*HB1260.2*
Reprinted
January 27, 2022
HOUSE BILL No. 1260
_____
DIGEST OF HB 1260 (Updated January 26, 2022 4:15 pm - DI 125)
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 and
religious societies 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
(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.
January 26, 2022, read second time, amended, ordered engrossed.
HB 1260—LS 6580/DI 134 Digest Continued
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 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 Reprinted
January 27, 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 or religious society that:
39 (1) has filed a personal property tax return under this section
40 for each of the five (5) years preceding a 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
HB 1260—LS 6580/DI 134 4
1 which the church or religious society has been deemed
2 eligible.
3 Notwithstanding any other law, a church or religious society is not
4 required to file a personal property tax return for a year after the
5 five (5) year period described in subdivision (1) unless there is a
6 change in ownership of any personal property included on a return
7 described in subdivision (1), or any other change that results in the
8 personal property no longer being eligible for an exemption under
9 IC 6-1.1, or the church or religious society would otherwise be
10 liable for property tax imposed on personal property owned by the
11 church or religious society.
12 SECTION 6. IC 6-1.1-4-4.4 IS REPEALED [EFFECTIVE UPON
13 PASSAGE]. Sec. 4.4. (a) This section applies to an assessment under
14 section 4.2 or 4.5 of this chapter or another law.
15 (b) If the assessor changes the underlying parcel characteristics,
16 including age, grade, or condition, of a property, from the previous
17 year's assessment date, the assessor shall document:
18 (1) each change; and
19 (2) the reason that each change was made.
20 In any appeal of the assessment, the assessor has the burden of proving
21 that each change was valid.
22 SECTION 7. IC 6-1.1-4-25, AS AMENDED BY P.L.159-2020,
23 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JULY 1, 2022]: Sec. 25. (a) Each township assessor and each county
25 assessor shall keep the assessor's reassessment data and records current
26 by securing the necessary field data and by making changes in the
27 assessed value of real property as changes occur in the use of the real
28 property. The township or county assessor's records shall at all times
29 show the assessed value of real property in accordance with this
30 chapter. The township assessor shall ensure that the county assessor
31 has full access to the assessment records maintained by the township
32 assessor.
33 (b) The county assessor shall:
34 (1) maintain an electronic data file of:
35 (A) the parcel characteristics and parcel assessments of all
36 parcels; and
37 (B) the personal property return characteristics and
38 assessments by return;
39 for each township in the county as of each assessment date;
40 (2) maintain the electronic file in a form that formats the
41 information in the file with the standard data, field, and record
42 coding required and approved by:
HB 1260—LS 6580/DI 134 5
1 (A) the legislative services agency; and
2 (B) the department of local government finance; and
3 (3) provide electronic access to property record cards on the
4 official county Internet web site; and
5 (3) (4) before September 1 of each year, transmit the data in the
6 file with respect to the assessment date of that year to the
7 department of local government finance.
8 (c) The appropriate county officer, as designated by the county
9 executive, shall:
10 (1) maintain an electronic data file of the geographic information
11 system characteristics of each parcel for each township in the
12 county as of each assessment date;
13 (2) maintain the electronic file in a form that formats the
14 information in the file with the standard data, field, and record
15 coding required and approved by the office of technology; and
16 (3) before September 1 of each year, transmit the data in the file
17 with respect to the assessment date of that year to the geographic
18 information office of the office of technology.
19 (d) An assessor under subsection (b) and an appropriate county
20 officer under subsection (c) shall do the following:
21 (1) Transmit the data in a manner that meets the data export and
22 transmission requirements in a standard format, as prescribed by
23 the office of technology established by IC 4-13.1-2-1 and
24 approved by the legislative services agency.
25 (2) Resubmit the data in the form and manner required under
26 subsection (b) or (c) upon request of the legislative services
27 agency, the department of local government finance, or the
28 geographic information office of the office of technology, as
29 applicable, if data previously submitted under subsection (b) or
30 (c) does not comply with the requirements of subsection (b) or (c),
31 as determined by the legislative services agency, the department
32 of local government finance, or the geographic information office
33 of the office of technology, as applicable.
34 An electronic data file maintained for a particular assessment date may
35 not be overwritten with data for a subsequent assessment date until a
36 copy of an electronic data file that preserves the data for the particular
37 assessment date is archived in the manner prescribed by the office of
38 technology established by IC 4-13.1-2-1 and approved by the
39 legislative services agency.
40 SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
41 CODE AS A NEW SECTION TO READ AS FOLLOWS
42 [EFFECTIVE JULY 1, 2022]: Sec. 25.5. The department of local
HB 1260—LS 6580/DI 134 6
1 government finance shall notify a company subject to taxation
2 under this chapter if any of the company's property that was
3 previously assessed by the department of local government finance
4 under this chapter will instead be assessed by the township
5 assessor, or the county assessor if there is not a township assessor
6 for the township, under this chapter.
7 SECTION 9. IC 6-1.1-11-4, AS AMENDED BY P.L.159-2020,
8 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 UPON PASSAGE]: Sec. 4. (a) The exemption application referred to
10 in section 3 of this chapter is not required if the exempt property is
11 owned by the United States, the state, an agency of this state, or a
12 political subdivision (as defined in IC 36-1-2-13). However, this
13 subsection applies only when the property is used, and in the case of
14 real property occupied, by the owner.
15 (b) The exemption application referred to in section 3 of this chapter
16 is not required if the exempt property is a cemetery:
17 (1) described by IC 6-1.1-2-7; or
18 (2) maintained by a township executive under IC 23-14-68.
19 (c) The exemption application referred to in section 3 of this chapter
20 is not required if the exempt property is owned by the bureau of motor
21 vehicles commission established under IC 9-14-9.
22 (d) The exemption application referred to in section 3 or 3.5 of this
23 chapter is not required if:
24 (1) the exempt property is:
25 (A) tangible property used for religious purposes described in
26 IC 6-1.1-10-21;
27 (B) tangible property owned by a church or religious society
28 used for educational purposes described in IC 6-1.1-10-16;
29 (C) other tangible property owned, occupied, and used by a
30 person for educational, literary, scientific, religious, or
31 charitable purposes described in IC 6-1.1-10-16; or
32 (D) other tangible property owned by a fraternity or sorority
33 (as defined in IC 6-1.1-10-24);
34 (2) the exemption application referred to in section 3 or 3.5 of this
35 chapter was filed properly at least once for a religious use under
36 IC 6-1.1-10-21, an educational, literary, scientific, religious, or
37 charitable use under IC 6-1.1-10-16, or use by a fraternity or
38 sorority under IC 6-1.1-10-24; and
39 (3) the property continues to meet the requirements for an
40 exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or
41 IC 6-1.1-10-24.
42 (e) If, after an assessment date, an exempt property is transferred or
HB 1260—LS 6580/DI 134 7
1 its use is changed resulting in its ineligibility for an exemption under
2 IC 6-1.1-10, the county assessor shall terminate the exemption for the
3 next assessment date. However, if the property remains eligible for an
4 exemption under IC 6-1.1-10 following the transfer or change in use,
5 the exemption shall be left in place for that assessment date. For the
6 following assessment date, the person that obtained the exemption or
7 the current owner of the property, as applicable, shall, under section 3
8 of this chapter and except as provided in this section, file a certified
9 application in duplicate with the county assessor of the county in which
10 the property that is the subject of the exemption is located. In all cases,
11 the person that obtained the exemption or the current owner of the
12 property shall notify the county assessor for the county where the
13 tangible property is located of the change in ownership or use in the
14 year that the change occurs. The notice must be in the form prescribed
15 by the department of local government finance.
16 (f) If the county assessor discovers that title to or use of property
17 granted an exemption under IC 6-1.1-10 has changed, the county
18 assessor shall notify the persons entitled to a tax statement under
19 IC 6-1.1-22-8.1 for the property of the change in title or use and
20 indicate that the county auditor will suspend the exemption for the
21 property until the persons provide the county assessor with an affidavit,
22 signed under penalties of perjury, that identifies the new owners or use
23 of the property and indicates whether the property continues to meet
24 the requirements for an exemption under IC 6-1.1-10. Upon receipt of
25 the affidavit, the county assessor shall reinstate the exemption under
26 IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund
27 of all or a part of a tax installment paid and any correction of error
28 under IC 6-1.1-15-12.1 must be filed not later than three (3) years after
29 the taxes are first due.
30 (g) This section shall not be construed to limit the authority of
31 the county property tax assessment board of appeals to review the
32 ongoing eligibility of a property for an exemption. A county
33 property tax assessment board of appeals shall disapprove an
34 exemption application in any year following the initial approval of
35 the application if the property is not eligible for an exemption.
36 SECTION 10. IC 6-1.1-12-1, AS AMENDED BY P.L.255-2017,
37 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38 JULY 1, 2022]: Sec. 1. (a) The following definitions apply throughout
39 this section:
40 (1) "Installment loan" means a loan under which:
41 (A) a lender advances money for the purchase of:
42 (i) a mobile home that is not assessed as real property; or
HB 1260—LS 6580/DI 134 8
1 (ii) a manufactured home that is not assessed as real
2 property; and
3 (B) a borrower repays the lender in installments in accordance
4 with the terms of an installment agreement.
5 (2) "Mortgage" means a lien against property that:
6 (A) an owner of the property grants to secure an obligation,
7 such as a debt, according to terms set forth in a written
8 instrument, such as a deed or a contract; and
9 (B) is extinguished upon payment or performance according
10 to the terms of the written instrument.
11 The term includes a reverse mortgage.
12 (b) Each year a person who is a resident of this state may receive a
13 deduction from the assessed value of:
14 (1) mortgaged real property, an installment loan financed mobile
15 home that is not assessed as real property, or an installment loan
16 financed manufactured home that is not assessed as real property,
17 with the mortgage or installment loan instrument recorded with
18 the county recorder's office, that the person owns;
19 (2) real property, a mobile home that is not assessed as real
20 property, or a manufactured home that is not assessed as real
21 property that the person is buying under a contract, with the
22 contract or a memorandum of the contract recorded in the county
23 recorder's office, which provides that the person is to pay the
24 property taxes on the real property, mobile home, or manufactured
25 home; or
26 (3) real property, a mobile home that is not assessed as real
27 property, or a manufactured home that the person owns or is
28 buying on a contract described in subdivision (2) on which the
29 person has a home equity line of credit that is recorded in the
30 county recorder's office.
31 (c) Except as provided in section 40.5 of this chapter, the total
32 amount of the deduction which the person may receive under this
33 section for a particular year is:
34 (1) the balance of the mortgage or contract indebtedness
35 (including a home equity line of credit) on the assessment date of
36 that year;
37 (2) one-half (1/2) of the assessed value of the real property,
38 mobile home, or manufactured home on the following
39 assessment date; or
40 (3) three thousand dollars ($3,000);
41 whichever is least.
42 (d) A person who has sold real property, a mobile home not assessed
HB 1260—LS 6580/DI 134 9
1 as real property, or a manufactured home not assessed as real property
2 to another person under a contract which provides that the contract
3 buyer is to pay the property taxes on the real property, mobile home, or
4 manufactured home may not claim the deduction provided under this
5 section with respect to that real property, mobile home, or
6 manufactured home.
7 (e) The person must:
8 (1) own the real property, mobile home, or manufactured home;
9 or
10 (2) be buying the real property, mobile home, or manufactured
11 home under contract;
12 on the date the statement is filed under section 2 of this chapter.
13 SECTION 11. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
14 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 JULY 1, 2022]: Sec. 9. (a) An individual may obtain a deduction from
16 the assessed value of the individual's real property, or mobile home or
17 manufactured home which is not assessed as real property, if:
18 (1) the individual is at least sixty-five (65) years of age on or
19 before December 31 of the calendar year preceding the year in
20 which the deduction is claimed;
21 (2) for assessment dates before January 1, 2020, the combined
22 adjusted gross income (as defined in Section 62 of the Internal
23 Revenue Code) of:
24 (A) the individual and the individual's spouse; or
25 (B) the individual and all other individuals with whom:
26 (i) the individual shares ownership; or
27 (ii) the individual is purchasing the property under a
28 contract;
29 as joint tenants or tenants in common;
30 for the calendar year preceding the year in which the deduction is
31 claimed did not exceed twenty-five thousand dollars ($25,000);
32 (3) for assessment dates after December 31, 2019:
33 (A) the individual had, in the case of an individual who filed
34 a single return, adjusted gross income (as defined in Section
35 62 of the Internal Revenue Code) not exceeding thirty
36 thousand dollars ($30,000);
37 (B) the individual had, in the case of an individual who filed
38 a joint income tax return with the individual's spouse,
39 combined adjusted gross income (as defined in Section 62 of
40 the Internal Revenue Code) not exceeding forty thousand
41 dollars ($40,000); or
42 (C) the combined adjusted gross income (as defined in Section
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1 62 of the Internal Revenue Code) of the individual and all
2 other individuals with whom:
3 (i) the individual shares ownership; or
4 (ii) the individual is purchasing the property under a
5 contract;
6 as joint tenants or tenants in common did not exceed forty
7 thousand dollars ($40,000);
8 for the calendar year preceding by two (2) years the calendar year
9 in which the property taxes are first due and payable;
10 (4) the individual has owned the real property, mobile home, or
11 manufactured home for at least one (1) year before claiming the
12 deduction; or the individual has been buying the real property,
13 mobile home, or manufactured home under a contract that
14 provides that the individual is to pay the property taxes on the real
15 property, mobile home, or manufactured home for at least one (1)
16 year before claiming the deduction, and the contract or a
17 memorandum of the contract is recorded in the county recorder's
18 office;
19 (5) for assessment dates:
20 (A) before January 1, 2020, the individual and any individuals
21 covered by subdivision (2)(B) reside on the real property,
22 mobile home, or manufactured home; or
23 (B) after December 31, 2019, the individual and any
24 individuals covered by subdivision (3)(C) reside on the real
25 property, mobile home, or manufactured home;
26 (6) except as provided in subsection (i), the assessed value of the
27 real property, mobile home, or manufactured home does not
28 exceed two hundred thousand dollars ($200,000).
29 (7) the individual receives no other property tax deduction for the
30 year in which the deduction is claimed, except the deductions
31 provided by sections 1, 37, (for assessment dates after February
32 28, 2008) 37.5, and 38 of this chapter; and
33 (8) the person:
34 (A) owns the real property, mobile home, or manufactured
35 home; or
36 (B) is buying the real property, mobile home, or manufactured
37 home under contract;
38 on the date the statement required by section 10.1 of this chapter
39 is filed.
40 (b) Except as provided in subsection (h), in the case of real property,
41 an individual's deduction under this section equals the lesser of:
42 (1) one-half (1/2) of the assessed value of the real property; or
HB 1260—LS 6580/DI 134 11
1 (2) fourteen thousand dollars ($14,000).
2 (c) Except as provided in subsection (h) and section 40.5 of this
3 chapter, in the case of a mobile home that is not assessed as real
4 property or a manufactured home which is not assessed as real
5 property, an individual's deduction under this section equals the lesser
6 of:
7 (1) one-half (1/2) of the assessed value of the mobile home or
8 manufactured home; or
9 (2) fourteen thousand dollars ($14,000).
10 (d) An individual may not be denied the deduction provided under
11 this section because the individual is absent from the real property,
12 mobile home, or manufactured home while in a nursing home or
13 hospital.
14 (e) For purposes of this section, if real property, a mobile home, or
15 a manufactured home is owned by:
16 (1) tenants by the entirety;
17 (2) joint tenants; or
18 (3) tenants in common;
19 only one (1) deduction may be allowed. However, the age requirement
20 is satisfied if any one (1) of the tenants is at least sixty-five (65) years
21 of age.
22 (f) A surviving spouse is entitled to the deduction provided by this
23 section if:
24 (1) the surviving spouse is at least sixty (60) years of age on or
25 before December 31 of the calendar year preceding the year in
26 which the deduction is claimed;
27 (2) the surviving spouse's deceased husband or wife was at least
28 sixty-five (65) years of age at the time of a death;
29 (3) the surviving spouse has not remarried; and
30 (4) the surviving spouse satisfies the requirements prescribed in
31 subsection (a)(2) through (a)(8).
32 (g) An individual who has sold real property to another person
33 under a contract that provides that the contract buyer is to pay the
34 property taxes on the real property may not claim the deduction
35 provided under this section against that real property.
36 (h) In the case of tenants covered by subsection (a)(2)(B) or
37 (a)(3)(C), if all of the tenants are not at least sixty-five (65) years of
38 age, the deduction allowed under this section shall be reduced by an
39 amount equal to the deduction multiplied by a fraction. The numerator
40 of the fraction is the number of tenants who are not at least sixty-five
41 (65) years of age, and the denominator is the total number of tenants.
42 (i) For purposes of determining the assessed value of the real
HB 1260—LS 6580/DI 134 12
1 property, mobile home, or manufactured home under subsection (a)(6)
2 for 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 12. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
15 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2022]: Sec. 14. (a) Except as provided in subsection (c) and
17 except as provided in section 40.5 of this chapter, an individual may
18 have the sum of fourteen thousand dollars ($14,000) deducted from the
19 assessed value of the real property, mobile home not assessed as real
20 property, or manufactured home not assessed as real property that the
21 individual owns (or the real property, mobile home not assessed as real
22 property, or manufactured home not assessed as real property that the
23 individual is buying under a contract that provides that the individual
24 is to pay property taxes on the real property, mobile home, or
25 manufactured home if the contract or a memorandum of the contract is
26 recorded in the county recorder's office) if:
27 (1) the individual served in the military or naval forces of the
28 United States for at least ninety (90) days;
29 (2) the individual received an honorable discharge;
30 (3) the individual either:
31 (A) has a total disability; or
32 (B) is at least sixty-two (62) years old and has a disability of at
33 least ten percent (10%);
34 (4) the individual's disability is evidenced by:
35 (A) a pension certificate or an award of compensation issued
36 by the United States Department of Veterans Affairs; or
37 (B) a certificate of eligibility issued to the individual by the
38 Indiana department of veterans' affairs after the Indiana
39 department of veterans' affairs has determined that the
40 individual's disability qualifies the individual to receive a
41 deduction under this section; and
42 (5) the individual:
HB 1260—LS 6580/DI 134 13
1 (A) owns the real property, mobile home, or manufactured
2 home; or
3 (B) is buying the real property, mobile home, or manufactured
4 home under contract;
5 on the date the statement required by section 15 of this chapter is
6 filed.
7 (b) Except as provided in subsections (c) and (d), the surviving
8 spouse of an individual may receive the deduction provided by this
9 section if:
10 (1) the individual satisfied the requirements of subsection (a)(1)
11 through (a)(4) at the time of death; or
12 (2) the individual:
13 (A) was killed in action;
14 (B) died while serving on active duty in the military or naval
15 forces of the United States; or
16 (C) died while performing inactive duty training in the military
17 or naval forces of the United States; and
18 the surviving spouse satisfies the requirement of subsection (a)(5) at
19 the time the deduction statement is filed. The surviving spouse is
20 entitled to the deduction regardless of whether the property for which
21 the deduction is claimed was owned by the deceased veteran or the
22 surviving spouse before the deceased veteran's death.
23 (c) Except as provided in subsection (f), no one is entitled to the
24 deduction provided by this section if the assessed value of the
25 individual's Indiana real property, Indiana mobile home not assessed as
26 real property, and Indiana manufactured home not assessed as real
27 property, as shown by the tax duplicate, exceeds the assessed value
28 limit specified in subsection (d).
29 (d) Except as provided in subsection (f), for the:
30 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
31 assessment dates, the assessed value limit for purposes of
32 subsection (c) is one hundred seventy-five thousand dollars
33 ($175,000); and
34 (2) January 1, 2020, assessment date and for each assessment date
35 thereafter, the assessed value limit for purposes of subsection (c)
36 is two hundred thousand dollars ($200,000).
37 (e) An individual who has sold real property, a mobile home not
38 assessed as real property, or a manufactured home not assessed as real
39 property to another person under a contract that provides that the
40 contract buyer is to pay the property taxes on the real property, mobile
41 home, or manufactured home may not claim the deduction provided
42 under this section against that real property, mobile home, or
HB 1260—LS 6580/DI 134 14
1 manufactured home.
2 (f) For purposes of determining the assessed value of the real
3 property, mobile home, or manufactured home under subsection (d) for
4 an individual who has received a deduction under this section in a
5 particular previous year, increases in assessed value that occur after
6 the later of:
7 (1) December 31, 2019; or
8 (2) the first year that the individual has received the deduction;
9 are not considered unless the increase in assessed value is attributable
10 to physical improvements to the property. substantial renovation or
11 new improvements. Where there is an increase in assessed value
12 for purposes of the deduction under this section, the assessor shall
13 provide a report to the county auditor describing the substantial
14 renovation or new improvements, if any, that were made to the
15 property prior to the increase in assessed value.
16 SECTION 13. IC 6-1.1-15-0.8 IS ADDED TO THE INDIANA
17 CODE AS A NEW SECTION TO READ AS FOLLOWS
18 [EFFECTIVE JULY 1, 2022]: Sec. 0.8. As used in this chapter,
19 "taxpayer" means:
20 (1) an owner of the property at the time of the issuance of the
21 assessment or tax bill;
22 (2) a person statutorily or contractually obligated to pay
23 property taxes on the property; or
24 (3) a tenant obligated under a lease to reimburse the owner
25 for property taxes on the property.
26 SECTION 14. IC 6-1.1-15-17.1 IS REPEALED [EFFECTIVE
27 UPON PASSAGE]. Sec. 17.1. In the case of a change occurring after
28 February 28, 2015, in the classification of real property:
29 (1) the county assessor or township assessor must on the notice
30 required by IC 6-1.1-4-22 specify any changes in land
31 classification and the reasons for the change; and
32 (2) the county assessor or township assessor making the change
33 in the classification has the burden of proving that the change in
34 the classification is correct in any review or appeal under this
35 chapter and in any appeals taken to the Indiana board of tax
36 review or to the Indiana tax court.
37 SECTION 15. IC 6-1.1-15-17.2 IS REPEALED [EFFECTIVE
38 UPON PASSAGE]. Sec. 17.2. (a) Except as provided in subsection (d),
39 this section applies to any review or appeal of an assessment under this
40 chapter if the assessment that is the subject of the review or appeal is
41 an increase of more than five percent (5%) over the assessment for the
42 same property for the prior tax year. In calculating the change in the
HB 1260—LS 6580/DI 134 15
1 assessment for purposes of this section, the assessment to be used for
2 the prior tax year is the original assessment for that prior tax year or, if
3 applicable, the assessment for that prior tax year:
4 (1) as last corrected by an assessing official;
5 (2) as stipulated or settled by the taxpayer and the assessing
6 official; or
7 (3) as determined by the reviewing authority.
8 (b) Under this section, the county assessor or township assessor
9 making the assessment has the burden of proving that the assessment
10 is correct in any review or appeal under this chapter and in any appeals
11 taken to the Indiana board of tax review or to the Indiana tax court. If
12 a county assessor or township assessor fails to meet the burden of proof
13 under this section, the taxpayer may introduce evidence to prove the
14 correct assessment. If neither the assessing official nor the taxpayer
15 meets the burden of proof under this section, the assessment reverts to
16 the assessment for the prior tax year, which is the original assessment
17 for that prior tax year or, if applicable, the assessment for that prior tax
18 year:
19 (1) as last corrected by an assessing official;
20 (2) as stipulated or settled by the taxpayer and the assessing
21 official; or
22 (3) as determined by the reviewing authority.
23 (c) This section does not apply to an assessment if the assessment
24 that is the subject of the review or appeal is based on:
25 (1) substantial renovations or new improvements;
26 (2) zoning; or
27 (3) uses;
28 that were not considered in the assessment for the prior tax year.
29 (d) This subsection applies to real property for which the gross
30 assessed value of the real property was reduced by the assessing
31 official or reviewing authority in an appeal conducted under
32 IC 6-1.1-15. However, this subsection does not apply for an assessment
33 date if the real property was valued using the income capitalization
34 approach in the appeal. If the gross assessed value of real property for
35 an assessment date that follows the latest assessment date that was the
36 subject of an appeal described in this subsection is increased above the
37 gross assessed value of the real property for the latest assessment date
38 covered by the appeal, regardless of the amount of the increase, the
39 county assessor or township assessor (if any) making the assessment
40 has the burden of proving that the assessment is correct.
41 SECTION 16. IC 6-1.1-15-18 IS REPEALED [EFFECTIVE UPON
42 PASSAGE]. Sec. 18. (a) This section applies to an appeal to which this
HB 1260—LS 6580/DI 134 16
1 chapter applies, including any review by the board of tax review or the
2 tax court.
3 (b) This section applies to any proceeding pending or commenced
4 after June 30, 2012.
5 (c) To accurately determine market-value-in-use, a taxpayer or an
6 assessing official may:
7 (1) in a proceeding concerning residential property, introduce
8 evidence of the assessments of comparable properties located in
9 the same taxing district or within two (2) miles of a boundary of
10 the taxing district; and
11 (2) in a proceeding concerning property that is not residential
12 property, introduce evidence of the assessments of any relevant,
13 comparable property.
14 However, in a proceeding described in subdivision (2), preference shall
15 be given to comparable properties that are located in the same taxing
16 district or within two (2) miles of a boundary of the taxing district. The
17 determination of whether properties are comparable shall be made
18 using generally accepted appraisal and assessment practices.
