IN
Indiana House Bill HB1260

Indiana 2022 Regular Session

Indiana House Bill HB1260 Compare Versions

OldNewDifferences
1+*EH1260.2*
2+Reprinted
3+March 1, 2022
4+ENGROSSED
5+HOUSE BILL No. 1260
6+_____
7+DIGEST OF HB 1260 (Updated February 28, 2022 3:43 pm - DI 120)
8+Citations Affected: IC 4-12; IC 6-1.1; IC 6-3.6; IC 8-22; IC 20-46;
9+IC 33-34; IC 33-37; IC 34-30; IC 36-1; IC 36-7; IC 36-8; IC 36-9;
10+noncode.
11+Synopsis: Department of local government finance. Specifies
12+provisions for federal economic stimulus funds. Provides that certain
13+churches and religious societies are not required to file a personal
14+property tax return. Provides that a county assessor shall provide
15+electronic access to property record cards on the county's official
16+Internet web site. Repeals the mortgage deduction for assessments
17+beginning January 1, 2023. Increases the homestead deduction from
18+$45,000 to $48,000 for assessments beginning January 1, 2023.
19+Required a local assessor to notify the department of local government
20+finance (DLGF) of all new fixed property owned or used by a public
21+utility company that the local assessor will begin assessing and the date
22+on which the assessments will begin. Requires the DLGF to notify a
23+company if any of the company's property that was previously assessed
24+(Continued next page)
25+Effective: Upon passage; January 1, 2020 (retroactive); July 1, 2022;
26+January 1, 2023.
27+Leonard, Heine
28+(SENATE SPONSORS — BASSLER, HOLDMAN, BUCHANAN,
29+RANDOLPH LONNIE M)
30+January 10, 2022, read first time and referred to Committee on Ways and Means.
31+January 24, 2022, amended, reported — Do Pass.
32+January 26, 2022, read second time, amended, ordered engrossed.
33+January 27, 2022, engrossed. Read third time, passed. Yeas 92, nays 3.
34+SENATE ACTION
35+February 2, 2022, read first time and referred to Committee on Appropriations.
36+February 17, 2022, amended, reported favorably — Do Pass.
37+February 28, 2022, read second time, amended, ordered engrossed.
38+EH 1260—LS 6580/DI 134 Digest Continued
39+by the DLGF will instead be assessed by the township assessor, or the
40+county assessor if there is not a township assessor for the township.
41+Provides that the county assessor may exempt designated infrastructure
42+development zone broadband assets, including assets located in a
43+designated infrastructure development zone of a centrally assessed
44+telephone company or cable company. Provides that the authority of a
45+property tax assessment board of appeals (county board) is not limited
46+to review the ongoing eligibility of a property for an exemption.
47+Provides timing clarifications for property tax deductions for taxpayers
48+who are over age 65 or who are disabled veterans, and for the over age
49+65 circuit breaker credit. Provides that the assessor shall provide a
50+report to the county auditor describing any physical improvements to
51+the property. Increases the maximum assessed value of the real
52+property for an individual at least 65 years of age to be eligible for a
53+deduction from $200,000 to $240,000. Defines the term "taxpayer" for
54+purposes of the procedures for review and appeal of assessments and
55+corrections of errors. Modifies the burden of proof standard in an
56+appeal to provide that an assessment as last determined by an assessing
57+official or the county board is presumed to equal a property's true tax
58+value until rebutted by evidence presented by the parties, unless the
59+property's assessment increased by more than 5%, in which case the
60+assessor has the burden of proof. Provides that a county auditor shall
61+submit a certified statement to the DLGF not later than September 1 in
62+a manner prescribed by the DLGF. Provides for maximum property tax
63+levy increases for Otter Creek Township in Vigo County and Sugar
64+Creek Township Fire Protection District in Vigo County. Provides for
65+a one-time maximum property tax levy increase for Howard County.
66+Specifies certain dates with regard to the adjustment of maximum tax
67+rates after a reassessment or annual adjustment. For reports filed by
68+county boards with the DLGF, changes the requirement for the total
69+number of "notices" to be filed to the total number of "appeals" to be
70+filed. Requires additional information to be filed in such reports.
71+Provides that the term "tax representative" does not include an attorney
72+who is a member in good standing of the Indiana bar or any person who
73+is a member in good standing of any other state bar and who has been
74+granted temporary admission to the Indiana bar in order to represent a
75+party before the property tax assessment board of appeals or the DLGF.
76+Provides that the DLGF may not review certain written complaints if
77+such a complaint is related to a matter that is under appeal. Repeals a
78+provision in current law that provides that a taxpayer that owns an
79+industrial plant located in Jasper County is ineligible for a local
80+property tax replacement credit against the property taxes due on the
81+industrial plant if the assessed value of the industrial plant as of March
82+1, 2006, exceeds 20% of the total assessed value of all taxable property
83+in the county on that date. Provides that for certain airport development
84+zones and allocation areas established after June 30, 2024, "residential
85+property" refers to the assessed value of property that is allocated to the
86+1% homestead land and improvement categories in the county tax and
87+billing software system, along with the residential assessed value as
88+defined for purposes of calculating the rate for the local income tax
89+property tax relief credit designated for residential property. Provides
90+formulas for school corporations that propose to impose property taxes
91+under a referendum tax levy. Provides that the property tax rate
92+imposed under the provision for the public safety officers survivors'
93+health coverage cumulative fund is exempt from the adjustment of
94+maximum tax rates after reassessment or annual adjustment. Changes
95+the sunset provision for pro bono legal service fees from July 1, 2022,
96+to July 1, 2025. Allows a county surveyor to send relocation
97+requirements for a proposed regulated drain by either registered mail
98+or certified mail (current law requires the relocation requirements be
99+sent by registered mail). Repeals various property tax provisions.
100+Makes conforming changes.
101+EH 1260—LS 6580/DI 134 Reprinted
102+March 1, 2022
1103 Second Regular Session of the 122nd General Assembly (2022)
2104 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3105 Constitution) is being amended, the text of the existing provision will appear in this style type,
4106 additions will appear in this style type, and deletions will appear in this style type.
5107 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6108 provision adopted), the text of the new provision will appear in this style type. Also, the
7109 word NEW will appear in that style type in the introductory clause of each SECTION that adds
8110 a new provision to the Indiana Code or the Indiana Constitution.
9111 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10112 between statutes enacted by the 2021 Regular Session of the General Assembly.
11-HOUSE ENROLLED ACT No. 1260
12-AN ACT to amend the Indiana Code concerning taxation.
113+ENGROSSED
114+HOUSE BILL No. 1260
115+A BILL FOR AN ACT to amend the Indiana Code concerning
116+taxation.
13117 Be it enacted by the General Assembly of the State of Indiana:
14-SECTION 1. IC 4-12-1-18, AS AMENDED BY P.L.165-2021,
118+1 SECTION 1. IC 4-12-1-18, AS AMENDED BY P.L.165-2021,
119+2 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
120+3 JULY 1, 2022]: Sec. 18. Except for allotment stipulations provided
121+4 in IC 4-12-18, federal funds received by an instrumentality are
122+5 appropriated for purposes specified by the federal government and the
123+6 general assembly, if that body elects to appropriate federal funds,
124+7 subject to allotment by the budget agency. The provisions of this
125+8 chapter and other laws concerning the acceptance, disbursement,
126+9 review, and approval of grants, loans, and gifts made by the federal
127+10 government or any other source to the state or its agencies apply to
128+11 instrumentalities.
129+12 SECTION 2. IC 4-12-18-4, AS ADDED BY P.L.64-2021,
130+13 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
131+14 JULY 1, 2022]: Sec. 4. (a) There is created the economic stimulus
132+15 fund. Within the economic stimulus fund the auditor of state shall
133+EH 1260—LS 6580/DI 134 2
134+1 create a separate account for each separate federal stimulus legislation
135+2 enacted. All discretionary funds received by the state must be deposited
136+3 in the corresponding account within the economic stimulus fund unless
137+4 prohibited by federal law.
138+5 (b) The economic stimulus fund is separate from the state general
139+6 fund and all other state funds and accounts.
140+7 (c) For purposes of SECTION 26 of P.L.165-2021, "deposit"
141+8 means to comply with the purposes, eligible uses, and stipulations
142+9 of the statutory fund referenced unless federal law or regulations
143+10 conflict with the statutory fund purposes, eligible uses, and
144+11 stipulations.
145+12 SECTION 3. IC 4-12-18-5, AS ADDED BY P.L.64-2021,
146+13 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
147+14 JULY 1, 2022]: Sec. 5. Discretionary funds deposited into the an
148+15 economic stimulus fund during a period in which the general assembly
149+16 is convened in a regular session, an emergency session under
150+17 IC 2-2.1-1.2, or a special session may not be allotted or expended
151+18 unless appropriated by the general assembly or reviewed by the budget
152+19 committee. Appropriations made by the general assembly do not
153+20 revert until the end of the biennium in which they are
154+21 appropriated.
155+22 SECTION 4. IC 4-12-18-6, AS ADDED BY P.L.64-2021,
156+23 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
157+24 JULY 1, 2022]: Sec. 6. Before discretionary funds deposited into the
158+25 an economic stimulus fund during a period in which the general
159+26 assembly is not convened in a regular session, an emergency session
160+27 under IC 2-2.1-1.2, or a special session may be allotted to or expended
161+28 by a state agency or instrumentality, the allotment or expenditure must
162+29 be reviewed by the budget committee. Money is considered
163+30 continuously appropriated for the period of the federal award after
164+31 budget committee review.
165+32 SECTION 5. IC 6-1.1-3-7, AS AMENDED BY P.L.108-2019,
166+33 SECTION 101, IS AMENDED TO READ AS FOLLOWS
167+34 [EFFECTIVE JANUARY 1, 2023]: Sec. 7. (a) Except as provided in
168+35 subsections (b), and (c), and (f), a taxpayer shall, on or before the filing
169+36 date of each year, file a personal property return with:
170+37 (1) the assessor of each township in which the taxpayer's personal
171+38 property is subject to assessment;
172+39 (2) the county assessor if there is no township assessor for a
173+40 township in which the taxpayer's personal property is subject to
174+41 assessment; or
175+42 (3) after 2020, the personal property online submission portal
176+EH 1260—LS 6580/DI 134 3
177+1 developed and maintained by the department under section 26 of
178+2 this chapter.
179+3 (b) The township assessor or county assessor may grant a taxpayer
180+4 an extension of not more than thirty (30) days to file the taxpayer's
181+5 return if:
182+6 (1) the taxpayer submits a written or an electronic application for
183+7 an extension prior to the filing date; and
184+8 (2) the taxpayer is prevented from filing a timely return because
185+9 of sickness, absence from the county, or any other good and
186+10 sufficient reason.
187+11 (c) If a taxpayer:
188+12 (1) has personal property subject to assessment in more than one
189+13 (1) township in a county; or
190+14 (2) has personal property that is subject to assessment and that is
191+15 located in two (2) or more taxing districts within the same
192+16 township;
193+17 the taxpayer shall file a single return with the county assessor and
194+18 attach a schedule listing, by township, all the taxpayer's personal
195+19 property and the property's assessed value. The taxpayer shall provide
196+20 the county assessor with the information necessary for the county
197+21 assessor to allocate the assessed value of the taxpayer's personal
198+22 property among the townships listed on the return and among taxing
199+23 districts, including the street address, the township, and the location of
200+24 the property. The taxpayer may, in the alternative, submit the taxpayer's
201+25 personal property information and the property's assessed value
202+26 through the personal property online submission portal developed
203+27 under section 26 of this chapter.
204+28 (d) The county assessor shall provide to each affected township
205+29 assessor (if any) in the county all information filed by a taxpayer under
206+30 subsection (c) that affects the township.
207+31 (e) The county assessor may refuse to accept a personal property tax
208+32 return that does not comply with subsection (c). For purposes of
209+33 IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the
210+34 date it is filed with the county assessor with the schedule required by
211+35 subsection (c) attached.
212+36 (f) This subsection applies to a church or religious society that:
213+37 (1) has filed a personal property tax return under this section
214+38 for each of the five (5) years preceding a year; and
215+39 (2) on each of the returns described in subdivision (1) has not
216+40 owed any tax liability due to exemptions under IC 6-1.1 for
217+41 which the church or religious society has been deemed
218+42 eligible.
219+EH 1260—LS 6580/DI 134 4
220+1 Notwithstanding any other law, a church or religious society is not
221+2 required to file a personal property tax return for a year after the
222+3 five (5) year period described in subdivision (1) unless there is a
223+4 change in ownership of any personal property included on a return
224+5 described in subdivision (1), or any other change that results in the
225+6 personal property no longer being eligible for an exemption under
226+7 IC 6-1.1, or the church or religious society would otherwise be
227+8 liable for property tax imposed on personal property owned by the
228+9 church or religious society.
229+10 SECTION 6. IC 6-1.1-4-4.4 IS REPEALED [EFFECTIVE UPON
230+11 PASSAGE]. Sec. 4.4. (a) This section applies to an assessment under
231+12 section 4.2 or 4.5 of this chapter or another law.
232+13 (b) If the assessor changes the underlying parcel characteristics,
233+14 including age, grade, or condition, of a property, from the previous
234+15 year's assessment date, the assessor shall document:
235+16 (1) each change; and
236+17 (2) the reason that each change was made.
237+18 In any appeal of the assessment, the assessor has the burden of proving
238+19 that each change was valid.
239+20 SECTION 7. IC 6-1.1-4-25, AS AMENDED BY P.L.159-2020,
240+21 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
241+22 JULY 1, 2022]: Sec. 25. (a) Each township assessor and each county
242+23 assessor shall keep the assessor's reassessment data and records current
243+24 by securing the necessary field data and by making changes in the
244+25 assessed value of real property as changes occur in the use of the real
245+26 property. The township or county assessor's records shall at all times
246+27 show the assessed value of real property in accordance with this
247+28 chapter. The township assessor shall ensure that the county assessor
248+29 has full access to the assessment records maintained by the township
249+30 assessor.
250+31 (b) The county assessor shall:
251+32 (1) maintain an electronic data file of:
252+33 (A) the parcel characteristics and parcel assessments of all
253+34 parcels; and
254+35 (B) the personal property return characteristics and
255+36 assessments by return;
256+37 for each township in the county as of each assessment date;
257+38 (2) maintain the electronic file in a form that formats the
258+39 information in the file with the standard data, field, and record
259+40 coding required and approved by:
260+41 (A) the legislative services agency; and
261+42 (B) the department of local government finance; and
262+EH 1260—LS 6580/DI 134 5
263+1 (3) provide electronic access to property record cards on the
264+2 official county Internet web site; and
265+3 (3) (4) before September 1 of each year, transmit the data in the
266+4 file with respect to the assessment date of that year to the
267+5 department of local government finance.
268+6 (c) The appropriate county officer, as designated by the county
269+7 executive, shall:
270+8 (1) maintain an electronic data file of the geographic information
271+9 system characteristics of each parcel for each township in the
272+10 county as of each assessment date;
273+11 (2) maintain the electronic file in a form that formats the
274+12 information in the file with the standard data, field, and record
275+13 coding required and approved by the office of technology; and
276+14 (3) before September 1 of each year, transmit the data in the file
277+15 with respect to the assessment date of that year to the geographic
278+16 information office of the office of technology.
279+17 (d) An assessor under subsection (b) and an appropriate county
280+18 officer under subsection (c) shall do the following:
281+19 (1) Transmit the data in a manner that meets the data export and
282+20 transmission requirements in a standard format, as prescribed by
283+21 the office of technology established by IC 4-13.1-2-1 and
284+22 approved by the legislative services agency.
285+23 (2) Resubmit the data in the form and manner required under
286+24 subsection (b) or (c) upon request of the legislative services
287+25 agency, the department of local government finance, or the
288+26 geographic information office of the office of technology, as
289+27 applicable, if data previously submitted under subsection (b) or
290+28 (c) does not comply with the requirements of subsection (b) or (c),
291+29 as determined by the legislative services agency, the department
292+30 of local government finance, or the geographic information office
293+31 of the office of technology, as applicable.
294+32 An electronic data file maintained for a particular assessment date may
295+33 not be overwritten with data for a subsequent assessment date until a
296+34 copy of an electronic data file that preserves the data for the particular
297+35 assessment date is archived in the manner prescribed by the office of
298+36 technology established by IC 4-13.1-2-1 and approved by the
299+37 legislative services agency.
300+38 SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
301+39 CODE AS A NEW SECTION TO READ AS FOLLOWS
302+40 [EFFECTIVE JULY 1, 2022]: Sec. 25.5. (a) A township assessor or
303+41 county assessor (whichever is applicable) shall notify the
304+42 department of local government finance of all new fixed property
305+EH 1260—LS 6580/DI 134 6
306+1 that the township assessor, or the county assessor if there is no
307+2 township assessor for the township, will begin assessing under
308+3 section 24 of this chapter and the assessment date on which the
309+4 township assessor or county assessor will begin assessing the new
310+5 fixed property under section 24 of this chapter.
311+6 (b) The department of local government finance shall notify a
312+7 company subject to taxation under this chapter if any of the
313+8 company's property that was previously assessed by the
314+9 department of local government finance under this chapter will
315+10 instead be assessed by the township assessor, or the county assessor
316+11 if there is not a township assessor for the township, under this
317+12 chapter.
318+13 SECTION 9. IC 6-1.1-8-27, AS AMENDED BY P.L.148-2015,
319+14 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
320+15 JULY 1, 2022]: Sec. 27. (a) On or before July 1, for years ending
321+16 before January 1, 2017, and on or before June 15 for years beginning
322+17 after December 31, 2016, the department of local government finance
323+18 shall certify to the county assessor and the county auditor of each
324+19 county the distributable property assessed values which the department
325+20 determines are distributable to the taxing districts of the county. In
326+21 addition, if a public utility company has appealed the department of
327+22 local government finance's assessment of the company's distributable
328+23 property, the department shall notify the county auditor of the appeal.
329+24 (b) The county assessor shall review the department of local
330+25 government finance's certification under subsection (a) to determine if
331+26 any of a public utility company's property which has a definite situs in
332+27 the county has been omitted. The county auditor shall enter for taxation
333+28 the assessed valuation of a public utility company's distributable
334+29 property which the department distributes to a taxing district of the
335+30 county.
336+31 (c) The county assessor may exempt designated infrastructure
337+32 development zone broadband assets (as defined IC 6-1.1-12.5-1).
338+33 This includes the eligible broadband infrastructure assets located
339+34 in a designated infrastructure development zone of a centrally
340+35 assessed telephone company or cable company (as defined in
341+36 section 2(15) of this chapter).
342+37 (d) A centrally assessed telephone company or cable company
343+38 (as defined in section 2(15) of this chapter) that makes eligible
344+39 infrastructure investments in a designated infrastructure
345+40 development zone established under the provisions of
346+41 IC 6-1.1-12.5-5 in facilities and technologies used:
347+42 (1) in the deployment and transmission of broadband service;
348+EH 1260—LS 6580/DI 134 7
349+1 (2) in advanced services that increase the availability of
350+2 broadband service;
351+3 (3) in advanced service; or
352+4 (4) under any combination of subdivisions (1), (2), or (3);
353+5 is exempt from property taxation as set forth under
354+6 IC 6-1.1-12.5-5.
355+7 (e) Upon conclusion of the certification process by the
356+8 department of local government finance under this section, the
357+9 centrally assessed telephone company or cable company (as defined
358+10 in section 2(15) of this chapter) shall produce and submit, not later
359+11 than July 1 of each assessment year, an annual report to the county
360+12 assessor that includes sufficient information necessary for the
361+13 county assessor or county auditor to identify the broadband
362+14 infrastructure investments that are eligible to be exempt from
363+15 property taxes.
364+16 (f) The county auditor shall reduce the department of local
365+17 government finance's certified values for each applicable state
366+18 assessed personal property record that qualifies for the exemption
367+19 prior to the certification of the county's net assessed values to the
368+20 department. This shall include the certified values for the centrally
369+21 assessed telephone company or cable company (as defined in
370+22 section 2(15) of this chapter.
371+23 SECTION 10. IC 6-1.1-11-4, AS AMENDED BY P.L.159-2020,
372+24 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
373+25 UPON PASSAGE]: Sec. 4. (a) The exemption application referred to
374+26 in section 3 of this chapter is not required if the exempt property is
375+27 owned by the United States, the state, an agency of this state, or a
376+28 political subdivision (as defined in IC 36-1-2-13). However, this
377+29 subsection applies only when the property is used, and in the case of
378+30 real property occupied, by the owner.
379+31 (b) The exemption application referred to in section 3 of this chapter
380+32 is not required if the exempt property is a cemetery:
381+33 (1) described by IC 6-1.1-2-7; or
382+34 (2) maintained by a township executive under IC 23-14-68.
383+35 (c) The exemption application referred to in section 3 of this chapter
384+36 is not required if the exempt property is owned by the bureau of motor
385+37 vehicles commission established under IC 9-14-9.
386+38 (d) The exemption application referred to in section 3 or 3.5 of this
387+39 chapter is not required if:
388+40 (1) the exempt property is:
389+41 (A) tangible property used for religious purposes described in
390+42 IC 6-1.1-10-21;
391+EH 1260—LS 6580/DI 134 8
392+1 (B) tangible property owned by a church or religious society
393+2 used for educational purposes described in IC 6-1.1-10-16;
394+3 (C) other tangible property owned, occupied, and used by a
395+4 person for educational, literary, scientific, religious, or
396+5 charitable purposes described in IC 6-1.1-10-16; or
397+6 (D) other tangible property owned by a fraternity or sorority
398+7 (as defined in IC 6-1.1-10-24);
399+8 (2) the exemption application referred to in section 3 or 3.5 of this
400+9 chapter was filed properly at least once for a religious use under
401+10 IC 6-1.1-10-21, an educational, literary, scientific, religious, or
402+11 charitable use under IC 6-1.1-10-16, or use by a fraternity or
403+12 sorority under IC 6-1.1-10-24; and
404+13 (3) the property continues to meet the requirements for an
405+14 exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or
406+15 IC 6-1.1-10-24.
407+16 (e) If, after an assessment date, an exempt property is transferred or
408+17 its use is changed resulting in its ineligibility for an exemption under
409+18 IC 6-1.1-10, the county assessor shall terminate the exemption for the
410+19 next assessment date. However, if the property remains eligible for an
411+20 exemption under IC 6-1.1-10 following the transfer or change in use,
412+21 the exemption shall be left in place for that assessment date. For the
413+22 following assessment date, the person that obtained the exemption or
414+23 the current owner of the property, as applicable, shall, under section 3
415+24 of this chapter and except as provided in this section, file a certified
416+25 application in duplicate with the county assessor of the county in which
417+26 the property that is the subject of the exemption is located. In all cases,
418+27 the person that obtained the exemption or the current owner of the
419+28 property shall notify the county assessor for the county where the
420+29 tangible property is located of the change in ownership or use in the
421+30 year that the change occurs. The notice must be in the form prescribed
422+31 by the department of local government finance.
423+32 (f) If the county assessor discovers that title to or use of property
424+33 granted an exemption under IC 6-1.1-10 has changed, the county
425+34 assessor shall notify the persons entitled to a tax statement under
426+35 IC 6-1.1-22-8.1 for the property of the change in title or use and
427+36 indicate that the county auditor will suspend the exemption for the
428+37 property until the persons provide the county assessor with an affidavit,
429+38 signed under penalties of perjury, that identifies the new owners or use
430+39 of the property and indicates whether the property continues to meet
431+40 the requirements for an exemption under IC 6-1.1-10. Upon receipt of
432+41 the affidavit, the county assessor shall reinstate the exemption under
433+42 IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund
434+EH 1260—LS 6580/DI 134 9
435+1 of all or a part of a tax installment paid and any correction of error
436+2 under IC 6-1.1-15-12.1 must be filed not later than three (3) years after
437+3 the taxes are first due.
438+4 (g) This section shall not be construed to limit the authority of
439+5 the county property tax assessment board of appeals to review the
440+6 ongoing eligibility of a property for an exemption. A county
441+7 property tax assessment board of appeals shall disapprove an
442+8 exemption application in any year following the initial approval of
443+9 the application if the property is not eligible for an exemption.
444+10 SECTION 11. IC 6-1.1-12-1 IS REPEALED [EFFECTIVE
445+11 JANUARY 1, 2023]. Sec. 1. (a) The following definitions apply
446+12 throughout this section:
447+13 (1) "Installment loan" means a loan under which:
448+14 (A) a lender advances money for the purchase of:
449+15 (i) a mobile home that is not assessed as real property; or
450+16 (ii) a manufactured home that is not assessed as real
451+17 property; and
452+18 (B) a borrower repays the lender in installments in accordance
453+19 with the terms of an installment agreement.
454+20 (2) "Mortgage" means a lien against property that:
455+21 (A) an owner of the property grants to secure an obligation,
456+22 such as a debt, according to terms set forth in a written
457+23 instrument, such as a deed or a contract; and
458+24 (B) is extinguished upon payment or performance according
459+25 to the terms of the written instrument.
460+26 The term includes a reverse mortgage.
461+27 (b) Each year a person who is a resident of this state may receive a
462+28 deduction from the assessed value of:
463+29 (1) mortgaged real property, an installment loan financed mobile
464+30 home that is not assessed as real property, or an installment loan
465+31 financed manufactured home that is not assessed as real property,
466+32 with the mortgage or installment loan instrument recorded with
467+33 the county recorder's office, that the person owns;
468+34 (2) real property, a mobile home that is not assessed as real
469+35 property, or a manufactured home that is not assessed as real
470+36 property that the person is buying under a contract, with the
471+37 contract or a memorandum of the contract recorded in the county
472+38 recorder's office, which provides that the person is to pay the
473+39 property taxes on the real property, mobile home, or manufactured
474+40 home; or
475+41 (3) real property, a mobile home that is not assessed as real
476+42 property, or a manufactured home that the person owns or is
477+EH 1260—LS 6580/DI 134 10
478+1 buying on a contract described in subdivision (2) on which the
479+2 person has a home equity line of credit that is recorded in the
480+3 county recorder's office.
481+4 (c) Except as provided in section 40.5 of this chapter, the total
482+5 amount of the deduction which the person may receive under this
483+6 section for a particular year is:
484+7 (1) the balance of the mortgage or contract indebtedness
485+8 (including a home equity line of credit) on the assessment date of
486+9 that year;
487+10 (2) one-half (1/2) of the assessed value of the real property,
488+11 mobile home, or manufactured home; or
489+12 (3) three thousand dollars ($3,000);
490+13 whichever is least.
491+14 (d) A person who has sold real property, a mobile home not assessed
492+15 as real property, or a manufactured home not assessed as real property
493+16 to another person under a contract which provides that the contract
494+17 buyer is to pay the property taxes on the real property, mobile home, or
495+18 manufactured home may not claim the deduction provided under this
496+19 section with respect to that real property, mobile home, or
497+20 manufactured home.
498+21 (e) The person must:
499+22 (1) own the real property, mobile home, or manufactured home;
500+23 or
501+24 (2) be buying the real property, mobile home, or manufactured
502+25 home under contract;
503+26 on the date the statement is filed under section 2 of this chapter.
504+27 SECTION 12. IC 6-1.1-12-2 IS REPEALED [EFFECTIVE
505+28 JANUARY 1, 2023]. Sec. 2. (a) Except as provided in section 17.8 of
506+29 this chapter and subject to section 45 of this chapter, for a person to
507+30 qualify for the deduction provided by section 1 of this chapter a
508+31 statement must be filed under subsection (b) or (c). Regardless of the
509+32 manner in which a statement is filed, the mortgage, contract, or
510+33 memorandum (including a home equity line of credit) must be recorded
511+34 with the county recorder's office to qualify for a deduction under
512+35 section 1 of this chapter.
513+36 (b) Subject to subsection (c), to apply for the deduction under
514+37 section 1 of this chapter with respect to real property, the person
515+38 recording the mortgage, home equity line of credit, contract, or
516+39 memorandum of the contract with the county recorder may file a
517+40 written statement with the county recorder containing the information
518+41 described in subsection (e)(1), (e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and
519+42 (e)(8). The statement must be prepared on the form prescribed by the
520+EH 1260—LS 6580/DI 134 11
521+1 department of local government finance and be signed by the property
522+2 owner or contract purchaser under the penalties of perjury. The form
523+3 must have a place for the county recorder to insert the record number
524+4 and page where the mortgage, home equity line of credit, contract, or
525+5 memorandum of the contract is recorded. Upon receipt of the form and
526+6 the recording of the mortgage, home equity line of credit, contract, or
527+7 memorandum of the contract, the county recorder shall insert on the
528+8 form the record number and page where the mortgage, home equity line
529+9 of credit, contract, or memorandum of the contract is recorded and
530+10 forward the completed form to the county auditor. The county recorder
531+11 may not impose a charge for the county recorder's duties under this
532+12 subsection. The statement must be completed and dated in the calendar
533+13 year for which the person wishes to obtain the deduction and filed with
534+14 the county recorder on or before January 5 of the immediately
535+15 succeeding calendar year.
536+16 (c) With respect to:
537+17 (1) real property as an alternative to a filing under subsection (b);
538+18 or
539+19 (2) a mobile home that is not assessed as real property or a
540+20 manufactured home that is not assessed as real property;
541+21 to apply for a deduction under section 1 of this chapter, a person who
542+22 desires to claim the deduction may file a statement in duplicate, on
543+23 forms prescribed by the department of local government finance, with
544+24 the auditor of the county in which the real property, mobile home not
545+25 assessed as real property, or manufactured home not assessed as real
546+26 property is located. To obtain the deduction for a desired calendar year
547+27 in which property taxes are first due and payable, the statement must
548+28 be completed and dated in the immediately preceding calendar year
549+29 and filed with the county auditor on or before January 5 of the calendar
550+30 year in which the property taxes are first due and payable. The
551+31 statement may be filed in person or by mail. If mailed, the mailing must
552+32 be postmarked on or before the last day for filing. In addition to the
553+33 statement required by this subsection, a contract buyer who desires to
554+34 claim the deduction must submit a copy of the recorded contract or
555+35 recorded memorandum of the contract, which must contain a legal
556+36 description sufficient to meet the requirements of IC 6-1.1-5, with the
557+37 first statement that the buyer files under this section with respect to a
558+38 particular parcel of real property.
559+39 (d) Upon receipt of:
560+40 (1) the statement under subsection (b); or
561+41 (2) the statement under subsection (c) and the recorded contract
562+42 or recorded memorandum of the contract;
563+EH 1260—LS 6580/DI 134 12
564+1 the county auditor shall assign a separate description and identification
565+2 number to the parcel of real property being sold under the contract.
566+3 (e) The statement referred to in subsections (b) and (c) must be
567+4 verified under penalties for perjury. The statement must contain the
568+5 following information:
569+6 (1) The balance of the person's mortgage, home equity line of
570+7 credit, or contract indebtedness that is recorded in the county
571+8 recorder's office on the assessment date of the year for which the
572+9 deduction is claimed.
573+10 (2) The assessed value of the real property, mobile home, or
574+11 manufactured home.
575+12 (3) The full name and complete residence address of the person
576+13 and of the mortgagee or contract seller.
577+14 (4) The name and residence of any assignee or bona fide owner or
578+15 holder of the mortgage, home equity line of credit, or contract, if
579+16 known, and if not known, the person shall state that fact.
580+17 (5) The record number and page where the mortgage, contract, or
581+18 memorandum of the contract is recorded.
582+19 (6) A brief description of the real property, mobile home, or
583+20 manufactured home which is encumbered by the mortgage or
584+21 home equity line of credit or sold under the contract.
585+22 (7) If the person is not the sole legal or equitable owner of the real
586+23 property, mobile home, or manufactured home, the exact share of
587+24 the person's interest in it.
588+25 (8) The name of any other county in which the person has applied
589+26 for a deduction under this section and the amount of deduction
590+27 claimed in that application.
591+28 (f) The authority for signing a deduction application filed under this
592+29 section may not be delegated by the real property, mobile home, or
593+30 manufactured home owner or contract buyer to any person except upon
594+31 an executed power of attorney. The power of attorney may be contained
595+32 in the recorded mortgage, contract, or memorandum of the contract, or
596+33 in a separate instrument.
597+34 (g) A closing agent (as defined in section 43(a)(2) of this chapter)
598+35 is not liable for any damages claimed by the property owner or contract
599+36 purchaser because of:
600+37 (1) the closing agent's failure to provide the written statement
601+38 described in subsection (b);
602+39 (2) the closing agent's failure to file the written statement
603+40 described in subsection (b);
604+41 (3) any omission or inaccuracy in the written statement described
605+42 in subsection (b) that is filed with the county recorder by the
606+EH 1260—LS 6580/DI 134 13
607+1 closing agent; or
608+2 (4) any determination made with respect to a property owner's or
609+3 contract purchaser's eligibility for the deduction under section 1
610+4 of this chapter.
611+5 (h) The county recorder may not refuse to record a mortgage,
612+6 contract, or memorandum because the written statement described in
613+7 subsection (b):
614+8 (1) is not included with the mortgage, home equity line of credit,
615+9 contract, or memorandum of the contract;
616+10 (2) does not contain the signatures required by subsection (b);
617+11 (3) does not contain the information described in subsection (e);
618+12 or
619+13 (4) is otherwise incomplete or inaccurate.
620+14 (i) The form prescribed by the department of local government
621+15 finance under subsection (b) and the instructions for the form must
622+16 both include a statement:
623+17 (1) that explains that a person is not entitled to a deduction under
624+18 section 1 of this chapter unless the person has a balance on the
625+19 person's mortgage or contract indebtedness that is recorded in the
626+20 county recorder's office (including any home equity line of credit
627+21 that is recorded in the county recorder's office) that is the basis for
628+22 the deduction; and
629+23 (2) that specifies the penalties for perjury.
630+24 (j) The department of local government finance shall develop a
631+25 notice:
632+26 (1) that must be displayed in a place accessible to the public in
633+27 the office of each county auditor;
634+28 (2) that includes the information described in subsection (i); and
635+29 (3) that explains that the form prescribed by the department of
636+30 local government finance to claim the deduction under section 1
637+31 of this chapter must be signed by the property owner or contract
638+32 purchaser under the penalties of perjury.
