or before the filing
38 date of each year, file a personal property return with:
39 (1) the assessor of each township in which the taxpayer's personal
40 property is subject to assessment;
41 (2) the county assessor if there is no township assessor for a
42 township in which the taxpayer's personal property is subject to
HB 1260—LS 6580/DI 134 3
1 assessment; or
2 (3) after 2020, the personal property online submission portal
3 developed and maintained by the department under section 26 of
4 this chapter.
5 (b) The township assessor or county assessor may grant a taxpayer
6 an extension of not more than thirty (30) days to file the taxpayer's
7 return if:
8 (1) the taxpayer submits a written or an electronic application for
9 an extension prior to the filing date; and
10 (2) the taxpayer is prevented from filing a timely return because
11 of sickness, absence from the county, or any other good and
12 sufficient reason.
13 (c) If a taxpayer:
14 (1) has personal property subject to assessment in more than one
15 (1) township in a county; or
16 (2) has personal property that is subject to assessment and that is
17 located in two (2) or more taxing districts within the same
18 township;
19 the taxpayer shall file a single return with the county assessor and
20 attach a schedule listing, by township, all the taxpayer's personal
21 property and the property's assessed value. The taxpayer shall provide
22 the county assessor with the information necessary for the county
23 assessor to allocate the assessed value of the taxpayer's personal
24 property among the townships listed on the return and among taxing
25 districts, including the street address, the township, and the location of
26 the property. The taxpayer may, in the alternative, submit the taxpayer's
27 personal property information and the property's assessed value
28 through the personal property online submission portal developed
29 under section 26 of this chapter.
30 (d) The county assessor shall provide to each affected township
31 assessor (if any) in the county all information filed by a taxpayer under
32 subsection (c) that affects the township.
33 (e) The county assessor may refuse to accept a personal property tax
34 return that does not comply with subsection (c). For purposes of
35 IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the
36 date it is filed with the county assessor with the schedule required by
37 subsection (c) attached.
38 (f) This subsection applies to a church that:
39 (1) has filed a personal property tax return under this section
40 for each of the five (5) years preceding a particular year; and
41 (2) on each of the returns described in subdivision (1) has not
42 owed any tax liability due to exemptions under IC 6-1.1 for
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1 which the church has been deemed eligible.
2 Notwithstanding any other law, a church is not required to file a
3 personal property tax return for a year under this section unless
4 there is a change in ownership of any personal property included
5 on a return described in subdivision (1), or any other change that
6 results in the personal property no longer being eligible for an
7 exemption under IC 6-1.1, or the church would otherwise be liable
8 for property tax imposed on personal property owned by the
9 church.
10 SECTION 6. IC 6-1.1-4-4.4 IS REPEALED [EFFECTIVE UPON
11 PASSAGE]. Sec. 4.4. (a) This section applies to an assessment under
12 section 4.2 or 4.5 of this chapter or another law.
13 (b) If the assessor changes the underlying parcel characteristics,
14 including age, grade, or condition, of a property, from the previous
15 year's assessment date, the assessor shall document:
16 (1) each change; and
17 (2) the reason that each change was made.
18 In any appeal of the assessment, the assessor has the burden of proving
19 that each change was valid.
20 SECTION 7. IC 6-1.1-4-25, AS AMENDED BY P.L.159-2020,
21 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
22 JULY 1, 2022]: Sec. 25. (a) Each township assessor and each county
23 assessor shall keep the assessor's reassessment data and records current
24 by securing the necessary field data and by making changes in the
25 assessed value of real property as changes occur in the use of the real
26 property. The township or county assessor's records shall at all times
27 show the assessed value of real property in accordance with this
28 chapter. The township assessor shall ensure that the county assessor
29 has full access to the assessment records maintained by the township
30 assessor.
31 (b) The county assessor shall:
32 (1) maintain an electronic data file of:
33 (A) the parcel characteristics and parcel assessments of all
34 parcels; and
35 (B) the personal property return characteristics and
36 assessments by return;
37 for each township in the county as of each assessment date;
38 (2) maintain the electronic file in a form that formats the
39 information in the file with the standard data, field, and record
40 coding required and approved by:
41 (A) the legislative services agency; and
42 (B) the department of local government finance; and
HB 1260—LS 6580/DI 134 5
1 (3) provide electronic access to property record cards on the
2 official county Internet web site; and
3 (3) (4) before September 1 of each year, transmit the data in the
4 file with respect to the assessment date of that year to the
5 department of local government finance.
6 (c) The appropriate county officer, as designated by the county
7 executive, shall:
8 (1) maintain an electronic data file of the geographic information
9 system characteristics of each parcel for each township in the
10 county as of each assessment date;
11 (2) maintain the electronic file in a form that formats the
12 information in the file with the standard data, field, and record
13 coding required and approved by the office of technology; and
14 (3) before September 1 of each year, transmit the data in the file
15 with respect to the assessment date of that year to the geographic
16 information office of the office of technology.
17 (d) An assessor under subsection (b) and an appropriate county
18 officer under subsection (c) shall do the following:
19 (1) Transmit the data in a manner that meets the data export and
20 transmission requirements in a standard format, as prescribed by
21 the office of technology established by IC 4-13.1-2-1 and
22 approved by the legislative services agency.
23 (2) Resubmit the data in the form and manner required under
24 subsection (b) or (c) upon request of the legislative services
25 agency, the department of local government finance, or the
26 geographic information office of the office of technology, as
27 applicable, if data previously submitted under subsection (b) or
28 (c) does not comply with the requirements of subsection (b) or (c),
29 as determined by the legislative services agency, the department
30 of local government finance, or the geographic information office
31 of the office of technology, as applicable.
32 An electronic data file maintained for a particular assessment date may
33 not be overwritten with data for a subsequent assessment date until a
34 copy of an electronic data file that preserves the data for the particular
35 assessment date is archived in the manner prescribed by the office of
36 technology established by IC 4-13.1-2-1 and approved by the
37 legislative services agency.
38 SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
39 CODE AS A NEW SECTION TO READ AS FOLLOWS
40 [EFFECTIVE JULY 1, 2022]: Sec. 25.5. The department of local
41 government finance shall notify a company subject to taxation
42 under this chapter if any of the company's property that was
HB 1260—LS 6580/DI 134 6
1 previously assessed by the department of local government finance
2 under this chapter will instead be assessed by the township
3 assessor, or the county assessor if there is not a township assessor
4 for the township, under this chapter.
5 SECTION 9. IC 6-1.1-11-4, AS AMENDED BY P.L.159-2020,
6 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 UPON PASSAGE]: Sec. 4. (a) The exemption application referred to
8 in section 3 of this chapter is not required if the exempt property is
9 owned by the United States, the state, an agency of this state, or a
10 political subdivision (as defined in IC 36-1-2-13). However, this
11 subsection applies only when the property is used, and in the case of
12 real property occupied, by the owner.
13 (b) The exemption application referred to in section 3 of this chapter
14 is not required if the exempt property is a cemetery:
15 (1) described by IC 6-1.1-2-7; or
16 (2) maintained by a township executive under IC 23-14-68.
17 (c) The exemption application referred to in section 3 of this chapter
18 is not required if the exempt property is owned by the bureau of motor
19 vehicles commission established under IC 9-14-9.
20 (d) The exemption application referred to in section 3 or 3.5 of this
21 chapter is not required if:
22 (1) the exempt property is:
23 (A) tangible property used for religious purposes described in
24 IC 6-1.1-10-21;
25 (B) tangible property owned by a church or religious society
26 used for educational purposes described in IC 6-1.1-10-16;
27 (C) other tangible property owned, occupied, and used by a
28 person for educational, literary, scientific, religious, or
29 charitable purposes described in IC 6-1.1-10-16; or
30 (D) other tangible property owned by a fraternity or sorority
31 (as defined in IC 6-1.1-10-24);
32 (2) the exemption application referred to in section 3 or 3.5 of this
33 chapter was filed properly at least once for a religious use under
34 IC 6-1.1-10-21, an educational, literary, scientific, religious, or
35 charitable use under IC 6-1.1-10-16, or use by a fraternity or
36 sorority under IC 6-1.1-10-24; and
37 (3) the property continues to meet the requirements for an
38 exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or
39 IC 6-1.1-10-24.
40 (e) If, after an assessment date, an exempt property is transferred or
41 its use is changed resulting in its ineligibility for an exemption under
42 IC 6-1.1-10, the county assessor shall terminate the exemption for the
HB 1260—LS 6580/DI 134 7
1 next assessment date. However, if the property remains eligible for an
2 exemption under IC 6-1.1-10 following the transfer or change in use,
3 the exemption shall be left in place for that assessment date. For the
4 following assessment date, the person that obtained the exemption or
5 the current owner of the property, as applicable, shall, under section 3
6 of this chapter and except as provided in this section, file a certified
7 application in duplicate with the county assessor of the county in which
8 the property that is the subject of the exemption is located. In all cases,
9 the person that obtained the exemption or the current owner of the
10 property shall notify the county assessor for the county where the
11 tangible property is located of the change in ownership or use in the
12 year that the change occurs. The notice must be in the form prescribed
13 by the department of local government finance.
14 (f) If the county assessor discovers that title to or use of property
15 granted an exemption under IC 6-1.1-10 has changed, the county
16 assessor shall notify the persons entitled to a tax statement under
17 IC 6-1.1-22-8.1 for the property of the change in title or use and
18 indicate that the county auditor will suspend the exemption for the
19 property until the persons provide the county assessor with an affidavit,
20 signed under penalties of perjury, that identifies the new owners or use
21 of the property and indicates whether the property continues to meet
22 the requirements for an exemption under IC 6-1.1-10. Upon receipt of
23 the affidavit, the county assessor shall reinstate the exemption under
24 IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund
25 of all or a part of a tax installment paid and any correction of error
26 under IC 6-1.1-15-12.1 must be filed not later than three (3) years after
27 the taxes are first due.
28 (g) This section shall not be construed to limit the authority of
29 the county property tax assessment board of appeals to review the
30 ongoing eligibility of a property for an exemption. A county
31 property tax assessment board of appeals shall disapprove an
32 exemption application in any year following the initial approval of
33 the application if the property is not eligible for an exemption.
34 SECTION 10. IC 6-1.1-12-1, AS AMENDED BY P.L.255-2017,
35 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2022]: Sec. 1. (a) The following definitions apply throughout
37 this section:
38 (1) "Installment loan" means a loan under which:
39 (A) a lender advances money for the purchase of:
40 (i) a mobile home that is not assessed as real property; or
41 (ii) a manufactured home that is not assessed as real
42 property; and
HB 1260—LS 6580/DI 134 8
1 (B) a borrower repays the lender in installments in accordance
2 with the terms of an installment agreement.
3 (2) "Mortgage" means a lien against property that:
4 (A) an owner of the property grants to secure an obligation,
5 such as a debt, according to terms set forth in a written
6 instrument, such as a deed or a contract; and
7 (B) is extinguished upon payment or performance according
8 to the terms of the written instrument.
9 The term includes a reverse mortgage.
10 (b) Each year a person who is a resident of this state may receive a
11 deduction from the assessed value of:
12 (1) mortgaged real property, an installment loan financed mobile
13 home that is not assessed as real property, or an installment loan
14 financed manufactured home that is not assessed as real property,
15 with the mortgage or installment loan instrument recorded with
16 the county recorder's office, that the person owns;
17 (2) real property, a mobile home that is not assessed as real
18 property, or a manufactured home that is not assessed as real
19 property that the person is buying under a contract, with the
20 contract or a memorandum of the contract recorded in the county
21 recorder's office, which provides that the person is to pay the
22 property taxes on the real property, mobile home, or manufactured
23 home; or
24 (3) real property, a mobile home that is not assessed as real
25 property, or a manufactured home that the person owns or is
26 buying on a contract described in subdivision (2) on which the
27 person has a home equity line of credit that is recorded in the
28 county recorder's office.
29 (c) Except as provided in section 40.5 of this chapter, the total
30 amount of the deduction which the person may receive under this
31 section for a particular year is:
32 (1) the balance of the mortgage or contract indebtedness
33 (including a home equity line of credit) on the assessment date of
34 that year;
35 (2) one-half (1/2) of the assessed value of the real property,
36 mobile home, or manufactured home on the following
37 assessment date; or
38 (3) three thousand dollars ($3,000);
39 whichever is least.
40 (d) A person who has sold real property, a mobile home not assessed
41 as real property, or a manufactured home not assessed as real property
42 to another person under a contract which provides that the contract
HB 1260—LS 6580/DI 134 9
1 buyer is to pay the property taxes on the real property, mobile home, or
2 manufactured home may not claim the deduction provided under this
3 section with respect to that real property, mobile home, or
4 manufactured home.
5 (e) The person must:
6 (1) own the real property, mobile home, or manufactured home;
7 or
8 (2) be buying the real property, mobile home, or manufactured
9 home under contract;
10 on the date the statement is filed under section 2 of this chapter.
11 SECTION 11. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
12 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2022]: Sec. 9. (a) An individual may obtain a deduction from
14 the assessed value of the individual's real property, or mobile home or
15 manufactured home which is not assessed as real property, if:
16 (1) the individual is at least sixty-five (65) years of age on or
17 before December 31 of the calendar year preceding the year in
18 which the deduction is claimed;
19 (2) for assessment dates before January 1, 2020, the combined
20 adjusted gross income (as defined in Section 62 of the Internal
21 Revenue Code) of:
22 (A) the individual and the individual's spouse; or
23 (B) the individual and all other individuals with whom:
24 (i) the individual shares ownership; or
25 (ii) the individual is purchasing the property under a
26 contract;
27 as joint tenants or tenants in common;
28 for the calendar year preceding the year in which the deduction is
29 claimed did not exceed twenty-five thousand dollars ($25,000);
30 (3) for assessment dates after December 31, 2019:
31 (A) the individual had, in the case of an individual who filed
32 a single return, adjusted gross income (as defined in Section
33 62 of the Internal Revenue Code) not exceeding thirty
34 thousand dollars ($30,000);
35 (B) the individual had, in the case of an individual who filed
36 a joint income tax return with the individual's spouse,
37 combined adjusted gross income (as defined in Section 62 of
38 the Internal Revenue Code) not exceeding forty thousand
39 dollars ($40,000); or
40 (C) the combined adjusted gross income (as defined in Section
41 62 of the Internal Revenue Code) of the individual and all
42 other individuals with whom:
HB 1260—LS 6580/DI 134 10
1 (i) the individual shares ownership; or
2 (ii) the individual is purchasing the property under a
3 contract;
4 as joint tenants or tenants in common did not exceed forty
5 thousand dollars ($40,000);
6 for the calendar year preceding by two (2) years the calendar year
7 in which the property taxes are first due and payable;
8 (4) the individual has owned the real property, mobile home, or
9 manufactured home for at least one (1) year before claiming the
10 deduction; or the individual has been buying the real property,
11 mobile home, or manufactured home under a contract that
12 provides that the individual is to pay the property taxes on the real
13 property, mobile home, or manufactured home for at least one (1)
14 year before claiming the deduction, and the contract or a
15 memorandum of the contract is recorded in the county recorder's
16 office;
17 (5) for assessment dates:
18 (A) before January 1, 2020, the individual and any individuals
19 covered by subdivision (2)(B) reside on the real property,
20 mobile home, or manufactured home; or
21 (B) after December 31, 2019, the individual and any
22 individuals covered by subdivision (3)(C) reside on the real
23 property, mobile home, or manufactured home;
24 (6) except as provided in subsection (i), the assessed value of the
25 real property, mobile home, or manufactured home does not
26 exceed two hundred thousand dollars ($200,000).
27 (7) the individual receives no other property tax deduction for the
28 year in which the deduction is claimed, except the deductions
29 provided by sections 1, 37, (for assessment dates after February
30 28, 2008) 37.5, and 38 of this chapter; and
31 (8) the person:
32 (A) owns the real property, mobile home, or manufactured
33 home; or
34 (B) is buying the real property, mobile home, or manufactured
35 home under contract;
36 on the date the statement required by section 10.1 of this chapter
37 is filed.
38 (b) Except as provided in subsection (h), in the case of real property,
39 an individual's deduction under this section equals the lesser of:
40 (1) one-half (1/2) of the assessed value of the real property; or
41 (2) fourteen thousand dollars ($14,000).
42 (c) Except as provided in subsection (h) and section 40.5 of this
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1 chapter, in the case of a mobile home that is not assessed as real
2 property or a manufactured home which is not assessed as real
3 property, an individual's deduction under this section equals the lesser
4 of:
5 (1) one-half (1/2) of the assessed value of the mobile home or
6 manufactured home; or
7 (2) fourteen thousand dollars ($14,000).
8 (d) An individual may not be denied the deduction provided under
9 this section because the individual is absent from the real property,
10 mobile home, or manufactured home while in a nursing home or
11 hospital.
12 (e) For purposes of this section, if real property, a mobile home, or
13 a manufactured home is owned by:
14 (1) tenants by the entirety;
15 (2) joint tenants; or
16 (3) tenants in common;
17 only one (1) deduction may be allowed. However, the age requirement
18 is satisfied if any one (1) of the tenants is at least sixty-five (65) years
19 of age.
20 (f) A surviving spouse is entitled to the deduction provided by this
21 section if:
22 (1) the surviving spouse is at least sixty (60) years of age on or
23 before December 31 of the calendar year preceding the year in
24 which the deduction is claimed;
25 (2) the surviving spouse's deceased husband or wife was at least
26 sixty-five (65) years of age at the time of a death;
27 (3) the surviving spouse has not remarried; and
28 (4) the surviving spouse satisfies the requirements prescribed in
29 subsection (a)(2) through (a)(8).
30 (g) An individual who has sold real property to another person
31 under a contract that provides that the contract buyer is to pay the
32 property taxes on the real property may not claim the deduction
33 provided under this section against that real property.
34 (h) In the case of tenants covered by subsection (a)(2)(B) or
35 (a)(3)(C), if all of the tenants are not at least sixty-five (65) years of
36 age, the deduction allowed under this section shall be reduced by an
37 amount equal to the deduction multiplied by a fraction. The numerator
38 of the fraction is the number of tenants who are not at least sixty-five
39 (65) years of age, and the denominator is the total number of tenants.
40 (i) For purposes of determining the assessed value of the real
41 property, mobile home, or manufactured home under subsection (a)(6)
42 for an individual who has received a deduction under this section in a
HB 1260—LS 6580/DI 134 12
1 particular previous year, increases in assessed value that occur after
2 the later of:
3 (1) December 31, 2019; or
4 (2) the first year that the individual has received the deduction;
5 are not considered unless the increase in assessed value is attributable
6 to physical improvements to the property. substantial renovation or
7 new improvements. Where there is an increase in assessed value
8 for purposes of the deduction under this section, the assessor shall
9 provide a report to the county auditor describing the substantial
10 renovation or new improvements, if any, that were made to the
11 property prior to the increase in assessed value.
12 SECTION 12. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
13 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14 JULY 1, 2022]: Sec. 14. (a) Except as provided in subsection (c) and
15 except as provided in section 40.5 of this chapter, an individual may
16 have the sum of fourteen thousand dollars ($14,000) deducted from the
17 assessed value of the real property, mobile home not assessed as real
18 property, or manufactured home not assessed as real property that the
19 individual owns (or the real property, mobile home not assessed as real
20 property, or manufactured home not assessed as real property that the
21 individual is buying under a contract that provides that the individual
22 is to pay property taxes on the real property, mobile home, or
23 manufactured home if the contract or a memorandum of the contract is
24 recorded in the county recorder's office) if:
25 (1) the individual served in the military or naval forces of the
26 United States for at least ninety (90) days;
27 (2) the individual received an honorable discharge;
28 (3) the individual either:
29 (A) has a total disability; or
30 (B) is at least sixty-two (62) years old and has a disability of at
31 least ten percent (10%);
32 (4) the individual's disability is evidenced by:
33 (A) a pension certificate or an award of compensation issued
34 by the United States Department of Veterans Affairs; or
35 (B) a certificate of eligibility issued to the individual by the
36 Indiana department of veterans' affairs after the Indiana
37 department of veterans' affairs has determined that the
38 individual's disability qualifies the individual to receive a
39 deduction under this section; and
40 (5) the individual:
41 (A) owns the real property, mobile home, or manufactured
42 home; or
HB 1260—LS 6580/DI 134 13
1 (B) is buying the real property, mobile home, or manufactured
2 home under contract;
3 on the date the statement required by section 15 of this chapter is
4 filed.
5 (b) Except as provided in subsections (c) and (d), the surviving
6 spouse of an individual may receive the deduction provided by this
7 section if:
8 (1) the individual satisfied the requirements of subsection (a)(1)
9 through (a)(4) at the time of death; or
10 (2) the individual:
11 (A) was killed in action;
12 (B) died while serving on active duty in the military or naval
13 forces of the United States; or
14 (C) died while performing inactive duty training in the military
15 or naval forces of the United States; and
16 the surviving spouse satisfies the requirement of subsection (a)(5) at
17 the time the deduction statement is filed. The surviving spouse is
18 entitled to the deduction regardless of whether the property for which
19 the deduction is claimed was owned by the deceased veteran or the
20 surviving spouse before the deceased veteran's death.
21 (c) Except as provided in subsection (f), no one is entitled to the
22 deduction provided by this section if the assessed value of the
23 individual's Indiana real property, Indiana mobile home not assessed as
24 real property, and Indiana manufactured home not assessed as real
25 property, as shown by the tax duplicate, exceeds the assessed value
26 limit specified in subsection (d).
27 (d) Except as provided in subsection (f), for the:
28 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
29 assessment dates, the assessed value limit for purposes of
30 subsection (c) is one hundred seventy-five thousand dollars
31 ($175,000); and
32 (2) January 1, 2020, assessment date and for each assessment date
33 thereafter, the assessed value limit for purposes of subsection (c)
34 is two hundred thousand dollars ($200,000).
35 (e) An individual who has sold real property, a mobile home not
36 assessed as real property, or a manufactured home not assessed as real
37 property to another person under a contract that provides that the
38 contract buyer is to pay the property taxes on the real property, mobile
39 home, or manufactured home may not claim the deduction provided
40 under this section against that real property, mobile home, or
41 manufactured home.
42 (f) For purposes of determining the assessed value of the real
HB 1260—LS 6580/DI 134 14
1 property, mobile home, or manufactured home under subsection (d) for
2 an individual who has received a deduction under this section in a
3 particular previous year, increases in assessed value that occur after
4 the later of:
5 (1) December 31, 2019; or
6 (2) the first year that the individual has received the deduction;
7 are not considered unless the increase in assessed value is attributable
8 to physical improvements to the property. substantial renovation or
9 new improvements. Where there is an increase in assessed value
10 for purposes of the deduction under this section, the assessor shall
11 provide a report to the county auditor describing the substantial
12 renovation or new improvements, if any, that were made to the
13 property prior to the increase in assessed value.
14 SECTION 13. IC 6-1.1-15-0.8 IS ADDED TO THE INDIANA
15 CODE AS A NEW SECTION TO READ AS FOLLOWS
16 [EFFECTIVE JULY 1, 2022]: Sec. 0.8. As used in this chapter,
17 "taxpayer" means:
18 (1) an owner of the property at the time of the issuance of the
19 assessment or tax bill;
20 (2) a person statutorily or contractually obligated to pay
21 property taxes on the property; or
22 (3) a tenant obligated under a lease to reimburse the owner
23 for property taxes on the property.
24 SECTION 14. IC 6-1.1-15-17.1 IS REPEALED [EFFECTIVE
25 UPON PASSAGE]. Sec. 17.1. In the case of a change occurring after
26 February 28, 2015, in the classification of real property:
27 (1) the county assessor or township assessor must on the notice
28 required by IC 6-1.1-4-22 specify any changes in land
29 classification and the reasons for the change; and
30 (2) the county assessor or township assessor making the change
31 in the classification has the burden of proving that the change in
32 the classification is correct in any review or appeal under this
33 chapter and in any appeals taken to the Indiana board of tax
34 review or to the Indiana tax court.
35 SECTION 15. IC 6-1.1-15-17.2 IS REPEALED [EFFECTIVE
36 UPON PASSAGE]. Sec. 17.2. (a) Except as provided in subsection (d),
37 this section applies to any review or appeal of an assessment under this
38 chapter if the assessment that is the subject of the review or appeal is
39 an increase of more than five percent (5%) over the assessment for the
40 same property for the prior tax year. In calculating the change in the
41 assessment for purposes of this section, the assessment to be used for
42 the prior tax year is the original assessment for that prior tax year or, if
HB 1260—LS 6580/DI 134 15
1 applicable, the assessment for that prior tax year:
2 (1) as last corrected by an assessing official;
3 (2) as stipulated or settled by the taxpayer and the assessing
4 official; or
5 (3) as determined by the reviewing authority.
6 (b) Under this section, the county assessor or township assessor
7 making the assessment has the burden of proving that the assessment
8 is correct in any review or appeal under this chapter and in any appeals
9 taken to the Indiana board of tax review or to the Indiana tax court. If
10 a county assessor or township assessor fails to meet the burden of proof
11 under this section, the taxpayer may introduce evidence to prove the
12 correct assessment. If neither the assessing official nor the taxpayer
13 meets the burden of proof under this section, the assessment reverts to
14 the assessment for the prior tax year, which is the original assessment
15 for that prior tax year or, if applicable, the assessment for that prior tax
16 year:
17 (1) as last corrected by an assessing official;
18 (2) as stipulated or settled by the taxpayer and the assessing
19 official; or
20 (3) as determined by the reviewing authority.
21 (c) This section does not apply to an assessment if the assessment
22 that is the subject of the review or appeal is based on:
23 (1) substantial renovations or new improvements;
24 (2) zoning; or
25 (3) uses;
26 that were not considered in the assessment for the prior tax year.
27 (d) This subsection applies to real property for which the gross
28 assessed value of the real property was reduced by the assessing
29 official or reviewing authority in an appeal conducted under
30 IC 6-1.1-15. However, this subsection does not apply for an assessment
31 date if the real property was valued using the income capitalization
32 approach in the appeal. If the gross assessed value of real property for
33 an assessment date that follows the latest assessment date that was the
34 subject of an appeal described in this subsection is increased above the
35 gross assessed value of the real property for the latest assessment date
36 covered by the appeal, regardless of the amount of the increase, the
37 county assessor or township assessor (if any) making the assessment
38 has the burden of proving that the assessment is correct.
39 SECTION 16. IC 6-1.1-15-18 IS REPEALED [EFFECTIVE UPON
40 PASSAGE]. Sec. 18. (a) This section applies to an appeal to which this
41 chapter applies, including any review by the board of tax review or the
42 tax court.
HB 1260—LS 6580/DI 134 16
1 (b) This section applies to any proceeding pending or commenced
2 after June 30, 2012.
3 (c) To accurately determine market-value-in-use, a taxpayer or an
4 assessing official may:
5 (1) in a proceeding concerning residential property, introduce
6 evidence of the assessments of comparable properties located in
7 the same taxing district or within two (2) miles of a boundary of
8 the taxing district; and
9 (2) in a proceeding concerning property that is not residential
10 property, introduce evidence of the assessments of any relevant,
11 comparable property.
12 However, in a proceeding described in subdivision (2), preference shall
13 be given to comparable properties that are located in the same taxing
14 district or within two (2) miles of a boundary of the taxing district. The
15 determination of whether properties are comparable shall be made
16 using generally accepted appraisal and assessment practices.
17 SECTION 17. IC 6-1.1-15-20 IS ADDED TO THE INDIANA
18 CODE AS A NEW SECTION TO READ AS FOLLOWS
19 [EFFECTIVE UPON PASSAGE]: Sec. 20. (a) In an appeal under this
20 chapter, except as provided in subsection (b), the assessment as last
21 determined by an assessing official or the county board is
22 presumed to equal the property's true tax value until rebutted by
23 evidence presented by the parties.
24 (b) If a property's assessment increased more than five percent
25 (5%) over the property's assessment for the prior tax year, then
26 the assessment is no longer presumed to equal the property's true
27 tax value, and the assessing official has the burden to present
28 probative evidence sufficient to substantiate the true tax value.
29 (c) For purposes of this chapter, an assessment for a prior tax
30 year means the final value:
31 (1) as last corrected by an assessing official;
32 (2) as stipulated or settled by the taxpayer and the assessing
33 official; or
34 (3) as determined by a reviewing authority.
35 (d) Subsection (b) does not apply if the increase in the
36 assessment on appeal is based on:
37 (1) substantial renovations or new improvements;
38 (2) zoning; or
39 (3) uses;
40 that were not considered in the assessment for the prior tax year.
41 (e) Both parties in an appeal under this chapter may present
42 evidence of the true tax value of the property, seeking to decrease
HB 1260—LS 6580/DI 134 17
1 or increase the assessment.