19 SECTION 17. IC 6-1.1-15-20 IS ADDED TO THE INDIANA
20 CODE AS A NEW SECTION TO READ AS FOLLOWS
21 [EFFECTIVE UPON PASSAGE]: Sec. 20. (a) In an appeal under this
22 chapter, except as provided in subsection (b), the assessment as last
23 determined by an assessing official or the county board is
24 presumed to equal the property's true tax value until rebutted by
25 evidence presented by the parties.
26 (b) If a property's assessment increased more than five percent
27 (5%) over the property's assessment for the prior tax year, then
28 the assessment is no longer presumed to equal the property's true
29 tax value, and the assessing official has the burden to present
30 probative evidence sufficient to substantiate the true tax value.
31 (c) For purposes of this chapter, an assessment for a prior tax
32 year means the final value:
33 (1) as last corrected by an assessing official;
34 (2) as stipulated or settled by the taxpayer and the assessing
35 official; or
36 (3) as determined by a reviewing authority.
37 (d) Subsection (b) does not apply if the increase in the
38 assessment on appeal is based on:
39 (1) substantial renovations or new improvements;
40 (2) zoning; or
41 (3) uses;
42 that were not considered in the assessment for the prior tax year.
HB 1260—LS 6580/DI 134 17
1 (e) Both parties in an appeal under this chapter may present
2 evidence of the true tax value of the property, seeking to decrease
3 or increase the assessment.
4 (f) In an appeal under this chapter, the Indiana board shall, as
5 trier of fact, weigh the evidence and decide the true tax value of the
6 property as compelled by the totality of the probative evidence
7 before it. The Indiana board's determination of the property's true
8 tax value may be higher or lower than the assessment or the value
9 proposed by a party or witness. If the totality of the evidence
10 presented to the Indiana board is insufficient to determine the
11 property's true tax value in an appeal governed by subsection (a),
12 then the property's assessment is presumed to equal the property's
13 true tax value. If the totality of the evidence presented to the
14 Indiana board is insufficient to determine the property's true tax
15 value in an appeal governed by subsection (b), then the property's
16 prior year assessment is presumed to equal the property's true tax
17 value.
18 (g) The Indiana board shall hear its matters without regard to
19 motions related to notice pleading or judgments on the evidence.
20 (h) This section applies to all appeals pending on or after its
21 effective date.
22 SECTION 18. IC 6-1.1-17-1, AS AMENDED BY P.L.184-2016,
23 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JULY 1, 2022]: Sec. 1. (a) On or before August 1 of each year, the
25 county auditor shall submit a certified statement of the assessed value
26 for the ensuing year to the department of local government finance in
27 the manner prescribed by the department.
28 (b) The department of local government finance shall make the
29 certified statement available on the department's computer gateway.
30 (c) Subject to subsection (d), after the county auditor submits a
31 certified statement under subsection (a) or an amended certified
32 statement under this subsection with respect to a political subdivision
33 and before the department of local government finance certifies its
34 action with respect to the political subdivision under section 16(i) of
35 this chapter, the county auditor may amend the information concerning
36 assessed valuation included in the earlier certified statement. The
37 county auditor shall submit a certified statement amended under this
38 subsection to the department of local government finance not later
39 than September 1 in the manner prescribed by the department.
40 (d) Except as provided in subsection (e), Before the county auditor
41 makes an amendment under subsection (c), the county auditor must
42 provide an opportunity for public comment on the proposed
HB 1260—LS 6580/DI 134 18
1 amendment at a public hearing. The county auditor must give notice of
2 the hearing under IC 5-3-1. If the county auditor makes the amendment
3 as a result of information provided to the county auditor by an assessor,
4 the county auditor shall give notice of the public hearing to the
5 assessor.
6 (e) The county auditor is not required to hold a public hearing under
7 subsection (d) if:
8 (1) the amendment under subsection (c) is proposed to correct a
9 mathematical error made in the determination of the amount of
10 assessed valuation included in the earlier certified statement;
11 (2) the amendment under subsection (c) is proposed to add to the
12 amount of assessed valuation included in the earlier certified
13 statement assessed valuation of omitted property discovered after
14 the county auditor sent the earlier certified statement; or
15 (3) the county auditor determines that the amendment under
16 subsection (c) will not result in an increase in the tax rate or tax
17 rates of the political subdivision.
18 (f) (e) Beginning in 2018, each county auditor shall submit to the
19 department of local government finance parcel level data of certified
20 net assessed values as required by the department. A county auditor
21 shall submit the parcel level data in the manner and format required by
22 the department and according to a schedule determined by the
23 department.
24 SECTION 19. IC 6-1.1-18-12, AS AMENDED BY P.L.86-2018,
25 SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
26 JULY 1, 2022]: Sec. 12. (a) For purposes of this section, "maximum
27 rate" refers to the maximum:
28 (1) property tax rate or rates; or
29 (2) special benefits tax rate or rates;
30 referred to in the statutes listed in subsection (d).
31 (b) The maximum rate for taxes first due and payable after 2003 is
32 the maximum rate that would have been determined under subsection
33 (e) for taxes first due and payable in 2003 if subsection (e) had applied
34 for taxes first due and payable in 2003.
35 (c) The maximum rate must be adjusted each year to account for the
36 change in assessed value of real property that results from:
37 (1) an annual adjustment of the assessed value of real property
38 under IC 6-1.1-4-4.5; or
39 (2) a reassessment under a county's reassessment plan prepared
40 under IC 6-1.1-4-4.2.
41 (d) The statutes to which subsection (a) refers are:
42 (1) IC 8-10-5-17 (for taxes due and payable before January 1,
HB 1260—LS 6580/DI 134 19
1 2023);
2 (2) IC 8-22-3-11;
3 (3) IC 8-22-3-25 (for taxes due and payable before January 1,
4 2023);
5 (4) IC 12-29-1-1;
6 (5) IC 12-29-1-2;
7 (6) IC 12-29-1-3;
8 (7) IC 12-29-3-6;
9 (8) IC 13-21-3-12;
10 (9) IC 13-21-3-15;
11 (10) IC 14-27-6-30;
12 (11) IC 14-33-7-3;
13 (12) IC 14-33-21-5 (for taxes due and payable before January
14 1, 2023);
15 (13) IC 15-14-7-4;
16 (14) IC 15-14-9-1;
17 (15) IC 15-14-9-2;
18 (16) IC 16-20-2-18;
19 (17) IC 16-20-4-27;
20 (18) IC 16-20-7-2;
21 (19) IC 16-22-14;
22 (20) IC 16-23-1-29;
23 (21) IC 16-23-3-6;
24 (22) IC 16-23-4-2;
25 (23) IC 16-23-5-6;
26 (24) IC 16-23-7-2;
27 (25) IC 16-23-8-2;
28 (26) IC 16-23-9-2;
29 (27) IC 16-41-15-5;
30 (28) IC 16-41-33-4;
31 (29) IC 20-46-2-3 (before its repeal on January 1, 2009);
32 (30) IC 20-46-6-5 (before its repeal on January 1, 2019);
33 (31) IC 20-49-2-10;
34 (32) IC 36-1-19-1;
35 (33) IC 23-14-66-2;
36 (34) IC 23-14-67-3;
37 (35) IC 36-7-13-4;
38 (36) IC 36-7-14-28;
39 (37) IC 36-7-15.1-16;
40 (38) IC 36-8-19-8.5 (for taxes due and payable before January
41 1, 2023);
42 (39) IC 36-9-6.1-2;
HB 1260—LS 6580/DI 134 20
1 (40) IC 36-9-17.5-4 (for taxes due and payable before January
2 1, 2023);
3 (41) IC 36-9-27-73;
4 (42) IC 36-9-29-31;
5 (43) IC 36-9-29.1-15;
6 (44) IC 36-10-6-2;
7 (45) IC 36-10-7-7;
8 (46) IC 36-10-7-8;
9 (47) IC 36-10-7.5-19 (for taxes due and payable before
10 January 1, 2023);
11 (48) IC 36-10-13-5 (before the power to impose a levy was
12 removed on January 1, 2019);
13 (49) IC 36-10-13-7 (before the power to impose a levy was
14 removed on January 1, 2019);
15 (50) IC 36-10-14-4 (before its repeal on January 1, 2019);
16 (51) IC 36-12-7-7;
17 (52) IC 36-12-7-8;
18 (53) IC 36-12-12-10;
19 (54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and
20 payable before January 1, 2023); and
21 (55) any statute enacted after December 31, 2003, that:
22 (A) establishes a maximum rate for any part of the:
23 (i) property taxes; or
24 (ii) special benefits taxes;
25 imposed by a political subdivision; and
26 (B) does not exempt the maximum rate from the adjustment
27 under this section.
28 (e) For property tax rates imposed for property taxes first due and
29 payable after December 31, 2013, the new maximum rate under a
30 statute listed in subsection (d) is the tax rate determined under STEP
31 EIGHT of the following STEPS:
32 STEP ONE: Determine the maximum rate for the political
33 subdivision levying a property tax or special benefits tax under
34 the statute for the previous calendar year.
35 STEP TWO: Determine the actual percentage change (rounded to
36 the nearest one-hundredth percent (0.01%)) in the assessed value
37 of the taxable property from the previous calendar year to the year
38 in which the affected property taxes will be imposed.
39 STEP THREE: Determine the three (3) calendar years that
40 immediately precede the year in which the affected property taxes
41 will be imposed.
42 STEP FOUR: Compute separately, for each of the calendar years
HB 1260—LS 6580/DI 134 21
1 determined in STEP THREE, the actual percentage change
2 (rounded to the nearest one-hundredth percent (0.01%)) in the
3 assessed value (before the adjustment, if any, under
4 IC 6-1.1-4-4.5) of the taxable property from the preceding year.
5 STEP FIVE: Divide the sum of the three (3) quotients computed
6 in STEP FOUR by three (3).
7 STEP SIX: Determine the greater of the following:
8 (A) Zero (0).
9 (B) The STEP FIVE result.
10 STEP SEVEN: Determine the greater of the following:
11 (A) Zero (0).
12 (B) The result of the STEP TWO percentage minus the STEP
13 SIX percentage, if any.
14 STEP EIGHT: Determine the quotient of the STEP ONE tax rate
15 divided by the sum of one (1) plus the STEP SEVEN percentage,
16 if any.
17 (f) The department of local government finance shall compute the
18 maximum rate allowed under subsection (e) and provide the rate to
19 each political subdivision with authority to levy a tax under a statute
20 listed in subsection (d).
21 SECTION 20. IC 6-1.1-18.5-13, AS AMENDED BY P.L.159-2020,
22 SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
23 JULY 1, 2022]: Sec. 13. (a) With respect to an appeal filed under
24 section 12 of this chapter, the department may find that a civil taxing
25 unit should receive any one (1) or more of the following types of relief:
26 (1) Permission to the civil taxing unit to increase its levy in excess
27 of the limitations established under section 3 or 25 of this chapter,
28 as applicable, if in the judgment of the department the increase is
29 reasonably necessary due to increased costs of the civil taxing
30 unit resulting from annexation, consolidation, or other extensions
31 of governmental services by the civil taxing unit to additional
32 geographic areas. With respect to annexation, consolidation, or
33 other extensions of governmental services in a calendar year, if
34 those increased costs are incurred by the civil taxing unit in that
35 calendar year and more than one (1) immediately succeeding
36 calendar year, the unit may appeal under section 12 of this chapter
37 for permission to increase its levy under this subdivision based on
38 those increased costs in any of the following:
39 (A) The first calendar year in which those costs are incurred.
40 (B) One (1) or more of the immediately succeeding four (4)
41 calendar years.
42 (2) Permission to the civil taxing unit to increase its levy in excess
HB 1260—LS 6580/DI 134 22
1 of the limitations established under section 3 or 25 of this chapter,
2 as applicable, if the department finds that the quotient determined
3 under STEP SIX of the following formula is equal to or greater
4 than one and two-hundredths (1.02):
5 STEP ONE: Determine the three (3) calendar years that most
6 immediately precede the ensuing calendar year.
7 STEP TWO: Compute separately, for each of the calendar
8 years determined in STEP ONE, the quotient (rounded to the
9 nearest ten-thousandth (0.0001)) of the sum of the civil taxing
10 unit's total assessed value of all taxable property and:
11 (i) for a particular calendar year before 2007, the total
12 assessed value of property tax deductions in the unit under
13 IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the particular
14 calendar year; or
15 (ii) for a particular calendar year after 2006, the total
16 assessed value of property tax deductions that applied in the
17 unit under IC 6-1.1-12-42 in 2006 plus for a particular
18 calendar year after 2009, the total assessed value of property
19 tax deductions that applied in the unit under
20 IC 6-1.1-12-37.5 in 2008;
21 divided by the sum determined under this STEP for the
22 calendar year immediately preceding the particular calendar
23 year.
24 STEP THREE: Divide the sum of the three (3) quotients
25 computed in STEP TWO by three (3).
26 STEP FOUR: Compute separately, for each of the calendar
27 years determined in STEP ONE, the quotient (rounded to the
28 nearest ten-thousandth (0.0001)) of the sum of the total
29 assessed value of all taxable property in all counties and:
30 (i) for a particular calendar year before 2007, the total
31 assessed value of property tax deductions in all counties
32 under IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the
33 particular calendar year; or
34 (ii) for a particular calendar year after 2006, the total
35 assessed value of property tax deductions that applied in all
36 counties under IC 6-1.1-12-42 in 2006 plus for a particular
37 calendar year after 2009, the total assessed value of property
38 tax deductions that applied in the unit under
39 IC 6-1.1-12-37.5 in 2008;
40 divided by the sum determined under this STEP for the
41 calendar year immediately preceding the particular calendar
42 year.
HB 1260—LS 6580/DI 134 23
1 STEP FIVE: Divide the sum of the three (3) quotients
2 computed in STEP FOUR by three (3).
3 STEP SIX: Divide the STEP THREE amount by the STEP
4 FIVE amount.
5 The civil taxing unit may increase its levy by a percentage not
6 greater than the percentage by which the STEP THREE amount
7 exceeds the percentage by which the civil taxing unit may
8 increase its levy under section 3 or 25 of this chapter, as
9 applicable, based on the maximum levy growth quotient
10 determined under section 2 of this chapter.
11 (3) A levy increase may be granted under this subdivision only for
12 property taxes first due and payable after December 31, 2008.
13 Permission to a civil taxing unit to increase its levy in excess of
14 the limitations established under section 3 or 25 of this chapter,
15 as applicable, if the civil taxing unit cannot carry out its
16 governmental functions for an ensuing calendar year under the
17 levy limitations imposed by section 3 or 25 of this chapter, as
18 applicable, due to a natural disaster, an accident, or another
19 unanticipated emergency.
20 (b) The department of local government finance shall increase the
21 maximum permissible ad valorem property tax levy under section 3 of
22 this chapter for the city of Goshen for 2012 and thereafter by an
23 amount equal to the greater of zero (0) or the result of:
24 (1) the city's total pension costs in 2009 for the 1925 police
25 pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
26 (IC 36-8-7); minus
27 (2) the sum of:
28 (A) the total amount of state funds received in 2009 by the city
29 and used to pay benefits to members of the 1925 police
30 pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
31 (IC 36-8-7); plus
32 (B) any previous permanent increases to the city's levy that
33 were authorized to account for the transfer to the state of the
34 responsibility to pay benefits to members of the 1925 police
35 pension fund (IC 36-8-6) and the 1937 firefighters' pension
36 fund (IC 36-8-7).
37 SECTION 21. IC 6-1.1-20-3.6, AS AMENDED BY P.L.38-2021,
38 SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2022]: Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8
40 of this chapter, this section applies only to a controlled project
41 described in section 3.5(a) of this chapter.
42 (b) If a sufficient petition requesting the application of the local
HB 1260—LS 6580/DI 134 24
1 public question process has been filed as set forth in section 3.5 of this
2 chapter, a political subdivision may not impose property taxes to pay
3 debt service on bonds or lease rentals on a lease for a controlled project
4 unless the political subdivision's proposed debt service or lease rental
5 is approved in an election on a local public question held under this
6 section.
7 (c) Except as provided in subsection (k), the following question
8 shall be submitted to the eligible voters at the election conducted under
9 this section:
10 "Shall ________ (insert the name of the political subdivision)
11 increase property taxes paid to the _______ (insert the type of
12 taxing unit) by homeowners and businesses? If this public
13 question is approved by the voters, the average property tax paid
14 to the _______ (insert the type of taxing unit) per year on a
15 residence would increase by ______% (insert the estimated
16 average percentage of property tax increase paid to the political
17 subdivision on a residence within the political subdivision as
18 determined under subsection (n)) and the average property tax
19 paid to the _____ (insert the type of taxing unit) per year on a
20 business property would increase by ______% (insert the
21 estimated average percentage of property tax increase paid to the
22 political subdivision on a business property within the political
23 subdivision as determined under subsection (o)). The political
24 subdivision may issue bonds or enter into a lease to ________
25 (insert a brief description of the controlled project), which is
26 estimated to cost _______ (insert the total cost of the project)
27 over ______ (insert number of years to bond maturity or
28 termination of lease) years. The most recent property tax
29 referendum within the boundaries of the political subdivision for
30 which this public question is being considered was proposed by
31 ________ (insert name of political subdivision) in ______ (insert
32 year of most recent property tax referendum) and ________
33 (insert whether the measure passed or failed).".
34 The public question must appear on the ballot in the form approved by
35 the county election board. If the political subdivision proposing to issue
36 bonds or enter into a lease is located in more than one (1) county, the
37 county election board of each county shall jointly approve the form of
38 the public question that will appear on the ballot in each county. The
39 form approved by the county election board may differ from the
40 language certified to the county election board by the county auditor.
41 If the county election board approves the language of a public question
42 under this subsection, the county election board shall submit the
HB 1260—LS 6580/DI 134 25
1 language and the certification of the county auditor described in
2 subsection (p) to the department of local government finance for
3 review.
4 (d) The department of local government finance shall review the
5 language of the public question to evaluate whether the description of
6 the controlled project is accurate and is not biased against either a vote
7 in favor of the controlled project or a vote against the controlled
8 project. The department of local government finance shall post the
9 estimated average percentage of property tax increases to be paid to a
10 political subdivision on a residence and business property that are
11 certified by the county auditor under subsection (p) on the department's
12 Internet web site. The department of local government finance may
13 either approve the ballot language as submitted or recommend that the
14 ballot language be modified as necessary to ensure that the description
15 of the controlled project is accurate and is not biased. The department
16 of local government finance shall certify its approval or
17 recommendations to the county auditor and the county election board
18 not more than ten (10) days after the language of the public question is
19 submitted to the department for review. If the department of local
20 government finance recommends a modification to the ballot language,
21 the county election board shall, after reviewing the recommendations
22 of the department of local government finance, submit modified ballot
23 language to the department for the department's approval or
24 recommendation of any additional modifications. The public question
25 may not be certified by the county auditor under subsection (e) unless
26 the department of local government finance has first certified the
27 department's final approval of the ballot language for the public
28 question.
29 (e) The county auditor shall certify the finally approved public
30 question under IC 3-10-9-3 to the county election board of each county
31 in which the political subdivision is located. The certification must
32 occur not later than noon:
33 (1) seventy-four (74) days before a primary election if the public
34 question is to be placed on the primary or municipal primary
35 election ballot; or
36 (2) August 1 if the public question is to be placed on the general
37 or municipal election ballot.
38 Subject to the certification requirements and deadlines under this
39 subsection and except as provided in subsection (j), the public question
40 shall be placed on the ballot at the next primary election, general
41 election or municipal election in which all voters of the political
42 subdivision are entitled to vote. However, if a primary election, general
HB 1260—LS 6580/DI 134 26
1 election, or municipal election will not be held during the first year in
2 which the public question is eligible to be placed on the ballot under
3 this section and if the political subdivision requests the public question
4 to be placed on the ballot at a special election, the public question shall
5 be placed on the ballot at a special election to be held on the first
6 Tuesday after the first Monday in May or November of the year. The
7 certification must occur not later than noon seventy-four (74) days
8 before a special election to be held in May (if the special election is to
9 be held in May) or noon on August 1 (if the special election is to be
10 held in November). The fiscal body of the political subdivision that
11 requests the special election shall pay the costs of holding the special
12 election. The county election board shall give notice under IC 5-3-1 of
13 a special election conducted under this subsection. A special election
14 conducted under this subsection is under the direction of the county
15 election board. The county election board shall take all steps necessary
16 to carry out the special election.
17 (f) The circuit court clerk shall certify the results of the public
18 question to the following:
19 (1) The county auditor of each county in which the political
20 subdivision is located.
21 (2) The department of local government finance.
22 (g) Subject to the requirements of IC 6-1.1-18.5-8, the political
23 subdivision may issue the proposed bonds or enter into the proposed
24 lease rental if a majority of the eligible voters voting on the public
25 question vote in favor of the public question.
26 (h) If a majority of the eligible voters voting on the public question
27 vote in opposition to the public question, both of the following apply:
28 (1) The political subdivision may not issue the proposed bonds or
29 enter into the proposed lease rental.
30 (2) Another public question under this section on the same or a
31 substantially similar project may not be submitted to the voters
32 earlier than:
33 (A) except as provided in clause (B), seven hundred (700)
34 days after the date of the public question; or
35 (B) three hundred fifty (350) days after the date of the election,
36 if a petition that meets the requirements of subsection (m) is
37 submitted to the county auditor.
38 (i) IC 3, to the extent not inconsistent with this section, applies to an
39 election held under this section.
40 (j) A political subdivision may not divide a controlled project in
41 order to avoid the requirements of this section and section 3.5 of this
42 chapter. A person that owns property within a political subdivision or
HB 1260—LS 6580/DI 134 27
1 a person that is a registered voter residing within a political subdivision
2 may file a petition with the department of local government finance
3 objecting that the political subdivision has divided a controlled project
4 into two (2) or more capital projects in order to avoid the requirements
5 of this section and section 3.5 of this chapter. The petition must be filed
6 not more than ten (10) days after the political subdivision gives notice
7 of the political subdivision's decision under section 3.5 of this chapter
8 or a determination under section 5 of this chapter to issue bonds or
9 enter into leases for a capital project that the person believes is the
10 result of a division of a controlled project that is prohibited by this
11 subsection. If the department of local government finance receives a
12 petition under this subsection, the department shall not later than thirty
13 (30) days after receiving the petition make a final determination on the
14 issue of whether the political subdivision divided a controlled project
15 in order to avoid the requirements of this section and section 3.5 of this
16 chapter. If the department of local government finance determines that
17 a political subdivision divided a controlled project in order to avoid the
18 requirements of this section and section 3.5 of this chapter and the
19 political subdivision continues to desire to proceed with the project, the
20 political subdivision may appeal the determination of the department
21 of local government finance to the Indiana board of tax review. A
22 political subdivision shall be considered to have divided a capital
23 project in order to avoid the requirements of this section and section
24 3.5 of this chapter if the result of one (1) or more of the subprojects
25 cannot reasonably be considered an independently desirable end in
26 itself without reference to another capital project. This subsection does
27 not prohibit a political subdivision from undertaking a series of capital
28 projects in which the result of each capital project can reasonably be
29 considered an independently desirable end in itself without reference
30 to another capital project.
31 (k) This subsection applies to a political subdivision for which a
32 petition requesting a public question has been submitted under section
33 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
34 the political subdivision may adopt a resolution to withdraw a
35 controlled project from consideration in a public question. If the
36 legislative body provides a certified copy of the resolution to the county
37 auditor and the county election board not later than sixty-three (63)
38 days before the election at which the public question would be on the
39 ballot, the public question on the controlled project shall not be placed
40 on the ballot and the public question on the controlled project shall not
41 be held, regardless of whether the county auditor has certified the
42 public question to the county election board. If the withdrawal of a
HB 1260—LS 6580/DI 134 28
1 public question under this subsection requires the county election
2 board to reprint ballots, the political subdivision withdrawing the
3 public question shall pay the costs of reprinting the ballots. If a political
4 subdivision withdraws a public question under this subsection that
5 would have been held at a special election and the county election
6 board has printed the ballots before the legislative body of the political
7 subdivision provides a certified copy of the withdrawal resolution to
8 the county auditor and the county election board, the political
9 subdivision withdrawing the public question shall pay the costs
10 incurred by the county in printing the ballots. If a public question on a
11 controlled project is withdrawn under this subsection, a public question
12 under this section on the same controlled project or a substantially
13 similar controlled project may not be submitted to the voters earlier
14 than three hundred fifty (350) days after the date the resolution
15 withdrawing the public question is adopted.
16 (l) If a public question regarding a controlled project is placed on
17 the ballot to be voted on at an election under this section, the political
18 subdivision shall submit to the department of local government finance,
19 at least thirty (30) days before the election, the following information
20 regarding the proposed controlled project for posting on the
21 department's Internet web site:
22 (1) The cost per square foot of any buildings being constructed as
23 part of the controlled project.
24 (2) The effect that approval of the controlled project would have
25 on the political subdivision's property tax rate.
26 (3) The maximum term of the bonds or lease.
27 (4) The maximum principal amount of the bonds or the maximum
28 lease rental for the lease.