639+33 SECTION 13. IC 6-1.1-12-3 IS REPEALED [EFFECTIVE
640+34 JANUARY 1, 2023]. Sec. 3. An individual may claim the deduction
641+35 provided by section 1 of this chapter for the assessment date in a year
642+36 in the manner prescribed in section 4 of this chapter if during the filing
643+37 period prescribed in section 2 of this chapter that applies to the
644+38 assessment date the individual was:
645+39 (1) a member of the United States armed forces; and
646+40 (2) away from the county of his residence as a result of military
647+41 service.
648+42 SECTION 14. IC 6-1.1-12-4 IS REPEALED [EFFECTIVE
649+EH 1260—LS 6580/DI 134 14
650+1 JANUARY 1, 2023]. Sec. 4. (a) An individual who satisfies the
651+2 requirements of section 3 of this chapter may file a claim for a
652+3 deduction, or deductions, provided by section 1 of this chapter during
653+4 the year following the year in which the individual is discharged from
654+5 military service. The individual shall file the claim, on the forms
655+6 prescribed for claiming a deduction under section 2 of this chapter,
656+7 with the auditor of the county in which the real property is located. The
657+8 claim shall specify the particular year, or years, for which the deduction
658+9 is claimed. The individual shall attach to the claim an affidavit which
659+10 states the facts concerning the individual's absence as a member of the
660+11 United States armed forces.
661+12 (b) The county property tax assessment board of appeals shall
662+13 examine the individual's claim and shall determine the amount of
663+14 deduction, or deductions, the individual is entitled to and the year, or
664+15 years, for which deductions are due. Based on the board's
665+16 determination, the county auditor shall calculate the excess taxes paid
666+17 by the individual and shall refund the excess to the individual from
667+18 funds not otherwise appropriated. The county auditor shall issue, and
668+19 the county treasurer shall pay, a warrant for the amount, if any, to
669+20 which the individual is entitled.
670+21 SECTION 15. IC 6-1.1-12-5 IS REPEALED [EFFECTIVE
671+22 JANUARY 1, 2023]. Sec. 5. A county auditor shall determine the
672+23 amount of the deduction provided by section 1 of this chapter that an
673+24 individual is entitled to and shall make an allowance for the deduction
674+25 without a claim being filed if:
675+26 (1) the county auditor determines that the individual satisfies the
676+27 requirements of section 3 of this chapter; and
677+28 (2) the individual is a resident of, and the real property is located
678+29 in, the county that the auditor serves.
679+30 SECTION 16. IC 6-1.1-12-6 IS REPEALED [EFFECTIVE
680+31 JANUARY 1, 2023]. Sec. 6. (a) The auditor of a county (referred to in
681+32 this section as the "first county") with whom a deduction application is
682+33 filed under section 2 of this chapter shall immediately prepare and
683+34 transmit a copy of the application to the auditor of any other county
684+35 (referred to in this section as the "second county") if:
685+36 (1) the residence of the applicant is located in the second county;
686+37 or
687+38 (2) the applicant has applied for a deduction under section 2 of
688+39 this chapter in the second county.
689+40 (b) The county property tax assessment board of appeals of the
690+41 second county shall note on the copy of the application either:
691+42 (1) the amount of the deduction provided under section 1 of this
692+EH 1260—LS 6580/DI 134 15
693+1 chapter that has been granted in the second county; or
694+2 (2) that no deduction application has been filed under section 2 of
695+3 this chapter in the second county.
696+4 The board shall then return the copy to the auditor of the first county.
697+5 (c) The county property tax assessment board of appeals of the first
698+6 county shall then take appropriate action on the application. The board
699+7 may not grant a deduction provided under section 1 of this chapter in
700+8 an amount which will exceed the difference between the amount
701+9 granted in any other county and the maximum amount permitted the
702+10 applicant under section 1 of this chapter.
703+11 SECTION 17. IC 6-1.1-12-7 IS REPEALED [EFFECTIVE
704+12 JANUARY 1, 2023]. Sec. 7. Each year, the county auditor shall
705+13 ascertain if more than one (1) application has been filed by the same
706+14 person. The county auditor shall take appropriate action to grant the
707+15 deductions provided under section 1 of this chapter in amounts that do
708+16 not exceed the maximum allowed each person under section 1 of this
709+17 chapter.
710+18 SECTION 18. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
711+19 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
712+20 JULY 1, 2022]: Sec. 9. (a) An individual may obtain a deduction from
713+21 the assessed value of the individual's real property, or mobile home or
714+22 manufactured home which is not assessed as real property, if:
715+23 (1) the individual is at least sixty-five (65) years of age on or
716+24 before December 31 of the calendar year preceding the year in
717+25 which the deduction is claimed;
718+26 (2) for assessment dates before January 1, 2020, the combined
719+27 adjusted gross income (as defined in Section 62 of the Internal
720+28 Revenue Code) of:
721+29 (A) the individual and the individual's spouse; or
722+30 (B) the individual and all other individuals with whom:
723+31 (i) the individual shares ownership; or
724+32 (ii) the individual is purchasing the property under a
725+33 contract;
726+34 as joint tenants or tenants in common;
727+35 for the calendar year preceding the year in which the deduction is
728+36 claimed did not exceed twenty-five thousand dollars ($25,000);
729+37 (3) for assessment dates after December 31, 2019:
730+38 (A) the individual had, in the case of an individual who filed
731+39 a single return, adjusted gross income (as defined in Section
732+40 62 of the Internal Revenue Code) not exceeding thirty
733+41 thousand dollars ($30,000);
734+42 (B) the individual had, in the case of an individual who filed
735+EH 1260—LS 6580/DI 134 16
736+1 a joint income tax return with the individual's spouse,
737+2 combined adjusted gross income (as defined in Section 62 of
738+3 the Internal Revenue Code) not exceeding forty thousand
739+4 dollars ($40,000); or
740+5 (C) the combined adjusted gross income (as defined in Section
741+6 62 of the Internal Revenue Code) of the individual and all
742+7 other individuals with whom:
743+8 (i) the individual shares ownership; or
744+9 (ii) the individual is purchasing the property under a
745+10 contract;
746+11 as joint tenants or tenants in common did not exceed forty
747+12 thousand dollars ($40,000);
748+13 for the calendar year preceding by two (2) years the calendar year
749+14 in which the property taxes are first due and payable;
750+15 (4) the individual has owned the real property, mobile home, or
751+16 manufactured home for at least one (1) year before claiming the
752+17 deduction; or the individual has been buying the real property,
753+18 mobile home, or manufactured home under a contract that
754+19 provides that the individual is to pay the property taxes on the real
755+20 property, mobile home, or manufactured home for at least one (1)
756+21 year before claiming the deduction, and the contract or a
757+22 memorandum of the contract is recorded in the county recorder's
758+23 office;
759+24 (5) for assessment dates:
760+25 (A) before January 1, 2020, the individual and any individuals
761+26 covered by subdivision (2)(B) reside on the real property,
762+27 mobile home, or manufactured home; or
763+28 (B) after December 31, 2019, the individual and any
764+29 individuals covered by subdivision (3)(C) reside on the real
765+30 property, mobile home, or manufactured home;
766+31 (6) except as provided in subsection (i), the assessed value of the
767+32 real property, mobile home, or manufactured home does not
768+33 exceed two hundred forty thousand dollars ($200,000).
769+34 ($240,000).
770+35 (7) the individual receives no other property tax deduction for the
771+36 year in which the deduction is claimed, except the deductions
772+37 provided by sections 1, 37, (for assessment dates after February
773+38 28, 2008) 37.5, and 38 of this chapter; and
774+39 (8) the person:
775+40 (A) owns the real property, mobile home, or manufactured
776+41 home; or
777+42 (B) is buying the real property, mobile home, or manufactured
778+EH 1260—LS 6580/DI 134 17
779+1 home under contract;
780+2 on the date the statement required by section 10.1 of this chapter
781+3 is filed.
782+4 (b) Except as provided in subsection (h), in the case of real property,
783+5 an individual's deduction under this section equals the lesser of:
784+6 (1) one-half (1/2) of the assessed value of the real property; or
785+7 (2) fourteen thousand dollars ($14,000).
786+8 (c) Except as provided in subsection (h) and section 40.5 of this
787+9 chapter, in the case of a mobile home that is not assessed as real
788+10 property or a manufactured home which is not assessed as real
789+11 property, an individual's deduction under this section equals the lesser
790+12 of:
791+13 (1) one-half (1/2) of the assessed value of the mobile home or
792+14 manufactured home; or
793+15 (2) fourteen thousand dollars ($14,000).
794+16 (d) An individual may not be denied the deduction provided under
795+17 this section because the individual is absent from the real property,
796+18 mobile home, or manufactured home while in a nursing home or
797+19 hospital.
798+20 (e) For purposes of this section, if real property, a mobile home, or
799+21 a manufactured home is owned by:
800+22 (1) tenants by the entirety;
801+23 (2) joint tenants; or
802+24 (3) tenants in common;
803+25 only one (1) deduction may be allowed. However, the age requirement
804+26 is satisfied if any one (1) of the tenants is at least sixty-five (65) years
805+27 of age.
806+28 (f) A surviving spouse is entitled to the deduction provided by this
807+29 section if:
808+30 (1) the surviving spouse is at least sixty (60) years of age on or
809+31 before December 31 of the calendar year preceding the year in
810+32 which the deduction is claimed;
811+33 (2) the surviving spouse's deceased husband or wife was at least
812+34 sixty-five (65) years of age at the time of a death;
813+35 (3) the surviving spouse has not remarried; and
814+36 (4) the surviving spouse satisfies the requirements prescribed in
815+37 subsection (a)(2) through (a)(8).
816+38 (g) An individual who has sold real property to another person
817+39 under a contract that provides that the contract buyer is to pay the
818+40 property taxes on the real property may not claim the deduction
819+41 provided under this section against that real property.
820+42 (h) In the case of tenants covered by subsection (a)(2)(B) or
821+EH 1260—LS 6580/DI 134 18
822+1 (a)(3)(C), if all of the tenants are not at least sixty-five (65) years of
823+2 age, the deduction allowed under this section shall be reduced by an
824+3 amount equal to the deduction multiplied by a fraction. The numerator
825+4 of the fraction is the number of tenants who are not at least sixty-five
826+5 (65) years of age, and the denominator is the total number of tenants.
827+6 (i) For purposes of determining the assessed value of the real
828+7 property, mobile home, or manufactured home under subsection (a)(6)
829+8 for an individual who has received a deduction under this section in a
830+9 particular previous year, increases in assessed value that occur after
831+10 the later of:
832+11 (1) December 31, 2019; or
833+12 (2) the first year that the individual has received the deduction;
834+13 are not considered unless the increase in assessed value is attributable
835+14 to physical improvements to the property. substantial renovation or
836+15 new improvements. Where there is an increase in assessed value
837+16 for purposes of the deduction under this section, the assessor shall
838+17 provide a report to the county auditor describing the substantial
839+18 renovation or new improvements, if any, that were made to the
840+19 property prior to the increase in assessed value.
841+20 SECTION 19. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
842+21 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
843+22 JULY 1, 2022]: Sec. 14. (a) Except as provided in subsection (c) and
844+23 except as provided in section 40.5 of this chapter, an individual may
845+24 have the sum of fourteen thousand dollars ($14,000) deducted from the
846+25 assessed value of the real property, mobile home not assessed as real
847+26 property, or manufactured home not assessed as real property that the
848+27 individual owns (or the real property, mobile home not assessed as real
849+28 property, or manufactured home not assessed as real property that the
850+29 individual is buying under a contract that provides that the individual
851+30 is to pay property taxes on the real property, mobile home, or
852+31 manufactured home if the contract or a memorandum of the contract is
853+32 recorded in the county recorder's office) if:
854+33 (1) the individual served in the military or naval forces of the
855+34 United States for at least ninety (90) days;
856+35 (2) the individual received an honorable discharge;
857+36 (3) the individual either:
858+37 (A) has a total disability; or
859+38 (B) is at least sixty-two (62) years old and has a disability of at
860+39 least ten percent (10%);
861+40 (4) the individual's disability is evidenced by:
862+41 (A) a pension certificate or an award of compensation issued
863+42 by the United States Department of Veterans Affairs; or
864+EH 1260—LS 6580/DI 134 19
865+1 (B) a certificate of eligibility issued to the individual by the
866+2 Indiana department of veterans' affairs after the Indiana
867+3 department of veterans' affairs has determined that the
868+4 individual's disability qualifies the individual to receive a
869+5 deduction under this section; and
870+6 (5) the individual:
871+7 (A) owns the real property, mobile home, or manufactured
872+8 home; or
873+9 (B) is buying the real property, mobile home, or manufactured
874+10 home under contract;
875+11 on the date the statement required by section 15 of this chapter is
876+12 filed.
877+13 (b) Except as provided in subsections (c) and (d), the surviving
878+14 spouse of an individual may receive the deduction provided by this
879+15 section if:
880+16 (1) the individual satisfied the requirements of subsection (a)(1)
881+17 through (a)(4) at the time of death; or
882+18 (2) the individual:
883+19 (A) was killed in action;
884+20 (B) died while serving on active duty in the military or naval
885+21 forces of the United States; or
886+22 (C) died while performing inactive duty training in the military
887+23 or naval forces of the United States; and
888+24 the surviving spouse satisfies the requirement of subsection (a)(5) at
889+25 the time the deduction statement is filed. The surviving spouse is
890+26 entitled to the deduction regardless of whether the property for which
891+27 the deduction is claimed was owned by the deceased veteran or the
892+28 surviving spouse before the deceased veteran's death.
893+29 (c) Except as provided in subsection (f), no one is entitled to the
894+30 deduction provided by this section if the assessed value of the
895+31 individual's Indiana real property, Indiana mobile home not assessed as
896+32 real property, and Indiana manufactured home not assessed as real
897+33 property, as shown by the tax duplicate, exceeds the assessed value
898+34 limit specified in subsection (d).
899+35 (d) Except as provided in subsection (f), for the:
900+36 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
901+37 assessment dates, the assessed value limit for purposes of
902+38 subsection (c) is one hundred seventy-five thousand dollars
903+39 ($175,000); and
904+40 (2) January 1, 2020, assessment date and for each assessment date
905+41 thereafter, the assessed value limit for purposes of subsection (c)
906+42 is two hundred thousand dollars ($200,000).
907+EH 1260—LS 6580/DI 134 20
908+1 (e) An individual who has sold real property, a mobile home not
909+2 assessed as real property, or a manufactured home not assessed as real
910+3 property to another person under a contract that provides that the
911+4 contract buyer is to pay the property taxes on the real property, mobile
912+5 home, or manufactured home may not claim the deduction provided
913+6 under this section against that real property, mobile home, or
914+7 manufactured home.
915+8 (f) For purposes of determining the assessed value of the real
916+9 property, mobile home, or manufactured home under subsection (d) for
917+10 an individual who has received a deduction under this section in a
918+11 particular previous year, increases in assessed value that occur after
919+12 the later of:
920+13 (1) December 31, 2019; or
921+14 (2) the first year that the individual has received the deduction;
922+15 are not considered unless the increase in assessed value is attributable
923+16 to physical improvements to the property. substantial renovation or
924+17 new improvements. Where there is an increase in assessed value
925+18 for purposes of the deduction under this section, the assessor shall
926+19 provide a report to the county auditor describing the substantial
927+20 renovation or new improvements, if any, that were made to the
928+21 property prior to the increase in assessed value.
929+22 SECTION 20. IC 6-1.1-12-17.8, AS AMENDED BY P.L.257-2019,
930+23 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
931+24 JANUARY 1, 2023]: Sec. 17.8. (a) An individual who receives a
932+25 deduction provided under section 1, 9, 11, 13, 14, 16, 17.4 (before its
933+26 expiration), or 37 of this chapter in a particular year and who remains
934+27 eligible for the deduction in the following year is not required to file a
935+28 statement to apply for the deduction in the following year. However, for
936+29 purposes of a deduction under section 37 of this chapter, the county
937+30 auditor may, in the county auditor's discretion, terminate the deduction
938+31 for assessment dates after January 15, 2012, if the individual does not
939+32 comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
940+33 1, 2015), as determined by the county auditor, before January 1, 2013.
941+34 Before the county auditor terminates the deduction because the
942+35 taxpayer claiming the deduction did not comply with the requirement
943+36 in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
944+37 2013, the county auditor shall mail notice of the proposed termination
945+38 of the deduction to:
946+39 (1) the last known address of each person liable for any property
947+40 taxes or special assessment, as shown on the tax duplicate or
948+41 special assessment records; or
949+42 (2) the last known address of the most recent owner shown in the
950+EH 1260—LS 6580/DI 134 21
951+1 transfer book.
952+2 (b) An individual who receives a deduction provided under section
953+3 1, 9, 11, 13, 14, 16, or 17.4 (before its expiration) of this chapter in a
954+4 particular year and who becomes ineligible for the deduction in the
955+5 following year shall notify the auditor of the county in which the real
956+6 property, mobile home, or manufactured home for which the individual
957+7 claims the deduction is located of the individual's ineligibility in the
958+8 year in which the individual becomes ineligible. An individual who
959+9 becomes ineligible for a deduction under section 37 of this chapter
960+10 shall notify the county auditor of the county in which the property is
961+11 located in conformity with section 37 of this chapter.
962+12 (c) The auditor of each county shall, in a particular year, apply a
963+13 deduction provided under section 1, 9, 11, 13, 14, 16, 17.4 (before its
964+14 expiration), or 37 of this chapter to each individual who received the
965+15 deduction in the preceding year unless the auditor determines that the
966+16 individual is no longer eligible for the deduction.
967+17 (d) An individual who receives a deduction provided under section
968+18 1, 9, 11, 13, 14, 16, 17.4 (before its expiration), or 37 of this chapter for
969+19 property that is jointly held with another owner in a particular year and
970+20 remains eligible for the deduction in the following year is not required
971+21 to file a statement to reapply for the deduction following the removal
972+22 of the joint owner if:
973+23 (1) the individual is the sole owner of the property following the
974+24 death of the individual's spouse; or
975+25 (2) the individual is the sole owner of the property following the
976+26 death of a joint owner who was not the individual's spouse.
977+27 If a county auditor terminates a deduction under section 9 of this
978+28 chapter, a deduction under section 37 of this chapter, or a credit under
979+29 IC 6-1.1-20.6-8.5 after June 30, 2017, and before May 1, 2019, because
980+30 the taxpayer claiming the deduction or credit did not comply with a
981+31 requirement added to this subsection by P.L.255-2017 to reapply for
982+32 the deduction or credit, the county auditor shall reinstate the deduction
983+33 or credit if the taxpayer provides proof that the taxpayer is eligible for
984+34 the deduction or credit and is not claiming the deduction or credit for
985+35 any other property.
986+36 (e) A trust entitled to a deduction under section 9, 11, 13, 14, 16,
987+37 17.4 (before its expiration), or 37 of this chapter for real property
988+38 owned by the trust and occupied by an individual in accordance with
989+39 section 17.9 of this chapter is not required to file a statement to apply
990+40 for the deduction, if:
991+41 (1) the individual who occupies the real property receives a
992+42 deduction provided under section 9, 11, 13, 14, 16, 17.4 (before
993+EH 1260—LS 6580/DI 134 22
994+1 its expiration), or 37 of this chapter in a particular year; and
995+2 (2) the trust remains eligible for the deduction in the following
996+3 year.
997+4 However, for purposes of a deduction under section 37 of this chapter,
998+5 the individuals that qualify the trust for a deduction must comply with
999+6 the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015)
1000+7 before January 1, 2013.
1001+8 (f) A cooperative housing corporation (as defined in 26 U.S.C. 216)
1002+9 that is entitled to a deduction under section 37 of this chapter in the
1003+10 immediately preceding calendar year for a homestead (as defined in
1004+11 section 37 of this chapter) is not required to file a statement to apply for
1005+12 the deduction for the current calendar year if the cooperative housing
1006+13 corporation remains eligible for the deduction for the current calendar
1007+14 year. However, the county auditor may, in the county auditor's
1008+15 discretion, terminate the deduction for assessment dates after January
1009+16 15, 2012, if the individual does not comply with the requirement in
1010+17 IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the
1011+18 county auditor, before January 1, 2013. Before the county auditor
1012+19 terminates a deduction because the taxpayer claiming the deduction did
1013+20 not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired
1014+21 January 1, 2015) before January 1, 2013, the county auditor shall mail
1015+22 notice of the proposed termination of the deduction to:
1016+23 (1) the last known address of each person liable for any property
1017+24 taxes or special assessment, as shown on the tax duplicate or
1018+25 special assessment records; or
1019+26 (2) the last known address of the most recent owner shown in the
1020+27 transfer book.
1021+28 (g) An individual who:
1022+29 (1) was eligible for a homestead credit under IC 6-1.1-20.9
1023+30 (repealed) for property taxes imposed for the March 1, 2007, or
1024+31 January 15, 2008, assessment date; or
1025+32 (2) would have been eligible for a homestead credit under
1026+33 IC 6-1.1-20.9 (repealed) for property taxes imposed for the March
1027+34 1, 2008, or January 15, 2009, assessment date if IC 6-1.1-20.9 had
1028+35 not been repealed;
1029+36 is not required to file a statement to apply for a deduction under section
1030+37 37 of this chapter if the individual remains eligible for the deduction in
1031+38 the current year. An individual who filed for a homestead credit under
1032+39 IC 6-1.1-20.9 (repealed) for an assessment date after March 1, 2007 (if
1033+40 the property is real property), or after January 1, 2008 (if the property
1034+41 is personal property), shall be treated as an individual who has filed for
1035+42 a deduction under section 37 of this chapter. However, the county
1036+EH 1260—LS 6580/DI 134 23
1037+1 auditor may, in the county auditor's discretion, terminate the deduction
1038+2 for assessment dates after January 15, 2012, if the individual does not
1039+3 comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
1040+4 1, 2015), as determined by the county auditor, before January 1, 2013.
1041+5 Before the county auditor terminates the deduction because the
1042+6 taxpayer claiming the deduction did not comply with the requirement
1043+7 in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
1044+8 2013, the county auditor shall mail notice of the proposed termination
1045+9 of the deduction to the last known address of each person liable for any
1046+10 property taxes or special assessment, as shown on the tax duplicate or
1047+11 special assessment records, or to the last known address of the most
1048+12 recent owner shown in the transfer book.
1049+13 (h) If a county auditor terminates a deduction because the taxpayer
1050+14 claiming the deduction did not comply with the requirement in
1051+15 IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013,
1052+16 the county auditor shall reinstate the deduction if the taxpayer provides
1053+17 proof that the taxpayer is eligible for the deduction and is not claiming
1054+18 the deduction for any other property.
1055+19 (i) A taxpayer described in section 37(k) of this chapter is not
1056+20 required to file a statement to apply for the deduction provided by
1057+21 section 37 of this chapter for a calendar year beginning after December
1058+22 31, 2008, if the property owned by the taxpayer remains eligible for the
1059+23 deduction for that calendar year. However, the county auditor may
1060+24 terminate the deduction for assessment dates after January 15, 2012, if
1061+25 the individual residing on the property owned by the taxpayer does not
1062+26 comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
1063+27 1, 2015), as determined by the county auditor, before January 1, 2013.
1064+28 Before the county auditor terminates a deduction because the
1065+29 individual residing on the property did not comply with the
1066+30 requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before
1067+31 January 1, 2013, the county auditor shall mail notice of the proposed
1068+32 termination of the deduction to:
1069+33 (1) the last known address of each person liable for any property
1070+34 taxes or special assessment, as shown on the tax duplicate or
1071+35 special assessment records; or
1072+36 (2) the last known address of the most recent owner shown in the
1073+37 transfer book.
1074+38 SECTION 21. IC 6-1.1-12-37, AS AMENDED BY P.L.156-2020,
1075+39 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1076+40 JANUARY 1, 2023]: Sec. 37. (a) The following definitions apply
1077+41 throughout this section:
1078+42 (1) "Dwelling" means any of the following:
1079+EH 1260—LS 6580/DI 134 24
1080+1 (A) Residential real property improvements that an individual
1081+2 uses as the individual's residence, including a house or garage.
1082+3 (B) A mobile home that is not assessed as real property that an
1083+4 individual uses as the individual's residence.
1084+5 (C) A manufactured home that is not assessed as real property
1085+6 that an individual uses as the individual's residence.
1086+7 (2) "Homestead" means an individual's principal place of
1087+8 residence:
1088+9 (A) that is located in Indiana;
1089+10 (B) that:
1090+11 (i) the individual owns;
1091+12 (ii) the individual is buying under a contract recorded in the
1092+13 county recorder's office, or evidenced by a memorandum of
1093+14 contract recorded in the county recorder's office under
1094+15 IC 36-2-11-20, that provides that the individual is to pay the
1095+16 property taxes on the residence, and that obligates the owner
1096+17 to convey title to the individual upon completion of all of the
1097+18 individual's contract obligations;
1098+19 (iii) the individual is entitled to occupy as a
1099+20 tenant-stockholder (as defined in 26 U.S.C. 216) of a
1100+21 cooperative housing corporation (as defined in 26 U.S.C.
1101+22 216); or
1102+23 (iv) is a residence described in section 17.9 of this chapter
1103+24 that is owned by a trust if the individual is an individual
1104+25 described in section 17.9 of this chapter; and
1105+26 (C) that consists of a dwelling and the real estate, not
1106+27 exceeding one (1) acre, that immediately surrounds that
1107+28 dwelling.
1108+29 Except as provided in subsection (k), the term does not include
1109+30 property owned by a corporation, partnership, limited liability
1110+31 company, or other entity not described in this subdivision.
1111+32 (b) Each year a homestead is eligible for a standard deduction from
1112+33 the assessed value of the homestead for an assessment date. Except as
1113+34 provided in subsection (p), the deduction provided by this section
1114+35 applies to property taxes first due and payable for an assessment date
1115+36 only if an individual has an interest in the homestead described in
1116+37 subsection (a)(2)(B) on:
1117+38 (1) the assessment date; or
1118+39 (2) any date in the same year after an assessment date that a
1119+40 statement is filed under subsection (e) or section 44 of this
1120+41 chapter, if the property consists of real property.
1121+42 If more than one (1) individual or entity qualifies property as a
1122+EH 1260—LS 6580/DI 134 25
1123+1 homestead under subsection (a)(2)(B) for an assessment date, only one
1124+2 (1) standard deduction from the assessed value of the homestead may
1125+3 be applied for the assessment date. Subject to subsection (c), the
1126+4 auditor of the county shall record and make the deduction for the
1127+5 individual or entity qualifying for the deduction.
1128+6 (c) Except as provided in section 40.5 of this chapter, the total
1129+7 amount of the deduction that a person may receive under this section
1130+8 for a particular year is the lesser of:
1131+9 (1) sixty percent (60%) of the assessed value of the real property,
1132+10 mobile home not assessed as real property, or manufactured home
1133+11 not assessed as real property; or
1134+12 (2) for assessment dates:
1135+13 (A) before January 1, 2023, forty-five thousand dollars
1136+14 ($45,000); or
1137+15 (B) after December 31, 2022, forty-eight thousand dollars
1138+16 ($48,000).
1139+17 (d) A person who has sold real property, a mobile home not assessed
1140+18 as real property, or a manufactured home not assessed as real property
1141+19 to another person under a contract that provides that the contract buyer
1142+20 is to pay the property taxes on the real property, mobile home, or
1143+21 manufactured home may not claim the deduction provided under this
1144+22 section with respect to that real property, mobile home, or
1145+23 manufactured home.
1146+24 (e) Except as provided in sections 17.8 and 44 of this chapter and
1147+25 subject to section 45 of this chapter, an individual who desires to claim
1148+26 the deduction provided by this section must file a certified statement on
1149+27 forms prescribed by the department of local government finance, with
1150+28 the auditor of the county in which the homestead is located. The
1151+29 statement must include:
1152+30 (1) the parcel number or key number of the property and the name
1153+31 of the city, town, or township in which the property is located;
1154+32 (2) the name of any other location in which the applicant or the
1155+33 applicant's spouse owns, is buying, or has a beneficial interest in
1156+34 residential real property;
1157+35 (3) the names of:
1158+36 (A) the applicant and the applicant's spouse (if any):
1159+37 (i) as the names appear in the records of the United States
1160+38 Social Security Administration for the purposes of the
1161+39 issuance of a Social Security card and Social Security
1162+40 number; or
1163+41 (ii) that they use as their legal names when they sign their
1164+42 names on legal documents;
1165+EH 1260—LS 6580/DI 134 26
1166+1 if the applicant is an individual; or
1167+2 (B) each individual who qualifies property as a homestead
1168+3 under subsection (a)(2)(B) and the individual's spouse (if any):
1169+4 (i) as the names appear in the records of the United States
1170+5 Social Security Administration for the purposes of the
1171+6 issuance of a Social Security card and Social Security
1172+7 number; or
1173+8 (ii) that they use as their legal names when they sign their
1174+9 names on legal documents;
1175+10 if the applicant is not an individual; and
1176+11 (4) either:
1177+12 (A) the last five (5) digits of the applicant's Social Security
1178+13 number and the last five (5) digits of the Social Security
1179+14 number of the applicant's spouse (if any); or
1180+15 (B) if the applicant or the applicant's spouse (if any) does not
1181+16 have a Social Security number, any of the following for that
1182+17 individual:
1183+18 (i) The last five (5) digits of the individual's driver's license
1184+19 number.
1185+20 (ii) The last five (5) digits of the individual's state
1186+21 identification card number.
1187+22 (iii) The last five (5) digits of a preparer tax identification
1188+23 number that is obtained by the individual through the
1189+24 Internal Revenue Service of the United States.
1190+25 (iv) If the individual does not have a driver's license, a state
1191+26 identification card, or an Internal Revenue Service preparer
1192+27 tax identification number, the last five (5) digits of a control
1193+28 number that is on a document issued to the individual by the
1194+29 United States government.
1195+30 If a form or statement provided to the county auditor under this section,
1196+31 IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
1197+32 part or all of the Social Security number of a party or other number
1198+33 described in subdivision (4)(B) of a party, the telephone number and
1199+34 the Social Security number or other number described in subdivision
1200+35 (4)(B) included are confidential. The statement may be filed in person
1201+36 or by mail. If the statement is mailed, the mailing must be postmarked
1202+37 on or before the last day for filing. The statement applies for that first
1203+38 year and any succeeding year for which the deduction is allowed. To
1204+39 obtain the deduction for a desired calendar year in which property taxes
1205+40 are first due and payable, the statement must be completed and dated
1206+41 in the immediately preceding calendar year and filed with the county
1207+42 auditor on or before January 5 of the calendar year in which the
1208+EH 1260—LS 6580/DI 134 27
1209+1 property taxes are first due and payable.
1210+2 (f) Except as provided in subsection (n), if a person who is
1211+3 receiving, or seeks to receive, the deduction provided by this section in
1212+4 the person's name:
1213+5 (1) changes the use of the individual's property so that part or all
1214+6 of the property no longer qualifies for the deduction under this
1215+7 section; or
1216+8 (2) is not eligible for a deduction under this section because the
1217+9 person is already receiving:
1218+10 (A) a deduction under this section in the person's name as an
1219+11 individual or a spouse; or
1220+12 (B) a deduction under the law of another state that is
1221+13 equivalent to the deduction provided by this section;
1222+14 the person must file a certified statement with the auditor of the county,
1223+15 notifying the auditor of the person's ineligibility, not more than sixty
1224+16 (60) days after the date of the change in eligibility. A person who fails
1225+17 to file the statement required by this subsection may, under
1226+18 IC 6-1.1-36-17, be liable for any additional taxes that would have been
1227+19 due on the property if the person had filed the statement as required by
1228+20 this subsection plus a civil penalty equal to ten percent (10%) of the
1229+21 additional taxes due. The civil penalty imposed under this subsection
1230+22 is in addition to any interest and penalties for a delinquent payment that
1231+23 might otherwise be due. One percent (1%) of the total civil penalty
1232+24 collected under this subsection shall be transferred by the county to the
1233+25 department of local government finance for use by the department in
1234+26 establishing and maintaining the homestead property data base under
1235+27 subsection (i) and, to the extent there is money remaining, for any other
1236+28 purposes of the department. This amount becomes part of the property
1237+29 tax liability for purposes of this article.
1238+30 (g) The department of local government finance may adopt rules or
1239+31 guidelines concerning the application for a deduction under this
1240+32 section.
1241+33 (h) This subsection does not apply to property in the first year for
1242+34 which a deduction is claimed under this section if the sole reason that
1243+35 a deduction is claimed on other property is that the individual or
1244+36 married couple maintained a principal residence at the other property
1245+37 on the assessment date in the same year in which an application for a
1246+38 deduction is filed under this section or, if the application is for a
1247+39 homestead that is assessed as personal property, on the assessment date
1248+40 in the immediately preceding year and the individual or married couple
1249+41 is moving the individual's or married couple's principal residence to the
1250+42 property that is the subject of the application. Except as provided in
1251+EH 1260—LS 6580/DI 134 28
1252+1 subsection (n), the county auditor may not grant an individual or a
1253+2 married couple a deduction under this section if:
1254+3 (1) the individual or married couple, for the same year, claims the
1255+4 deduction on two (2) or more different applications for the
1256+5 deduction; and
1257+6 (2) the applications claim the deduction for different property.
1258+7 (i) The department of local government finance shall provide secure
1259+8 access to county auditors to a homestead property data base that
1260+9 includes access to the homestead owner's name and the numbers
1261+10 required from the homestead owner under subsection (e)(4) for the sole
1262+11 purpose of verifying whether an owner is wrongly claiming a deduction
1263+12 under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
1264+13 IC 6-3.6-5 (after December 31, 2016). Each county auditor shall submit
1265+14 data on deductions applicable to the current tax year on or before
1266+15 March 15 of each year in a manner prescribed by the department of
1267+16 local government finance.
1268+17 (j) A county auditor may require an individual to provide evidence
1269+18 proving that the individual's residence is the individual's principal place
1270+19 of residence as claimed in the certified statement filed under subsection
1271+20 (e). The county auditor may limit the evidence that an individual is
1272+21 required to submit to a state income tax return, a valid driver's license,
1273+22 or a valid voter registration card showing that the residence for which
1274+23 the deduction is claimed is the individual's principal place of residence.
1275+24 The department of local government finance shall work with county
1276+25 auditors to develop procedures to determine whether a property owner
1277+26 that is claiming a standard deduction or homestead credit is not eligible
1278+27 for the standard deduction or homestead credit because the property
1279+28 owner's principal place of residence is outside Indiana.