2 (f) In an appeal under this chapter, the Indiana board shall, as
3 trier of fact, weigh the evidence and decide the true tax value of the
4 property as compelled by the totality of the probative evidence
5 before it. The Indiana board's determination of the property's true
6 tax value may be higher or lower than the assessment or the value
7 proposed by a party or witness. If the totality of the evidence
8 presented to the Indiana board is insufficient to determine the
9 property's true tax value in an appeal governed by subsection (a),
10 then the property's assessment is presumed to equal the property's
11 true tax value. If the totality of the evidence presented to the
12 Indiana board is insufficient to determine the property's true tax
13 value in an appeal governed by subsection (b), then the property's
14 prior year assessment is presumed to equal the property's true tax
15 value.
16 (g) The Indiana board shall hear its matters without regard to
17 motions related to notice pleading or judgments on the evidence.
18 (h) This section applies to all appeals pending on or after its
19 effective date.
20 SECTION 18. IC 6-1.1-17-1, AS AMENDED BY P.L.184-2016,
21 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
22 JULY 1, 2022]: Sec. 1. (a) On or before August 1 of each year, the
23 county auditor shall submit a certified statement of the assessed value
24 for the ensuing year to the department of local government finance in
25 the manner prescribed by the department.
26 (b) The department of local government finance shall make the
27 certified statement available on the department's computer gateway.
28 (c) Subject to subsection (d), after the county auditor submits a
29 certified statement under subsection (a) or an amended certified
30 statement under this subsection with respect to a political subdivision
31 and before the department of local government finance certifies its
32 action with respect to the political subdivision under section 16(i) of
33 this chapter, the county auditor may amend the information concerning
34 assessed valuation included in the earlier certified statement. The
35 county auditor shall submit a certified statement amended under this
36 subsection to the department of local government finance not later
37 than September 1 in the manner prescribed by the department.
38 (d) Except as provided in subsection (e), Before the county auditor
39 makes an amendment under subsection (c), the county auditor must
40 provide an opportunity for public comment on the proposed
41 amendment at a public hearing. The county auditor must give notice of
42 the hearing under IC 5-3-1. If the county auditor makes the amendment
HB 1260—LS 6580/DI 134 18
1 as a result of information provided to the county auditor by an assessor,
2 the county auditor shall give notice of the public hearing to the
3 assessor.
4 (e) The county auditor is not required to hold a public hearing under
5 subsection (d) if:
6 (1) the amendment under subsection (c) is proposed to correct a
7 mathematical error made in the determination of the amount of
8 assessed valuation included in the earlier certified statement;
9 (2) the amendment under subsection (c) is proposed to add to the
10 amount of assessed valuation included in the earlier certified
11 statement assessed valuation of omitted property discovered after
12 the county auditor sent the earlier certified statement; or
13 (3) the county auditor determines that the amendment under
14 subsection (c) will not result in an increase in the tax rate or tax
15 rates of the political subdivision.
16 (f) (e) Beginning in 2018, each county auditor shall submit to the
17 department of local government finance parcel level data of certified
18 net assessed values as required by the department. A county auditor
19 shall submit the parcel level data in the manner and format required by
20 the department and according to a schedule determined by the
21 department.
22 SECTION 19. IC 6-1.1-18-12, AS AMENDED BY P.L.86-2018,
23 SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JULY 1, 2022]: Sec. 12. (a) For purposes of this section, "maximum
25 rate" refers to the maximum:
26 (1) property tax rate or rates; or
27 (2) special benefits tax rate or rates;
28 referred to in the statutes listed in subsection (d).
29 (b) The maximum rate for taxes first due and payable after 2003 is
30 the maximum rate that would have been determined under subsection
31 (e) for taxes first due and payable in 2003 if subsection (e) had applied
32 for taxes first due and payable in 2003.
33 (c) The maximum rate must be adjusted each year to account for the
34 change in assessed value of real property that results from:
35 (1) an annual adjustment of the assessed value of real property
36 under IC 6-1.1-4-4.5; or
37 (2) a reassessment under a county's reassessment plan prepared
38 under IC 6-1.1-4-4.2.
39 (d) The statutes to which subsection (a) refers are:
40 (1) IC 8-10-5-17 (for taxes due and payable before January 1,
41 2023);
42 (2) IC 8-22-3-11;
HB 1260—LS 6580/DI 134 19
1 (3) IC 8-22-3-25 (for taxes due and payable before January 1,
2 2023);
3 (4) IC 12-29-1-1;
4 (5) IC 12-29-1-2;
5 (6) IC 12-29-1-3;
6 (7) IC 12-29-3-6;
7 (8) IC 13-21-3-12;
8 (9) IC 13-21-3-15;
9 (10) IC 14-27-6-30;
10 (11) IC 14-33-7-3;
11 (12) IC 14-33-21-5 (for taxes due and payable before January
12 1, 2023);
13 (13) IC 15-14-7-4;
14 (14) IC 15-14-9-1;
15 (15) IC 15-14-9-2;
16 (16) IC 16-20-2-18;
17 (17) IC 16-20-4-27;
18 (18) IC 16-20-7-2;
19 (19) IC 16-22-14;
20 (20) IC 16-23-1-29;
21 (21) IC 16-23-3-6;
22 (22) IC 16-23-4-2;
23 (23) IC 16-23-5-6;
24 (24) IC 16-23-7-2;
25 (25) IC 16-23-8-2;
26 (26) IC 16-23-9-2;
27 (27) IC 16-41-15-5;
28 (28) IC 16-41-33-4;
29 (29) IC 20-46-2-3 (before its repeal on January 1, 2009);
30 (30) IC 20-46-6-5 (before its repeal on January 1, 2019);
31 (31) IC 20-49-2-10;
32 (32) IC 36-1-19-1;
33 (33) IC 23-14-66-2;
34 (34) IC 23-14-67-3;
35 (35) IC 36-7-13-4;
36 (36) IC 36-7-14-28;
37 (37) IC 36-7-15.1-16;
38 (38) IC 36-8-19-8.5 (for taxes due and payable before January
39 1, 2023);
40 (39) IC 36-9-6.1-2;
41 (40) IC 36-9-17.5-4 (for taxes due and payable before January
42 1, 2023);
HB 1260—LS 6580/DI 134 20
1 (41) IC 36-9-27-73;
2 (42) IC 36-9-29-31;
3 (43) IC 36-9-29.1-15;
4 (44) IC 36-10-6-2;
5 (45) IC 36-10-7-7;
6 (46) IC 36-10-7-8;
7 (47) IC 36-10-7.5-19 (for taxes due and payable before
8 January 1, 2023);
9 (48) IC 36-10-13-5 (before the power to impose a levy was
10 removed on January 1, 2019);
11 (49) IC 36-10-13-7 (before the power to impose a levy was
12 removed on January 1, 2019);
13 (50) IC 36-10-14-4 (before its repeal on January 1, 2019);
14 (51) IC 36-12-7-7;
15 (52) IC 36-12-7-8;
16 (53) IC 36-12-12-10;
17 (54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and
18 payable before January 1, 2023); and
19 (55) any statute enacted after December 31, 2003, that:
20 (A) establishes a maximum rate for any part of the:
21 (i) property taxes; or
22 (ii) special benefits taxes;
23 imposed by a political subdivision; and
24 (B) does not exempt the maximum rate from the adjustment
25 under this section.
26 (e) For property tax rates imposed for property taxes first due and
27 payable after December 31, 2013, the new maximum rate under a
28 statute listed in subsection (d) is the tax rate determined under STEP
29 EIGHT of the following STEPS:
30 STEP ONE: Determine the maximum rate for the political
31 subdivision levying a property tax or special benefits tax under
32 the statute for the previous calendar year.
33 STEP TWO: Determine the actual percentage change (rounded to
34 the nearest one-hundredth percent (0.01%)) in the assessed value
35 of the taxable property from the previous calendar year to the year
36 in which the affected property taxes will be imposed.
37 STEP THREE: Determine the three (3) calendar years that
38 immediately precede the year in which the affected property taxes
39 will be imposed.
40 STEP FOUR: Compute separately, for each of the calendar years
41 determined in STEP THREE, the actual percentage change
42 (rounded to the nearest one-hundredth percent (0.01%)) in the
HB 1260—LS 6580/DI 134 21
1 assessed value (before the adjustment, if any, under
2 IC 6-1.1-4-4.5) of the taxable property from the preceding year.
3 STEP FIVE: Divide the sum of the three (3) quotients computed
4 in STEP FOUR by three (3).
5 STEP SIX: Determine the greater of the following:
6 (A) Zero (0).
7 (B) The STEP FIVE result.
8 STEP SEVEN: Determine the greater of the following:
9 (A) Zero (0).
10 (B) The result of the STEP TWO percentage minus the STEP
11 SIX percentage, if any.
12 STEP EIGHT: Determine the quotient of the STEP ONE tax rate
13 divided by the sum of one (1) plus the STEP SEVEN percentage,
14 if any.
15 (f) The department of local government finance shall compute the
16 maximum rate allowed under subsection (e) and provide the rate to
17 each political subdivision with authority to levy a tax under a statute
18 listed in subsection (d).
19 SECTION 20. IC 6-1.1-18.5-13, AS AMENDED BY P.L.159-2020,
20 SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
21 JULY 1, 2022]: Sec. 13. (a) With respect to an appeal filed under
22 section 12 of this chapter, the department may find that a civil taxing
23 unit should receive any one (1) or more of the following types of relief:
24 (1) Permission to the civil taxing unit to increase its levy in excess
25 of the limitations established under section 3 or 25 of this chapter,
26 as applicable, if in the judgment of the department the increase is
27 reasonably necessary due to increased costs of the civil taxing
28 unit resulting from annexation, consolidation, or other extensions
29 of governmental services by the civil taxing unit to additional
30 geographic areas. With respect to annexation, consolidation, or
31 other extensions of governmental services in a calendar year, if
32 those increased costs are incurred by the civil taxing unit in that
33 calendar year and more than one (1) immediately succeeding
34 calendar year, the unit may appeal under section 12 of this chapter
35 for permission to increase its levy under this subdivision based on
36 those increased costs in any of the following:
37 (A) The first calendar year in which those costs are incurred.
38 (B) One (1) or more of the immediately succeeding four (4)
39 calendar years.
40 (2) Permission to the civil taxing unit to increase its levy in excess
41 of the limitations established under section 3 or 25 of this chapter,
42 as applicable, if the department finds that the quotient determined
HB 1260—LS 6580/DI 134 22
1 under STEP SIX of the following formula is equal to or greater
2 than one and two-hundredths (1.02):
3 STEP ONE: Determine the three (3) calendar years that most
4 immediately precede the ensuing calendar year.
5 STEP TWO: Compute separately, for each of the calendar
6 years determined in STEP ONE, the quotient (rounded to the
7 nearest ten-thousandth (0.0001)) of the sum of the civil taxing
8 unit's total assessed value of all taxable property and:
9 (i) for a particular calendar year before 2007, the total
10 assessed value of property tax deductions in the unit under
11 IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the particular
12 calendar year; or
13 (ii) for a particular calendar year after 2006, the total
14 assessed value of property tax deductions that applied in the
15 unit under IC 6-1.1-12-42 in 2006 plus for a particular
16 calendar year after 2009, the total assessed value of property
17 tax deductions that applied in the unit under
18 IC 6-1.1-12-37.5 in 2008;
19 divided by the sum determined under this STEP for the
20 calendar year immediately preceding the particular calendar
21 year.
22 STEP THREE: Divide the sum of the three (3) quotients
23 computed in STEP TWO by three (3).
24 STEP FOUR: Compute separately, for each of the calendar
25 years determined in STEP ONE, the quotient (rounded to the
26 nearest ten-thousandth (0.0001)) of the sum of the total
27 assessed value of all taxable property in all counties and:
28 (i) for a particular calendar year before 2007, the total
29 assessed value of property tax deductions in all counties
30 under IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the
31 particular calendar year; or
32 (ii) for a particular calendar year after 2006, the total
33 assessed value of property tax deductions that applied in all
34 counties under IC 6-1.1-12-42 in 2006 plus for a particular
35 calendar year after 2009, the total assessed value of property
36 tax deductions that applied in the unit under
37 IC 6-1.1-12-37.5 in 2008;
38 divided by the sum determined under this STEP for the
39 calendar year immediately preceding the particular calendar
40 year.
41 STEP FIVE: Divide the sum of the three (3) quotients
42 computed in STEP FOUR by three (3).
HB 1260—LS 6580/DI 134 23
1 STEP SIX: Divide the STEP THREE amount by the STEP
2 FIVE amount.
3 The civil taxing unit may increase its levy by a percentage not
4 greater than the percentage by which the STEP THREE amount
5 exceeds the percentage by which the civil taxing unit may
6 increase its levy under section 3 or 25 of this chapter, as
7 applicable, based on the maximum levy growth quotient
8 determined under section 2 of this chapter.
9 (3) A levy increase may be granted under this subdivision only for
10 property taxes first due and payable after December 31, 2008.
11 Permission to a civil taxing unit to increase its levy in excess of
12 the limitations established under section 3 or 25 of this chapter,
13 as applicable, if the civil taxing unit cannot carry out its
14 governmental functions for an ensuing calendar year under the
15 levy limitations imposed by section 3 or 25 of this chapter, as
16 applicable, due to a natural disaster, an accident, or another
17 unanticipated emergency.
18 (b) The department of local government finance shall increase the
19 maximum permissible ad valorem property tax levy under section 3 of
20 this chapter for the city of Goshen for 2012 and thereafter by an
21 amount equal to the greater of zero (0) or the result of:
22 (1) the city's total pension costs in 2009 for the 1925 police
23 pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
24 (IC 36-8-7); minus
25 (2) the sum of:
26 (A) the total amount of state funds received in 2009 by the city
27 and used to pay benefits to members of the 1925 police
28 pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
29 (IC 36-8-7); plus
30 (B) any previous permanent increases to the city's levy that
31 were authorized to account for the transfer to the state of the
32 responsibility to pay benefits to members of the 1925 police
33 pension fund (IC 36-8-6) and the 1937 firefighters' pension
34 fund (IC 36-8-7).
35 SECTION 21. IC 6-1.1-20-3.6, AS AMENDED BY P.L.38-2021,
36 SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
37 JULY 1, 2022]: Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8
38 of this chapter, this section applies only to a controlled project
39 described in section 3.5(a) of this chapter.
40 (b) If a sufficient petition requesting the application of the local
41 public question process has been filed as set forth in section 3.5 of this
42 chapter, a political subdivision may not impose property taxes to pay
HB 1260—LS 6580/DI 134 24
1 debt service on bonds or lease rentals on a lease for a controlled project
2 unless the political subdivision's proposed debt service or lease rental
3 is approved in an election on a local public question held under this
4 section.
5 (c) Except as provided in subsection (k), the following question
6 shall be submitted to the eligible voters at the election conducted under
7 this section:
8 "Shall ________ (insert the name of the political subdivision)
9 increase property taxes paid to the _______ (insert the type of
10 taxing unit) by homeowners and businesses? If this public
11 question is approved by the voters, the average property tax paid
12 to the _______ (insert the type of taxing unit) per year on a
13 residence would increase by ______% (insert the estimated
14 average percentage of property tax increase paid to the political
15 subdivision on a residence within the political subdivision as
16 determined under subsection (n)) and the average property tax
17 paid to the _____ (insert the type of taxing unit) per year on a
18 business property would increase by ______% (insert the
19 estimated average percentage of property tax increase paid to the
20 political subdivision on a business property within the political
21 subdivision as determined under subsection (o)). The political
22 subdivision may issue bonds or enter into a lease to ________
23 (insert a brief description of the controlled project), which is
24 estimated to cost _______ (insert the total cost of the project)
25 over ______ (insert number of years to bond maturity or
26 termination of lease) years. The most recent property tax
27 referendum within the boundaries of the political subdivision for
28 which this public question is being considered was proposed by
29 ________ (insert name of political subdivision) in ______ (insert
30 year of most recent property tax referendum) and ________
31 (insert whether the measure passed or failed).".
32 The public question must appear on the ballot in the form approved by
33 the county election board. If the political subdivision proposing to issue
34 bonds or enter into a lease is located in more than one (1) county, the
35 county election board of each county shall jointly approve the form of
36 the public question that will appear on the ballot in each county. The
37 form approved by the county election board may differ from the
38 language certified to the county election board by the county auditor.
39 If the county election board approves the language of a public question
40 under this subsection, the county election board shall submit the
41 language and the certification of the county auditor described in
42 subsection (p) to the department of local government finance for
HB 1260—LS 6580/DI 134 25
1 review.
2 (d) The department of local government finance shall review the
3 language of the public question to evaluate whether the description of
4 the controlled project is accurate and is not biased against either a vote
5 in favor of the controlled project or a vote against the controlled
6 project. The department of local government finance shall post the
7 estimated average percentage of property tax increases to be paid to a
8 political subdivision on a residence and business property that are
9 certified by the county auditor under subsection (p) on the department's
10 Internet web site. The department of local government finance may
11 either approve the ballot language as submitted or recommend that the
12 ballot language be modified as necessary to ensure that the description
13 of the controlled project is accurate and is not biased. The department
14 of local government finance shall certify its approval or
15 recommendations to the county auditor and the county election board
16 not more than ten (10) days after the language of the public question is
17 submitted to the department for review. If the department of local
18 government finance recommends a modification to the ballot language,
19 the county election board shall, after reviewing the recommendations
20 of the department of local government finance, submit modified ballot
21 language to the department for the department's approval or
22 recommendation of any additional modifications. The public question
23 may not be certified by the county auditor under subsection (e) unless
24 the department of local government finance has first certified the
25 department's final approval of the ballot language for the public
26 question.
27 (e) The county auditor shall certify the finally approved public
28 question under IC 3-10-9-3 to the county election board of each county
29 in which the political subdivision is located. The certification must
30 occur not later than noon:
31 (1) seventy-four (74) days before a primary election if the public
32 question is to be placed on the primary or municipal primary
33 election ballot; or
34 (2) August 1 if the public question is to be placed on the general
35 or municipal election ballot.
36 Subject to the certification requirements and deadlines under this
37 subsection and except as provided in subsection (j), the public question
38 shall be placed on the ballot at the next primary election, general
39 election or municipal election in which all voters of the political
40 subdivision are entitled to vote. However, if a primary election, general
41 election, or municipal election will not be held during the first year in
42 which the public question is eligible to be placed on the ballot under
HB 1260—LS 6580/DI 134 26
1 this section and if the political subdivision requests the public question
2 to be placed on the ballot at a special election, the public question shall
3 be placed on the ballot at a special election to be held on the first
4 Tuesday after the first Monday in May or November of the year. The
5 certification must occur not later than noon seventy-four (74) days
6 before a special election to be held in May (if the special election is to
7 be held in May) or noon on August 1 (if the special election is to be
8 held in November). The fiscal body of the political subdivision that
9 requests the special election shall pay the costs of holding the special
10 election. The county election board shall give notice under IC 5-3-1 of
11 a special election conducted under this subsection. A special election
12 conducted under this subsection is under the direction of the county
13 election board. The county election board shall take all steps necessary
14 to carry out the special election.
15 (f) The circuit court clerk shall certify the results of the public
16 question to the following:
17 (1) The county auditor of each county in which the political
18 subdivision is located.
19 (2) The department of local government finance.
20 (g) Subject to the requirements of IC 6-1.1-18.5-8, the political
21 subdivision may issue the proposed bonds or enter into the proposed
22 lease rental if a majority of the eligible voters voting on the public
23 question vote in favor of the public question.
24 (h) If a majority of the eligible voters voting on the public question
25 vote in opposition to the public question, both of the following apply:
26 (1) The political subdivision may not issue the proposed bonds or
27 enter into the proposed lease rental.
28 (2) Another public question under this section on the same or a
29 substantially similar project may not be submitted to the voters
30 earlier than:
31 (A) except as provided in clause (B), seven hundred (700)
32 days after the date of the public question; or
33 (B) three hundred fifty (350) days after the date of the election,
34 if a petition that meets the requirements of subsection (m) is
35 submitted to the county auditor.
36 (i) IC 3, to the extent not inconsistent with this section, applies to an
37 election held under this section.
38 (j) A political subdivision may not divide a controlled project in
39 order to avoid the requirements of this section and section 3.5 of this
40 chapter. A person that owns property within a political subdivision or
41 a person that is a registered voter residing within a political subdivision
42 may file a petition with the department of local government finance
HB 1260—LS 6580/DI 134 27
1 objecting that the political subdivision has divided a controlled project
2 into two (2) or more capital projects in order to avoid the requirements
3 of this section and section 3.5 of this chapter. The petition must be filed
4 not more than ten (10) days after the political subdivision gives notice
5 of the political subdivision's decision under section 3.5 of this chapter
6 or a determination under section 5 of this chapter to issue bonds or
7 enter into leases for a capital project that the person believes is the
8 result of a division of a controlled project that is prohibited by this
9 subsection. If the department of local government finance receives a
10 petition under this subsection, the department shall not later than thirty
11 (30) days after receiving the petition make a final determination on the
12 issue of whether the political subdivision divided a controlled project
13 in order to avoid the requirements of this section and section 3.5 of this
14 chapter. If the department of local government finance determines that
15 a political subdivision divided a controlled project in order to avoid the
16 requirements of this section and section 3.5 of this chapter and the
17 political subdivision continues to desire to proceed with the project, the
18 political subdivision may appeal the determination of the department
19 of local government finance to the Indiana board of tax review. A
20 political subdivision shall be considered to have divided a capital
21 project in order to avoid the requirements of this section and section
22 3.5 of this chapter if the result of one (1) or more of the subprojects
23 cannot reasonably be considered an independently desirable end in
24 itself without reference to another capital project. This subsection does
25 not prohibit a political subdivision from undertaking a series of capital
26 projects in which the result of each capital project can reasonably be
27 considered an independently desirable end in itself without reference
28 to another capital project.
29 (k) This subsection applies to a political subdivision for which a
30 petition requesting a public question has been submitted under section
31 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
32 the political subdivision may adopt a resolution to withdraw a
33 controlled project from consideration in a public question. If the
34 legislative body provides a certified copy of the resolution to the county
35 auditor and the county election board not later than sixty-three (63)
36 days before the election at which the public question would be on the
37 ballot, the public question on the controlled project shall not be placed
38 on the ballot and the public question on the controlled project shall not
39 be held, regardless of whether the county auditor has certified the
40 public question to the county election board. If the withdrawal of a
41 public question under this subsection requires the county election
42 board to reprint ballots, the political subdivision withdrawing the
HB 1260—LS 6580/DI 134 28
1 public question shall pay the costs of reprinting the ballots. If a political
2 subdivision withdraws a public question under this subsection that
3 would have been held at a special election and the county election
4 board has printed the ballots before the legislative body of the political
5 subdivision provides a certified copy of the withdrawal resolution to
6 the county auditor and the county election board, the political
7 subdivision withdrawing the public question shall pay the costs
8 incurred by the county in printing the ballots. If a public question on a
9 controlled project is withdrawn under this subsection, a public question
10 under this section on the same controlled project or a substantially
11 similar controlled project may not be submitted to the voters earlier
12 than three hundred fifty (350) days after the date the resolution
13 withdrawing the public question is adopted.
14 (l) If a public question regarding a controlled project is placed on
15 the ballot to be voted on at an election under this section, the political
16 subdivision shall submit to the department of local government finance,
17 at least thirty (30) days before the election, the following information
18 regarding the proposed controlled project for posting on the
19 department's Internet web site:
20 (1) The cost per square foot of any buildings being constructed as
21 part of the controlled project.
22 (2) The effect that approval of the controlled project would have
23 on the political subdivision's property tax rate.
24 (3) The maximum term of the bonds or lease.
25 (4) The maximum principal amount of the bonds or the maximum
26 lease rental for the lease.
27 (5) The estimated interest rates that will be paid and the total
28 interest costs associated with the bonds or lease.
29 (6) The purpose of the bonds or lease.
30 (7) In the case of a controlled project proposed by a school
31 corporation:
32 (A) the current and proposed square footage of school building
33 space per student;
34 (B) enrollment patterns within the school corporation; and
35 (C) the age and condition of the current school facilities.
36 (m) If a majority of the eligible voters voting on the public question
37 vote in opposition to the public question, a petition may be submitted
38 to the county auditor to request that the limit under subsection
39 (h)(2)(B) apply to the holding of a subsequent public question by the
40 political subdivision. If such a petition is submitted to the county
41 auditor and is signed by the lesser of:
42 (1) five hundred (500) persons who are either owners of property
HB 1260—LS 6580/DI 134 29
1 within the political subdivision or registered voters residing
2 within the political subdivision; or
3 (2) five percent (5%) of the registered voters residing within the
4 political subdivision;
5 the limit under subsection (h)(2)(B) applies to the holding of a second
6 public question by the political subdivision and the limit under
7 subsection (h)(2)(A) does not apply to the holding of a second public
8 question by the political subdivision.
9 (n) At the request of a political subdivision that proposes to impose
10 property taxes to pay debt service on bonds or lease rentals on a lease
11 for a controlled project, the county auditor of a county in which the
12 political subdivision is located shall determine the estimated average
13 percentage of property tax increase on a homestead to be paid to the
14 political subdivision that must be included in the public question under
15 subsection (c) as follows:
16 STEP ONE: Determine the average assessed value of a homestead
17 located within the political subdivision.
18 STEP TWO: For purposes of determining the net assessed value
19 of the average homestead located within the political subdivision,
20 subtract:
21 (A) an amount for the homestead standard deduction under
22 IC 6-1.1-12-37 as if the homestead described in STEP ONE
23 was eligible for the deduction; and
24 (B) an amount for the supplemental homestead deduction
25 under IC 6-1.1-12-37.5 as if the homestead described in STEP
26 ONE was eligible for the deduction;
27 from the result of STEP ONE.
28 STEP THREE: Divide the result of STEP TWO by one hundred
29 (100).
30 STEP FOUR: Determine the overall average tax rate per one
31 hundred dollars ($100) of assessed valuation for the current year
32 imposed on property located within the political subdivision.
33 STEP FIVE: For purposes of determining net property tax liability
34 of the average homestead located within the political subdivision:
35 (A) multiply the result of STEP THREE by the result of STEP
36 FOUR; and
37 (B) as appropriate, apply any currently applicable county
38 property tax credit rates and the credit for excessive property
39 taxes under IC 6-1.1-20.6-7.5(a)(1).
40 STEP SIX: Determine the amount of the political subdivision's
41 part of the result determined in STEP FIVE.
42 STEP SEVEN: Determine the estimated tax rate that will be
HB 1260—LS 6580/DI 134 30
1 imposed if the public question is approved by the voters.
2 STEP EIGHT: Multiply the result of STEP SEVEN by the result
3 of STEP THREE.
4 STEP NINE: Divide the result of STEP EIGHT by the result of
5 STEP SIX, expressed as a percentage.
6 (o) At the request of a political subdivision that proposes to impose
7 property taxes to pay debt service on bonds or lease rentals on a lease
8 for a controlled project, the county auditor of a county in which the
9 political subdivision is located shall determine the estimated average
10 percentage of property tax increase on a business property to be paid
11 to the political subdivision that must be included in the public question
12 under subsection (c) as follows:
13 STEP ONE: Determine the average assessed value of a homestead
14 business property located within the political subdivision.
15 STEP TWO: Divide the result of STEP ONE by one hundred
16 (100).
17 STEP THREE: Determine the overall average tax rate per one
18 hundred dollars ($100) of assessed valuation for the current year
19 imposed on property located within the political subdivision.
20 STEP FOUR: For purposes of determining net property tax
21 liability of the average business property located within the
22 political subdivision:
23 (A) multiply the result of STEP TWO by the result of STEP
24 THREE; and
25 (B) as appropriate, apply any currently applicable county
26 property tax credit rates and the credit for excessive property
27 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
28 was three percent (3%).
29 STEP FIVE: Determine the amount of the political subdivision's
30 part of the result determined in STEP FOUR.
31 STEP SIX: Determine the estimated tax rate that will be imposed
32 if the public question is approved by the voters.
33 STEP SEVEN: Multiply the result of STEP TWO by the result of
34 STEP SIX.
35 STEP EIGHT: Divide the result of STEP SEVEN by the result of
36 STEP FIVE, expressed as a percentage.
37 (p) The county auditor shall certify the estimated average
38 percentage of property tax increase on a homestead to be paid to the
39 political subdivision determined under subsection (n), and the
40 estimated average percentage of property tax increase on a business
41 property to be paid to the political subdivision determined under
42 subsection (o), in a manner prescribed by the department of local
HB 1260—LS 6580/DI 134 31
1 government finance, and provide the certification to the political
2 subdivision that proposes to impose property taxes. The political
3 subdivision shall provide the certification to the county election board
4 and include the estimated average percentages in the language of the
5 public question at the time the language of the public question is
6 submitted to the county election board for approval as described in
7 subsection (c).