29 (5) The estimated interest rates that will be paid and the total
30 interest costs associated with the bonds or lease.
31 (6) The purpose of the bonds or lease.
32 (7) In the case of a controlled project proposed by a school
33 corporation:
34 (A) the current and proposed square footage of school building
35 space per student;
36 (B) enrollment patterns within the school corporation; and
37 (C) the age and condition of the current school facilities.
38 (m) If a majority of the eligible voters voting on the public question
39 vote in opposition to the public question, a petition may be submitted
40 to the county auditor to request that the limit under subsection
41 (h)(2)(B) apply to the holding of a subsequent public question by the
42 political subdivision. If such a petition is submitted to the county
HB 1260—LS 6580/DI 134 29
1 auditor and is signed by the lesser of:
2 (1) five hundred (500) persons who are either owners of property
3 within the political subdivision or registered voters residing
4 within the political subdivision; or
5 (2) five percent (5%) of the registered voters residing within the
6 political subdivision;
7 the limit under subsection (h)(2)(B) applies to the holding of a second
8 public question by the political subdivision and the limit under
9 subsection (h)(2)(A) does not apply to the holding of a second public
10 question by the political subdivision.
11 (n) At the request of a political subdivision that proposes to impose
12 property taxes to pay debt service on bonds or lease rentals on a lease
13 for a controlled project, the county auditor of a county in which the
14 political subdivision is located shall determine the estimated average
15 percentage of property tax increase on a homestead to be paid to the
16 political subdivision that must be included in the public question under
17 subsection (c) as follows:
18 STEP ONE: Determine the average assessed value of a homestead
19 located within the political subdivision.
20 STEP TWO: For purposes of determining the net assessed value
21 of the average homestead located within the political subdivision,
22 subtract:
23 (A) an amount for the homestead standard deduction under
24 IC 6-1.1-12-37 as if the homestead described in STEP ONE
25 was eligible for the deduction; and
26 (B) an amount for the supplemental homestead deduction
27 under IC 6-1.1-12-37.5 as if the homestead described in STEP
28 ONE was eligible for the deduction;
29 from the result of STEP ONE.
30 STEP THREE: Divide the result of STEP TWO by one hundred
31 (100).
32 STEP FOUR: Determine the overall average tax rate per one
33 hundred dollars ($100) of assessed valuation for the current year
34 imposed on property located within the political subdivision.
35 STEP FIVE: For purposes of determining net property tax liability
36 of the average homestead located within the political subdivision:
37 (A) multiply the result of STEP THREE by the result of STEP
38 FOUR; and
39 (B) as appropriate, apply any currently applicable county
40 property tax credit rates and the credit for excessive property
41 taxes under IC 6-1.1-20.6-7.5(a)(1).
42 STEP SIX: Determine the amount of the political subdivision's
HB 1260—LS 6580/DI 134 30
1 part of the result determined in STEP FIVE.
2 STEP SEVEN: Determine the estimated tax rate that will be
3 imposed if the public question is approved by the voters.
4 STEP EIGHT: Multiply the result of STEP SEVEN by the result
5 of STEP THREE.
6 STEP NINE: Divide the result of STEP EIGHT by the result of
7 STEP SIX, expressed as a percentage.
8 (o) At the request of a political subdivision that proposes to impose
9 property taxes to pay debt service on bonds or lease rentals on a lease
10 for a controlled project, the county auditor of a county in which the
11 political subdivision is located shall determine the estimated average
12 percentage of property tax increase on a business property to be paid
13 to the political subdivision that must be included in the public question
14 under subsection (c) as follows:
15 STEP ONE: Determine the average assessed value of a homestead
16 business property located within the political subdivision.
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 political subdivision.
22 STEP FOUR: For purposes of determining net property tax
23 liability of the average business property located within the
24 political subdivision:
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 political subdivision's
32 part of the result determined in STEP FOUR.
33 STEP SIX: Determine the estimated tax rate that will be imposed
34 if the public question is approved by the voters.
35 STEP SEVEN: Multiply the result of STEP TWO by the result of
36 STEP SIX.
37 STEP EIGHT: Divide the result of STEP SEVEN by the result of
38 STEP FIVE, expressed as a percentage.
39 (p) The county auditor shall certify the estimated average
40 percentage of property tax increase on a homestead to be paid to the
41 political subdivision determined under subsection (n), and the
42 estimated average percentage of property tax increase on a business
HB 1260—LS 6580/DI 134 31
1 property to be paid to the political subdivision determined under
2 subsection (o), in a manner prescribed by the department of local
3 government finance, and provide the certification to the political
4 subdivision that proposes to impose property taxes. The political
5 subdivision shall provide the certification to the county election board
6 and include the estimated average percentages in the language of the
7 public question at the time the language of the public question is
8 submitted to the county election board for approval as described in
9 subsection (c).
10 SECTION 22. IC 6-1.1-20.6-8.5, AS AMENDED BY P.L.159-2020,
11 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
12 JULY 1, 2022]: Sec. 8.5. (a) This section applies to an individual who:
13 (1) qualified for a standard deduction granted under
14 IC 6-1.1-12-37 for the individual's homestead property in the
15 immediately preceding calendar year (or was married at the time
16 of death to a deceased spouse who qualified for a standard
17 deduction granted under IC 6-1.1-12-37 for the individual's
18 homestead property in the immediately preceding calendar year);
19 (2) qualifies for a standard deduction granted under
20 IC 6-1.1-12-37 for the same homestead property in the current
21 calendar year;
22 (3) is or will be at least sixty-five (65) years of age on or before
23 December 31 of the calendar year immediately preceding the
24 current calendar year; and
25 (4) had:
26 (A) in the case of an individual who filed a single return,
27 adjusted gross income (as defined in Section 62 of the Internal
28 Revenue Code) not exceeding thirty thousand dollars
29 ($30,000); or
30 (B) in the case of an individual who filed a joint income tax
31 return with the individual's spouse, combined adjusted gross
32 income (as defined in Section 62 of the Internal Revenue
33 Code) not exceeding forty thousand dollars ($40,000);
34 for the calendar year preceding by two (2) years the calendar year
35 in which property taxes are first due and payable.
36 (b) Except as provided in subsection (g), this section does not apply
37 if:
38 (1) for an individual who received a credit under this section
39 before January 1, 2020, the gross assessed value of the homestead
40 on the assessment date for which property taxes are imposed is at
41 least two hundred thousand dollars ($200,000); or
42 (2) for an individual who initially applies for a credit under this
HB 1260—LS 6580/DI 134 32
1 section after December 31, 2019, the assessed value of the
2 individual's Indiana real property is at least two hundred thousand
3 dollars ($200,000).
4 (c) An individual is entitled to an additional credit under this section
5 for property taxes first due and payable for a calendar year on a
6 homestead if:
7 (1) the individual and the homestead qualify for the credit under
8 subsection (a) for the calendar year;
9 (2) the homestead is not disqualified for the credit under
10 subsection (b) for the calendar year; and
11 (3) the filing requirements under subsection (e) are met.
12 (d) The amount of the credit is equal to the greater of zero (0) or the
13 result of:
14 (1) the property tax liability first due and payable on the
15 homestead property for the calendar year; minus
16 (2) the result of:
17 (A) the property tax liability first due and payable on the
18 qualified homestead property for the immediately preceding
19 year after the application of the credit granted under this
20 section for that year; multiplied by
21 (B) one and two hundredths (1.02).
22 However, property tax liability imposed on any improvements to or
23 expansion of the homestead property after the assessment date for
24 which property tax liability described in subdivision (2) was imposed
25 shall not be considered in determining the credit granted under this
26 section in the current calendar year.
27 (e) Applications for a credit under this section shall be filed in the
28 manner provided for an application for a deduction under
29 IC 6-1.1-12-9. However, an individual who remains eligible for the
30 credit in the following year is not required to file a statement to apply
31 for the credit in the following year. An individual who receives a credit
32 under this section in a particular year and who becomes ineligible for
33 the credit in the following year shall notify the auditor of the county in
34 which the homestead is located of the individual's ineligibility not later
35 than sixty (60) days after the individual becomes ineligible.
36 (f) The auditor of each county shall, in a particular year, apply a
37 credit provided under this section to each individual who received the
38 credit in the preceding year unless the auditor determines that the
39 individual is no longer eligible for the credit.
40 (g) For purposes of determining the:
41 (1) assessed value of the homestead on the assessment date for
42 which property taxes are imposed under subsection (b)(1); or
HB 1260—LS 6580/DI 134 33
1 (2) assessed value of the individual's Indiana real property under
2 subsection (b)(2);
3 for an individual who has received a credit under this section in a
4 particular previous year, increases in assessed value that occur after
5 the later of December 31, 2019, or the first year that the individual has
6 received the credit are not considered unless the increase in assessed
7 value is attributable to physical improvements to the property.
8 substantial renovation or new improvements. Where there is an
9 increase in assessed value for purposes of the credit under this
10 section, the assessor shall provide a report to the county auditor
11 describing the substantial renovation or new improvements, if any,
12 that were made to the property prior to the increase in assessed
13 value.
14 SECTION 23. IC 6-1.1-28-12, AS AMENDED BY P.L.121-2019,
15 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2022]: Sec. 12. (a) This section applies beginning January 1,
17 2016.
18 (b) Each county property tax assessment board of appeals (referred
19 to as the "county PTABOA" in this section) shall submit annually a
20 report of the notices for an appeal appeals filed with the county
21 PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the
22 department of local government finance, the Indiana board of tax
23 review, and the legislative services agency before April 1 January 15
24 of each year. A report submitted to the legislative services agency must
25 be in an electronic format under IC 5-14-6.
26 (c) The report required by subsection (b) must include the following
27 information:
28 (1) The total number of notices appeals filed with the county
29 PTABOA.
30 (2) The notices, appeals, either filed or pending during the year,
31 that were resolved during the year by a preliminary informal
32 meeting under IC 6-1.1-15-1.2.
33 (3) The notices, appeals, either filed or pending during the year,
34 in which a hearing was conducted during the year by the county
35 PTABOA under IC 6-1.1-15-1.2.
36 (4) The number of written decisions issued during the year by the
37 county PTABOA under IC 6-1.1-15-1.2(j).
38 (5) The number of notices appeals pending with the county
39 PTABOA on December 31 of the reporting year.
40 (6) The number of appeals resolved through a preliminary
41 informal meeting under IC 6-1.1-15-1.2 that were:
42 (A) resolved in favor of the taxpayer;
HB 1260—LS 6580/DI 134 34
1 (B) resolved in favor of the assessor; or
2 (C) resolved in some other manner.
3 (7) The number of appeals resolved through a written decision
4 issued during the year by the county PTABOA under
5 IC 6-1.1-15-1.2(j) that were:
6 (A) resolved in favor of the taxpayer;
7 (B) resolved in favor of the assessor; or
8 (C) resolved in some other manner.
9 (8) The total number of parcels in the county.
10 (9) The total reduction in assessed valuations requested by
11 appellants in the reporting year.
12 (10) The total reduction in assessed valuations approved by
13 the county PTABOA in the reporting year.
14 (11) The average length of time for an appeal in the reporting
15 year.
16 (12) The number of appeals for:
17 (A) agricultural parcels;
18 (B) residential parcels;
19 (C) commercial parcels;
20 (D) industrial parcels;
21 (E) utility parcels;
22 (F) exempt parcels; and
23 (G) mobile or manufactured homes.
24 (13) The number of appeals withdrawn.
25 (14) The number of appeals where a taxpayer is represented
26 by:
27 (A) a tax representative; or
28 (B) an attorney.
29 (15) Any other information as required by the department of
30 local government finance.
31 The report may not include any confidential information.
32 (d) A multiple county PTABOA shall submit a separate report under
33 this section for each county participating in the multiple county
34 PTABOA. A report filed under this subsection for a county
35 participating in a multiple county PTABOA must provide information
36 on the notices appeals that originated within the county.
37 SECTION 24. IC 6-1.1-35.7-2, AS AMENDED BY P.L.232-2017,
38 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2022]: Sec. 2. As used in this chapter, "tax representative"
40 means a person who represents another person at a proceeding before
41 the property tax assessment board of appeals or the department. The
42 term does not include:
HB 1260—LS 6580/DI 134 35
1 (1) the owner of the property (or person liable for the taxes under
2 IC 6-1.1-2-4) that is the subject of the appeal;
3 (2) an individual who is appointed as provided in
4 IC 6-1.1-15-17.3(e) to represent the owner of the property
5 concerning the appeal;
6 (3) a permanent full-time employee of the owner of the property
7 (or person liable for the taxes under IC 6-1.1-2-4) who is the
8 subject of the appeal;
9 (4) a representative of a local unit of government appearing on
10 behalf of the unit;
11 (5) a certified public accountant, when the certified public
12 accountant is representing a client in a matter that relates only to
13 personal property taxation; or
14 (6) an attorney who is a member in good standing of the Indiana
15 bar or any person who is a member in good standing of any other
16 state bar and who has been granted leave by the department to
17 appear pro hac vice. temporary admission to the Indiana bar
18 in order to represent a party before the property tax
19 assessment board of appeals or the department.
20 SECTION 25. IC 6-1.1-35.7-4, AS AMENDED BY P.L.178-2021,
21 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
22 JULY 1, 2022]: Sec. 4. (a) A township assessor, a county assessor, an
23 employee of the township assessor or county assessor, or an appraiser:
24 (1) must be competent to perform a particular assessment;
25 (2) must acquire the necessary competency to perform the
26 assessment; or
27 (3) shall contract with an appraiser who demonstrates competency
28 to do the assessment.
29 (b) If a taxpayer has reason to believe that the township assessor, the
30 county assessor, an employee of the township assessor or county
31 assessor, or an appraiser has violated subsection (a) or section 3 of this
32 chapter, the taxpayer may submit a written complaint to the
33 department. The department shall respond in writing to the complaint
34 within thirty (30) days.
35 (c) The department may not review a written complaint
36 submitted under subsection (b) if the complaint is related to a
37 matter that is under appeal.
38 (c) (d) The department may revoke the certification of a township
39 assessor, a county assessor, an employee of the township assessor or
40 county assessor, or an appraiser under 50 IAC 15 for gross
41 incompetence in the performance of an assessment.
42 (d) (e) An individual whose certification is revoked by the
HB 1260—LS 6580/DI 134 36
1 department under subsection (c) (d) may appeal the department's
2 decision to the certification appeal board established under subsection
3 (e). (f). A decision of the certification appeal board may be appealed to
4 the tax court in the same manner that a final determination of the
5 department may be appealed under IC 33-26.
6 (e) (f) The certification appeal board is established for the sole
7 purpose of conducting appeals under this section. The board consists
8 of the following seven (7) members:
9 (1) Two (2) representatives of the department appointed by the
10 commissioner of the department.
11 (2) Two (2) individuals appointed by the governor. The
12 individuals must be township or county assessors.
13 (3) Two (2) individuals appointed by the governor. The
14 individuals must be licensed appraisers.
15 (4) One (1) individual appointed by the governor. The individual
16 must be a resident of Indiana.
17 The commissioner of the department shall designate a member
18 appointed under subdivision (1) as the chairperson of the board. Not
19 more than four (4) members of the board may be members of the same
20 political party. Each member of the board serves at the pleasure of the
21 appointing authority.
22 (f) (g) The certification appeal board shall meet as often as is
23 necessary to properly perform its duties. Each member of the board is
24 entitled to the following:
25 (1) The salary per diem provided under IC 4-10-11-2.1(b).
26 (2) Reimbursement for traveling expenses as provided under
27 IC 4-13-1-4.
28 (3) Other expenses actually incurred in connection with the
29 member's duties as provided in the state policies and procedures
30 established by the Indiana department of administration and
31 approved by the budget agency.
32 SECTION 26. IC 8-22-2-18.5, AS AMENDED BY P.L.61-2012,
33 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
34 JULY 1, 2022]: Sec. 18.5. (a) The board may negotiate terms and
35 borrow money from any source for the payment of the costs of airport
36 capital improvements, including the acquisition of real property or
37 construction or improvement of revenue producing buildings or
38 facilities located on an airport and owned and operated by the eligible
39 entity, subject to the following requirements:
40 (1) The loan contract must be approved by resolution of the board
41 and the fiscal body of the eligible entity that established the
42 board.
HB 1260—LS 6580/DI 134 37
1 (2) The loan contract must provide for the repayment of the loan
2 in not more than forty (40) years.
3 (3) The loan contract must state that the indebtedness is that of
4 the board, is payable solely from revenues of the board that are
5 derived from either airport operations or from revenue bonds, and
6 may not be paid by a tax levied on property located within the
7 district.
8 (4) The loan contract must be submitted to the department of local
9 government finance, which may approve, disapprove, or reduce
10 the amount of the proposed loan contract. The department of local
11 government finance must make a decision on the loan contract
12 within thirty (30) days after the contract is submitted for review.
13 The action taken by the department of local government finance
14 on the proposed loan contract is final.
15 (b) A loan contract issued under this chapter is issued for essential
16 public and governmental purposes. A loan contract, the interest on the
17 contract, the proceeds received by a holder from the sale of a loan
18 contract to the extent of the holder's cost of acquisition, proceeds
19 received upon redemption before maturity, proceeds received at
20 maturity, and the receipt of the interest and proceeds are exempt from
21 taxation as provided in IC 6-8-5.
22 (c) After a board enters into a loan contract, the board may use
23 funds received from state or federal grants to satisfy the repayment of
24 part or all of the loan contract.
25 SECTION 27. IC 8-22-3.5-9, AS AMENDED BY P.L.156-2020,
26 SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
27 JULY 1, 2022]: Sec. 9. (a) As used in this section, "base assessed
28 value" means, subject to subsection (k):
29 (1) the net assessed value of all the tangible property as finally
30 determined for the assessment date immediately preceding the
31 effective date of the allocation provision of the commission's
32 resolution adopted under section 5 or 9.5 of this chapter,
33 notwithstanding the date of the final action taken under section 6
34 of this chapter; plus
35 (2) to the extent it is not included in subdivision (1), the net
36 assessed value of property that is assessed as residential property
37 under the rules of the department of local government finance,
38 within the airport development zone, as finally determined for the
39 current assessment date.
40 However, subdivision (2) applies only to an airport development zone
41 established after June 30, 1997, and the portion of an airport
42 development zone established before June 30, 1997, that is added to an
HB 1260—LS 6580/DI 134 38
1 existing airport development zone.
2 (b) A resolution adopted under section 5 of this chapter and
3 confirmed under section 6 of this chapter must include a provision with
4 respect to the allocation and distribution of property taxes for the
5 purposes and in the manner provided in this section.
6 (c) The allocation provision must:
7 (1) apply to the entire airport development zone; and
8 (2) require that any property tax on taxable tangible property
9 subsequently levied by or for the benefit of any public body
10 entitled to a distribution of property taxes in the airport
11 development zone be allocated and distributed as provided in
12 subsections (d) and (e).
13 (d) Except as otherwise provided in this section:
14 (1) the proceeds of the taxes attributable to the lesser of:
15 (A) the assessed value of the tangible property for the
16 assessment date with respect to which the allocation and
17 distribution is made; or
18 (B) the base assessed value;
19 shall be allocated and, when collected, paid into the funds of the
20 respective taxing units; and
21 (2) the excess of the proceeds of the property taxes imposed for
22 the assessment date with respect to which the allocation and
23 distribution are made that are attributable to taxes imposed after
24 being approved by the voters in a referendum or local public
25 question conducted after April 30, 2010, not otherwise included
26 in subdivision (1) shall be allocated to and, when collected, paid
27 into the funds of the taxing unit for which the referendum or local
28 public question was conducted.
29 (e) All of the property tax proceeds in excess of those described in
30 subsection (d) shall be allocated to the eligible entity for the airport
31 development zone and, when collected, paid into special funds as
32 follows:
33 (1) The commission may determine that a portion of tax proceeds
34 shall be allocated to a training grant fund to be expended by the
35 commission without appropriation solely for the purpose of
36 reimbursing training expenses incurred by public or private
37 entities in the training of employees for the qualified airport
38 development project.
39 (2) The commission may determine that a portion of tax proceeds
40 shall be allocated to a debt service fund and dedicated to the
41 payment of principal and interest on revenue bonds or a loan
42 contract of the board of aviation commissioners or airport
HB 1260—LS 6580/DI 134 39
1 authority for a qualified airport development project, to the
2 payment of leases for a qualified airport development project, or
3 to the payment of principal and interest on bonds issued by an
4 eligible entity to pay for qualified airport development projects in
5 the airport development zone or serving the airport development
6 zone.
7 (3) The commission may determine that a part of the tax proceeds
8 shall be allocated to a project fund and used to pay expenses
9 incurred by the commission for a qualified airport development
10 project that is in the airport development zone or is serving the
11 airport development zone.
12 (4) Except as provided in subsection (f), all remaining tax
13 proceeds after allocations are made under subdivisions (1), (2),
14 and (3) shall be allocated to a project fund and dedicated to the
15 reimbursement of expenditures made by the commission for a
16 qualified airport development project that is in the airport
17 development zone or is serving the airport development zone.
18 (f) Before July 15 of each year, the commission shall do the
19 following:
20 (1) Determine the amount, if any, by which tax proceeds allocated
21 to the project fund in subsection (e)(3) in the following year will
22 exceed the amount necessary to satisfy amounts required under
23 subsection (e).
24 (2) Provide a written notice to the county auditor and the officers
25 who are authorized to fix budgets, tax rates, and tax levies under
26 IC 6-1.1-17-5 for each of the other taxing units that is wholly or
27 partly located within the allocation area. The notice must:
28 (A) state the amount, if any, of excess tax proceeds that the
29 commission has determined may be allocated to the respective
30 taxing units in the manner prescribed in subsection (d)(1); or
31 (B) state that the commission has determined that there are no
32 excess tax proceeds that may be allocated to the respective
33 taxing units in the manner prescribed in subsection (d)(1).
34 The county auditor shall allocate to the respective taxing units the
35 amount, if any, of excess tax proceeds determined by the
36 commission.
37 (g) When money in the debt service fund and in the project fund is
38 sufficient to pay all outstanding principal and interest (to the earliest
39 date on which the obligations can be redeemed) on revenue bonds
40 issued by the board of aviation commissioners or airport authority for
41 the financing of qualified airport development projects, all lease rentals
42 payable on leases of qualified airport development projects, and all
HB 1260—LS 6580/DI 134 40
1 costs and expenditures associated with all qualified airport
2 development projects, money in the debt service fund and in the project
3 fund in excess of those amounts shall be paid to the respective taxing
4 units in the manner prescribed by subsection (d)(1).
5 (h) Property tax proceeds allocable to the debt service fund under
6 subsection (e)(2) must, subject to subsection (g), be irrevocably
7 pledged by the eligible entity for the purpose set forth in subsection
8 (e)(2).
9 (i) Notwithstanding any other law, each assessor shall, upon petition
10 of the commission, reassess the taxable tangible property situated upon
11 or in, or added to, the airport development zone effective on the next
12 assessment date after the petition.
13 (j) Notwithstanding any other law, the assessed value of all taxable
14 tangible property in the airport development zone, for purposes of tax
15 limitation, property tax replacement, and formulation of the budget, tax
16 rate, and tax levy for each political subdivision in which the property
17 is located is the lesser of:
18 (1) the assessed value of the tangible property as valued without
19 regard to this section; or
20 (2) the base assessed value.
21 (k) If the commission confirms, or modifies and confirms, a
22 resolution under section 6 of this chapter and the commission makes
23 either of the filings required under section 6(c) of this chapter after the
24 first anniversary of the effective date of the allocation provision, the
25 auditor of the county in which the airport development zone is located
26 shall compute the base assessed value for the allocation area using the
27 assessment date immediately preceding the later of:
28 (1) the date on which the documents are filed with the county
29 auditor; or
30 (2) the date on which the documents are filed with the department
31 of local government finance.
32 (l) For an airport development zone established after June 30,
33 2024, "residential property" refers to the assessed value of
34 property that is allocated to the one percent (1%) homestead land
35 and improvement categories in the county tax and billing software
36 system, along with the residential assessed value as defined for
37 purposes of calculating the rate for the local income tax property
38 tax relief credit designated for residential property under
39 IC 6-3.6-5-6(d)(3).
40 SECTION 28. IC 20-46-1-8, AS AMENDED BY P.L.136-2021,
41 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42 JULY 1, 2022]: Sec. 8. (a) Subject to subsections (c), (d), and (e) and
HB 1260—LS 6580/DI 134 41
1 this chapter, the governing body of a school corporation may adopt a
2 resolution to place a referendum under this chapter on the ballot for any
3 of the following purposes:
4 (1) The governing body of the school corporation determines that
5 it cannot, in a calendar year, carry out its public educational duty
6 unless it imposes a referendum tax levy under this chapter.
7 (2) The governing body of the school corporation determines that
8 a referendum tax levy under this chapter should be imposed to
9 replace property tax revenue that the school corporation will not
10 receive because of the application of the credit under
11 IC 6-1.1-20.6.
12 (3) The governing body makes the determination required under
13 subdivision (1) or (2) and determines to share a portion of the
14 referendum proceeds with a charter school, excluding a virtual
15 charter school, in the manner prescribed in subsection (d).