1280+29 (k) As used in this section, "homestead" includes property that
1281+30 satisfies each of the following requirements:
1282+31 (1) The property is located in Indiana and consists of a dwelling
1283+32 and the real estate, not exceeding one (1) acre, that immediately
1284+33 surrounds that dwelling.
1285+34 (2) The property is the principal place of residence of an
1286+35 individual.
1287+36 (3) The property is owned by an entity that is not described in
1288+37 subsection (a)(2)(B).
1289+38 (4) The individual residing on the property is a shareholder,
1290+39 partner, or member of the entity that owns the property.
1291+40 (5) The property was eligible for the standard deduction under
1292+41 this section on March 1, 2009.
1293+42 (l) If a county auditor terminates a deduction for property described
1294+EH 1260—LS 6580/DI 134 29
1295+1 in subsection (k) with respect to property taxes that are:
1296+2 (1) imposed for an assessment date in 2009; and
1297+3 (2) first due and payable in 2010;
1298+4 on the grounds that the property is not owned by an entity described in
1299+5 subsection (a)(2)(B), the county auditor shall reinstate the deduction if
1300+6 the taxpayer provides proof that the property is eligible for the
1301+7 deduction in accordance with subsection (k) and that the individual
1302+8 residing on the property is not claiming the deduction for any other
1303+9 property.
1304+10 (m) For assessment dates after 2009, the term "homestead" includes:
1305+11 (1) a deck or patio;
1306+12 (2) a gazebo; or
1307+13 (3) another residential yard structure, as defined in rules adopted
1308+14 by the department of local government finance (other than a
1309+15 swimming pool);
1310+16 that is assessed as real property and attached to the dwelling.
1311+17 (n) A county auditor shall grant an individual a deduction under this
1312+18 section regardless of whether the individual and the individual's spouse
1313+19 claim a deduction on two (2) different applications and each
1314+20 application claims a deduction for different property if the property
1315+21 owned by the individual's spouse is located outside Indiana and the
1316+22 individual files an affidavit with the county auditor containing the
1317+23 following information:
1318+24 (1) The names of the county and state in which the individual's
1319+25 spouse claims a deduction substantially similar to the deduction
1320+26 allowed by this section.
1321+27 (2) A statement made under penalty of perjury that the following
1322+28 are true:
1323+29 (A) That the individual and the individual's spouse maintain
1324+30 separate principal places of residence.
1325+31 (B) That neither the individual nor the individual's spouse has
1326+32 an ownership interest in the other's principal place of
1327+33 residence.
1328+34 (C) That neither the individual nor the individual's spouse has,
1329+35 for that same year, claimed a standard or substantially similar
1330+36 deduction for any property other than the property maintained
1331+37 as a principal place of residence by the respective individuals.
1332+38 A county auditor may require an individual or an individual's spouse to
1333+39 provide evidence of the accuracy of the information contained in an
1334+40 affidavit submitted under this subsection. The evidence required of the
1335+41 individual or the individual's spouse may include state income tax
1336+42 returns, excise tax payment information, property tax payment
1337+EH 1260—LS 6580/DI 134 30
1338+1 information, driver license information, and voter registration
1339+2 information.
1340+3 (o) If:
1341+4 (1) a property owner files a statement under subsection (e) to
1342+5 claim the deduction provided by this section for a particular
1343+6 property; and
1344+7 (2) the county auditor receiving the filed statement determines
1345+8 that the property owner's property is not eligible for the deduction;
1346+9 the county auditor shall inform the property owner of the county
1347+10 auditor's determination in writing. If a property owner's property is not
1348+11 eligible for the deduction because the county auditor has determined
1349+12 that the property is not the property owner's principal place of
1350+13 residence, the property owner may appeal the county auditor's
1351+14 determination as provided in IC 6-1.1-15. The county auditor shall
1352+15 inform the property owner of the owner's right to appeal when the
1353+16 county auditor informs the property owner of the county auditor's
1354+17 determination under this subsection.
1355+18 (p) An individual is entitled to the deduction under this section for
1356+19 a homestead for a particular assessment date if:
1357+20 (1) either:
1358+21 (A) the individual's interest in the homestead as described in
1359+22 subsection (a)(2)(B) is conveyed to the individual after the
1360+23 assessment date, but within the calendar year in which the
1361+24 assessment date occurs; or
1362+25 (B) the individual contracts to purchase the homestead after
1363+26 the assessment date, but within the calendar year in which the
1364+27 assessment date occurs;
1365+28 (2) on the assessment date:
1366+29 (A) the property on which the homestead is currently located
1367+30 was vacant land; or
1368+31 (B) the construction of the dwelling that constitutes the
1369+32 homestead was not completed; and
1370+33 (3) either:
1371+34 (A) the individual files the certified statement required by
1372+35 subsection (e); or
1373+36 (B) a sales disclosure form that meets the requirements of
1374+37 section 44 of this chapter is submitted to the county assessor
1375+38 on or before December 31 of the calendar year for the
1376+39 individual's purchase of the homestead.
1377+40 An individual who satisfies the requirements of subdivisions (1)
1378+41 through (3) is entitled to the deduction under this section for the
1379+42 homestead for the assessment date, even if on the assessment date the
1380+EH 1260—LS 6580/DI 134 31
1381+1 property on which the homestead is currently located was vacant land
1382+2 or the construction of the dwelling that constitutes the homestead was
1383+3 not completed. The county auditor shall apply the deduction for the
1384+4 assessment date and for the assessment date in any later year in which
1385+5 the homestead remains eligible for the deduction. A homestead that
1386+6 qualifies for the deduction under this section as provided in this
1387+7 subsection is considered a homestead for purposes of section 37.5 of
1388+8 this chapter and IC 6-1.1-20.6.
1389+9 (q) This subsection applies to an application for the deduction
1390+10 provided by this section that is filed for an assessment date occurring
1391+11 after December 31, 2013. Notwithstanding any other provision of this
1392+12 section, an individual buying a mobile home that is not assessed as real
1393+13 property or a manufactured home that is not assessed as real property
1394+14 under a contract providing that the individual is to pay the property
1395+15 taxes on the mobile home or manufactured home is not entitled to the
1396+16 deduction provided by this section unless the parties to the contract
1397+17 comply with IC 9-17-6-17.
1398+18 (r) This subsection:
1399+19 (1) applies to an application for the deduction provided by this
1400+20 section that is filed for an assessment date occurring after
1401+21 December 31, 2013; and
1402+22 (2) does not apply to an individual described in subsection (q).
1403+23 The owner of a mobile home that is not assessed as real property or a
1404+24 manufactured home that is not assessed as real property must attach a
1405+25 copy of the owner's title to the mobile home or manufactured home to
1406+26 the application for the deduction provided by this section.
1407+27 (s) For assessment dates after 2013, the term "homestead" includes
1408+28 property that is owned by an individual who:
1409+29 (1) is serving on active duty in any branch of the armed forces of
1410+30 the United States;
1411+31 (2) was ordered to transfer to a location outside Indiana; and
1412+32 (3) was otherwise eligible, without regard to this subsection, for
1413+33 the deduction under this section for the property for the
1414+34 assessment date immediately preceding the transfer date specified
1415+35 in the order described in subdivision (2).
1416+36 For property to qualify under this subsection for the deduction provided
1417+37 by this section, the individual described in subdivisions (1) through (3)
1418+38 must submit to the county auditor a copy of the individual's transfer
1419+39 orders or other information sufficient to show that the individual was
1420+40 ordered to transfer to a location outside Indiana. The property continues
1421+41 to qualify for the deduction provided by this section until the individual
1422+42 ceases to be on active duty, the property is sold, or the individual's
1423+EH 1260—LS 6580/DI 134 32
1424+1 ownership interest is otherwise terminated, whichever occurs first.
1425+2 Notwithstanding subsection (a)(2), the property remains a homestead
1426+3 regardless of whether the property continues to be the individual's
1427+4 principal place of residence after the individual transfers to a location
1428+5 outside Indiana. The property continues to qualify as a homestead
1429+6 under this subsection if the property is leased while the individual is
1430+7 away from Indiana and is serving on active duty, if the individual has
1431+8 lived at the property at any time during the past ten (10) years.
1432+9 Otherwise, the property ceases to qualify as a homestead under this
1433+10 subsection if the property is leased while the individual is away from
1434+11 Indiana. Property that qualifies as a homestead under this subsection
1435+12 shall also be construed as a homestead for purposes of section 37.5 of
1436+13 this chapter.
1437+14 SECTION 22. IC 6-1.1-12-43, AS AMENDED BY P.L.214-2019,
1438+15 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1439+16 JANUARY 1, 2023]: Sec. 43. (a) For purposes of this section:
1440+17 (1) "benefit" refers to a deduction under section 1, 9, 11, 13, 14,
1441+18 16, 17.4 (before its expiration), 26, 29, 33, 34, 37, or 37.5 of this
1442+19 chapter;
1443+20 (2) "closing agent" means a person that closes a transaction;
1444+21 (3) "customer" means an individual who obtains a loan in a
1445+22 transaction; and
1446+23 (4) "transaction" means a single family residential:
1447+24 (A) first lien purchase money mortgage transaction; or
1448+25 (B) refinancing transaction.
1449+26 (b) Before closing a transaction after December 31, 2004, a closing
1450+27 agent must provide to the customer the form referred to in subsection
1451+28 (c).
1452+29 (c) Before June 1, 2004, the department of local government finance
1453+30 shall prescribe the form to be provided by closing agents to customers
1454+31 under subsection (b). The department shall make the form available to
1455+32 closing agents, county assessors, county auditors, and county treasurers
1456+33 in hard copy and electronic form. County assessors, county auditors,
1457+34 and county treasurers shall make the form available to the general
1458+35 public. The form must:
1459+36 (1) on one (1) side:
1460+37 (A) list each benefit; and
1461+38 (B) list the eligibility criteria for each benefit; and
1462+39 (C) indicate that a new application for a deduction under
1463+40 section 1 of this chapter is required when residential real
1464+41 property is refinanced;
1465+42 (2) on the other side indicate:
1466+EH 1260—LS 6580/DI 134 33
1467+1 (A) each action by and each type of documentation from the
1468+2 customer required to file for each benefit; and
1469+3 (B) sufficient instructions and information to permit a party to
1470+4 terminate a standard deduction under section 37 of this chapter
1471+5 on any property on which the party or the spouse of the party
1472+6 will no longer be eligible for the standard deduction under
1473+7 section 37 of this chapter after the party or the party's spouse
1474+8 begins to reside at the property that is the subject of the
1475+9 closing, including an explanation of the tax consequences and
1476+10 applicable penalties, if a party unlawfully claims a standard
1477+11 deduction under section 37 of this chapter; and
1478+12 (3) be printed in one (1) of two (2) or more colors prescribed by
1479+13 the department of local government finance that distinguish the
1480+14 form from other documents typically used in a closing referred to
1481+15 in subsection (b).
1482+16 (d) A closing agent:
1483+17 (1) may reproduce the form referred to in subsection (c);
1484+18 (2) in reproducing the form, must use a print color prescribed by
1485+19 the department of local government finance; and
1486+20 (3) is not responsible for the content of the form referred to in
1487+21 subsection (c) and shall be held harmless by the department of
1488+22 local government finance from any liability for the content of the
1489+23 form.
1490+24 (e) This subsection applies to a transaction that is closed after
1491+25 December 31, 2009. In addition to providing the customer the form
1492+26 described in subsection (c) before closing the transaction, a closing
1493+27 agent shall do the following as soon as possible after the closing, and
1494+28 within the time prescribed by the department of insurance under
1495+29 IC 27-7-3-15.5:
1496+30 (1) To the extent determinable, input the information described in
1497+31 IC 27-7-3-15.5(c)(2) into the system maintained by the
1498+32 department of insurance under IC 27-7-3-15.5.
1499+33 (2) Submit the form described in IC 27-7-3-15.5(c) to the data
1500+34 base described in IC 27-7-3-15.5(c)(2)(D).
1501+35 (f) A closing agent to which this section applies shall document the
1502+36 closing agent's compliance with this section with respect to each
1503+37 transaction in the form of verification of compliance signed by the
1504+38 customer.
1505+39 (g) Subject to IC 27-7-3-15.5(d), a closing agent is subject to a civil
1506+40 penalty of twenty-five dollars ($25) for each instance in which the
1507+41 closing agent fails to comply with this section with respect to a
1508+42 customer. The penalty:
1509+EH 1260—LS 6580/DI 134 34
1510+1 (1) may be enforced by the state agency that has administrative
1511+2 jurisdiction over the closing agent in the same manner that the
1512+3 agency enforces the payment of fees or other penalties payable to
1513+4 the agency; and
1514+5 (2) shall be paid into:
1515+6 (A) the state general fund, if the closing agent fails to comply
1516+7 with subsection (b); or
1517+8 (B) the home ownership education account established by
1518+9 IC 5-20-1-27, if the closing agent fails to comply with
1519+10 subsection (e) in a transaction that is closed after December
1520+11 31, 2009.
1521+12 (h) A closing agent is not liable for any other damages claimed by
1522+13 a customer because of:
1523+14 (1) the closing agent's mere failure to provide the appropriate
1524+15 document to the customer under subsection (b); or
1525+16 (2) with respect to a transaction that is closed after December 31,
1526+17 2009, the closing agent's failure to input the information or submit
1527+18 the form described in subsection (e).
1528+19 (i) The state agency that has administrative jurisdiction over a
1529+20 closing agent shall:
1530+21 (1) examine the closing agent to determine compliance with this
1531+22 section; and
1532+23 (2) impose and collect penalties under subsection (g).
1533+24 SECTION 23. IC 6-1.1-12-45, AS AMENDED BY P.L.257-2019,
1534+25 SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1535+26 JANUARY 1, 2023]: Sec. 45. (a) Subject to subsections (b) and (c), a
1536+27 deduction under this chapter applies for an assessment date and for the
1537+28 property taxes due and payable based on the assessment for that
1538+29 assessment date, regardless of whether with respect to the real property
1539+30 or mobile home or manufactured home not assessed as real property:
1540+31 (1) the title is conveyed one (1) or more times; or
1541+32 (2) one (1) or more contracts to purchase are entered into;
1542+33 after that assessment date and on or before the next succeeding
1543+34 assessment date.
1544+35 (b) Subsection (a) applies regardless of whether:
1545+36 (1) one (1) or more grantees of title under subsection (a)(1); or
1546+37 (2) one (1) or more contract purchasers under subsection (a)(2);
1547+38 file a statement under this chapter to claim the deduction.
1548+39 (c) A deduction applies under subsection (a) for only one (1) year.
1549+40 The requirements of this chapter for filing a statement to apply for a
1550+41 deduction under this chapter apply to subsequent years. A person who
1551+42 fails to apply for a deduction or credit under this article by the
1552+EH 1260—LS 6580/DI 134 35
1553+1 deadlines prescribed by this article may not apply for the deduction or
1554+2 credit retroactively.
1555+3 (d) If:
1556+4 (1) a taxpayer wishes to claim a deduction under this chapter for
1557+5 a desired calendar year in which property taxes are first due and
1558+6 payable;
1559+7 (2) the taxpayer files a statement under this chapter on or before
1560+8 January 5 of the calendar year in which the property taxes are first
1561+9 due and payable; and
1562+10 (3) the eligibility criteria for the deduction are met;
1563+11 the deduction applies for the desired calendar year in which the
1564+12 property taxes are first due and payable.
1565+13 (e) If a person who is receiving a deduction under section 1 of this
1566+14 chapter subsequently refinances the property, desires to continue
1567+15 claiming the deduction, and remains eligible for the deduction, the
1568+16 person must reapply for the deduction for the following assessment
1569+17 date.
1570+18 (f) (e) A person who is required to record a contract with a county
1571+19 recorder in order to qualify for a deduction under this article must
1572+20 record the contract, or a memorandum of the contract, before, or
1573+21 concurrently with, the filing of the corresponding deduction
1574+22 application.
1575+23 (g) (f) Before a county auditor terminates a deduction under this
1576+24 article, the county auditor shall give to the person claiming the
1577+25 deduction written notice that states the county auditor's intention to
1578+26 terminate the deduction and the county auditor's reason for terminating
1579+27 the deduction. The county auditor may send the notice to the taxpayer
1580+28 claiming the deduction by first class mail or by electronic mail. A
1581+29 notice issued under this subsection is not appealable under IC 6-1.1-15.
1582+30 However, after a deduction is terminated by a county auditor, the
1583+31 taxpayer may appeal the county auditor's action under IC 6-1.1-15.
1584+32 SECTION 24. IC 6-1.1-12-46, AS AMENDED BY P.L.181-2016,
1585+33 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1586+34 JANUARY 1, 2023]: Sec. 46. (a) This section applies to real property
1587+35 for an assessment date in 2011 or a later year if:
1588+36 (1) the real property is not exempt from property taxation for the
1589+37 assessment date;
1590+38 (2) title to the real property is transferred after the assessment date
1591+39 and on or before the December 31 that next succeeds the
1592+40 assessment date;
1593+41 (3) the transferee of the real property applies for an exemption
1594+42 under IC 6-1.1-11 for the next succeeding assessment date; and
1595+EH 1260—LS 6580/DI 134 36
1596+1 (4) the county property tax assessment board of appeals
1597+2 determines that the real property is exempt from property taxation
1598+3 for that next succeeding assessment date.
1599+4 (b) For the assessment date referred to in subsection (a)(1), real
1600+5 property is eligible for any deductions for which the transferor under
1601+6 subsection (a)(2) was eligible for that assessment date under the
1602+7 following:
1603+8 (1) IC 6-1.1-12-1 (before its repeal).
1604+9 (2) IC 6-1.1-12-9.
1605+10 (3) IC 6-1.1-12-11.
1606+11 (4) IC 6-1.1-12-13.
1607+12 (5) IC 6-1.1-12-14.
1608+13 (6) IC 6-1.1-12-16.
1609+14 (7) IC 6-1.1-12-17.4 (before its expiration).
1610+15 (8) IC 6-1.1-12-18 (before its expiration).
1611+16 (9) IC 6-1.1-12-22 (before its expiration).
1612+17 (10) IC 6-1.1-12-37.
1613+18 (11) IC 6-1.1-12-37.5.
1614+19 (c) For the payment date applicable to the assessment date referred
1615+20 to in subsection (a)(1), real property is eligible for the credit for
1616+21 excessive residential property taxes under IC 6-1.1-20.6 for which the
1617+22 transferor under subsection (a)(2) would be eligible for that payment
1618+23 date if the transfer had not occurred.
1619+24 SECTION 25. IC 6-1.1-12.5-1, AS AMENDED BY P.L.91-2017,
1620+25 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1621+26 JULY 1, 2022]: Sec. 1. (a) As used in this chapter, "eligible
1622+27 infrastructure" means the following:
1623+28 (1) Storage, compressed natural gas, liquefied natural gas,
1624+29 transmission, and distribution facilities to be used in the delivery
1625+30 of natural gas, or supplemental or substitute forms of gas sources
1626+31 by a natural gas utility.
1627+32 (2) Facilities and technologies used in the deployment and
1628+33 transmission of broadband service, however defined or classified
1629+34 by the Federal Communications Commission, or advanced
1630+35 services (as defined in 47 CFR 51.5) by a provider of broadband
1631+36 service or advanced services.
1632+37 (3) Facilities used in the treatment, storage, or distribution of
1633+38 water by a water utility.
1634+39 (4) Facilities used in the collection or treatment of wastewater by
1635+40 a wastewater utility.
1636+41 (b) As used in this chapter, "a provider of broadband service or
1637+42 advanced services" includes a telephone company or cable
1638+EH 1260—LS 6580/DI 134 37
1639+1 company (as defined in IC 6-1.1-8-2(15)).
1640+2 SECTION 26. IC 6-1.1-13-13, AS ADDED BY P.L.178-2021,
1641+3 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1642+4 JULY 1, 2022]: Sec. 13. (a) This section applies to both residential real
1643+5 property and commercial property, with an assessed value of three
1644+6 million dollars ($3,000,000) or less, for which the assessed value was
1645+7 increased for a tax year by an assessing official for any reason other
1646+8 than by the application of the annual adjustment factor used by the
1647+9 assessing official to adjust property values for that year. However, this
1648+10 section does not apply to an assessment if the assessment is based on:
1649+11 (1) structural improvements;
1650+12 (2) zoning; or
1651+13 (3) uses;
1652+14 that were not considered in the assessment for the prior tax year.
1653+15 (b) If the taxpayer:
1654+16 (1) appeals an increased assessment as described in subsection (a)
1655+17 to the county property tax assessment board of appeals or the
1656+18 Indiana board; and
1657+19 (2) prevails in an appeal described in subdivision (1) or any
1658+20 resulting subsequent appeal of the increased assessment described
1659+21 in subsection (a);
1660+22 the assessing official shall not increase the assessed value of the
1661+23 property until the first year of the next four (4) year cyclical assessment
1662+24 cycle for any reason other than by application of the annual adjustment
1663+25 factor used by the assessing official to adjust property values for a tax
1664+26 year. During this period, the taxpayer may not appeal an increased
1665+27 assessment made by the assessor unless the taxpayer believes that the
1666+28 increased assessment is arbitrary and capricious and not made
1667+29 consistent with the annual adjustment factor used by the assessing
1668+30 official to adjust property values for a tax year. If the taxpayer does
1669+31 appeal during this period on the grounds that the increased assessment
1670+32 is arbitrary and capricious and not made consistent with the annual
1671+33 adjustment factor used by the assessing official to adjust property
1672+34 values for a tax year, the provision shifting the burden to the assessing
1673+35 official to prove that the assessment is correct under
1674+36 IC 6-1.1-15-17.2(d) (before its repeal) or IC 6-1.1-15-20 does not
1675+37 apply.
1676+38 (c) This section does not apply if:
1677+39 (1) the reduction in assessed value is the result of a settlement
1678+40 agreement between the taxpayer and the assessing official; or
1679+41 (2) the appeal is based on a correction of error under
1680+42 IC 6-1.1-15-1.1(a) and IC 6-1.1-15-1.1(b).
1681+EH 1260—LS 6580/DI 134 38
1682+1 (d) If the taxpayer who appealed an increased assessment under this
1683+2 section sells the property, whose assessment was appealed, for fair
1684+3 market value, notwithstanding subsection (b), the assessor may reassess
1685+4 the property that was sold.
1686+5 SECTION 27. IC 6-1.1-15-0.8 IS ADDED TO THE INDIANA
1687+6 CODE AS A NEW SECTION TO READ AS FOLLOWS
1688+7 [EFFECTIVE JULY 1, 2022]: Sec. 0.8. As used in this chapter,
1689+8 "taxpayer" means:
1690+9 (1) an owner of the property at the time of the issuance of the
1691+10 assessment or tax bill;
1692+11 (2) a person statutorily or contractually obligated to pay
1693+12 property taxes on the property; or
1694+13 (3) a tenant obligated under a lease to reimburse the owner
1695+14 for property taxes on the property.
1696+15 SECTION 28. IC 6-1.1-15-17.1 IS REPEALED [EFFECTIVE JULY
1697+16 1, 2022]. Sec. 17.1. In the case of a change occurring after February 28,
1698+17 2015, in the classification of real property:
1699+18 (1) the county assessor or township assessor must on the notice
1700+19 required by IC 6-1.1-4-22 specify any changes in land
1701+20 classification and the reasons for the change; and
1702+21 (2) the county assessor or township assessor making the change
1703+22 in the classification has the burden of proving that the change in
1704+23 the classification is correct in any review or appeal under this
1705+24 chapter and in any appeals taken to the Indiana board of tax
1706+25 review or to the Indiana tax court.
1707+26 SECTION 29. IC 6-1.1-15-17.2 IS REPEALED [EFFECTIVE JULY
1708+27 1, 2022]. Sec. 17.2. (a) Except as provided in subsection (d), this
1709+28 section applies to any review or appeal of an assessment under this
1710+29 chapter if the assessment that is the subject of the review or appeal is
1711+30 an increase of more than five percent (5%) over the assessment for the
1712+31 same property for the prior tax year. In calculating the change in the
1713+32 assessment for purposes of this section, the assessment to be used for
1714+33 the prior tax year is the original assessment for that prior tax year or, if
1715+34 applicable, the assessment for that prior tax year:
1716+35 (1) as last corrected by an assessing official;
1717+36 (2) as stipulated or settled by the taxpayer and the assessing
1718+37 official; or
1719+38 (3) as determined by the reviewing authority.
1720+39 (b) Under this section, the county assessor or township assessor
1721+40 making the assessment has the burden of proving that the assessment
1722+41 is correct in any review or appeal under this chapter and in any appeals
1723+42 taken to the Indiana board of tax review or to the Indiana tax court. If
1724+EH 1260—LS 6580/DI 134 39
1725+1 a county assessor or township assessor fails to meet the burden of proof
1726+2 under this section, the taxpayer may introduce evidence to prove the
1727+3 correct assessment. If neither the assessing official nor the taxpayer
1728+4 meets the burden of proof under this section, the assessment reverts to
1729+5 the assessment for the prior tax year, which is the original assessment
1730+6 for that prior tax year or, if applicable, the assessment for that prior tax
1731+7 year:
1732+8 (1) as last corrected by an assessing official;
1733+9 (2) as stipulated or settled by the taxpayer and the assessing
1734+10 official; or
1735+11 (3) as determined by the reviewing authority.
1736+12 (c) This section does not apply to an assessment if the assessment
1737+13 that is the subject of the review or appeal is based on:
1738+14 (1) substantial renovations or new improvements;
1739+15 (2) zoning; or
1740+16 (3) uses;
1741+17 that were not considered in the assessment for the prior tax year.
1742+18 (d) This subsection applies to real property for which the gross
1743+19 assessed value of the real property was reduced by the assessing
1744+20 official or reviewing authority in an appeal conducted under
1745+21 IC 6-1.1-15. However, this subsection does not apply for an assessment
1746+22 date if the real property was valued using the income capitalization
1747+23 approach in the appeal. If the gross assessed value of real property for
1748+24 an assessment date that follows the latest assessment date that was the
1749+25 subject of an appeal described in this subsection is increased above the
1750+26 gross assessed value of the real property for the latest assessment date
1751+27 covered by the appeal, regardless of the amount of the increase, the
1752+28 county assessor or township assessor (if any) making the assessment
1753+29 has the burden of proving that the assessment is correct.
1754+30 SECTION 30. IC 6-1.1-15-18 IS REPEALED [EFFECTIVE JULY
1755+31 1, 2022]. Sec. 18. (a) This section applies to an appeal to which this
1756+32 chapter applies, including any review by the board of tax review or the
1757+33 tax court.
1758+34 (b) This section applies to any proceeding pending or commenced
1759+35 after June 30, 2012.
1760+36 (c) To accurately determine market-value-in-use, a taxpayer or an
1761+37 assessing official may:
1762+38 (1) in a proceeding concerning residential property, introduce
1763+39 evidence of the assessments of comparable properties located in
1764+40 the same taxing district or within two (2) miles of a boundary of
1765+41 the taxing district; and
1766+42 (2) in a proceeding concerning property that is not residential
1767+EH 1260—LS 6580/DI 134 40
1768+1 property, introduce evidence of the assessments of any relevant,
1769+2 comparable property.
1770+3 However, in a proceeding described in subdivision (2), preference shall
1771+4 be given to comparable properties that are located in the same taxing
1772+5 district or within two (2) miles of a boundary of the taxing district. The
1773+6 determination of whether properties are comparable shall be made
1774+7 using generally accepted appraisal and assessment practices.
1775+8 SECTION 31. IC 6-1.1-15-20 IS ADDED TO THE INDIANA
1776+9 CODE AS A NEW SECTION TO READ AS FOLLOWS
1777+10 [EFFECTIVE JULY 1, 2022]: Sec. 20. (a) In an appeal under this
1778+11 chapter, except as provided in subsection (b), the assessment as last
1779+12 determined by an assessing official or the county board is
1780+13 presumed to be equal to the property's true tax value until
1781+14 rebutted by evidence presented by the parties.
1782+15 (b) If a property's assessment increased more than five percent
1783+16 (5%) over the property's assessment for the prior tax year, then
1784+17 the assessment is no longer presumed to be equal to the property's
1785+18 true tax value, and the assessing official has the burden of proof.
1786+19 (c) For purposes of this chapter, an assessment for a prior tax
1787+20 year means the final value:
1788+21 (1) as last corrected by an assessing official;
1789+22 (2) as stipulated or settled by the taxpayer and the assessing
1790+23 official; or
1791+24 (3) as determined by a reviewing authority.
1792+25 (d) Subsection (b) does not apply if the increase in the
1793+26 assessment on appeal is based on:
1794+27 (1) substantial renovations or new improvements;
1795+28 (2) zoning; or
1796+29 (3) uses;
1797+30 that were not considered in the assessment for the prior tax year.
1798+31 (e) Both parties in an appeal under this chapter may present
1799+32 evidence of the true tax value of the property, seeking to decrease
1800+33 or increase the assessment.
1801+34 (f) In an appeal under this chapter, the Indiana board shall, as
1802+35 trier of fact, weigh the evidence and decide the true tax value of the
1803+36 property as compelled by the totality of the probative evidence
1804+37 before it. The Indiana board's determination of the property's true
1805+38 tax value may be higher or lower than the assessment or the value
1806+39 proposed by a party or witness. If the totality of the evidence
1807+40 presented to the Indiana board is insufficient to determine the
1808+41 property's true tax value in an appeal governed by subsection (a),
1809+42 then the property's assessment is presumed to be equal to the
1810+EH 1260—LS 6580/DI 134 41
1811+1 property's true tax value. If the totality of the evidence presented
1812+2 to the Indiana board is insufficient to determine the property's true
1813+3 tax value in an appeal governed by subsection (b), then the
1814+4 property's prior year assessment is presumed to be equal to the
1815+5 property's true tax value.
1816+6 (g) The Indiana board shall hear its matters without regard to
1817+7 motions related to notice pleading or judgments on the evidence.
1818+8 SECTION 32. IC 6-1.1-17-1, AS AMENDED BY P.L.184-2016,
1819+9 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1820+10 JULY 1, 2022]: Sec. 1. (a) On or before August 1 of each year, the
1821+11 county auditor shall submit a certified statement of the assessed value
1822+12 for the ensuing year to the department of local government finance in
1823+13 the manner prescribed by the department.
1824+14 (b) The department of local government finance shall make the
1825+15 certified statement available on the department's computer gateway.
1826+16 (c) Subject to subsection (d), after the county auditor submits a
1827+17 certified statement under subsection (a) or an amended certified
1828+18 statement under this subsection with respect to a political subdivision
1829+19 and before the department of local government finance certifies its
1830+20 action with respect to the political subdivision under section 16(i) of
1831+21 this chapter, the county auditor may amend the information concerning
1832+22 assessed valuation included in the earlier certified statement. The
1833+23 county auditor shall submit a certified statement amended under this
1834+24 subsection to the department of local government finance not later
1835+25 than September 1 in the manner prescribed by the department.
1836+26 (d) Except as provided in subsection (e), Before the county auditor
1837+27 makes an amendment under subsection (c), the county auditor must
1838+28 provide an opportunity for public comment on the proposed
1839+29 amendment at a public hearing. The county auditor must give notice of
1840+30 the hearing under IC 5-3-1. If the county auditor makes the amendment
1841+31 as a result of information provided to the county auditor by an assessor,
1842+32 the county auditor shall give notice of the public hearing to the
1843+33 assessor.
1844+34 (e) The county auditor is not required to hold a public hearing under
1845+35 subsection (d) if:
1846+36 (1) the amendment under subsection (c) is proposed to correct a
1847+37 mathematical error made in the determination of the amount of
1848+38 assessed valuation included in the earlier certified statement;
1849+39 (2) the amendment under subsection (c) is proposed to add to the
1850+40 amount of assessed valuation included in the earlier certified
1851+41 statement assessed valuation of omitted property discovered after
1852+42 the county auditor sent the earlier certified statement; or
1853+EH 1260—LS 6580/DI 134 42
1854+1 (3) the county auditor determines that the amendment under
1855+2 subsection (c) will not result in an increase in the tax rate or tax
1856+3 rates of the political subdivision.
1857+4 (f) (e) Beginning in 2018, each county auditor shall submit to the
1858+5 department of local government finance parcel level data of certified
1859+6 net assessed values as required by the department. A county auditor
1860+7 shall submit the parcel level data in the manner and format required by
1861+8 the department and according to a schedule determined by the
1862+9 department.
1863+10 SECTION 33. IC 6-1.1-18-12, AS AMENDED BY P.L.86-2018,
1864+11 SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1865+12 JULY 1, 2022]: Sec. 12. (a) For purposes of this section, "maximum
1866+13 rate" refers to the maximum:
1867+14 (1) property tax rate or rates; or
1868+15 (2) special benefits tax rate or rates;
1869+16 referred to in the statutes listed in subsection (d).
1870+17 (b) The maximum rate for taxes first due and payable after 2003 is
1871+18 the maximum rate that would have been determined under subsection
1872+19 (e) for taxes first due and payable in 2003 if subsection (e) had applied
1873+20 for taxes first due and payable in 2003.
1874+21 (c) The maximum rate must be adjusted each year to account for the
1875+22 change in assessed value of real property that results from:
1876+23 (1) an annual adjustment of the assessed value of real property
1877+24 under IC 6-1.1-4-4.5; or
1878+25 (2) a reassessment under a county's reassessment plan prepared
1879+26 under IC 6-1.1-4-4.2.