8 SECTION 22. IC 6-1.1-20.6-8.5, AS AMENDED BY P.L.159-2020,
9 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10 JULY 1, 2022]: Sec. 8.5. (a) This section applies to an individual who:
11 (1) qualified for a standard deduction granted under
12 IC 6-1.1-12-37 for the individual's homestead property in the
13 immediately preceding calendar year (or was married at the time
14 of death to a deceased spouse who qualified for a standard
15 deduction granted under IC 6-1.1-12-37 for the individual's
16 homestead property in the immediately preceding calendar year);
17 (2) qualifies for a standard deduction granted under
18 IC 6-1.1-12-37 for the same homestead property in the current
19 calendar year;
20 (3) is or will be at least sixty-five (65) years of age on or before
21 December 31 of the calendar year immediately preceding the
22 current calendar year; and
23 (4) had:
24 (A) in the case of an individual who filed a single return,
25 adjusted gross income (as defined in Section 62 of the Internal
26 Revenue Code) not exceeding thirty thousand dollars
27 ($30,000); or
28 (B) in the case of an individual who filed a joint income tax
29 return with the individual's spouse, combined adjusted gross
30 income (as defined in Section 62 of the Internal Revenue
31 Code) not exceeding forty thousand dollars ($40,000);
32 for the calendar year preceding by two (2) years the calendar year
33 in which property taxes are first due and payable.
34 (b) Except as provided in subsection (g), this section does not apply
35 if:
36 (1) for an individual who received a credit under this section
37 before January 1, 2020, the gross assessed value of the homestead
38 on the assessment date for which property taxes are imposed is at
39 least two hundred thousand dollars ($200,000); or
40 (2) for an individual who initially applies for a credit under this
41 section after December 31, 2019, the assessed value of the
42 individual's Indiana real property is at least two hundred thousand
HB 1260—LS 6580/DI 134 32
1 dollars ($200,000).
2 (c) An individual is entitled to an additional credit under this section
3 for property taxes first due and payable for a calendar year on a
4 homestead if:
5 (1) the individual and the homestead qualify for the credit under
6 subsection (a) for the calendar year;
7 (2) the homestead is not disqualified for the credit under
8 subsection (b) for the calendar year; and
9 (3) the filing requirements under subsection (e) are met.
10 (d) The amount of the credit is equal to the greater of zero (0) or the
11 result of:
12 (1) the property tax liability first due and payable on the
13 homestead property for the calendar year; minus
14 (2) the result of:
15 (A) the property tax liability first due and payable on the
16 qualified homestead property for the immediately preceding
17 year after the application of the credit granted under this
18 section for that year; multiplied by
19 (B) one and two hundredths (1.02).
20 However, property tax liability imposed on any improvements to or
21 expansion of the homestead property after the assessment date for
22 which property tax liability described in subdivision (2) was imposed
23 shall not be considered in determining the credit granted under this
24 section in the current calendar year.
25 (e) Applications for a credit under this section shall be filed in the
26 manner provided for an application for a deduction under
27 IC 6-1.1-12-9. However, an individual who remains eligible for the
28 credit in the following year is not required to file a statement to apply
29 for the credit in the following year. An individual who receives a credit
30 under this section in a particular year and who becomes ineligible for
31 the credit in the following year shall notify the auditor of the county in
32 which the homestead is located of the individual's ineligibility not later
33 than sixty (60) days after the individual becomes ineligible.
34 (f) The auditor of each county shall, in a particular year, apply a
35 credit provided under this section to each individual who received the
36 credit in the preceding year unless the auditor determines that the
37 individual is no longer eligible for the credit.
38 (g) For purposes of determining the:
39 (1) assessed value of the homestead on the assessment date for
40 which property taxes are imposed under subsection (b)(1); or
41 (2) assessed value of the individual's Indiana real property under
42 subsection (b)(2);
HB 1260—LS 6580/DI 134 33
1 for an individual who has received a credit under this section in a
2 particular previous year, increases in assessed value that occur after
3 the later of December 31, 2019, or the first year that the individual has
4 received the credit are not considered unless the increase in assessed
5 value is attributable to physical improvements to the property.
6 substantial renovation or new improvements. Where there is an
7 increase in assessed value for purposes of the credit under this
8 section, the assessor shall provide a report to the county auditor
9 describing the substantial renovation or new improvements, if any,
10 that were made to the property prior to the increase in assessed
11 value.
12 SECTION 23. IC 6-1.1-28-12, AS AMENDED BY P.L.121-2019,
13 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14 JULY 1, 2022]: Sec. 12. (a) This section applies beginning January 1,
15 2016.
16 (b) Each county property tax assessment board of appeals (referred
17 to as the "county PTABOA" in this section) shall submit annually a
18 report of the notices for an appeal appeals filed with the county
19 PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the
20 department of local government finance, the Indiana board of tax
21 review, and the legislative services agency before April 1 January 15
22 of each year. A report submitted to the legislative services agency must
23 be in an electronic format under IC 5-14-6.
24 (c) The report required by subsection (b) must include the following
25 information:
26 (1) The total number of notices appeals filed with the county
27 PTABOA.
28 (2) The notices, appeals, either filed or pending during the year,
29 that were resolved during the year by a preliminary informal
30 meeting under IC 6-1.1-15-1.2.
31 (3) The notices, appeals, either filed or pending during the year,
32 in which a hearing was conducted during the year by the county
33 PTABOA under IC 6-1.1-15-1.2.
34 (4) The number of written decisions issued during the year by the
35 county PTABOA under IC 6-1.1-15-1.2(j).
36 (5) The number of notices appeals pending with the county
37 PTABOA on December 31 of the reporting year.
38 (6) The number of appeals resolved through a preliminary
39 informal meeting under IC 6-1.1-15-1.2 that were:
40 (A) resolved in favor of the taxpayer;
41 (B) resolved in favor of the assessor; or
42 (C) resolved in some other manner.
HB 1260—LS 6580/DI 134 34
1 (7) The number of appeals resolved through a written decision
2 issued during the year by the county PTABOA under
3 IC 6-1.1-15-1.2(j) that were:
4 (A) resolved in favor of the taxpayer;
5 (B) resolved in favor of the assessor; or
6 (C) resolved in some other manner.
7 (8) The total number of parcels in the county.
8 (9) The total reduction in assessed valuations requested by
9 appellants in the reporting year.
10 (10) The total reduction in assessed valuations approved by
11 the county PTABOA in the reporting year.
12 (11) The average length of time for an appeal in the reporting
13 year.
14 (12) The number of appeals for:
15 (A) agricultural parcels;
16 (B) residential parcels;
17 (C) commercial parcels;
18 (D) industrial parcels;
19 (E) utility parcels;
20 (F) exempt parcels; and
21 (G) mobile or manufactured homes.
22 (13) The number of appeals withdrawn.
23 (14) The number of appeals where a taxpayer is represented
24 by:
25 (A) a tax representative; or
26 (B) an attorney.
27 (15) Any other information as required by the department of
28 local government finance.
29 The report may not include any confidential information.
30 (d) A multiple county PTABOA shall submit a separate report under
31 this section for each county participating in the multiple county
32 PTABOA. A report filed under this subsection for a county
33 participating in a multiple county PTABOA must provide information
34 on the notices appeals that originated within the county.
35 SECTION 24. IC 6-1.1-35.7-2, AS AMENDED BY P.L.232-2017,
36 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
37 JULY 1, 2022]: Sec. 2. As used in this chapter, "tax representative"
38 means a person who represents another person at a proceeding before
39 the property tax assessment board of appeals or the department. The
40 term does not include:
41 (1) the owner of the property (or person liable for the taxes under
42 IC 6-1.1-2-4) that is the subject of the appeal;
HB 1260—LS 6580/DI 134 35
1 (2) an individual who is appointed as provided in
2 IC 6-1.1-15-17.3(e) to represent the owner of the property
3 concerning the appeal;
4 (3) a permanent full-time employee of the owner of the property
5 (or person liable for the taxes under IC 6-1.1-2-4) who is the
6 subject of the appeal;
7 (4) a representative of a local unit of government appearing on
8 behalf of the unit;
9 (5) a certified public accountant, when the certified public
10 accountant is representing a client in a matter that relates only to
11 personal property taxation; or
12 (6) an attorney who is a member in good standing of the Indiana
13 bar or any person who is a member in good standing of any other
14 state bar and who has been granted leave by the department to
15 appear pro hac vice. temporary admission to the Indiana bar
16 in order to represent a party before the property tax
17 assessment board of appeals or the department.
18 SECTION 25. IC 6-1.1-35.7-4, AS AMENDED BY P.L.178-2021,
19 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2022]: Sec. 4. (a) A township assessor, a county assessor, an
21 employee of the township assessor or county assessor, or an appraiser:
22 (1) must be competent to perform a particular assessment;
23 (2) must acquire the necessary competency to perform the
24 assessment; or
25 (3) shall contract with an appraiser who demonstrates competency
26 to do the assessment.
27 (b) If a taxpayer has reason to believe that the township assessor, the
28 county assessor, an employee of the township assessor or county
29 assessor, or an appraiser has violated subsection (a) or section 3 of this
30 chapter, the taxpayer may submit a written complaint to the
31 department. The department shall respond in writing to the complaint
32 within thirty (30) days.
33 (c) The department may not review a written complaint
34 submitted under subsection (b) if the complaint is related to a
35 matter that is under appeal.
36 (c) (d) The department may revoke the certification of a township
37 assessor, a county assessor, an employee of the township assessor or
38 county assessor, or an appraiser under 50 IAC 15 for gross
39 incompetence in the performance of an assessment.
40 (d) (e) An individual whose certification is revoked by the
41 department under subsection (c) (d) may appeal the department's
42 decision to the certification appeal board established under subsection
HB 1260—LS 6580/DI 134 36
1 (e). (f). A decision of the certification appeal board may be appealed to
2 the tax court in the same manner that a final determination of the
3 department may be appealed under IC 33-26.
4 (e) (f) The certification appeal board is established for the sole
5 purpose of conducting appeals under this section. The board consists
6 of the following seven (7) members:
7 (1) Two (2) representatives of the department appointed by the
8 commissioner of the department.
9 (2) Two (2) individuals appointed by the governor. The
10 individuals must be township or county assessors.
11 (3) Two (2) individuals appointed by the governor. The
12 individuals must be licensed appraisers.
13 (4) One (1) individual appointed by the governor. The individual
14 must be a resident of Indiana.
15 The commissioner of the department shall designate a member
16 appointed under subdivision (1) as the chairperson of the board. Not
17 more than four (4) members of the board may be members of the same
18 political party. Each member of the board serves at the pleasure of the
19 appointing authority.
20 (f) (g) The certification appeal board shall meet as often as is
21 necessary to properly perform its duties. Each member of the board is
22 entitled to the following:
23 (1) The salary per diem provided under IC 4-10-11-2.1(b).
24 (2) Reimbursement for traveling expenses as provided under
25 IC 4-13-1-4.
26 (3) Other expenses actually incurred in connection with the
27 member's duties as provided in the state policies and procedures
28 established by the Indiana department of administration and
29 approved by the budget agency.
30 SECTION 26. IC 8-22-2-18.5, AS AMENDED BY P.L.61-2012,
31 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32 JULY 1, 2022]: Sec. 18.5. (a) The board may negotiate terms and
33 borrow money from any source for the payment of the costs of airport
34 capital improvements, including the acquisition of real property or
35 construction or improvement of revenue producing buildings or
36 facilities located on an airport and owned and operated by the eligible
37 entity, subject to the following requirements:
38 (1) The loan contract must be approved by resolution of the board
39 and the fiscal body of the eligible entity that established the
40 board.
41 (2) The loan contract must provide for the repayment of the loan
42 in not more than forty (40) years.
HB 1260—LS 6580/DI 134 37
1 (3) The loan contract must state that the indebtedness is that of
2 the board, is payable solely from revenues of the board that are
3 derived from either airport operations or from revenue bonds, and
4 may not be paid by a tax levied on property located within the
5 district.
6 (4) The loan contract must be submitted to the department of local
7 government finance, which may approve, disapprove, or reduce
8 the amount of the proposed loan contract. The department of local
9 government finance must make a decision on the loan contract
10 within thirty (30) days after the contract is submitted for review.
11 The action taken by the department of local government finance
12 on the proposed loan contract is final.
13 (b) A loan contract issued under this chapter is issued for essential
14 public and governmental purposes. A loan contract, the interest on the
15 contract, the proceeds received by a holder from the sale of a loan
16 contract to the extent of the holder's cost of acquisition, proceeds
17 received upon redemption before maturity, proceeds received at
18 maturity, and the receipt of the interest and proceeds are exempt from
19 taxation as provided in IC 6-8-5.
20 (c) After a board enters into a loan contract, the board may use
21 funds received from state or federal grants to satisfy the repayment of
22 part or all of the loan contract.
23 SECTION 27. IC 8-22-3.5-9, AS AMENDED BY P.L.156-2020,
24 SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
25 JULY 1, 2022]: Sec. 9. (a) As used in this section, "base assessed
26 value" means, subject to subsection (k):
27 (1) the net assessed value of all the tangible property as finally
28 determined for the assessment date immediately preceding the
29 effective date of the allocation provision of the commission's
30 resolution adopted under section 5 or 9.5 of this chapter,
31 notwithstanding the date of the final action taken under section 6
32 of this chapter; plus
33 (2) to the extent it is not included in subdivision (1), the net
34 assessed value of property that is assessed as residential property
35 under the rules of the department of local government finance,
36 within the airport development zone, as finally determined for the
37 current assessment date.
38 However, subdivision (2) applies only to an airport development zone
39 established after June 30, 1997, and the portion of an airport
40 development zone established before June 30, 1997, that is added to an
41 existing airport development zone.
42 (b) A resolution adopted under section 5 of this chapter and
HB 1260—LS 6580/DI 134 38
1 confirmed under section 6 of this chapter must include a provision with
2 respect to the allocation and distribution of property taxes for the
3 purposes and in the manner provided in this section.
4 (c) The allocation provision must:
5 (1) apply to the entire airport development zone; and
6 (2) require that any property tax on taxable tangible property
7 subsequently levied by or for the benefit of any public body
8 entitled to a distribution of property taxes in the airport
9 development zone be allocated and distributed as provided in
10 subsections (d) and (e).
11 (d) Except as otherwise provided in this section:
12 (1) the proceeds of the taxes attributable to the lesser of:
13 (A) the assessed value of the tangible property for the
14 assessment date with respect to which the allocation and
15 distribution is made; or
16 (B) the base assessed value;
17 shall be allocated and, when collected, paid into the funds of the
18 respective taxing units; and
19 (2) the excess of the proceeds of the property taxes imposed for
20 the assessment date with respect to which the allocation and
21 distribution are made that are attributable to taxes imposed after
22 being approved by the voters in a referendum or local public
23 question conducted after April 30, 2010, not otherwise included
24 in subdivision (1) shall be allocated to and, when collected, paid
25 into the funds of the taxing unit for which the referendum or local
26 public question was conducted.
27 (e) All of the property tax proceeds in excess of those described in
28 subsection (d) shall be allocated to the eligible entity for the airport
29 development zone and, when collected, paid into special funds as
30 follows:
31 (1) The commission may determine that a portion of tax proceeds
32 shall be allocated to a training grant fund to be expended by the
33 commission without appropriation solely for the purpose of
34 reimbursing training expenses incurred by public or private
35 entities in the training of employees for the qualified airport
36 development project.
37 (2) The commission may determine that a portion of tax proceeds
38 shall be allocated to a debt service fund and dedicated to the
39 payment of principal and interest on revenue bonds or a loan
40 contract of the board of aviation commissioners or airport
41 authority for a qualified airport development project, to the
42 payment of leases for a qualified airport development project, or
HB 1260—LS 6580/DI 134 39
1 to the payment of principal and interest on bonds issued by an
2 eligible entity to pay for qualified airport development projects in
3 the airport development zone or serving the airport development
4 zone.
5 (3) The commission may determine that a part of the tax proceeds
6 shall be allocated to a project fund and used to pay expenses
7 incurred by the commission for a qualified airport development
8 project that is in the airport development zone or is serving the
9 airport development zone.
10 (4) Except as provided in subsection (f), all remaining tax
11 proceeds after allocations are made under subdivisions (1), (2),
12 and (3) shall be allocated to a project fund and dedicated to the
13 reimbursement of expenditures made by the commission for a
14 qualified airport development project that is in the airport
15 development zone or is serving the airport development zone.
16 (f) Before July 15 of each year, the commission shall do the
17 following:
18 (1) Determine the amount, if any, by which tax proceeds allocated
19 to the project fund in subsection (e)(3) in the following year will
20 exceed the amount necessary to satisfy amounts required under
21 subsection (e).
22 (2) Provide a written notice to the county auditor and the officers
23 who are authorized to fix budgets, tax rates, and tax levies under
24 IC 6-1.1-17-5 for each of the other taxing units that is wholly or
25 partly located within the allocation area. The notice must:
26 (A) state the amount, if any, of excess tax proceeds that the
27 commission has determined may be allocated to the respective
28 taxing units in the manner prescribed in subsection (d)(1); or
29 (B) state that the commission has determined that there are no
30 excess tax proceeds that may be allocated to the respective
31 taxing units in the manner prescribed in subsection (d)(1).
32 The county auditor shall allocate to the respective taxing units the
33 amount, if any, of excess tax proceeds determined by the
34 commission.
35 (g) When money in the debt service fund and in the project fund is
36 sufficient to pay all outstanding principal and interest (to the earliest
37 date on which the obligations can be redeemed) on revenue bonds
38 issued by the board of aviation commissioners or airport authority for
39 the financing of qualified airport development projects, all lease rentals
40 payable on leases of qualified airport development projects, and all
41 costs and expenditures associated with all qualified airport
42 development projects, money in the debt service fund and in the project
HB 1260—LS 6580/DI 134 40
1 fund in excess of those amounts shall be paid to the respective taxing
2 units in the manner prescribed by subsection (d)(1).
3 (h) Property tax proceeds allocable to the debt service fund under
4 subsection (e)(2) must, subject to subsection (g), be irrevocably
5 pledged by the eligible entity for the purpose set forth in subsection
6 (e)(2).
7 (i) Notwithstanding any other law, each assessor shall, upon petition
8 of the commission, reassess the taxable tangible property situated upon
9 or in, or added to, the airport development zone effective on the next
10 assessment date after the petition.
11 (j) Notwithstanding any other law, the assessed value of all taxable
12 tangible property in the airport development zone, for purposes of tax
13 limitation, property tax replacement, and formulation of the budget, tax
14 rate, and tax levy for each political subdivision in which the property
15 is located is the lesser of:
16 (1) the assessed value of the tangible property as valued without
17 regard to this section; or
18 (2) the base assessed value.
19 (k) If the commission confirms, or modifies and confirms, a
20 resolution under section 6 of this chapter and the commission makes
21 either of the filings required under section 6(c) of this chapter after the
22 first anniversary of the effective date of the allocation provision, the
23 auditor of the county in which the airport development zone is located
24 shall compute the base assessed value for the allocation area using the
25 assessment date immediately preceding the later of:
26 (1) the date on which the documents are filed with the county
27 auditor; or
28 (2) the date on which the documents are filed with the department
29 of local government finance.
30 (l) For an airport development zone established after June 30,
31 2024, "residential property" refers to the assessed value of
32 property that is allocated to the one percent (1%) homestead land
33 and improvement categories in the county tax and billing software
34 system, along with the residential assessed value as defined for
35 purposes of calculating the rate for the local income tax property
36 tax relief credit designated for residential property under
37 IC 6-3.6-5-6(d)(3).
38 SECTION 28. IC 20-46-1-8, AS AMENDED BY P.L.136-2021,
39 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
40 JULY 1, 2022]: Sec. 8. (a) Subject to subsections (c), (d), and (e) and
41 this chapter, the governing body of a school corporation may adopt a
42 resolution to place a referendum under this chapter on the ballot for any
HB 1260—LS 6580/DI 134 41
1 of the following purposes:
2 (1) The governing body of the school corporation determines that
3 it cannot, in a calendar year, carry out its public educational duty
4 unless it imposes a referendum tax levy under this chapter.
5 (2) The governing body of the school corporation determines that
6 a referendum tax levy under this chapter should be imposed to
7 replace property tax revenue that the school corporation will not
8 receive because of the application of the credit under
9 IC 6-1.1-20.6.
10 (3) The governing body makes the determination required under
11 subdivision (1) or (2) and determines to share a portion of the
12 referendum proceeds with a charter school, excluding a virtual
13 charter school, in the manner prescribed in subsection (d).
14 (b) The governing body of the school corporation shall certify a
15 copy of the resolution to place a referendum on the ballot to the
16 following:
17 (1) The department of local government finance, including:
18 (A) the language for the question required by section 10 of this
19 chapter, or in the case of a resolution to extend a referendum
20 levy certified to the department of local government finance
21 after March 15, 2016, section 10.1 of this chapter; and
22 (B) a copy of the revenue spending plan adopted under
23 subsection (e).
24 The language of the public question must include the estimated
25 average percentage increases certified by the county auditor under
26 section 10(e) or 10.1(f) of this chapter, as applicable. The
27 governing body of the school corporation shall also provide the
28 county auditor's certification described in section 10(e) or 10.1(f)
29 of this chapter, as applicable. The department of local
30 government finance shall post the values certified by the county
31 auditor to the department's Internet web site. The department shall
32 review the language for compliance with section 10 or 10.1 of this
33 chapter, whichever is applicable, and either approve or reject the
34 language. The department shall send its decision to the governing
35 body of the school corporation not more than ten (10) days after
36 the resolution is submitted to the department. If the language is
37 approved, the governing body of the school corporation shall
38 certify a copy of the resolution, including the language for the
39 question and the department's approval.
40 (2) The county fiscal body of each county in which the school
41 corporation is located (for informational purposes only).
42 (3) The circuit court clerk of each county in which the school
HB 1260—LS 6580/DI 134 42
1 corporation is located.
2 (c) If a school safety referendum tax levy under IC 20-46-9 has been
3 approved by the voters in a school corporation at any time in the
4 previous three (3) years, the school corporation may not:
5 (1) adopt a resolution to place a referendum under this chapter on
6 the ballot; or
7 (2) otherwise place a referendum under this chapter on the ballot.
8 (d) The resolution described in subsection (a) must indicate whether
9 proceeds in the school corporation's education fund collected from a
10 tax levy under this chapter will be used to provide a distribution to a
11 charter school or charter schools, excluding a virtual charter school,
12 under IC 20-40-3-5 as well as the amount that will be distributed to the
13 particular charter school or charter schools. A school corporation may
14 request from the designated charter school or charter schools any
15 financial documentation necessary to demonstrate the financial need of
16 the charter school or charter schools.
17 (e) As part of the resolution described in subsection (a), the
18 governing body of the school corporation shall adopt a revenue
19 spending plan for the proposed referendum tax levy that includes:
20 (1) an estimate of the amount of annual revenue expected to be
21 collected if a levy is imposed under this chapter;
22 (2) the specific purposes for which the revenue collected from a
23 levy imposed under this chapter will be used; and
24 (3) an estimate of the annual dollar amounts that will be expended
25 for each purpose described in subdivision (2).
26 (f) A school corporation shall specify in its proposed budget the
27 school corporation's revenue spending plan adopted under subsection
28 (e) and annually present the revenue spending plan at its public hearing
29 on the proposed budget under IC 6-1.1-17-3.
30 SECTION 29. IC 20-46-1-10, AS AMENDED BY P.L.38-2021,
31 SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32 JULY 1, 2022]: Sec. 10. (a) This section does not apply to a
33 referendum on a resolution certified to the department of local
34 government finance after March 15, 2016, to extend a referendum levy.
35 (b) The question to be submitted to the voters in the referendum
36 must read as follows:
37 "Shall the school corporation increase property taxes paid to the
38 school corporation by homeowners and businesses for _____
39 (insert number of years) years immediately following the holding
40 of the referendum for the purpose of funding ______ (insert short
41 description of purposes)? If this public question is approved by
42 the voters, the average property tax paid to the school corporation
HB 1260—LS 6580/DI 134 43
1 per year on a residence would increase by ______% (insert the
2 estimated average percentage of property tax increase paid to the
3 school corporation on a residence within the school corporation
4 as determined under subsection (c)) and the average property tax
5 paid to the school corporation per year on a business property
6 would increase by ______% (insert the estimated average
7 percentage of property tax increase paid to the school corporation
8 on a business property within the school corporation as
9 determined under subsection (d)). The most recent property tax
10 referendum proposed by the school corporation was held in
11 ______ (insert year) and ________ (insert whether the measure
12 passed or failed).".
13 (c) At the request of the governing body of a school corporation that
14 proposes to impose property taxes under this chapter, the county
15 auditor of the county in which the school corporation is located shall
16 determine the estimated average percentage of property tax increase on
17 a homestead to be paid to the school corporation that must be included
18 in the public question under subsection (b) as follows:
19 STEP ONE: Determine the average assessed value of a homestead
20 located within the school corporation.
21 STEP TWO: For purposes of determining the net assessed value
22 of the average homestead located within the school corporation,
23 subtract:
24 (A) an amount for the homestead standard deduction under
25 IC 6-1.1-12-37 as if the homestead described in STEP ONE
26 was eligible for the deduction; and
27 (B) an amount for the supplemental homestead deduction
28 under IC 6-1.1-12-37.5 as if the homestead described in STEP
29 ONE was eligible for the deduction;
30 from the result of STEP ONE.
31 STEP THREE: Divide the result of STEP TWO by one hundred
32 (100).
33 STEP FOUR: Determine the overall average tax rate per one
34 hundred dollars ($100) of assessed valuation for the current year
35 imposed on property located within the school corporation.
36 STEP FIVE: For purposes of determining net property tax liability
37 of the average homestead located within the school corporation:
38 (A) multiply the result of STEP THREE by the result of STEP
39 FOUR; and
40 (B) as appropriate, apply any currently applicable county
41 property tax credit rates and the credit for excessive property
42 taxes under IC 6-1.1-20.6-7.5(a)(1).
HB 1260—LS 6580/DI 134 44
1 STEP SIX: Determine the amount of the school corporation's part
2 of the result determined in STEP FIVE.
3 STEP SEVEN: Multiply:
4 (A) the tax rate that will be imposed if the public question is
5 approved by the voters; by
6 (B) the result of STEP THREE.
7 STEP EIGHT: Divide the result of STEP SEVEN by the result of
8 STEP SIX, expressed as a percentage.
9 (d) At the request of the governing body of a school corporation that
10 proposes to impose property taxes under this chapter, the county
11 auditor of the county in which the school corporation is located shall
12 determine the estimated average percentage of property tax increase on
13 a business property to be paid to the school corporation that must be
14 included in the public question under subsection (b) as follows:
15 STEP ONE: Determine the average assessed value of a homestead
16 business property located within the school corporation.
17 STEP TWO: Divide the result of STEP ONE by one hundred
18 (100).
19 STEP THREE: Determine the overall average tax rate per one
20 hundred dollars ($100) of assessed valuation for the current year
21 imposed on property located within the school corporation.
22 STEP FOUR: For purposes of determining net property tax
23 liability of the average business property located within the school
24 corporation:
25 (A) multiply the result of STEP TWO by the result of STEP
26 THREE; and
27 (B) as appropriate, apply any currently applicable county
28 property tax credit rates and the credit for excessive property
29 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
30 was three percent (3%).
31 STEP FIVE: Determine the amount of the school corporation's
32 part of the result determined in STEP FOUR.
33 STEP SIX: Multiply:
34 (A) the result of STEP TWO; by
35 (B) the tax rate that will be imposed if the public question is
36 approved by the voters.
37 STEP SEVEN: Divide the result of STEP SIX by the result of
38 STEP FIVE, expressed as a percentage.
39 (e) The county auditor shall certify the estimated average percentage
40 of property tax increase on a homestead to be paid to the school
41 corporation determined under subsection (c), and the estimated average
42 percentage of property tax increase on a business property to be paid
HB 1260—LS 6580/DI 134 45
1 to the school corporation determined under subsection (d), in a manner
2 prescribed by the department of local government finance, and provide
3 the certification to the governing body of the school corporation that
4 proposes to impose property taxes.
5 SECTION 30. IC 20-46-1-10.1, AS AMENDED BY P.L.38-2021,
6 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2022]: Sec. 10.1. (a) This section applies only to a referendum
8 to allow a school corporation to extend a referendum levy.
9 (b) The question to be submitted to the voters in the referendum
10 must read as follows:
11 "Shall the school corporation continue to impose increased
12 property taxes paid to the school corporation by homeowners and
13 businesses for _____ (insert number of years) years immediately
14 following the holding of the referendum for the purpose of
15 funding ______ (insert short description of purposes)? The
16 property tax increase requested in this referendum was originally
17 approved by the voters in _______ (insert the year in which the
18 referendum tax levy was approved) and originally increased the
19 average property tax paid to the school corporation per year on a
20 residence within the school corporation by ______% (insert the
21 original estimated average percentage of property tax increase on
22 a residence within the school corporation) and originally
23 increased the average property tax paid to the school corporation
24 per year on a business property within the school corporation by
25 ______% (insert the original estimated average percentage of
26 property tax increase on a business within the school
27 corporation).".