16 (b) The governing body of the school corporation shall certify a
17 copy of the resolution to place a referendum on the ballot to the
18 following:
19 (1) The department of local government finance, including:
20 (A) the language for the question required by section 10 of this
21 chapter, or in the case of a resolution to extend a referendum
22 levy certified to the department of local government finance
23 after March 15, 2016, section 10.1 of this chapter; and
24 (B) a copy of the revenue spending plan adopted under
25 subsection (e).
26 The language of the public question must include the estimated
27 average percentage increases certified by the county auditor under
28 section 10(e) or 10.1(f) of this chapter, as applicable. The
29 governing body of the school corporation shall also provide the
30 county auditor's certification described in section 10(e) or 10.1(f)
31 of this chapter, as applicable. The department of local
32 government finance shall post the values certified by the county
33 auditor to the department's Internet web site. The department shall
34 review the language for compliance with section 10 or 10.1 of this
35 chapter, whichever is applicable, and either approve or reject the
36 language. The department shall send its decision to the governing
37 body of the school corporation not more than ten (10) days after
38 the resolution is submitted to the department. If the language is
39 approved, the governing body of the school corporation shall
40 certify a copy of the resolution, including the language for the
41 question and the department's approval.
42 (2) The county fiscal body of each county in which the school
HB 1260—LS 6580/DI 134 42
1 corporation is located (for informational purposes only).
2 (3) The circuit court clerk of each county in which the school
3 corporation is located.
4 (c) If a school safety referendum tax levy under IC 20-46-9 has been
5 approved by the voters in a school corporation at any time in the
6 previous three (3) years, the school corporation may not:
7 (1) adopt a resolution to place a referendum under this chapter on
8 the ballot; or
9 (2) otherwise place a referendum under this chapter on the ballot.
10 (d) The resolution described in subsection (a) must indicate whether
11 proceeds in the school corporation's education fund collected from a
12 tax levy under this chapter will be used to provide a distribution to a
13 charter school or charter schools, excluding a virtual charter school,
14 under IC 20-40-3-5 as well as the amount that will be distributed to the
15 particular charter school or charter schools. A school corporation may
16 request from the designated charter school or charter schools any
17 financial documentation necessary to demonstrate the financial need of
18 the charter school or charter schools.
19 (e) As part of the resolution described in subsection (a), the
20 governing body of the school corporation shall adopt a revenue
21 spending plan for the proposed referendum tax levy that includes:
22 (1) an estimate of the amount of annual revenue expected to be
23 collected if a levy is imposed under this chapter;
24 (2) the specific purposes for which the revenue collected from a
25 levy imposed under this chapter will be used; and
26 (3) an estimate of the annual dollar amounts that will be expended
27 for each purpose described in subdivision (2).
28 (f) A school corporation shall specify in its proposed budget the
29 school corporation's revenue spending plan adopted under subsection
30 (e) and annually present the revenue spending plan at its public hearing
31 on the proposed budget under IC 6-1.1-17-3.
32 SECTION 29. IC 20-46-1-10, AS AMENDED BY P.L.38-2021,
33 SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
34 JULY 1, 2022]: Sec. 10. (a) This section does not apply to a
35 referendum on a resolution certified to the department of local
36 government finance after March 15, 2016, to extend a referendum levy.
37 (b) The question to be submitted to the voters in the referendum
38 must read as follows:
39 "Shall the school corporation increase property taxes paid to the
40 school corporation by homeowners and businesses for _____
41 (insert number of years) years immediately following the holding
42 of the referendum for the purpose of funding ______ (insert short
HB 1260—LS 6580/DI 134 43
1 description of purposes)? If this public question is approved by
2 the voters, the average property tax paid to the school corporation
3 per year on a residence would increase by ______% (insert the
4 estimated average percentage of property tax increase paid to the
5 school corporation on a residence within the school corporation
6 as determined under subsection (c)) and the average property tax
7 paid to the school corporation per year on a business property
8 would increase by ______% (insert the estimated average
9 percentage of property tax increase paid to the school corporation
10 on a business property within the school corporation as
11 determined under subsection (d)). The most recent property tax
12 referendum proposed by the school corporation was held in
13 ______ (insert year) and ________ (insert whether the measure
14 passed or failed).".
15 (c) At the request of the governing body of a school corporation that
16 proposes to impose property taxes under this chapter, the county
17 auditor of the county in which the school corporation is located shall
18 determine the estimated average percentage of property tax increase on
19 a homestead to be paid to the school corporation that must be included
20 in the public question under subsection (b) as follows:
21 STEP ONE: Determine the average assessed value of a homestead
22 located within the school corporation.
23 STEP TWO: For purposes of determining the net assessed value
24 of the average homestead located within the school corporation,
25 subtract:
26 (A) an amount for the homestead standard deduction under
27 IC 6-1.1-12-37 as if the homestead described in STEP ONE
28 was eligible for the deduction; and
29 (B) an amount for the supplemental homestead deduction
30 under IC 6-1.1-12-37.5 as if the homestead described in STEP
31 ONE was eligible for the deduction;
32 from the result of STEP ONE.
33 STEP THREE: Divide the result of STEP TWO by one hundred
34 (100).
35 STEP FOUR: Determine the overall average tax rate per one
36 hundred dollars ($100) of assessed valuation for the current year
37 imposed on property located within the school corporation.
38 STEP FIVE: For purposes of determining net property tax liability
39 of the average homestead located within the school corporation:
40 (A) multiply the result of STEP THREE by the result of STEP
41 FOUR; and
42 (B) as appropriate, apply any currently applicable county
HB 1260—LS 6580/DI 134 44
1 property tax credit rates and the credit for excessive property
2 taxes under IC 6-1.1-20.6-7.5(a)(1).
3 STEP SIX: Determine the amount of the school corporation's part
4 of the result determined in STEP FIVE.
5 STEP SEVEN: Multiply:
6 (A) the tax rate that will be imposed if the public question is
7 approved by the voters; by
8 (B) the result of STEP THREE.
9 STEP EIGHT: Divide the result of STEP SEVEN by the result of
10 STEP SIX, expressed as a percentage.
11 (d) At the request of the governing body of a school corporation that
12 proposes to impose property taxes under this chapter, the county
13 auditor of the county in which the school corporation is located shall
14 determine the estimated average percentage of property tax increase on
15 a business property to be paid to the school corporation that must be
16 included in the public question under subsection (b) as follows:
17 STEP ONE: Determine the average assessed value of a homestead
18 business property located within the school corporation.
19 STEP TWO: Divide the result of STEP ONE by one hundred
20 (100).
21 STEP THREE: Determine the overall average tax rate per one
22 hundred dollars ($100) of assessed valuation for the current year
23 imposed on property located within the school corporation.
24 STEP FOUR: For purposes of determining net property tax
25 liability of the average business property located within the school
26 corporation:
27 (A) multiply the result of STEP TWO by the result of STEP
28 THREE; and
29 (B) as appropriate, apply any currently applicable county
30 property tax credit rates and the credit for excessive property
31 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
32 was three percent (3%).
33 STEP FIVE: Determine the amount of the school corporation's
34 part of the result determined in STEP FOUR.
35 STEP SIX: Multiply:
36 (A) the result of STEP TWO; by
37 (B) the tax rate that will be imposed if the public question is
38 approved by the voters.
39 STEP SEVEN: Divide the result of STEP SIX by the result of
40 STEP FIVE, expressed as a percentage.
41 (e) The county auditor shall certify the estimated average percentage
42 of property tax increase on a homestead to be paid to the school
HB 1260—LS 6580/DI 134 45
1 corporation determined under subsection (c), and the estimated average
2 percentage of property tax increase on a business property to be paid
3 to the school corporation determined under subsection (d), in a manner
4 prescribed by the department of local government finance, and provide
5 the certification to the governing body of the school corporation that
6 proposes to impose property taxes.
7 SECTION 30. IC 20-46-1-10.1, AS AMENDED BY P.L.38-2021,
8 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 JULY 1, 2022]: Sec. 10.1. (a) This section applies only to a referendum
10 to allow a school corporation to extend a referendum levy.
11 (b) The question to be submitted to the voters in the referendum
12 must read as follows:
13 "Shall the school corporation continue to impose increased
14 property taxes paid to the school corporation by homeowners and
15 businesses for _____ (insert number of years) years immediately
16 following the holding of the referendum for the purpose of
17 funding ______ (insert short description of purposes)? The
18 property tax increase requested in this referendum was originally
19 approved by the voters in _______ (insert the year in which the
20 referendum tax levy was approved) and originally increased the
21 average property tax paid to the school corporation per year on a
22 residence within the school corporation by ______% (insert the
23 original estimated average percentage of property tax increase on
24 a residence within the school corporation) and originally
25 increased the average property tax paid to the school corporation
26 per year on a business property within the school corporation by
27 ______% (insert the original estimated average percentage of
28 property tax increase on a business within the school
29 corporation).".
30 (c) The number of years for which a referendum tax levy may be
31 extended if the public question under this section is approved may not
32 exceed eight (8) years.
33 (d) At the request of the governing body of a school corporation
34 that proposes to impose property taxes under this chapter, the
35 county auditor of the county in which the school corporation is
36 located shall determine the estimated average percentage of
37 property tax increase on a homestead to be paid to the school
38 corporation that must be included in the public question under
39 subsection (b) as follows:
40 STEP ONE: Determine the average assessed value of a
41 homestead located within the school corporation for the first
42 year in which the referendum levy was imposed.
HB 1260—LS 6580/DI 134 46
1 STEP TWO: For purposes of determining the net assessed
2 value of the average homestead located within the school
3 corporation, subtract:
4 (A) an amount for the homestead standard deduction
5 under IC 6-1.1-12-37 as if the homestead described in
6 STEP ONE 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
9 STEP ONE was eligible for the deduction;
10 from the result of STEP ONE.
11 STEP THREE: Divide the result of STEP TWO by one
12 hundred (100).
13 STEP FOUR: Determine the overall average tax rate per one
14 hundred dollars ($100) of assessed valuation for the first year
15 in which the referendum levy was imposed on property
16 located within the school corporation.
17 STEP FIVE: For purposes of determining net property tax
18 liability of the average homestead located within the school
19 corporation:
20 (A) multiply the result of STEP THREE by the result of
21 STEP FOUR; and
22 (B) as appropriate, apply any currently applicable county
23 property tax credit rates and the credit for excessive
24 property taxes under IC 6-1.1-20.6-7.5(a)(1).
25 STEP SIX: Determine the amount of the school corporation's
26 part of the result determined in STEP FIVE.
27 STEP SEVEN: Multiply:
28 (A) the tax rate that will be imposed if the public question
29 is approved by the voters; by
30 (B) the result of STEP THREE.
31 STEP EIGHT: Divide the result of STEP SEVEN by the result
32 of STEP SIX, expressed as a percentage.
33 (e) At the request of the governing body of a school corporation
34 that proposes to impose property taxes under this chapter, the
35 county auditor of the county in which the school corporation is
36 located shall determine the estimated average percentage of
37 property tax increase on a business property to be paid to the
38 school corporation that must be included in the public question
39 under subsection (b) as follows:
40 STEP ONE: Determine the average assessed value of business
41 property located within the school corporation for the first
42 year in which the referendum levy was imposed.
HB 1260—LS 6580/DI 134 47
1 STEP TWO: Divide the result of STEP ONE by one hundred
2 (100).
3 STEP THREE: Determine the overall average tax rate per
4 one hundred dollars ($100) of assessed valuation for the first
5 year in which the referendum levy was imposed on property
6 located within the school corporation.
7 STEP FOUR: For purposes of determining net property tax
8 liability of the average business property located within the
9 school corporation:
10 (A) multiply the result of STEP TWO by the result of
11 STEP THREE; and
12 (B) as appropriate, apply any currently applicable county
13 property tax credit rates and the credit for excessive
14 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
15 percentage was three percent (3%).
16 STEP FIVE: Determine the amount of the school
17 corporation's part of the result determined in STEP FOUR.
18 STEP SIX: Multiply:
19 (A) the result of STEP TWO; by
20 (B) the tax rate that will be imposed if the public question
21 is approved by the voters.
22 STEP SEVEN: Divide the result of STEP SIX by the result of
23 STEP FIVE, expressed as a percentage.
24 (f) The county auditor shall certify the estimated average
25 percentage of property tax increase on a homestead to be paid to
26 the school corporation determined under subsection (d), and the
27 estimated average percentage of property tax increase on a
28 business property to be paid to the school corporation determined
29 under subsection (e), in a manner prescribed by the department of
30 local government finance, and provide the certification to the
31 governing body of the school corporation that proposes to impose
32 property taxes.
33 SECTION 31. IC 20-46-9-6, AS AMENDED BY P.L.136-2021,
34 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 JULY 1, 2022]: Sec. 6. (a) Subject to this chapter, the governing body
36 of a school corporation may adopt a resolution to place a referendum
37 under this chapter on the ballot if the governing body of the school
38 corporation determines that a referendum levy should be imposed for
39 measures to improve school safety as described in IC 20-40-20-6(a) or
40 IC 20-40-20-6(b).
41 (b) A school corporation may, with the approval of the majority of
42 members of the governing body, distribute a portion of the proceeds of
HB 1260—LS 6580/DI 134 48
1 a tax levy collected under this chapter that is deposited in the fund to
2 a charter school, excluding a virtual charter school, that is located
3 within the attendance area of the school corporation, to be used by the
4 charter school for the purposes described in IC 20-40-20-6(a).
5 (c) The governing body of the school corporation shall certify a
6 copy of the resolution to the following:
7 (1) The department of local government finance, including:
8 (A) the language for the question required by section 9 of this
9 chapter, or in the case of a resolution to extend a referendum
10 levy certified to the department of local government finance,
11 section 10 of this chapter; and
12 (B) a copy of the revenue spending plan adopted under
13 subsection (e).
14 The language of the public question must include the estimated
15 average percentage increases certified by the county auditor under
16 section 9(d) or 10(f) of this chapter, as applicable. The governing
17 body of the school corporation shall also provide the county
18 auditor's certification described in section 9(d) or 10(f) of this
19 chapter, as applicable. The department of local government
20 finance shall post the values certified by the county auditor to the
21 department's Internet web site. The department shall review the
22 language for compliance with section 9 or 10 of this chapter,
23 whichever is applicable, and either approve or reject the language.
24 The department shall send its decision to the governing body of
25 the school corporation not more than ten (10) days after the
26 resolution is submitted to the department. If the language is
27 approved, the governing body of the school corporation shall
28 certify a copy of the resolution, including the language for the
29 question and the department's approval.
30 (2) The county fiscal body of each county in which the school
31 corporation is located (for informational purposes only).
32 (3) The circuit court clerk of each county in which the school
33 corporation is located.
34 (d) The resolution described in subsection (a) must indicate whether
35 proceeds in the school corporation's fund collected from a tax levy
36 under this chapter will be used to provide a distribution to a charter
37 school or charter schools, excluding a virtual charter school, under
38 IC 20-40-20-6(b) as well as the amount that will be distributed to the
39 particular charter school or charter schools. A school corporation may
40 request from the designated charter school or charter schools any
41 financial documentation necessary to demonstrate the financial need of
42 the charter school or charter schools.
HB 1260—LS 6580/DI 134 49
1 (e) As part of the resolution described in subsection (a), the
2 governing body of the school corporation shall adopt a revenue
3 spending plan for the proposed referendum tax levy that includes:
4 (1) an estimate of the amount of annual revenue expected to be
5 collected if a levy is imposed under this chapter;
6 (2) the specific purposes described in IC 20-40-20-6 for which the
7 revenue collected from a levy imposed under this chapter will be
8 used; and
9 (3) an estimate of the annual dollar amounts that will be expended
10 for each purpose described in subdivision (2).
11 (f) A school corporation shall specify in its proposed budget the
12 school corporation's revenue spending plan adopted under subsection
13 (e) and annually present the revenue spending plan at its public hearing
14 on the proposed budget under IC 6-1.1-17-3.
15 SECTION 32. IC 20-46-9-9, AS AMENDED BY P.L.38-2021,
16 SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2022]: Sec. 9. (a) The question to be submitted to the voters
18 in the referendum must read as follows:
19 "Shall the school corporation increase property taxes paid to the
20 school corporation by homeowners and businesses for _____
21 (insert number of years) years immediately following the holding
22 of the referendum for the purpose of funding ______ (insert short
23 description of purposes)? If this public question is approved by
24 the voters, the average property tax paid to the school corporation
25 per year on a residence would increase by ______% (insert the
26 estimated average percentage of property tax increase paid to the
27 school corporation on a residence within the school corporation
28 as determined under subsection (b)) and the average property tax
29 paid to the school corporation per year on a business property
30 would increase by ______% (insert the estimated average
31 percentage of property tax increase paid to the school corporation
32 on a business property within the school corporation as
33 determined under subsection (c)). The most recent property tax
34 referendum proposed by the school corporation was held in
35 ______ (insert year) and ________ (insert whether the measure
36 passed or failed).".
37 (b) At the request of the governing body of a school corporation that
38 proposes to impose property taxes under this chapter, the county
39 auditor of the county in which the school corporation is located shall
40 determine the estimated average percentage of property tax increase on
41 a homestead to be paid to the school corporation that must be included
42 in the public question under subsection (a) as follows:
HB 1260—LS 6580/DI 134 50
1 STEP ONE: Determine the average assessed value of a homestead
2 located within the school corporation.
3 STEP TWO: For purposes of determining the net assessed value
4 of the average homestead located within the school corporation,
5 subtract:
6 (A) an amount for the homestead standard deduction under
7 IC 6-1.1-12-37 as if the homestead described in STEP ONE
8 was eligible for the deduction; and
9 (B) an amount for the supplemental homestead deduction
10 under IC 6-1.1-12-37.5 as if the homestead described in STEP
11 ONE was eligible for the deduction;
12 from the result of STEP ONE.
13 STEP THREE: Divide the result of STEP TWO by one hundred
14 (100).
15 STEP FOUR: Determine the overall average tax rate per one
16 hundred dollars ($100) of assessed valuation for the current year
17 imposed on property located within the school corporation.
18 STEP FIVE: For purposes of determining net property tax liability
19 of the average homestead located within the school corporation:
20 (A) multiply the result of STEP THREE by the result of STEP
21 FOUR; and
22 (B) as appropriate, apply any currently applicable county
23 property tax credit rates and the credit for excessive property
24 taxes under IC 6-1.1-20.6-7.5(a)(1).
25 STEP SIX: Determine the amount of the school corporation's part
26 of the result determined in STEP FIVE.
27 STEP SEVEN: Multiply:
28 (A) the tax rate that will be imposed if the public question is
29 approved by the voters; by
30 (B) the result of STEP THREE.
31 STEP EIGHT: Divide the result of STEP SEVEN by the result of
32 STEP SIX, expressed as a percentage.
33 (c) At the request of the governing body of a school corporation that
34 proposes to impose property taxes under this chapter, the county
35 auditor of the county in which the school corporation is located shall
36 determine the estimated average percentage of property tax increase on
37 a business property to be paid to the school corporation that must be
38 included in the public question under subsection (a) as follows:
39 STEP ONE: Determine the average assessed value of a homestead
40 business property located within the school corporation.
41 STEP TWO: Divide the result of STEP ONE by one hundred
42 (100).
HB 1260—LS 6580/DI 134 51
1 STEP THREE: Determine the overall average tax rate per one
2 hundred dollars ($100) of assessed valuation for the current year
3 imposed on property located within the school corporation.
4 STEP FOUR: For purposes of determining net property tax
5 liability of the average business property located within the school
6 corporation:
7 (A) multiply the result of STEP TWO by the result of STEP
8 THREE; and
9 (B) as appropriate, apply any currently applicable county
10 property tax credit rates and the credit for excessive property
11 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
12 was three percent (3%).
13 STEP FIVE: Determine the amount of the school corporation's
14 part of the result determined in STEP FOUR.
15 STEP SIX: Multiply:
16 (A) the result of STEP TWO; by
17 (B) the tax rate that will be imposed if the public question is
18 approved by the voters.
19 STEP SEVEN: Divide the result of STEP SIX by the result of
20 STEP FIVE, expressed as a percentage.
21 (d) The county auditor shall certify the estimated average
22 percentage of property tax increase on a homestead to be paid to the
23 school corporation determined under subsection (b), and the estimated
24 average percentage of property tax increase on a business property to
25 be paid to the school corporation determined under subsection (c), in
26 a manner prescribed by the department of local government finance,
27 and provide the certification to the governing body of the school
28 corporation that proposes to impose property taxes.
29 SECTION 33. IC 20-46-9-10, AS AMENDED BY P.L.38-2021,
30 SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
31 JULY 1, 2022]: Sec. 10. (a) This section applies only to a referendum
32 to allow a school corporation to extend a referendum tax levy.
33 (b) The question to be submitted to the voters in the referendum
34 must read as follows:
35 "Shall the school corporation continue to impose increased
36 property taxes paid to the school corporation by homeowners and
37 businesses for _____ (insert number of years) years immediately
38 following the holding of the referendum for the purpose of
39 funding ______ (insert short description of purposes)? The
40 property tax increase requested in this referendum was originally
41 approved by the voters in _______ (insert the year in which the
42 referendum tax levy was approved) and originally increased the
HB 1260—LS 6580/DI 134 52
1 average property tax paid to the school corporation per year on a
2 residence within the school corporation by ______% (insert the
3 original estimated average percentage of property tax increase on
4 a residence within the school corporation) and originally
5 increased the average property tax paid to the school corporation
6 per year on a business property within the school corporation by
7 ______% (insert the original estimated average percentage of
8 property tax increase on a business within the school
9 corporation).".
10 (c) The number of years for which a referendum tax levy may be
11 extended if the public question under this section is approved may not
12 exceed the number of years for which the expiring referendum tax levy
13 was imposed.
14 (d) At the request of the governing body of a school corporation
15 that proposes to impose property taxes under this chapter, the
16 county auditor of the county in which the school corporation is
17 located shall determine the estimated average percentage of
18 property tax increase on a homestead to be paid to the school
19 corporation that must be included in the public question under
20 subsection (b) as follows:
21 STEP ONE: Determine the average assessed value of a
22 homestead located within the school corporation for the first
23 year in which the referendum levy was imposed.
24 STEP TWO: For purposes of determining the net assessed
25 value of the average homestead located within the school
26 corporation, subtract:
27 (A) an amount for the homestead standard deduction
28 under IC 6-1.1-12-37 as if the homestead described in
29 STEP ONE was eligible for the deduction; and
30 (B) an amount for the supplemental homestead deduction
31 under IC 6-1.1-12-37.5 as if the homestead described in
32 STEP ONE was eligible for the deduction;
33 from the result of STEP ONE.
34 STEP THREE: Divide the result of STEP TWO by one
35 hundred (100).
36 STEP FOUR: Determine the overall average tax rate per one
37 hundred dollars ($100) of assessed valuation for the first year
38 in which the referendum levy was imposed on property
39 located within the school corporation.
40 STEP FIVE: For purposes of determining net property tax
41 liability of the average homestead located within the school
42 corporation:
HB 1260—LS 6580/DI 134 53
1 (A) multiply the result of STEP THREE by the result of
2 STEP FOUR; and
3 (B) as appropriate, apply any currently applicable county
4 property tax credit rates and the credit for excessive
5 property taxes under IC 6-1.1-20.6-7.5(a)(1).
6 STEP SIX: Determine the amount of the school corporation's
7 part of the result determined in STEP FIVE.
8 STEP SEVEN: Multiply:
9 (A) the tax rate that will be imposed if the public question
10 is approved by the voters; by
11 (B) the result of STEP THREE.
12 STEP EIGHT: Divide the result of STEP SEVEN by the result
13 of STEP SIX, expressed as a percentage.
14 (e) At the request of the governing body of a school corporation
15 that proposes to impose property taxes under this chapter, the
16 county auditor of the county in which the school corporation is
17 located shall determine the estimated average percentage of
18 property tax increase on a business property to be paid to the
19 school corporation that must be included in the public question
20 under subsection (b) as follows:
21 STEP ONE: Determine the average assessed value of business
22 property located within the school corporation for the first
23 year in which the referendum levy was imposed.
24 STEP TWO: Divide the result of STEP ONE by one hundred
25 (100).
26 STEP THREE: Determine the overall average tax rate per
27 one hundred dollars ($100) of assessed valuation for the first
28 year in which the referendum levy was imposed on property
29 located within the school corporation.
30 STEP FOUR: For purposes of determining net property tax
31 liability of the average business property located within the
32 school corporation:
33 (A) multiply the result of STEP TWO by the result of
34 STEP THREE; and
35 (B) as appropriate, apply any currently applicable county
36 property tax credit rates and the credit for excessive
37 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
38 percentage was three percent (3%).
39 STEP FIVE: Determine the amount of the school
40 corporation's part of the result determined in STEP FOUR.
41 STEP SIX: Multiply:
42 (A) the result of STEP TWO; by
HB 1260—LS 6580/DI 134 54
1 (B) the tax rate that will be imposed if the public question
2 is approved by the voters.
3 STEP SEVEN: Divide the result of STEP SIX by the result of
4 STEP FIVE, expressed as a percentage.
5 (f) The county auditor shall certify the estimated average
6 percentage of property tax increase on a homestead to be paid to
7 the school corporation determined under subsection (d), and the
8 estimated average percentage of property tax increase on a
9 business property to be paid to the school corporation determined
10 under subsection (e), in a manner prescribed by the department of
11 local government finance, and provide the certification to the
12 governing body of the school corporation that proposes to impose
13 property taxes.