1880+27 (d) The statutes to which subsection (a) refers are:
1881+28 (1) IC 8-10-5-17 (for taxes due and payable before January 1,
1882+29 2023);
1883+30 (2) IC 8-22-3-11;
1884+31 (3) IC 8-22-3-25 (for taxes due and payable before January 1,
1885+32 2023);
1886+33 (4) IC 12-29-1-1;
1887+34 (5) IC 12-29-1-2;
1888+35 (6) IC 12-29-1-3;
1889+36 (7) IC 12-29-3-6;
1890+37 (8) IC 13-21-3-12;
1891+38 (9) IC 13-21-3-15;
1892+39 (10) IC 14-27-6-30;
1893+40 (11) IC 14-33-7-3;
1894+41 (12) IC 14-33-21-5 (for taxes due and payable before January
1895+42 1, 2023);
1896+EH 1260—LS 6580/DI 134 43
1897+1 (13) IC 15-14-7-4;
1898+2 (14) IC 15-14-9-1;
1899+3 (15) IC 15-14-9-2;
1900+4 (16) IC 16-20-2-18;
1901+5 (17) IC 16-20-4-27;
1902+6 (18) IC 16-20-7-2;
1903+7 (19) IC 16-22-14;
1904+8 (20) IC 16-23-1-29;
1905+9 (21) IC 16-23-3-6;
1906+10 (22) IC 16-23-4-2;
1907+11 (23) IC 16-23-5-6;
1908+12 (24) IC 16-23-7-2;
1909+13 (25) IC 16-23-8-2;
1910+14 (26) IC 16-23-9-2;
1911+15 (27) IC 16-41-15-5;
1912+16 (28) IC 16-41-33-4;
1913+17 (29) IC 20-46-2-3 (before its repeal on January 1, 2009);
1914+18 (30) IC 20-46-6-5 (before its repeal on January 1, 2019);
1915+19 (31) IC 20-49-2-10;
1916+20 (32) IC 36-1-19-1;
1917+21 (33) IC 23-14-66-2;
1918+22 (34) IC 23-14-67-3;
1919+23 (35) IC 36-7-13-4;
1920+24 (36) IC 36-7-14-28;
1921+25 (37) IC 36-7-15.1-16;
1922+26 (38) IC 36-8-19-8.5 (for taxes due and payable before January
1923+27 1, 2023);
1924+28 (39) IC 36-9-6.1-2;
1925+29 (40) IC 36-9-17.5-4 (for taxes due and payable before January
1926+30 1, 2023);
1927+31 (41) IC 36-9-27-73;
1928+32 (42) IC 36-9-29-31;
1929+33 (43) IC 36-9-29.1-15;
1930+34 (44) IC 36-10-6-2;
1931+35 (45) IC 36-10-7-7;
1932+36 (46) IC 36-10-7-8;
1933+37 (47) IC 36-10-7.5-19 (for taxes due and payable before
1934+38 January 1, 2023);
1935+39 (48) IC 36-10-13-5 (before the power to impose a levy was
1936+40 removed on January 1, 2019);
1937+41 (49) IC 36-10-13-7 (before the power to impose a levy was
1938+42 removed on January 1, 2019);
1939+EH 1260—LS 6580/DI 134 44
1940+1 (50) IC 36-10-14-4 (before its repeal on January 1, 2019);
1941+2 (51) IC 36-12-7-7;
1942+3 (52) IC 36-12-7-8;
1943+4 (53) IC 36-12-12-10;
1944+5 (54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and
1945+6 payable before January 1, 2023); and
1946+7 (55) any statute enacted after December 31, 2003, that:
1947+8 (A) establishes a maximum rate for any part of the:
1948+9 (i) property taxes; or
1949+10 (ii) special benefits taxes;
1950+11 imposed by a political subdivision; and
1951+12 (B) does not exempt the maximum rate from the adjustment
1952+13 under this section.
1953+14 (e) For property tax rates imposed for property taxes first due and
1954+15 payable after December 31, 2013, the new maximum rate under a
1955+16 statute listed in subsection (d) is the tax rate determined under STEP
1956+17 EIGHT of the following STEPS:
1957+18 STEP ONE: Determine the maximum rate for the political
1958+19 subdivision levying a property tax or special benefits tax under
1959+20 the statute for the previous calendar year.
1960+21 STEP TWO: Determine the actual percentage change (rounded to
1961+22 the nearest one-hundredth percent (0.01%)) in the assessed value
1962+23 of the taxable property from the previous calendar year to the year
1963+24 in which the affected property taxes will be imposed.
1964+25 STEP THREE: Determine the three (3) calendar years that
1965+26 immediately precede the year in which the affected property taxes
1966+27 will be imposed.
1967+28 STEP FOUR: Compute separately, for each of the calendar years
1968+29 determined in STEP THREE, the actual percentage change
1969+30 (rounded to the nearest one-hundredth percent (0.01%)) in the
1970+31 assessed value (before the adjustment, if any, under
1971+32 IC 6-1.1-4-4.5) of the taxable property from the preceding year.
1972+33 STEP FIVE: Divide the sum of the three (3) quotients computed
1973+34 in STEP FOUR by three (3).
1974+35 STEP SIX: Determine the greater of the following:
1975+36 (A) Zero (0).
1976+37 (B) The STEP FIVE result.
1977+38 STEP SEVEN: Determine the greater of the following:
1978+39 (A) Zero (0).
1979+40 (B) The result of the STEP TWO percentage minus the STEP
1980+41 SIX percentage, if any.
1981+42 STEP EIGHT: Determine the quotient of the STEP ONE tax rate
1982+EH 1260—LS 6580/DI 134 45
1983+1 divided by the sum of one (1) plus the STEP SEVEN percentage,
1984+2 if any.
1985+3 (f) The department of local government finance shall compute the
1986+4 maximum rate allowed under subsection (e) and provide the rate to
1987+5 each political subdivision with authority to levy a tax under a statute
1988+6 listed in subsection (d).
1989+7 SECTION 34. IC 6-1.1-18.5-13, AS AMENDED BY P.L.159-2020,
1990+8 SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1991+9 JULY 1, 2022]: Sec. 13. (a) With respect to an appeal filed under
1992+10 section 12 of this chapter, the department may find that a civil taxing
1993+11 unit should receive any one (1) or more of the following types of relief:
1994+12 (1) Permission to the civil taxing unit to increase its levy in excess
1995+13 of the limitations established under section 3 or 25 of this chapter,
1996+14 as applicable, if in the judgment of the department the increase is
1997+15 reasonably necessary due to increased costs of the civil taxing
1998+16 unit resulting from annexation, consolidation, or other extensions
1999+17 of governmental services by the civil taxing unit to additional
2000+18 geographic areas. With respect to annexation, consolidation, or
2001+19 other extensions of governmental services in a calendar year, if
2002+20 those increased costs are incurred by the civil taxing unit in that
2003+21 calendar year and more than one (1) immediately succeeding
2004+22 calendar year, the unit may appeal under section 12 of this chapter
2005+23 for permission to increase its levy under this subdivision based on
2006+24 those increased costs in any of the following:
2007+25 (A) The first calendar year in which those costs are incurred.
2008+26 (B) One (1) or more of the immediately succeeding four (4)
2009+27 calendar years.
2010+28 (2) Permission to the civil taxing unit to increase its levy in excess
2011+29 of the limitations established under section 3 or 25 of this chapter,
2012+30 as applicable, if the department finds that the quotient determined
2013+31 under STEP SIX of the following formula is equal to or greater
2014+32 than one and two-hundredths (1.02):
2015+33 STEP ONE: Determine the three (3) calendar years that most
2016+34 immediately precede the ensuing calendar year.
2017+35 STEP TWO: Compute separately, for each of the calendar
2018+36 years determined in STEP ONE, the quotient (rounded to the
2019+37 nearest ten-thousandth (0.0001)) of the sum of the civil taxing
2020+38 unit's total assessed value of all taxable property and:
2021+39 (i) for a particular calendar year before 2007, the total
2022+40 assessed value of property tax deductions in the unit under
2023+41 IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the particular
2024+42 calendar year; or
2025+EH 1260—LS 6580/DI 134 46
2026+1 (ii) for a particular calendar year after 2006, the total
2027+2 assessed value of property tax deductions that applied in the
2028+3 unit under IC 6-1.1-12-42 in 2006 plus for a particular
2029+4 calendar year after 2009, the total assessed value of property
2030+5 tax deductions that applied in the unit under
2031+6 IC 6-1.1-12-37.5 in 2008;
2032+7 divided by the sum determined under this STEP for the
2033+8 calendar year immediately preceding the particular calendar
2034+9 year.
2035+10 STEP THREE: Divide the sum of the three (3) quotients
2036+11 computed in STEP TWO by three (3).
2037+12 STEP FOUR: Compute separately, for each of the calendar
2038+13 years determined in STEP ONE, the quotient (rounded to the
2039+14 nearest ten-thousandth (0.0001)) of the sum of the total
2040+15 assessed value of all taxable property in all counties and:
2041+16 (i) for a particular calendar year before 2007, the total
2042+17 assessed value of property tax deductions in all counties
2043+18 under IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the
2044+19 particular calendar year; or
2045+20 (ii) for a particular calendar year after 2006, the total
2046+21 assessed value of property tax deductions that applied in all
2047+22 counties under IC 6-1.1-12-42 in 2006 plus for a particular
2048+23 calendar year after 2009, the total assessed value of property
2049+24 tax deductions that applied in the unit under
2050+25 IC 6-1.1-12-37.5 in 2008;
2051+26 divided by the sum determined under this STEP for the
2052+27 calendar year immediately preceding the particular calendar
2053+28 year.
2054+29 STEP FIVE: Divide the sum of the three (3) quotients
2055+30 computed in STEP FOUR by three (3).
2056+31 STEP SIX: Divide the STEP THREE amount by the STEP
2057+32 FIVE amount.
2058+33 The civil taxing unit may increase its levy by a percentage not
2059+34 greater than the percentage by which the STEP THREE amount
2060+35 exceeds the percentage by which the civil taxing unit may
2061+36 increase its levy under section 3 or 25 of this chapter, as
2062+37 applicable, based on the maximum levy growth quotient
2063+38 determined under section 2 of this chapter.
2064+39 (3) A levy increase may be granted under this subdivision only for
2065+40 property taxes first due and payable after December 31, 2008.
2066+41 Permission to a civil taxing unit to increase its levy in excess of
2067+42 the limitations established under section 3 or 25 of this chapter,
2068+EH 1260—LS 6580/DI 134 47
2069+1 as applicable, if the civil taxing unit cannot carry out its
2070+2 governmental functions for an ensuing calendar year under the
2071+3 levy limitations imposed by section 3 or 25 of this chapter, as
2072+4 applicable, due to a natural disaster, an accident, or another
2073+5 unanticipated emergency.
2074+6 (b) The department of local government finance shall increase the
2075+7 maximum permissible ad valorem property tax levy under section 3 of
2076+8 this chapter for the city of Goshen for 2012 and thereafter by an
2077+9 amount equal to the greater of zero (0) or the result of:
2078+10 (1) the city's total pension costs in 2009 for the 1925 police
2079+11 pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
2080+12 (IC 36-8-7); minus
2081+13 (2) the sum of:
2082+14 (A) the total amount of state funds received in 2009 by the city
2083+15 and used to pay benefits to members of the 1925 police
2084+16 pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
2085+17 (IC 36-8-7); plus
2086+18 (B) any previous permanent increases to the city's levy that
2087+19 were authorized to account for the transfer to the state of the
2088+20 responsibility to pay benefits to members of the 1925 police
2089+21 pension fund (IC 36-8-6) and the 1937 firefighters' pension
2090+22 fund (IC 36-8-7).
2091+23 SECTION 35. IC 6-1.1-18.5-28 IS ADDED TO THE INDIANA
2092+24 CODE AS A NEW SECTION TO READ AS FOLLOWS
2093+25 [EFFECTIVE JULY 1, 2022]: Sec. 28. (a) This section applies only
2094+26 to the Sugar Creek Township Fire Protection District in Vigo
2095+27 County.
2096+28 (b) Subject to subsection (c), the executive of a district described
2097+29 in subsection (a) may, after approval by the fiscal body of the
2098+30 district, and before August 1, 2022, submit a petition to the
2099+31 department of local government finance requesting an increase in
2100+32 the district's maximum permissible ad valorem property tax levy
2101+33 for property taxes first due and payable in 2023.
2102+34 (c) Before the fiscal body of the district may approve a petition
2103+35 under subsection (b), the fiscal body of the district shall hold a
2104+36 public hearing on the petition. The fiscal body shall give notice of
2105+37 the public hearing under IC 5-3-1. At the public hearing, the fiscal
2106+38 body shall make available to the public the following:
2107+39 (1) A fiscal plan describing the need for the increase to the
2108+40 levy and the expenditures for which the revenue generated
2109+41 from the increase to the levy will be used.
2110+42 (2) A statement that the proposed increase will be a
2111+EH 1260—LS 6580/DI 134 48
2112+1 permanent increase to the district's maximum permissible ad
2113+2 valorem property tax levy.
2114+3 (3) The estimated effect of the proposed increase on
2115+4 taxpayers.
2116+5 After the fiscal body approves the petition, the district shall
2117+6 immediately notify the other civil taxing units and school
2118+7 corporations in the county that are located in a taxing district
2119+8 where the district is also located.
2120+9 (d) If the executive of the district submits a petition under
2121+10 subsection (b), the department of local government finance shall
2122+11 increase the maximum permissible ad valorem property tax levy
2123+12 for property taxes first due and payable in 2023 by not more than
2124+13 one hundred thousand dollars ($100,000).
2125+14 (e) The district's maximum permissible ad valorem property tax
2126+15 levy for property taxes first due and payable in 2023, as adjusted
2127+16 under this section, shall be used in the determination of the
2128+17 district's maximum permissible ad valorem property tax levy
2129+18 under IC 6-1.1-18.5 for property taxed first due and payable in
2130+19 2024 and thereafter.
2131+20 (f) This section expires June 30, 2026.
2132+21 SECTION 36. IC 6-1.1-18.5-29 IS ADDED TO THE INDIANA
2133+22 CODE AS A NEW SECTION TO READ AS FOLLOWS
2134+23 [EFFECTIVE JULY 1, 2022]: Sec. 29. (a) This section applies only
2135+24 to the Otter Creek Township in Vigo County.
2136+25 (b) Subject to subsection (c), the executive of a township
2137+26 described in subsection (a) may, after approval by the fiscal body
2138+27 of the township, and before August 1, 2022, submit a petition to the
2139+28 department of local government finance requesting an increase in
2140+29 the township's maximum permissible ad valorem property tax levy
2141+30 for property taxes first due and payable in 2023.
2142+31 (c) Before the fiscal body of the township may approve a
2143+32 petition under subsection (b), the fiscal body of the township shall
2144+33 hold a public hearing on the petition. The fiscal body shall give
2145+34 notice of the public hearing under IC 5-3-1. At the public hearing,
2146+35 the fiscal body shall make available to the public the following:
2147+36 (1) A fiscal plan describing the need for the increase to the
2148+37 levy and the expenditures for which the revenue generated
2149+38 from the increase to the levy will be used.
2150+39 (2) A statement that the proposed increase will be a
2151+40 permanent increase to the township's maximum permissible
2152+41 ad valorem property tax levy.
2153+42 (3) The estimated effect of the proposed increase on
2154+EH 1260—LS 6580/DI 134 49
2155+1 taxpayers.
2156+2 After the fiscal body approves the petition, the township shall
2157+3 immediately notify the other civil taxing units and school
2158+4 corporations in the county that are located in a taxing district
2159+5 where the township is also located.
2160+6 (d) If the executive of the township submits a petition under
2161+7 subsection (b), the department of local government finance shall
2162+8 increase the maximum permissible ad valorem property tax levy
2163+9 for property taxes first due and payable in 2023 by not more than
2164+10 seventy-five thousand dollars ($75,000).
2165+11 (e) The township's maximum permissible ad valorem property
2166+12 tax levy for property taxes first due and payable in 2023, as
2167+13 adjusted under this section, shall be used in the determination of
2168+14 the township's maximum permissible ad valorem property tax levy
2169+15 under IC 6-1.1-18.5 for property taxes first due and payable in
2170+16 2024 and thereafter.
2171+17 (f) This section expires June 30, 2026.
2172+18 SECTION 37. IC 6-1.1-18.5-30 IS ADDED TO THE INDIANA
2173+19 CODE AS A NEW SECTION TO READ AS FOLLOWS
2174+20 [EFFECTIVE JULY 1, 2022]: Sec. 30. (a) This section applies only
2175+21 to Howard County.
2176+22 (b) Subject to subsection (c), the executive of a county described
2177+23 in subsection (a) may, after approval by the fiscal body of the
2178+24 county, and before August 1, 2022, submit a petition to the
2179+25 department of local government finance requesting an increase in
2180+26 the county's maximum permissible ad valorem property tax levy
2181+27 for property taxes first due and payable in 2023.
2182+28 (c) Before the fiscal body of the county may approve a petition
2183+29 under subsection (b), the fiscal body of the county shall hold a
2184+30 public hearing on the petition. The fiscal body shall give notice of
2185+31 the public hearing under IC 5-3-1. At the public hearing, the fiscal
2186+32 body shall make available to the public the following:
2187+33 (1) A fiscal plan describing the need for the increase to the
2188+34 levy and the expenditures for which the revenue generated
2189+35 from the increase to the levy will be used.
2190+36 (2) A statement that the proposed increase will be a
2191+37 permanent increase to the township's maximum permissible
2192+38 ad valorem property tax levy.
2193+39 (3) The estimated effect of the proposed increase on
2194+40 taxpayers.
2195+41 After the fiscal body approves the petition, the county shall
2196+42 immediately notify the other civil taxing units and school
2197+EH 1260—LS 6580/DI 134 50
2198+1 corporations in the county that are located in a taxing district
2199+2 where the county is also located.
2200+3 (d) If the executive of the county submits a petition under
2201+4 subsection (b), the department of local government finance shall
2202+5 increase the maximum permissible ad valorem property tax levy
2203+6 for property taxes first due and payable in 2023 by not more than
2204+7 ninety-seven thousand two hundred and ninety-three dollars
2205+8 ($97,293).
2206+9 (e) The adjustment under this section is a temporary, one (1)
2207+10 time increase to the county's maximum permissible ad valorem
2208+11 property tax levy for purposes of this chapter.
2209+12 (f) This section expires June 30, 2026.
2210+13 SECTION 38. IC 6-1.1-20-3.6, AS AMENDED BY P.L.38-2021,
2211+14 SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2212+15 JULY 1, 2022]: Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8
2213+16 of this chapter, this section applies only to a controlled project
2214+17 described in section 3.5(a) of this chapter.
2215+18 (b) If a sufficient petition requesting the application of the local
2216+19 public question process has been filed as set forth in section 3.5 of this
2217+20 chapter, a political subdivision may not impose property taxes to pay
2218+21 debt service on bonds or lease rentals on a lease for a controlled project
2219+22 unless the political subdivision's proposed debt service or lease rental
2220+23 is approved in an election on a local public question held under this
2221+24 section.
2222+25 (c) Except as provided in subsection (k), the following question
2223+26 shall be submitted to the eligible voters at the election conducted under
2224+27 this section:
2225+28 "Shall ________ (insert the name of the political subdivision)
2226+29 increase property taxes paid to the _______ (insert the type of
2227+30 taxing unit) by homeowners and businesses? If this public
2228+31 question is approved by the voters, the average property tax paid
2229+32 to the _______ (insert the type of taxing unit) per year on a
2230+33 residence would increase by ______% (insert the estimated
2231+34 average percentage of property tax increase paid to the political
2232+35 subdivision on a residence within the political subdivision as
2233+36 determined under subsection (n)) and the average property tax
2234+37 paid to the _____ (insert the type of taxing unit) per year on a
2235+38 business property would increase by ______% (insert the
2236+39 estimated average percentage of property tax increase paid to the
2237+40 political subdivision on a business property within the political
2238+41 subdivision as determined under subsection (o)). The political
2239+42 subdivision may issue bonds or enter into a lease to ________
2240+EH 1260—LS 6580/DI 134 51
2241+1 (insert a brief description of the controlled project), which is
2242+2 estimated to cost _______ (insert the total cost of the project)
2243+3 over ______ (insert number of years to bond maturity or
2244+4 termination of lease) years. The most recent property tax
2245+5 referendum within the boundaries of the political subdivision for
2246+6 which this public question is being considered was proposed by
2247+7 ________ (insert name of political subdivision) in ______ (insert
2248+8 year of most recent property tax referendum) and ________
2249+9 (insert whether the measure passed or failed).".
2250+10 The public question must appear on the ballot in the form approved by
2251+11 the county election board. If the political subdivision proposing to issue
2252+12 bonds or enter into a lease is located in more than one (1) county, the
2253+13 county election board of each county shall jointly approve the form of
2254+14 the public question that will appear on the ballot in each county. The
2255+15 form approved by the county election board may differ from the
2256+16 language certified to the county election board by the county auditor.
2257+17 If the county election board approves the language of a public question
2258+18 under this subsection, the county election board shall submit the
2259+19 language and the certification of the county auditor described in
2260+20 subsection (p) to the department of local government finance for
2261+21 review.
2262+22 (d) The department of local government finance shall review the
2263+23 language of the public question to evaluate whether the description of
2264+24 the controlled project is accurate and is not biased against either a vote
2265+25 in favor of the controlled project or a vote against the controlled
2266+26 project. The department of local government finance shall post the
2267+27 estimated average percentage of property tax increases to be paid to a
2268+28 political subdivision on a residence and business property that are
2269+29 certified by the county auditor under subsection (p) on the department's
2270+30 Internet web site. The department of local government finance may
2271+31 either approve the ballot language as submitted or recommend that the
2272+32 ballot language be modified as necessary to ensure that the description
2273+33 of the controlled project is accurate and is not biased. The department
2274+34 of local government finance shall certify its approval or
2275+35 recommendations to the county auditor and the county election board
2276+36 not more than ten (10) days after the language of the public question is
2277+37 submitted to the department for review. If the department of local
2278+38 government finance recommends a modification to the ballot language,
2279+39 the county election board shall, after reviewing the recommendations
2280+40 of the department of local government finance, submit modified ballot
2281+41 language to the department for the department's approval or
2282+42 recommendation of any additional modifications. The public question
2283+EH 1260—LS 6580/DI 134 52
2284+1 may not be certified by the county auditor under subsection (e) unless
2285+2 the department of local government finance has first certified the
2286+3 department's final approval of the ballot language for the public
2287+4 question.
2288+5 (e) The county auditor shall certify the finally approved public
2289+6 question under IC 3-10-9-3 to the county election board of each county
2290+7 in which the political subdivision is located. The certification must
2291+8 occur not later than noon:
2292+9 (1) seventy-four (74) days before a primary election if the public
2293+10 question is to be placed on the primary or municipal primary
2294+11 election ballot; or
2295+12 (2) August 1 if the public question is to be placed on the general
2296+13 or municipal election ballot.
2297+14 Subject to the certification requirements and deadlines under this
2298+15 subsection and except as provided in subsection (j), the public question
2299+16 shall be placed on the ballot at the next primary election, general
2300+17 election or municipal election in which all voters of the political
2301+18 subdivision are entitled to vote. However, if a primary election, general
2302+19 election, or municipal election will not be held during the first year in
2303+20 which the public question is eligible to be placed on the ballot under
2304+21 this section and if the political subdivision requests the public question
2305+22 to be placed on the ballot at a special election, the public question shall
2306+23 be placed on the ballot at a special election to be held on the first
2307+24 Tuesday after the first Monday in May or November of the year. The
2308+25 certification must occur not later than noon seventy-four (74) days
2309+26 before a special election to be held in May (if the special election is to
2310+27 be held in May) or noon on August 1 (if the special election is to be
2311+28 held in November). The fiscal body of the political subdivision that
2312+29 requests the special election shall pay the costs of holding the special
2313+30 election. The county election board shall give notice under IC 5-3-1 of
2314+31 a special election conducted under this subsection. A special election
2315+32 conducted under this subsection is under the direction of the county
2316+33 election board. The county election board shall take all steps necessary
2317+34 to carry out the special election.
2318+35 (f) The circuit court clerk shall certify the results of the public
2319+36 question to the following:
2320+37 (1) The county auditor of each county in which the political
2321+38 subdivision is located.
2322+39 (2) The department of local government finance.
2323+40 (g) Subject to the requirements of IC 6-1.1-18.5-8, the political
2324+41 subdivision may issue the proposed bonds or enter into the proposed
2325+42 lease rental if a majority of the eligible voters voting on the public
2326+EH 1260—LS 6580/DI 134 53
2327+1 question vote in favor of the public question.
2328+2 (h) If a majority of the eligible voters voting on the public question
2329+3 vote in opposition to the public question, both of the following apply:
2330+4 (1) The political subdivision may not issue the proposed bonds or
2331+5 enter into the proposed lease rental.
2332+6 (2) Another public question under this section on the same or a
2333+7 substantially similar project may not be submitted to the voters
2334+8 earlier than:
2335+9 (A) except as provided in clause (B), seven hundred (700)
2336+10 days after the date of the public question; or
2337+11 (B) three hundred fifty (350) days after the date of the election,
2338+12 if a petition that meets the requirements of subsection (m) is
2339+13 submitted to the county auditor.
2340+14 (i) IC 3, to the extent not inconsistent with this section, applies to an
2341+15 election held under this section.
2342+16 (j) A political subdivision may not divide a controlled project in
2343+17 order to avoid the requirements of this section and section 3.5 of this
2344+18 chapter. A person that owns property within a political subdivision or
2345+19 a person that is a registered voter residing within a political subdivision
2346+20 may file a petition with the department of local government finance
2347+21 objecting that the political subdivision has divided a controlled project
2348+22 into two (2) or more capital projects in order to avoid the requirements
2349+23 of this section and section 3.5 of this chapter. The petition must be filed
2350+24 not more than ten (10) days after the political subdivision gives notice
2351+25 of the political subdivision's decision under section 3.5 of this chapter
2352+26 or a determination under section 5 of this chapter to issue bonds or
2353+27 enter into leases for a capital project that the person believes is the
2354+28 result of a division of a controlled project that is prohibited by this
2355+29 subsection. If the department of local government finance receives a
2356+30 petition under this subsection, the department shall not later than thirty
2357+31 (30) days after receiving the petition make a final determination on the
2358+32 issue of whether the political subdivision divided a controlled project
2359+33 in order to avoid the requirements of this section and section 3.5 of this
2360+34 chapter. If the department of local government finance determines that
2361+35 a political subdivision divided a controlled project in order to avoid the
2362+36 requirements of this section and section 3.5 of this chapter and the
2363+37 political subdivision continues to desire to proceed with the project, the
2364+38 political subdivision may appeal the determination of the department
2365+39 of local government finance to the Indiana board of tax review. A
2366+40 political subdivision shall be considered to have divided a capital
2367+41 project in order to avoid the requirements of this section and section
2368+42 3.5 of this chapter if the result of one (1) or more of the subprojects
2369+EH 1260—LS 6580/DI 134 54
2370+1 cannot reasonably be considered an independently desirable end in
2371+2 itself without reference to another capital project. This subsection does
2372+3 not prohibit a political subdivision from undertaking a series of capital
2373+4 projects in which the result of each capital project can reasonably be
2374+5 considered an independently desirable end in itself without reference
2375+6 to another capital project.
2376+7 (k) This subsection applies to a political subdivision for which a
2377+8 petition requesting a public question has been submitted under section
2378+9 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
2379+10 the political subdivision may adopt a resolution to withdraw a
2380+11 controlled project from consideration in a public question. If the
2381+12 legislative body provides a certified copy of the resolution to the county
2382+13 auditor and the county election board not later than sixty-three (63)
2383+14 days before the election at which the public question would be on the
2384+15 ballot, the public question on the controlled project shall not be placed
2385+16 on the ballot and the public question on the controlled project shall not
2386+17 be held, regardless of whether the county auditor has certified the
2387+18 public question to the county election board. If the withdrawal of a
2388+19 public question under this subsection requires the county election
2389+20 board to reprint ballots, the political subdivision withdrawing the
2390+21 public question shall pay the costs of reprinting the ballots. If a political
2391+22 subdivision withdraws a public question under this subsection that
2392+23 would have been held at a special election and the county election
2393+24 board has printed the ballots before the legislative body of the political
2394+25 subdivision provides a certified copy of the withdrawal resolution to
2395+26 the county auditor and the county election board, the political
2396+27 subdivision withdrawing the public question shall pay the costs
2397+28 incurred by the county in printing the ballots. If a public question on a
2398+29 controlled project is withdrawn under this subsection, a public question
2399+30 under this section on the same controlled project or a substantially
2400+31 similar controlled project may not be submitted to the voters earlier
2401+32 than three hundred fifty (350) days after the date the resolution
2402+33 withdrawing the public question is adopted.
2403+34 (l) If a public question regarding a controlled project is placed on
2404+35 the ballot to be voted on at an election under this section, the political
2405+36 subdivision shall submit to the department of local government finance,
2406+37 at least thirty (30) days before the election, the following information
2407+38 regarding the proposed controlled project for posting on the
2408+39 department's Internet web site:
2409+40 (1) The cost per square foot of any buildings being constructed as
2410+41 part of the controlled project.
2411+42 (2) The effect that approval of the controlled project would have
2412+EH 1260—LS 6580/DI 134 55
2413+1 on the political subdivision's property tax rate.
2414+2 (3) The maximum term of the bonds or lease.
2415+3 (4) The maximum principal amount of the bonds or the maximum
2416+4 lease rental for the lease.
2417+5 (5) The estimated interest rates that will be paid and the total
2418+6 interest costs associated with the bonds or lease.
2419+7 (6) The purpose of the bonds or lease.
2420+8 (7) In the case of a controlled project proposed by a school
2421+9 corporation:
2422+10 (A) the current and proposed square footage of school building
2423+11 space per student;
2424+12 (B) enrollment patterns within the school corporation; and
2425+13 (C) the age and condition of the current school facilities.
2426+14 (m) If a majority of the eligible voters voting on the public question
2427+15 vote in opposition to the public question, a petition may be submitted
2428+16 to the county auditor to request that the limit under subsection
2429+17 (h)(2)(B) apply to the holding of a subsequent public question by the
2430+18 political subdivision. If such a petition is submitted to the county
2431+19 auditor and is signed by the lesser of:
2432+20 (1) five hundred (500) persons who are either owners of property
2433+21 within the political subdivision or registered voters residing
2434+22 within the political subdivision; or
2435+23 (2) five percent (5%) of the registered voters residing within the
2436+24 political subdivision;
2437+25 the limit under subsection (h)(2)(B) applies to the holding of a second
2438+26 public question by the political subdivision and the limit under
2439+27 subsection (h)(2)(A) does not apply to the holding of a second public
2440+28 question by the political subdivision.
2441+29 (n) At the request of a political subdivision that proposes to impose
2442+30 property taxes to pay debt service on bonds or lease rentals on a lease
2443+31 for a controlled project, the county auditor of a county in which the
2444+32 political subdivision is located shall determine the estimated average
2445+33 percentage of property tax increase on a homestead to be paid to the
2446+34 political subdivision that must be included in the public question under
2447+35 subsection (c) as follows:
2448+36 STEP ONE: Determine the average assessed value of a homestead
2449+37 located within the political subdivision.
2450+38 STEP TWO: For purposes of determining the net assessed value
2451+39 of the average homestead located within the political subdivision,
2452+40 subtract:
2453+41 (A) an amount for the homestead standard deduction under
2454+42 IC 6-1.1-12-37 as if the homestead described in STEP ONE
2455+EH 1260—LS 6580/DI 134 56
2456+1 was eligible for the deduction; and
2457+2 (B) an amount for the supplemental homestead deduction
2458+3 under IC 6-1.1-12-37.5 as if the homestead described in STEP
2459+4 ONE was eligible for the deduction;
2460+5 from the result of STEP ONE.
2461+6 STEP THREE: Divide the result of STEP TWO by one hundred
2462+7 (100).
2463+8 STEP FOUR: Determine the overall average tax rate per one
2464+9 hundred dollars ($100) of assessed valuation for the current year
2465+10 imposed on property located within the political subdivision.
2466+11 STEP FIVE: For purposes of determining net property tax liability
2467+12 of the average homestead located within the political subdivision:
2468+13 (A) multiply the result of STEP THREE by the result of STEP
2469+14 FOUR; and
2470+15 (B) as appropriate, apply any currently applicable county
2471+16 property tax credit rates and the credit for excessive property
2472+17 taxes under IC 6-1.1-20.6-7.5(a)(1).
2473+18 STEP SIX: Determine the amount of the political subdivision's
2474+19 part of the result determined in STEP FIVE.
2475+20 STEP SEVEN: Determine the estimated tax rate that will be
2476+21 imposed if the public question is approved by the voters.
2477+22 STEP EIGHT: Multiply the result of STEP SEVEN by the result
2478+23 of STEP THREE.
2479+24 STEP NINE: Divide the result of STEP EIGHT by the result of
2480+25 STEP SIX, expressed as a percentage.
2481+26 (o) At the request of a political subdivision that proposes to impose
2482+27 property taxes to pay debt service on bonds or lease rentals on a lease
2483+28 for a controlled project, the county auditor of a county in which the
2484+29 political subdivision is located shall determine the estimated average
2485+30 percentage of property tax increase on a business property to be paid
2486+31 to the political subdivision that must be included in the public question
2487+32 under subsection (c) as follows:
2488+33 STEP ONE: Determine the average assessed value of a homestead
2489+34 business property located within the political subdivision.
2490+35 STEP TWO: Divide the result of STEP ONE by one hundred
2491+36 (100).
2492+37 STEP THREE: Determine the overall average tax rate per one
2493+38 hundred dollars ($100) of assessed valuation for the current year
2494+39 imposed on property located within the political subdivision.
2495+40 STEP FOUR: For purposes of determining net property tax
2496+41 liability of the average business property located within the
2497+42 political subdivision:
2498+EH 1260—LS 6580/DI 134 57
2499+1 (A) multiply the result of STEP TWO by the result of STEP
2500+2 THREE; and
2501+3 (B) as appropriate, apply any currently applicable county
2502+4 property tax credit rates and the credit for excessive property
2503+5 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
2504+6 was three percent (3%).
2505+7 STEP FIVE: Determine the amount of the political subdivision's
2506+8 part of the result determined in STEP FOUR.
2507+9 STEP SIX: Determine the estimated tax rate that will be imposed
2508+10 if the public question is approved by the voters.
2509+11 STEP SEVEN: Multiply the result of STEP TWO by the result of
2510+12 STEP SIX.
2511+13 STEP EIGHT: Divide the result of STEP SEVEN by the result of
2512+14 STEP FIVE, expressed as a percentage.
2513+15 (p) The county auditor shall certify the estimated average
2514+16 percentage of property tax increase on a homestead to be paid to the
2515+17 political subdivision determined under subsection (n), and the
2516+18 estimated average percentage of property tax increase on a business
2517+19 property to be paid to the political subdivision determined under
2518+20 subsection (o), in a manner prescribed by the department of local
2519+21 government finance, and provide the certification to the political
2520+22 subdivision that proposes to impose property taxes. The political
2521+23 subdivision shall provide the certification to the county election board
2522+24 and include the estimated average percentages in the language of the
2523+25 public question at the time the language of the public question is
2524+26 submitted to the county election board for approval as described in
2525+27 subsection (c).