28 (c) The number of years for which a referendum tax levy may be
29 extended if the public question under this section is approved may not
30 exceed eight (8) years.
31 (d) At the request of the governing body of a school corporation
32 that proposes to impose property taxes under this chapter, the
33 county auditor of the county in which the school corporation is
34 located shall determine the estimated average percentage of
35 property tax increase on a homestead to be paid to the school
36 corporation that must be included in the public question under
37 subsection (b) as follows:
38 STEP ONE: Determine the average assessed value of a
39 homestead located within the school corporation for the first
40 year in which the referendum levy was imposed.
41 STEP TWO: For purposes of determining the net assessed
42 value of the average homestead located within the school
HB 1260—LS 6580/DI 134 46
1 corporation, subtract:
2 (A) an amount for the homestead standard deduction
3 under IC 6-1.1-12-37 as if the homestead described in
4 STEP ONE was eligible for the deduction; and
5 (B) an amount for the supplemental homestead deduction
6 under IC 6-1.1-12-37.5 as if the homestead described in
7 STEP ONE was eligible for the deduction;
8 from the result of STEP ONE.
9 STEP THREE: Divide the result of STEP TWO by one
10 hundred (100).
11 STEP FOUR: Determine the overall average tax rate per one
12 hundred dollars ($100) of assessed valuation for the first year
13 in which the referendum levy was imposed on property
14 located within the school corporation.
15 STEP FIVE: For purposes of determining net property tax
16 liability of the average homestead located within the school
17 corporation:
18 (A) multiply the result of STEP THREE by the result of
19 STEP FOUR; and
20 (B) as appropriate, apply any currently applicable county
21 property tax credit rates and the credit for excessive
22 property taxes under IC 6-1.1-20.6-7.5(a)(1).
23 STEP SIX: Determine the amount of the school corporation's
24 part of the result determined in STEP FIVE.
25 STEP SEVEN: Multiply:
26 (A) the tax rate that will be imposed if the public question
27 is approved by the voters; by
28 (B) the result of STEP THREE.
29 STEP EIGHT: Divide the result of STEP SEVEN by the result
30 of STEP SIX, expressed as a percentage.
31 (e) At the request of the governing body of a school corporation
32 that proposes to impose property taxes under this chapter, the
33 county auditor of the county in which the school corporation is
34 located shall determine the estimated average percentage of
35 property tax increase on a business property to be paid to the
36 school corporation that must be included in the public question
37 under subsection (b) as follows:
38 STEP ONE: Determine the average assessed value of business
39 property located within the school corporation for the first
40 year in which the referendum levy was imposed.
41 STEP TWO: Divide the result of STEP ONE by one hundred
42 (100).
HB 1260—LS 6580/DI 134 47
1 STEP THREE: Determine the overall average tax rate per
2 one hundred dollars ($100) of assessed valuation for the first
3 year in which the referendum levy was imposed on property
4 located within the school corporation.
5 STEP FOUR: For purposes of determining net property tax
6 liability of the average business property located within the
7 school corporation:
8 (A) multiply the result of STEP TWO by the result of
9 STEP THREE; and
10 (B) as appropriate, apply any currently applicable county
11 property tax credit rates and the credit for excessive
12 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
13 percentage was three percent (3%).
14 STEP FIVE: Determine the amount of the school
15 corporation's part of the result determined in STEP FOUR.
16 STEP SIX: Multiply:
17 (A) the result of STEP TWO; by
18 (B) the tax rate that will be imposed if the public question
19 is approved by the voters.
20 STEP SEVEN: Divide the result of STEP SIX by the result of
21 STEP FIVE, expressed as a percentage.
22 (f) The county auditor shall certify the estimated average
23 percentage of property tax increase on a homestead to be paid to
24 the school corporation determined under subsection (d), and the
25 estimated average percentage of property tax increase on a
26 business property to be paid to the school corporation determined
27 under subsection (e), in a manner prescribed by the department of
28 local government finance, and provide the certification to the
29 governing body of the school corporation that proposes to impose
30 property taxes.
31 SECTION 31. IC 20-46-9-6, AS AMENDED BY P.L.136-2021,
32 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
33 JULY 1, 2022]: Sec. 6. (a) Subject to this chapter, the governing body
34 of a school corporation may adopt a resolution to place a referendum
35 under this chapter on the ballot if the governing body of the school
36 corporation determines that a referendum levy should be imposed for
37 measures to improve school safety as described in IC 20-40-20-6(a) or
38 IC 20-40-20-6(b).
39 (b) A school corporation may, with the approval of the majority of
40 members of the governing body, distribute a portion of the proceeds of
41 a tax levy collected under this chapter that is deposited in the fund to
42 a charter school, excluding a virtual charter school, that is located
HB 1260—LS 6580/DI 134 48
1 within the attendance area of the school corporation, to be used by the
2 charter school for the purposes described in IC 20-40-20-6(a).
3 (c) The governing body of the school corporation shall certify a
4 copy of the resolution to the following:
5 (1) The department of local government finance, including:
6 (A) the language for the question required by section 9 of this
7 chapter, or in the case of a resolution to extend a referendum
8 levy certified to the department of local government finance,
9 section 10 of this chapter; and
10 (B) a copy of the revenue spending plan adopted under
11 subsection (e).
12 The language of the public question must include the estimated
13 average percentage increases certified by the county auditor under
14 section 9(d) or 10(f) of this chapter, as applicable. The governing
15 body of the school corporation shall also provide the county
16 auditor's certification described in section 9(d) or 10(f) of this
17 chapter, as applicable. The department of local government
18 finance shall post the values certified by the county auditor to the
19 department's Internet web site. The department shall review the
20 language for compliance with section 9 or 10 of this chapter,
21 whichever is applicable, and either approve or reject the language.
22 The department shall send its decision to the governing body of
23 the school corporation not more than ten (10) days after the
24 resolution is submitted to the department. If the language is
25 approved, the governing body of the school corporation shall
26 certify a copy of the resolution, including the language for the
27 question and the department's approval.
28 (2) The county fiscal body of each county in which the school
29 corporation is located (for informational purposes only).
30 (3) The circuit court clerk of each county in which the school
31 corporation is located.
32 (d) The resolution described in subsection (a) must indicate whether
33 proceeds in the school corporation's fund collected from a tax levy
34 under this chapter will be used to provide a distribution to a charter
35 school or charter schools, excluding a virtual charter school, under
36 IC 20-40-20-6(b) as well as the amount that will be distributed to the
37 particular charter school or charter schools. A school corporation may
38 request from the designated charter school or charter schools any
39 financial documentation necessary to demonstrate the financial need of
40 the charter school or charter schools.
41 (e) As part of the resolution described in subsection (a), the
42 governing body of the school corporation shall adopt a revenue
HB 1260—LS 6580/DI 134 49
1 spending plan for the proposed referendum tax levy that includes:
2 (1) an estimate of the amount of annual revenue expected to be
3 collected if a levy is imposed under this chapter;
4 (2) the specific purposes described in IC 20-40-20-6 for which the
5 revenue collected from a levy imposed under this chapter will be
6 used; and
7 (3) an estimate of the annual dollar amounts that will be expended
8 for each purpose described in subdivision (2).
9 (f) A school corporation shall specify in its proposed budget the
10 school corporation's revenue spending plan adopted under subsection
11 (e) and annually present the revenue spending plan at its public hearing
12 on the proposed budget under IC 6-1.1-17-3.
13 SECTION 32. IC 20-46-9-9, AS AMENDED BY P.L.38-2021,
14 SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 JULY 1, 2022]: Sec. 9. (a) The question to be submitted to the voters
16 in the referendum must read as follows:
17 "Shall the school corporation increase property taxes paid to the
18 school corporation by homeowners and businesses for _____
19 (insert number of years) years immediately following the holding
20 of the referendum for the purpose of funding ______ (insert short
21 description of purposes)? If this public question is approved by
22 the voters, the average property tax paid to the school corporation
23 per year on a residence would increase by ______% (insert the
24 estimated average percentage of property tax increase paid to the
25 school corporation on a residence within the school corporation
26 as determined under subsection (b)) and the average property tax
27 paid to the school corporation per year on a business property
28 would increase by ______% (insert the estimated average
29 percentage of property tax increase paid to the school corporation
30 on a business property within the school corporation as
31 determined under subsection (c)). The most recent property tax
32 referendum proposed by the school corporation was held in
33 ______ (insert year) and ________ (insert whether the measure
34 passed or failed).".
35 (b) At the request of the governing body of a school corporation that
36 proposes to impose property taxes under this chapter, the county
37 auditor of the county in which the school corporation is located shall
38 determine the estimated average percentage of property tax increase on
39 a homestead to be paid to the school corporation that must be included
40 in the public question under subsection (a) as follows:
41 STEP ONE: Determine the average assessed value of a homestead
42 located within the school corporation.
HB 1260—LS 6580/DI 134 50
1 STEP TWO: For purposes of determining the net assessed value
2 of the average homestead located within the school corporation,
3 subtract:
4 (A) an amount for the homestead standard deduction under
5 IC 6-1.1-12-37 as if the homestead described in STEP ONE
6 was eligible for the deduction; and
7 (B) an amount for the supplemental homestead deduction
8 under IC 6-1.1-12-37.5 as if the homestead described in STEP
9 ONE was eligible for the deduction;
10 from the result of STEP ONE.
11 STEP THREE: Divide the result of STEP TWO by one hundred
12 (100).
13 STEP FOUR: Determine the overall average tax rate per one
14 hundred dollars ($100) of assessed valuation for the current year
15 imposed on property located within the school corporation.
16 STEP FIVE: For purposes of determining net property tax liability
17 of the average homestead located within the school corporation:
18 (A) multiply the result of STEP THREE by the result of STEP
19 FOUR; and
20 (B) as appropriate, apply any currently applicable county
21 property tax credit rates and the credit for excessive property
22 taxes under IC 6-1.1-20.6-7.5(a)(1).
23 STEP SIX: Determine the amount of the school corporation's part
24 of the result determined in STEP FIVE.
25 STEP SEVEN: Multiply:
26 (A) the tax rate that will be imposed if the public question is
27 approved by the voters; by
28 (B) the result of STEP THREE.
29 STEP EIGHT: Divide the result of STEP SEVEN by the result of
30 STEP SIX, expressed as a percentage.
31 (c) At the request of the governing body of a school corporation that
32 proposes to impose property taxes under this chapter, the county
33 auditor of the county in which the school corporation is located shall
34 determine the estimated average percentage of property tax increase on
35 a business property to be paid to the school corporation that must be
36 included in the public question under subsection (a) as follows:
37 STEP ONE: Determine the average assessed value of a homestead
38 business property located within the school corporation.
39 STEP TWO: Divide the result of STEP ONE by one hundred
40 (100).
41 STEP THREE: Determine the overall average tax rate per one
42 hundred dollars ($100) of assessed valuation for the current year
HB 1260—LS 6580/DI 134 51
1 imposed on property located within the school corporation.
2 STEP FOUR: For purposes of determining net property tax
3 liability of the average business property located within the school
4 corporation:
5 (A) multiply the result of STEP TWO by the result of STEP
6 THREE; and
7 (B) as appropriate, apply any currently applicable county
8 property tax credit rates and the credit for excessive property
9 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
10 was three percent (3%).
11 STEP FIVE: Determine the amount of the school corporation's
12 part of the result determined in STEP FOUR.
13 STEP SIX: Multiply:
14 (A) the result of STEP TWO; by
15 (B) the tax rate that will be imposed if the public question is
16 approved by the voters.
17 STEP SEVEN: Divide the result of STEP SIX by the result of
18 STEP FIVE, expressed as a percentage.
19 (d) The county auditor shall certify the estimated average
20 percentage of property tax increase on a homestead to be paid to the
21 school corporation determined under subsection (b), and the estimated
22 average percentage of property tax increase on a business property to
23 be paid to the school corporation determined under subsection (c), in
24 a manner prescribed by the department of local government finance,
25 and provide the certification to the governing body of the school
26 corporation that proposes to impose property taxes.
27 SECTION 33. IC 20-46-9-10, AS AMENDED BY P.L.38-2021,
28 SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29 JULY 1, 2022]: Sec. 10. (a) This section applies only to a referendum
30 to allow a school corporation to extend a referendum tax levy.
31 (b) The question to be submitted to the voters in the referendum
32 must read as follows:
33 "Shall the school corporation continue to impose increased
34 property taxes paid to the school corporation by homeowners and
35 businesses for _____ (insert number of years) years immediately
36 following the holding of the referendum for the purpose of
37 funding ______ (insert short description of purposes)? The
38 property tax increase requested in this referendum was originally
39 approved by the voters in _______ (insert the year in which the
40 referendum tax levy was approved) and originally increased the
41 average property tax paid to the school corporation per year on a
42 residence within the school corporation by ______% (insert the
HB 1260—LS 6580/DI 134 52
1 original estimated average percentage of property tax increase on
2 a residence within the school corporation) and originally
3 increased the average property tax paid to the school corporation
4 per year on a business property within the school corporation by
5 ______% (insert the original estimated average percentage of
6 property tax increase on a business within the school
7 corporation).".
8 (c) The number of years for which a referendum tax levy may be
9 extended if the public question under this section is approved may not
10 exceed the number of years for which the expiring referendum tax levy
11 was imposed.
12 (d) At the request of the governing body of a school corporation
13 that proposes to impose property taxes under this chapter, the
14 county auditor of the county in which the school corporation is
15 located shall determine the estimated average percentage of
16 property tax increase on a homestead to be paid to the school
17 corporation that must be included in the public question under
18 subsection (b) as follows:
19 STEP ONE: Determine the average assessed value of a
20 homestead located within the school corporation for the first
21 year in which the referendum levy was imposed.
22 STEP TWO: For purposes of determining the net assessed
23 value of the average homestead located within the school
24 corporation, subtract:
25 (A) an amount for the homestead standard deduction
26 under IC 6-1.1-12-37 as if the homestead described in
27 STEP ONE was eligible for the deduction; and
28 (B) an amount for the supplemental homestead deduction
29 under IC 6-1.1-12-37.5 as if the homestead described in
30 STEP ONE was eligible for the deduction;
31 from the result of STEP ONE.
32 STEP THREE: Divide the result of STEP TWO by one
33 hundred (100).
34 STEP FOUR: Determine the overall average tax rate per one
35 hundred dollars ($100) of assessed valuation for the first year
36 in which the referendum levy was imposed on property
37 located within the school corporation.
38 STEP FIVE: For purposes of determining net property tax
39 liability of the average homestead located within the school
40 corporation:
41 (A) multiply the result of STEP THREE by the result of
42 STEP FOUR; and
HB 1260—LS 6580/DI 134 53
1 (B) as appropriate, apply any currently applicable county
2 property tax credit rates and the credit for excessive
3 property taxes under IC 6-1.1-20.6-7.5(a)(1).
4 STEP SIX: Determine the amount of the school corporation's
5 part of the result determined in STEP FIVE.
6 STEP SEVEN: Multiply:
7 (A) the tax rate that will be imposed if the public question
8 is approved by the voters; by
9 (B) the result of STEP THREE.
10 STEP EIGHT: Divide the result of STEP SEVEN by the result
11 of STEP SIX, expressed as a percentage.
12 (e) At the request of the governing body of a school corporation
13 that proposes to impose property taxes under this chapter, the
14 county auditor of the county in which the school corporation is
15 located shall determine the estimated average percentage of
16 property tax increase on a business property to be paid to the
17 school corporation that must be included in the public question
18 under subsection (b) as follows:
19 STEP ONE: Determine the average assessed value of business
20 property located within the school corporation for the first
21 year in which the referendum levy was imposed.
22 STEP TWO: Divide the result of STEP ONE by one hundred
23 (100).
24 STEP THREE: Determine the overall average tax rate per
25 one hundred dollars ($100) of assessed valuation for the first
26 year in which the referendum levy was imposed on property
27 located within the school corporation.
28 STEP FOUR: For purposes of determining net property tax
29 liability of the average business property located within the
30 school corporation:
31 (A) multiply the result of STEP TWO by the result of
32 STEP THREE; and
33 (B) as appropriate, apply any currently applicable county
34 property tax credit rates and the credit for excessive
35 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
36 percentage was three percent (3%).
37 STEP FIVE: Determine the amount of the school
38 corporation's part of the result determined in STEP FOUR.
39 STEP SIX: Multiply:
40 (A) the result of STEP TWO; by
41 (B) the tax rate that will be imposed if the public question
42 is approved by the voters.
HB 1260—LS 6580/DI 134 54
1 STEP SEVEN: Divide the result of STEP SIX by the result of
2 STEP FIVE, expressed as a percentage.
3 (f) The county auditor shall certify the estimated average
4 percentage of property tax increase on a homestead to be paid to
5 the school corporation determined under subsection (d), and the
6 estimated average percentage of property tax increase on a
7 business property to be paid to the school corporation determined
8 under subsection (e), in a manner prescribed by the department of
9 local government finance, and provide the certification to the
10 governing body of the school corporation that proposes to impose
11 property taxes.
12 SECTION 34. IC 33-34-8-1, AS AMENDED BY P.L.38-2021,
13 SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14 JULY 1, 2022]: Sec. 1. (a) The following fees and costs apply to cases
15 in the small claims court:
16 (1) A township docket fee of five dollars ($5) plus forty-five
17 percent (45%) of the infraction or ordinance violation costs fee
18 under IC 33-37-4-2.
19 (2) The bailiff's service of process by registered or certified mail
20 fee of fifteen dollars ($15) for each service.
21 (3) The cost for the personal service of process by the bailiff or
22 other process server of fifteen dollars ($15) for each service.
23 (4) Witness fees, if any, in the amount provided by IC 33-37-10-3
24 to be taxed and charged in the circuit court.
25 (5) A redocketing fee, if any, of five dollars ($5).
26 (6) A document storage fee under IC 33-37-5-20.
27 (7) An automated record keeping fee under IC 33-37-5-21.
28 (8) A late fee, if any, under IC 33-37-5-22.
29 (9) A public defense administration fee under IC 33-37-5-21.2.
30 (10) A judicial insurance adjustment fee under IC 33-37-5-25.
31 (11) A judicial salaries fee under IC 33-37-5-26.
32 (12) A court administration fee under IC 33-37-5-27.
33 (13) Before July 1, 2022, A pro bono legal services fee under
34 IC 33-37-5-31.
35 The docket fee and the cost for the initial service of process shall be
36 paid at the institution of a case. The cost of service after the initial
37 service shall be assessed and paid after service has been made. The
38 cost of witness fees shall be paid before the witnesses are called.
39 (b) If the amount of the township docket fee computed under
40 subsection (a)(1) is not equal to a whole number, the amount shall be
41 rounded to the next highest whole number.
42 SECTION 35. IC 33-34-8-3, AS AMENDED BY P.L.165-2021,
HB 1260—LS 6580/DI 134 55
1 SECTION 191, IS AMENDED TO READ AS FOLLOWS
2 [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) Payment for all costs made as
3 a result of proceedings in a small claims court shall be to the _______
4 Township of Marion County Small Claims Court (with the name of the
5 township inserted). The court shall issue a receipt for all money
6 received on a form numbered serially in duplicate.
7 (b) This subsection applies only to a low caseload court (as defined
8 in section 5 of this chapter). All township docket fees and late fees
9 received by the court shall be paid to the township trustee at the close
10 of each month.
11 (c) This subsection does not apply to a low caseload court. This
12 subsection applies to all other township small claims courts in Marion
13 County. One dollar and fifty cents ($1.50) of the township docket fee
14 shall be paid to the township trustee of each low caseload court at the
15 end of each month. The remaining township docket fees and late fees
16 received by the court shall be paid to the township trustee at the close
17 of each month.
18 (d) The court shall:
19 (1) semiannually distribute to the auditor of state:
20 (A) all automated record keeping fees (IC 33-37-5-21)
21 received by the court for deposit in the homeowner protection
22 unit account established by IC 4-6-12-9 and the state user fee
23 fund established under IC 33-37-9;
24 (B) all public defense administration fees collected by the
25 court under IC 33-37-5-21.2 for deposit in the state general
26 fund;
27 (C) sixty percent (60%) of all court administration fees
28 collected by the court under IC 33-37-5-27 for deposit in the
29 state general fund;
30 (D) all judicial insurance adjustment fees collected by the
31 court under IC 33-37-5-25 for deposit in the state general fund;
32 (E) seventy-five percent (75%) of all judicial salaries fees
33 collected by the court under IC 33-37-5-26 for deposit in the
34 state general fund; and
35 (F) one hundred percent (100%) of the pro bono legal services
36 fees collected before July 1, 2022, by the court under
37 IC 33-37-5-31; and
38 (2) distribute monthly to the county auditor all document storage
39 fees received by the court.
40 The remaining twenty-five percent (25%) of the judicial salaries fees
41 described in subdivision (1)(E) shall be deposited monthly in the
42 township general fund of the township in which the court is located.
HB 1260—LS 6580/DI 134 56
1 The county auditor shall deposit fees distributed under subdivision (2)
2 into the clerk's record perpetuation fund under IC 33-37-5-2.
3 (e) The court semiannually shall pay to the township trustee of the
4 township in which the court is located the remaining forty percent
5 (40%) of the court administration fees described under subsection
6 (d)(1)(C) to fund the operations of the small claims court in the
7 trustee's township.
8 SECTION 36. IC 33-37-4-4, AS AMENDED BY P.L.39-2017,
9 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10 JULY 1, 2022]: Sec. 4. (a) The clerk shall collect a civil costs fee of
11 one hundred dollars ($100) from a party filing a civil action. This
12 subsection does not apply to the following civil actions:
13 (1) Proceedings to enforce a statute defining an infraction under
14 IC 34-28-5 (or IC 34-4-32 before its repeal).
15 (2) Proceedings to enforce an ordinance under IC 34-28-5 (or
16 IC 34-4-32 before its repeal).
17 (3) Proceedings in juvenile court under IC 31-34 or IC 31-37.
18 (4) Proceedings in paternity under IC 31-14.
19 (5) Proceedings in small claims court under IC 33-34.
20 (6) Proceedings in actions described in section 7 of this chapter.
21 (b) In addition to the civil costs fee collected under this section, the
22 clerk shall collect the following fees, if they are required under
23 IC 33-37-5:
24 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
25 IC 33-37-5-4).
26 (2) A support and maintenance fee (IC 33-37-5-6).
27 (3) A document storage fee (IC 33-37-5-20).
28 (4) An automated record keeping fee (IC 33-37-5-21).
29 (5) A public defense administration fee (IC 33-37-5-21.2).
30 (6) A judicial insurance adjustment fee (IC 33-37-5-25).
31 (7) A judicial salaries fee (IC 33-37-5-26).
32 (8) A court administration fee (IC 33-37-5-27).
33 (9) A service fee (IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2)).
34 (10) A garnishee service fee (IC 33-37-5-28(b)(3) or
35 IC 33-37-5-28(b)(4)).
36 (11) For a mortgage foreclosure action, a mortgage foreclosure
37 counseling and education fee (IC 33-37-5-33) (before its
38 expiration on July 1, 2017).
39 (12) Before July 1, 2022, A pro bono legal services fee
40 (IC 33-37-5-31).
41 SECTION 37. IC 33-37-4-6, AS AMENDED BY P.L.235-2017,
42 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
HB 1260—LS 6580/DI 134 57
1 JULY 1, 2022]: Sec. 6. (a) For each small claims action, the clerk shall
2 collect the following fees:
3 (1) From the party filing the action:
4 (A) a small claims costs fee of thirty-five dollars ($35);
5 (B) a small claims service fee of ten dollars ($10) for each
6 named defendant that is not a garnishee defendant; and
7 (C) if the party has named more than three (3) garnishees or
8 garnishee defendants, a small claims garnishee service fee of
9 ten dollars ($10) for each garnishee or garnishee defendant in
10 excess of three (3).
11 (2) From any party adding a defendant that is not a garnishee
12 defendant, a small claims service fee of ten dollars ($10) for each
13 defendant that is not a garnishee defendant added in the action.
14 (3) From any party adding a garnishee or garnishee defendant, a
15 small claims garnishee service fee of ten dollars ($10) for each
16 garnishee or garnishee defendant added to the action. However,
17 a clerk may not collect a small claims garnishee service fee for the
18 first three (3) garnishees named in the action.
19 However, a clerk may not collect a small claims costs fee, small claims
20 service fee, or small claims garnishee service fee for a small claims
21 action filed by or on behalf of the attorney general.
22 (b) A clerk may not collect a fee under subsection (a)(1)(B),
23 (a)(1)(C), (a)(2), or (a)(3) for a small claims action filed through the
24 Indiana electronic filing system adopted by the Indiana supreme court.
25 (c) In addition to a small claims costs fee, small claims service fee,
26 and small claims garnishee service fee collected under this section, the
27 clerk shall collect the following fees, if they are required under
28 IC 33-37-5:
29 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
30 IC 33-37-5-4).
31 (2) A document storage fee (IC 33-37-5-20).
32 (3) An automated record keeping fee (IC 33-37-5-21).
33 (4) A public defense administration fee (IC 33-37-5-21.2).
34 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
35 (6) A judicial salaries fee (IC 33-37-5-26).
36 (7) A court administration fee (IC 33-37-5-27).
37 (8) Before July 1, 2022, A pro bono legal services fee
38 (IC 33-37-5-31).
39 SECTION 38. IC 33-37-4-7, AS AMENDED BY P.L.194-2017,
40 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
41 JULY 1, 2022]: Sec. 7. (a) Except as provided under subsection (c), the
42 clerk shall collect from the party filing the action a probate costs fee of
HB 1260—LS 6580/DI 134 58
1 one hundred twenty dollars ($120) for each action filed under any of
2 the following:
3 (1) IC 29 (probate).
4 (2) IC 30 (trusts and fiduciaries).
5 (b) In addition to the probate costs fee collected under subsection
6 (a), the clerk shall collect from the party filing the action the following
7 fees, if they are required under IC 33-37-5:
8 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
9 IC 33-37-5-4).
10 (2) A document storage fee (IC 33-37-5-20).
11 (3) An automated record keeping fee (IC 33-37-5-21).
12 (4) A public defense administration fee (IC 33-37-5-21.2).
13 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
14 (6) A judicial salaries fee (IC 33-37-5-26).
15 (7) A court administration fee (IC 33-37-5-27).
16 (8) Before July 1, 2022, A pro bono legal services fee
17 (IC 33-37-5-31).
18 (c) A clerk may not collect a court costs fee for the filing of the
19 following exempted actions:
20 (1) Petition to open a safety deposit box.
21 (2) Filing an inheritance tax return, unless proceedings other than
22 the court's approval of the return become necessary.
23 (3) Offering a will for probate under IC 29-1-7, unless
24 proceedings other than admitting the will to probate become
25 necessary.
26 (4) Filing a closing statement for an estate described in
27 IC 29-1-8-4.
28 SECTION 39. IC 33-37-5-31, AS AMENDED BY P.L.39-2017,
29 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
30 JULY 1, 2022]: Sec. 31. In each:
31 (1) civil action in which the clerk is required to collect a civil
32 costs fee under IC 33-37-4-4(a);
33 (2) small claims action in which:
34 (A) a party is required to pay a township docket fee under
35 IC 33-34-8-1(a)(1); or
36 (B) the clerk is required to collect a small claims costs fee
37 under IC 33-37-4-6; or
38 (3) probate action in which the clerk is required to collect a
39 probate costs fee under IC 33-37-4-7(a);
40 the clerk shall before July 1, 2022, collect a pro bono legal services fee
41 of one dollar ($1).
42 SECTION 40. IC 33-37-7-2, AS AMENDED BY P.L.165-2021,
HB 1260—LS 6580/DI 134 59
1 SECTION 193, IS AMENDED TO READ AS FOLLOWS
2 [EFFECTIVE JULY 1, 2022]: Sec. 2. (a) The clerk of a circuit court
3 shall distribute semiannually to the auditor of state as the state share for
4 deposit in the homeowner protection unit account established by
5 IC 4-6-12-9 one hundred percent (100%) of the automated record
6 keeping fees collected under IC 33-37-5-21 with respect to actions
7 resulting in the accused person entering into a pretrial diversion
8 program agreement under IC 33-39-1-8 or a deferral program
9 agreement under IC 34-28-5-1 and for deposit in the state general fund
10 seventy percent (70%) of the amount of fees collected under the
11 following:
12 (1) IC 33-37-4-1(a) (criminal costs fees).
13 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
14 (3) IC 33-37-4-3(a) (juvenile costs fees).
15 (4) IC 33-37-4-4(a) (civil costs fees).
16 (5) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
17 (6) IC 33-37-4-7(a) (probate costs fees).
18 (7) IC 33-37-5-17 (deferred prosecution fees).