14 SECTION 34. IC 33-34-8-1, AS AMENDED BY P.L.38-2021,
15 SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2022]: Sec. 1. (a) The following fees and costs apply to cases
17 in the small claims court:
18 (1) A township docket fee of five dollars ($5) plus forty-five
19 percent (45%) of the infraction or ordinance violation costs fee
20 under IC 33-37-4-2.
21 (2) The bailiff's service of process by registered or certified mail
22 fee of fifteen dollars ($15) for each service.
23 (3) The cost for the personal service of process by the bailiff or
24 other process server of fifteen dollars ($15) for each service.
25 (4) Witness fees, if any, in the amount provided by IC 33-37-10-3
26 to be taxed and charged in the circuit court.
27 (5) A redocketing fee, if any, of five dollars ($5).
28 (6) A document storage fee under IC 33-37-5-20.
29 (7) An automated record keeping fee under IC 33-37-5-21.
30 (8) A late fee, if any, under IC 33-37-5-22.
31 (9) A public defense administration fee under IC 33-37-5-21.2.
32 (10) A judicial insurance adjustment fee under IC 33-37-5-25.
33 (11) A judicial salaries fee under IC 33-37-5-26.
34 (12) A court administration fee under IC 33-37-5-27.
35 (13) Before July 1, 2022, A pro bono legal services fee under
36 IC 33-37-5-31.
37 The docket fee and the cost for the initial service of process shall be
38 paid at the institution of a case. The cost of service after the initial
39 service shall be assessed and paid after service has been made. The
40 cost of witness fees shall be paid before the witnesses are called.
41 (b) If the amount of the township docket fee computed under
42 subsection (a)(1) is not equal to a whole number, the amount shall be
HB 1260—LS 6580/DI 134 55
1 rounded to the next highest whole number.
2 SECTION 35. IC 33-34-8-3, AS AMENDED BY P.L.165-2021,
3 SECTION 191, IS AMENDED TO READ AS FOLLOWS
4 [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) Payment for all costs made as
5 a result of proceedings in a small claims court shall be to the _______
6 Township of Marion County Small Claims Court (with the name of the
7 township inserted). The court shall issue a receipt for all money
8 received on a form numbered serially in duplicate.
9 (b) This subsection applies only to a low caseload court (as defined
10 in section 5 of this chapter). All township docket fees and late fees
11 received by the court shall be paid to the township trustee at the close
12 of each month.
13 (c) This subsection does not apply to a low caseload court. This
14 subsection applies to all other township small claims courts in Marion
15 County. One dollar and fifty cents ($1.50) of the township docket fee
16 shall be paid to the township trustee of each low caseload court at the
17 end of each month. The remaining township docket fees and late fees
18 received by the court shall be paid to the township trustee at the close
19 of each month.
20 (d) The court shall:
21 (1) semiannually distribute to the auditor of state:
22 (A) all automated record keeping fees (IC 33-37-5-21)
23 received by the court for deposit in the homeowner protection
24 unit account established by IC 4-6-12-9 and the state user fee
25 fund established under IC 33-37-9;
26 (B) all public defense administration fees collected by the
27 court under IC 33-37-5-21.2 for deposit in the state general
28 fund;
29 (C) sixty percent (60%) of all court administration fees
30 collected by the court under IC 33-37-5-27 for deposit in the
31 state general fund;
32 (D) all judicial insurance adjustment fees collected by the
33 court under IC 33-37-5-25 for deposit in the state general fund;
34 (E) seventy-five percent (75%) of all judicial salaries fees
35 collected by the court under IC 33-37-5-26 for deposit in the
36 state general fund; and
37 (F) one hundred percent (100%) of the pro bono legal services
38 fees collected before July 1, 2022, by the court under
39 IC 33-37-5-31; and
40 (2) distribute monthly to the county auditor all document storage
41 fees received by the court.
42 The remaining twenty-five percent (25%) of the judicial salaries fees
HB 1260—LS 6580/DI 134 56
1 described in subdivision (1)(E) shall be deposited monthly in the
2 township general fund of the township in which the court is located.
3 The county auditor shall deposit fees distributed under subdivision (2)
4 into the clerk's record perpetuation fund under IC 33-37-5-2.
5 (e) The court semiannually shall pay to the township trustee of the
6 township in which the court is located the remaining forty percent
7 (40%) of the court administration fees described under subsection
8 (d)(1)(C) to fund the operations of the small claims court in the
9 trustee's township.
10 SECTION 36. IC 33-37-4-4, AS AMENDED BY P.L.39-2017,
11 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
12 JULY 1, 2022]: Sec. 4. (a) The clerk shall collect a civil costs fee of
13 one hundred dollars ($100) from a party filing a civil action. This
14 subsection does not apply to the following civil actions:
15 (1) Proceedings to enforce a statute defining an infraction under
16 IC 34-28-5 (or IC 34-4-32 before its repeal).
17 (2) Proceedings to enforce an ordinance under IC 34-28-5 (or
18 IC 34-4-32 before its repeal).
19 (3) Proceedings in juvenile court under IC 31-34 or IC 31-37.
20 (4) Proceedings in paternity under IC 31-14.
21 (5) Proceedings in small claims court under IC 33-34.
22 (6) Proceedings in actions described in section 7 of this chapter.
23 (b) In addition to the civil costs fee collected under this section, the
24 clerk shall collect the following fees, if they are required under
25 IC 33-37-5:
26 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
27 IC 33-37-5-4).
28 (2) A support and maintenance fee (IC 33-37-5-6).
29 (3) A document storage fee (IC 33-37-5-20).
30 (4) An automated record keeping fee (IC 33-37-5-21).
31 (5) A public defense administration fee (IC 33-37-5-21.2).
32 (6) A judicial insurance adjustment fee (IC 33-37-5-25).
33 (7) A judicial salaries fee (IC 33-37-5-26).
34 (8) A court administration fee (IC 33-37-5-27).
35 (9) A service fee (IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2)).
36 (10) A garnishee service fee (IC 33-37-5-28(b)(3) or
37 IC 33-37-5-28(b)(4)).
38 (11) For a mortgage foreclosure action, a mortgage foreclosure
39 counseling and education fee (IC 33-37-5-33) (before its
40 expiration on July 1, 2017).
41 (12) Before July 1, 2022, A pro bono legal services fee
42 (IC 33-37-5-31).
HB 1260—LS 6580/DI 134 57
1 SECTION 37. IC 33-37-4-6, AS AMENDED BY P.L.235-2017,
2 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 6. (a) For each small claims action, the clerk shall
4 collect the following fees:
5 (1) From the party filing the action:
6 (A) a small claims costs fee of thirty-five dollars ($35);
7 (B) a small claims service fee of ten dollars ($10) for each
8 named defendant that is not a garnishee defendant; and
9 (C) if the party has named more than three (3) garnishees or
10 garnishee defendants, a small claims garnishee service fee of
11 ten dollars ($10) for each garnishee or garnishee defendant in
12 excess of three (3).
13 (2) From any party adding a defendant that is not a garnishee
14 defendant, a small claims service fee of ten dollars ($10) for each
15 defendant that is not a garnishee defendant added in the action.
16 (3) From any party adding a garnishee or garnishee defendant, a
17 small claims garnishee service fee of ten dollars ($10) for each
18 garnishee or garnishee defendant added to the action. However,
19 a clerk may not collect a small claims garnishee service fee for the
20 first three (3) garnishees named in the action.
21 However, a clerk may not collect a small claims costs fee, small claims
22 service fee, or small claims garnishee service fee for a small claims
23 action filed by or on behalf of the attorney general.
24 (b) A clerk may not collect a fee under subsection (a)(1)(B),
25 (a)(1)(C), (a)(2), or (a)(3) for a small claims action filed through the
26 Indiana electronic filing system adopted by the Indiana supreme court.
27 (c) In addition to a small claims costs fee, small claims service fee,
28 and small claims garnishee service fee collected under this section, the
29 clerk shall collect the following fees, if they are required under
30 IC 33-37-5:
31 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
32 IC 33-37-5-4).
33 (2) A document storage fee (IC 33-37-5-20).
34 (3) An automated record keeping fee (IC 33-37-5-21).
35 (4) A public defense administration fee (IC 33-37-5-21.2).
36 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
37 (6) A judicial salaries fee (IC 33-37-5-26).
38 (7) A court administration fee (IC 33-37-5-27).
39 (8) Before July 1, 2022, A pro bono legal services fee
40 (IC 33-37-5-31).
41 SECTION 38. IC 33-37-4-7, AS AMENDED BY P.L.194-2017,
42 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
HB 1260—LS 6580/DI 134 58
1 JULY 1, 2022]: Sec. 7. (a) Except as provided under subsection (c), the
2 clerk shall collect from the party filing the action a probate costs fee of
3 one hundred twenty dollars ($120) for each action filed under any of
4 the following:
5 (1) IC 29 (probate).
6 (2) IC 30 (trusts and fiduciaries).
7 (b) In addition to the probate costs fee collected under subsection
8 (a), the clerk shall collect from the party filing the action the following
9 fees, if they are required under IC 33-37-5:
10 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
11 IC 33-37-5-4).
12 (2) A document storage fee (IC 33-37-5-20).
13 (3) An automated record keeping fee (IC 33-37-5-21).
14 (4) A public defense administration fee (IC 33-37-5-21.2).
15 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
16 (6) A judicial salaries fee (IC 33-37-5-26).
17 (7) A court administration fee (IC 33-37-5-27).
18 (8) Before July 1, 2022, A pro bono legal services fee
19 (IC 33-37-5-31).
20 (c) A clerk may not collect a court costs fee for the filing of the
21 following exempted actions:
22 (1) Petition to open a safety deposit box.
23 (2) Filing an inheritance tax return, unless proceedings other than
24 the court's approval of the return become necessary.
25 (3) Offering a will for probate under IC 29-1-7, unless
26 proceedings other than admitting the will to probate become
27 necessary.
28 (4) Filing a closing statement for an estate described in
29 IC 29-1-8-4.
30 SECTION 39. IC 33-37-5-31, AS AMENDED BY P.L.39-2017,
31 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32 JULY 1, 2022]: Sec. 31. In each:
33 (1) civil action in which the clerk is required to collect a civil
34 costs fee under IC 33-37-4-4(a);
35 (2) small claims action in which:
36 (A) a party is required to pay a township docket fee under
37 IC 33-34-8-1(a)(1); or
38 (B) the clerk is required to collect a small claims costs fee
39 under IC 33-37-4-6; or
40 (3) probate action in which the clerk is required to collect a
41 probate costs fee under IC 33-37-4-7(a);
42 the clerk shall before July 1, 2022, collect a pro bono legal services fee
HB 1260—LS 6580/DI 134 59
1 of one dollar ($1).
2 SECTION 40. IC 33-37-7-2, AS AMENDED BY P.L.165-2021,
3 SECTION 193, IS AMENDED TO READ AS FOLLOWS
4 [EFFECTIVE JULY 1, 2022]: Sec. 2. (a) The clerk of a circuit court
5 shall distribute semiannually to the auditor of state as the state share for
6 deposit in the homeowner protection unit account established by
7 IC 4-6-12-9 one hundred percent (100%) of the automated record
8 keeping fees collected under IC 33-37-5-21 with respect to actions
9 resulting in the accused person entering into a pretrial diversion
10 program agreement under IC 33-39-1-8 or a deferral program
11 agreement under IC 34-28-5-1 and for deposit in the state general fund
12 seventy percent (70%) of the amount of fees collected under the
13 following:
14 (1) IC 33-37-4-1(a) (criminal costs fees).
15 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
16 (3) IC 33-37-4-3(a) (juvenile costs fees).
17 (4) IC 33-37-4-4(a) (civil costs fees).
18 (5) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
19 (6) IC 33-37-4-7(a) (probate costs fees).
20 (7) IC 33-37-5-17 (deferred prosecution fees).
21 (b) The clerk of a circuit court shall distribute semiannually to the
22 auditor of state for deposit in the state user fee fund established in
23 IC 33-37-9-2 the following:
24 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
25 interdiction, and correction fees collected under
26 IC 33-37-4-1(b)(5).
27 (2) Twenty-five percent (25%) of the alcohol and drug
28 countermeasures fees collected under IC 33-37-4-1(b)(6),
29 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
30 (3) One hundred percent (100%) of the child abuse prevention
31 fees collected under IC 33-37-4-1(b)(7).
32 (4) One hundred percent (100%) of the domestic violence
33 prevention and treatment fees collected under IC 33-37-4-1(b)(8).
34 (5) One hundred percent (100%) of the highway worksite zone
35 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
36 (6) Seventy-five percent (75%) of the safe schools fee collected
37 under IC 33-37-5-18.
38 (7) One hundred percent (100%) of the automated record keeping
39 fee collected under IC 33-37-5-21 not distributed under
40 subsection (a).
41 (c) The clerk of a circuit court shall distribute monthly to the county
42 auditor the following:
HB 1260—LS 6580/DI 134 60
1 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
2 interdiction, and correction fees collected under
3 IC 33-37-4-1(b)(5).
4 (2) Seventy-five percent (75%) of the alcohol and drug
5 countermeasures fees collected under IC 33-37-4-1(b)(6),
6 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
7 The county auditor shall deposit fees distributed by a clerk under this
8 subsection into the county drug free community fund established under
9 IC 5-2-11.
10 (d) The clerk of a circuit court shall distribute monthly to the county
11 auditor one hundred percent (100%) of the late payment fees collected
12 under IC 33-37-5-22. The county auditor shall deposit fees distributed
13 by a clerk under this subsection as follows:
14 (1) If directed to do so by an ordinance adopted by the county
15 fiscal body, the county auditor shall deposit forty percent (40%)
16 of the fees in the clerk's record perpetuation fund established
17 under IC 33-37-5-2 and sixty percent (60%) of the fees in the
18 county general fund.
19 (2) If the county fiscal body has not adopted an ordinance
20 described in subdivision (1), the county auditor shall deposit all
21 the fees in the county general fund.
22 (e) The clerk of the circuit court shall distribute semiannually to the
23 auditor of state for deposit in the sexual assault victims assistance fund
24 established by IC 5-2-6-23(d) one hundred percent (100%) of the
25 sexual assault victims assistance fees collected under IC 33-37-5-23.
26 (f) The clerk of a circuit court shall distribute monthly to the county
27 auditor the following:
28 (1) One hundred percent (100%) of the support and maintenance
29 fees for cases designated as non-Title IV-D child support cases in
30 the Indiana support enforcement tracking system (ISETS) or the
31 successor statewide automated support enforcement system
32 collected under IC 33-37-5-6.
33 (2) The percentage share of the support and maintenance fees for
34 cases designated as Title IV-D child support cases in ISETS or the
35 successor statewide automated support enforcement system
36 collected under IC 33-37-5-6 that is reimbursable to the county at
37 the federal financial participation rate.
38 The county clerk shall distribute monthly to the department of child
39 services the percentage share of the support and maintenance fees for
40 cases designated as Title IV-D child support cases in ISETS, or the
41 successor statewide automated support enforcement system, collected
42 under IC 33-37-5-6 that is not reimbursable to the county at the
HB 1260—LS 6580/DI 134 61
1 applicable federal financial participation rate.
2 (g) The clerk of a circuit court shall distribute monthly to the county
3 auditor the following:
4 (1) One hundred percent (100%) of the small claims service fee
5 under IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2) for deposit in
6 the county general fund.
7 (2) One hundred percent (100%) of the small claims garnishee
8 service fee under IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3) for
9 deposit in the county general fund.
10 (3) Twenty-five percent (25%) of the safe schools fee collected
11 under IC 33-37-5-18 for deposit in the county general fund.
12 (h) This subsection does not apply to court administration fees
13 collected in small claims actions filed in a court described in IC 33-34.
14 The clerk of a circuit court shall semiannually distribute to the auditor
15 of state for deposit in the state general fund one hundred percent
16 (100%) of the following:
17 (1) The public defense administration fee collected under
18 IC 33-37-5-21.2.
19 (2) The judicial salaries fees collected under IC 33-37-5-26.
20 (3) The DNA sample processing fees collected under
21 IC 33-37-5-26.2.
22 (4) The court administration fees collected under IC 33-37-5-27.
23 (5) The judicial insurance adjustment fee collected under
24 IC 33-37-5-25.
25 (i) The proceeds of the service fee collected under
26 IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2) shall be distributed as
27 follows:
28 (1) The clerk shall distribute one hundred percent (100%) of the
29 service fees collected in a circuit, superior, county, or probate
30 court to the county auditor for deposit in the county general fund.
31 (2) The clerk shall distribute one hundred percent (100%) of the
32 service fees collected in a city or town court to the city or town
33 fiscal officer for deposit in the city or town general fund.
34 (j) The proceeds of the garnishee service fee collected under
35 IC 33-37-5-28(b)(3) or IC 33-37-5-28(b)(4) shall be distributed as
36 follows:
37 (1) The clerk shall distribute one hundred percent (100%) of the
38 garnishee service fees collected in a circuit, superior, county, or
39 probate court to the county auditor for deposit in the county
40 general fund.
41 (2) The clerk shall distribute one hundred percent (100%) of the
42 garnishee service fees collected in a city or town court to the city
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1 or town fiscal officer for deposit in the city or town general fund.
2 (k) The clerk of the circuit court shall distribute semiannually to the
3 auditor of state for deposit in the home ownership education account
4 established by IC 5-20-1-27 one hundred percent (100%) of the
5 following:
6 (1) The mortgage foreclosure counseling and education fees
7 collected under IC 33-37-5-33 (before its expiration on July 1,
8 2017).
9 (2) Any civil penalties imposed and collected by a court for a
10 violation of a court order in a foreclosure action under
11 IC 32-30-10.5.
12 (l) The clerk of a circuit court shall distribute semiannually to the
13 auditor of state one hundred percent (100%) of the pro bono legal
14 services fees collected before July 1, 2022, under IC 33-37-5-31. The
15 auditor of state shall transfer semiannually the pro bono legal services
16 fees to the Indiana Bar Foundation (or a successor entity) as the entity
17 designated to organize and administer the interest on lawyers trust
18 accounts (IOLTA) program under Rule 1.15 of the Rules of
19 Professional Conduct of the Indiana supreme court. The Indiana Bar
20 Foundation shall:
21 (1) deposit in an appropriate account and otherwise manage the
22 fees the Indiana Bar Foundation receives under this subsection in
23 the same manner the Indiana Bar Foundation deposits and
24 manages the net earnings the Indiana Bar Foundation receives
25 from IOLTA accounts; and
26 (2) use the fees the Indiana Bar Foundation receives under this
27 subsection to assist or establish approved pro bono legal services
28 programs.
29 The handling and expenditure of the pro bono legal services fees
30 received under this section by the Indiana Bar Foundation (or its
31 successor entity) are subject to audit by the state board of accounts. The
32 amounts necessary to make the transfers required by this subsection are
33 appropriated from the state general fund.
34 SECTION 41. IC 33-37-7-8, AS AMENDED BY P.L.165-2021,
35 SECTION 194, IS AMENDED TO READ AS FOLLOWS
36 [EFFECTIVE JULY 1, 2022]: Sec. 8. (a) The clerk of a city or town
37 court shall distribute semiannually to the auditor of state as the state
38 share for deposit in the homeowner protection unit account established
39 by IC 4-6-12-9 one hundred percent (100%) of the automated record
40 keeping fees collected under IC 33-37-5-21 with respect to actions
41 resulting in the accused person entering into a pretrial diversion
42 program agreement under IC 33-39-1-8 or a deferral program
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1 agreement under IC 34-28-5-1 and for deposit in the state general fund
2 fifty-five percent (55%) of the amount of fees collected under the
3 following:
4 (1) IC 33-37-4-1(a) (criminal costs fees).
5 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
6 (3) IC 33-37-4-4(a) (civil costs fees).
7 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
8 (5) IC 33-37-5-17 (deferred prosecution fees).
9 (b) The city or town fiscal officer shall distribute monthly to the
10 county auditor as the county share twenty percent (20%) of the amount
11 of fees collected under the 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 33-37-4-4(a) (civil costs fees).
15 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
16 (5) IC 33-37-5-17 (deferred prosecution fees).
17 (c) The city or town fiscal officer shall retain twenty-five percent
18 (25%) as the city or town share of the fees collected under the
19 following:
20 (1) IC 33-37-4-1(a) (criminal costs fees).
21 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
22 (3) IC 33-37-4-4(a) (civil costs fees).
23 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
24 (5) IC 33-37-5-17 (deferred prosecution fees).
25 (d) The clerk of a city or town court shall distribute semiannually to
26 the auditor of state for deposit in the state user fee fund established in
27 IC 33-37-9 the following:
28 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
29 interdiction, and correction fees collected under
30 IC 33-37-4-1(b)(5).
31 (2) Twenty-five percent (25%) of the alcohol and drug
32 countermeasures fees collected under IC 33-37-4-1(b)(6),
33 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
34 (3) One hundred percent (100%) of the highway worksite zone
35 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
36 (4) Seventy-five percent (75%) of the safe schools fee collected
37 under IC 33-37-5-18.
38 (5) One hundred percent (100%) of the automated record keeping
39 fee collected under IC 33-37-5-21 not distributed under
40 subsection (a).
41 (e) The clerk of a city or town court shall distribute monthly to the
42 county auditor the following:
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1 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
2 interdiction, and correction fees collected under
3 IC 33-37-4-1(b)(5).
4 (2) Seventy-five percent (75%) of the alcohol and drug
5 countermeasures fees collected under IC 33-37-4-1(b)(6),
6 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
7 The county auditor shall deposit fees distributed by a clerk under this
8 subsection into the county drug free community fund established under
9 IC 5-2-11.
10 (f) The clerk of a city or town court shall distribute monthly to the
11 city or town fiscal officer (as defined in IC 36-1-2-7) one hundred
12 percent (100%) of the following:
13 (1) The late payment fees collected under IC 33-37-5-22.
14 (2) The small claims service fee collected under
15 IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2).
16 (3) The small claims garnishee service fee collected under
17 IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3).
18 (4) Twenty-five percent (25%) of the safe schools fee collected
19 under IC 33-37-5-18.
20 The city or town fiscal officer (as defined in IC 36-1-2-7) shall deposit
21 fees distributed by a clerk under this subsection in the city or town
22 general fund.
23 (g) The clerk of a city or town court shall semiannually distribute to
24 the auditor of state for deposit in the state general fund one hundred
25 percent (100%) of the following:
26 (1) The public defense administration fee collected under
27 IC 33-37-5-21.2.
28 (2) The DNA sample processing fees collected under
29 IC 33-37-5-26.2.
30 (3) The court administration fees collected under IC 33-37-5-27.
31 (4) The judicial insurance adjustment fee collected under
32 IC 33-37-5-25.
33 (h) The clerk of a city or town court shall semiannually distribute to
34 the auditor of state for deposit in the state general fund seventy-five
35 percent (75%) of the judicial salaries fee collected under
36 IC 33-37-5-26. The city or town fiscal officer shall retain twenty-five
37 percent (25%) of the judicial salaries fee collected under
38 IC 33-37-5-26. The funds retained by the city or town shall be
39 prioritized to fund city or town court operations.
40 (i) The clerk of a city or town court shall distribute semiannually to
41 the auditor of state one hundred percent (100%) of the pro bono legal
42 services fees collected before July 1, 2022, under IC 33-37-5-31. The
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1 auditor of state shall transfer semiannually the pro bono legal services
2 fees to the Indiana Bar Foundation (or a successor entity) as the entity
3 designated to organize and administer the interest on lawyers trust
4 accounts (IOLTA) program under Rule 1.15 of the Rules of
5 Professional Conduct of the Indiana supreme court. The Indiana Bar
6 Foundation shall:
7 (1) deposit in an appropriate account and otherwise manage the
8 fees the Indiana Bar Foundation receives under this subsection in
9 the same manner the Indiana Bar Foundation deposits and
10 manages the net earnings the Indiana Bar Foundation receives
11 from IOLTA accounts; and
12 (2) use the fees the Indiana Bar Foundation receives under this
13 subsection to assist or establish approved pro bono legal services
14 programs.
15 The handling and expenditure of the pro bono legal services fees
16 received under this section by the Indiana Bar Foundation (or its
17 successor entity) are subject to audit by the state board of accounts. The
18 amounts necessary to make the transfers required by this subsection are
19 appropriated from the state general fund.
20 SECTION 42. IC 36-1-10-5 IS AMENDED TO READ AS
21 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 5. Notwithstanding
22 sections 6, 12, 16, and 17 of this chapter, the following procedure shall
23 be followed whenever a lease does not contain an option to purchase:
24 (1) The term of the lease may not be longer than ten (10) years;
25 however, a lease may be for a longer term if the lease is approved
26 by the department of local government finance.
27 (2) (1) The lease must provide that the lease is subject to annual
28 appropriation by the appropriate fiscal body.
29 (3) (2) The leasing agent must have a copy of the lease filed and
30 kept in a place available for public inspection.