2526+28 SECTION 39. IC 6-1.1-20.6-8.5, AS AMENDED BY P.L.159-2020,
2527+29 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2528+30 JULY 1, 2022]: Sec. 8.5. (a) This section applies to an individual who:
2529+31 (1) qualified for a standard deduction granted under
2530+32 IC 6-1.1-12-37 for the individual's homestead property in the
2531+33 immediately preceding calendar year (or was married at the time
2532+34 of death to a deceased spouse who qualified for a standard
2533+35 deduction granted under IC 6-1.1-12-37 for the individual's
2534+36 homestead property in the immediately preceding calendar year);
2535+37 (2) qualifies for a standard deduction granted under
2536+38 IC 6-1.1-12-37 for the same homestead property in the current
2537+39 calendar year;
2538+40 (3) is or will be at least sixty-five (65) years of age on or before
2539+41 December 31 of the calendar year immediately preceding the
2540+42 current calendar year; and
2541+EH 1260—LS 6580/DI 134 58
2542+1 (4) had:
2543+2 (A) in the case of an individual who filed a single return,
2544+3 adjusted gross income (as defined in Section 62 of the Internal
2545+4 Revenue Code) not exceeding thirty thousand dollars
2546+5 ($30,000); or
2547+6 (B) in the case of an individual who filed a joint income tax
2548+7 return with the individual's spouse, combined adjusted gross
2549+8 income (as defined in Section 62 of the Internal Revenue
2550+9 Code) not exceeding forty thousand dollars ($40,000);
2551+10 for the calendar year preceding by two (2) years the calendar year
2552+11 in which property taxes are first due and payable.
2553+12 (b) Except as provided in subsection (g), this section does not apply
2554+13 if:
2555+14 (1) for an individual who received a credit under this section
2556+15 before January 1, 2020, the gross assessed value of the homestead
2557+16 on the assessment date for which property taxes are imposed is at
2558+17 least two hundred thousand dollars ($200,000); or
2559+18 (2) for an individual who initially applies for a credit under this
2560+19 section after December 31, 2019, the assessed value of the
2561+20 individual's Indiana real property is at least two hundred thousand
2562+21 dollars ($200,000).
2563+22 (c) An individual is entitled to an additional credit under this section
2564+23 for property taxes first due and payable for a calendar year on a
2565+24 homestead if:
2566+25 (1) the individual and the homestead qualify for the credit under
2567+26 subsection (a) for the calendar year;
2568+27 (2) the homestead is not disqualified for the credit under
2569+28 subsection (b) for the calendar year; and
2570+29 (3) the filing requirements under subsection (e) are met.
2571+30 (d) The amount of the credit is equal to the greater of zero (0) or the
2572+31 result of:
2573+32 (1) the property tax liability first due and payable on the
2574+33 homestead property for the calendar year; minus
2575+34 (2) the result of:
2576+35 (A) the property tax liability first due and payable on the
2577+36 qualified homestead property for the immediately preceding
2578+37 year after the application of the credit granted under this
2579+38 section for that year; multiplied by
2580+39 (B) one and two hundredths (1.02).
2581+40 However, property tax liability imposed on any improvements to or
2582+41 expansion of the homestead property after the assessment date for
2583+42 which property tax liability described in subdivision (2) was imposed
2584+EH 1260—LS 6580/DI 134 59
2585+1 shall not be considered in determining the credit granted under this
2586+2 section in the current calendar year.
2587+3 (e) Applications for a credit under this section shall be filed in the
2588+4 manner provided for an application for a deduction under
2589+5 IC 6-1.1-12-9. However, an individual who remains eligible for the
2590+6 credit in the following year is not required to file a statement to apply
2591+7 for the credit in the following year. An individual who receives a credit
2592+8 under this section in a particular year and who becomes ineligible for
2593+9 the credit in the following year shall notify the auditor of the county in
2594+10 which the homestead is located of the individual's ineligibility not later
2595+11 than sixty (60) days after the individual becomes ineligible.
2596+12 (f) The auditor of each county shall, in a particular year, apply a
2597+13 credit provided under this section to each individual who received the
2598+14 credit in the preceding year unless the auditor determines that the
2599+15 individual is no longer eligible for the credit.
2600+16 (g) For purposes of determining the:
2601+17 (1) assessed value of the homestead on the assessment date for
2602+18 which property taxes are imposed under subsection (b)(1); or
2603+19 (2) assessed value of the individual's Indiana real property under
2604+20 subsection (b)(2);
2605+21 for an individual who has received a credit under this section in a
2606+22 particular previous year, increases in assessed value that occur after
2607+23 the later of December 31, 2019, or the first year that the individual has
2608+24 received the credit are not considered unless the increase in assessed
2609+25 value is attributable to physical improvements to the property.
2610+26 substantial renovation or new improvements. Where there is an
2611+27 increase in assessed value for purposes of the credit under this
2612+28 section, the assessor shall provide a report to the county auditor
2613+29 describing the substantial renovation or new improvements, if any,
2614+30 that were made to the property prior to the increase in assessed
2615+31 value.
2616+32 SECTION 40. IC 6-1.1-28-12, AS AMENDED BY P.L.121-2019,
2617+33 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2618+34 JULY 1, 2022]: Sec. 12. (a) This section applies beginning January 1,
2619+35 2016.
2620+36 (b) Each county property tax assessment board of appeals (referred
2621+37 to as the "county PTABOA" in this section) shall submit annually a
2622+38 report of the notices for an appeal appeals filed with the county
2623+39 PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the
2624+40 department of local government finance, the Indiana board of tax
2625+41 review, and the legislative services agency before April 1 January 15
2626+42 of each year. A report submitted to the legislative services agency must
2627+EH 1260—LS 6580/DI 134 60
2628+1 be in an electronic format under IC 5-14-6.
2629+2 (c) The report required by subsection (b) must include the following
2630+3 information:
2631+4 (1) The total number of notices appeals filed with the county
2632+5 PTABOA.
2633+6 (2) The notices, appeals, either filed or pending during the year,
2634+7 that were resolved during the year by a preliminary informal
2635+8 meeting under IC 6-1.1-15-1.2.
2636+9 (3) The notices, appeals, either filed or pending during the year,
2637+10 in which a hearing was conducted during the year by the county
2638+11 PTABOA under IC 6-1.1-15-1.2.
2639+12 (4) The number of written decisions issued during the year by the
2640+13 county PTABOA under IC 6-1.1-15-1.2(j).
2641+14 (5) The number of notices appeals pending with the county
2642+15 PTABOA on December 31 of the reporting year.
2643+16 (6) The number of appeals resolved through a preliminary
2644+17 informal meeting under IC 6-1.1-15-1.2 that were:
2645+18 (A) resolved in favor of the taxpayer;
2646+19 (B) resolved in favor of the assessor; or
2647+20 (C) resolved in some other manner.
2648+21 (7) The number of appeals resolved through a written decision
2649+22 issued during the year by the county PTABOA under
2650+23 IC 6-1.1-15-1.2(j) that were:
2651+24 (A) resolved in favor of the taxpayer;
2652+25 (B) resolved in favor of the assessor; or
2653+26 (C) resolved in some other manner.
2654+27 (8) The total number of parcels in the county.
2655+28 (9) The total reduction in assessed valuations requested by
2656+29 appellants in the reporting year.
2657+30 (10) The total reduction in assessed valuations approved by
2658+31 the county PTABOA in the reporting year.
2659+32 (11) The average length of time for an appeal in the reporting
2660+33 year.
2661+34 (12) The number of appeals for:
2662+35 (A) agricultural parcels;
2663+36 (B) residential parcels;
2664+37 (C) commercial parcels;
2665+38 (D) industrial parcels;
2666+39 (E) utility parcels;
2667+40 (F) exempt parcels; and
2668+41 (G) mobile or manufactured homes.
2669+42 (13) The number of appeals withdrawn.
2670+EH 1260—LS 6580/DI 134 61
2671+1 (14) The number of appeals where a taxpayer is represented
2672+2 by:
2673+3 (A) a tax representative; or
2674+4 (B) an attorney.
2675+5 (15) Any other information as required by the department of
2676+6 local government finance.
2677+7 The report may not include any confidential information.
2678+8 (d) A multiple county PTABOA shall submit a separate report under
2679+9 this section for each county participating in the multiple county
2680+10 PTABOA. A report filed under this subsection for a county
2681+11 participating in a multiple county PTABOA must provide information
2682+12 on the notices appeals that originated within the county.
2683+13 SECTION 41. IC 6-1.1-35.7-2, AS AMENDED BY P.L.232-2017,
2684+14 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2685+15 JULY 1, 2022]: Sec. 2. As used in this chapter, "tax representative"
2686+16 means a person who represents another person at a proceeding before
2687+17 the property tax assessment board of appeals or the department. The
2688+18 term does not include:
2689+19 (1) the owner of the property (or person liable for the taxes under
2690+20 IC 6-1.1-2-4) that is the subject of the appeal;
2691+21 (2) an individual who is appointed as provided in
2692+22 IC 6-1.1-15-17.3(e) to represent the owner of the property
2693+23 concerning the appeal;
2694+24 (3) a permanent full-time employee of the owner of the property
2695+25 (or person liable for the taxes under IC 6-1.1-2-4) who is the
2696+26 subject of the appeal;
2697+27 (4) a representative of a local unit of government appearing on
2698+28 behalf of the unit;
2699+29 (5) a certified public accountant, when the certified public
2700+30 accountant is representing a client in a matter that relates only to
2701+31 personal property taxation; or
2702+32 (6) an attorney who is a member in good standing of the Indiana
2703+33 bar or any person who is a member in good standing of any other
2704+34 state bar and who has been granted leave by the department to
2705+35 appear pro hac vice. temporary admission to the Indiana bar
2706+36 in order to represent a party before the property tax
2707+37 assessment board of appeals or the department.
2708+38 SECTION 42. IC 6-1.1-35.7-4, AS AMENDED BY P.L.178-2021,
2709+39 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2710+40 JULY 1, 2022]: Sec. 4. (a) A township assessor, a county assessor, an
2711+41 employee of the township assessor or county assessor, or an appraiser:
2712+42 (1) must be competent to perform a particular assessment;
2713+EH 1260—LS 6580/DI 134 62
2714+1 (2) must acquire the necessary competency to perform the
2715+2 assessment; or
2716+3 (3) shall contract with an appraiser who demonstrates competency
2717+4 to do the assessment.
2718+5 (b) If a taxpayer has reason to believe that the township assessor, the
2719+6 county assessor, an employee of the township assessor or county
2720+7 assessor, or an appraiser has violated subsection (a) or section 3 of this
2721+8 chapter, the taxpayer may submit a written complaint to the
2722+9 department. The department shall respond in writing to the complaint
2723+10 within thirty (30) days.
2724+11 (c) The department may not review a written complaint
2725+12 submitted under subsection (b) if the complaint is related to a
2726+13 matter that is under appeal.
2727+14 (c) (d) The department may revoke the certification of a township
2728+15 assessor, a county assessor, an employee of the township assessor or
2729+16 county assessor, or an appraiser under 50 IAC 15 for gross
2730+17 incompetence in the performance of an assessment.
2731+18 (d) (e) An individual whose certification is revoked by the
2732+19 department under subsection (c) (d) may appeal the department's
2733+20 decision to the certification appeal board established under subsection
2734+21 (e). (f). A decision of the certification appeal board may be appealed to
2735+22 the tax court in the same manner that a final determination of the
2736+23 department may be appealed under IC 33-26.
2737+24 (e) (f) The certification appeal board is established for the sole
2738+25 purpose of conducting appeals under this section. The board consists
2739+26 of the following seven (7) members:
2740+27 (1) Two (2) representatives of the department appointed by the
2741+28 commissioner of the department.
2742+29 (2) Two (2) individuals appointed by the governor. The
2743+30 individuals must be township or county assessors.
2744+31 (3) Two (2) individuals appointed by the governor. The
2745+32 individuals must be licensed appraisers.
2746+33 (4) One (1) individual appointed by the governor. The individual
2747+34 must be a resident of Indiana.
2748+35 The commissioner of the department shall designate a member
2749+36 appointed under subdivision (1) as the chairperson of the board. Not
2750+37 more than four (4) members of the board may be members of the same
2751+38 political party. Each member of the board serves at the pleasure of the
2752+39 appointing authority.
2753+40 (f) (g) The certification appeal board shall meet as often as is
2754+41 necessary to properly perform its duties. Each member of the board is
2755+42 entitled to the following:
2756+EH 1260—LS 6580/DI 134 63
2757+1 (1) The salary per diem provided under IC 4-10-11-2.1(b).
2758+2 (2) Reimbursement for traveling expenses as provided under
2759+3 IC 4-13-1-4.
2760+4 (3) Other expenses actually incurred in connection with the
2761+5 member's duties as provided in the state policies and procedures
2762+6 established by the Indiana department of administration and
2763+7 approved by the budget agency.
2764+8 SECTION 43. IC 6-1.1-37-1, AS AMENDED BY SEA 304-2022,
2765+9 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2766+10 JANUARY 1, 2023]: Sec. 1. An officer of state or local government
2767+11 who recklessly violates or fails to perform a duty imposed on the
2768+12 officer under:
2769+13 (1) IC 6-1.1-10-1(b);
2770+14 (2) IC 6-1.1-12-6;
2771+15 (3) IC 6-1.1-12-7;
2772+16 (4) (2) IC 6-1.1-17-1;
2773+17 (5) (3) IC 6-1.1-17-3(a);
2774+18 (6) (4) IC 6-1.1-17-5(d);
2775+19 (7) (5) IC 6-1.1-18-1;
2776+20 (8) (6) IC 6-1.1-18-5;
2777+21 (9) (7) IC 6-1.1-18-6;
2778+22 (10) (8) IC 6-1.1-20-5;
2779+23 (11) (9) IC 6-1.1-20-6;
2780+24 (12) (10) IC 6-1.1-20-7;
2781+25 (13) (11) IC 6-1.1-30-14; or
2782+26 (14) (12) IC 6-1.1-36-13;
2783+27 commits a Class A misdemeanor. In addition, the officer is liable for
2784+28 the damages sustained by a person as a result of the officer's violation
2785+29 of the provision or the officer's failure to perform the duty.
2786+30 SECTION 44. IC 6-3.6-5-6, AS AMENDED BY P.L.86-2018,
2787+31 SECTION 77, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2788+32 JULY 1, 2022]: Sec. 6. (a) This section applies to all counties.
2789+33 (b) The adopting body may impose a tax rate under this chapter that
2790+34 does not exceed one and twenty-five hundredths percent (1.25%) on the
2791+35 adjusted gross income of local taxpayers in the county served by the
2792+36 adopting body.
2793+37 (c) Revenues from a tax under this section may be used only for the
2794+38 purpose of funding a property tax credit applied on a percentage basis
2795+39 to reduce the property tax liability of taxpayers with tangible property
2796+40 located in the county as authorized under this section. Property taxes
2797+41 imposed due to a referendum in which a majority of the voters in the
2798+42 taxing unit imposing the property taxes approved the property taxes are
2799+EH 1260—LS 6580/DI 134 64
2800+1 not eligible for a credit under this section.
2801+2 (d) The adopting body shall specify by ordinance how the revenue
2802+3 from the tax shall be applied under subdivisions (1) through (4) to
2803+4 provide property tax credits in subsequent years. The allocation must
2804+5 be specified as a percentage of property tax relief revenue for taxpayers
2805+6 within each property category. The ordinance must be adopted as
2806+7 provided in IC 6-3.6-3 and takes effect and applies to property taxes as
2807+8 specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter
2808+9 until it is rescinded or modified. The property tax credits may be
2809+10 allocated to all property categories or among any combination of the
2810+11 following categories:
2811+12 (1) For homesteads eligible for a credit under IC 6-1.1-20.6-7.5
2812+13 that limits the taxpayer's property tax liability for the property to
2813+14 one percent (1%).
2814+15 (2) For residential property, long term care property, agricultural
2815+16 land, and other tangible property (if any) eligible for a credit
2816+17 under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax
2817+18 liability for the property to two percent (2%).
2818+19 (3) For residential property, as defined in IC 6-1.1-20.6-4.
2819+20 (4) For nonresidential real property, personal property, and other
2820+21 tangible property (if any) eligible for a credit under
2821+22 IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability
2822+23 for the property to three percent (3%). However, IC 6-3.6-11-2
2823+24 applies in Jasper County.
2824+25 (e) Within a category described in subsection (d) for which an
2825+26 ordinance grants property tax credits, the property tax credit rate must
2826+27 be a uniform percentage for all qualifying taxpayers with property in
2827+28 that category in the county. The credit percentage may be, but does not
2828+29 have to be, uniform for all categories of property listed in subsection
2829+30 (d).
2830+31 (f) The county auditor shall allocate the amount of revenue applied
2831+32 as tax credits under this section to the taxing units that imposed the
2832+33 eligible property taxes against which the credits are applied.
2833+34 (g) If the adopting body adopts an ordinance to reduce or eliminate
2834+35 the property tax relief credits that are in effect in the county under this
2835+36 chapter, the county auditor shall give notice of the adoption of the
2836+37 ordinance in accordance with IC 5-3-1 not later than thirty (30) days
2837+38 after the date on which the ordinance is adopted.
2838+39 SECTION 45. IC 6-3.6-11-2 IS REPEALED [EFFECTIVE JULY
2839+40 1, 2022]. Sec. 2. (a) This section applies to Jasper County's allocation
2840+41 of property tax credits provided by a tax rate under IC 6-3.6-5.
2841+42 (b) A taxpayer that owns an industrial plant located in Jasper
2842+EH 1260—LS 6580/DI 134 65
2843+1 County is ineligible for a credit under IC 6-3.6-5 against the property
2844+2 taxes due on the industrial plant if the assessed value of the industrial
2845+3 plant as of March 1, 2006, exceeded twenty percent (20%) of the total
2846+4 assessed value of all taxable property in the county on that date. The
2847+5 general assembly finds that the provisions of this subsection are
2848+6 necessary because the industrial plant represents such a large
2849+7 percentage of Jasper County's assessed valuation.
2850+8 SECTION 46. IC 8-22-2-18.5, AS AMENDED BY P.L.61-2012,
2851+9 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2852+10 JULY 1, 2022]: Sec. 18.5. (a) The board may negotiate terms and
2853+11 borrow money from any source for the payment of the costs of airport
2854+12 capital improvements, including the acquisition of real property or
2855+13 construction or improvement of revenue producing buildings or
2856+14 facilities located on an airport and owned and operated by the eligible
2857+15 entity, subject to the following requirements:
2858+16 (1) The loan contract must be approved by resolution of the board
2859+17 and the fiscal body of the eligible entity that established the
2860+18 board.
2861+19 (2) The loan contract must provide for the repayment of the loan
2862+20 in not more than forty (40) years.
2863+21 (3) The loan contract must state that the indebtedness is that of
2864+22 the board, is payable solely from revenues of the board that are
2865+23 derived from either airport operations or from revenue bonds, and
2866+24 may not be paid by a tax levied on property located within the
2867+25 district.
2868+26 (4) The loan contract must be submitted to the department of local
2869+27 government finance, which may approve, disapprove, or reduce
2870+28 the amount of the proposed loan contract. The department of local
2871+29 government finance must make a decision on the loan contract
2872+30 within thirty (30) days after the contract is submitted for review.
2873+31 The action taken by the department of local government finance
2874+32 on the proposed loan contract is final.
2875+33 (b) A loan contract issued under this chapter is issued for essential
2876+34 public and governmental purposes. A loan contract, the interest on the
2877+35 contract, the proceeds received by a holder from the sale of a loan
2878+36 contract to the extent of the holder's cost of acquisition, proceeds
2879+37 received upon redemption before maturity, proceeds received at
2880+38 maturity, and the receipt of the interest and proceeds are exempt from
2881+39 taxation as provided in IC 6-8-5.
2882+40 (c) After a board enters into a loan contract, the board may use
2883+41 funds received from state or federal grants to satisfy the repayment of
2884+42 part or all of the loan contract.
2885+EH 1260—LS 6580/DI 134 66
2886+1 SECTION 47. IC 8-22-3.5-9, AS AMENDED BY P.L.156-2020,
2887+2 SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2888+3 JULY 1, 2022]: Sec. 9. (a) As used in this section, "base assessed
2889+4 value" means, subject to subsection (k):
2890+5 (1) the net assessed value of all the tangible property as finally
2891+6 determined for the assessment date immediately preceding the
2892+7 effective date of the allocation provision of the commission's
2893+8 resolution adopted under section 5 or 9.5 of this chapter,
2894+9 notwithstanding the date of the final action taken under section 6
2895+10 of this chapter; plus
2896+11 (2) to the extent it is not included in subdivision (1), the net
2897+12 assessed value of property that is assessed as residential property
2898+13 under the rules of the department of local government finance,
2899+14 within the airport development zone, as finally determined for the
2900+15 current assessment date.
2901+16 However, subdivision (2) applies only to an airport development zone
2902+17 established after June 30, 1997, and the portion of an airport
2903+18 development zone established before June 30, 1997, that is added to an
2904+19 existing airport development zone.
2905+20 (b) A resolution adopted under section 5 of this chapter and
2906+21 confirmed under section 6 of this chapter must include a provision with
2907+22 respect to the allocation and distribution of property taxes for the
2908+23 purposes and in the manner provided in this section.
2909+24 (c) The allocation provision must:
2910+25 (1) apply to the entire airport development zone; and
2911+26 (2) require that any property tax on taxable tangible property
2912+27 subsequently levied by or for the benefit of any public body
2913+28 entitled to a distribution of property taxes in the airport
2914+29 development zone be allocated and distributed as provided in
2915+30 subsections (d) and (e).
2916+31 (d) Except as otherwise provided in this section:
2917+32 (1) the proceeds of the taxes attributable to the lesser of:
2918+33 (A) the assessed value of the tangible property for the
2919+34 assessment date with respect to which the allocation and
2920+35 distribution is made; or
2921+36 (B) the base assessed value;
2922+37 shall be allocated and, when collected, paid into the funds of the
2923+38 respective taxing units; and
2924+39 (2) the excess of the proceeds of the property taxes imposed for
2925+40 the assessment date with respect to which the allocation and
2926+41 distribution are made that are attributable to taxes imposed after
2927+42 being approved by the voters in a referendum or local public
2928+EH 1260—LS 6580/DI 134 67
2929+1 question conducted after April 30, 2010, not otherwise included
2930+2 in subdivision (1) shall be allocated to and, when collected, paid
2931+3 into the funds of the taxing unit for which the referendum or local
2932+4 public question was conducted.
2933+5 (e) All of the property tax proceeds in excess of those described in
2934+6 subsection (d) shall be allocated to the eligible entity for the airport
2935+7 development zone and, when collected, paid into special funds as
2936+8 follows:
2937+9 (1) The commission may determine that a portion of tax proceeds
2938+10 shall be allocated to a training grant fund to be expended by the
2939+11 commission without appropriation solely for the purpose of
2940+12 reimbursing training expenses incurred by public or private
2941+13 entities in the training of employees for the qualified airport
2942+14 development project.
2943+15 (2) The commission may determine that a portion of tax proceeds
2944+16 shall be allocated to a debt service fund and dedicated to the
2945+17 payment of principal and interest on revenue bonds or a loan
2946+18 contract of the board of aviation commissioners or airport
2947+19 authority for a qualified airport development project, to the
2948+20 payment of leases for a qualified airport development project, or
2949+21 to the payment of principal and interest on bonds issued by an
2950+22 eligible entity to pay for qualified airport development projects in
2951+23 the airport development zone or serving the airport development
2952+24 zone.
2953+25 (3) The commission may determine that a part of the tax proceeds
2954+26 shall be allocated to a project fund and used to pay expenses
2955+27 incurred by the commission for a qualified airport development
2956+28 project that is in the airport development zone or is serving the
2957+29 airport development zone.
2958+30 (4) Except as provided in subsection (f), all remaining tax
2959+31 proceeds after allocations are made under subdivisions (1), (2),
2960+32 and (3) shall be allocated to a project fund and dedicated to the
2961+33 reimbursement of expenditures made by the commission for a
2962+34 qualified airport development project that is in the airport
2963+35 development zone or is serving the airport development zone.
2964+36 (f) Before July 15 of each year, the commission shall do the
2965+37 following:
2966+38 (1) Determine the amount, if any, by which tax proceeds allocated
2967+39 to the project fund in subsection (e)(3) in the following year will
2968+40 exceed the amount necessary to satisfy amounts required under
2969+41 subsection (e).
2970+42 (2) Provide a written notice to the county auditor and the officers
2971+EH 1260—LS 6580/DI 134 68
2972+1 who are authorized to fix budgets, tax rates, and tax levies under
2973+2 IC 6-1.1-17-5 for each of the other taxing units that is wholly or
2974+3 partly located within the allocation area. The notice must:
2975+4 (A) state the amount, if any, of excess tax proceeds that the
2976+5 commission has determined may be allocated to the respective
2977+6 taxing units in the manner prescribed in subsection (d)(1); or
2978+7 (B) state that the commission has determined that there are no
2979+8 excess tax proceeds that may be allocated to the respective
2980+9 taxing units in the manner prescribed in subsection (d)(1).
2981+10 The county auditor shall allocate to the respective taxing units the
2982+11 amount, if any, of excess tax proceeds determined by the
2983+12 commission.
2984+13 (g) When money in the debt service fund and in the project fund is
2985+14 sufficient to pay all outstanding principal and interest (to the earliest
2986+15 date on which the obligations can be redeemed) on revenue bonds
2987+16 issued by the board of aviation commissioners or airport authority for
2988+17 the financing of qualified airport development projects, all lease rentals
2989+18 payable on leases of qualified airport development projects, and all
2990+19 costs and expenditures associated with all qualified airport
2991+20 development projects, money in the debt service fund and in the project
2992+21 fund in excess of those amounts shall be paid to the respective taxing
2993+22 units in the manner prescribed by subsection (d)(1).
2994+23 (h) Property tax proceeds allocable to the debt service fund under
2995+24 subsection (e)(2) must, subject to subsection (g), be irrevocably
2996+25 pledged by the eligible entity for the purpose set forth in subsection
2997+26 (e)(2).
2998+27 (i) Notwithstanding any other law, each assessor shall, upon petition
2999+28 of the commission, reassess the taxable tangible property situated upon
3000+29 or in, or added to, the airport development zone effective on the next
3001+30 assessment date after the petition.
3002+31 (j) Notwithstanding any other law, the assessed value of all taxable
3003+32 tangible property in the airport development zone, for purposes of tax
3004+33 limitation, property tax replacement, and formulation of the budget, tax
3005+34 rate, and tax levy for each political subdivision in which the property
3006+35 is located is the lesser of:
3007+36 (1) the assessed value of the tangible property as valued without
3008+37 regard to this section; or
3009+38 (2) the base assessed value.
3010+39 (k) If the commission confirms, or modifies and confirms, a
3011+40 resolution under section 6 of this chapter and the commission makes
3012+41 either of the filings required under section 6(c) of this chapter after the
3013+42 first anniversary of the effective date of the allocation provision, the
3014+EH 1260—LS 6580/DI 134 69
3015+1 auditor of the county in which the airport development zone is located
3016+2 shall compute the base assessed value for the allocation area using the
3017+3 assessment date immediately preceding the later of:
3018+4 (1) the date on which the documents are filed with the county
3019+5 auditor; or
3020+6 (2) the date on which the documents are filed with the department
3021+7 of local government finance.
3022+8 (l) For an airport development zone established after June 30,
3023+9 2024, "residential property" refers to the assessed value of
3024+10 property that is allocated to the one percent (1%) homestead land
3025+11 and improvement categories in the county tax and billing software
3026+12 system, along with the residential assessed value as defined for
3027+13 purposes of calculating the rate for the local income tax property
3028+14 tax relief credit designated for residential property under
3029+15 IC 6-3.6-5-6(d)(3).
3030+16 SECTION 48. IC 20-46-1-8, AS AMENDED BY P.L.136-2021,
3031+17 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3032+18 JULY 1, 2022]: Sec. 8. (a) Subject to subsections (c), (d), and (e) and
3033+19 this chapter, the governing body of a school corporation may adopt a
3034+20 resolution to place a referendum under this chapter on the ballot for any
3035+21 of the following purposes:
3036+22 (1) The governing body of the school corporation determines that
3037+23 it cannot, in a calendar year, carry out its public educational duty
3038+24 unless it imposes a referendum tax levy under this chapter.
3039+25 (2) The governing body of the school corporation determines that
3040+26 a referendum tax levy under this chapter should be imposed to
3041+27 replace property tax revenue that the school corporation will not
3042+28 receive because of the application of the credit under
3043+29 IC 6-1.1-20.6.
3044+30 (3) The governing body makes the determination required under
3045+31 subdivision (1) or (2) and determines to share a portion of the
3046+32 referendum proceeds with a charter school, excluding a virtual
3047+33 charter school, in the manner prescribed in subsection (d).
3048+34 (b) The governing body of the school corporation shall certify a
3049+35 copy of the resolution to place a referendum on the ballot to the
3050+36 following:
3051+37 (1) The department of local government finance, including:
3052+38 (A) the language for the question required by section 10 of this
3053+39 chapter, or in the case of a resolution to extend a referendum
3054+40 levy certified to the department of local government finance
3055+41 after March 15, 2016, section 10.1 of this chapter; and
3056+42 (B) a copy of the revenue spending plan adopted under
3057+EH 1260—LS 6580/DI 134 70
3058+1 subsection (e).
3059+2 The language of the public question must include the estimated
3060+3 average percentage increases certified by the county auditor under
3061+4 section 10(e) or 10.1(f) of this chapter, as applicable. The
3062+5 governing body of the school corporation shall also provide the
3063+6 county auditor's certification described in section 10(e) or 10.1(f)
3064+7 of this chapter, as applicable. The department of local
3065+8 government finance shall post the values certified by the county
3066+9 auditor to the department's Internet web site. The department shall
3067+10 review the language for compliance with section 10 or 10.1 of this
3068+11 chapter, whichever is applicable, and either approve or reject the
3069+12 language. The department shall send its decision to the governing
3070+13 body of the school corporation not more than ten (10) days after
3071+14 the resolution is submitted to the department. If the language is
3072+15 approved, the governing body of the school corporation shall
3073+16 certify a copy of the resolution, including the language for the
3074+17 question and the department's approval.
3075+18 (2) The county fiscal body of each county in which the school
3076+19 corporation is located (for informational purposes only).
3077+20 (3) The circuit court clerk of each county in which the school
3078+21 corporation is located.
3079+22 (c) If a school safety referendum tax levy under IC 20-46-9 has been
3080+23 approved by the voters in a school corporation at any time in the
3081+24 previous three (3) years, the school corporation may not:
3082+25 (1) adopt a resolution to place a referendum under this chapter on
3083+26 the ballot; or
3084+27 (2) otherwise place a referendum under this chapter on the ballot.
3085+28 (d) The resolution described in subsection (a) must indicate whether
3086+29 proceeds in the school corporation's education fund collected from a
3087+30 tax levy under this chapter will be used to provide a distribution to a
3088+31 charter school or charter schools, excluding a virtual charter school,
3089+32 under IC 20-40-3-5 as well as the amount that will be distributed to the
3090+33 particular charter school or charter schools. A school corporation may
3091+34 request from the designated charter school or charter schools any
3092+35 financial documentation necessary to demonstrate the financial need of
3093+36 the charter school or charter schools.
3094+37 (e) As part of the resolution described in subsection (a), the
3095+38 governing body of the school corporation shall adopt a revenue
3096+39 spending plan for the proposed referendum tax levy that includes:
3097+40 (1) an estimate of the amount of annual revenue expected to be
3098+41 collected if a levy is imposed under this chapter;
3099+42 (2) the specific purposes for which the revenue collected from a
3100+EH 1260—LS 6580/DI 134 71
3101+1 levy imposed under this chapter will be used; and
3102+2 (3) an estimate of the annual dollar amounts that will be expended
3103+3 for each purpose described in subdivision (2).
3104+4 (f) A school corporation shall specify in its proposed budget the
3105+5 school corporation's revenue spending plan adopted under subsection
3106+6 (e) and annually present the revenue spending plan at its public hearing
3107+7 on the proposed budget under IC 6-1.1-17-3.
3108+8 SECTION 49. IC 20-46-1-10, AS AMENDED BY P.L.38-2021,
3109+9 SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3110+10 JULY 1, 2022]: Sec. 10. (a) This section does not apply to a
3111+11 referendum on a resolution certified to the department of local
3112+12 government finance after March 15, 2016, to extend a referendum levy.
3113+13 (b) The question to be submitted to the voters in the referendum
3114+14 must read as follows:
3115+15 "Shall the school corporation increase property taxes paid to the
3116+16 school corporation by homeowners and businesses for _____
3117+17 (insert number of years) years immediately following the holding
3118+18 of the referendum for the purpose of funding ______ (insert short
3119+19 description of purposes)? If this public question is approved by
3120+20 the voters, the average property tax paid to the school corporation
3121+21 per year on a residence would increase by ______% (insert the
3122+22 estimated average percentage of property tax increase paid to the
3123+23 school corporation on a residence within the school corporation
3124+24 as determined under subsection (c)) and the average property tax
3125+25 paid to the school corporation per year on a business property
3126+26 would increase by ______% (insert the estimated average
3127+27 percentage of property tax increase paid to the school corporation
3128+28 on a business property within the school corporation as
3129+29 determined under subsection (d)). The most recent property tax
3130+30 referendum proposed by the school corporation was held in
3131+31 ______ (insert year) and ________ (insert whether the measure
3132+32 passed or failed).".
3133+33 (c) At the request of the governing body of a school corporation that
3134+34 proposes to impose property taxes under this chapter, the county
3135+35 auditor of the county in which the school corporation is located shall
3136+36 determine the estimated average percentage of property tax increase on
3137+37 a homestead to be paid to the school corporation that must be included
3138+38 in the public question under subsection (b) as follows:
3139+39 STEP ONE: Determine the average assessed value of a homestead
3140+40 located within the school corporation.
3141+41 STEP TWO: For purposes of determining the net assessed value
3142+42 of the average homestead located within the school corporation,
3143+EH 1260—LS 6580/DI 134 72
3144+1 subtract:
3145+2 (A) an amount for the homestead standard deduction under
3146+3 IC 6-1.1-12-37 as if the homestead described in STEP ONE
3147+4 was eligible for the deduction; and
3148+5 (B) an amount for the supplemental homestead deduction
3149+6 under IC 6-1.1-12-37.5 as if the homestead described in STEP
3150+7 ONE was eligible for the deduction;
3151+8 from the result of STEP ONE.