19 (b) The clerk of a circuit court shall distribute semiannually to the
20 auditor of state for deposit in the state user fee fund established in
21 IC 33-37-9-2 the following:
22 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
23 interdiction, and correction fees collected under
24 IC 33-37-4-1(b)(5).
25 (2) Twenty-five percent (25%) of the alcohol and drug
26 countermeasures fees collected under IC 33-37-4-1(b)(6),
27 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
28 (3) One hundred percent (100%) of the child abuse prevention
29 fees collected under IC 33-37-4-1(b)(7).
30 (4) One hundred percent (100%) of the domestic violence
31 prevention and treatment fees collected under IC 33-37-4-1(b)(8).
32 (5) One hundred percent (100%) of the highway worksite zone
33 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
34 (6) Seventy-five percent (75%) of the safe schools fee collected
35 under IC 33-37-5-18.
36 (7) One hundred percent (100%) of the automated record keeping
37 fee collected under IC 33-37-5-21 not distributed under
38 subsection (a).
39 (c) The clerk of a circuit court shall distribute monthly to the county
40 auditor the following:
41 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
42 interdiction, and correction fees collected under
HB 1260—LS 6580/DI 134 60
1 IC 33-37-4-1(b)(5).
2 (2) Seventy-five percent (75%) of the alcohol and drug
3 countermeasures fees collected under IC 33-37-4-1(b)(6),
4 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
5 The county auditor shall deposit fees distributed by a clerk under this
6 subsection into the county drug free community fund established under
7 IC 5-2-11.
8 (d) The clerk of a circuit court shall distribute monthly to the county
9 auditor one hundred percent (100%) of the late payment fees collected
10 under IC 33-37-5-22. The county auditor shall deposit fees distributed
11 by a clerk under this subsection as follows:
12 (1) If directed to do so by an ordinance adopted by the county
13 fiscal body, the county auditor shall deposit forty percent (40%)
14 of the fees in the clerk's record perpetuation fund established
15 under IC 33-37-5-2 and sixty percent (60%) of the fees in the
16 county general fund.
17 (2) If the county fiscal body has not adopted an ordinance
18 described in subdivision (1), the county auditor shall deposit all
19 the fees in the county general fund.
20 (e) The clerk of the circuit court shall distribute semiannually to the
21 auditor of state for deposit in the sexual assault victims assistance fund
22 established by IC 5-2-6-23(d) one hundred percent (100%) of the
23 sexual assault victims assistance fees collected under IC 33-37-5-23.
24 (f) The clerk of a circuit court shall distribute monthly to the county
25 auditor the following:
26 (1) One hundred percent (100%) of the support and maintenance
27 fees for cases designated as non-Title IV-D child support cases in
28 the Indiana support enforcement tracking system (ISETS) or the
29 successor statewide automated support enforcement system
30 collected under IC 33-37-5-6.
31 (2) The percentage share of the support and maintenance fees for
32 cases designated as Title IV-D child support cases in ISETS or the
33 successor statewide automated support enforcement system
34 collected under IC 33-37-5-6 that is reimbursable to the county at
35 the federal financial participation rate.
36 The county clerk shall distribute monthly to the department of child
37 services the percentage share of the support and maintenance fees for
38 cases designated as Title IV-D child support cases in ISETS, or the
39 successor statewide automated support enforcement system, collected
40 under IC 33-37-5-6 that is not reimbursable to the county at the
41 applicable federal financial participation rate.
42 (g) The clerk of a circuit court shall distribute monthly to the county
HB 1260—LS 6580/DI 134 61
1 auditor the following:
2 (1) One hundred percent (100%) of the small claims service fee
3 under IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2) for deposit in
4 the county general fund.
5 (2) One hundred percent (100%) of the small claims garnishee
6 service fee under IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3) for
7 deposit in the county general fund.
8 (3) Twenty-five percent (25%) of the safe schools fee collected
9 under IC 33-37-5-18 for deposit in the county general fund.
10 (h) This subsection does not apply to court administration fees
11 collected in small claims actions filed in a court described in IC 33-34.
12 The clerk of a circuit court shall semiannually distribute to the auditor
13 of state for deposit in the state general fund one hundred percent
14 (100%) of the following:
15 (1) The public defense administration fee collected under
16 IC 33-37-5-21.2.
17 (2) The judicial salaries fees collected under IC 33-37-5-26.
18 (3) The DNA sample processing fees collected under
19 IC 33-37-5-26.2.
20 (4) The court administration fees collected under IC 33-37-5-27.
21 (5) The judicial insurance adjustment fee collected under
22 IC 33-37-5-25.
23 (i) The proceeds of the service fee collected under
24 IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2) shall be distributed as
25 follows:
26 (1) The clerk shall distribute one hundred percent (100%) of the
27 service fees collected in a circuit, superior, county, or probate
28 court to the county auditor for deposit in the county general fund.
29 (2) The clerk shall distribute one hundred percent (100%) of the
30 service fees collected in a city or town court to the city or town
31 fiscal officer for deposit in the city or town general fund.
32 (j) The proceeds of the garnishee service fee collected under
33 IC 33-37-5-28(b)(3) or IC 33-37-5-28(b)(4) shall be distributed as
34 follows:
35 (1) The clerk shall distribute one hundred percent (100%) of the
36 garnishee service fees collected in a circuit, superior, county, or
37 probate court to the county auditor for deposit in the county
38 general fund.
39 (2) The clerk shall distribute one hundred percent (100%) of the
40 garnishee service fees collected in a city or town court to the city
41 or town fiscal officer for deposit in the city or town general fund.
42 (k) The clerk of the circuit court shall distribute semiannually to the
HB 1260—LS 6580/DI 134 62
1 auditor of state for deposit in the home ownership education account
2 established by IC 5-20-1-27 one hundred percent (100%) of the
3 following:
4 (1) The mortgage foreclosure counseling and education fees
5 collected under IC 33-37-5-33 (before its expiration on July 1,
6 2017).
7 (2) Any civil penalties imposed and collected by a court for a
8 violation of a court order in a foreclosure action under
9 IC 32-30-10.5.
10 (l) The clerk of a circuit court shall distribute semiannually to the
11 auditor of state one hundred percent (100%) of the pro bono legal
12 services fees collected before July 1, 2022, under IC 33-37-5-31. The
13 auditor of state shall transfer semiannually the pro bono legal services
14 fees to the Indiana Bar Foundation (or a successor entity) as the entity
15 designated to organize and administer the interest on lawyers trust
16 accounts (IOLTA) program under Rule 1.15 of the Rules of
17 Professional Conduct of the Indiana supreme court. The Indiana Bar
18 Foundation shall:
19 (1) deposit in an appropriate account and otherwise manage the
20 fees the Indiana Bar Foundation receives under this subsection in
21 the same manner the Indiana Bar Foundation deposits and
22 manages the net earnings the Indiana Bar Foundation receives
23 from IOLTA accounts; and
24 (2) use the fees the Indiana Bar Foundation receives under this
25 subsection to assist or establish approved pro bono legal services
26 programs.
27 The handling and expenditure of the pro bono legal services fees
28 received under this section by the Indiana Bar Foundation (or its
29 successor entity) are subject to audit by the state board of accounts. The
30 amounts necessary to make the transfers required by this subsection are
31 appropriated from the state general fund.
32 SECTION 41. IC 33-37-7-8, AS AMENDED BY P.L.165-2021,
33 SECTION 194, IS AMENDED TO READ AS FOLLOWS
34 [EFFECTIVE JULY 1, 2022]: Sec. 8. (a) The clerk of a city or town
35 court shall distribute semiannually to the auditor of state as the state
36 share for deposit in the homeowner protection unit account established
37 by IC 4-6-12-9 one hundred percent (100%) of the automated record
38 keeping fees collected under IC 33-37-5-21 with respect to actions
39 resulting in the accused person entering into a pretrial diversion
40 program agreement under IC 33-39-1-8 or a deferral program
41 agreement under IC 34-28-5-1 and for deposit in the state general fund
42 fifty-five percent (55%) of the amount of fees collected under the
HB 1260—LS 6580/DI 134 63
1 following:
2 (1) IC 33-37-4-1(a) (criminal costs fees).
3 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4 (3) IC 33-37-4-4(a) (civil costs fees).
5 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
6 (5) IC 33-37-5-17 (deferred prosecution fees).
7 (b) The city or town fiscal officer shall distribute monthly to the
8 county auditor as the county share twenty percent (20%) of the amount
9 of fees collected under the following:
10 (1) IC 33-37-4-1(a) (criminal costs fees).
11 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
12 (3) IC 33-37-4-4(a) (civil costs fees).
13 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
14 (5) IC 33-37-5-17 (deferred prosecution fees).
15 (c) The city or town fiscal officer shall retain twenty-five percent
16 (25%) as the city or town share of the fees collected under the
17 following:
18 (1) IC 33-37-4-1(a) (criminal costs fees).
19 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
20 (3) IC 33-37-4-4(a) (civil costs fees).
21 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
22 (5) IC 33-37-5-17 (deferred prosecution fees).
23 (d) The clerk of a city or town court shall distribute semiannually to
24 the auditor of state for deposit in the state user fee fund established in
25 IC 33-37-9 the following:
26 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
27 interdiction, and correction fees collected under
28 IC 33-37-4-1(b)(5).
29 (2) Twenty-five percent (25%) of the alcohol and drug
30 countermeasures fees collected under IC 33-37-4-1(b)(6),
31 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
32 (3) One hundred percent (100%) of the highway worksite zone
33 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
34 (4) Seventy-five percent (75%) of the safe schools fee collected
35 under IC 33-37-5-18.
36 (5) One hundred percent (100%) of the automated record keeping
37 fee collected under IC 33-37-5-21 not distributed under
38 subsection (a).
39 (e) The clerk of a city or town court shall distribute monthly to the
40 county auditor the following:
41 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
42 interdiction, and correction fees collected under
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1 IC 33-37-4-1(b)(5).
2 (2) Seventy-five percent (75%) of the alcohol and drug
3 countermeasures fees collected under IC 33-37-4-1(b)(6),
4 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
5 The county auditor shall deposit fees distributed by a clerk under this
6 subsection into the county drug free community fund established under
7 IC 5-2-11.
8 (f) The clerk of a city or town court shall distribute monthly to the
9 city or town fiscal officer (as defined in IC 36-1-2-7) one hundred
10 percent (100%) of the following:
11 (1) The late payment fees collected under IC 33-37-5-22.
12 (2) The small claims service fee collected under
13 IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2).
14 (3) The small claims garnishee service fee collected under
15 IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3).
16 (4) Twenty-five percent (25%) of the safe schools fee collected
17 under IC 33-37-5-18.
18 The city or town fiscal officer (as defined in IC 36-1-2-7) shall deposit
19 fees distributed by a clerk under this subsection in the city or town
20 general fund.
21 (g) The clerk of a city or town court shall semiannually distribute to
22 the auditor of state for deposit in the state general fund one hundred
23 percent (100%) of the following:
24 (1) The public defense administration fee collected under
25 IC 33-37-5-21.2.
26 (2) The DNA sample processing fees collected under
27 IC 33-37-5-26.2.
28 (3) The court administration fees collected under IC 33-37-5-27.
29 (4) The judicial insurance adjustment fee collected under
30 IC 33-37-5-25.
31 (h) The clerk of a city or town court shall semiannually distribute to
32 the auditor of state for deposit in the state general fund seventy-five
33 percent (75%) of the judicial salaries fee collected under
34 IC 33-37-5-26. The city or town fiscal officer shall retain twenty-five
35 percent (25%) of the judicial salaries fee collected under
36 IC 33-37-5-26. The funds retained by the city or town shall be
37 prioritized to fund city or town court operations.
38 (i) The clerk of a city or town court shall distribute semiannually to
39 the auditor of state one hundred percent (100%) of the pro bono legal
40 services fees collected before July 1, 2022, under IC 33-37-5-31. The
41 auditor of state shall transfer semiannually the pro bono legal services
42 fees to the Indiana Bar Foundation (or a successor entity) as the entity
HB 1260—LS 6580/DI 134 65
1 designated to organize and administer the interest on lawyers trust
2 accounts (IOLTA) program under Rule 1.15 of the Rules of
3 Professional Conduct of the Indiana supreme court. The Indiana Bar
4 Foundation shall:
5 (1) deposit in an appropriate account and otherwise manage the
6 fees the Indiana Bar Foundation receives under this subsection in
7 the same manner the Indiana Bar Foundation deposits and
8 manages the net earnings the Indiana Bar Foundation receives
9 from IOLTA accounts; and
10 (2) use the fees the Indiana Bar Foundation receives under this
11 subsection to assist or establish approved pro bono legal services
12 programs.
13 The handling and expenditure of the pro bono legal services fees
14 received under this section by the Indiana Bar Foundation (or its
15 successor entity) are subject to audit by the state board of accounts. The
16 amounts necessary to make the transfers required by this subsection are
17 appropriated from the state general fund.
18 SECTION 42. IC 36-1-10-5 IS AMENDED TO READ AS
19 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 5. Notwithstanding
20 sections 6, 12, 16, and 17 of this chapter, the following procedure shall
21 be followed whenever a lease does not contain an option to purchase:
22 (1) The term of the lease may not be longer than ten (10) years;
23 however, a lease may be for a longer term if the lease is approved
24 by the department of local government finance.
25 (2) (1) The lease must provide that the lease is subject to annual
26 appropriation by the appropriate fiscal body.
27 (3) (2) The leasing agent must have a copy of the lease filed and
28 kept in a place available for public inspection.
29 A leasing agent may lease part of a structure.
30 SECTION 43. IC 36-1-10-16 IS AMENDED TO READ AS
31 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 16. (a) A political
32 subdivision or agency owning a structure with respect to which its
33 revenue bonds are outstanding may, to refinance those bonds, convey
34 the structure to the lessor in fee simple and lease it from the lessor in
35 accordance with this chapter. subject to the approval of the department
36 of local government finance.
37 (b) The price of a purchase under this section must be at least the
38 sum of:
39 (1) the principal amount of the outstanding revenue bonds;
40 (2) interest on those bonds to the maturity date of bonds not
41 subject to redemption before maturity and to the first redemption
42 date of bonds subject to redemption before maturity; and
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1 (3) the redemption premiums on all bonds subject to redemption
2 before maturity.
3 An amount not less than this sum shall be deposited in trust for the
4 payment of the outstanding revenue bonds in a manner consistent with
5 the ordinance or trust agreement under which the bonds were issued.
6 The money deposited in the trust, and investment income from it, not
7 required for the payment of the bonds, shall be applied to the payment
8 of the obligations issued by the lessor for the acquisition of the
9 structure, and to a corresponding reduction of rentals for the leasing
10 agent.
11 (c) Each lease entered into under this section must include an option
12 permitting the political subdivision or agency to purchase the structure
13 at a price not exceeding the amount required to retire all outstanding
14 obligations issued by the lessor to acquire the property covered by the
15 lease. The lease and sale of a parking facility under this section does
16 not preclude the lease of air rights.
17 SECTION 44. IC 36-7-14-22.7, AS ADDED BY P.L.169-2006,
18 SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
19 JULY 1, 2022]: Sec. 22.7. (a) The commission may dispose of real
20 property to which section 22.5 of this chapter applies by following the
21 procedure set forth in this section.
22 (b) The commission shall first have the property appraised by two
23 (2) appraisers. The appraisers must be:
24 (1) persons who are professionally engaged in making appraisals;
25 (2) persons who are licensed under IC 25-34.1; or
26 (3) employees of the political subdivision familiar with the value
27 of the property.
28 The appraisers shall make a joint appraisal of the property.
29 (c) The commission may:
30 (1) negotiate a sale or transfer; and
31 (2) dispose of the property;
32 at a value that is not less than the appraised value determined under
33 subsection (b).
34 (d) Disposal of real property under this chapter section is subject to
35 the approval of the commission. The commission may not approve a
36 disposal of property without conducting a public hearing after giving
37 notice under IC 5-3-1.
38 (e) In addition to any other reason for disapproving a disposal of
39 property under this section, the commission may disapprove a sale of
40 a tract of residential property to any bidder who does not by affidavit
41 declare that the bidder will reside on that property for at least one (1)
42 year after the bidder obtains possession of the property.
HB 1260—LS 6580/DI 134 67
1 SECTION 45. IC 36-7-14-39, AS AMENDED BY P.L.38-2021,
2 SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 39. (a) As used in this section:
4 "Allocation area" means that part of a redevelopment project area
5 to which an allocation provision of a declaratory resolution adopted
6 under section 15 of this chapter refers for purposes of distribution and
7 allocation of property taxes.
8 "Base assessed value" means, subject to subsection (j), the
9 following:
10 (1) If an allocation provision is adopted after June 30, 1995, in a
11 declaratory resolution or an amendment to a declaratory
12 resolution establishing an economic development area:
13 (A) the net assessed value of all the property as finally
14 determined for the assessment date immediately preceding the
15 effective date of the allocation provision of the declaratory
16 resolution, as adjusted under subsection (h); plus
17 (B) to the extent that it is not included in clause (A), the net
18 assessed value of property that is assessed as residential
19 property under the rules of the department of local government
20 finance, within the allocation area, as finally determined for
21 the current assessment date.
22 (2) If an allocation provision is adopted after June 30, 1997, in a
23 declaratory resolution or an amendment to a declaratory
24 resolution establishing a redevelopment project area:
25 (A) the net assessed value of all the property as finally
26 determined for the assessment date immediately preceding the
27 effective date of the allocation provision of the declaratory
28 resolution, as adjusted under subsection (h); plus
29 (B) to the extent that it is not included in clause (A), the net
30 assessed value of property that is assessed as residential
31 property under the rules of the department of local government
32 finance, as finally determined for the current assessment date.
33 (3) If:
34 (A) an allocation provision adopted before June 30, 1995, in
35 a declaratory resolution or an amendment to a declaratory
36 resolution establishing a redevelopment project area expires
37 after June 30, 1997; and
38 (B) after June 30, 1997, a new allocation provision is included
39 in an amendment to the declaratory resolution;
40 the net assessed value of all the property as finally determined for
41 the assessment date immediately preceding the effective date of
42 the allocation provision adopted after June 30, 1997, as adjusted
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1 under subsection (h).
2 (4) Except as provided in subdivision (5), for all other allocation
3 areas, the net assessed value of all the property as finally
4 determined for the assessment date immediately preceding the
5 effective date of the allocation provision of the declaratory
6 resolution, as adjusted under subsection (h).
7 (5) If an allocation area established in an economic development
8 area before July 1, 1995, is expanded after June 30, 1995, the
9 definition in subdivision (1) applies to the expanded part of the
10 area added after June 30, 1995.
11 (6) If an allocation area established in a redevelopment project
12 area before July 1, 1997, is expanded after June 30, 1997, the
13 definition in subdivision (2) applies to the expanded part of the
14 area added after June 30, 1997.
15 Except as provided in section 39.3 of this chapter, "property taxes"
16 means taxes imposed under IC 6-1.1 on real property. However, upon
17 approval by a resolution of the redevelopment commission adopted
18 before June 1, 1987, "property taxes" also includes taxes imposed
19 under IC 6-1.1 on depreciable personal property. If a redevelopment
20 commission adopted before June 1, 1987, a resolution to include within
21 the definition of property taxes, taxes imposed under IC 6-1.1 on
22 depreciable personal property that has a useful life in excess of eight
23 (8) years, the commission may by resolution determine the percentage
24 of taxes imposed under IC 6-1.1 on all depreciable personal property
25 that will be included within the definition of property taxes. However,
26 the percentage included must not exceed twenty-five percent (25%) of
27 the taxes imposed under IC 6-1.1 on all depreciable personal property.
28 (b) A declaratory resolution adopted under section 15 of this chapter
29 on or before the allocation deadline determined under subsection (i)
30 may include a provision with respect to the allocation and distribution
31 of property taxes for the purposes and in the manner provided in this
32 section. A declaratory resolution previously adopted may include an
33 allocation provision by the amendment of that declaratory resolution on
34 or before the allocation deadline determined under subsection (i) in
35 accordance with the procedures required for its original adoption. A
36 declaratory resolution or amendment that establishes an allocation
37 provision must include a specific finding of fact, supported by
38 evidence, that the adoption of the allocation provision will result in
39 new property taxes in the area that would not have been generated but
40 for the adoption of the allocation provision. For an allocation area
41 established before July 1, 1995, the expiration date of any allocation
42 provisions for the allocation area is June 30, 2025, or the last date of
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1 any obligations that are outstanding on July 1, 2015, whichever is later.
2 A declaratory resolution or an amendment that establishes an allocation
3 provision after June 30, 1995, must specify an expiration date for the
4 allocation provision. For an allocation area established before July 1,
5 2008, the expiration date may not be more than thirty (30) years after
6 the date on which the allocation provision is established. For an
7 allocation area established after June 30, 2008, the expiration date may
8 not be more than twenty-five (25) years after the date on which the first
9 obligation was incurred to pay principal and interest on bonds or lease
10 rentals on leases payable from tax increment revenues. However, with
11 respect to bonds or other obligations that were issued before July 1,
12 2008, if any of the bonds or other obligations that were scheduled when
13 issued to mature before the specified expiration date and that are
14 payable only from allocated tax proceeds with respect to the allocation
15 area remain outstanding as of the expiration date, the allocation
16 provision does not expire until all of the bonds or other obligations are
17 no longer outstanding. Notwithstanding any other law, in the case of an
18 allocation area that is established after June 30, 2019, and that is
19 located in a redevelopment project area described in section
20 25.1(c)(3)(C) of this chapter, an economic development area described
21 in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
22 area described in section 25.1(c)(3)(C) of this chapter, the expiration
23 date of the allocation provision may not be more than thirty-five (35)
24 years after the date on which the allocation provision is established.
25 The allocation provision may apply to all or part of the redevelopment
26 project area. The allocation provision must require that any property
27 taxes subsequently levied by or for the benefit of any public body
28 entitled to a distribution of property taxes on taxable property in the
29 allocation area be allocated and distributed as follows:
30 (1) Except as otherwise provided in this section, the proceeds of
31 the taxes attributable to the lesser of:
32 (A) the assessed value of the property for the assessment date
33 with respect to which the allocation and distribution is made;
34 or
35 (B) the base assessed value;
36 shall be allocated to and, when collected, paid into the funds of
37 the respective taxing units.
38 (2) The excess of the proceeds of the property taxes imposed for
39 the assessment date with respect to which the allocation and
40 distribution is made that are attributable to taxes imposed after
41 being approved by the voters in a referendum or local public
42 question conducted after April 30, 2010, not otherwise included
HB 1260—LS 6580/DI 134 70
1 in subdivision (1) shall be allocated to and, when collected, paid
2 into the funds of the taxing unit for which the referendum or local
3 public question was conducted.
4 (3) Except as otherwise provided in this section, property tax
5 proceeds in excess of those described in subdivisions (1) and (2)
6 shall be allocated to the redevelopment district and, when
7 collected, paid into an allocation fund for that allocation area that
8 may be used by the redevelopment district only to do one (1) or
9 more of the following:
10 (A) Pay the principal of and interest on any obligations
11 payable solely from allocated tax proceeds which are incurred
12 by the redevelopment district for the purpose of financing or
13 refinancing the redevelopment of that allocation area.
14 (B) Establish, augment, or restore the debt service reserve for
15 bonds payable solely or in part from allocated tax proceeds in
16 that allocation area.
17 (C) Pay the principal of and interest on bonds payable from
18 allocated tax proceeds in that allocation area and from the
19 special tax levied under section 27 of this chapter.
20 (D) Pay the principal of and interest on bonds issued by the
21 unit to pay for local public improvements that are physically
22 located in or physically connected to that allocation area.
23 (E) Pay premiums on the redemption before maturity of bonds
24 payable solely or in part from allocated tax proceeds in that
25 allocation area.
26 (F) Make payments on leases payable from allocated tax
27 proceeds in that allocation area under section 25.2 of this
28 chapter.
29 (G) Reimburse the unit for expenditures made by it for local
30 public improvements (which include buildings, parking
31 facilities, and other items described in section 25.1(a) of this
32 chapter) that are physically located in or physically connected
33 to that allocation area.
34 (H) Reimburse the unit for rentals paid by it for a building or
35 parking facility that is physically located in or physically
36 connected to that allocation area under any lease entered into
37 under IC 36-1-10.
38 (I) For property taxes first due and payable before January 1,
39 2009, pay all or a part of a property tax replacement credit to
40 taxpayers in an allocation area as determined by the
41 redevelopment commission. This credit equals the amount
42 determined under the following STEPS for each taxpayer in a
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1 taxing district (as defined in IC 6-1.1-1-20) that contains all or
2 part of the allocation area:
3 STEP ONE: Determine that part of the sum of the amounts
4 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
5 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
6 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
7 the taxing district.
8 STEP TWO: Divide:
9 (i) that part of each county's eligible property tax
10 replacement amount (as defined in IC 6-1.1-21-2 (before its
11 repeal)) for that year as determined under IC 6-1.1-21-4
12 (before its repeal) that is attributable to the taxing district;
13 by
14 (ii) the STEP ONE sum.
15 STEP THREE: Multiply:
16 (i) the STEP TWO quotient; times
17 (ii) the total amount of the taxpayer's taxes (as defined in
18 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
19 that have been allocated during that year to an allocation
20 fund under this section.
21 If not all the taxpayers in an allocation area receive the credit
22 in full, each taxpayer in the allocation area is entitled to
23 receive the same proportion of the credit. A taxpayer may not
24 receive a credit under this section and a credit under section
25 39.5 of this chapter (before its repeal) in the same year.
26 (J) Pay expenses incurred by the redevelopment commission
27 for local public improvements that are in the allocation area or
28 serving the allocation area. Public improvements include
29 buildings, parking facilities, and other items described in
30 section 25.1(a) of this chapter.
31 (K) Reimburse public and private entities for expenses
32 incurred in training employees of industrial facilities that are
33 located:
34 (i) in the allocation area; and
35 (ii) on a parcel of real property that has been classified as
36 industrial property under the rules of the department of local
37 government finance.
38 However, the total amount of money spent for this purpose in
39 any year may not exceed the total amount of money in the
40 allocation fund that is attributable to property taxes paid by the
41 industrial facilities described in this clause. The
42 reimbursements under this clause must be made within three
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1 (3) years after the date on which the investments that are the
2 basis for the increment financing are made.
3 (L) Pay the costs of carrying out an eligible efficiency project
4 (as defined in IC 36-9-41-1.5) within the unit that established
5 the redevelopment commission. However, property tax
6 proceeds may be used under this clause to pay the costs of
7 carrying out an eligible efficiency project only if those
8 property tax proceeds exceed the amount necessary to do the
9 following:
10 (i) Make, when due, any payments required under clauses
11 (A) through (K), including any payments of principal and
12 interest on bonds and other obligations payable under this
13 subdivision, any payments of premiums under this
14 subdivision on the redemption before maturity of bonds, and
15 any payments on leases payable under this subdivision.
16 (ii) Make any reimbursements required under this
17 subdivision.
18 (iii) Pay any expenses required under this subdivision.
19 (iv) Establish, augment, or restore any debt service reserve
20 under this subdivision.
21 (M) Expend money and provide financial assistance as
22 authorized in section 12.2(a)(27) of this chapter.
23 The allocation fund may not be used for operating expenses of the
24 commission.
25 (4) Except as provided in subsection (g), before June 15 of each
26 year, the commission shall do the following:
27 (A) Determine the amount, if any, by which the assessed value
28 of the taxable property in the allocation area for the most
29 recent assessment date minus the base assessed value, when
30 multiplied by the estimated tax rate of the allocation area, will
31 exceed the amount of assessed value needed to produce the
32 property taxes necessary to make, when due, principal and
33 interest payments on bonds described in subdivision (3), plus
34 the amount necessary for other purposes described in
35 subdivision (3).
36 (B) Provide a written notice to the county auditor, the fiscal
37 body of the county or municipality that established the
38 department of redevelopment, and the officers who are
39 authorized to fix budgets, tax rates, and tax levies under
40 IC 6-1.1-17-5 for each of the other taxing units that is wholly
41 or partly located within the allocation area. The county auditor,
42 upon receiving the notice, shall forward this notice (in an
HB 1260—LS 6580/DI 134 73
1 electronic format) to the department of local government
2 finance not later than June 15 of each year. The notice must:
3 (i) state the amount, if any, of excess assessed value that the
4 commission has determined may be allocated to the
5 respective taxing units in the manner prescribed in
6 subdivision (1); or
7 (ii) state that the commission has determined that there is no
8 excess assessed value that may be allocated to the respective
9 taxing units in the manner prescribed in subdivision (1).
10 The county auditor shall allocate to the respective taxing units
11 the amount, if any, of excess assessed value determined by the
12 commission. The commission may not authorize an allocation
13 of assessed value to the respective taxing units under this
14 subdivision if to do so would endanger the interests of the
15 holders of bonds described in subdivision (3) or lessors under
16 section 25.3 of this chapter.