31 A leasing agent may lease part of a structure.
32 SECTION 43. IC 36-1-10-16 IS AMENDED TO READ AS
33 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 16. (a) A political
34 subdivision or agency owning a structure with respect to which its
35 revenue bonds are outstanding may, to refinance those bonds, convey
36 the structure to the lessor in fee simple and lease it from the lessor in
37 accordance with this chapter. subject to the approval of the department
38 of local government finance.
39 (b) The price of a purchase under this section must be at least the
40 sum of:
41 (1) the principal amount of the outstanding revenue bonds;
42 (2) interest on those bonds to the maturity date of bonds not
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1 subject to redemption before maturity and to the first redemption
2 date of bonds subject to redemption before maturity; and
3 (3) the redemption premiums on all bonds subject to redemption
4 before maturity.
5 An amount not less than this sum shall be deposited in trust for the
6 payment of the outstanding revenue bonds in a manner consistent with
7 the ordinance or trust agreement under which the bonds were issued.
8 The money deposited in the trust, and investment income from it, not
9 required for the payment of the bonds, shall be applied to the payment
10 of the obligations issued by the lessor for the acquisition of the
11 structure, and to a corresponding reduction of rentals for the leasing
12 agent.
13 (c) Each lease entered into under this section must include an option
14 permitting the political subdivision or agency to purchase the structure
15 at a price not exceeding the amount required to retire all outstanding
16 obligations issued by the lessor to acquire the property covered by the
17 lease. The lease and sale of a parking facility under this section does
18 not preclude the lease of air rights.
19 SECTION 44. IC 36-7-14-22.7, AS ADDED BY P.L.169-2006,
20 SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
21 JULY 1, 2022]: Sec. 22.7. (a) The commission may dispose of real
22 property to which section 22.5 of this chapter applies by following the
23 procedure set forth in this section.
24 (b) The commission shall first have the property appraised by two
25 (2) appraisers. The appraisers must be:
26 (1) persons who are professionally engaged in making appraisals;
27 (2) persons who are licensed under IC 25-34.1; or
28 (3) employees of the political subdivision familiar with the value
29 of the property.
30 The appraisers shall make a joint appraisal of the property.
31 (c) The commission may:
32 (1) negotiate a sale or transfer; and
33 (2) dispose of the property;
34 at a value that is not less than the appraised value determined under
35 subsection (b).
36 (d) Disposal of real property under this chapter section is subject to
37 the approval of the commission. The commission may not approve a
38 disposal of property without conducting a public hearing after giving
39 notice under IC 5-3-1.
40 (e) In addition to any other reason for disapproving a disposal of
41 property under this section, the commission may disapprove a sale of
42 a tract of residential property to any bidder who does not by affidavit
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1 declare that the bidder will reside on that property for at least one (1)
2 year after the bidder obtains possession of the property.
3 SECTION 45. IC 36-7-14-39, AS AMENDED BY P.L.38-2021,
4 SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5 JULY 1, 2022]: Sec. 39. (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 declaratory resolution adopted
8 under section 15 of this chapter refers for purposes of distribution and
9 allocation of 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, as finally determined for the current assessment date.
35 (3) If:
36 (A) an allocation provision adopted before June 30, 1995, in
37 a declaratory resolution or an amendment to a declaratory
38 resolution establishing a redevelopment project area expires
39 after June 30, 1997; and
40 (B) after June 30, 1997, a new allocation provision is included
41 in an amendment to the declaratory resolution;
42 the net assessed value of all the property as finally determined for
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1 the assessment date immediately preceding the effective date of
2 the allocation provision adopted after June 30, 1997, as adjusted
3 under subsection (h).
4 (4) Except as provided in subdivision (5), for all other allocation
5 areas, the net assessed value of all the property as finally
6 determined for the assessment date immediately preceding the
7 effective date of the allocation provision of the declaratory
8 resolution, as adjusted under subsection (h).
9 (5) If an allocation area established in an economic development
10 area before July 1, 1995, is expanded after June 30, 1995, the
11 definition in subdivision (1) applies to the expanded part of the
12 area added after June 30, 1995.
13 (6) If an allocation area established in a redevelopment project
14 area before July 1, 1997, is expanded after June 30, 1997, the
15 definition in subdivision (2) applies to the expanded part of the
16 area added after June 30, 1997.
17 Except as provided in section 39.3 of this chapter, "property taxes"
18 means taxes imposed under IC 6-1.1 on real property. However, upon
19 approval by a resolution of the redevelopment commission adopted
20 before June 1, 1987, "property taxes" also includes taxes imposed
21 under IC 6-1.1 on depreciable personal property. If a redevelopment
22 commission adopted before June 1, 1987, a resolution to include within
23 the definition of property taxes, taxes imposed under IC 6-1.1 on
24 depreciable personal property that has a useful life in excess of eight
25 (8) years, the commission may by resolution determine the percentage
26 of taxes imposed under IC 6-1.1 on all depreciable personal property
27 that will be included within the definition of property taxes. However,
28 the percentage included must not exceed twenty-five percent (25%) of
29 the taxes imposed under IC 6-1.1 on all depreciable personal property.
30 (b) A declaratory resolution adopted under section 15 of this chapter
31 on or before the allocation deadline determined under subsection (i)
32 may include a provision with respect to the allocation and distribution
33 of property taxes for the purposes and in the manner provided in this
34 section. A declaratory resolution previously adopted may include an
35 allocation provision by the amendment of that declaratory resolution on
36 or before the allocation deadline determined under subsection (i) in
37 accordance with the procedures required for its original adoption. A
38 declaratory resolution or amendment that establishes an allocation
39 provision must include a specific finding of fact, supported by
40 evidence, that the adoption of the allocation provision will result in
41 new property taxes in the area that would not have been generated but
42 for the adoption of the allocation provision. For an allocation area
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1 established before July 1, 1995, the expiration date of any allocation
2 provisions for the allocation area is June 30, 2025, or the last date of
3 any obligations that are outstanding on July 1, 2015, whichever is later.
4 A declaratory resolution or an amendment that establishes an allocation
5 provision after June 30, 1995, must specify an expiration date for the
6 allocation provision. For an allocation area established before July 1,
7 2008, the expiration date may not be more than thirty (30) years after
8 the date on which the allocation provision is established. For an
9 allocation area established after June 30, 2008, the expiration date may
10 not be more than twenty-five (25) years after the date on which the first
11 obligation was incurred to pay principal and interest on bonds or lease
12 rentals on leases payable from tax increment revenues. However, with
13 respect to bonds or other obligations that were issued before July 1,
14 2008, if any of the bonds or other obligations that were scheduled when
15 issued to mature before the specified expiration date and that are
16 payable only from allocated tax proceeds with respect to the allocation
17 area remain outstanding as of the expiration date, the allocation
18 provision does not expire until all of the bonds or other obligations are
19 no longer outstanding. Notwithstanding any other law, in the case of an
20 allocation area that is established after June 30, 2019, and that is
21 located in a redevelopment project area described in section
22 25.1(c)(3)(C) of this chapter, an economic development area described
23 in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
24 area described in section 25.1(c)(3)(C) of this chapter, the expiration
25 date of the allocation provision may not be more than thirty-five (35)
26 years after the date on which the allocation provision is established.
27 The allocation provision may apply to all or part of the redevelopment
28 project area. The allocation provision must require that any property
29 taxes subsequently levied by or for the benefit of any public body
30 entitled to a distribution of property taxes on taxable property in the
31 allocation area be allocated and distributed as follows:
32 (1) Except as otherwise provided in this section, the proceeds of
33 the taxes attributable to the lesser of:
34 (A) the assessed value of the property for the assessment date
35 with respect to which the allocation and distribution is made;
36 or
37 (B) the base assessed value;
38 shall be allocated to and, when collected, paid into the funds of
39 the respective taxing units.
40 (2) The excess of the proceeds of the property taxes imposed for
41 the assessment date with respect to which the allocation and
42 distribution is made that are attributable to taxes imposed after
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1 being approved by the voters in a referendum or local public
2 question conducted after April 30, 2010, not otherwise included
3 in subdivision (1) shall be allocated to and, when collected, paid
4 into the funds of the taxing unit for which the referendum or local
5 public question was conducted.
6 (3) Except as otherwise provided in this section, property tax
7 proceeds in excess of those described in subdivisions (1) and (2)
8 shall be allocated to the redevelopment district and, when
9 collected, paid into an allocation fund for that allocation area that
10 may be used by the redevelopment district only to do one (1) or
11 more of the following:
12 (A) Pay the principal of and interest on any obligations
13 payable solely from allocated tax proceeds which are incurred
14 by the redevelopment district for the purpose of financing or
15 refinancing the redevelopment of that allocation area.
16 (B) Establish, augment, or restore the debt service reserve for
17 bonds payable solely or in part from allocated tax proceeds in
18 that allocation area.
19 (C) Pay the principal of and interest on bonds payable from
20 allocated tax proceeds in that allocation area and from the
21 special tax levied under section 27 of this chapter.
22 (D) Pay the principal of and interest on bonds issued by the
23 unit to pay for local public improvements that are physically
24 located in or physically connected to that allocation 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 25.2 of this
30 chapter.
31 (G) Reimburse the unit for expenditures made by it for local
32 public improvements (which include buildings, parking
33 facilities, and other items described in section 25.1(a) of this
34 chapter) that are physically located in or physically connected
35 to that allocation 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) For property taxes first due and payable before January 1,
41 2009, pay all or a part of a property tax replacement credit to
42 taxpayers in an allocation area as determined by the
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1 redevelopment commission. This credit equals the amount
2 determined under the following STEPS for each taxpayer in a
3 taxing district (as defined in IC 6-1.1-1-20) that contains all or
4 part of the allocation area:
5 STEP ONE: Determine that part of the sum of the amounts
6 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
7 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
8 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
9 the taxing district.
10 STEP TWO: Divide:
11 (i) that part of each county's eligible property tax
12 replacement amount (as defined in IC 6-1.1-21-2 (before its
13 repeal)) for that year as determined under IC 6-1.1-21-4
14 (before its repeal) that is attributable to the taxing district;
15 by
16 (ii) the STEP ONE sum.
17 STEP THREE: Multiply:
18 (i) the STEP TWO quotient; times
19 (ii) the total amount of the taxpayer's taxes (as defined in
20 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
21 that have been allocated during that year to an allocation
22 fund under this section.
23 If not all the taxpayers in an allocation area receive the credit
24 in full, each taxpayer in the allocation area is entitled to
25 receive the same proportion of the credit. A taxpayer may not
26 receive a credit under this section and a credit under section
27 39.5 of this chapter (before its repeal) in the same year.
28 (J) Pay expenses incurred by the redevelopment commission
29 for local public improvements that are in the allocation area or
30 serving the allocation area. Public improvements include
31 buildings, parking facilities, and other items described in
32 section 25.1(a) of this chapter.
33 (K) Reimburse public and private entities for expenses
34 incurred in training employees of industrial facilities that are
35 located:
36 (i) in the allocation area; and
37 (ii) on a parcel of real property that has been classified as
38 industrial property under the rules of the department of local
39 government finance.
40 However, the total amount of money spent for this purpose in
41 any year may not exceed the total amount of money in the
42 allocation fund that is attributable to property taxes paid by the
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1 industrial facilities described in this clause. The
2 reimbursements under this clause must be made within three
3 (3) years after the date on which the investments that are the
4 basis for the increment financing are made.
5 (L) Pay the costs of carrying out an eligible efficiency project
6 (as defined in IC 36-9-41-1.5) within the unit that established
7 the redevelopment commission. However, property tax
8 proceeds may be used under this clause to pay the costs of
9 carrying out an eligible efficiency project only if those
10 property tax proceeds exceed the amount necessary to do the
11 following:
12 (i) Make, when due, any payments required under clauses
13 (A) through (K), including any payments of principal and
14 interest on bonds and other obligations payable under this
15 subdivision, any payments of premiums under this
16 subdivision on the redemption before maturity of bonds, and
17 any payments on leases payable under this subdivision.
18 (ii) Make any reimbursements required under this
19 subdivision.
20 (iii) Pay any expenses required under this subdivision.
21 (iv) Establish, augment, or restore any debt service reserve
22 under this subdivision.
23 (M) Expend money and provide financial assistance as
24 authorized in section 12.2(a)(27) of this chapter.
25 The allocation fund may not be used for operating expenses of the
26 commission.
27 (4) Except as provided in subsection (g), before June 15 of each
28 year, the commission shall do the following:
29 (A) Determine the amount, if any, by which the assessed value
30 of the taxable property in the allocation area for the most
31 recent assessment date minus the base assessed value, when
32 multiplied by the estimated tax rate of the allocation area, will
33 exceed the amount of assessed value needed to produce the
34 property taxes necessary to make, when due, principal and
35 interest payments on bonds described in subdivision (3), plus
36 the amount necessary for other purposes described in
37 subdivision (3).
38 (B) Provide a written notice to the county auditor, the fiscal
39 body of the county or municipality that established the
40 department of redevelopment, and the officers who are
41 authorized to fix budgets, tax rates, and tax levies under
42 IC 6-1.1-17-5 for each of the other taxing units that is wholly
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1 or partly located within the allocation area. The county auditor,
2 upon receiving the notice, shall forward this notice (in an
3 electronic format) to the department of local government
4 finance not later than June 15 of each year. The notice must:
5 (i) state the amount, if any, of excess assessed value that the
6 commission has determined may be allocated to the
7 respective taxing units in the manner prescribed in
8 subdivision (1); or
9 (ii) state that the commission has determined that there is no
10 excess assessed value that may be allocated to the respective
11 taxing units in the manner prescribed in subdivision (1).
12 The county auditor shall allocate to the respective taxing units
13 the amount, if any, of excess assessed value determined by the
14 commission. The commission may not authorize an allocation
15 of assessed value to the respective taxing units under this
16 subdivision if to do so would endanger the interests of the
17 holders of bonds described in subdivision (3) or lessors under
18 section 25.3 of this chapter.
19 (C) If:
20 (i) the amount of excess assessed value determined by the
21 commission is expected to generate more than two hundred
22 percent (200%) of the amount of allocated tax proceeds
23 necessary to make, when due, principal and interest
24 payments on bonds described in subdivision (3); plus
25 (ii) the amount necessary for other purposes described in
26 subdivision (3);
27 the commission shall submit to the legislative body of the unit
28 its determination of the excess assessed value that the
29 commission proposes to allocate to the respective taxing units
30 in the manner prescribed in subdivision (1). The legislative
31 body of the unit may approve the commission's determination
32 or modify the amount of the excess assessed value that will be
33 allocated to the respective taxing units in the manner
34 prescribed in subdivision (1).
35 (5) Notwithstanding subdivision (4), in the case of an allocation
36 area that is established after June 30, 2019, and that is located in
37 a redevelopment project area described in section 25.1(c)(3)(C)
38 of this chapter, an economic development area described in
39 section 25.1(c)(3)(C) of this chapter, or an urban renewal project
40 area described in section 25.1(c)(3)(C) of this chapter, for each
41 year the allocation provision is in effect, if the amount of excess
42 assessed value determined by the commission under subdivision
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1 (4)(A) is expected to generate more than two hundred percent
2 (200%) of:
3 (A) the amount of allocated tax proceeds necessary to make,
4 when due, principal and interest payments on bonds described
5 in subdivision (3) for the project; plus
6 (B) the amount necessary for other purposes described in
7 subdivision (3) for the project;
8 the amount of the excess assessed value that generates more than
9 two hundred percent (200%) of the amounts described in clauses
10 (A) and (B) shall be allocated to the respective taxing units in the
11 manner prescribed by subdivision (1).
12 (c) For the purpose of allocating taxes levied by or for any taxing
13 unit or units, the assessed value of taxable property in a territory in the
14 allocation area that is annexed by any taxing unit after the effective
15 date of the allocation provision of the declaratory resolution is the
16 lesser of:
17 (1) the assessed value of the property for the assessment date with
18 respect to which the allocation and distribution is made; or
19 (2) the base assessed value.
20 (d) Property tax proceeds allocable to the redevelopment district
21 under subsection (b)(3) may, subject to subsection (b)(4), be
22 irrevocably pledged by the redevelopment district for payment as set
23 forth in subsection (b)(3).
24 (e) Notwithstanding any other law, each assessor shall, upon
25 petition of the redevelopment commission, reassess the taxable
26 property situated upon or in, or added to, the allocation area, effective
27 on the next assessment date after the petition.
28 (f) Notwithstanding any other law, the assessed value of all taxable
29 property in the allocation area, for purposes of tax limitation, property
30 tax replacement, and formulation of the budget, tax rate, and tax levy
31 for each political subdivision in which the property is located is the
32 lesser of:
33 (1) the assessed value of the property as valued without regard to
34 this section; or
35 (2) the base assessed value.
36 (g) If any part of the allocation area is located in an enterprise zone
37 created under IC 5-28-15, the unit that designated the allocation area
38 shall create funds as specified in this subsection. A unit that has
39 obligations, bonds, or leases payable from allocated tax proceeds under
40 subsection (b)(3) shall establish an allocation fund for the purposes
41 specified in subsection (b)(3) and a special zone fund. Such a unit
42 shall, until the end of the enterprise zone phase out period, deposit each
HB 1260—LS 6580/DI 134 75
1 year in the special zone fund any amount in the allocation fund derived
2 from property tax proceeds in excess of those described in subsection
3 (b)(1) and (b)(2) from property located in the enterprise zone that
4 exceeds the amount sufficient for the purposes specified in subsection
5 (b)(3) for the year. The amount sufficient for purposes specified in
6 subsection (b)(3) for the year shall be determined based on the pro rata
7 portion of such current property tax proceeds from the part of the
8 enterprise zone that is within the allocation area as compared to all
9 such current property tax proceeds derived from the allocation area. A
10 unit that has no obligations, bonds, or leases payable from allocated tax
11 proceeds under subsection (b)(3) shall establish a special zone fund
12 and deposit all the property tax proceeds in excess of those described
13 in subsection (b)(1) and (b)(2) in the fund derived from property tax
14 proceeds in excess of those described in subsection (b)(1) and (b)(2)
15 from property located in the enterprise zone. The unit that creates the
16 special zone fund shall use the fund (based on the recommendations of
17 the urban enterprise association) for programs in job training, job
18 enrichment, and basic skill development that are designed to benefit
19 residents and employers in the enterprise zone or other purposes
20 specified in subsection (b)(3), except that where reference is made in
21 subsection (b)(3) to allocation area it shall refer for purposes of
22 payments from the special zone fund only to that part of the allocation
23 area that is also located in the enterprise zone. Those programs shall
24 reserve at least one-half (1/2) of their enrollment in any session for
25 residents of the enterprise zone.
26 (h) The state board of accounts and department of local government
27 finance shall make the rules and prescribe the forms and procedures
28 that they consider expedient for the implementation of this chapter.
29 After each reassessment in an area under a reassessment plan prepared
30 under IC 6-1.1-4-4.2, the department of local government finance shall
31 adjust the base assessed value one (1) time to neutralize any effect of
32 the reassessment of the real property in the area on the property tax
33 proceeds allocated to the redevelopment district under this section.
34 After each annual adjustment under IC 6-1.1-4-4.5, the department of
35 local government finance shall adjust the base assessed value one (1)
36 time to neutralize any effect of the annual adjustment on the property
37 tax proceeds allocated to the redevelopment district under this section.
38 However, the adjustments under this subsection:
39 (1) may not include the effect of phasing in assessed value due to
40 property tax abatements under IC 6-1.1-12.1;
41 (2) may not produce less property tax proceeds allocable to the
42 redevelopment district under subsection (b)(3) than would
HB 1260—LS 6580/DI 134 76
1 otherwise have been received if the reassessment under the
2 reassessment plan or the annual adjustment had not occurred; and
3 (3) may decrease base assessed value only to the extent that
4 assessed values in the allocation area have been decreased due to
5 annual adjustments or the reassessment under the reassessment
6 plan.
7 Assessed value increases attributable to the application of an abatement
8 schedule under IC 6-1.1-12.1 may not be included in the base assessed
9 value of an allocation area. The department of local government
10 finance may prescribe procedures for county and township officials to
11 follow to assist the department in making the adjustments.
12 (i) The allocation deadline referred to in subsection (b) is
13 determined in the following manner:
14 (1) The initial allocation deadline is December 31, 2011.
15 (2) Subject to subdivision (3), the initial allocation deadline and
16 subsequent allocation deadlines are automatically extended in
17 increments of five (5) years, so that allocation deadlines
18 subsequent to the initial allocation deadline fall on December 31,
19 2016, and December 31 of each fifth year thereafter.
20 (3) At least one (1) year before the date of an allocation deadline
21 determined under subdivision (2), the general assembly may enact
22 a law that:
23 (A) terminates the automatic extension of allocation deadlines
24 under subdivision (2); and
25 (B) specifically designates a particular date as the final
26 allocation deadline.
27 (j) If a redevelopment commission adopts a declaratory resolution
28 or an amendment to a declaratory resolution that contains an allocation
29 provision and the redevelopment commission makes either of the
30 filings required under section 17(e) 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 unit is located shall compute the base
33 assessed value for the allocation area using the assessment date
34 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 (k) 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 77
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 46. IC 36-7-15.1-26, AS AMENDED BY P.L.156-2020,
6 SECTION 140, IS AMENDED TO READ AS FOLLOWS
7 [EFFECTIVE JULY 1, 2022]: Sec. 26. (a) As used in this section:
8 "Allocation area" means that part of a redevelopment project area
9 to which an allocation provision of a resolution adopted under section
10 8 of this chapter refers for purposes of distribution and allocation of
11 property taxes.
12 "Base assessed value" means, subject to subsection (j), the
13 following:
14 (1) If an allocation provision is adopted after June 30, 1995, in a
15 declaratory resolution or an amendment to a declaratory
16 resolution establishing an economic development area:
17 (A) the net assessed value of all the property as finally
18 determined for the assessment date immediately preceding the
19 effective date of the allocation provision of the declaratory
20 resolution, as adjusted under subsection (h); plus
21 (B) to the extent that it is not included in clause (A), the net
22 assessed value of property that is assessed as residential
23 property under the rules of the department of local government
24 finance, within the allocation area, as finally determined for
25 the current assessment date.
26 (2) If an allocation provision is adopted after June 30, 1997, in a
27 declaratory resolution or an amendment to a declaratory
28 resolution establishing a redevelopment project area:
29 (A) the net assessed value of all the property as finally
30 determined for the assessment date immediately preceding the
31 effective date of the allocation provision of the declaratory
32 resolution, as adjusted under subsection (h); plus
33 (B) to the extent that it is not included in clause (A), the net
34 assessed value of property that is assessed as residential
35 property under the rules of the department of local government
36 finance, within the allocation area, as finally determined for
37 the current assessment date.
38 (3) If:
39 (A) an allocation provision adopted before June 30, 1995, in
40 a declaratory resolution or an amendment to a declaratory
41 resolution establishing a redevelopment project area expires
42 after June 30, 1997; and
HB 1260—LS 6580/DI 134 78
1 (B) after June 30, 1997, a new allocation provision is included
2 in an amendment to the declaratory resolution;
3 the net assessed value of all the property as finally determined for
4 the assessment date immediately preceding the effective date of
5 the allocation provision adopted after June 30, 1997, as adjusted
6 under subsection (h).
7 (4) Except as provided in subdivision (5), for all other allocation
8 areas, the net assessed value of all the property as finally
9 determined for the assessment date immediately preceding the
10 effective date of the allocation provision of the declaratory
11 resolution, as adjusted under subsection (h).
12 (5) If an allocation area established in an economic development
13 area before July 1, 1995, is expanded after June 30, 1995, the
14 definition in subdivision (1) applies to the expanded part of the
15 area added after June 30, 1995.
16 (6) If an allocation area established in a redevelopment project
17 area before July 1, 1997, is expanded after June 30, 1997, the
18 definition in subdivision (2) applies to the expanded part of the
19 area added after June 30, 1997.
20 Except as provided in section 26.2 of this chapter, "property taxes"
21 means taxes imposed under IC 6-1.1 on real property. However, upon
22 approval by a resolution of the redevelopment commission adopted
23 before June 1, 1987, "property taxes" also includes taxes imposed
24 under IC 6-1.1 on depreciable personal property. If a redevelopment
25 commission adopted before June 1, 1987, a resolution to include within
26 the definition of property taxes, taxes imposed under IC 6-1.1 on
27 depreciable personal property that has a useful life in excess of eight
28 (8) years, the commission may by resolution determine the percentage
29 of taxes imposed under IC 6-1.1 on all depreciable personal property
30 that will be included within the definition of property taxes. However,
31 the percentage included must not exceed twenty-five percent (25%) of
32 the taxes imposed under IC 6-1.1 on all depreciable personal property.