3152+9 STEP THREE: Divide the result of STEP TWO by one hundred
3153+10 (100).
3154+11 STEP FOUR: Determine the overall average tax rate per one
3155+12 hundred dollars ($100) of assessed valuation for the current year
3156+13 imposed on property located within the school corporation.
3157+14 STEP FIVE: For purposes of determining net property tax liability
3158+15 of the average homestead located within the school corporation:
3159+16 (A) multiply the result of STEP THREE by the result of STEP
3160+17 FOUR; and
3161+18 (B) as appropriate, apply any currently applicable county
3162+19 property tax credit rates and the credit for excessive property
3163+20 taxes under IC 6-1.1-20.6-7.5(a)(1).
3164+21 STEP SIX: Determine the amount of the school corporation's part
3165+22 of the result determined in STEP FIVE.
3166+23 STEP SEVEN: Multiply:
3167+24 (A) the tax rate that will be imposed if the public question is
3168+25 approved by the voters; by
3169+26 (B) the result of STEP THREE.
3170+27 STEP EIGHT: Divide the result of STEP SEVEN by the result of
3171+28 STEP SIX, expressed as a percentage.
3172+29 (d) At the request of the governing body of a school corporation that
3173+30 proposes to impose property taxes under this chapter, the county
3174+31 auditor of the county in which the school corporation is located shall
3175+32 determine the estimated average percentage of property tax increase on
3176+33 a business property to be paid to the school corporation that must be
3177+34 included in the public question under subsection (b) as follows:
3178+35 STEP ONE: Determine the average assessed value of a homestead
3179+36 business property located within the school corporation.
3180+37 STEP TWO: Divide the result of STEP ONE by one hundred
3181+38 (100).
3182+39 STEP THREE: Determine the overall average tax rate per one
3183+40 hundred dollars ($100) of assessed valuation for the current year
3184+41 imposed on property located within the school corporation.
3185+42 STEP FOUR: For purposes of determining net property tax
3186+EH 1260—LS 6580/DI 134 73
3187+1 liability of the average business property located within the school
3188+2 corporation:
3189+3 (A) multiply the result of STEP TWO by the result of STEP
3190+4 THREE; and
3191+5 (B) as appropriate, apply any currently applicable county
3192+6 property tax credit rates and the credit for excessive property
3193+7 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
3194+8 was three percent (3%).
3195+9 STEP FIVE: Determine the amount of the school corporation's
3196+10 part of the result determined in STEP FOUR.
3197+11 STEP SIX: Multiply:
3198+12 (A) the result of STEP TWO; by
3199+13 (B) the tax rate that will be imposed if the public question is
3200+14 approved by the voters.
3201+15 STEP SEVEN: Divide the result of STEP SIX by the result of
3202+16 STEP FIVE, expressed as a percentage.
3203+17 (e) The county auditor shall certify the estimated average percentage
3204+18 of property tax increase on a homestead to be paid to the school
3205+19 corporation determined under subsection (c), and the estimated average
3206+20 percentage of property tax increase on a business property to be paid
3207+21 to the school corporation determined under subsection (d), in a manner
3208+22 prescribed by the department of local government finance, and provide
3209+23 the certification to the governing body of the school corporation that
3210+24 proposes to impose property taxes.
3211+25 SECTION 50. IC 20-46-1-10.1, AS AMENDED BY P.L.38-2021,
3212+26 SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3213+27 JULY 1, 2022]: Sec. 10.1. (a) This section applies only to a referendum
3214+28 to allow a school corporation to extend a referendum levy.
3215+29 (b) The question to be submitted to the voters in the referendum
3216+30 must read as follows:
3217+31 "Shall the school corporation continue to impose increased
3218+32 property taxes paid to the school corporation by homeowners and
3219+33 businesses for _____ (insert number of years) years immediately
3220+34 following the holding of the referendum for the purpose of
3221+35 funding ______ (insert short description of purposes)? The
3222+36 property tax increase requested in this referendum was originally
3223+37 approved by the voters in _______ (insert the year in which the
3224+38 referendum tax levy was approved) and originally increased the
3225+39 average property tax paid to the school corporation per year on a
3226+40 residence within the school corporation by ______% (insert the
3227+41 original estimated average percentage of property tax increase on
3228+42 a residence within the school corporation) and originally
3229+EH 1260—LS 6580/DI 134 74
3230+1 increased the average property tax paid to the school corporation
3231+2 per year on a business property within the school corporation by
3232+3 ______% (insert the original estimated average percentage of
3233+4 property tax increase on a business within the school
3234+5 corporation).".
3235+6 (c) The number of years for which a referendum tax levy may be
3236+7 extended if the public question under this section is approved may not
3237+8 exceed eight (8) years.
3238+9 (d) At the request of the governing body of a school corporation
3239+10 that proposes to impose property taxes under this chapter, the
3240+11 county auditor of the county in which the school corporation is
3241+12 located shall determine the estimated average percentage of
3242+13 property tax increase on a homestead to be paid to the school
3243+14 corporation that must be included in the public question under
3244+15 subsection (b) as follows:
3245+16 STEP ONE: Determine the average assessed value of a
3246+17 homestead located within the school corporation for the first
3247+18 year in which the referendum levy was imposed.
3248+19 STEP TWO: For purposes of determining the net assessed
3249+20 value of the average homestead located within the school
3250+21 corporation, subtract:
3251+22 (A) an amount for the homestead standard deduction
3252+23 under IC 6-1.1-12-37 as if the homestead described in
3253+24 STEP ONE was eligible for the deduction; and
3254+25 (B) an amount for the supplemental homestead deduction
3255+26 under IC 6-1.1-12-37.5 as if the homestead described in
3256+27 STEP ONE was eligible for the deduction;
3257+28 from the result of STEP ONE.
3258+29 STEP THREE: Divide the result of STEP TWO by one
3259+30 hundred (100).
3260+31 STEP FOUR: Determine the overall average tax rate per one
3261+32 hundred dollars ($100) of assessed valuation for the first year
3262+33 in which the referendum levy was imposed on property
3263+34 located within the school corporation.
3264+35 STEP FIVE: For purposes of determining net property tax
3265+36 liability of the average homestead located within the school
3266+37 corporation:
3267+38 (A) multiply the result of STEP THREE by the result of
3268+39 STEP FOUR; and
3269+40 (B) as appropriate, apply any currently applicable county
3270+41 property tax credit rates and the credit for excessive
3271+42 property taxes under IC 6-1.1-20.6-7.5(a)(1).
3272+EH 1260—LS 6580/DI 134 75
3273+1 STEP SIX: Determine the amount of the school corporation's
3274+2 part of the result determined in STEP FIVE.
3275+3 STEP SEVEN: Multiply:
3276+4 (A) the tax rate that will be imposed if the public question
3277+5 is approved by the voters; by
3278+6 (B) the result of STEP THREE.
3279+7 STEP EIGHT: Divide the result of STEP SEVEN by the result
3280+8 of STEP SIX, expressed as a percentage.
3281+9 (e) At the request of the governing body of a school corporation
3282+10 that proposes to impose property taxes under this chapter, the
3283+11 county auditor of the county in which the school corporation is
3284+12 located shall determine the estimated average percentage of
3285+13 property tax increase on a business property to be paid to the
3286+14 school corporation that must be included in the public question
3287+15 under subsection (b) as follows:
3288+16 STEP ONE: Determine the average assessed value of business
3289+17 property located within the school corporation for the first
3290+18 year in which the referendum levy was imposed.
3291+19 STEP TWO: Divide the result of STEP ONE by one hundred
3292+20 (100).
3293+21 STEP THREE: Determine the overall average tax rate per
3294+22 one hundred dollars ($100) of assessed valuation for the first
3295+23 year in which the referendum levy was imposed on property
3296+24 located within the school corporation.
3297+25 STEP FOUR: For purposes of determining net property tax
3298+26 liability of the average business property located within the
3299+27 school corporation:
3300+28 (A) multiply the result of STEP TWO by the result of
3301+29 STEP THREE; and
3302+30 (B) as appropriate, apply any currently applicable county
3303+31 property tax credit rates and the credit for excessive
3304+32 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
3305+33 percentage was three percent (3%).
3306+34 STEP FIVE: Determine the amount of the school
3307+35 corporation's part of the result determined in STEP FOUR.
3308+36 STEP SIX: Multiply:
3309+37 (A) the result of STEP TWO; by
3310+38 (B) the tax rate that will be imposed if the public question
3311+39 is approved by the voters.
3312+40 STEP SEVEN: Divide the result of STEP SIX by the result of
3313+41 STEP FIVE, expressed as a percentage.
3314+42 (f) The county auditor shall certify the estimated average
3315+EH 1260—LS 6580/DI 134 76
3316+1 percentage of property tax increase on a homestead to be paid to
3317+2 the school corporation determined under subsection (d), and the
3318+3 estimated average percentage of property tax increase on a
3319+4 business property to be paid to the school corporation determined
3320+5 under subsection (e), in a manner prescribed by the department of
3321+6 local government finance, and provide the certification to the
3322+7 governing body of the school corporation that proposes to impose
3323+8 property taxes.
3324+9 SECTION 51. IC 20-46-9-6, AS AMENDED BY P.L.136-2021,
3325+10 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3326+11 JULY 1, 2022]: Sec. 6. (a) Subject to this chapter, the governing body
3327+12 of a school corporation may adopt a resolution to place a referendum
3328+13 under this chapter on the ballot if the governing body of the school
3329+14 corporation determines that a referendum levy should be imposed for
3330+15 measures to improve school safety as described in IC 20-40-20-6(a) or
3331+16 IC 20-40-20-6(b).
3332+17 (b) A school corporation may, with the approval of the majority of
3333+18 members of the governing body, distribute a portion of the proceeds of
3334+19 a tax levy collected under this chapter that is deposited in the fund to
3335+20 a charter school, excluding a virtual charter school, that is located
3336+21 within the attendance area of the school corporation, to be used by the
3337+22 charter school for the purposes described in IC 20-40-20-6(a).
3338+23 (c) The governing body of the school corporation shall certify a
3339+24 copy of the resolution to the following:
3340+25 (1) The department of local government finance, including:
3341+26 (A) the language for the question required by section 9 of this
3342+27 chapter, or in the case of a resolution to extend a referendum
3343+28 levy certified to the department of local government finance,
3344+29 section 10 of this chapter; and
3345+30 (B) a copy of the revenue spending plan adopted under
3346+31 subsection (e).
3347+32 The language of the public question must include the estimated
3348+33 average percentage increases certified by the county auditor under
3349+34 section 9(d) or 10(f) of this chapter, as applicable. The governing
3350+35 body of the school corporation shall also provide the county
3351+36 auditor's certification described in section 9(d) or 10(f) of this
3352+37 chapter, as applicable. The department of local government
3353+38 finance shall post the values certified by the county auditor to the
3354+39 department's Internet web site. The department shall review the
3355+40 language for compliance with section 9 or 10 of this chapter,
3356+41 whichever is applicable, and either approve or reject the language.
3357+42 The department shall send its decision to the governing body of
3358+EH 1260—LS 6580/DI 134 77
3359+1 the school corporation not more than ten (10) days after the
3360+2 resolution is submitted to the department. If the language is
3361+3 approved, the governing body of the school corporation shall
3362+4 certify a copy of the resolution, including the language for the
3363+5 question and the department's approval.
3364+6 (2) The county fiscal body of each county in which the school
3365+7 corporation is located (for informational purposes only).
3366+8 (3) The circuit court clerk of each county in which the school
3367+9 corporation is located.
3368+10 (d) The resolution described in subsection (a) must indicate whether
3369+11 proceeds in the school corporation's fund collected from a tax levy
3370+12 under this chapter will be used to provide a distribution to a charter
3371+13 school or charter schools, excluding a virtual charter school, under
3372+14 IC 20-40-20-6(b) as well as the amount that will be distributed to the
3373+15 particular charter school or charter schools. A school corporation may
3374+16 request from the designated charter school or charter schools any
3375+17 financial documentation necessary to demonstrate the financial need of
3376+18 the charter school or charter schools.
3377+19 (e) As part of the resolution described in subsection (a), the
3378+20 governing body of the school corporation shall adopt a revenue
3379+21 spending plan for the proposed referendum tax levy that includes:
3380+22 (1) an estimate of the amount of annual revenue expected to be
3381+23 collected if a levy is imposed under this chapter;
3382+24 (2) the specific purposes described in IC 20-40-20-6 for which the
3383+25 revenue collected from a levy imposed under this chapter will be
3384+26 used; and
3385+27 (3) an estimate of the annual dollar amounts that will be expended
3386+28 for each purpose described in subdivision (2).
3387+29 (f) A school corporation shall specify in its proposed budget the
3388+30 school corporation's revenue spending plan adopted under subsection
3389+31 (e) and annually present the revenue spending plan at its public hearing
3390+32 on the proposed budget under IC 6-1.1-17-3.
3391+33 SECTION 52. IC 20-46-9-9, AS AMENDED BY P.L.38-2021,
3392+34 SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3393+35 JULY 1, 2022]: Sec. 9. (a) The question to be submitted to the voters
3394+36 in the referendum must read as follows:
3395+37 "Shall the school corporation increase property taxes paid to the
3396+38 school corporation by homeowners and businesses for _____
3397+39 (insert number of years) years immediately following the holding
3398+40 of the referendum for the purpose of funding ______ (insert short
3399+41 description of purposes)? If this public question is approved by
3400+42 the voters, the average property tax paid to the school corporation
3401+EH 1260—LS 6580/DI 134 78
3402+1 per year on a residence would increase by ______% (insert the
3403+2 estimated average percentage of property tax increase paid to the
3404+3 school corporation on a residence within the school corporation
3405+4 as determined under subsection (b)) and the average property tax
3406+5 paid to the school corporation per year on a business property
3407+6 would increase by ______% (insert the estimated average
3408+7 percentage of property tax increase paid to the school corporation
3409+8 on a business property within the school corporation as
3410+9 determined under subsection (c)). The most recent property tax
3411+10 referendum proposed by the school corporation was held in
3412+11 ______ (insert year) and ________ (insert whether the measure
3413+12 passed or failed).".
3414+13 (b) At the request of the governing body of a school corporation that
3415+14 proposes to impose property taxes under this chapter, the county
3416+15 auditor of the county in which the school corporation is located shall
3417+16 determine the estimated average percentage of property tax increase on
3418+17 a homestead to be paid to the school corporation that must be included
3419+18 in the public question under subsection (a) as follows:
3420+19 STEP ONE: Determine the average assessed value of a homestead
3421+20 located within the school corporation.
3422+21 STEP TWO: For purposes of determining the net assessed value
3423+22 of the average homestead located within the school corporation,
3424+23 subtract:
3425+24 (A) an amount for the homestead standard deduction under
3426+25 IC 6-1.1-12-37 as if the homestead described in STEP ONE
3427+26 was eligible for the deduction; and
3428+27 (B) an amount for the supplemental homestead deduction
3429+28 under IC 6-1.1-12-37.5 as if the homestead described in STEP
3430+29 ONE was eligible for the deduction;
3431+30 from the result of STEP ONE.
3432+31 STEP THREE: Divide the result of STEP TWO by one hundred
3433+32 (100).
3434+33 STEP FOUR: Determine the overall average tax rate per one
3435+34 hundred dollars ($100) of assessed valuation for the current year
3436+35 imposed on property located within the school corporation.
3437+36 STEP FIVE: For purposes of determining net property tax liability
3438+37 of the average homestead located within the school corporation:
3439+38 (A) multiply the result of STEP THREE by the result of STEP
3440+39 FOUR; and
3441+40 (B) as appropriate, apply any currently applicable county
3442+41 property tax credit rates and the credit for excessive property
3443+42 taxes under IC 6-1.1-20.6-7.5(a)(1).
3444+EH 1260—LS 6580/DI 134 79
3445+1 STEP SIX: Determine the amount of the school corporation's part
3446+2 of the result determined in STEP FIVE.
3447+3 STEP SEVEN: Multiply:
3448+4 (A) the tax rate that will be imposed if the public question is
3449+5 approved by the voters; by
3450+6 (B) the result of STEP THREE.
3451+7 STEP EIGHT: Divide the result of STEP SEVEN by the result of
3452+8 STEP SIX, expressed as a percentage.
3453+9 (c) At the request of the governing body of a school corporation that
3454+10 proposes to impose property taxes under this chapter, the county
3455+11 auditor of the county in which the school corporation is located shall
3456+12 determine the estimated average percentage of property tax increase on
3457+13 a business property to be paid to the school corporation that must be
3458+14 included in the public question under subsection (a) as follows:
3459+15 STEP ONE: Determine the average assessed value of a homestead
3460+16 business property located within the school corporation.
3461+17 STEP TWO: Divide the result of STEP ONE by one hundred
3462+18 (100).
3463+19 STEP THREE: Determine the overall average tax rate per one
3464+20 hundred dollars ($100) of assessed valuation for the current year
3465+21 imposed on property located within the school corporation.
3466+22 STEP FOUR: For purposes of determining net property tax
3467+23 liability of the average business property located within the school
3468+24 corporation:
3469+25 (A) multiply the result of STEP TWO by the result of STEP
3470+26 THREE; and
3471+27 (B) as appropriate, apply any currently applicable county
3472+28 property tax credit rates and the credit for excessive property
3473+29 taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
3474+30 was three percent (3%).
3475+31 STEP FIVE: Determine the amount of the school corporation's
3476+32 part of the result determined in STEP FOUR.
3477+33 STEP SIX: Multiply:
3478+34 (A) the result of STEP TWO; by
3479+35 (B) the tax rate that will be imposed if the public question is
3480+36 approved by the voters.
3481+37 STEP SEVEN: Divide the result of STEP SIX by the result of
3482+38 STEP FIVE, expressed as a percentage.
3483+39 (d) The county auditor shall certify the estimated average
3484+40 percentage of property tax increase on a homestead to be paid to the
3485+41 school corporation determined under subsection (b), and the estimated
3486+42 average percentage of property tax increase on a business property to
3487+EH 1260—LS 6580/DI 134 80
3488+1 be paid to the school corporation determined under subsection (c), in
3489+2 a manner prescribed by the department of local government finance,
3490+3 and provide the certification to the governing body of the school
3491+4 corporation that proposes to impose property taxes.
3492+5 SECTION 53. IC 20-46-9-10, AS AMENDED BY P.L.38-2021,
3493+6 SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3494+7 JULY 1, 2022]: Sec. 10. (a) This section applies only to a referendum
3495+8 to allow a school corporation to extend a referendum tax levy.
3496+9 (b) The question to be submitted to the voters in the referendum
3497+10 must read as follows:
3498+11 "Shall the school corporation continue to impose increased
3499+12 property taxes paid to the school corporation by homeowners and
3500+13 businesses for _____ (insert number of years) years immediately
3501+14 following the holding of the referendum for the purpose of
3502+15 funding ______ (insert short description of purposes)? The
3503+16 property tax increase requested in this referendum was originally
3504+17 approved by the voters in _______ (insert the year in which the
3505+18 referendum tax levy was approved) and originally increased the
3506+19 average property tax paid to the school corporation per year on a
3507+20 residence within the school corporation by ______% (insert the
3508+21 original estimated average percentage of property tax increase on
3509+22 a residence within the school corporation) and originally
3510+23 increased the average property tax paid to the school corporation
3511+24 per year on a business property within the school corporation by
3512+25 ______% (insert the original estimated average percentage of
3513+26 property tax increase on a business within the school
3514+27 corporation).".
3515+28 (c) The number of years for which a referendum tax levy may be
3516+29 extended if the public question under this section is approved may not
3517+30 exceed the number of years for which the expiring referendum tax levy
3518+31 was imposed.
3519+32 (d) At the request of the governing body of a school corporation
3520+33 that proposes to impose property taxes under this chapter, the
3521+34 county auditor of the county in which the school corporation is
3522+35 located shall determine the estimated average percentage of
3523+36 property tax increase on a homestead to be paid to the school
3524+37 corporation that must be included in the public question under
3525+38 subsection (b) as follows:
3526+39 STEP ONE: Determine the average assessed value of a
3527+40 homestead located within the school corporation for the first
3528+41 year in which the referendum levy was imposed.
3529+42 STEP TWO: For purposes of determining the net assessed
3530+EH 1260—LS 6580/DI 134 81
3531+1 value of the average homestead located within the school
3532+2 corporation, subtract:
3533+3 (A) an amount for the homestead standard deduction
3534+4 under IC 6-1.1-12-37 as if the homestead described in
3535+5 STEP ONE was eligible for the deduction; and
3536+6 (B) an amount for the supplemental homestead deduction
3537+7 under IC 6-1.1-12-37.5 as if the homestead described in
3538+8 STEP ONE was eligible for the deduction;
3539+9 from the result of STEP ONE.
3540+10 STEP THREE: Divide the result of STEP TWO by one
3541+11 hundred (100).
3542+12 STEP FOUR: Determine the overall average tax rate per one
3543+13 hundred dollars ($100) of assessed valuation for the first year
3544+14 in which the referendum levy was imposed on property
3545+15 located within the school corporation.
3546+16 STEP FIVE: For purposes of determining net property tax
3547+17 liability of the average homestead located within the school
3548+18 corporation:
3549+19 (A) multiply the result of STEP THREE by the result of
3550+20 STEP FOUR; and
3551+21 (B) as appropriate, apply any currently applicable county
3552+22 property tax credit rates and the credit for excessive
3553+23 property taxes under IC 6-1.1-20.6-7.5(a)(1).
3554+24 STEP SIX: Determine the amount of the school corporation's
3555+25 part of the result determined in STEP FIVE.
3556+26 STEP SEVEN: Multiply:
3557+27 (A) the tax rate that will be imposed if the public question
3558+28 is approved by the voters; by
3559+29 (B) the result of STEP THREE.
3560+30 STEP EIGHT: Divide the result of STEP SEVEN by the result
3561+31 of STEP SIX, expressed as a percentage.
3562+32 (e) At the request of the governing body of a school corporation
3563+33 that proposes to impose property taxes under this chapter, the
3564+34 county auditor of the county in which the school corporation is
3565+35 located shall determine the estimated average percentage of
3566+36 property tax increase on a business property to be paid to the
3567+37 school corporation that must be included in the public question
3568+38 under subsection (b) as follows:
3569+39 STEP ONE: Determine the average assessed value of business
3570+40 property located within the school corporation for the first
3571+41 year in which the referendum levy was imposed.
3572+42 STEP TWO: Divide the result of STEP ONE by one hundred
3573+EH 1260—LS 6580/DI 134 82
3574+1 (100).
3575+2 STEP THREE: Determine the overall average tax rate per
3576+3 one hundred dollars ($100) of assessed valuation for the first
3577+4 year in which the referendum levy was imposed on property
3578+5 located within the school corporation.
3579+6 STEP FOUR: For purposes of determining net property tax
3580+7 liability of the average business property located within the
3581+8 school corporation:
3582+9 (A) multiply the result of STEP TWO by the result of
3583+10 STEP THREE; and
3584+11 (B) as appropriate, apply any currently applicable county
3585+12 property tax credit rates and the credit for excessive
3586+13 property taxes under IC 6-1.1-20.6-7.5 as if the applicable
3587+14 percentage was three percent (3%).
3588+15 STEP FIVE: Determine the amount of the school
3589+16 corporation's part of the result determined in STEP FOUR.
3590+17 STEP SIX: Multiply:
3591+18 (A) the result of STEP TWO; by
3592+19 (B) the tax rate that will be imposed if the public question
3593+20 is approved by the voters.
3594+21 STEP SEVEN: Divide the result of STEP SIX by the result of
3595+22 STEP FIVE, expressed as a percentage.
3596+23 (f) The county auditor shall certify the estimated average
3597+24 percentage of property tax increase on a homestead to be paid to
3598+25 the school corporation determined under subsection (d), and the
3599+26 estimated average percentage of property tax increase on a
3600+27 business property to be paid to the school corporation determined
3601+28 under subsection (e), in a manner prescribed by the department of
3602+29 local government finance, and provide the certification to the
3603+30 governing body of the school corporation that proposes to impose
3604+31 property taxes.
3605+32 SECTION 54. IC 33-34-8-1, AS AMENDED BY P.L.38-2021,
3606+33 SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3607+34 JULY 1, 2022]: Sec. 1. (a) The following fees and costs apply to cases
3608+35 in the small claims court:
3609+36 (1) A township docket fee of five dollars ($5) plus forty-five
3610+37 percent (45%) of the infraction or ordinance violation costs fee
3611+38 under IC 33-37-4-2.
3612+39 (2) The bailiff's service of process by registered or certified mail
3613+40 fee of fifteen dollars ($15) for each service.
3614+41 (3) The cost for the personal service of process by the bailiff or
3615+42 other process server of fifteen dollars ($15) for each service.
3616+EH 1260—LS 6580/DI 134 83
3617+1 (4) Witness fees, if any, in the amount provided by IC 33-37-10-3
3618+2 to be taxed and charged in the circuit court.
3619+3 (5) A redocketing fee, if any, of five dollars ($5).
3620+4 (6) A document storage fee under IC 33-37-5-20.
3621+5 (7) An automated record keeping fee under IC 33-37-5-21.
3622+6 (8) A late fee, if any, under IC 33-37-5-22.
3623+7 (9) A public defense administration fee under IC 33-37-5-21.2.
3624+8 (10) A judicial insurance adjustment fee under IC 33-37-5-25.
3625+9 (11) A judicial salaries fee under IC 33-37-5-26.
3626+10 (12) A court administration fee under IC 33-37-5-27.
3627+11 (13) Before July 1, 2022, 2025, a pro bono legal services fee
3628+12 under IC 33-37-5-31.
3629+13 The docket fee and the cost for the initial service of process shall be
3630+14 paid at the institution of a case. The cost of service after the initial
3631+15 service shall be assessed and paid after service has been made. The
3632+16 cost of witness fees shall be paid before the witnesses are called.
3633+17 (b) If the amount of the township docket fee computed under
3634+18 subsection (a)(1) is not equal to a whole number, the amount shall be
3635+19 rounded to the next highest whole number.
3636+20 SECTION 55. IC 33-34-8-3, AS AMENDED BY P.L.165-2021,
3637+21 SECTION 191, IS AMENDED TO READ AS FOLLOWS
3638+22 [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) Payment for all costs made as
3639+23 a result of proceedings in a small claims court shall be to the _______
3640+24 Township of Marion County Small Claims Court (with the name of the
3641+25 township inserted). The court shall issue a receipt for all money
3642+26 received on a form numbered serially in duplicate.
3643+27 (b) This subsection applies only to a low caseload court (as defined
3644+28 in section 5 of this chapter). All township docket fees and late fees
3645+29 received by the court shall be paid to the township trustee at the close
3646+30 of each month.
3647+31 (c) This subsection does not apply to a low caseload court. This
3648+32 subsection applies to all other township small claims courts in Marion
3649+33 County. One dollar and fifty cents ($1.50) of the township docket fee
3650+34 shall be paid to the township trustee of each low caseload court at the
3651+35 end of each month. The remaining township docket fees and late fees
3652+36 received by the court shall be paid to the township trustee at the close
3653+37 of each month.
3654+38 (d) The court shall:
3655+39 (1) semiannually distribute to the auditor of state:
3656+40 (A) all automated record keeping fees (IC 33-37-5-21)
3657+41 received by the court for deposit in the homeowner protection
3658+42 unit account established by IC 4-6-12-9 and the state user fee
3659+EH 1260—LS 6580/DI 134 84
3660+1 fund established under IC 33-37-9;
3661+2 (B) all public defense administration fees collected by the
3662+3 court under IC 33-37-5-21.2 for deposit in the state general
3663+4 fund;
3664+5 (C) sixty percent (60%) of all court administration fees
3665+6 collected by the court under IC 33-37-5-27 for deposit in the
3666+7 state general fund;
3667+8 (D) all judicial insurance adjustment fees collected by the
3668+9 court under IC 33-37-5-25 for deposit in the state general fund;
3669+10 (E) seventy-five percent (75%) of all judicial salaries fees
3670+11 collected by the court under IC 33-37-5-26 for deposit in the
3671+12 state general fund; and
3672+13 (F) one hundred percent (100%) of the pro bono legal services
3673+14 fees collected before July 1, 2022, 2025, by the court under
3674+15 IC 33-37-5-31; and
3675+16 (2) distribute monthly to the county auditor all document storage
3676+17 fees received by the court.
3677+18 The remaining twenty-five percent (25%) of the judicial salaries fees
3678+19 described in subdivision (1)(E) shall be deposited monthly in the
3679+20 township general fund of the township in which the court is located.
3680+21 The county auditor shall deposit fees distributed under subdivision (2)
3681+22 into the clerk's record perpetuation fund under IC 33-37-5-2.
3682+23 (e) The court semiannually shall pay to the township trustee of the
3683+24 township in which the court is located the remaining forty percent
3684+25 (40%) of the court administration fees described under subsection
3685+26 (d)(1)(C) to fund the operations of the small claims court in the
3686+27 trustee's township.
3687+28 SECTION 56. IC 33-37-4-4, AS AMENDED BY P.L.39-2017,
3688+29 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3689+30 JULY 1, 2022]: Sec. 4. (a) The clerk shall collect a civil costs fee of
3690+31 one hundred dollars ($100) from a party filing a civil action. This
3691+32 subsection does not apply to the following civil actions:
3692+33 (1) Proceedings to enforce a statute defining an infraction under
3693+34 IC 34-28-5 (or IC 34-4-32 before its repeal).
3694+35 (2) Proceedings to enforce an ordinance under IC 34-28-5 (or
3695+36 IC 34-4-32 before its repeal).
3696+37 (3) Proceedings in juvenile court under IC 31-34 or IC 31-37.
3697+38 (4) Proceedings in paternity under IC 31-14.
3698+39 (5) Proceedings in small claims court under IC 33-34.
3699+40 (6) Proceedings in actions described in section 7 of this chapter.
3700+41 (b) In addition to the civil costs fee collected under this section, the
3701+42 clerk shall collect the following fees, if they are required under
3702+EH 1260—LS 6580/DI 134 85
3703+1 IC 33-37-5:
3704+2 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3705+3 IC 33-37-5-4).
3706+4 (2) A support and maintenance fee (IC 33-37-5-6).
3707+5 (3) A document storage fee (IC 33-37-5-20).
3708+6 (4) An automated record keeping fee (IC 33-37-5-21).
3709+7 (5) A public defense administration fee (IC 33-37-5-21.2).
3710+8 (6) A judicial insurance adjustment fee (IC 33-37-5-25).
3711+9 (7) A judicial salaries fee (IC 33-37-5-26).
3712+10 (8) A court administration fee (IC 33-37-5-27).
3713+11 (9) A service fee (IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2)).
3714+12 (10) A garnishee service fee (IC 33-37-5-28(b)(3) or
3715+13 IC 33-37-5-28(b)(4)).
3716+14 (11) For a mortgage foreclosure action, a mortgage foreclosure
3717+15 counseling and education fee (IC 33-37-5-33) (before its
3718+16 expiration on July 1, 2017).
3719+17 (12) Before July 1, 2022, 2025, a pro bono legal services fee
3720+18 (IC 33-37-5-31).
3721+19 SECTION 57. IC 33-37-4-6, AS AMENDED BY P.L.235-2017,
3722+20 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3723+21 JULY 1, 2022]: Sec. 6. (a) For each small claims action, the clerk shall
3724+22 collect the following fees:
3725+23 (1) From the party filing the action:
3726+24 (A) a small claims costs fee of thirty-five dollars ($35);
3727+25 (B) a small claims service fee of ten dollars ($10) for each
3728+26 named defendant that is not a garnishee defendant; and
3729+27 (C) if the party has named more than three (3) garnishees or
3730+28 garnishee defendants, a small claims garnishee service fee of
3731+29 ten dollars ($10) for each garnishee or garnishee defendant in
3732+30 excess of three (3).
3733+31 (2) From any party adding a defendant that is not a garnishee
3734+32 defendant, a small claims service fee of ten dollars ($10) for each
3735+33 defendant that is not a garnishee defendant added in the action.
3736+34 (3) From any party adding a garnishee or garnishee defendant, a
3737+35 small claims garnishee service fee of ten dollars ($10) for each
3738+36 garnishee or garnishee defendant added to the action. However,
3739+37 a clerk may not collect a small claims garnishee service fee for the
3740+38 first three (3) garnishees named in the action.
3741+39 However, a clerk may not collect a small claims costs fee, small claims
3742+40 service fee, or small claims garnishee service fee for a small claims
3743+41 action filed by or on behalf of the attorney general.
3744+42 (b) A clerk may not collect a fee under subsection (a)(1)(B),
3745+EH 1260—LS 6580/DI 134 86
3746+1 (a)(1)(C), (a)(2), or (a)(3) for a small claims action filed through the
3747+2 Indiana electronic filing system adopted by the Indiana supreme court.
3748+3 (c) In addition to a small claims costs fee, small claims service fee,
3749+4 and small claims garnishee service fee collected under this section, the
3750+5 clerk shall collect the following fees, if they are required under
3751+6 IC 33-37-5:
3752+7 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3753+8 IC 33-37-5-4).
3754+9 (2) A document storage fee (IC 33-37-5-20).
3755+10 (3) An automated record keeping fee (IC 33-37-5-21).
3756+11 (4) A public defense administration fee (IC 33-37-5-21.2).
3757+12 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
3758+13 (6) A judicial salaries fee (IC 33-37-5-26).
3759+14 (7) A court administration fee (IC 33-37-5-27).
3760+15 (8) Before July 1, 2022, 2025, a pro bono legal services fee
3761+16 (IC 33-37-5-31).
3762+17 SECTION 58. IC 33-37-4-7, AS AMENDED BY P.L.194-2017,
3763+18 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3764+19 JULY 1, 2022]: Sec. 7. (a) Except as provided under subsection (c), the
3765+20 clerk shall collect from the party filing the action a probate costs fee of
3766+21 one hundred twenty dollars ($120) for each action filed under any of
3767+22 the following:
3768+23 (1) IC 29 (probate).
3769+24 (2) IC 30 (trusts and fiduciaries).
3770+25 (b) In addition to the probate costs fee collected under subsection
3771+26 (a), the clerk shall collect from the party filing the action the following
3772+27 fees, if they are required under IC 33-37-5:
3773+28 (1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3774+29 IC 33-37-5-4).
3775+30 (2) A document storage fee (IC 33-37-5-20).