17 (C) If:
18 (i) the amount of excess assessed value determined by the
19 commission is expected to generate more than two hundred
20 percent (200%) of the amount of allocated tax proceeds
21 necessary to make, when due, principal and interest
22 payments on bonds described in subdivision (3); plus
23 (ii) the amount necessary for other purposes described in
24 subdivision (3);
25 the commission shall submit to the legislative body of the unit
26 its determination of the excess assessed value that the
27 commission proposes to allocate to the respective taxing units
28 in the manner prescribed in subdivision (1). The legislative
29 body of the unit may approve the commission's determination
30 or modify the amount of the excess assessed value that will be
31 allocated to the respective taxing units in the manner
32 prescribed in subdivision (1).
33 (5) Notwithstanding subdivision (4), in the case of an allocation
34 area that is established after June 30, 2019, and that is located in
35 a redevelopment project area described in section 25.1(c)(3)(C)
36 of this chapter, an economic development area described in
37 section 25.1(c)(3)(C) of this chapter, or an urban renewal project
38 area described in section 25.1(c)(3)(C) of this chapter, for each
39 year the allocation provision is in effect, if the amount of excess
40 assessed value determined by the commission under subdivision
41 (4)(A) is expected to generate more than two hundred percent
42 (200%) of:
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1 (A) the amount of allocated tax proceeds necessary to make,
2 when due, principal and interest payments on bonds described
3 in subdivision (3) for the project; plus
4 (B) the amount necessary for other purposes described in
5 subdivision (3) for the project;
6 the amount of the excess assessed value that generates more than
7 two hundred percent (200%) of the amounts described in clauses
8 (A) and (B) shall be allocated to the respective taxing units in the
9 manner prescribed by subdivision (1).
10 (c) For the purpose of allocating taxes levied by or for any taxing
11 unit or units, the assessed value of taxable property in a territory in the
12 allocation area that is annexed by any taxing unit after the effective
13 date of the allocation provision of the declaratory resolution is the
14 lesser of:
15 (1) the assessed value of the property for the assessment date with
16 respect to which the allocation and distribution is made; or
17 (2) the base assessed value.
18 (d) Property tax proceeds allocable to the redevelopment district
19 under subsection (b)(3) may, subject to subsection (b)(4), be
20 irrevocably pledged by the redevelopment district for payment as set
21 forth in subsection (b)(3).
22 (e) Notwithstanding any other law, each assessor shall, upon
23 petition of the redevelopment commission, reassess the taxable
24 property situated upon or in, or added to, the allocation area, effective
25 on the next assessment date after the petition.
26 (f) Notwithstanding any other law, the assessed value of all taxable
27 property in the allocation area, for purposes of tax limitation, property
28 tax replacement, and formulation of the budget, tax rate, and tax levy
29 for each political subdivision in which the property is located is the
30 lesser of:
31 (1) the assessed value of the property as valued without regard to
32 this section; or
33 (2) the base assessed value.
34 (g) If any part of the allocation area is located in an enterprise zone
35 created under IC 5-28-15, the unit that designated the allocation area
36 shall create funds as specified in this subsection. A unit that has
37 obligations, bonds, or leases payable from allocated tax proceeds under
38 subsection (b)(3) shall establish an allocation fund for the purposes
39 specified in subsection (b)(3) and a special zone fund. Such a unit
40 shall, until the end of the enterprise zone phase out period, deposit each
41 year in the special zone fund any amount in the allocation fund derived
42 from property tax proceeds in excess of those described in subsection
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1 (b)(1) and (b)(2) from property located in the enterprise zone that
2 exceeds the amount sufficient for the purposes specified in subsection
3 (b)(3) for the year. The amount sufficient for purposes specified in
4 subsection (b)(3) for the year shall be determined based on the pro rata
5 portion of such current property tax proceeds from the part of the
6 enterprise zone that is within the allocation area as compared to all
7 such current property tax proceeds derived from the allocation area. A
8 unit that has no obligations, bonds, or leases payable from allocated tax
9 proceeds under subsection (b)(3) shall establish a special zone fund
10 and deposit all the property tax proceeds in excess of those described
11 in subsection (b)(1) and (b)(2) in the fund derived from property tax
12 proceeds in excess of those described in subsection (b)(1) and (b)(2)
13 from property located in the enterprise zone. The unit that creates the
14 special zone fund shall use the fund (based on the recommendations of
15 the urban enterprise association) for programs in job training, job
16 enrichment, and basic skill development that are designed to benefit
17 residents and employers in the enterprise zone or other purposes
18 specified in subsection (b)(3), except that where reference is made in
19 subsection (b)(3) to allocation area it shall refer for purposes of
20 payments from the special zone fund only to that part of the allocation
21 area that is also located in the enterprise zone. Those programs shall
22 reserve at least one-half (1/2) of their enrollment in any session for
23 residents of the enterprise zone.
24 (h) The state board of accounts and department of local government
25 finance shall make the rules and prescribe the forms and procedures
26 that they consider expedient for the implementation of this chapter.
27 After each reassessment in an area under a reassessment plan prepared
28 under IC 6-1.1-4-4.2, the department of local government finance shall
29 adjust the base assessed value one (1) time to neutralize any effect of
30 the reassessment of the real property in the area on the property tax
31 proceeds allocated to the redevelopment district under this section.
32 After each annual adjustment under IC 6-1.1-4-4.5, the department of
33 local government finance shall adjust the base assessed value one (1)
34 time to neutralize any effect of the annual adjustment on the property
35 tax proceeds allocated to the redevelopment district under this section.
36 However, the adjustments under this subsection:
37 (1) may not include the effect of phasing in assessed value due to
38 property tax abatements under IC 6-1.1-12.1;
39 (2) may not produce less property tax proceeds allocable to the
40 redevelopment district under subsection (b)(3) than would
41 otherwise have been received if the reassessment under the
42 reassessment plan or the annual adjustment had not occurred; and
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1 (3) may decrease base assessed value only to the extent that
2 assessed values in the allocation area have been decreased due to
3 annual adjustments or the reassessment under the reassessment
4 plan.
5 Assessed value increases attributable to the application of an abatement
6 schedule under IC 6-1.1-12.1 may not be included in the base assessed
7 value of an allocation area. The department of local government
8 finance may prescribe procedures for county and township officials to
9 follow to assist the department in making the adjustments.
10 (i) The allocation deadline referred to in subsection (b) is
11 determined in the following manner:
12 (1) The initial allocation deadline is December 31, 2011.
13 (2) Subject to subdivision (3), the initial allocation deadline and
14 subsequent allocation deadlines are automatically extended in
15 increments of five (5) years, so that allocation deadlines
16 subsequent to the initial allocation deadline fall on December 31,
17 2016, and December 31 of each fifth year thereafter.
18 (3) At least one (1) year before the date of an allocation deadline
19 determined under subdivision (2), the general assembly may enact
20 a law that:
21 (A) terminates the automatic extension of allocation deadlines
22 under subdivision (2); and
23 (B) specifically designates a particular date as the final
24 allocation deadline.
25 (j) If a redevelopment commission adopts a declaratory resolution
26 or an amendment to a declaratory resolution that contains an allocation
27 provision and the redevelopment commission makes either of the
28 filings required under section 17(e) of this chapter after the first
29 anniversary of the effective date of the allocation provision, the auditor
30 of the county in which the unit is located shall compute the base
31 assessed value for the allocation area using the assessment date
32 immediately preceding the later of:
33 (1) the date on which the documents are filed with the county
34 auditor; or
35 (2) the date on which the documents are filed with the department
36 of local government finance.
37 (k) For an allocation area established after June 30, 2024,
38 "residential property" refers to the assessed value of property that
39 is allocated to the one percent (1%) homestead land and
40 improvement categories in the county tax and billing software
41 system, along with the residential assessed value as defined for
42 purposes of calculating the rate for the local income tax property
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1 tax relief credit designated for residential property under
2 IC 6-3.6-5-6(d)(3).
3 SECTION 46. IC 36-7-15.1-26, AS AMENDED BY P.L.156-2020,
4 SECTION 140, IS AMENDED TO READ AS FOLLOWS
5 [EFFECTIVE JULY 1, 2022]: Sec. 26. (a) As used in this section:
6 "Allocation area" means that part of a redevelopment project area
7 to which an allocation provision of a resolution adopted under section
8 8 of this chapter refers for purposes of distribution and allocation of
9 property taxes.
10 "Base assessed value" means, subject to subsection (j), the
11 following:
12 (1) If an allocation provision is adopted after June 30, 1995, in a
13 declaratory resolution or an amendment to a declaratory
14 resolution establishing an economic development area:
15 (A) the net assessed value of all the property as finally
16 determined for the assessment date immediately preceding the
17 effective date of the allocation provision of the declaratory
18 resolution, as adjusted under subsection (h); plus
19 (B) to the extent that it is not included in clause (A), the net
20 assessed value of property that is assessed as residential
21 property under the rules of the department of local government
22 finance, within the allocation area, as finally determined for
23 the current assessment date.
24 (2) If an allocation provision is adopted after June 30, 1997, in a
25 declaratory resolution or an amendment to a declaratory
26 resolution establishing a redevelopment project area:
27 (A) the net assessed value of all the property as finally
28 determined for the assessment date immediately preceding the
29 effective date of the allocation provision of the declaratory
30 resolution, as adjusted under subsection (h); plus
31 (B) to the extent that it is not included in clause (A), the net
32 assessed value of property that is assessed as residential
33 property under the rules of the department of local government
34 finance, within the allocation area, as finally determined for
35 the current assessment date.
36 (3) If:
37 (A) an allocation provision adopted before June 30, 1995, in
38 a declaratory resolution or an amendment to a declaratory
39 resolution establishing a redevelopment project area expires
40 after June 30, 1997; and
41 (B) after June 30, 1997, a new allocation provision is included
42 in an amendment to the declaratory resolution;
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1 the net assessed value of all the property as finally determined for
2 the assessment date immediately preceding the effective date of
3 the allocation provision adopted after June 30, 1997, as adjusted
4 under subsection (h).
5 (4) Except as provided in subdivision (5), for all other allocation
6 areas, the net assessed value of all the property as finally
7 determined for the assessment date immediately preceding the
8 effective date of the allocation provision of the declaratory
9 resolution, as adjusted under subsection (h).
10 (5) If an allocation area established in an economic development
11 area before July 1, 1995, is expanded after June 30, 1995, the
12 definition in subdivision (1) applies to the expanded part of the
13 area added after June 30, 1995.
14 (6) If an allocation area established in a redevelopment project
15 area before July 1, 1997, is expanded after June 30, 1997, the
16 definition in subdivision (2) applies to the expanded part of the
17 area added after June 30, 1997.
18 Except as provided in section 26.2 of this chapter, "property taxes"
19 means taxes imposed under IC 6-1.1 on real property. However, upon
20 approval by a resolution of the redevelopment commission adopted
21 before June 1, 1987, "property taxes" also includes taxes imposed
22 under IC 6-1.1 on depreciable personal property. If a redevelopment
23 commission adopted before June 1, 1987, a resolution to include within
24 the definition of property taxes, taxes imposed under IC 6-1.1 on
25 depreciable personal property that has a useful life in excess of eight
26 (8) years, the commission may by resolution determine the percentage
27 of taxes imposed under IC 6-1.1 on all depreciable personal property
28 that will be included within the definition of property taxes. However,
29 the percentage included must not exceed twenty-five percent (25%) of
30 the taxes imposed under IC 6-1.1 on all depreciable personal property.
31 (b) A resolution adopted under section 8 of this chapter on or before
32 the allocation deadline determined under subsection (i) may include a
33 provision with respect to the allocation and distribution of property
34 taxes for the purposes and in the manner provided in this section. A
35 resolution previously adopted may include an allocation provision by
36 the amendment of that resolution on or before the allocation deadline
37 determined under subsection (i) in accordance with the procedures
38 required for its original adoption. A declaratory resolution or
39 amendment that establishes an allocation provision must include a
40 specific finding of fact, supported by evidence, that the adoption of the
41 allocation provision will result in new property taxes in the area that
42 would not have been generated but for the adoption of the allocation
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1 provision. For an allocation area established before July 1, 1995, the
2 expiration date of any allocation provisions for the allocation area is
3 June 30, 2025, or the last date of any obligations that are outstanding
4 on July 1, 2015, whichever is later. However, for an allocation area
5 identified as the Consolidated Allocation Area in the report submitted
6 in 2013 to the fiscal body under section 36.3 of this chapter, the
7 expiration date of any allocation provisions for the allocation area is
8 January 1, 2051. A declaratory resolution or an amendment that
9 establishes an allocation provision after June 30, 1995, must specify an
10 expiration date for the allocation provision. For an allocation area
11 established before July 1, 2008, the expiration date may not be more
12 than thirty (30) years after the date on which the allocation provision
13 is established. For an allocation area established after June 30, 2008,
14 the expiration date may not be more than twenty-five (25) years after
15 the date on which the first obligation was incurred to pay principal and
16 interest on bonds or lease rentals on leases payable from tax increment
17 revenues. However, with respect to bonds or other obligations that were
18 issued before July 1, 2008, if any of the bonds or other obligations that
19 were scheduled when issued to mature before the specified expiration
20 date and that are payable only from allocated tax proceeds with respect
21 to the allocation area remain outstanding as of the expiration date, the
22 allocation provision does not expire until all of the bonds or other
23 obligations are no longer outstanding. The allocation provision may
24 apply to all or part of the redevelopment project area. The allocation
25 provision must require that any property taxes subsequently levied by
26 or for the benefit of any public body entitled to a distribution of
27 property taxes on taxable property in the allocation area be allocated
28 and distributed as follows:
29 (1) Except as otherwise provided in this section, the proceeds of
30 the taxes attributable to the lesser of:
31 (A) the assessed value of the property for the assessment date
32 with respect to which the allocation and distribution is made;
33 or
34 (B) the base assessed value;
35 shall be allocated to and, when collected, paid into the funds of
36 the respective taxing units.
37 (2) The excess of the proceeds of the property taxes imposed for
38 the assessment date with respect to which the allocation and
39 distribution is made that are attributable to taxes imposed after
40 being approved by the voters in a referendum or local public
41 question conducted after April 30, 2010, not otherwise included
42 in subdivision (1) shall be allocated to and, when collected, paid
HB 1260—LS 6580/DI 134 80
1 into the funds of the taxing unit for which the referendum or local
2 public question was conducted.
3 (3) Except as otherwise provided in this section, property tax
4 proceeds in excess of those described in subdivisions (1) and (2)
5 shall be allocated to the redevelopment district and, when
6 collected, paid into a special fund for that allocation area that may
7 be used by the redevelopment district only to do one (1) or more
8 of the following:
9 (A) Pay the principal of and interest on any obligations
10 payable solely from allocated tax proceeds that are incurred by
11 the redevelopment district for the purpose of financing or
12 refinancing the redevelopment of that allocation area.
13 (B) Establish, augment, or restore the debt service reserve for
14 bonds payable solely or in part from allocated tax proceeds in
15 that allocation area.
16 (C) Pay the principal of and interest on bonds payable from
17 allocated tax proceeds in that allocation area and from the
18 special tax levied under section 19 of this chapter.
19 (D) Pay the principal of and interest on bonds issued by the
20 consolidated city to pay for local public improvements that are
21 physically located in or physically connected to that allocation
22 area.
23 (E) Pay premiums on the redemption before maturity of bonds
24 payable solely or in part from allocated tax proceeds in that
25 allocation area.
26 (F) Make payments on leases payable from allocated tax
27 proceeds in that allocation area under section 17.1 of this
28 chapter.
29 (G) Reimburse the consolidated city for expenditures for local
30 public improvements (which include buildings, parking
31 facilities, and other items set forth in section 17 of this
32 chapter) that are physically located in or physically connected
33 to that allocation area.
34 (H) Reimburse the unit for rentals paid by it for a building or
35 parking facility that is physically located in or physically
36 connected to that allocation area under any lease entered into
37 under IC 36-1-10.
38 (I) Reimburse public and private entities for expenses incurred
39 in training employees of industrial facilities that are located:
40 (i) in the allocation area; and
41 (ii) on a parcel of real property that has been classified as
42 industrial property under the rules of the department of local
HB 1260—LS 6580/DI 134 81
1 government finance.
2 However, the total amount of money spent for this purpose in
3 any year may not exceed the total amount of money in the
4 allocation fund that is attributable to property taxes paid by the
5 industrial facilities described in this clause. The
6 reimbursements under this clause must be made within three
7 (3) years after the date on which the investments that are the
8 basis for the increment financing are made.
9 (J) Pay the costs of carrying out an eligible efficiency project
10 (as defined in IC 36-9-41-1.5) within the unit that established
11 the redevelopment commission. However, property tax
12 proceeds may be used under this clause to pay the costs of
13 carrying out an eligible efficiency project only if those
14 property tax proceeds exceed the amount necessary to do the
15 following:
16 (i) Make, when due, any payments required under clauses
17 (A) through (I), including any payments of principal and
18 interest on bonds and other obligations payable under this
19 subdivision, any payments of premiums under this
20 subdivision on the redemption before maturity of bonds, and
21 any payments on leases payable under this subdivision.
22 (ii) Make any reimbursements required under this
23 subdivision.
24 (iii) Pay any expenses required under this subdivision.
25 (iv) Establish, augment, or restore any debt service reserve
26 under this subdivision.
27 (K) Expend money and provide financial assistance as
28 authorized in section 7(a)(21) of this chapter.
29 The special fund may not be used for operating expenses of the
30 commission.
31 (4) Before June 15 of each year, the commission shall do the
32 following:
33 (A) Determine the amount, if any, by which the assessed value
34 of the taxable property in the allocation area for the most
35 recent assessment date minus the base assessed value, when
36 multiplied by the estimated tax rate of the allocation area will
37 exceed the amount of assessed value needed to provide the
38 property taxes necessary to make, when due, principal and
39 interest payments on bonds described in subdivision (3) plus
40 the amount necessary for other purposes described in
41 subdivision (3) and subsection (g).
42 (B) Provide a written notice to the county auditor, the
HB 1260—LS 6580/DI 134 82
1 legislative body of the consolidated city, the officers who are
2 authorized to fix budgets, tax rates, and tax levies under
3 IC 6-1.1-17-5 for each of the other taxing units that is wholly
4 or partly located within the allocation area, and (in an
5 electronic format) the department of local government finance.
6 The notice must:
7 (i) state the amount, if any, of excess assessed value that the
8 commission has determined may be allocated to the
9 respective taxing units in the manner prescribed in
10 subdivision (1); or
11 (ii) state that the commission has determined that there is no
12 excess assessed value that may be allocated to the respective
13 taxing units in the manner prescribed in subdivision (1).
14 The county auditor shall allocate to the respective taxing units
15 the amount, if any, of excess assessed value determined by the
16 commission. The commission may not authorize an allocation
17 to the respective taxing units under this subdivision if to do so
18 would endanger the interests of the holders of bonds described
19 in subdivision (3).
20 (C) If:
21 (i) the amount of excess assessed value determined by the
22 commission is expected to generate more than two hundred
23 percent (200%) of the amount of allocated tax proceeds
24 necessary to make, when due, principal and interest
25 payments on bonds described in subdivision (3); plus
26 (ii) the amount necessary for other purposes described in
27 subdivision (3) and subsection (g);
28 the commission shall submit to the legislative body of the unit
29 the commission's determination of the excess assessed value
30 that the commission proposes to allocate to the respective
31 taxing units in the manner prescribed in subdivision (1). The
32 legislative body of the unit may approve the commission's
33 determination or modify the amount of the excess assessed
34 value that will be allocated to the respective taxing units in the
35 manner prescribed in subdivision (1).
36 (c) For the purpose of allocating taxes levied by or for any taxing
37 unit or units, the assessed value of taxable property in a territory in the
38 allocation area that is annexed by any taxing unit after the effective
39 date of the allocation provision of the resolution is the lesser of:
40 (1) the assessed value of the property for the assessment date with
41 respect to which the allocation and distribution is made; or
42 (2) the base assessed value.
HB 1260—LS 6580/DI 134 83
1 (d) Property tax proceeds allocable to the redevelopment district
2 under subsection (b)(3) may, subject to subsection (b)(4), be
3 irrevocably pledged by the redevelopment district for payment as set
4 forth in subsection (b)(3).
5 (e) Notwithstanding any other law, each assessor shall, upon
6 petition of the commission, reassess the taxable property situated upon
7 or in, or added to, the allocation area, effective on the next assessment
8 date after the petition.
9 (f) Notwithstanding any other law, the assessed value of all taxable
10 property in the allocation area, for purposes of tax limitation, property
11 tax replacement, and formulation of the budget, tax rate, and tax levy
12 for each political subdivision in which the property is located is the
13 lesser of:
14 (1) the assessed value of the property as valued without regard to
15 this section; or
16 (2) the base assessed value.
17 (g) If any part of the allocation area is located in an enterprise zone
18 created under IC 5-28-15, the unit that designated the allocation area
19 shall create funds as specified in this subsection. A unit that has
20 obligations, bonds, or leases payable from allocated tax proceeds under
21 subsection (b)(3) shall establish an allocation fund for the purposes
22 specified in subsection (b)(3) and a special zone fund. Such a unit
23 shall, until the end of the enterprise zone phase out period, deposit each
24 year in the special zone fund the amount in the allocation fund derived
25 from property tax proceeds in excess of those described in subsection
26 (b)(1) and (b)(2) from property located in the enterprise zone that
27 exceeds the amount sufficient for the purposes specified in subsection
28 (b)(3) for the year. A unit that has no obligations, bonds, or leases
29 payable from allocated tax proceeds under subsection (b)(3) shall
30 establish a special zone fund and deposit all the property tax proceeds
31 in excess of those described in subsection (b)(1) and (b)(2) in the fund
32 derived from property tax proceeds in excess of those described in
33 subsection (b)(1) and (b)(2) from property located in the enterprise
34 zone. The unit that creates the special zone fund shall use the fund,
35 based on the recommendations of the urban enterprise association, for
36 one (1) or more of the following purposes:
37 (1) To pay for programs in job training, job enrichment, and basic
38 skill development designed to benefit residents and employers in
39 the enterprise zone. The programs must reserve at least one-half
40 (1/2) of the enrollment in any session for residents of the
41 enterprise zone.
42 (2) To make loans and grants for the purpose of stimulating
HB 1260—LS 6580/DI 134 84
1 business activity in the enterprise zone or providing employment
2 for enterprise zone residents in the enterprise zone. These loans
3 and grants may be made to the following:
4 (A) Businesses operating in the enterprise zone.
5 (B) Businesses that will move their operations to the enterprise
6 zone if such a loan or grant is made.
7 (3) To provide funds to carry out other purposes specified in
8 subsection (b)(3). However, where reference is made in
9 subsection (b)(3) to the allocation area, the reference refers for
10 purposes of payments from the special zone fund only to that part
11 of the allocation area that is also located in the enterprise zone.
12 (h) The state board of accounts and department of local government
13 finance shall make the rules and prescribe the forms and procedures
14 that they consider expedient for the implementation of this chapter.
15 After each reassessment under a reassessment plan prepared under
16 IC 6-1.1-4-4.2, the department of local government finance shall adjust
17 the base assessed value one (1) time to neutralize any effect of the
18 reassessment of the real property in the area on the property tax
19 proceeds allocated to the redevelopment district under this section.
20 After each annual adjustment under IC 6-1.1-4-4.5, the department of
21 local government finance shall adjust the base assessed value to
22 neutralize any effect of the annual adjustment on the property tax
23 proceeds allocated to the redevelopment district under this section.
24 However, the adjustments under this subsection may not include the
25 effect of property tax abatements under IC 6-1.1-12.1, and these
26 adjustments may not produce less property tax proceeds allocable to
27 the redevelopment district under subsection (b)(3) than would
28 otherwise have been received if the reassessment under the
29 reassessment plan or annual adjustment had not occurred. The
30 department of local government finance may prescribe procedures for
31 county and township officials to follow to assist the department in
32 making the adjustments.
33 (i) The allocation deadline referred to in subsection (b) is
34 determined in the following manner:
35 (1) The initial allocation deadline is December 31, 2011.
36 (2) Subject to subdivision (3), the initial allocation deadline and
37 subsequent allocation deadlines are automatically extended in
38 increments of five (5) years, so that allocation deadlines
39 subsequent to the initial allocation deadline fall on December 31,
40 2016, and December 31 of each fifth year thereafter.
41 (3) At least one (1) year before the date of an allocation deadline
42 determined under subdivision (2), the general assembly may enact
HB 1260—LS 6580/DI 134 85
1 a law that:
2 (A) terminates the automatic extension of allocation deadlines
3 under subdivision (2); and
4 (B) specifically designates a particular date as the final
5 allocation deadline.
6 (j) If the commission adopts a declaratory resolution or an
7 amendment to a declaratory resolution that contains an allocation
8 provision and the commission makes either of the filings required
9 under section 10(e) of this chapter after the first anniversary of the
10 effective date of the allocation provision, the auditor of the county in
11 which the unit is located shall compute the base assessed value for the
12 allocation area using the assessment date immediately preceding the
13 later of:
14 (1) the date on which the documents are filed with the county
15 auditor; or
16 (2) the date on which the documents are filed with the department
17 of local government finance.
18 (k) For an allocation area established after June 30, 2024,
19 "residential property" refers to the assessed value of property that
20 is allocated to the one percent (1%) homestead land and
21 improvement categories in the county tax and billing software
22 system, along with the residential assessed value as defined for
23 purposes of calculating the rate for the local income tax property
24 tax relief credit designated for residential property under
25 IC 6-3.6-5-6(d)(3).
26 SECTION 47. IC 36-7-15.1-53, AS AMENDED BY P.L.156-2020,
27 SECTION 141, IS AMENDED TO READ AS FOLLOWS
28 [EFFECTIVE JULY 1, 2022]: Sec. 53. (a) As used in this section:
29 "Allocation area" means that part of a redevelopment project area
30 to which an allocation provision of a resolution adopted under section
31 40 of this chapter refers for purposes of distribution and allocation of
32 property taxes.
33 "Base assessed value" means, subject to subsection (j):
34 (1) the net assessed value of all the property as finally determined
35 for the assessment date immediately preceding the effective date
36 of the allocation provision of the declaratory resolution, as
37 adjusted under subsection (h); plus
38 (2) to the extent that it is not included in subdivision (1), the net
39 assessed value of property that is assessed as residential property
40 under the rules of the department of local government finance, as
41 finally determined for the current assessment date.
42 Except as provided in section 55 of this chapter, "property taxes"
HB 1260—LS 6580/DI 134 86
1 means taxes imposed under IC 6-1.1 on real property.
2 (b) A resolution adopted under section 40 of this chapter on or
3 before the allocation deadline determined under subsection (i) may
4 include a provision with respect to the allocation and distribution of
5 property taxes for the purposes and in the manner provided in this
6 section. A resolution previously adopted may include an allocation
7 provision by the amendment of that resolution on or before the
8 allocation deadline determined under subsection (i) in accordance with
9 the procedures required for its original adoption. A declaratory
10 resolution or an amendment that establishes an allocation provision
11 must be approved by resolution of the legislative body of the excluded
12 city and must specify an expiration date for the allocation provision.
13 For an allocation area established before July 1, 2008, the expiration
14 date may not be more than thirty (30) years after the date on which the
15 allocation provision is established. For an allocation area established
16 after June 30, 2008, the expiration date may not be more than
17 twenty-five (25) years after the date on which the first obligation was
18 incurred to pay principal and interest on bonds or lease rentals on
19 leases payable from tax increment revenues. However, with respect to
20 bonds or other obligations that were issued before July 1, 2008, if any
21 of the bonds or other obligations that were scheduled when issued to
22 mature before the specified expiration date and that are payable only
23 from allocated tax proceeds with respect to the allocation area remain
24 outstanding as of the expiration date, the allocation provision does not
25 expire until all of the bonds or other obligations are no longer
26 outstanding. The allocation provision may apply to all or part of the
27 redevelopment project area. The allocation provision must require that
28 any property taxes subsequently levied by or for the benefit of any
29 public body entitled to a distribution of property taxes on taxable
30 property in the allocation area be allocated and distributed as follows:
31 (1) Except as otherwise provided in this section, the proceeds of
32 the taxes attributable to the lesser of:
33 (A) the assessed value of the property for the assessment date
34 with respect to which the allocation and distribution is made;
35 or
36 (B) the base assessed value;
37 shall be allocated to and, when collected, paid into the funds of
38 the respective taxing units.
39 (2) The excess of the proceeds of the property taxes imposed for
40 the assessment date with respect to which the allocation and
41 distribution is made that are attributable to taxes imposed after
42 being approved by the voters in a referendum or local public
HB 1260—LS 6580/DI 134 87
1 question conducted after April 30, 2010, not otherwise included
2 in subdivision (1) shall be allocated to and, when collected, paid
3 into the funds of the taxing unit for which the referendum or local
4 public question was conducted.
5 (3) Except as otherwise provided in this section, property tax
6 proceeds in excess of those described in subdivisions (1) and (2)
7 shall be allocated to the redevelopment district and, when
8 collected, paid into a special fund for that allocation area that may
9 be used by the redevelopment district only to do one (1) or more
10 of the following:
11 (A) Pay the principal of and interest on any obligations
12 payable solely from allocated tax proceeds that are incurred by
13 the redevelopment district for the purpose of financing or
14 refinancing the redevelopment of that allocation area.