33 (b) A resolution adopted under section 8 of this chapter on or before
34 the allocation deadline determined under subsection (i) may include a
35 provision with respect to the allocation and distribution of property
36 taxes for the purposes and in the manner provided in this section. A
37 resolution previously adopted may include an allocation provision by
38 the amendment of that resolution on or before the allocation deadline
39 determined under subsection (i) in accordance with the procedures
40 required for its original adoption. A declaratory resolution or
41 amendment that establishes an allocation provision must include a
42 specific finding of fact, supported by evidence, that the adoption of the
HB 1260—LS 6580/DI 134 79
1 allocation provision will result in new property taxes in the area that
2 would not have been generated but for the adoption of the allocation
3 provision. For an allocation area established before July 1, 1995, the
4 expiration date of any allocation provisions for the allocation area is
5 June 30, 2025, or the last date of any obligations that are outstanding
6 on July 1, 2015, whichever is later. However, for an allocation area
7 identified as the Consolidated Allocation Area in the report submitted
8 in 2013 to the fiscal body under section 36.3 of this chapter, the
9 expiration date of any allocation provisions for the allocation area is
10 January 1, 2051. A declaratory resolution or an amendment that
11 establishes an allocation provision after June 30, 1995, must specify an
12 expiration date for the allocation provision. For an allocation area
13 established before July 1, 2008, the expiration date may not be more
14 than thirty (30) years after the date on which the allocation provision
15 is established. For an allocation area established after June 30, 2008,
16 the expiration date may not be more than twenty-five (25) years after
17 the date on which the first obligation was incurred to pay principal and
18 interest on bonds or lease rentals on leases payable from tax increment
19 revenues. However, with respect to bonds or other obligations that were
20 issued before July 1, 2008, if any of the bonds or other obligations that
21 were scheduled when issued to mature before the specified expiration
22 date and that are payable only from allocated tax proceeds with respect
23 to the allocation area remain outstanding as of the expiration date, the
24 allocation provision does not expire until all of the bonds or other
25 obligations are no longer outstanding. The allocation provision may
26 apply to all or part of the redevelopment project area. The allocation
27 provision must require that any property taxes subsequently levied by
28 or for the benefit of any public body entitled to a distribution of
29 property taxes on taxable property in the allocation area be allocated
30 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 80
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 19 of this chapter.
21 (D) Pay the principal of and interest on bonds issued by the
22 consolidated 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 17.1 of this
30 chapter.
31 (G) Reimburse the consolidated city for expenditures for local
32 public improvements (which include buildings, parking
33 facilities, and other items set forth in section 17 of this
34 chapter) that are physically located in or physically connected
35 to that allocation 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 (J) Pay the costs of carrying out an eligible efficiency project
12 (as defined in IC 36-9-41-1.5) within the unit that established
13 the redevelopment commission. However, property tax
14 proceeds may be used under this clause to pay the costs of
15 carrying out an eligible efficiency project only if those
16 property tax proceeds exceed the amount necessary to do the
17 following:
18 (i) Make, when due, any payments required under clauses
19 (A) through (I), including any payments of principal and
20 interest on bonds and other obligations payable under this
21 subdivision, any payments of premiums under this
22 subdivision on the redemption before maturity of bonds, and
23 any payments on leases payable under this subdivision.
24 (ii) Make any reimbursements required under this
25 subdivision.
26 (iii) Pay any expenses required under this subdivision.
27 (iv) Establish, augment, or restore any debt service reserve
28 under this subdivision.
29 (K) Expend money and provide financial assistance as
30 authorized in section 7(a)(21) of this chapter.
31 The special fund may not be used for operating expenses of the
32 commission.
33 (4) Before June 15 of each year, the commission shall do the
34 following:
35 (A) Determine the amount, if any, by which the assessed value
36 of the taxable property in the allocation area for the most
37 recent assessment date minus the base assessed value, when
38 multiplied by the estimated tax rate of the allocation area will
39 exceed the amount of assessed value needed to provide the
40 property taxes necessary to make, when due, principal and
41 interest payments on bonds described in subdivision (3) plus
42 the amount necessary for other purposes described in
HB 1260—LS 6580/DI 134 82
1 subdivision (3) and subsection (g).
2 (B) Provide a written notice to the county auditor, the
3 legislative body of the consolidated city, the officers who are
4 authorized to fix budgets, tax rates, and tax levies under
5 IC 6-1.1-17-5 for each of the other taxing units that is wholly
6 or partly located within the allocation area, and (in an
7 electronic format) the department of local government finance.
8 The notice must:
9 (i) state the amount, if any, of excess assessed value that the
10 commission has determined may be allocated to the
11 respective taxing units in the manner prescribed in
12 subdivision (1); or
13 (ii) state that the commission has determined that there is no
14 excess assessed value that may be allocated to the respective
15 taxing units in the manner prescribed in subdivision (1).
16 The county auditor shall allocate to the respective taxing units
17 the amount, if any, of excess assessed value determined by the
18 commission. The commission may not authorize an allocation
19 to the respective taxing units under this subdivision if to do so
20 would endanger the interests of the holders of bonds described
21 in subdivision (3).
22 (C) If:
23 (i) the amount of excess assessed value determined by the
24 commission is expected to generate more than two hundred
25 percent (200%) of the amount of allocated tax proceeds
26 necessary to make, when due, principal and interest
27 payments on bonds described in subdivision (3); plus
28 (ii) the amount necessary for other purposes described in
29 subdivision (3) and subsection (g);
30 the commission shall submit to the legislative body of the unit
31 the commission's determination of the excess assessed value
32 that the commission proposes to allocate to the respective
33 taxing units in the manner prescribed in subdivision (1). The
34 legislative body of the unit may approve the commission's
35 determination or modify the amount of the excess assessed
36 value that will be allocated to the respective taxing units in the
37 manner prescribed in subdivision (1).
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 any taxing unit after the effective
41 date of the allocation provision of the resolution is the lesser of:
42 (1) the assessed value of the property for the assessment date with
HB 1260—LS 6580/DI 134 83
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 redevelopment district
4 under subsection (b)(3) may, subject to subsection (b)(4), be
5 irrevocably pledged by the redevelopment district for payment as set
6 forth in subsection (b)(3).
7 (e) Notwithstanding any other law, each assessor shall, upon
8 petition of the commission, reassess the taxable property situated upon
9 or in, or added to, the allocation area, effective on the next assessment
10 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 formulation 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 unit that designated the allocation area
21 shall create funds as specified in this subsection. A unit 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. Such a unit
25 shall, until the end of the enterprise zone phase out period, deposit each
26 year in the special zone fund the amount in the allocation fund derived
27 from property tax proceeds in excess of those described in subsection
28 (b)(1) and (b)(2) from property located in the enterprise zone that
29 exceeds the amount sufficient for the purposes specified in subsection
30 (b)(3) for the year. A unit that has no obligations, bonds, or leases
31 payable from allocated tax proceeds under subsection (b)(3) shall
32 establish a special zone fund and deposit all the property tax proceeds
33 in excess of those described in subsection (b)(1) and (b)(2) in the fund
34 derived from property tax proceeds in excess of those described in
35 subsection (b)(1) and (b)(2) from property located in the enterprise
36 zone. The unit that creates the special zone fund shall use the fund,
37 based on the recommendations of the urban enterprise association, for
38 one (1) or more of the following purposes:
39 (1) To pay for programs in job training, job enrichment, and basic
40 skill development designed to benefit residents and employers in
41 the enterprise zone. The programs must reserve at least one-half
42 (1/2) of the enrollment in any session for residents of the
HB 1260—LS 6580/DI 134 84
1 enterprise zone.
2 (2) To make loans and grants for the purpose of stimulating
3 business activity in the enterprise zone or providing employment
4 for enterprise zone residents in the enterprise zone. These loans
5 and grants may be made to the following:
6 (A) Businesses operating in the enterprise zone.
7 (B) Businesses that will move their operations to the enterprise
8 zone if such a loan or grant is made.
9 (3) To provide funds to carry out other purposes specified in
10 subsection (b)(3). However, where reference is made in
11 subsection (b)(3) to the allocation area, the reference refers for
12 purposes of payments from the special zone fund only to that part
13 of the allocation area that is also located in the enterprise zone.
14 (h) The state board of accounts and department of local government
15 finance shall make the rules and prescribe the forms and procedures
16 that they consider expedient for the implementation of this chapter.
17 After each reassessment under a reassessment plan prepared under
18 IC 6-1.1-4-4.2, the department of local government finance shall adjust
19 the base assessed value one (1) time to neutralize any effect of the
20 reassessment of the real property in the area on the property tax
21 proceeds allocated to the redevelopment district under this section.
22 After each annual adjustment under IC 6-1.1-4-4.5, the department of
23 local government finance shall adjust the base assessed value to
24 neutralize any effect of the annual adjustment on the property tax
25 proceeds allocated to the redevelopment district under this section.
26 However, the adjustments under this subsection may not include the
27 effect of property tax abatements under IC 6-1.1-12.1, and these
28 adjustments may not produce less property tax proceeds allocable to
29 the redevelopment district under subsection (b)(3) than would
30 otherwise have been received if the reassessment under the
31 reassessment plan or annual adjustment had not occurred. The
32 department of local government finance may prescribe procedures for
33 county and township officials to follow to assist the department in
34 making the adjustments.
35 (i) The allocation deadline referred to in subsection (b) is
36 determined in the following manner:
37 (1) The initial allocation deadline is December 31, 2011.
38 (2) Subject to subdivision (3), the initial allocation deadline and
39 subsequent allocation deadlines are automatically extended in
40 increments of five (5) years, so that allocation deadlines
41 subsequent to the initial allocation deadline fall on December 31,
42 2016, and December 31 of each fifth year thereafter.
HB 1260—LS 6580/DI 134 85
1 (3) At least one (1) year before the date of an allocation deadline
2 determined under subdivision (2), the general assembly may enact
3 a law that:
4 (A) terminates the automatic extension of allocation deadlines
5 under subdivision (2); and
6 (B) specifically designates a particular date as the final
7 allocation deadline.
8 (j) If the commission adopts a declaratory resolution or an
9 amendment to a declaratory resolution that contains an allocation
10 provision and the commission makes either of the filings required
11 under section 10(e) of this chapter after the first anniversary of the
12 effective date of the allocation provision, the auditor of the county in
13 which the unit is located shall compute the base assessed value for the
14 allocation area using the assessment date immediately preceding the
15 later of:
16 (1) the date on which the documents are filed with the county
17 auditor; or
18 (2) the date on which the documents are filed with the department
19 of local government finance.
20 (k) For an allocation area established after June 30, 2024,
21 "residential property" refers to the assessed value of property that
22 is allocated to the one percent (1%) homestead land and
23 improvement categories in the county tax and billing software
24 system, along with the residential assessed value as defined for
25 purposes of calculating the rate for the local income tax property
26 tax relief credit designated for residential property under
27 IC 6-3.6-5-6(d)(3).
28 SECTION 47. IC 36-7-15.1-53, AS AMENDED BY P.L.156-2020,
29 SECTION 141, IS AMENDED TO READ AS FOLLOWS
30 [EFFECTIVE JULY 1, 2022]: Sec. 53. (a) As used in this section:
31 "Allocation area" means that part of a redevelopment project area
32 to which an allocation provision of a resolution adopted under section
33 40 of this chapter refers for purposes of distribution and allocation of
34 property taxes.
35 "Base assessed value" means, subject to subsection (j):
36 (1) the net assessed value of all the property as finally determined
37 for the assessment date immediately preceding the effective date
38 of the allocation provision of the declaratory resolution, as
39 adjusted under subsection (h); plus
40 (2) to the extent that it is not included in subdivision (1), the net
41 assessed value of property that is assessed as residential property
42 under the rules of the department of local government finance, as
HB 1260—LS 6580/DI 134 86
1 finally determined for the current assessment date.
2 Except as provided in section 55 of this chapter, "property taxes"
3 means taxes imposed under IC 6-1.1 on real property.
4 (b) A resolution adopted under section 40 of this chapter on or
5 before the allocation deadline determined under subsection (i) may
6 include a provision with respect to the allocation and distribution of
7 property taxes for the purposes and in the manner provided in this
8 section. A resolution previously adopted may include an allocation
9 provision by the amendment of that resolution on or before the
10 allocation deadline determined under subsection (i) in accordance with
11 the procedures required for its original adoption. A declaratory
12 resolution or an amendment that establishes an allocation provision
13 must be approved by resolution of the legislative body of the excluded
14 city and must specify an expiration date for the allocation provision.
15 For an allocation area established before July 1, 2008, the expiration
16 date may not be more than thirty (30) years after the date on which the
17 allocation provision is established. For an allocation area established
18 after June 30, 2008, the expiration date may not be more than
19 twenty-five (25) years after the date on which the first obligation was
20 incurred to pay principal and interest on bonds or lease rentals on
21 leases payable from tax increment revenues. However, with respect to
22 bonds or other obligations that were issued before July 1, 2008, if any
23 of the bonds or other obligations that were scheduled when issued to
24 mature before the specified expiration date and that are payable only
25 from allocated tax proceeds with respect to the allocation area remain
26 outstanding as of the expiration date, the allocation provision does not
27 expire until all of the bonds or other obligations are no longer
28 outstanding. The allocation provision may apply to all or part of the
29 redevelopment project area. The allocation provision must require that
30 any property taxes subsequently levied by or for the benefit of any
31 public body entitled to a distribution of property taxes on taxable
32 property in the allocation area be allocated and distributed as follows:
33 (1) Except as otherwise provided in this section, the proceeds of
34 the taxes attributable to the lesser of:
35 (A) the assessed value of the property for the assessment date
36 with respect to which the allocation and distribution is made;
37 or
38 (B) the base assessed value;
39 shall be allocated to and, when collected, paid into the funds of
40 the respective taxing units.
41 (2) The excess of the proceeds of the property taxes imposed for
42 the assessment date with respect to which the allocation and
HB 1260—LS 6580/DI 134 87
1 distribution is made that are attributable to taxes imposed after
2 being approved by the voters in a referendum or local public
3 question conducted after April 30, 2010, not otherwise included
4 in subdivision (1) shall be allocated to and, when collected, paid
5 into the funds of the taxing unit for which the referendum or local
6 public question was conducted.
7 (3) Except as otherwise provided in this section, property tax
8 proceeds in excess of those described in subdivisions (1) and (2)
9 shall be allocated to the redevelopment district and, when
10 collected, paid into a special fund for that allocation area that may
11 be used by the redevelopment district only to do one (1) or more
12 of the following:
13 (A) Pay the principal of and interest on any obligations
14 payable solely from allocated tax proceeds that are incurred by
15 the redevelopment district for the purpose of financing or
16 refinancing the redevelopment of that allocation area.
17 (B) Establish, augment, or restore the debt service reserve for
18 bonds payable solely or in part from allocated tax proceeds in
19 that allocation area.
20 (C) Pay the principal of and interest on bonds payable from
21 allocated tax proceeds in that allocation area and from the
22 special tax levied under section 50 of this chapter.
23 (D) Pay the principal of and interest on bonds issued by the
24 excluded city to pay for local public improvements that are
25 physically located in or physically connected to that allocation
26 area.
27 (E) Pay premiums on the redemption before maturity of bonds
28 payable solely or in part from allocated tax proceeds in that
29 allocation area.
30 (F) Make payments on leases payable from allocated tax
31 proceeds in that allocation area under section 46 of this
32 chapter.
33 (G) Reimburse the excluded city for expenditures for local
34 public improvements (which include buildings, park facilities,
35 and other items set forth in section 45 of this chapter) that are
36 physically located in or physically connected to that allocation
37 area.
38 (H) Reimburse the unit for rentals paid by it for a building or
39 parking facility that is physically located in or physically
40 connected to that allocation area under any lease entered into
41 under IC 36-1-10.
42 (I) Reimburse public and private entities for expenses incurred
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1 in training employees of industrial facilities that are located:
2 (i) in the allocation area; and
3 (ii) on a parcel of real property that has been classified as
4 industrial property under the rules of the department of local
5 government finance.
6 However, the total amount of money spent for this purpose in
7 any year may not exceed the total amount of money in the
8 allocation fund that is attributable to property taxes paid by the
9 industrial facilities described in this clause. The
10 reimbursements under this clause must be made within three
11 (3) years after the date on which the investments that are the
12 basis for the increment financing are made.
13 The special fund may not be used for operating expenses of the
14 commission.
15 (4) Before June 15 of each year, the commission shall do the
16 following:
17 (A) Determine the amount, if any, by which the assessed value
18 of the taxable property in the allocation area for the most
19 recent assessment date minus the base assessed value, when
20 multiplied by the estimated tax rate of the allocation area, will
21 exceed the amount of assessed value needed to provide the
22 property taxes necessary to make, when due, principal and
23 interest payments on bonds described in subdivision (3) plus
24 the amount necessary for other purposes described in
25 subdivision (3) and subsection (g).
26 (B) Provide a written notice to the county auditor, the fiscal
27 body of the county or municipality that established the
28 department of redevelopment, the officers who are authorized
29 to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
30 each of the other taxing units that is wholly or partly located
31 within the allocation area, and (in an electronic format) the
32 department of local government finance. The notice must:
33 (i) state the amount, if any, of excess assessed value that the
34 commission has determined may be allocated to the
35 respective taxing units in the manner prescribed in
36 subdivision (1); or
37 (ii) state that the commission has determined that there is no
38 excess assessed value that may be allocated to the respective
39 taxing units in the manner prescribed in subdivision (1).
40 The county auditor shall allocate to the respective taxing units
41 the amount, if any, of excess assessed value determined by the
42 commission. The commission may not authorize an allocation
HB 1260—LS 6580/DI 134 89
1 to the respective taxing units under this subdivision if to do so
2 would endanger the interests of the holders of bonds described
3 in subdivision (3).
4 (c) For the purpose of allocating taxes levied by or for any taxing
5 unit or units, the assessed value of taxable property in a territory in the
6 allocation area that is annexed by any taxing unit after the effective
7 date of the allocation provision of the resolution is the lesser of:
8 (1) the assessed value of the property for the assessment date with
9 respect to which the allocation and distribution is made; or
10 (2) the base assessed value.
11 (d) Property tax proceeds allocable to the redevelopment district
12 under subsection (b)(3) may, subject to subsection (b)(4), be
13 irrevocably pledged by the redevelopment district for payment as set
14 forth in subsection (b)(3).
15 (e) Notwithstanding any other law, each assessor shall, upon
16 petition of the commission, reassess the taxable property situated upon
17 or in, or added to, the allocation area, effective on the next assessment
18 date after the petition.
19 (f) Notwithstanding any other law, the assessed value of all taxable
20 property in the allocation area, for purposes of tax limitation, property
21 tax replacement, and formulation of the budget, tax rate, and tax levy
22 for each political subdivision in which the property is located, is the
23 lesser of:
24 (1) the assessed value of the property as valued without regard to
25 this section; or
26 (2) the base assessed value.
27 (g) If any part of the allocation area is located in an enterprise zone
28 created under IC 5-28-15, the unit that designated the allocation area
29 shall create funds as specified in this subsection. A unit that has
30 obligations, bonds, or leases payable from allocated tax proceeds under
31 subsection (b)(3) shall establish an allocation fund for the purposes
32 specified in subsection (b)(3) and a special zone fund. Such a unit
33 shall, until the end of the enterprise zone phase out period, deposit each
34 year in the special zone fund the amount in the allocation fund derived
35 from property tax proceeds in excess of those described in subsection
36 (b)(1) and (b)(2) from property located in the enterprise zone that
37 exceeds the amount sufficient for the purposes specified in subsection
38 (b)(3) for the year. A unit that has no obligations, bonds, or leases
39 payable from allocated tax proceeds under subsection (b)(3) shall
40 establish a special zone fund and deposit all the property tax proceeds
41 in excess of those described in subsection (b)(1) and (b)(2) in the fund
42 derived from property tax proceeds in excess of those described in
HB 1260—LS 6580/DI 134 90
1 subsection (b)(1) and (b)(2) from property located in the enterprise
2 zone. The unit that creates the special zone fund shall use the fund,
3 based on the recommendations of the urban enterprise association, for
4 one (1) or more of the following purposes:
5 (1) To pay for programs in job training, job enrichment, and basic
6 skill development designed to benefit residents and employers in
7 the enterprise zone. The programs must reserve at least one-half
8 (1/2) of the enrollment in any session for residents of the
9 enterprise zone.
10 (2) To make loans and grants for the purpose of stimulating
11 business activity in the enterprise zone or providing employment
12 for enterprise zone residents in an enterprise zone. These loans
13 and grants may be made to the following:
14 (A) Businesses operating in the enterprise zone.
15 (B) Businesses that will move their operations to the enterprise
16 zone if such a loan or grant is made.
17 (3) To provide funds to carry out other purposes specified in
18 subsection (b)(3). However, where reference is made in
19 subsection (b)(3) to the allocation area, the reference refers, for
20 purposes of payments from the special zone fund, only to that part
21 of the allocation area that is also located in the enterprise zone.
22 (h) The state board of accounts and department of local government
23 finance shall make the rules and prescribe the forms and procedures
24 that they consider expedient for the implementation of this chapter.
25 After each reassessment of real property in an area under a county's
26 reassessment plan prepared under IC 6-1.1-4-4.2, the department of
27 local government finance shall adjust the base assessed value one (1)
28 time to neutralize any effect of the reassessment of the real property in
29 the area on the property tax proceeds allocated to the redevelopment
30 district under this section. After each annual adjustment under
31 IC 6-1.1-4-4.5, the department of local government finance shall adjust
32 the base assessed value to neutralize any effect of the annual
33 adjustment on the property tax proceeds allocated to the redevelopment
34 district under this section. However, the adjustments under this
35 subsection may not include the effect of property tax abatements under
36 IC 6-1.1-12.1, and these adjustments may not produce less property tax
37 proceeds allocable to the redevelopment district under subsection
38 (b)(3) than would otherwise have been received if the reassessment
39 under the county's reassessment plan or annual adjustment had not
40 occurred. The department of local government finance may prescribe
41 procedures for county and township officials to follow to assist the
42 department in making the adjustments.
HB 1260—LS 6580/DI 134 91
1 (i) The allocation deadline referred to in subsection (b) is
2 determined in the following manner:
3 (1) The initial allocation deadline is December 31, 2011.
4 (2) Subject to subdivision (3), the initial allocation deadline and
5 subsequent allocation deadlines are automatically extended in
6 increments of five (5) years, so that allocation deadlines
7 subsequent to the initial allocation deadline fall on December 31,
8 2016, and December 31 of each fifth year thereafter.
9 (3) At least one (1) year before the date of an allocation deadline
10 determined under subdivision (2), the general assembly may enact
11 a law that:
12 (A) terminates the automatic extension of allocation deadlines
13 under subdivision (2); and
14 (B) specifically designates a particular date as the final
15 allocation deadline.
16 (j) If the commission adopts a declaratory resolution or an
17 amendment to a declaratory resolution that contains an allocation
18 provision and the commission makes either of the filings required
19 under section 10(e) of this chapter after the first anniversary of the
20 effective date of the allocation provision, the auditor of the county in
21 which the unit is located shall compute the base assessed value for the
22 allocation area using the assessment date immediately preceding the
23 later of:
24 (1) the date on which the documents are filed with the county
25 auditor; or
26 (2) the date on which the documents are filed with the department
27 of local government finance.
28 (k) For an allocation area established after June 30, 2024,
29 "residential property" refers to the assessed value of property that
30 is allocated to the one percent (1%) homestead land and
31 improvement categories in the county tax and billing software
32 system, along with the residential assessed value as defined for
33 purposes of calculating the rate for the local income tax property
34 tax relief credit designated for residential property under
35 IC 6-3.6-5-6(d)(3).
36 SECTION 48. IC 36-7-30-25, AS AMENDED BY P.L.156-2020,
37 SECTION 142, IS AMENDED TO READ AS FOLLOWS
38 [EFFECTIVE JULY 1, 2022]: Sec. 25. (a) The following definitions
39 apply throughout this section:
40 (1) "Allocation area" means that part of a military base reuse area
41 to which an allocation provision of a declaratory resolution
42 adopted under section 10 of this chapter refers for purposes of
HB 1260—LS 6580/DI 134 92
1 distribution and allocation of property taxes.
2 (2) "Base assessed value" means, subject to subsection (i):
3 (A) the net assessed value of all the property as finally
4 determined for the assessment date immediately preceding the
5 adoption date of the allocation provision of the declaratory
6 resolution, as adjusted under subsection (h); plus
7 (B) to the extent that it is not included in clause (A) or (C), the
8 net assessed value of any and all parcels or classes of parcels
9 identified as part of the base assessed value in the declaratory
10 resolution or an amendment thereto, as finally determined for
11 any subsequent assessment date; plus
12 (C) to the extent that it is not included in clause (A) or (B), the
13 net assessed value of property that is assessed as residential
14 property under the rules of the department of local government
15 finance, within the allocation area, as finally determined for
16 the current assessment date.
17 Clause (C) applies only to allocation areas established in a
18 military reuse area after June 30, 1997, and to the part of an
19 allocation area that was established before June 30, 1997, and that
20 is added to an existing allocation area after June 30, 1997.
21 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
22 property.
23 (b) A declaratory resolution adopted under section 10 of this chapter
24 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
25 resolutions adopted under IC 36-7-14-15 may include a provision with
26 respect to the allocation and distribution of property taxes for the
27 purposes and in the manner provided in this section. A declaratory
28 resolution previously adopted may include an allocation provision by
29 the amendment of that declaratory resolution in accordance with the
30 procedures set forth in section 13 of this chapter. The allocation
31 provision may apply to all or part of the military base reuse area. The
32 allocation provision must require that any property taxes subsequently
33 levied by or for the benefit of any public body entitled to a distribution
34 of property taxes on taxable property in the allocation area be allocated
35 and distributed as follows:
36 (1) Except as otherwise provided in this section, the proceeds of
37 the taxes attributable to the lesser of:
38 (A) the assessed value of the property for the assessment date
39 with respect to which the allocation and distribution is made;
40 or
41 (B) the base assessed value;
42 shall be allocated to and, when collected, paid into the funds of
HB 1260—LS 6580/DI 134 93
1 the respective taxing units.