3776+31 (3) An automated record keeping fee (IC 33-37-5-21).
3777+32 (4) A public defense administration fee (IC 33-37-5-21.2).
3778+33 (5) A judicial insurance adjustment fee (IC 33-37-5-25).
3779+34 (6) A judicial salaries fee (IC 33-37-5-26).
3780+35 (7) A court administration fee (IC 33-37-5-27).
3781+36 (8) Before July 1, 2022, 2025, a pro bono legal services fee
3782+37 (IC 33-37-5-31).
3783+38 (c) A clerk may not collect a court costs fee for the filing of the
3784+39 following exempted actions:
3785+40 (1) Petition to open a safety deposit box.
3786+41 (2) Filing an inheritance tax return, unless proceedings other than
3787+42 the court's approval of the return become necessary.
3788+EH 1260—LS 6580/DI 134 87
3789+1 (3) Offering a will for probate under IC 29-1-7, unless
3790+2 proceedings other than admitting the will to probate become
3791+3 necessary.
3792+4 (4) Filing a closing statement for an estate described in
3793+5 IC 29-1-8-4.
3794+6 SECTION 59. IC 33-37-5-31, AS AMENDED BY P.L.39-2017,
3795+7 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3796+8 JULY 1, 2022]: Sec. 31. In each:
3797+9 (1) civil action in which the clerk is required to collect a civil
3798+10 costs fee under IC 33-37-4-4(a);
3799+11 (2) small claims action in which:
3800+12 (A) a party is required to pay a township docket fee under
3801+13 IC 33-34-8-1(a)(1); or
3802+14 (B) the clerk is required to collect a small claims costs fee
3803+15 under IC 33-37-4-6; or
3804+16 (3) probate action in which the clerk is required to collect a
3805+17 probate costs fee under IC 33-37-4-7(a);
3806+18 the clerk shall before July 1, 2022, 2025, collect a pro bono legal
3807+19 services fee of one dollar ($1).
3808+20 SECTION 60. IC 33-37-7-2, AS AMENDED BY P.L.165-2021,
3809+21 SECTION 193, IS AMENDED TO READ AS FOLLOWS
3810+22 [EFFECTIVE JULY 1, 2022]: Sec. 2. (a) The clerk of a circuit court
3811+23 shall distribute semiannually to the auditor of state as the state share for
3812+24 deposit in the homeowner protection unit account established by
3813+25 IC 4-6-12-9 one hundred percent (100%) of the automated record
3814+26 keeping fees collected under IC 33-37-5-21 with respect to actions
3815+27 resulting in the accused person entering into a pretrial diversion
3816+28 program agreement under IC 33-39-1-8 or a deferral program
3817+29 agreement under IC 34-28-5-1 and for deposit in the state general fund
3818+30 seventy percent (70%) of the amount of fees collected under the
3819+31 following:
3820+32 (1) IC 33-37-4-1(a) (criminal costs fees).
3821+33 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
3822+34 (3) IC 33-37-4-3(a) (juvenile costs fees).
3823+35 (4) IC 33-37-4-4(a) (civil costs fees).
3824+36 (5) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
3825+37 (6) IC 33-37-4-7(a) (probate costs fees).
3826+38 (7) IC 33-37-5-17 (deferred prosecution fees).
3827+39 (b) The clerk of a circuit court shall distribute semiannually to the
3828+40 auditor of state for deposit in the state user fee fund established in
3829+41 IC 33-37-9-2 the following:
3830+42 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
3831+EH 1260—LS 6580/DI 134 88
3832+1 interdiction, and correction fees collected under
3833+2 IC 33-37-4-1(b)(5).
3834+3 (2) Twenty-five percent (25%) of the alcohol and drug
3835+4 countermeasures fees collected under IC 33-37-4-1(b)(6),
3836+5 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
3837+6 (3) One hundred percent (100%) of the child abuse prevention
3838+7 fees collected under IC 33-37-4-1(b)(7).
3839+8 (4) One hundred percent (100%) of the domestic violence
3840+9 prevention and treatment fees collected under IC 33-37-4-1(b)(8).
3841+10 (5) One hundred percent (100%) of the highway worksite zone
3842+11 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
3843+12 (6) Seventy-five percent (75%) of the safe schools fee collected
3844+13 under IC 33-37-5-18.
3845+14 (7) One hundred percent (100%) of the automated record keeping
3846+15 fee collected under IC 33-37-5-21 not distributed under
3847+16 subsection (a).
3848+17 (c) The clerk of a circuit court shall distribute monthly to the county
3849+18 auditor the following:
3850+19 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
3851+20 interdiction, and correction fees collected under
3852+21 IC 33-37-4-1(b)(5).
3853+22 (2) Seventy-five percent (75%) of the alcohol and drug
3854+23 countermeasures fees collected under IC 33-37-4-1(b)(6),
3855+24 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
3856+25 The county auditor shall deposit fees distributed by a clerk under this
3857+26 subsection into the county drug free community fund established under
3858+27 IC 5-2-11.
3859+28 (d) The clerk of a circuit court shall distribute monthly to the county
3860+29 auditor one hundred percent (100%) of the late payment fees collected
3861+30 under IC 33-37-5-22. The county auditor shall deposit fees distributed
3862+31 by a clerk under this subsection as follows:
3863+32 (1) If directed to do so by an ordinance adopted by the county
3864+33 fiscal body, the county auditor shall deposit forty percent (40%)
3865+34 of the fees in the clerk's record perpetuation fund established
3866+35 under IC 33-37-5-2 and sixty percent (60%) of the fees in the
3867+36 county general fund.
3868+37 (2) If the county fiscal body has not adopted an ordinance
3869+38 described in subdivision (1), the county auditor shall deposit all
3870+39 the fees in the county general fund.
3871+40 (e) The clerk of the circuit court shall distribute semiannually to the
3872+41 auditor of state for deposit in the sexual assault victims assistance fund
3873+42 established by IC 5-2-6-23(d) one hundred percent (100%) of the
3874+EH 1260—LS 6580/DI 134 89
3875+1 sexual assault victims assistance fees collected under IC 33-37-5-23.
3876+2 (f) The clerk of a circuit court shall distribute monthly to the county
3877+3 auditor the following:
3878+4 (1) One hundred percent (100%) of the support and maintenance
3879+5 fees for cases designated as non-Title IV-D child support cases in
3880+6 the Indiana support enforcement tracking system (ISETS) or the
3881+7 successor statewide automated support enforcement system
3882+8 collected under IC 33-37-5-6.
3883+9 (2) The percentage share of the support and maintenance fees for
3884+10 cases designated as Title IV-D child support cases in ISETS or the
3885+11 successor statewide automated support enforcement system
3886+12 collected under IC 33-37-5-6 that is reimbursable to the county at
3887+13 the federal financial participation rate.
3888+14 The county clerk shall distribute monthly to the department of child
3889+15 services the percentage share of the support and maintenance fees for
3890+16 cases designated as Title IV-D child support cases in ISETS, or the
3891+17 successor statewide automated support enforcement system, collected
3892+18 under IC 33-37-5-6 that is not reimbursable to the county at the
3893+19 applicable federal financial participation rate.
3894+20 (g) The clerk of a circuit court shall distribute monthly to the county
3895+21 auditor the following:
3896+22 (1) One hundred percent (100%) of the small claims service fee
3897+23 under IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2) for deposit in
3898+24 the county general fund.
3899+25 (2) One hundred percent (100%) of the small claims garnishee
3900+26 service fee under IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3) for
3901+27 deposit in the county general fund.
3902+28 (3) Twenty-five percent (25%) of the safe schools fee collected
3903+29 under IC 33-37-5-18 for deposit in the county general fund.
3904+30 (h) This subsection does not apply to court administration fees
3905+31 collected in small claims actions filed in a court described in IC 33-34.
3906+32 The clerk of a circuit court shall semiannually distribute to the auditor
3907+33 of state for deposit in the state general fund one hundred percent
3908+34 (100%) of the following:
3909+35 (1) The public defense administration fee collected under
3910+36 IC 33-37-5-21.2.
3911+37 (2) The judicial salaries fees collected under IC 33-37-5-26.
3912+38 (3) The DNA sample processing fees collected under
3913+39 IC 33-37-5-26.2.
3914+40 (4) The court administration fees collected under IC 33-37-5-27.
3915+41 (5) The judicial insurance adjustment fee collected under
3916+42 IC 33-37-5-25.
3917+EH 1260—LS 6580/DI 134 90
3918+1 (i) The proceeds of the service fee collected under
3919+2 IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2) shall be distributed as
3920+3 follows:
3921+4 (1) The clerk shall distribute one hundred percent (100%) of the
3922+5 service fees collected in a circuit, superior, county, or probate
3923+6 court to the county auditor for deposit in the county general fund.
3924+7 (2) The clerk shall distribute one hundred percent (100%) of the
3925+8 service fees collected in a city or town court to the city or town
3926+9 fiscal officer for deposit in the city or town general fund.
3927+10 (j) The proceeds of the garnishee service fee collected under
3928+11 IC 33-37-5-28(b)(3) or IC 33-37-5-28(b)(4) shall be distributed as
3929+12 follows:
3930+13 (1) The clerk shall distribute one hundred percent (100%) of the
3931+14 garnishee service fees collected in a circuit, superior, county, or
3932+15 probate court to the county auditor for deposit in the county
3933+16 general fund.
3934+17 (2) The clerk shall distribute one hundred percent (100%) of the
3935+18 garnishee service fees collected in a city or town court to the city
3936+19 or town fiscal officer for deposit in the city or town general fund.
3937+20 (k) The clerk of the circuit court shall distribute semiannually to the
3938+21 auditor of state for deposit in the home ownership education account
3939+22 established by IC 5-20-1-27 one hundred percent (100%) of the
3940+23 following:
3941+24 (1) The mortgage foreclosure counseling and education fees
3942+25 collected under IC 33-37-5-33 (before its expiration on July 1,
3943+26 2017).
3944+27 (2) Any civil penalties imposed and collected by a court for a
3945+28 violation of a court order in a foreclosure action under
3946+29 IC 32-30-10.5.
3947+30 (l) The clerk of a circuit court shall distribute semiannually to the
3948+31 auditor of state one hundred percent (100%) of the pro bono legal
3949+32 services fees collected before July 1, 2022, 2025, under IC 33-37-5-31.
3950+33 The auditor of state shall transfer semiannually the pro bono legal
3951+34 services fees to the Indiana Bar Foundation (or a successor entity) as
3952+35 the entity designated to organize and administer the interest on lawyers
3953+36 trust accounts (IOLTA) program under Rule 1.15 of the Rules of
3954+37 Professional Conduct of the Indiana supreme court. The Indiana Bar
3955+38 Foundation shall:
3956+39 (1) deposit in an appropriate account and otherwise manage the
3957+40 fees the Indiana Bar Foundation receives under this subsection in
3958+41 the same manner the Indiana Bar Foundation deposits and
3959+42 manages the net earnings the Indiana Bar Foundation receives
3960+EH 1260—LS 6580/DI 134 91
3961+1 from IOLTA accounts; and
3962+2 (2) use the fees the Indiana Bar Foundation receives under this
3963+3 subsection to assist or establish approved pro bono legal services
3964+4 programs.
3965+5 The handling and expenditure of the pro bono legal services fees
3966+6 received under this section by the Indiana Bar Foundation (or its
3967+7 successor entity) are subject to audit by the state board of accounts. The
3968+8 amounts necessary to make the transfers required by this subsection are
3969+9 appropriated from the state general fund.
3970+10 SECTION 61. IC 33-37-7-8, AS AMENDED BY P.L.165-2021,
3971+11 SECTION 194, IS AMENDED TO READ AS FOLLOWS
3972+12 [EFFECTIVE JULY 1, 2022]: Sec. 8. (a) The clerk of a city or town
3973+13 court shall distribute semiannually to the auditor of state as the state
3974+14 share for deposit in the homeowner protection unit account established
3975+15 by IC 4-6-12-9 one hundred percent (100%) of the automated record
3976+16 keeping fees collected under IC 33-37-5-21 with respect to actions
3977+17 resulting in the accused person entering into a pretrial diversion
3978+18 program agreement under IC 33-39-1-8 or a deferral program
3979+19 agreement under IC 34-28-5-1 and for deposit in the state general fund
3980+20 fifty-five percent (55%) of the amount of fees collected under the
3981+21 following:
3982+22 (1) IC 33-37-4-1(a) (criminal costs fees).
3983+23 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
3984+24 (3) IC 33-37-4-4(a) (civil costs fees).
3985+25 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
3986+26 (5) IC 33-37-5-17 (deferred prosecution fees).
3987+27 (b) The city or town fiscal officer shall distribute monthly to the
3988+28 county auditor as the county share twenty percent (20%) of the amount
3989+29 of fees collected under the following:
3990+30 (1) IC 33-37-4-1(a) (criminal costs fees).
3991+31 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
3992+32 (3) IC 33-37-4-4(a) (civil costs fees).
3993+33 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
3994+34 (5) IC 33-37-5-17 (deferred prosecution fees).
3995+35 (c) The city or town fiscal officer shall retain twenty-five percent
3996+36 (25%) as the city or town share of the fees collected under the
3997+37 following:
3998+38 (1) IC 33-37-4-1(a) (criminal costs fees).
3999+39 (2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4000+40 (3) IC 33-37-4-4(a) (civil costs fees).
4001+41 (4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
4002+42 (5) IC 33-37-5-17 (deferred prosecution fees).
4003+EH 1260—LS 6580/DI 134 92
4004+1 (d) The clerk of a city or town court shall distribute semiannually to
4005+2 the auditor of state for deposit in the state user fee fund established in
4006+3 IC 33-37-9 the following:
4007+4 (1) Twenty-five percent (25%) of the drug abuse, prosecution,
4008+5 interdiction, and correction fees collected under
4009+6 IC 33-37-4-1(b)(5).
4010+7 (2) Twenty-five percent (25%) of the alcohol and drug
4011+8 countermeasures fees collected under IC 33-37-4-1(b)(6),
4012+9 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4013+10 (3) One hundred percent (100%) of the highway worksite zone
4014+11 fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
4015+12 (4) Seventy-five percent (75%) of the safe schools fee collected
4016+13 under IC 33-37-5-18.
4017+14 (5) One hundred percent (100%) of the automated record keeping
4018+15 fee collected under IC 33-37-5-21 not distributed under
4019+16 subsection (a).
4020+17 (e) The clerk of a city or town court shall distribute monthly to the
4021+18 county auditor the following:
4022+19 (1) Seventy-five percent (75%) of the drug abuse, prosecution,
4023+20 interdiction, and correction fees collected under
4024+21 IC 33-37-4-1(b)(5).
4025+22 (2) Seventy-five percent (75%) of the alcohol and drug
4026+23 countermeasures fees collected under IC 33-37-4-1(b)(6),
4027+24 IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4028+25 The county auditor shall deposit fees distributed by a clerk under this
4029+26 subsection into the county drug free community fund established under
4030+27 IC 5-2-11.
4031+28 (f) The clerk of a city or town court shall distribute monthly to the
4032+29 city or town fiscal officer (as defined in IC 36-1-2-7) one hundred
4033+30 percent (100%) of the following:
4034+31 (1) The late payment fees collected under IC 33-37-5-22.
4035+32 (2) The small claims service fee collected under
4036+33 IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2).
4037+34 (3) The small claims garnishee service fee collected under
4038+35 IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3).
4039+36 (4) Twenty-five percent (25%) of the safe schools fee collected
4040+37 under IC 33-37-5-18.
4041+38 The city or town fiscal officer (as defined in IC 36-1-2-7) shall deposit
4042+39 fees distributed by a clerk under this subsection in the city or town
4043+40 general fund.
4044+41 (g) The clerk of a city or town court shall semiannually distribute to
4045+42 the auditor of state for deposit in the state general fund one hundred
4046+EH 1260—LS 6580/DI 134 93
4047+1 percent (100%) of the following:
4048+2 (1) The public defense administration fee collected under
4049+3 IC 33-37-5-21.2.
4050+4 (2) The DNA sample processing fees collected under
4051+5 IC 33-37-5-26.2.
4052+6 (3) The court administration fees collected under IC 33-37-5-27.
4053+7 (4) The judicial insurance adjustment fee collected under
4054+8 IC 33-37-5-25.
4055+9 (h) The clerk of a city or town court shall semiannually distribute to
4056+10 the auditor of state for deposit in the state general fund seventy-five
4057+11 percent (75%) of the judicial salaries fee collected under
4058+12 IC 33-37-5-26. The city or town fiscal officer shall retain twenty-five
4059+13 percent (25%) of the judicial salaries fee collected under
4060+14 IC 33-37-5-26. The funds retained by the city or town shall be
4061+15 prioritized to fund city or town court operations.
4062+16 (i) The clerk of a city or town court shall distribute semiannually to
4063+17 the auditor of state one hundred percent (100%) of the pro bono legal
4064+18 services fees collected before July 1, 2022, 2025, under IC 33-37-5-31.
4065+19 The auditor of state shall transfer semiannually the pro bono legal
4066+20 services fees to the Indiana Bar Foundation (or a successor entity) as
4067+21 the entity designated to organize and administer the interest on lawyers
4068+22 trust accounts (IOLTA) program under Rule 1.15 of the Rules of
4069+23 Professional Conduct of the Indiana supreme court. The Indiana Bar
4070+24 Foundation shall:
4071+25 (1) deposit in an appropriate account and otherwise manage the
4072+26 fees the Indiana Bar Foundation receives under this subsection in
4073+27 the same manner the Indiana Bar Foundation deposits and
4074+28 manages the net earnings the Indiana Bar Foundation receives
4075+29 from IOLTA accounts; and
4076+30 (2) use the fees the Indiana Bar Foundation receives under this
4077+31 subsection to assist or establish approved pro bono legal services
4078+32 programs.
4079+33 The handling and expenditure of the pro bono legal services fees
4080+34 received under this section by the Indiana Bar Foundation (or its
4081+35 successor entity) are subject to audit by the state board of accounts. The
4082+36 amounts necessary to make the transfers required by this subsection are
4083+37 appropriated from the state general fund.
4084+38 SECTION 62. IC 34-30-2-16.6, AS AMENDED BY P.L.86-2018,
4085+39 SECTION 238, IS AMENDED TO READ AS FOLLOWS
4086+40 [EFFECTIVE JANUARY 1, 2023]: Sec. 16.6. (a) IC 6-1.1-12-2
4087+41 (Concerning a closing agent for failure to perform certain tasks for
4088+42 purposes of obtaining a property tax deduction for the property).
4089+EH 1260—LS 6580/DI 134 94
4090+1 (b) IC 6-1.1-12-43 (Concerning a closing agent's failure to provide
4091+2 a form concerning property tax benefits).
4092+3 SECTION 63. IC 36-1-10-5 IS AMENDED TO READ AS
4093+4 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 5. Notwithstanding
4094+5 sections 6, 12, 16, and 17 of this chapter, the following procedure shall
4095+6 be followed whenever a lease does not contain an option to purchase:
4096+7 (1) The term of the lease may not be longer than ten (10) years;
4097+8 however, a lease may be for a longer term if the lease is approved
4098+9 by the department of local government finance.
4099+10 (2) (1) The lease must provide that the lease is subject to annual
4100+11 appropriation by the appropriate fiscal body.
4101+12 (3) (2) The leasing agent must have a copy of the lease filed and
4102+13 kept in a place available for public inspection.
4103+14 A leasing agent may lease part of a structure.
4104+15 SECTION 64. IC 36-1-10-16 IS AMENDED TO READ AS
4105+16 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 16. (a) A political
4106+17 subdivision or agency owning a structure with respect to which its
4107+18 revenue bonds are outstanding may, to refinance those bonds, convey
4108+19 the structure to the lessor in fee simple and lease it from the lessor in
4109+20 accordance with this chapter. subject to the approval of the department
4110+21 of local government finance.
4111+22 (b) The price of a purchase under this section must be at least the
4112+23 sum of:
4113+24 (1) the principal amount of the outstanding revenue bonds;
4114+25 (2) interest on those bonds to the maturity date of bonds not
4115+26 subject to redemption before maturity and to the first redemption
4116+27 date of bonds subject to redemption before maturity; and
4117+28 (3) the redemption premiums on all bonds subject to redemption
4118+29 before maturity.
4119+30 An amount not less than this sum shall be deposited in trust for the
4120+31 payment of the outstanding revenue bonds in a manner consistent with
4121+32 the ordinance or trust agreement under which the bonds were issued.
4122+33 The money deposited in the trust, and investment income from it, not
4123+34 required for the payment of the bonds, shall be applied to the payment
4124+35 of the obligations issued by the lessor for the acquisition of the
4125+36 structure, and to a corresponding reduction of rentals for the leasing
4126+37 agent.
4127+38 (c) Each lease entered into under this section must include an option
4128+39 permitting the political subdivision or agency to purchase the structure
4129+40 at a price not exceeding the amount required to retire all outstanding
4130+41 obligations issued by the lessor to acquire the property covered by the
4131+42 lease. The lease and sale of a parking facility under this section does
4132+EH 1260—LS 6580/DI 134 95
4133+1 not preclude the lease of air rights.
4134+2 SECTION 65. IC 36-7-14-22.7, AS ADDED BY P.L.169-2006,
4135+3 SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4136+4 JULY 1, 2022]: Sec. 22.7. (a) The commission may dispose of real
4137+5 property to which section 22.5 of this chapter applies by following the
4138+6 procedure set forth in this section.
4139+7 (b) The commission shall first have the property appraised by two
4140+8 (2) appraisers. The appraisers must be:
4141+9 (1) persons who are professionally engaged in making appraisals;
4142+10 (2) persons who are licensed under IC 25-34.1; or
4143+11 (3) employees of the political subdivision familiar with the value
4144+12 of the property.
4145+13 The appraisers shall make a joint appraisal of the property.
4146+14 (c) The commission may:
4147+15 (1) negotiate a sale or transfer; and
4148+16 (2) dispose of the property;
4149+17 at a value that is not less than the appraised value determined under
4150+18 subsection (b).
4151+19 (d) Disposal of real property under this chapter section is subject to
4152+20 the approval of the commission. The commission may not approve a
4153+21 disposal of property without conducting a public hearing after giving
4154+22 notice under IC 5-3-1.
4155+23 (e) In addition to any other reason for disapproving a disposal of
4156+24 property under this section, the commission may disapprove a sale of
4157+25 a tract of residential property to any bidder who does not by affidavit
4158+26 declare that the bidder will reside on that property for at least one (1)
4159+27 year after the bidder obtains possession of the property.
4160+28 SECTION 66. IC 36-7-14-39, AS AMENDED BY P.L.38-2021,
4161+29 SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4162+30 JULY 1, 2022]: Sec. 39. (a) As used in this section:
4163+31 "Allocation area" means that part of a redevelopment project area
4164+32 to which an allocation provision of a declaratory resolution adopted
4165+33 under section 15 of this chapter refers for purposes of distribution and
4166+34 allocation of property taxes.
4167+35 "Base assessed value" means, subject to subsection (j), the
4168+36 following:
4169+37 (1) If an allocation provision is adopted after June 30, 1995, in a
4170+38 declaratory resolution or an amendment to a declaratory
4171+39 resolution establishing an economic development area:
4172+40 (A) the net assessed value of all the property as finally
4173+41 determined for the assessment date immediately preceding the
4174+42 effective date of the allocation provision of the declaratory
4175+EH 1260—LS 6580/DI 134 96
4176+1 resolution, as adjusted under subsection (h); plus
4177+2 (B) to the extent that it is not included in clause (A), the net
4178+3 assessed value of property that is assessed as residential
4179+4 property under the rules of the department of local government
4180+5 finance, within the allocation area, as finally determined for
4181+6 the current assessment date.
4182+7 (2) If an allocation provision is adopted after June 30, 1997, in a
4183+8 declaratory resolution or an amendment to a declaratory
4184+9 resolution establishing a redevelopment project area:
4185+10 (A) the net assessed value of all the property as finally
4186+11 determined for the assessment date immediately preceding the
4187+12 effective date of the allocation provision of the declaratory
4188+13 resolution, as adjusted under subsection (h); plus
4189+14 (B) to the extent that it is not included in clause (A), the net
4190+15 assessed value of property that is assessed as residential
4191+16 property under the rules of the department of local government
4192+17 finance, as finally determined for the current assessment date.
4193+18 (3) If:
4194+19 (A) an allocation provision adopted before June 30, 1995, in
4195+20 a declaratory resolution or an amendment to a declaratory
4196+21 resolution establishing a redevelopment project area expires
4197+22 after June 30, 1997; and
4198+23 (B) after June 30, 1997, a new allocation provision is included
4199+24 in an amendment to the declaratory resolution;
4200+25 the net assessed value of all the property as finally determined for
4201+26 the assessment date immediately preceding the effective date of
4202+27 the allocation provision adopted after June 30, 1997, as adjusted
4203+28 under subsection (h).
4204+29 (4) Except as provided in subdivision (5), for all other allocation
4205+30 areas, the net assessed value of all the property as finally
4206+31 determined for the assessment date immediately preceding the
4207+32 effective date of the allocation provision of the declaratory
4208+33 resolution, as adjusted under subsection (h).
4209+34 (5) If an allocation area established in an economic development
4210+35 area before July 1, 1995, is expanded after June 30, 1995, the
4211+36 definition in subdivision (1) applies to the expanded part of the
4212+37 area added after June 30, 1995.
4213+38 (6) If an allocation area established in a redevelopment project
4214+39 area before July 1, 1997, is expanded after June 30, 1997, the
4215+40 definition in subdivision (2) applies to the expanded part of the
4216+41 area added after June 30, 1997.
4217+42 Except as provided in section 39.3 of this chapter, "property taxes"
4218+EH 1260—LS 6580/DI 134 97
4219+1 means taxes imposed under IC 6-1.1 on real property. However, upon
4220+2 approval by a resolution of the redevelopment commission adopted
4221+3 before June 1, 1987, "property taxes" also includes taxes imposed
4222+4 under IC 6-1.1 on depreciable personal property. If a redevelopment
4223+5 commission adopted before June 1, 1987, a resolution to include within
4224+6 the definition of property taxes, taxes imposed under IC 6-1.1 on
4225+7 depreciable personal property that has a useful life in excess of eight
4226+8 (8) years, the commission may by resolution determine the percentage
4227+9 of taxes imposed under IC 6-1.1 on all depreciable personal property
4228+10 that will be included within the definition of property taxes. However,
4229+11 the percentage included must not exceed twenty-five percent (25%) of
4230+12 the taxes imposed under IC 6-1.1 on all depreciable personal property.
4231+13 (b) A declaratory resolution adopted under section 15 of this chapter
4232+14 on or before the allocation deadline determined under subsection (i)
4233+15 may include a provision with respect to the allocation and distribution
4234+16 of property taxes for the purposes and in the manner provided in this
4235+17 section. A declaratory resolution previously adopted may include an
4236+18 allocation provision by the amendment of that declaratory resolution on
4237+19 or before the allocation deadline determined under subsection (i) in
4238+20 accordance with the procedures required for its original adoption. A
4239+21 declaratory resolution or amendment that establishes an allocation
4240+22 provision must include a specific finding of fact, supported by
4241+23 evidence, that the adoption of the allocation provision will result in
4242+24 new property taxes in the area that would not have been generated but
4243+25 for the adoption of the allocation provision. For an allocation area
4244+26 established before July 1, 1995, the expiration date of any allocation
4245+27 provisions for the allocation area is June 30, 2025, or the last date of
4246+28 any obligations that are outstanding on July 1, 2015, whichever is later.
4247+29 A declaratory resolution or an amendment that establishes an allocation
4248+30 provision after June 30, 1995, must specify an expiration date for the
4249+31 allocation provision. For an allocation area established before July 1,
4250+32 2008, the expiration date may not be more than thirty (30) years after
4251+33 the date on which the allocation provision is established. For an
4252+34 allocation area established after June 30, 2008, the expiration date may
4253+35 not be more than twenty-five (25) years after the date on which the first
4254+36 obligation was incurred to pay principal and interest on bonds or lease
4255+37 rentals on leases payable from tax increment revenues. However, with
4256+38 respect to bonds or other obligations that were issued before July 1,
4257+39 2008, if any of the bonds or other obligations that were scheduled when
4258+40 issued to mature before the specified expiration date and that are
4259+41 payable only from allocated tax proceeds with respect to the allocation
4260+42 area remain outstanding as of the expiration date, the allocation
4261+EH 1260—LS 6580/DI 134 98
4262+1 provision does not expire until all of the bonds or other obligations are
4263+2 no longer outstanding. Notwithstanding any other law, in the case of an
4264+3 allocation area that is established after June 30, 2019, and that is
4265+4 located in a redevelopment project area described in section
4266+5 25.1(c)(3)(C) of this chapter, an economic development area described
4267+6 in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
4268+7 area described in section 25.1(c)(3)(C) of this chapter, the expiration
4269+8 date of the allocation provision may not be more than thirty-five (35)
4270+9 years after the date on which the allocation provision is established.
4271+10 The allocation provision may apply to all or part of the redevelopment
4272+11 project area. The allocation provision must require that any property
4273+12 taxes subsequently levied by or for the benefit of any public body
4274+13 entitled to a distribution of property taxes on taxable property in the
4275+14 allocation area be allocated and distributed as follows:
4276+15 (1) Except as otherwise provided in this section, the proceeds of
4277+16 the taxes attributable to the lesser of:
4278+17 (A) the assessed value of the property for the assessment date
4279+18 with respect to which the allocation and distribution is made;
4280+19 or
4281+20 (B) the base assessed value;
4282+21 shall be allocated to and, when collected, paid into the funds of
4283+22 the respective taxing units.
4284+23 (2) The excess of the proceeds of the property taxes imposed for
4285+24 the assessment date with respect to which the allocation and
4286+25 distribution is made that are attributable to taxes imposed after
4287+26 being approved by the voters in a referendum or local public
4288+27 question conducted after April 30, 2010, not otherwise included
4289+28 in subdivision (1) shall be allocated to and, when collected, paid
4290+29 into the funds of the taxing unit for which the referendum or local
4291+30 public question was conducted.
4292+31 (3) Except as otherwise provided in this section, property tax
4293+32 proceeds in excess of those described in subdivisions (1) and (2)
4294+33 shall be allocated to the redevelopment district and, when
4295+34 collected, paid into an allocation fund for that allocation area that
4296+35 may be used by the redevelopment district only to do one (1) or
4297+36 more of the following:
4298+37 (A) Pay the principal of and interest on any obligations
4299+38 payable solely from allocated tax proceeds which are incurred
4300+39 by the redevelopment district for the purpose of financing or
4301+40 refinancing the redevelopment of that allocation area.
4302+41 (B) Establish, augment, or restore the debt service reserve for
4303+42 bonds payable solely or in part from allocated tax proceeds in
4304+EH 1260—LS 6580/DI 134 99
4305+1 that allocation area.
4306+2 (C) Pay the principal of and interest on bonds payable from
4307+3 allocated tax proceeds in that allocation area and from the
4308+4 special tax levied under section 27 of this chapter.
4309+5 (D) Pay the principal of and interest on bonds issued by the
4310+6 unit to pay for local public improvements that are physically
4311+7 located in or physically connected to that allocation area.
4312+8 (E) Pay premiums on the redemption before maturity of bonds
4313+9 payable solely or in part from allocated tax proceeds in that
4314+10 allocation area.
4315+11 (F) Make payments on leases payable from allocated tax
4316+12 proceeds in that allocation area under section 25.2 of this
4317+13 chapter.
4318+14 (G) Reimburse the unit for expenditures made by it for local
4319+15 public improvements (which include buildings, parking
4320+16 facilities, and other items described in section 25.1(a) of this
4321+17 chapter) that are physically located in or physically connected
4322+18 to that allocation area.
4323+19 (H) Reimburse the unit for rentals paid by it for a building or
4324+20 parking facility that is physically located in or physically
4325+21 connected to that allocation area under any lease entered into
4326+22 under IC 36-1-10.
4327+23 (I) For property taxes first due and payable before January 1,
4328+24 2009, pay all or a part of a property tax replacement credit to
4329+25 taxpayers in an allocation area as determined by the
4330+26 redevelopment commission. This credit equals the amount
4331+27 determined under the following STEPS for each taxpayer in a
4332+28 taxing district (as defined in IC 6-1.1-1-20) that contains all or
4333+29 part of the allocation area:
4334+30 STEP ONE: Determine that part of the sum of the amounts
4335+31 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
4336+32 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
4337+33 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
4338+34 the taxing district.
4339+35 STEP TWO: Divide:
4340+36 (i) that part of each county's eligible property tax
4341+37 replacement amount (as defined in IC 6-1.1-21-2 (before its
4342+38 repeal)) for that year as determined under IC 6-1.1-21-4
4343+39 (before its repeal) that is attributable to the taxing district;
4344+40 by
4345+41 (ii) the STEP ONE sum.
4346+42 STEP THREE: Multiply:
4347+EH 1260—LS 6580/DI 134 100
4348+1 (i) the STEP TWO quotient; times
4349+2 (ii) the total amount of the taxpayer's taxes (as defined in
4350+3 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
4351+4 that have been allocated during that year to an allocation
4352+5 fund under this section.
4353+6 If not all the taxpayers in an allocation area receive the credit
4354+7 in full, each taxpayer in the allocation area is entitled to
4355+8 receive the same proportion of the credit. A taxpayer may not
4356+9 receive a credit under this section and a credit under section
4357+10 39.5 of this chapter (before its repeal) in the same year.
4358+11 (J) Pay expenses incurred by the redevelopment commission
4359+12 for local public improvements that are in the allocation area or
4360+13 serving the allocation area. Public improvements include
4361+14 buildings, parking facilities, and other items described in
4362+15 section 25.1(a) of this chapter.
4363+16 (K) Reimburse public and private entities for expenses
4364+17 incurred in training employees of industrial facilities that are
4365+18 located:
4366+19 (i) in the allocation area; and
4367+20 (ii) on a parcel of real property that has been classified as
4368+21 industrial property under the rules of the department of local
4369+22 government finance.
4370+23 However, the total amount of money spent for this purpose in
4371+24 any year may not exceed the total amount of money in the
4372+25 allocation fund that is attributable to property taxes paid by the
4373+26 industrial facilities described in this clause. The
4374+27 reimbursements under this clause must be made within three
4375+28 (3) years after the date on which the investments that are the
4376+29 basis for the increment financing are made.