15 (B) Establish, augment, or restore the debt service reserve for
16 bonds payable solely or in part from allocated tax proceeds in
17 that allocation area.
18 (C) Pay the principal of and interest on bonds payable from
19 allocated tax proceeds in that allocation area and from the
20 special tax levied under section 50 of this chapter.
21 (D) Pay the principal of and interest on bonds issued by the
22 excluded city to pay for local public improvements that are
23 physically located in or physically connected to that allocation
24 area.
25 (E) Pay premiums on the redemption before maturity of bonds
26 payable solely or in part from allocated tax proceeds in that
27 allocation area.
28 (F) Make payments on leases payable from allocated tax
29 proceeds in that allocation area under section 46 of this
30 chapter.
31 (G) Reimburse the excluded city for expenditures for local
32 public improvements (which include buildings, park facilities,
33 and other items set forth in section 45 of this chapter) that are
34 physically located in or physically connected to that allocation
35 area.
36 (H) Reimburse the unit for rentals paid by it for a building or
37 parking facility that is physically located in or physically
38 connected to that allocation area under any lease entered into
39 under IC 36-1-10.
40 (I) Reimburse public and private entities for expenses incurred
41 in training employees of industrial facilities that are located:
42 (i) in the allocation area; and
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1 (ii) on a parcel of real property that has been classified as
2 industrial property under the rules of the department of local
3 government finance.
4 However, the total amount of money spent for this purpose in
5 any year may not exceed the total amount of money in the
6 allocation fund that is attributable to property taxes paid by the
7 industrial facilities described in this clause. The
8 reimbursements under this clause must be made within three
9 (3) years after the date on which the investments that are the
10 basis for the increment financing are made.
11 The special fund may not be used for operating expenses of the
12 commission.
13 (4) Before June 15 of each year, the commission shall do the
14 following:
15 (A) Determine the amount, if any, by which the assessed value
16 of the taxable property in the allocation area for the most
17 recent assessment date minus the base assessed value, when
18 multiplied by the estimated tax rate of the allocation area, will
19 exceed the amount of assessed value needed to provide the
20 property taxes necessary to make, when due, principal and
21 interest payments on bonds described in subdivision (3) plus
22 the amount necessary for other purposes described in
23 subdivision (3) and subsection (g).
24 (B) Provide a written notice to the county auditor, the fiscal
25 body of the county or municipality that established the
26 department of redevelopment, the officers who are authorized
27 to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
28 each of the other taxing units that is wholly or partly located
29 within the allocation area, and (in an electronic format) the
30 department of local government finance. The notice must:
31 (i) state the amount, if any, of excess assessed value that the
32 commission has determined may be allocated to the
33 respective taxing units in the manner prescribed in
34 subdivision (1); or
35 (ii) state that the commission has determined that there is no
36 excess assessed value that may be allocated to the respective
37 taxing units in the manner prescribed in subdivision (1).
38 The county auditor shall allocate to the respective taxing units
39 the amount, if any, of excess assessed value determined by the
40 commission. The commission may not authorize an allocation
41 to the respective taxing units under this subdivision if to do so
42 would endanger the interests of the holders of bonds described
HB 1260—LS 6580/DI 134 89
1 in subdivision (3).
2 (c) For the purpose of allocating taxes levied by or for any taxing
3 unit or units, the assessed value of taxable property in a territory in the
4 allocation area that is annexed by any taxing unit after the effective
5 date of the allocation provision of the resolution is the lesser of:
6 (1) the assessed value of the property for the assessment date with
7 respect to which the allocation and distribution is made; or
8 (2) the base assessed value.
9 (d) Property tax proceeds allocable to the redevelopment district
10 under subsection (b)(3) may, subject to subsection (b)(4), be
11 irrevocably pledged by the redevelopment district for payment as set
12 forth in subsection (b)(3).
13 (e) Notwithstanding any other law, each assessor shall, upon
14 petition of the commission, reassess the taxable property situated upon
15 or in, or added to, the allocation area, effective on the next assessment
16 date after the petition.
17 (f) Notwithstanding any other law, the assessed value of all taxable
18 property in the allocation area, for purposes of tax limitation, property
19 tax replacement, and formulation of the budget, tax rate, and tax levy
20 for each political subdivision in which the property is located, is the
21 lesser of:
22 (1) the assessed value of the property as valued without regard to
23 this section; or
24 (2) the base assessed value.
25 (g) If any part of the allocation area is located in an enterprise zone
26 created under IC 5-28-15, the unit that designated the allocation area
27 shall create funds as specified in this subsection. A unit that has
28 obligations, bonds, or leases payable from allocated tax proceeds under
29 subsection (b)(3) shall establish an allocation fund for the purposes
30 specified in subsection (b)(3) and a special zone fund. Such a unit
31 shall, until the end of the enterprise zone phase out period, deposit each
32 year in the special zone fund the amount in the allocation fund derived
33 from property tax proceeds in excess of those described in subsection
34 (b)(1) and (b)(2) from property located in the enterprise zone that
35 exceeds the amount sufficient for the purposes specified in subsection
36 (b)(3) for the year. A unit that has no obligations, bonds, or leases
37 payable from allocated tax proceeds under subsection (b)(3) shall
38 establish a special zone fund and deposit all the property tax proceeds
39 in excess of those described in subsection (b)(1) and (b)(2) in the fund
40 derived from property tax proceeds in excess of those described in
41 subsection (b)(1) and (b)(2) from property located in the enterprise
42 zone. The unit that creates the special zone fund shall use the fund,
HB 1260—LS 6580/DI 134 90
1 based on the recommendations of the urban enterprise association, for
2 one (1) or more of the following purposes:
3 (1) To pay for programs in job training, job enrichment, and basic
4 skill development designed to benefit residents and employers in
5 the enterprise zone. The programs must reserve at least one-half
6 (1/2) of the enrollment in any session for residents of the
7 enterprise zone.
8 (2) To make loans and grants for the purpose of stimulating
9 business activity in the enterprise zone or providing employment
10 for enterprise zone residents in an enterprise zone. These loans
11 and grants may be made to the following:
12 (A) Businesses operating in the enterprise zone.
13 (B) Businesses that will move their operations to the enterprise
14 zone if such a loan or grant is made.
15 (3) To provide funds to carry out other purposes specified in
16 subsection (b)(3). However, where reference is made in
17 subsection (b)(3) to the allocation area, the reference refers, for
18 purposes of payments from the special zone fund, only to that part
19 of the allocation area that is also located in the enterprise zone.
20 (h) The state board of accounts and department of local government
21 finance shall make the rules and prescribe the forms and procedures
22 that they consider expedient for the implementation of this chapter.
23 After each reassessment of real property in an area under a county's
24 reassessment plan prepared under IC 6-1.1-4-4.2, the department of
25 local government finance shall adjust the base assessed value one (1)
26 time to neutralize any effect of the reassessment of the real property in
27 the area on the property tax proceeds allocated to the redevelopment
28 district under this section. After each annual adjustment under
29 IC 6-1.1-4-4.5, the department of local government finance shall adjust
30 the base assessed value to neutralize any effect of the annual
31 adjustment on the property tax proceeds allocated to the redevelopment
32 district under this section. However, the adjustments under this
33 subsection may not include the effect of property tax abatements under
34 IC 6-1.1-12.1, and these adjustments may not produce less property tax
35 proceeds allocable to the redevelopment district under subsection
36 (b)(3) than would otherwise have been received if the reassessment
37 under the county's reassessment plan or annual adjustment had not
38 occurred. The department of local government finance may prescribe
39 procedures for county and township officials to follow to assist the
40 department in making the adjustments.
41 (i) The allocation deadline referred to in subsection (b) is
42 determined in the following manner:
HB 1260—LS 6580/DI 134 91
1 (1) The initial allocation deadline is December 31, 2011.
2 (2) Subject to subdivision (3), the initial allocation deadline and
3 subsequent allocation deadlines are automatically extended in
4 increments of five (5) years, so that allocation deadlines
5 subsequent to the initial allocation deadline fall on December 31,
6 2016, and December 31 of each fifth year thereafter.
7 (3) At least one (1) year before the date of an allocation deadline
8 determined under subdivision (2), the general assembly may enact
9 a law that:
10 (A) terminates the automatic extension of allocation deadlines
11 under subdivision (2); and
12 (B) specifically designates a particular date as the final
13 allocation deadline.
14 (j) If the commission adopts a declaratory resolution or an
15 amendment to a declaratory resolution that contains an allocation
16 provision and the commission makes either of the filings required
17 under section 10(e) of this chapter after the first anniversary of the
18 effective date of the allocation provision, the auditor of the county in
19 which the unit is located shall compute the base assessed value for the
20 allocation area using the assessment date immediately preceding the
21 later of:
22 (1) the date on which the documents are filed with the county
23 auditor; or
24 (2) the date on which the documents are filed with the department
25 of local government finance.
26 (k) For an allocation area established after June 30, 2024,
27 "residential property" refers to the assessed value of property that
28 is allocated to the one percent (1%) homestead land and
29 improvement categories in the county tax and billing software
30 system, along with the residential assessed value as defined for
31 purposes of calculating the rate for the local income tax property
32 tax relief credit designated for residential property under
33 IC 6-3.6-5-6(d)(3).
34 SECTION 48. IC 36-7-30-25, AS AMENDED BY P.L.156-2020,
35 SECTION 142, IS AMENDED TO READ AS FOLLOWS
36 [EFFECTIVE JULY 1, 2022]: Sec. 25. (a) The following definitions
37 apply throughout this section:
38 (1) "Allocation area" means that part of a military base reuse area
39 to which an allocation provision of a declaratory resolution
40 adopted under section 10 of this chapter refers for purposes of
41 distribution and allocation of property taxes.
42 (2) "Base assessed value" means, subject to subsection (i):
HB 1260—LS 6580/DI 134 92
1 (A) the net assessed value of all the property as finally
2 determined for the assessment date immediately preceding the
3 adoption date of the allocation provision of the declaratory
4 resolution, as adjusted under subsection (h); plus
5 (B) to the extent that it is not included in clause (A) or (C), the
6 net assessed value of any and all parcels or classes of parcels
7 identified as part of the base assessed value in the declaratory
8 resolution or an amendment thereto, as finally determined for
9 any subsequent assessment date; plus
10 (C) to the extent that it is not included in clause (A) or (B), the
11 net assessed value of property that is assessed as residential
12 property under the rules of the department of local government
13 finance, within the allocation area, as finally determined for
14 the current assessment date.
15 Clause (C) applies only to allocation areas established in a
16 military reuse area after June 30, 1997, and to the part of an
17 allocation area that was established before June 30, 1997, and that
18 is added to an existing allocation area after June 30, 1997.
19 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
20 property.
21 (b) A declaratory resolution adopted under section 10 of this chapter
22 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
23 resolutions adopted under IC 36-7-14-15 may include a provision with
24 respect to the allocation and distribution of property taxes for the
25 purposes and in the manner provided in this section. A declaratory
26 resolution previously adopted may include an allocation provision by
27 the amendment of that declaratory resolution in accordance with the
28 procedures set forth in section 13 of this chapter. The allocation
29 provision may apply to all or part of the military base reuse area. The
30 allocation provision must require that any property taxes subsequently
31 levied by or for the benefit of any public body entitled to a distribution
32 of property taxes on taxable property in the allocation area be allocated
33 and distributed as follows:
34 (1) Except as otherwise provided in this section, the proceeds of
35 the taxes attributable to the lesser of:
36 (A) the assessed value of the property for the assessment date
37 with respect to which the allocation and distribution is made;
38 or
39 (B) the base assessed value;
40 shall be allocated to and, when collected, paid into the funds of
41 the respective taxing units.
42 (2) The excess of the proceeds of the property taxes imposed for
HB 1260—LS 6580/DI 134 93
1 the assessment date with respect to which the allocation and
2 distribution are made that are attributable to taxes imposed after
3 being approved by the voters in a referendum or local public
4 question conducted after April 30, 2010, not otherwise included
5 in subdivision (1) shall be allocated to and, when collected, paid
6 into the funds of the taxing unit for which the referendum or local
7 public question was conducted.
8 (3) Except as otherwise provided in this section, property tax
9 proceeds in excess of those described in subdivisions (1) and (2)
10 shall be allocated to the military base reuse district and, when
11 collected, paid into an allocation fund for that allocation area that
12 may be used by the military base reuse district and only to do one
13 (1) or more of the following:
14 (A) Pay the principal of and interest and redemption premium
15 on any obligations incurred by the military base reuse district
16 or any other entity for the purpose of financing or refinancing
17 military base reuse activities in or directly serving or
18 benefiting that allocation area.
19 (B) Establish, augment, or restore the debt service reserve for
20 bonds payable solely or in part from allocated tax proceeds in
21 that allocation area or from other revenues of the reuse
22 authority, including lease rental revenues.
23 (C) Make payments on leases payable solely or in part from
24 allocated tax proceeds in that allocation area.
25 (D) Reimburse any other governmental body for expenditures
26 made for local public improvements (or structures) in or
27 directly serving or benefiting that allocation area.
28 (E) Pay expenses incurred by the reuse authority, any other
29 department of the unit, or a department of another
30 governmental entity for local public improvements or
31 structures that are in the allocation area or directly serving or
32 benefiting the allocation area, including expenses for the
33 operation and maintenance of these local public improvements
34 or structures if the reuse authority determines those operation
35 and maintenance expenses are necessary or desirable to carry
36 out the purposes of this chapter.
37 (F) Reimburse public and private entities for expenses
38 incurred in training employees of industrial facilities that are
39 located:
40 (i) in the allocation area; and
41 (ii) on a parcel of real property that has been classified as
42 industrial property under the rules of the department of local
HB 1260—LS 6580/DI 134 94
1 government finance.
2 However, the total amount of money spent for this purpose in
3 any year may not exceed the total amount of money in the
4 allocation fund that is attributable to property taxes paid by the
5 industrial facilities described in this clause. The
6 reimbursements under this clause must be made not more than
7 three (3) years after the date on which the investments that are
8 the basis for the increment financing are made.
9 (G) Expend money and provide financial assistance as
10 authorized in section 9(a)(25) of this chapter.
11 Except as provided in clause (E), the allocation fund may not be
12 used for operating expenses of the reuse authority.
13 (4) Except as provided in subsection (g), before July 15 of each
14 year the reuse authority shall do the following:
15 (A) Determine the amount, if any, by which property taxes
16 payable to the allocation fund in the following year will exceed
17 the amount of property taxes necessary to make, when due,
18 principal and interest payments on bonds described in
19 subdivision (3) plus the amount necessary for other purposes
20 described in subdivision (3).
21 (B) Provide a written notice to the county auditor, the fiscal
22 body of the unit that established the reuse authority, and the
23 officers who are authorized to fix budgets, tax rates, and tax
24 levies under IC 6-1.1-17-5 for each of the other taxing units
25 that is wholly or partly located within the allocation area. The
26 notice must:
27 (i) state the amount, if any, of excess property taxes that the
28 reuse authority has determined may be paid to the respective
29 taxing units in the manner prescribed in subdivision (1); or
30 (ii) state that the reuse authority has determined that there
31 are no excess property tax proceeds that may be allocated to
32 the respective taxing units in the manner prescribed in
33 subdivision (1).
34 The county auditor shall allocate to the respective taxing units
35 the amount, if any, of excess property tax proceeds determined
36 by the reuse authority. The reuse authority may not authorize
37 a payment to the respective taxing units under this subdivision
38 if to do so would endanger the interest of the holders of bonds
39 described in subdivision (3) or lessors under section 19 of this
40 chapter.
41 (c) For the purpose of allocating taxes levied by or for any taxing
42 unit or units, the assessed value of taxable property in a territory in the
HB 1260—LS 6580/DI 134 95
1 allocation area that is annexed by a taxing unit after the effective date
2 of the allocation provision of the declaratory resolution is the lesser of:
3 (1) the assessed value of the property for the assessment date with
4 respect to which the allocation and distribution is made; or
5 (2) the base assessed value.
6 (d) Property tax proceeds allocable to the military base reuse district
7 under subsection (b)(3) may, subject to subsection (b)(4), be
8 irrevocably pledged by the military base reuse district for payment as
9 set forth in subsection (b)(3).
10 (e) Notwithstanding any other law, each assessor shall, upon
11 petition of the reuse authority, reassess the taxable property situated
12 upon or in or added to the allocation area, effective on the next
13 assessment date after the petition.
14 (f) Notwithstanding any other law, the assessed value of all taxable
15 property in the allocation area, for purposes of tax limitation, property
16 tax replacement, and the making of the budget, tax rate, and tax levy
17 for each political subdivision in which the property is located is the
18 lesser of:
19 (1) the assessed value of the property as valued without regard to
20 this section; or
21 (2) the base assessed value.
22 (g) If any part of the allocation area is located in an enterprise zone
23 created under IC 5-28-15, the unit that designated the allocation area
24 shall create funds as specified in this subsection. A unit that has
25 obligations, bonds, or leases payable from allocated tax proceeds under
26 subsection (b)(3) shall establish an allocation fund for the purposes
27 specified in subsection (b)(3) and a special zone fund. Such a unit
28 shall, until the end of the enterprise zone phase out period, deposit each
29 year in the special zone fund any amount in the allocation fund derived
30 from property tax proceeds in excess of those described in subsection
31 (b)(1) and (b)(2) from property located in the enterprise zone that
32 exceeds the amount sufficient for the purposes specified in subsection
33 (b)(3) for the year. The amount sufficient for purposes specified in
34 subsection (b)(3) for the year shall be determined based on the pro rata
35 part of such current property tax proceeds from the part of the
36 enterprise zone that is within the allocation area as compared to all
37 such current property tax proceeds derived from the allocation area. A
38 unit that does not have obligations, bonds, or leases payable from
39 allocated tax proceeds under subsection (b)(3) shall establish a special
40 zone fund and deposit all the property tax proceeds in excess of those
41 described in subsection (b)(1) and (b)(2) that are derived from property
42 in the enterprise zone in the fund. The unit that creates the special zone
HB 1260—LS 6580/DI 134 96
1 fund shall use the fund (based on the recommendations of the urban
2 enterprise association) for programs in job training, job enrichment,
3 and basic skill development that are designed to benefit residents and
4 employers in the enterprise zone or other purposes specified in
5 subsection (b)(3), except that where reference is made in subsection
6 (b)(3) to allocation area it shall refer for purposes of payments from the
7 special zone fund only to that part of the allocation area that is also
8 located in the enterprise zone. The programs shall reserve at least
9 one-half (1/2) of their enrollment in any session for residents of the
10 enterprise zone.
11 (h) After each reassessment of real property in an area under the
12 county's reassessment plan under IC 6-1.1-4-4.2, the department of
13 local government finance shall adjust the base assessed value one (1)
14 time to neutralize any effect of the reassessment of the real property in
15 the area on the property tax proceeds allocated to the military base
16 reuse district under this section. After each annual adjustment under
17 IC 6-1.1-4-4.5, the department of local government finance shall adjust
18 the base assessed value to neutralize any effect of the annual
19 adjustment on the property tax proceeds allocated to the military base
20 reuse district under this section. However, the adjustments under this
21 subsection may not include the effect of property tax abatements under
22 IC 6-1.1-12.1, and these adjustments may not produce less property tax
23 proceeds allocable to the military base reuse district under subsection
24 (b)(3) than would otherwise have been received if the reassessment
25 under the county's reassessment plan or annual adjustment had not
26 occurred. The department of local government finance may prescribe
27 procedures for county and township officials to follow to assist the
28 department in making the adjustments.
29 (i) If the reuse authority adopts a declaratory resolution or an
30 amendment to a declaratory resolution that contains an allocation
31 provision and the reuse authority makes either of the filings required
32 under section 12(c) or 13(f) of this chapter after the first anniversary of
33 the effective date of the allocation provision, the auditor of the county
34 in which the military base reuse district is located shall compute the
35 base assessed value for the allocation area using the assessment date
36 immediately preceding the later of:
37 (1) the date on which the documents are filed with the county
38 auditor; or
39 (2) the date on which the documents are filed with the department
40 of local government finance.
41 (j) For an allocation area established after June 30, 2024,
42 "residential property" refers to the assessed value of property that
HB 1260—LS 6580/DI 134 97
1 is allocated to the one percent (1%) homestead land and
2 improvement categories in the county tax and billing software
3 system, along with the residential assessed value as defined for
4 purposes of calculating the rate for the local income tax property
5 tax relief credit designated for residential property under
6 IC 6-3.6-5-6(d)(3).
7 SECTION 49. IC 36-7-30.5-30, AS AMENDED BY P.L.156-2020,
8 SECTION 143, IS AMENDED TO READ AS FOLLOWS
9 [EFFECTIVE JULY 1, 2022]: Sec. 30. (a) The following definitions
10 apply throughout this section:
11 (1) "Allocation area" means that part of a military base
12 development area to which an allocation provision of a
13 declaratory resolution adopted under section 16 of this chapter
14 refers for purposes of distribution and allocation of property taxes.
15 (2) "Base assessed value" means, subject to subsection (i):
16 (A) the net assessed value of all the property as finally
17 determined for the assessment date immediately preceding the
18 adoption date of the allocation provision of the declaratory
19 resolution, as adjusted under subsection (h); plus
20 (B) to the extent that it is not included in clause (A) or (C), the
21 net assessed value of any and all parcels or classes of parcels
22 identified as part of the base assessed value in the declaratory
23 resolution or an amendment to the declaratory resolution, as
24 finally determined for any subsequent assessment date; plus
25 (C) to the extent that it is not included in clause (A) or (B), the
26 net assessed value of property that is assessed as residential
27 property under the rules of the department of local government
28 finance, within the allocation area, as finally determined for
29 the current assessment date.
30 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
31 property.
32 (b) A declaratory resolution adopted under section 16 of this chapter
33 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
34 resolutions adopted under IC 36-7-14-15 may include a provision with
35 respect to the allocation and distribution of property taxes for the
36 purposes and in the manner provided in this section. A declaratory
37 resolution previously adopted may include an allocation provision by
38 the amendment of that declaratory resolution in accordance with the
39 procedures set forth in section 18 of this chapter. The allocation
40 provision may apply to all or part of the military base development
41 area. The allocation provision must require that any property taxes
42 subsequently levied by or for the benefit of any public body entitled to
HB 1260—LS 6580/DI 134 98
1 a distribution of property taxes on taxable property in the allocation
2 area be allocated and distributed as follows:
3 (1) Except as otherwise provided in this section, the proceeds of
4 the taxes attributable to the lesser of:
5 (A) the assessed value of the property for the assessment date
6 with respect to which the allocation and distribution is made;
7 or
8 (B) the base assessed value;
9 shall be allocated to and, when collected, paid into the funds of
10 the respective taxing units.
11 (2) The excess of the proceeds of the property taxes imposed for
12 the assessment date with respect to which the allocation and
13 distribution is made that are attributable to taxes imposed after
14 being approved by the voters in a referendum or local public
15 question conducted after April 30, 2010, not otherwise included
16 in subdivision (1) shall be allocated to and, when collected, paid
17 into the funds of the taxing unit for which the referendum or local
18 public question was conducted.
19 (3) Except as otherwise provided in this section, property tax
20 proceeds in excess of those described in subdivisions (1) and (2)
21 shall be allocated to the development authority and, when
22 collected, paid into an allocation fund for that allocation area that
23 may be used by the development authority and only to do one (1)
24 or more of the following:
25 (A) Pay the principal of and interest and redemption premium
26 on any obligations incurred by the development authority or
27 any other entity for the purpose of financing or refinancing
28 military base development or reuse activities in or directly
29 serving or benefiting that allocation area.
30 (B) Establish, augment, or restore the debt service reserve for
31 bonds payable solely or in part from allocated tax proceeds in
32 that allocation area or from other revenues of the development
33 authority, including lease rental revenues.
34 (C) Make payments on leases payable solely or in part from
35 allocated tax proceeds in that allocation area.
36 (D) Reimburse any other governmental body for expenditures
37 made for local public improvements (or structures) in or
38 directly serving or benefiting that allocation area.
39 (E) For property taxes first due and payable before 2009, pay
40 all or a part of a property tax replacement credit to taxpayers
41 in an allocation area as determined by the development
42 authority. This credit equals the amount determined under the
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1 following STEPS for each taxpayer in a taxing district (as
2 defined in IC 6-1.1-1-20) that contains all or part of the
3 allocation area:
4 STEP ONE: Determine that part of the sum of the amounts
5 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
6 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
7 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
8 the taxing district.
9 STEP TWO: Divide:
10 (i) that part of each county's eligible property tax
11 replacement amount (as defined in IC 6-1.1-21-2 (before its
12 repeal)) for that year as determined under IC 6-1.1-21-4
13 (before its repeal) that is attributable to the taxing district;
14 by
15 (ii) the STEP ONE sum.
16 STEP THREE: Multiply:
17 (i) the STEP TWO quotient; by
18 (ii) the total amount of the taxpayer's taxes (as defined in
19 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
20 that have been allocated during that year to an allocation
21 fund under this section.
22 If not all the taxpayers in an allocation area receive the credit
23 in full, each taxpayer in the allocation area is entitled to
24 receive the same proportion of the credit. A taxpayer may not
25 receive a credit under this section and a credit under section
26 32 of this chapter (before its repeal) in the same year.
27 (F) Pay expenses incurred by the development authority for
28 local public improvements or structures that were in the
29 allocation area or directly serving or benefiting the allocation
30 area.
31 (G) Reimburse public and private entities for expenses
32 incurred in training employees of industrial facilities that are
33 located:
34 (i) in the allocation area; and
35 (ii) on a parcel of real property that has been classified as
36 industrial property under the rules of the department of local
37 government finance.
38 However, the total amount of money spent for this purpose in
39 any year may not exceed the total amount of money in the
40 allocation fund that is attributable to property taxes paid by the
41 industrial facilities described in this clause. The
42 reimbursements under this clause must be made not more than
HB 1260—LS 6580/DI 134 100
1 three (3) years after the date on which the investments that are
2 the basis for the increment financing are made.
3 (H) Expend money and provide financial assistance as
4 authorized in section 15(26) of this chapter.
5 The allocation fund may not be used for operating expenses of the
6 development authority.
7 (4) Except as provided in subsection (g), before July 15 of each
8 year the development authority shall do the following:
9 (A) Determine the amount, if any, by which property taxes
10 payable to the allocation fund in the following year will exceed
11 the amount of property taxes necessary to make, when due,
12 principal and interest payments on bonds described in
13 subdivision (3) plus the amount necessary for other purposes
14 described in subdivisions (2) and (3).
15 (B) Provide a written notice to the appropriate county auditors
16 and the fiscal bodies and other officers who are authorized to
17 fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
18 each of the other taxing units that is wholly or partly located
19 within the allocation area. The notice must:
20 (i) state the amount, if any, of the excess property taxes that
21 the development authority has determined may be paid to
22 the respective taxing units in the manner prescribed in
23 subdivision (1); or
24 (ii) state that the development authority has determined that
25 there is no excess assessed value that may be allocated to the
26 respective taxing units in the manner prescribed in
27 subdivision (1).
28 The county auditors shall allocate to the respective taxing units
29 the amount, if any, of excess assessed value determined by the
30 development authority. The development authority may not
31 authorize a payment to the respective taxing units under this
32 subdivision if to do so would endanger the interest of the
33 holders of bonds described in subdivision (3) or lessors under
34 section 24 of this chapter. Property taxes received by a taxing
35 unit under this subdivision before 2009 are eligible for the
36 property tax replacement credit provided under IC 6-1.1-21
37 (before its repeal).
38 (c) For the purpose of allocating taxes levied by or for any taxing
39 unit or units, the assessed value of taxable property in a territory in the
40 allocation area that is annexed by a taxing unit after the effective date
41 of the allocation provision of the declaratory resolution is the lesser of:
42 (1) the assessed value of the property for the assessment date with
HB 1260—LS 6580/DI 134 101
1 respect to which the allocation and distribution is made; or
2 (2) the base assessed value.
3 (d) Property tax proceeds allocable to the military base development
4 district under subsection (b)(3) may, subject to subsection (b)(4), be
5 irrevocably pledged by the military base development district for
6 payment as set forth in subsection (b)(3).
7 (e) Notwithstanding any other law, each assessor shall, upon
8 petition of the development authority, reassess the taxable property
9 situated upon or in or added to the allocation area, effective on the next
10 assessment date after the petition.
11 (f) Notwithstanding any other law, the assessed value of all taxable
12 property in the allocation area, for purposes of tax limitation, property
13 tax replacement, and the making of the budget, tax rate, and tax levy
14 for each political subdivision in which the property is located is the
15 lesser of:
16 (1) the assessed value of the property as valued without regard to
17 this section; or
18 (2) the base assessed value.