2 (2) The excess of the proceeds of the property taxes imposed for
3 the assessment date with respect to which the allocation and
4 distribution are made that are attributable to taxes imposed after
5 being approved by the voters in a referendum or local public
6 question conducted after April 30, 2010, not otherwise included
7 in subdivision (1) shall be allocated to and, when collected, paid
8 into the funds of the taxing unit for which the referendum or local
9 public question was conducted.
10 (3) Except as otherwise provided in this section, property tax
11 proceeds in excess of those described in subdivisions (1) and (2)
12 shall be allocated to the military base reuse district and, when
13 collected, paid into an allocation fund for that allocation area that
14 may be used by the military base reuse district and only to do one
15 (1) or more of the following:
16 (A) Pay the principal of and interest and redemption premium
17 on any obligations incurred by the military base reuse district
18 or any other entity for the purpose of financing or refinancing
19 military base reuse activities in or directly serving or
20 benefiting that allocation area.
21 (B) Establish, augment, or restore the debt service reserve for
22 bonds payable solely or in part from allocated tax proceeds in
23 that allocation area or from other revenues of the reuse
24 authority, including lease rental revenues.
25 (C) Make payments on leases payable solely or in part from
26 allocated tax proceeds in that allocation area.
27 (D) Reimburse any other governmental body for expenditures
28 made for local public improvements (or structures) in or
29 directly serving or benefiting that allocation area.
30 (E) Pay expenses incurred by the reuse authority, any other
31 department of the unit, or a department of another
32 governmental entity for local public improvements or
33 structures that are in the allocation area or directly serving or
34 benefiting the allocation area, including expenses for the
35 operation and maintenance of these local public improvements
36 or structures if the reuse authority determines those operation
37 and maintenance expenses are necessary or desirable to carry
38 out the purposes of this chapter.
39 (F) Reimburse public and private entities for expenses
40 incurred in training employees of industrial facilities that are
41 located:
42 (i) in the allocation area; and
HB 1260—LS 6580/DI 134 94
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 not more than
9 three (3) years after the date on which the investments that are
10 the basis for the increment financing are made.
11 (G) Expend money and provide financial assistance as
12 authorized in section 9(a)(25) of this chapter.
13 Except as provided in clause (E), the allocation fund may not be
14 used for operating expenses of the reuse authority.
15 (4) Except as provided in subsection (g), before July 15 of each
16 year the reuse authority shall do the following:
17 (A) Determine the amount, if any, by which property taxes
18 payable to the allocation fund in the following year will exceed
19 the amount of property taxes necessary to make, when due,
20 principal and interest payments on bonds described in
21 subdivision (3) plus the amount necessary for other purposes
22 described in subdivision (3).
23 (B) Provide a written notice to the county auditor, the fiscal
24 body of the unit that established the reuse authority, and the
25 officers who are authorized to fix budgets, tax rates, and tax
26 levies under IC 6-1.1-17-5 for each of the other taxing units
27 that is wholly or partly located within the allocation area. The
28 notice must:
29 (i) state the amount, if any, of excess property taxes that the
30 reuse authority has determined may be paid to the respective
31 taxing units in the manner prescribed in subdivision (1); or
32 (ii) state that the reuse authority has determined that there
33 are no excess property tax proceeds that may be allocated to
34 the respective taxing units in the manner prescribed in
35 subdivision (1).
36 The county auditor shall allocate to the respective taxing units
37 the amount, if any, of excess property tax proceeds determined
38 by the reuse authority. The reuse authority may not authorize
39 a payment to the respective taxing units under this subdivision
40 if to do so would endanger the interest of the holders of bonds
41 described in subdivision (3) or lessors under section 19 of this
42 chapter.
HB 1260—LS 6580/DI 134 95
1 (c) For the purpose of allocating taxes levied by or for any taxing
2 unit or units, the assessed value of taxable property in a territory in the
3 allocation area that is annexed by a taxing unit after the effective date
4 of the allocation provision of the declaratory resolution is the lesser of:
5 (1) the assessed value of the property for the assessment date with
6 respect to which the allocation and distribution is made; or
7 (2) the base assessed value.
8 (d) Property tax proceeds allocable to the military base reuse district
9 under subsection (b)(3) may, subject to subsection (b)(4), be
10 irrevocably pledged by the military base reuse district for payment as
11 set forth in subsection (b)(3).
12 (e) Notwithstanding any other law, each assessor shall, upon
13 petition of the reuse authority, reassess the taxable property situated
14 upon or in or added to the allocation area, effective on the next
15 assessment date after the petition.
16 (f) Notwithstanding any other law, the assessed value of all taxable
17 property in the allocation area, for purposes of tax limitation, property
18 tax replacement, and the making of the budget, tax rate, and tax levy
19 for each political subdivision in which the property is located is the
20 lesser of:
21 (1) the assessed value of the property as valued without regard to
22 this section; or
23 (2) the base assessed value.
24 (g) If any part of the allocation area is located in an enterprise zone
25 created under IC 5-28-15, the unit that designated the allocation area
26 shall create funds as specified in this subsection. A unit that has
27 obligations, bonds, or leases payable from allocated tax proceeds under
28 subsection (b)(3) shall establish an allocation fund for the purposes
29 specified in subsection (b)(3) and a special zone fund. Such a unit
30 shall, until the end of the enterprise zone phase out period, deposit each
31 year in the special zone fund any amount in the allocation fund derived
32 from property tax proceeds in excess of those described in subsection
33 (b)(1) and (b)(2) from property located in the enterprise zone that
34 exceeds the amount sufficient for the purposes specified in subsection
35 (b)(3) for the year. The amount sufficient for purposes specified in
36 subsection (b)(3) for the year shall be determined based on the pro rata
37 part of such current property tax proceeds from the part of the
38 enterprise zone that is within the allocation area as compared to all
39 such current property tax proceeds derived from the allocation area. A
40 unit that does not have obligations, bonds, or leases payable from
41 allocated tax proceeds under subsection (b)(3) shall establish a special
42 zone fund and deposit all the property tax proceeds in excess of those
HB 1260—LS 6580/DI 134 96
1 described in subsection (b)(1) and (b)(2) that are derived from property
2 in the enterprise zone in the fund. The unit that creates the special zone
3 fund shall use the fund (based on the recommendations of the urban
4 enterprise association) for programs in job training, job enrichment,
5 and basic skill development that are designed to benefit residents and
6 employers in the enterprise zone or other purposes specified in
7 subsection (b)(3), except that where reference is made in subsection
8 (b)(3) to allocation area it shall refer for purposes of payments from the
9 special zone fund only to that part of the allocation area that is also
10 located in the enterprise zone. The programs shall reserve at least
11 one-half (1/2) of their enrollment in any session for residents of the
12 enterprise zone.
13 (h) After each reassessment of real property in an area under the
14 county's reassessment plan under IC 6-1.1-4-4.2, the department of
15 local government finance shall adjust the base assessed value one (1)
16 time to neutralize any effect of the reassessment of the real property in
17 the area on the property tax proceeds allocated to the military base
18 reuse district under this section. After each annual adjustment under
19 IC 6-1.1-4-4.5, the department of local government finance shall adjust
20 the base assessed value to neutralize any effect of the annual
21 adjustment on the property tax proceeds allocated to the military base
22 reuse district under this section. However, the adjustments under this
23 subsection may not include the effect of property tax abatements under
24 IC 6-1.1-12.1, and these adjustments may not produce less property tax
25 proceeds allocable to the military base reuse district under subsection
26 (b)(3) than would otherwise have been received if the reassessment
27 under the county's reassessment plan or annual adjustment had not
28 occurred. The department of local government finance may prescribe
29 procedures for county and township officials to follow to assist the
30 department in making the adjustments.
31 (i) If the reuse authority adopts a declaratory resolution or an
32 amendment to a declaratory resolution that contains an allocation
33 provision and the reuse authority makes either of the filings required
34 under section 12(c) or 13(f) of this chapter after the first anniversary of
35 the effective date of the allocation provision, the auditor of the county
36 in which the military base reuse district is located shall compute the
37 base assessed value for the allocation area using the assessment date
38 immediately preceding the later of:
39 (1) the date on which the documents are filed with the county
40 auditor; or
41 (2) the date on which the documents are filed with the department
42 of local government finance.
HB 1260—LS 6580/DI 134 97
1 (j) For an allocation area established after June 30, 2024,
2 "residential property" refers to the assessed value of property that
3 is allocated to the one percent (1%) homestead land and
4 improvement categories in the county tax and billing software
5 system, along with the residential assessed value as defined for
6 purposes of calculating the rate for the local income tax property
7 tax relief credit designated for residential property under
8 IC 6-3.6-5-6(d)(3).
9 SECTION 49. IC 36-7-30.5-30, AS AMENDED BY P.L.156-2020,
10 SECTION 143, IS AMENDED TO READ AS FOLLOWS
11 [EFFECTIVE JULY 1, 2022]: Sec. 30. (a) The following definitions
12 apply throughout this section:
13 (1) "Allocation area" means that part of a military base
14 development area to which an allocation provision of a
15 declaratory resolution adopted under section 16 of this chapter
16 refers for purposes of distribution and allocation of property taxes.
17 (2) "Base assessed value" means, subject to subsection (i):
18 (A) the net assessed value of all the property as finally
19 determined for the assessment date immediately preceding the
20 adoption date of the allocation provision of the declaratory
21 resolution, as adjusted under subsection (h); plus
22 (B) to the extent that it is not included in clause (A) or (C), the
23 net assessed value of any and all parcels or classes of parcels
24 identified as part of the base assessed value in the declaratory
25 resolution or an amendment to the declaratory resolution, as
26 finally determined for any subsequent assessment date; plus
27 (C) to the extent that it is not included in clause (A) or (B), the
28 net assessed value of property that is assessed as residential
29 property under the rules of the department of local government
30 finance, within the allocation area, as finally determined for
31 the current assessment date.
32 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
33 property.
34 (b) A declaratory resolution adopted under section 16 of this chapter
35 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
36 resolutions adopted under IC 36-7-14-15 may include a provision with
37 respect to the allocation and distribution of property taxes for the
38 purposes and in the manner provided in this section. A declaratory
39 resolution previously adopted may include an allocation provision by
40 the amendment of that declaratory resolution in accordance with the
41 procedures set forth in section 18 of this chapter. The allocation
42 provision may apply to all or part of the military base development
HB 1260—LS 6580/DI 134 98
1 area. The allocation provision must require that any property taxes
2 subsequently levied by or for the benefit of any public body entitled to
3 a distribution of property taxes on taxable property in the allocation
4 area be allocated and distributed as follows:
5 (1) Except as otherwise provided in this section, the proceeds of
6 the taxes attributable to the lesser of:
7 (A) the assessed value of the property for the assessment date
8 with respect to which the allocation and distribution is made;
9 or
10 (B) the base assessed value;
11 shall be allocated to and, when collected, paid into the funds of
12 the respective taxing units.
13 (2) The excess of the proceeds of the property taxes imposed for
14 the assessment date with respect to which the allocation and
15 distribution is made that are attributable to taxes imposed after
16 being approved by the voters in a referendum or local public
17 question conducted after April 30, 2010, not otherwise included
18 in subdivision (1) shall be allocated to and, when collected, paid
19 into the funds of the taxing unit for which the referendum or local
20 public question was conducted.
21 (3) Except as otherwise provided in this section, property tax
22 proceeds in excess of those described in subdivisions (1) and (2)
23 shall be allocated to the development authority and, when
24 collected, paid into an allocation fund for that allocation area that
25 may be used by the development authority and only to do one (1)
26 or more of the following:
27 (A) Pay the principal of and interest and redemption premium
28 on any obligations incurred by the development authority or
29 any other entity for the purpose of financing or refinancing
30 military base development or reuse activities in or directly
31 serving or benefiting that allocation area.
32 (B) Establish, augment, or restore the debt service reserve for
33 bonds payable solely or in part from allocated tax proceeds in
34 that allocation area or from other revenues of the development
35 authority, including lease rental revenues.
36 (C) Make payments on leases payable solely or in part from
37 allocated tax proceeds in that allocation area.
38 (D) Reimburse any other governmental body for expenditures
39 made for local public improvements (or structures) in or
40 directly serving or benefiting that allocation area.
41 (E) For property taxes first due and payable before 2009, pay
42 all or a part of a property tax replacement credit to taxpayers
HB 1260—LS 6580/DI 134 99
1 in an allocation area as determined by the development
2 authority. This credit equals the amount determined under the
3 following STEPS for each taxpayer in a taxing district (as
4 defined in IC 6-1.1-1-20) that contains all or part of the
5 allocation area:
6 STEP ONE: Determine that part of the sum of the amounts
7 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
8 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
9 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
10 the taxing district.
11 STEP TWO: Divide:
12 (i) that part of each county's eligible property tax
13 replacement amount (as defined in IC 6-1.1-21-2 (before its
14 repeal)) for that year as determined under IC 6-1.1-21-4
15 (before its repeal) that is attributable to the taxing district;
16 by
17 (ii) the STEP ONE sum.
18 STEP THREE: Multiply:
19 (i) the STEP TWO quotient; by
20 (ii) the total amount of the taxpayer's taxes (as defined in
21 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
22 that have been allocated during that year to an allocation
23 fund under this section.
24 If not all the taxpayers in an allocation area receive the credit
25 in full, each taxpayer in the allocation area is entitled to
26 receive the same proportion of the credit. A taxpayer may not
27 receive a credit under this section and a credit under section
28 32 of this chapter (before its repeal) in the same year.
29 (F) Pay expenses incurred by the development authority for
30 local public improvements or structures that were in the
31 allocation area or directly serving or benefiting the allocation
32 area.
33 (G) Reimburse public and private entities for expenses
34 incurred in training employees of industrial facilities that are
35 located:
36 (i) in the allocation area; and
37 (ii) on a parcel of real property that has been classified as
38 industrial property under the rules of the department of local
39 government finance.
40 However, the total amount of money spent for this purpose in
41 any year may not exceed the total amount of money in the
42 allocation fund that is attributable to property taxes paid by the
HB 1260—LS 6580/DI 134 100
1 industrial facilities described in this clause. The
2 reimbursements under this clause must be made not more than
3 three (3) years after the date on which the investments that are
4 the basis for the increment financing are made.
5 (H) Expend money and provide financial assistance as
6 authorized in section 15(26) of this chapter.
7 The allocation fund may not be used for operating expenses of the
8 development authority.
9 (4) Except as provided in subsection (g), before July 15 of each
10 year the development authority shall do the following:
11 (A) Determine the amount, if any, by which property taxes
12 payable to the allocation fund in the following year will exceed
13 the amount of property taxes necessary to make, when due,
14 principal and interest payments on bonds described in
15 subdivision (3) plus the amount necessary for other purposes
16 described in subdivisions (2) and (3).
17 (B) Provide a written notice to the appropriate county auditors
18 and the fiscal bodies and other officers who are authorized to
19 fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
20 each of the other taxing units that is wholly or partly located
21 within the allocation area. The notice must:
22 (i) state the amount, if any, of the excess property taxes that
23 the development authority has determined may be paid to
24 the respective taxing units in the manner prescribed in
25 subdivision (1); or
26 (ii) state that the development authority has determined that
27 there is no excess assessed value that may be allocated to the
28 respective taxing units in the manner prescribed in
29 subdivision (1).
30 The county auditors shall allocate to the respective taxing units
31 the amount, if any, of excess assessed value determined by the
32 development authority. The development authority may not
33 authorize a payment to the respective taxing units under this
34 subdivision if to do so would endanger the interest of the
35 holders of bonds described in subdivision (3) or lessors under
36 section 24 of this chapter. Property taxes received by a taxing
37 unit under this subdivision before 2009 are eligible for the
38 property tax replacement credit provided under IC 6-1.1-21
39 (before its repeal).
40 (c) For the purpose of allocating taxes levied by or for any taxing
41 unit or units, the assessed value of taxable property in a territory in the
42 allocation area that is annexed by a taxing unit after the effective date
HB 1260—LS 6580/DI 134 101
1 of the allocation provision of the declaratory resolution is the lesser of:
2 (1) the assessed value of the property for the assessment date with
3 respect to which the allocation and distribution is made; or
4 (2) the base assessed value.
5 (d) Property tax proceeds allocable to the military base development
6 district under subsection (b)(3) may, subject to subsection (b)(4), be
7 irrevocably pledged by the military base development district for
8 payment as set forth in subsection (b)(3).
9 (e) Notwithstanding any other law, each assessor shall, upon
10 petition of the development authority, reassess the taxable property
11 situated upon or in or added to the allocation area, effective on the next
12 assessment date after the petition.
13 (f) Notwithstanding any other law, the assessed value of all taxable
14 property in the allocation area, for purposes of tax limitation, property
15 tax replacement, and the making of the budget, tax rate, and tax levy
16 for each political subdivision in which the property is located is the
17 lesser of:
18 (1) the assessed value of the property as valued without regard to
19 this section; or
20 (2) the base assessed value.
21 (g) If any part of the allocation area is located in an enterprise zone
22 created under IC 5-28-15, the development authority shall create funds
23 as specified in this subsection. A development authority that has
24 obligations, bonds, or leases payable from allocated tax proceeds under
25 subsection (b)(3) shall establish an allocation fund for the purposes
26 specified in subsection (b)(3) and a special zone fund. The
27 development authority shall, until the end of the enterprise zone phase
28 out period, deposit each year in the special zone fund any amount in the
29 allocation fund derived from property tax proceeds in excess of those
30 described in subsection (b)(1) and (b)(2) from property located in the
31 enterprise zone that exceeds the amount sufficient for the purposes
32 specified in subsection (b)(3) for the year. The amount sufficient for
33 purposes specified in subsection (b)(3) for the year shall be determined
34 based on the pro rata part of such current property tax proceeds from
35 the part of the enterprise zone that is within the allocation area as
36 compared to all such current property tax proceeds derived from the
37 allocation area. A development authority that does not have
38 obligations, bonds, or leases payable from allocated tax proceeds under
39 subsection (b)(3) shall establish a special zone fund and deposit all the
40 property tax proceeds in excess of those described in subsection (b)(1)
41 and (b)(2) that are derived from property in the enterprise zone in the
42 fund. The development authority that creates the special zone fund
HB 1260—LS 6580/DI 134 102
1 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 for other purposes specified in
5 subsection (b)(3), except that where reference is made in subsection
6 (b)(3) to an allocation area it shall refer for purposes of payments from
7 the 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 a
12 reassessment plan prepared 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 development district under this section. After each annual adjustment
17 under IC 6-1.1-4-4.5, the department of local government finance shall
18 adjust the base assessed value to neutralize any effect of the annual
19 adjustment on the property tax proceeds allocated to the military base
20 development district under this section. However, the adjustments
21 under this subsection may not include the effect of property tax
22 abatements under IC 6-1.1-12.1, and these adjustments may not
23 produce less property tax proceeds allocable to the military base
24 development district under subsection (b)(3) than would otherwise
25 have been received if the reassessment under the county's reassessment
26 plan or annual adjustment had not occurred. The department of local
27 government finance may prescribe procedures for county and township
28 officials to follow to assist the department in making the adjustments.
29 (i) If the development authority adopts a declaratory resolution or
30 an amendment to a declaratory resolution that contains an allocation
31 provision and the development authority makes either of the filings
32 required under section 17(e) or 18(f) of this chapter after the first
33 anniversary of the effective date of the allocation provision, the auditor
34 of the county in which the military base development district is located
35 shall compute the base assessed value for the allocation area using the
36 assessment date 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 134 103
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 50. IC 36-8-8-14.2, AS ADDED BY P.L.159-2020,
8 SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 JULY 1, 2022]: Sec. 14.2. (a) This section applies to every unit that is
10 an employer of one (1) or more individuals who are active members of
11 the 1977 fund.
12 (b) As used in this section, "survivor" means:
13 (1) a surviving spouse of a deceased member of the 1977 fund; or
14 (2) a surviving natural child, stepchild, or adopted child of a
15 deceased member of the 1977 fund;
16 who is entitled to health insurance coverage under section 14.1(h) of
17 this chapter.
18 (c) If a unit is obligated under section 14.1(h) of this chapter to pay
19 for health insurance coverage for one (1) or more survivors of a
20 deceased member of the 1977 fund who died in the line of duty, the
21 legislative body of the unit may establish a public safety officer
22 survivors' health coverage cumulative fund under this section to pay for
23 health coverage under section 14.1(h) of this chapter.
24 (d) The fiscal body of a unit may provide money for a public safety
25 officer survivors' health coverage cumulative fund established under
26 subsection (c) by levying a tax in compliance with IC 6-1.1-41 on the
27 taxable property in the unit.
28 (e) The property tax rate that may be imposed under this section for
29 property taxes first due and payable during a particular year may not
30 exceed the rate necessary to pay the annual cost of the health coverage
31 that the unit is obligated to pay under section 14.1(h) of this chapter.
32 The unit shall provide any documentation requested by the department
33 of local government finance that is necessary to certify the rate adopted
34 by the unit. The unit's maximum permissible ad valorem property tax
35 levy determined under IC 6-1.1-18.5-3 excludes the property tax levied
36 under this section. The property tax rate imposed under this section
37 is exempt from the adjustment under IC 6-1.1-18-12.
38 (f) The tax money collected under this section shall be held in a
39 special fund to be known as the public safety officer survivors' health
40 coverage cumulative fund.
41 (g) In a consolidated city, money may be transferred from the public
42 safety officer survivors' health coverage cumulative fund to the fund of
HB 1260—LS 6580/DI 134 104
1 a department of the consolidated city responsible for carrying out a
2 purpose for which the public safety officer survivors' health coverage
3 cumulative fund was created. The department may not expend any
4 money transferred under this subsection until an appropriation is made,
5 and the department may not expend any money transferred under this
6 subsection for operating costs of the department.
7 SECTION 51. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
8 SECTION 339, IS AMENDED TO READ AS FOLLOWS
9 [EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
10 construction or reconstruction of a regulated drain, the county surveyor
11 determines that:
12 (1) the proposed drain will cross a pipeline, cable, or similar
13 equipment of a public utility; and
14 (2) the equipment will interfere with the proper operation of the
15 drain;
16 the county surveyor shall include in the county surveyor's plans the
17 relocation requirements of the equipment. The county surveyor shall,
18 by registered mail or certified mail, send a copy of the requirements
19 to the public utility owning the equipment.
20 (b) If requested by the public utility, the county surveyor shall meet
21 with the public utility at a time and place to be fixed by the county
22 surveyor and hear objections to the requirements. After the hearing, the
23 county surveyor may change the requirements as justice may require.
24 (c) If the board finds that the relocation of a pipeline, cable, or
25 similar equipment owned by a public utility is necessary in the
26 construction or reconstruction of a regulated drain, the cost of
27 relocation shall be paid by the public utility.
28 SECTION 52. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
29 IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
30 apply to taxable years beginning after December 31, 2022.
31 (b) This SECTION expires July 1, 2025.
32 SECTION 53. [EFFECTIVE UPON PASSAGE] (a) For the
33 biennium beginning July 1, 2021, and ending June 30, 2023, the
34 budget agency shall augment from the state general fund the
35 amount appropriated for the secretary of state's administration
36 fund by an amount not to exceed three million two hundred
37 thousand dollars ($3,200,000), the amount necessary to meet the
38 secretary of state's obligation for election security consultant
39 services.
40 (b) For the biennium beginning July 1, 2021, and ending June
41 30, 2023, if the office of management and budget determines that
42 funds appropriated for the career accelerator fund in P.L.165-2021
HB 1260—LS 6580/DI 134 105
1 are an ineligible use of funds under the United States Treasury's
2 guidance on the American Rescue Plan Act of 2021, then the
3 budget agency shall augment from the state general fund the
4 amount appropriated for the career accelerator fund in
5 P.L.165-2021 by an amount not to exceed ten million dollars
6 ($10,000,000).
7 (c) For the state fiscal year:
8 (1) beginning July 1, 2021, and ending June 30, 2022; and
9 (2) beginning July 1, 2022, and ending June 30, 2023;
10 the budget agency may augment from the state general fund as
11 necessary the amounts appropriated for local law enforcement
12 training grants in P.L.165-2021 by an amount not to exceed the
13 amount necessary to fully fund the grants awarded by the criminal
14 justice institute during each state fiscal year.
15 (d) This SECTION expires July 1, 2024.
16 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.
_____
HOUSE MOTION
Mr. Speaker: I move that House Bill 1260 be amended to read as
follows:
Page 3, line 38, after "church" insert "or religious society".
Page 3, line 40, delete "particular".
Page 4, line 1, after "church" insert "or religious society".
Page 4, line 2, after "church" insert "or religious society".
Page 4, line 3, delete "under this section" and insert "after the five
(5) year period described in subdivision (1)".
Page 4, line 7, after "church" insert "or religious society".
Page 4, line 9, delete "church." and insert "church or religious
society.".
(Reference is to HB 1260 as printed January 24, 2022.)
THOMPSON
HB 1260—LS 6580/DI 134