19 (g) If any part of the allocation area is located in an enterprise zone
20 created under IC 5-28-15, the development authority shall create funds
21 as specified in this subsection. A development authority that has
22 obligations, bonds, or leases payable from allocated tax proceeds under
23 subsection (b)(3) shall establish an allocation fund for the purposes
24 specified in subsection (b)(3) and a special zone fund. The
25 development authority shall, until the end of the enterprise zone phase
26 out period, deposit each year in the special zone fund any amount in the
27 allocation fund derived from property tax proceeds in excess of those
28 described in subsection (b)(1) and (b)(2) from property located in the
29 enterprise zone that exceeds the amount sufficient for the purposes
30 specified in subsection (b)(3) for the year. The amount sufficient for
31 purposes specified in subsection (b)(3) for the year shall be determined
32 based on the pro rata part of such current property tax proceeds from
33 the part of the enterprise zone that is within the allocation area as
34 compared to all such current property tax proceeds derived from the
35 allocation area. A development authority that does not have
36 obligations, bonds, or leases payable from allocated tax proceeds under
37 subsection (b)(3) shall establish a special zone fund and deposit all the
38 property tax proceeds in excess of those described in subsection (b)(1)
39 and (b)(2) that are derived from property in the enterprise zone in the
40 fund. The development authority that creates the special zone fund
41 shall use the fund (based on the recommendations of the urban
42 enterprise association) for programs in job training, job enrichment,
HB 1260—LS 6580/DI 134 102
1 and basic skill development that are designed to benefit residents and
2 employers in the enterprise zone or for other purposes specified in
3 subsection (b)(3), except that where reference is made in subsection
4 (b)(3) to an allocation area it shall refer for purposes of payments from
5 the special zone fund only to that part of the allocation area that is also
6 located in the enterprise zone. The programs shall reserve at least
7 one-half (1/2) of their enrollment in any session for residents of the
8 enterprise zone.
9 (h) After each reassessment of real property in an area under a
10 reassessment plan prepared under IC 6-1.1-4-4.2, the department of
11 local government finance shall adjust the base assessed value one (1)
12 time to neutralize any effect of the reassessment of the real property in
13 the area on the property tax proceeds allocated to the military base
14 development district under this section. After each annual adjustment
15 under IC 6-1.1-4-4.5, the department of local government finance shall
16 adjust the base assessed value to neutralize any effect of the annual
17 adjustment on the property tax proceeds allocated to the military base
18 development district under this section. However, the adjustments
19 under this subsection may not include the effect of property tax
20 abatements under IC 6-1.1-12.1, and these adjustments may not
21 produce less property tax proceeds allocable to the military base
22 development district under subsection (b)(3) than would otherwise
23 have been received if the reassessment under the county's reassessment
24 plan or annual adjustment had not occurred. The department of local
25 government finance may prescribe procedures for county and township
26 officials to follow to assist the department in making the adjustments.
27 (i) If the development authority adopts a declaratory resolution or
28 an amendment to a declaratory resolution that contains an allocation
29 provision and the development authority makes either of the filings
30 required under section 17(e) or 18(f) of this chapter after the first
31 anniversary of the effective date of the allocation provision, the auditor
32 of the county in which the military base development district is located
33 shall compute the base assessed value for the allocation area using the
34 assessment date immediately preceding the later of:
35 (1) the date on which the documents are filed with the county
36 auditor; or
37 (2) the date on which the documents are filed with the department
38 of local government finance.
39 (j) For an allocation area established after June 30, 2024,
40 "residential property" refers to the assessed value of property that
41 is allocated to the one percent (1%) homestead land and
42 improvement categories in the county tax and billing software
HB 1260—LS 6580/DI 134 103
1 system, along with the residential assessed value as defined for
2 purposes of calculating the rate for the local income tax property
3 tax relief credit designated for residential property under
4 IC 6-3.6-5-6(d)(3).
5 SECTION 50. IC 36-8-8-14.2, AS ADDED BY P.L.159-2020,
6 SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2022]: Sec. 14.2. (a) This section applies to every unit that is
8 an employer of one (1) or more individuals who are active members of
9 the 1977 fund.
10 (b) As used in this section, "survivor" means:
11 (1) a surviving spouse of a deceased member of the 1977 fund; or
12 (2) a surviving natural child, stepchild, or adopted child of a
13 deceased member of the 1977 fund;
14 who is entitled to health insurance coverage under section 14.1(h) of
15 this chapter.
16 (c) If a unit is obligated under section 14.1(h) of this chapter to pay
17 for health insurance coverage for one (1) or more survivors of a
18 deceased member of the 1977 fund who died in the line of duty, the
19 legislative body of the unit may establish a public safety officer
20 survivors' health coverage cumulative fund under this section to pay for
21 health coverage under section 14.1(h) of this chapter.
22 (d) The fiscal body of a unit may provide money for a public safety
23 officer survivors' health coverage cumulative fund established under
24 subsection (c) by levying a tax in compliance with IC 6-1.1-41 on the
25 taxable property in the unit.
26 (e) The property tax rate that may be imposed under this section for
27 property taxes first due and payable during a particular year may not
28 exceed the rate necessary to pay the annual cost of the health coverage
29 that the unit is obligated to pay under section 14.1(h) of this chapter.
30 The unit shall provide any documentation requested by the department
31 of local government finance that is necessary to certify the rate adopted
32 by the unit. The unit's maximum permissible ad valorem property tax
33 levy determined under IC 6-1.1-18.5-3 excludes the property tax levied
34 under this section. The property tax rate imposed under this section
35 is exempt from the adjustment under IC 6-1.1-18-12.
36 (f) The tax money collected under this section shall be held in a
37 special fund to be known as the public safety officer survivors' health
38 coverage cumulative fund.
39 (g) In a consolidated city, money may be transferred from the public
40 safety officer survivors' health coverage cumulative fund to the fund of
41 a department of the consolidated city responsible for carrying out a
42 purpose for which the public safety officer survivors' health coverage
HB 1260—LS 6580/DI 134 104
1 cumulative fund was created. The department may not expend any
2 money transferred under this subsection until an appropriation is made,
3 and the department may not expend any money transferred under this
4 subsection for operating costs of the department.
5 SECTION 51. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
6 SECTION 339, IS AMENDED TO READ AS FOLLOWS
7 [EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
8 construction or reconstruction of a regulated drain, the county surveyor
9 determines that:
10 (1) the proposed drain will cross a pipeline, cable, or similar
11 equipment of a public utility; and
12 (2) the equipment will interfere with the proper operation of the
13 drain;
14 the county surveyor shall include in the county surveyor's plans the
15 relocation requirements of the equipment. The county surveyor shall,
16 by registered mail or certified mail, send a copy of the requirements
17 to the public utility owning the equipment.
18 (b) If requested by the public utility, the county surveyor shall meet
19 with the public utility at a time and place to be fixed by the county
20 surveyor and hear objections to the requirements. After the hearing, the
21 county surveyor may change the requirements as justice may require.
22 (c) If the board finds that the relocation of a pipeline, cable, or
23 similar equipment owned by a public utility is necessary in the
24 construction or reconstruction of a regulated drain, the cost of
25 relocation shall be paid by the public utility.
26 SECTION 52. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
27 IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
28 apply to taxable years beginning after December 31, 2022.
29 (b) This SECTION expires July 1, 2025.
30 SECTION 53. [EFFECTIVE UPON PASSAGE] (a) For the
31 biennium beginning July 1, 2021, and ending June 30, 2023, the
32 budget agency shall augment from the state general fund the
33 amount appropriated for the secretary of state's administration
34 fund by an amount not to exceed three million two hundred
35 thousand dollars ($3,200,000), the amount necessary to meet the
36 secretary of state's obligation for election security consultant
37 services.
38 (b) For the biennium beginning July 1, 2021, and ending June
39 30, 2023, if the office of management and budget determines that
40 funds appropriated for the career accelerator fund in P.L.165-2021
41 are an ineligible use of funds under the United States Treasury's
42 guidance on the American Rescue Plan Act of 2021, then the
HB 1260—LS 6580/DI 134 105
1 budget agency shall augment from the state general fund the
2 amount appropriated for the career accelerator fund in
3 P.L.165-2021 by an amount not to exceed ten million dollars
4 ($10,000,000).
5 (c) For the state fiscal year:
6 (1) beginning July 1, 2021, and ending June 30, 2022; and
7 (2) beginning July 1, 2022, and ending June 30, 2023;
8 the budget agency may augment from the state general fund as
9 necessary the amounts appropriated for local law enforcement
10 training grants in P.L.165-2021 by an amount not to exceed the
11 amount necessary to fully fund the grants awarded by the criminal
12 justice institute during each state fiscal year.
13 (d) This SECTION expires July 1, 2024.
14 SECTION 54. An emergency is declared for this act.
HB 1260—LS 6580/DI 134 106
COMMITTEE REPORT
Mr. Speaker: Your Committee on Ways and Means, to which was
referred House Bill 1260, has had the same under consideration and
begs leave to report the same back to the House with the
recommendation that said bill be amended as follows:
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
"SECTION 1. IC 4-12-1-18, AS AMENDED BY P.L.165-2021,
SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 18. Except for allotment stipulations provided
in IC 4-12-18, federal funds received by an instrumentality are
appropriated for purposes specified by the federal government and the
general assembly, if that body elects to appropriate federal funds,
subject to allotment by the budget agency. The provisions of this
chapter and other laws concerning the acceptance, disbursement,
review, and approval of grants, loans, and gifts made by the federal
government or any other source to the state or its agencies apply to
instrumentalities.
SECTION 2. IC 4-12-18-4, AS ADDED BY P.L.64-2021,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 4. (a) There is created the economic stimulus
fund. Within the economic stimulus fund The auditor of state shall
create a one (1) or more separate account economic stimulus funds
for each separate federal stimulus legislation enacted. All discretionary
funds received by the state must be deposited in the a corresponding
account within the economic stimulus fund unless prohibited by federal
law.
(b) The economic stimulus fund is Economic stimulus funds are
separate from the state general fund and all other state funds and
accounts.
(c) For purposes of SECTION 26 of P.L.165-2021, "deposit"
means to comply with the purposes, eligible uses, and stipulations
of the statutory fund referenced unless federal law or regulations
conflict with the statutory fund purposes, eligible uses, and
stipulations.
SECTION 3. IC 4-12-18-5, AS ADDED BY P.L.64-2021,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 5. Discretionary funds deposited into the an
economic stimulus fund during a period in which the general assembly
is convened in a regular session, an emergency session under
IC 2-2.1-1.2, or a special session may not be allotted or expended
HB 1260—LS 6580/DI 134 107
unless appropriated by the general assembly or reviewed by the budget
committee. Appropriations made by the general assembly do not
revert until the end of the biennium in which they are
appropriated.
SECTION 4. IC 4-12-18-6, AS ADDED BY P.L.64-2021,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 6. Before discretionary funds deposited into the
an economic stimulus fund during a period in which the general
assembly is not convened in a regular session, an emergency session
under IC 2-2.1-1.2, or a special session may be allotted to or expended
by a state agency or instrumentality, the allotment or expenditure must
be reviewed by the budget committee. Money is considered
continuously appropriated for the period of the federal award after
budget committee review.
SECTION 5. IC 6-1.1-3-7, AS AMENDED BY P.L.108-2019,
SECTION 101, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2023]: Sec. 7. (a) Except as provided in
subsections (b), and (c), and (f), a taxpayer shall, on or before the filing
date of each year, file a personal property return with:
(1) the assessor of each township in which the taxpayer's personal
property is subject to assessment;
(2) the county assessor if there is no township assessor for a
township in which the taxpayer's personal property is subject to
assessment; or
(3) after 2020, the personal property online submission portal
developed and maintained by the department under section 26 of
this chapter.
(b) The township assessor or county assessor may grant a taxpayer
an extension of not more than thirty (30) days to file the taxpayer's
return if:
(1) the taxpayer submits a written or an electronic application for
an extension prior to the filing date; and
(2) the taxpayer is prevented from filing a timely return because
of sickness, absence from the county, or any other good and
sufficient reason.
(c) If a taxpayer:
(1) has personal property subject to assessment in more than one
(1) township in a county; or
(2) has personal property that is subject to assessment and that is
located in two (2) or more taxing districts within the same
township;
the taxpayer shall file a single return with the county assessor and
HB 1260—LS 6580/DI 134 108
attach a schedule listing, by township, all the taxpayer's personal
property and the property's assessed value. The taxpayer shall provide
the county assessor with the information necessary for the county
assessor to allocate the assessed value of the taxpayer's personal
property among the townships listed on the return and among taxing
districts, including the street address, the township, and the location of
the property. The taxpayer may, in the alternative, submit the taxpayer's
personal property information and the property's assessed value
through the personal property online submission portal developed
under section 26 of this chapter.
(d) The county assessor shall provide to each affected township
assessor (if any) in the county all information filed by a taxpayer under
subsection (c) that affects the township.
(e) The county assessor may refuse to accept a personal property tax
return that does not comply with subsection (c). For purposes of
IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the
date it is filed with the county assessor with the schedule required by
subsection (c) attached.
(f) This subsection applies to a church that:
(1) has filed a personal property tax return under this section
for each of the five (5) years preceding a particular year; and
(2) on each of the returns described in subdivision (1) has not
owed any tax liability due to exemptions under IC 6-1.1 for
which the church has been deemed eligible.
Notwithstanding any other law, a church is not required to file a
personal property tax return for a year under this section unless
there is a change in ownership of any personal property included
on a return described in subdivision (1), or any other change that
results in the personal property no longer being eligible for an
exemption under IC 6-1.1, or the church would otherwise be liable
for property tax imposed on personal property owned by the
church.".
Page 1, line 1, delete "JULY 1," and insert "UPON PASSAGE].".
Page 1, line 2, delete "2022].".
Page 3, between lines 13 and 14, begin a new paragraph and insert:
"SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2022]: Sec. 25.5. The department of local
government finance shall notify a company subject to taxation
under this chapter if any of the company's property that was
previously assessed by the department of local government finance
under this chapter will instead be assessed by the township
HB 1260—LS 6580/DI 134 109
assessor, or the county assessor if there is not a township assessor
for the township, under this chapter.".
Page 3, line 16, delete "JULY 1, 2022]:" and insert "UPON
PASSAGE]:".
Page 6, between lines 19 and 20, begin a new paragraph and insert:
"SECTION 11. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 9. (a) An individual may obtain a deduction from
the assessed value of the individual's real property, or mobile home or
manufactured home which is not assessed as real property, if:
(1) the individual is at least sixty-five (65) years of age on or
before December 31 of the calendar year preceding the year in
which the deduction is claimed;
(2) for assessment dates before January 1, 2020, the combined
adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under a
contract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deduction is
claimed did not exceed twenty-five thousand dollars ($25,000);
(3) for assessment dates after December 31, 2019:
(A) the individual had, in the case of an individual who filed
a single return, adjusted gross income (as defined in Section
62 of the Internal Revenue Code) not exceeding thirty
thousand dollars ($30,000);
(B) the individual had, in the case of an individual who filed
a joint income tax return with the individual's spouse,
combined adjusted gross income (as defined in Section 62 of
the Internal Revenue Code) not exceeding forty thousand
dollars ($40,000); or
(C) the combined adjusted gross income (as defined in Section
62 of the Internal Revenue Code) of the individual and all
other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under a
contract;
as joint tenants or tenants in common did not exceed forty
thousand dollars ($40,000);
HB 1260—LS 6580/DI 134 110
for the calendar year preceding by two (2) years the calendar year
in which the property taxes are first due and payable;
(4) the individual has owned the real property, mobile home, or
manufactured home for at least one (1) year before claiming the
deduction; or the individual has been buying the real property,
mobile home, or manufactured home under a contract that
provides that the individual is to pay the property taxes on the real
property, mobile home, or manufactured home for at least one (1)
year before claiming the deduction, and the contract or a
memorandum of the contract is recorded in the county recorder's
office;
(5) for assessment dates:
(A) before January 1, 2020, the individual and any individuals
covered by subdivision (2)(B) reside on the real property,
mobile home, or manufactured home; or
(B) after December 31, 2019, the individual and any
individuals covered by subdivision (3)(C) reside on the real
property, mobile home, or manufactured home;
(6) except as provided in subsection (i), the assessed value of the
real property, mobile home, or manufactured home does not
exceed two hundred thousand dollars ($200,000).
(7) the individual receives no other property tax deduction for the
year in which the deduction is claimed, except the deductions
provided by sections 1, 37, (for assessment dates after February
28, 2008) 37.5, and 38 of this chapter; and
(8) the person:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 10.1 of this chapter
is filed.
(b) Except as provided in subsection (h), in the case of real property,
an individual's deduction under this section equals the lesser of:
(1) one-half (1/2) of the assessed value of the real property; or
(2) fourteen thousand dollars ($14,000).
(c) Except as provided in subsection (h) and section 40.5 of this
chapter, in the case of a mobile home that is not assessed as real
property or a manufactured home which is not assessed as real
property, an individual's deduction under this section equals the lesser
of:
(1) one-half (1/2) of the assessed value of the mobile home or
HB 1260—LS 6580/DI 134 111
manufactured home; or
(2) fourteen thousand dollars ($14,000).
(d) An individual may not be denied the deduction provided under
this section because the individual is absent from the real property,
mobile home, or manufactured home while in a nursing home or
hospital.
(e) For purposes of this section, if real property, a mobile home, or
a manufactured home is owned by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the age requirement
is satisfied if any one (1) of the tenants is at least sixty-five (65) years
of age.
(f) A surviving spouse is entitled to the deduction provided by this
section if:
(1) the surviving spouse is at least sixty (60) years of age on or
before December 31 of the calendar year preceding the year in
which the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at least
sixty-five (65) years of age at the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed in
subsection (a)(2) through (a)(8).
(g) An individual who has sold real property to another person
under a contract that provides that the contract buyer is to pay the
property taxes on the real property may not claim the deduction
provided under this section against that real property.
(h) In the case of tenants covered by subsection (a)(2)(B) or
(a)(3)(C), if all of the tenants are not at least sixty-five (65) years of
age, the deduction allowed under this section shall be reduced by an
amount equal to the deduction multiplied by a fraction. The numerator
of the fraction is the number of tenants who are not at least sixty-five
(65) years of age, and the denominator is the total number of tenants.
(i) For purposes of determining the assessed value of the real
property, mobile home, or manufactured home under subsection (a)(6)
for an individual who has received a deduction under this section in a
particular previous year, increases in assessed value that occur after
the later of:
(1) December 31, 2019; or
(2) the first year that the individual has received the deduction;
are not considered unless the increase in assessed value is attributable
HB 1260—LS 6580/DI 134 112
to physical improvements to the property. substantial renovation or
new improvements. Where there is an increase in assessed value
for purposes of the deduction under this section, the assessor shall
provide a report to the county auditor describing the substantial
renovation or new improvements, if any, that were made to the
property prior to the increase in assessed value.
SECTION 12. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 14. (a) Except as provided in subsection (c) and
except as provided in section 40.5 of this chapter, an individual may
have the sum of fourteen thousand dollars ($14,000) deducted from the
assessed value of the real property, mobile home not assessed as real
property, or manufactured home not assessed as real property that the
individual owns (or the real property, mobile home not assessed as real
property, or manufactured home not assessed as real property that the
individual is buying under a contract that provides that the individual
is to pay property taxes on the real property, mobile home, or
manufactured home if the contract or a memorandum of the contract is
recorded in the county recorder's office) if:
(1) the individual served in the military or naval forces of the
United States for at least ninety (90) days;
(2) the individual received an honorable discharge;
(3) the individual either:
(A) has a total disability; or
(B) is at least sixty-two (62) years old and has a disability of at
least ten percent (10%);
(4) the individual's disability is evidenced by:
(A) a pension certificate or an award of compensation issued
by the United States Department of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by the
Indiana department of veterans' affairs after the Indiana
department of veterans' affairs has determined that the
individual's disability qualifies the individual to receive a
deduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 15 of this chapter is
filed.
(b) Except as provided in subsections (c) and (d), the surviving
HB 1260—LS 6580/DI 134 113
spouse of an individual may receive the deduction provided by this
section if:
(1) the individual satisfied the requirements of subsection (a)(1)
through (a)(4) at the time of death; or
(2) the individual:
(A) was killed in action;
(B) died while serving on active duty in the military or naval
forces of the United States; or
(C) died while performing inactive duty training in the military
or naval forces of the United States; and
the surviving spouse satisfies the requirement of subsection (a)(5) at
the time the deduction statement is filed. The surviving spouse is
entitled to the deduction regardless of whether the property for which
the deduction is claimed was owned by the deceased veteran or the
surviving spouse before the deceased veteran's death.
(c) Except as provided in subsection (f), no one is entitled to the
deduction provided by this section if the assessed value of the
individual's Indiana real property, Indiana mobile home not assessed as
real property, and Indiana manufactured home not assessed as real
property, as shown by the tax duplicate, exceeds the assessed value
limit specified in subsection (d).
(d) Except as provided in subsection (f), for the:
(1) January 1, 2017, January 1, 2018, and January 1, 2019,
assessment dates, the assessed value limit for purposes of
subsection (c) is one hundred seventy-five thousand dollars
($175,000); and
(2) January 1, 2020, assessment date and for each assessment date
thereafter, the assessed value limit for purposes of subsection (c)
is two hundred thousand dollars ($200,000).
(e) An individual 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 against that real property, mobile home, or
manufactured home.
(f) For purposes of determining the assessed value of the real
property, mobile home, or manufactured home under subsection (d) for
an individual who has received a deduction under this section in a
particular previous year, increases in assessed value that occur after
the later of:
(1) December 31, 2019; or
HB 1260—LS 6580/DI 134 114
(2) the first year that the individual has received the deduction;
are not considered unless the increase in assessed value is attributable
to physical improvements to the property. substantial renovation or
new improvements. Where there is an increase in assessed value
for purposes of the deduction under this section, the assessor shall
provide a report to the county auditor describing the substantial
renovation or new improvements, if any, that were made to the
property prior to the increase in assessed value.".
Page 6, line 30, delete "JULY" and insert "UPON PASSAGE].".
Page 6, line 31, delete "1, 2022].".
Page 6, line 41, delete "JULY" and insert "UPON PASSAGE].".
Page 6, line 42, delete "1, 2022].".
Page 8, line 3, delete "JULY" and insert "UPON PASSAGE].".
Page 8, line 4, delete "1, 2022].".
Page 8, line 24, delete "JULY" and insert "UPON PASSAGE]:".
Page 8, line 25, delete "1, 2022]:".
Page 8, line 33, delete "value." and insert "value, and the assessing
official has the burden to present probative evidence sufficient to
substantiate the true tax value.".
Page 23, between lines 12 and 13, begin a new paragraph and insert:
"SECTION 25. IC 6-1.1-20.6-8.5, AS AMENDED BY
P.L.159-2020, SECTION 43, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 8.5. (a) This section
applies to an individual who:
(1) qualified for a standard deduction granted under
IC 6-1.1-12-37 for the individual's homestead property in the
immediately preceding calendar year (or was married at the time
of death to a deceased spouse who qualified for a standard
deduction granted under IC 6-1.1-12-37 for the individual's
homestead property in the immediately preceding calendar year);
(2) qualifies for a standard deduction granted under
IC 6-1.1-12-37 for the same homestead property in the current
calendar year;
(3) is or will be at least sixty-five (65) years of age on or before
December 31 of the calendar year immediately preceding the
current calendar year; and
(4) had:
(A) in the case of an individual who filed a single return,
adjusted gross income (as defined in Section 62 of the Internal
Revenue Code) not exceeding thirty thousand dollars
($30,000); or
(B) in the case of an individual who filed a joint income tax
HB 1260—LS 6580/DI 134 115
return with the individual's spouse, combined adjusted gross
income (as defined in Section 62 of the Internal Revenue
Code) not exceeding forty thousand dollars ($40,000);
for the calendar year preceding by two (2) years the calendar year
in which property taxes are first due and payable.
(b) Except as provided in subsection (g), this section does not apply
if:
(1) for an individual who received a credit under this section
before January 1, 2020, the gross assessed value of the homestead
on the assessment date for which property taxes are imposed is at
least two hundred thousand dollars ($200,000); or
(2) for an individual who initially applies for a credit under this
section after December 31, 2019, the assessed value of the
individual's Indiana real property is at least two hundred thousand
dollars ($200,000).
(c) An individual is entitled to an additional credit under this section
for property taxes first due and payable for a calendar year on a
homestead if:
(1) the individual and the homestead qualify for the credit under
subsection (a) for the calendar year;
(2) the homestead is not disqualified for the credit under
subsection (b) for the calendar year; and
(3) the filing requirements under subsection (e) are met.
(d) The amount of the credit is equal to the greater of zero (0) or the
result of:
(1) the property tax liability first due and payable on the
homestead property for the calendar year; minus
(2) the result of:
(A) the property tax liability first due and payable on the
qualified homestead property for the immediately preceding
year after the application of the credit granted under this
section for that year; multiplied by
(B) one and two hundredths (1.02).
However, property tax liability imposed on any improvements to or
expansion of the homestead property after the assessment date for
which property tax liability described in subdivision (2) was imposed
shall not be considered in determining the credit granted under this
section in the current calendar year.
(e) Applications for a credit under this section shall be filed in the
manner provided for an application for a deduction under
IC 6-1.1-12-9. However, an individual who remains eligible for the
credit in the following year is not required to file a statement to apply
HB 1260—LS 6580/DI 134 116
for the credit in the following year. An individual who receives a credit
under this section in a particular year and who becomes ineligible for
the credit in the following year shall notify the auditor of the county in
which the homestead is located of the individual's ineligibility not later
than sixty (60) days after the individual becomes ineligible.
(f) The auditor of each county shall, in a particular year, apply a
credit provided under this section to each individual who received the
credit in the preceding year unless the auditor determines that the
individual is no longer eligible for the credit.
(g) For purposes of determining the:
(1) assessed value of the homestead on the assessment date for
which property taxes are imposed under subsection (b)(1); or
(2) assessed value of the individual's Indiana real property under
subsection (b)(2);
for an individual who has received a credit under this section in a
particular previous year, increases in assessed value that occur after
the later of December 31, 2019, or the first year that the individual has
received the credit are not considered unless the increase in assessed
value is attributable to physical improvements to the property.
substantial renovation or new improvements. Where there is an
increase in assessed value for purposes of the credit under this
section, the assessor shall provide a report to the county auditor
describing the substantial renovation or new improvements, if any,
that were made to the property prior to the increase in assessed
value.".
Page 94, after line 5, begin a new paragraph and insert:
"SECTION 51. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
SECTION 339, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
construction or reconstruction of a regulated drain, the county surveyor
determines that:
(1) the proposed drain will cross a pipeline, cable, or similar
equipment of a public utility; and
(2) the equipment will interfere with the proper operation of the
drain;
the county surveyor shall include in the county surveyor's plans the
relocation requirements of the equipment. The county surveyor shall,
by registered mail or certified mail, send a copy of the requirements
to the public utility owning the equipment.
(b) If requested by the public utility, the county surveyor shall meet
with the public utility at a time and place to be fixed by the county
surveyor and hear objections to the requirements. After the hearing, the
HB 1260—LS 6580/DI 134 117
county surveyor may change the requirements as justice may require.
(c) If the board finds that the relocation of a pipeline, cable, or
similar equipment owned by a public utility is necessary in the
construction or reconstruction of a regulated drain, the cost of
relocation shall be paid by the public utility.
SECTION 52. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
apply to taxable years beginning after December 31, 2022.
(b) This SECTION expires July 1, 2025.
SECTION 53. [EFFECTIVE UPON PASSAGE] (a) For the
biennium beginning July 1, 2021, and ending June 30, 2023, the
budget agency shall augment from the state general fund the
amount appropriated for the secretary of state's administration
fund by an amount not to exceed three million two hundred
thousand dollars ($3,200,000), the amount necessary to meet the
secretary of state's obligation for election security consultant
services.
(b) For the biennium beginning July 1, 2021, and ending June
30, 2023, if the office of management and budget determines that
funds appropriated for the career accelerator fund in P.L.165-2021
are an ineligible use of funds under the United States Treasury's
guidance on the American Rescue Plan Act of 2021, then the
budget agency shall augment from the state general fund the
amount appropriated for the career accelerator fund in
P.L.165-2021 by an amount not to exceed ten million dollars
($10,000,000).
(c) For the state fiscal year:
(1) beginning July 1, 2021, and ending June 30, 2022; and
(2) beginning July 1, 2022, and ending June 30, 2023;
the budget agency may augment from the state general fund as
necessary the amounts appropriated for local law enforcement
training grants in P.L.165-2021 by an amount not to exceed the
amount necessary to fully fund the grants awarded by the criminal
justice institute during each state fiscal year.
(d) This SECTION expires July 1, 2024.
HB 1260—LS 6580/DI 134 118
SECTION 54. An emergency is declared for this act.".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1260 as introduced).
BROWN T
Committee Vote: yeas 19, nays 0.
HB 1260—LS 6580/DI 134