4377+30 (L) Pay the costs of carrying out an eligible efficiency project
4378+31 (as defined in IC 36-9-41-1.5) within the unit that established
4379+32 the redevelopment commission. However, property tax
4380+33 proceeds may be used under this clause to pay the costs of
4381+34 carrying out an eligible efficiency project only if those
4382+35 property tax proceeds exceed the amount necessary to do the
4383+36 following:
4384+37 (i) Make, when due, any payments required under clauses
4385+38 (A) through (K), including any payments of principal and
4386+39 interest on bonds and other obligations payable under this
4387+40 subdivision, any payments of premiums under this
4388+41 subdivision on the redemption before maturity of bonds, and
4389+42 any payments on leases payable under this subdivision.
4390+EH 1260—LS 6580/DI 134 101
4391+1 (ii) Make any reimbursements required under this
4392+2 subdivision.
4393+3 (iii) Pay any expenses required under this subdivision.
4394+4 (iv) Establish, augment, or restore any debt service reserve
4395+5 under this subdivision.
4396+6 (M) Expend money and provide financial assistance as
4397+7 authorized in section 12.2(a)(27) of this chapter.
4398+8 The allocation fund may not be used for operating expenses of the
4399+9 commission.
4400+10 (4) Except as provided in subsection (g), before June 15 of each
4401+11 year, the commission shall do the following:
4402+12 (A) Determine the amount, if any, by which the assessed value
4403+13 of the taxable property in the allocation area for the most
4404+14 recent assessment date minus the base assessed value, when
4405+15 multiplied by the estimated tax rate of the allocation area, will
4406+16 exceed the amount of assessed value needed to produce the
4407+17 property taxes necessary to make, when due, principal and
4408+18 interest payments on bonds described in subdivision (3), plus
4409+19 the amount necessary for other purposes described in
4410+20 subdivision (3).
4411+21 (B) Provide a written notice to the county auditor, the fiscal
4412+22 body of the county or municipality that established the
4413+23 department of redevelopment, and the officers who are
4414+24 authorized to fix budgets, tax rates, and tax levies under
4415+25 IC 6-1.1-17-5 for each of the other taxing units that is wholly
4416+26 or partly located within the allocation area. The county auditor,
4417+27 upon receiving the notice, shall forward this notice (in an
4418+28 electronic format) to the department of local government
4419+29 finance not later than June 15 of each year. The notice must:
4420+30 (i) state the amount, if any, of excess assessed value that the
4421+31 commission has determined may be allocated to the
4422+32 respective taxing units in the manner prescribed in
4423+33 subdivision (1); or
4424+34 (ii) state that the commission has determined that there is no
4425+35 excess assessed value that may be allocated to the respective
4426+36 taxing units in the manner prescribed in subdivision (1).
4427+37 The county auditor shall allocate to the respective taxing units
4428+38 the amount, if any, of excess assessed value determined by the
4429+39 commission. The commission may not authorize an allocation
4430+40 of assessed value to the respective taxing units under this
4431+41 subdivision if to do so would endanger the interests of the
4432+42 holders of bonds described in subdivision (3) or lessors under
4433+EH 1260—LS 6580/DI 134 102
4434+1 section 25.3 of this chapter.
4435+2 (C) If:
4436+3 (i) the amount of excess assessed value determined by the
4437+4 commission is expected to generate more than two hundred
4438+5 percent (200%) of the amount of allocated tax proceeds
4439+6 necessary to make, when due, principal and interest
4440+7 payments on bonds described in subdivision (3); plus
4441+8 (ii) the amount necessary for other purposes described in
4442+9 subdivision (3);
4443+10 the commission shall submit to the legislative body of the unit
4444+11 its determination of the excess assessed value that the
4445+12 commission proposes to allocate to the respective taxing units
4446+13 in the manner prescribed in subdivision (1). The legislative
4447+14 body of the unit may approve the commission's determination
4448+15 or modify the amount of the excess assessed value that will be
4449+16 allocated to the respective taxing units in the manner
4450+17 prescribed in subdivision (1).
4451+18 (5) Notwithstanding subdivision (4), in the case of an allocation
4452+19 area that is established after June 30, 2019, and that is located in
4453+20 a redevelopment project area described in section 25.1(c)(3)(C)
4454+21 of this chapter, an economic development area described in
4455+22 section 25.1(c)(3)(C) of this chapter, or an urban renewal project
4456+23 area described in section 25.1(c)(3)(C) of this chapter, for each
4457+24 year the allocation provision is in effect, if the amount of excess
4458+25 assessed value determined by the commission under subdivision
4459+26 (4)(A) is expected to generate more than two hundred percent
4460+27 (200%) of:
4461+28 (A) the amount of allocated tax proceeds necessary to make,
4462+29 when due, principal and interest payments on bonds described
4463+30 in subdivision (3) for the project; plus
4464+31 (B) the amount necessary for other purposes described in
4465+32 subdivision (3) for the project;
4466+33 the amount of the excess assessed value that generates more than
4467+34 two hundred percent (200%) of the amounts described in clauses
4468+35 (A) and (B) shall be allocated to the respective taxing units in the
4469+36 manner prescribed by subdivision (1).
4470+37 (c) For the purpose of allocating taxes levied by or for any taxing
4471+38 unit or units, the assessed value of taxable property in a territory in the
4472+39 allocation area that is annexed by any taxing unit after the effective
4473+40 date of the allocation provision of the declaratory resolution is the
4474+41 lesser of:
4475+42 (1) the assessed value of the property for the assessment date with
4476+EH 1260—LS 6580/DI 134 103
4477+1 respect to which the allocation and distribution is made; or
4478+2 (2) the base assessed value.
4479+3 (d) Property tax proceeds allocable to the redevelopment district
4480+4 under subsection (b)(3) may, subject to subsection (b)(4), be
4481+5 irrevocably pledged by the redevelopment district for payment as set
4482+6 forth in subsection (b)(3).
4483+7 (e) Notwithstanding any other law, each assessor shall, upon
4484+8 petition of the redevelopment commission, reassess the taxable
4485+9 property situated upon or in, or added to, the allocation area, effective
4486+10 on the next assessment date after the petition.
4487+11 (f) Notwithstanding any other law, the assessed value of all taxable
4488+12 property in the allocation area, for purposes of tax limitation, property
4489+13 tax replacement, and formulation of the budget, tax rate, and tax levy
4490+14 for each political subdivision in which the property is located is the
4491+15 lesser of:
4492+16 (1) the assessed value of the property as valued without regard to
4493+17 this section; or
4494+18 (2) the base assessed value.
4495+19 (g) If any part of the allocation area is located in an enterprise zone
4496+20 created under IC 5-28-15, the unit that designated the allocation area
4497+21 shall create funds as specified in this subsection. A unit that has
4498+22 obligations, bonds, or leases payable from allocated tax proceeds under
4499+23 subsection (b)(3) shall establish an allocation fund for the purposes
4500+24 specified in subsection (b)(3) and a special zone fund. Such a unit
4501+25 shall, until the end of the enterprise zone phase out period, deposit each
4502+26 year in the special zone fund any amount in the allocation fund derived
4503+27 from property tax proceeds in excess of those described in subsection
4504+28 (b)(1) and (b)(2) from property located in the enterprise zone that
4505+29 exceeds the amount sufficient for the purposes specified in subsection
4506+30 (b)(3) for the year. The amount sufficient for purposes specified in
4507+31 subsection (b)(3) for the year shall be determined based on the pro rata
4508+32 portion of such current property tax proceeds from the part of the
4509+33 enterprise zone that is within the allocation area as compared to all
4510+34 such current property tax proceeds derived from the allocation area. A
4511+35 unit that has no obligations, bonds, or leases payable from allocated tax
4512+36 proceeds under subsection (b)(3) shall establish a special zone fund
4513+37 and deposit all the property tax proceeds in excess of those described
4514+38 in subsection (b)(1) and (b)(2) in the fund derived from property tax
4515+39 proceeds in excess of those described in subsection (b)(1) and (b)(2)
4516+40 from property located in the enterprise zone. The unit that creates the
4517+41 special zone fund shall use the fund (based on the recommendations of
4518+42 the urban enterprise association) for programs in job training, job
4519+EH 1260—LS 6580/DI 134 104
4520+1 enrichment, and basic skill development that are designed to benefit
4521+2 residents and employers in the enterprise zone or other purposes
4522+3 specified in subsection (b)(3), except that where reference is made in
4523+4 subsection (b)(3) to allocation area it shall refer for purposes of
4524+5 payments from the special zone fund only to that part of the allocation
4525+6 area that is also located in the enterprise zone. Those programs shall
4526+7 reserve at least one-half (1/2) of their enrollment in any session for
4527+8 residents of the enterprise zone.
4528+9 (h) The state board of accounts and department of local government
4529+10 finance shall make the rules and prescribe the forms and procedures
4530+11 that they consider expedient for the implementation of this chapter.
4531+12 After each reassessment in an area under a reassessment plan prepared
4532+13 under IC 6-1.1-4-4.2, the department of local government finance shall
4533+14 adjust the base assessed value one (1) time to neutralize any effect of
4534+15 the reassessment of the real property in the area on the property tax
4535+16 proceeds allocated to the redevelopment district under this section.
4536+17 After each annual adjustment under IC 6-1.1-4-4.5, the department of
4537+18 local government finance shall adjust the base assessed value one (1)
4538+19 time to neutralize any effect of the annual adjustment on the property
4539+20 tax proceeds allocated to the redevelopment district under this section.
4540+21 However, the adjustments under this subsection:
4541+22 (1) may not include the effect of phasing in assessed value due to
4542+23 property tax abatements under IC 6-1.1-12.1;
4543+24 (2) may not produce less property tax proceeds allocable to the
4544+25 redevelopment district under subsection (b)(3) than would
4545+26 otherwise have been received if the reassessment under the
4546+27 reassessment plan or the annual adjustment had not occurred; and
4547+28 (3) may decrease base assessed value only to the extent that
4548+29 assessed values in the allocation area have been decreased due to
4549+30 annual adjustments or the reassessment under the reassessment
4550+31 plan.
4551+32 Assessed value increases attributable to the application of an abatement
4552+33 schedule under IC 6-1.1-12.1 may not be included in the base assessed
4553+34 value of an allocation area. The department of local government
4554+35 finance may prescribe procedures for county and township officials to
4555+36 follow to assist the department in making the adjustments.
4556+37 (i) The allocation deadline referred to in subsection (b) is
4557+38 determined in the following manner:
4558+39 (1) The initial allocation deadline is December 31, 2011.
4559+40 (2) Subject to subdivision (3), the initial allocation deadline and
4560+41 subsequent allocation deadlines are automatically extended in
4561+42 increments of five (5) years, so that allocation deadlines
4562+EH 1260—LS 6580/DI 134 105
4563+1 subsequent to the initial allocation deadline fall on December 31,
4564+2 2016, and December 31 of each fifth year thereafter.
4565+3 (3) At least one (1) year before the date of an allocation deadline
4566+4 determined under subdivision (2), the general assembly may enact
4567+5 a law that:
4568+6 (A) terminates the automatic extension of allocation deadlines
4569+7 under subdivision (2); and
4570+8 (B) specifically designates a particular date as the final
4571+9 allocation deadline.
4572+10 (j) If a redevelopment commission adopts a declaratory resolution
4573+11 or an amendment to a declaratory resolution that contains an allocation
4574+12 provision and the redevelopment commission makes either of the
4575+13 filings required under section 17(e) of this chapter after the first
4576+14 anniversary of the effective date of the allocation provision, the auditor
4577+15 of the county in which the unit is located shall compute the base
4578+16 assessed value for the allocation area using the assessment date
4579+17 immediately preceding the later of:
4580+18 (1) the date on which the documents are filed with the county
4581+19 auditor; or
4582+20 (2) the date on which the documents are filed with the department
4583+21 of local government finance.
4584+22 (k) For an allocation area established after June 30, 2024,
4585+23 "residential property" refers to the assessed value of property that
4586+24 is allocated to the one percent (1%) homestead land and
4587+25 improvement categories in the county tax and billing software
4588+26 system, along with the residential assessed value as defined for
4589+27 purposes of calculating the rate for the local income tax property
4590+28 tax relief credit designated for residential property under
4591+29 IC 6-3.6-5-6(d)(3).
4592+30 SECTION 67. IC 36-7-15.1-26, AS AMENDED BY P.L.156-2020,
4593+31 SECTION 140, IS AMENDED TO READ AS FOLLOWS
4594+32 [EFFECTIVE JULY 1, 2022]: Sec. 26. (a) As used in this section:
4595+33 "Allocation area" means that part of a redevelopment project area
4596+34 to which an allocation provision of a resolution adopted under section
4597+35 8 of this chapter refers for purposes of distribution and allocation of
4598+36 property taxes.
4599+37 "Base assessed value" means, subject to subsection (j), the
4600+38 following:
4601+39 (1) If an allocation provision is adopted after June 30, 1995, in a
4602+40 declaratory resolution or an amendment to a declaratory
4603+41 resolution establishing an economic development area:
4604+42 (A) the net assessed value of all the property as finally
4605+EH 1260—LS 6580/DI 134 106
4606+1 determined for the assessment date immediately preceding the
4607+2 effective date of the allocation provision of the declaratory
4608+3 resolution, as adjusted under subsection (h); plus
4609+4 (B) to the extent that it is not included in clause (A), the net
4610+5 assessed value of property that is assessed as residential
4611+6 property under the rules of the department of local government
4612+7 finance, within the allocation area, as finally determined for
4613+8 the current assessment date.
4614+9 (2) If an allocation provision is adopted after June 30, 1997, in a
4615+10 declaratory resolution or an amendment to a declaratory
4616+11 resolution establishing a redevelopment project area:
4617+12 (A) the net assessed value of all the property as finally
4618+13 determined for the assessment date immediately preceding the
4619+14 effective date of the allocation provision of the declaratory
4620+15 resolution, as adjusted under subsection (h); plus
4621+16 (B) to the extent that it is not included in clause (A), the net
4622+17 assessed value of property that is assessed as residential
4623+18 property under the rules of the department of local government
4624+19 finance, within the allocation area, as finally determined for
4625+20 the current assessment date.
4626+21 (3) If:
4627+22 (A) an allocation provision adopted before June 30, 1995, in
4628+23 a declaratory resolution or an amendment to a declaratory
4629+24 resolution establishing a redevelopment project area expires
4630+25 after June 30, 1997; and
4631+26 (B) after June 30, 1997, a new allocation provision is included
4632+27 in an amendment to the declaratory resolution;
4633+28 the net assessed value of all the property as finally determined for
4634+29 the assessment date immediately preceding the effective date of
4635+30 the allocation provision adopted after June 30, 1997, as adjusted
4636+31 under subsection (h).
4637+32 (4) Except as provided in subdivision (5), for all other allocation
4638+33 areas, the net assessed value of all the property as finally
4639+34 determined for the assessment date immediately preceding the
4640+35 effective date of the allocation provision of the declaratory
4641+36 resolution, as adjusted under subsection (h).
4642+37 (5) If an allocation area established in an economic development
4643+38 area before July 1, 1995, is expanded after June 30, 1995, the
4644+39 definition in subdivision (1) applies to the expanded part of the
4645+40 area added after June 30, 1995.
4646+41 (6) If an allocation area established in a redevelopment project
4647+42 area before July 1, 1997, is expanded after June 30, 1997, the
4648+EH 1260—LS 6580/DI 134 107
4649+1 definition in subdivision (2) applies to the expanded part of the
4650+2 area added after June 30, 1997.
4651+3 Except as provided in section 26.2 of this chapter, "property taxes"
4652+4 means taxes imposed under IC 6-1.1 on real property. However, upon
4653+5 approval by a resolution of the redevelopment commission adopted
4654+6 before June 1, 1987, "property taxes" also includes taxes imposed
4655+7 under IC 6-1.1 on depreciable personal property. If a redevelopment
4656+8 commission adopted before June 1, 1987, a resolution to include within
4657+9 the definition of property taxes, taxes imposed under IC 6-1.1 on
4658+10 depreciable personal property that has a useful life in excess of eight
4659+11 (8) years, the commission may by resolution determine the percentage
4660+12 of taxes imposed under IC 6-1.1 on all depreciable personal property
4661+13 that will be included within the definition of property taxes. However,
4662+14 the percentage included must not exceed twenty-five percent (25%) of
4663+15 the taxes imposed under IC 6-1.1 on all depreciable personal property.
4664+16 (b) A resolution adopted under section 8 of this chapter on or before
4665+17 the allocation deadline determined under subsection (i) may include a
4666+18 provision with respect to the allocation and distribution of property
4667+19 taxes for the purposes and in the manner provided in this section. A
4668+20 resolution previously adopted may include an allocation provision by
4669+21 the amendment of that resolution on or before the allocation deadline
4670+22 determined under subsection (i) in accordance with the procedures
4671+23 required for its original adoption. A declaratory resolution or
4672+24 amendment that establishes an allocation provision must include a
4673+25 specific finding of fact, supported by evidence, that the adoption of the
4674+26 allocation provision will result in new property taxes in the area that
4675+27 would not have been generated but for the adoption of the allocation
4676+28 provision. For an allocation area established before July 1, 1995, the
4677+29 expiration date of any allocation provisions for the allocation area is
4678+30 June 30, 2025, or the last date of any obligations that are outstanding
4679+31 on July 1, 2015, whichever is later. However, for an allocation area
4680+32 identified as the Consolidated Allocation Area in the report submitted
4681+33 in 2013 to the fiscal body under section 36.3 of this chapter, the
4682+34 expiration date of any allocation provisions for the allocation area is
4683+35 January 1, 2051. A declaratory resolution or an amendment that
4684+36 establishes an allocation provision after June 30, 1995, must specify an
4685+37 expiration date for the allocation provision. For an allocation area
4686+38 established before July 1, 2008, the expiration date may not be more
4687+39 than thirty (30) years after the date on which the allocation provision
4688+40 is established. For an allocation area established after June 30, 2008,
4689+41 the expiration date may not be more than twenty-five (25) years after
4690+42 the date on which the first obligation was incurred to pay principal and
4691+EH 1260—LS 6580/DI 134 108
4692+1 interest on bonds or lease rentals on leases payable from tax increment
4693+2 revenues. However, with respect to bonds or other obligations that were
4694+3 issued before July 1, 2008, if any of the bonds or other obligations that
4695+4 were scheduled when issued to mature before the specified expiration
4696+5 date and that are payable only from allocated tax proceeds with respect
4697+6 to the allocation area remain outstanding as of the expiration date, the
4698+7 allocation provision does not expire until all of the bonds or other
4699+8 obligations are no longer outstanding. The allocation provision may
4700+9 apply to all or part of the redevelopment project area. The allocation
4701+10 provision must require that any property taxes subsequently levied by
4702+11 or for the benefit of any public body entitled to a distribution of
4703+12 property taxes on taxable property in the allocation area be allocated
4704+13 and distributed as follows:
4705+14 (1) Except as otherwise provided in this section, the proceeds of
4706+15 the taxes attributable to the lesser of:
4707+16 (A) the assessed value of the property for the assessment date
4708+17 with respect to which the allocation and distribution is made;
4709+18 or
4710+19 (B) the base assessed value;
4711+20 shall be allocated to and, when collected, paid into the funds of
4712+21 the respective taxing units.
4713+22 (2) The excess of the proceeds of the property taxes imposed for
4714+23 the assessment date with respect to which the allocation and
4715+24 distribution is made that are attributable to taxes imposed after
4716+25 being approved by the voters in a referendum or local public
4717+26 question conducted after April 30, 2010, not otherwise included
4718+27 in subdivision (1) shall be allocated to and, when collected, paid
4719+28 into the funds of the taxing unit for which the referendum or local
4720+29 public question was conducted.
4721+30 (3) Except as otherwise provided in this section, property tax
4722+31 proceeds in excess of those described in subdivisions (1) and (2)
4723+32 shall be allocated to the redevelopment district and, when
4724+33 collected, paid into a special fund for that allocation area that may
4725+34 be used by the redevelopment district only to do one (1) or more
4726+35 of the following:
4727+36 (A) Pay the principal of and interest on any obligations
4728+37 payable solely from allocated tax proceeds that are incurred by
4729+38 the redevelopment district for the purpose of financing or
4730+39 refinancing the redevelopment of that allocation area.
4731+40 (B) Establish, augment, or restore the debt service reserve for
4732+41 bonds payable solely or in part from allocated tax proceeds in
4733+42 that allocation area.
4734+EH 1260—LS 6580/DI 134 109
4735+1 (C) Pay the principal of and interest on bonds payable from
4736+2 allocated tax proceeds in that allocation area and from the
4737+3 special tax levied under section 19 of this chapter.
4738+4 (D) Pay the principal of and interest on bonds issued by the
4739+5 consolidated city to pay for local public improvements that are
4740+6 physically located in or physically connected to that allocation
4741+7 area.
4742+8 (E) Pay premiums on the redemption before maturity of bonds
4743+9 payable solely or in part from allocated tax proceeds in that
4744+10 allocation area.
4745+11 (F) Make payments on leases payable from allocated tax
4746+12 proceeds in that allocation area under section 17.1 of this
4747+13 chapter.
4748+14 (G) Reimburse the consolidated city for expenditures for local
4749+15 public improvements (which include buildings, parking
4750+16 facilities, and other items set forth in section 17 of this
4751+17 chapter) that are physically located in or physically connected
4752+18 to that allocation area.
4753+19 (H) Reimburse the unit for rentals paid by it for a building or
4754+20 parking facility that is physically located in or physically
4755+21 connected to that allocation area under any lease entered into
4756+22 under IC 36-1-10.
4757+23 (I) Reimburse public and private entities for expenses incurred
4758+24 in training employees of industrial facilities that are located:
4759+25 (i) in the allocation area; and
4760+26 (ii) on a parcel of real property that has been classified as
4761+27 industrial property under the rules of the department of local
4762+28 government finance.
4763+29 However, the total amount of money spent for this purpose in
4764+30 any year may not exceed the total amount of money in the
4765+31 allocation fund that is attributable to property taxes paid by the
4766+32 industrial facilities described in this clause. The
4767+33 reimbursements under this clause must be made within three
4768+34 (3) years after the date on which the investments that are the
4769+35 basis for the increment financing are made.
4770+36 (J) Pay the costs of carrying out an eligible efficiency project
4771+37 (as defined in IC 36-9-41-1.5) within the unit that established
4772+38 the redevelopment commission. However, property tax
4773+39 proceeds may be used under this clause to pay the costs of
4774+40 carrying out an eligible efficiency project only if those
4775+41 property tax proceeds exceed the amount necessary to do the
4776+42 following:
4777+EH 1260—LS 6580/DI 134 110
4778+1 (i) Make, when due, any payments required under clauses
4779+2 (A) through (I), including any payments of principal and
4780+3 interest on bonds and other obligations payable under this
4781+4 subdivision, any payments of premiums under this
4782+5 subdivision on the redemption before maturity of bonds, and
4783+6 any payments on leases payable under this subdivision.
4784+7 (ii) Make any reimbursements required under this
4785+8 subdivision.
4786+9 (iii) Pay any expenses required under this subdivision.
4787+10 (iv) Establish, augment, or restore any debt service reserve
4788+11 under this subdivision.
4789+12 (K) Expend money and provide financial assistance as
4790+13 authorized in section 7(a)(21) of this chapter.
4791+14 The special fund may not be used for operating expenses of the
4792+15 commission.
4793+16 (4) Before June 15 of each year, the commission shall do the
4794+17 following:
4795+18 (A) Determine the amount, if any, by which the assessed value
4796+19 of the taxable property in the allocation area for the most
4797+20 recent assessment date minus the base assessed value, when
4798+21 multiplied by the estimated tax rate of the allocation area will
4799+22 exceed the amount of assessed value needed to provide the
4800+23 property taxes necessary to make, when due, principal and
4801+24 interest payments on bonds described in subdivision (3) plus
4802+25 the amount necessary for other purposes described in
4803+26 subdivision (3) and subsection (g).
4804+27 (B) Provide a written notice to the county auditor, the
4805+28 legislative body of the consolidated city, the officers who are
4806+29 authorized to fix budgets, tax rates, and tax levies under
4807+30 IC 6-1.1-17-5 for each of the other taxing units that is wholly
4808+31 or partly located within the allocation area, and (in an
4809+32 electronic format) the department of local government finance.
4810+33 The notice must:
4811+34 (i) state the amount, if any, of excess assessed value that the
4812+35 commission has determined may be allocated to the
4813+36 respective taxing units in the manner prescribed in
4814+37 subdivision (1); or
4815+38 (ii) state that the commission has determined that there is no
4816+39 excess assessed value that may be allocated to the respective
4817+40 taxing units in the manner prescribed in subdivision (1).
4818+41 The county auditor shall allocate to the respective taxing units
4819+42 the amount, if any, of excess assessed value determined by the
4820+EH 1260—LS 6580/DI 134 111
4821+1 commission. The commission may not authorize an allocation
4822+2 to the respective taxing units under this subdivision if to do so
4823+3 would endanger the interests of the holders of bonds described
4824+4 in subdivision (3).
4825+5 (C) If:
4826+6 (i) the amount of excess assessed value determined by the
4827+7 commission is expected to generate more than two hundred
4828+8 percent (200%) of the amount of allocated tax proceeds
4829+9 necessary to make, when due, principal and interest
4830+10 payments on bonds described in subdivision (3); plus
4831+11 (ii) the amount necessary for other purposes described in
4832+12 subdivision (3) and subsection (g);
4833+13 the commission shall submit to the legislative body of the unit
4834+14 the commission's determination of the excess assessed value
4835+15 that the commission proposes to allocate to the respective
4836+16 taxing units in the manner prescribed in subdivision (1). The
4837+17 legislative body of the unit may approve the commission's
4838+18 determination or modify the amount of the excess assessed
4839+19 value that will be allocated to the respective taxing units in the
4840+20 manner prescribed in subdivision (1).
4841+21 (c) For the purpose of allocating taxes levied by or for any taxing
4842+22 unit or units, the assessed value of taxable property in a territory in the
4843+23 allocation area that is annexed by any taxing unit after the effective
4844+24 date of the allocation provision of the resolution is the lesser of:
4845+25 (1) the assessed value of the property for the assessment date with
4846+26 respect to which the allocation and distribution is made; or
4847+27 (2) the base assessed value.
4848+28 (d) Property tax proceeds allocable to the redevelopment district
4849+29 under subsection (b)(3) may, subject to subsection (b)(4), be
4850+30 irrevocably pledged by the redevelopment district for payment as set
4851+31 forth in subsection (b)(3).
4852+32 (e) Notwithstanding any other law, each assessor shall, upon
4853+33 petition of the commission, reassess the taxable property situated upon
4854+34 or in, or added to, the allocation area, effective on the next assessment
4855+35 date after the petition.
4856+36 (f) Notwithstanding any other law, the assessed value of all taxable
4857+37 property in the allocation area, for purposes of tax limitation, property
4858+38 tax replacement, and formulation of the budget, tax rate, and tax levy
4859+39 for each political subdivision in which the property is located is the
4860+40 lesser of:
4861+41 (1) the assessed value of the property as valued without regard to
4862+42 this section; or
4863+EH 1260—LS 6580/DI 134 112
4864+1 (2) the base assessed value.
4865+2 (g) If any part of the allocation area is located in an enterprise zone
4866+3 created under IC 5-28-15, the unit that designated the allocation area
4867+4 shall create funds as specified in this subsection. A unit that has
4868+5 obligations, bonds, or leases payable from allocated tax proceeds under
4869+6 subsection (b)(3) shall establish an allocation fund for the purposes
4870+7 specified in subsection (b)(3) and a special zone fund. Such a unit
4871+8 shall, until the end of the enterprise zone phase out period, deposit each
4872+9 year in the special zone fund the amount in the allocation fund derived
4873+10 from property tax proceeds in excess of those described in subsection
4874+11 (b)(1) and (b)(2) from property located in the enterprise zone that
4875+12 exceeds the amount sufficient for the purposes specified in subsection
4876+13 (b)(3) for the year. A unit that has no obligations, bonds, or leases
4877+14 payable from allocated tax proceeds under subsection (b)(3) shall
4878+15 establish a special zone fund and deposit all the property tax proceeds
4879+16 in excess of those described in subsection (b)(1) and (b)(2) in the fund
4880+17 derived from property tax proceeds in excess of those described in
4881+18 subsection (b)(1) and (b)(2) from property located in the enterprise
4882+19 zone. The unit that creates the special zone fund shall use the fund,
4883+20 based on the recommendations of the urban enterprise association, for
4884+21 one (1) or more of the following purposes:
4885+22 (1) To pay for programs in job training, job enrichment, and basic
4886+23 skill development designed to benefit residents and employers in
4887+24 the enterprise zone. The programs must reserve at least one-half
4888+25 (1/2) of the enrollment in any session for residents of the
4889+26 enterprise zone.
4890+27 (2) To make loans and grants for the purpose of stimulating
4891+28 business activity in the enterprise zone or providing employment
4892+29 for enterprise zone residents in the enterprise zone. These loans
4893+30 and grants may be made to the following:
4894+31 (A) Businesses operating in the enterprise zone.
4895+32 (B) Businesses that will move their operations to the enterprise
4896+33 zone if such a loan or grant is made.
4897+34 (3) To provide funds to carry out other purposes specified in
4898+35 subsection (b)(3). However, where reference is made in
4899+36 subsection (b)(3) to the allocation area, the reference refers for
4900+37 purposes of payments from the special zone fund only to that part
4901+38 of the allocation area that is also located in the enterprise zone.
4902+39 (h) The state board of accounts and department of local government
4903+40 finance shall make the rules and prescribe the forms and procedures
4904+41 that they consider expedient for the implementation of this chapter.
4905+42 After each reassessment under a reassessment plan prepared under
4906+EH 1260—LS 6580/DI 134 113
4907+1 IC 6-1.1-4-4.2, the department of local government finance shall adjust
4908+2 the base assessed value one (1) time to neutralize any effect of the
4909+3 reassessment of the real property in the area on the property tax
4910+4 proceeds allocated to the redevelopment district under this section.
4911+5 After each annual adjustment under IC 6-1.1-4-4.5, the department of
4912+6 local government finance shall adjust the base assessed value to
4913+7 neutralize any effect of the annual adjustment on the property tax
4914+8 proceeds allocated to the redevelopment district under this section.
4915+9 However, the adjustments under this subsection may not include the
4916+10 effect of property tax abatements under IC 6-1.1-12.1, and these
4917+11 adjustments may not produce less property tax proceeds allocable to
4918+12 the redevelopment district under subsection (b)(3) than would
4919+13 otherwise have been received if the reassessment under the
4920+14 reassessment plan or annual adjustment had not occurred. The
4921+15 department of local government finance may prescribe procedures for
4922+16 county and township officials to follow to assist the department in
4923+17 making the adjustments.
4924+18 (i) The allocation deadline referred to in subsection (b) is
4925+19 determined in the following manner:
4926+20 (1) The initial allocation deadline is December 31, 2011.
4927+21 (2) Subject to subdivision (3), the initial allocation deadline and
4928+22 subsequent allocation deadlines are automatically extended in
4929+23 increments of five (5) years, so that allocation deadlines
4930+24 subsequent to the initial allocation deadline fall on December 31,
4931+25 2016, and December 31 of each fifth year thereafter.
4932+26 (3) At least one (1) year before the date of an allocation deadline
4933+27 determined under subdivision (2), the general assembly may enact
4934+28 a law that:
4935+29 (A) terminates the automatic extension of allocation deadlines
4936+30 under subdivision (2); and
4937+31 (B) specifically designates a particular date as the final
4938+32 allocation deadline.
4939+33 (j) If the commission adopts a declaratory resolution or an
4940+34 amendment to a declaratory resolution that contains an allocation
4941+35 provision and the commission makes either of the filings required
4942+36 under section 10(e) of this chapter after the first anniversary of the
4943+37 effective date of the allocation provision, the auditor of the county in
4944+38 which the unit is located shall compute the base assessed value for the
4945+39 allocation area using the assessment date immediately preceding the
4946+40 later of:
4947+41 (1) the date on which the documents are filed with the county
4948+42 auditor; or
4949+EH 1260—LS 6580/DI 134 114
4950+1 (2) the date on which the documents are filed with the department
4951+2 of local government finance.
4952+3 (k) For an allocation area established after June 30, 2024,
4953+4 "residential property" refers to the assessed value of property that
4954+5 is allocated to the one percent (1%) homestead land and
4955+6 improvement categories in the county tax and billing software
4956+7 system, along with the residential assessed value as defined for
4957+8 purposes of calculating the rate for the local income tax property
4958+9 tax relief credit designated for residential property under
4959+10 IC 6-3.6-5-6(d)(3).
4960+11 SECTION 68. IC 36-7-15.1-53, AS AMENDED BY P.L.156-2020,
4961+12 SECTION 141, IS AMENDED TO READ AS FOLLOWS
4962+13 [EFFECTIVE JULY 1, 2022]: Sec. 53. (a) As used in this section:
4963+14 "Allocation area" means that part of a redevelopment project area
4964+15 to which an allocation provision of a resolution adopted under section
4965+16 40 of this chapter refers for purposes of distribution and allocation of
4966+17 property taxes.
4967+18 "Base assessed value" means, subject to subsection (j):
4968+19 (1) the net assessed value of all the property as finally determined
4969+20 for the assessment date immediately preceding the effective date
4970+21 of the allocation provision of the declaratory resolution, as
4971+22 adjusted under subsection (h); plus
4972+23 (2) to the extent that it is not included in subdivision (1), the net
4973+24 assessed value of property that is assessed as residential property
4974+25 under the rules of the department of local government finance, as
4975+26 finally determined for the current assessment date.
4976+27 Except as provided in section 55 of this chapter, "property taxes"
4977+28 means taxes imposed under IC 6-1.1 on real property.
4978+29 (b) A resolution adopted under section 40 of this chapter on or
4979+30 before the allocation deadline determined under subsection (i) may
4980+31 include a provision with respect to the allocation and distribution of
4981+32 property taxes for the purposes and in the manner provided in this
4982+33 section. A resolution previously adopted may include an allocation
4983+34 provision by the amendment of that resolution on or before the
4984+35 allocation deadline determined under subsection (i) in accordance with
4985+36 the procedures required for its original adoption. A declaratory
4986+37 resolution or an amendment that establishes an allocation provision
4987+38 must be approved by resolution of the legislative body of the excluded
4988+39 city and must specify an expiration date for the allocation provision.
4989+40 For an allocation area established before July 1, 2008, the expiration
4990+41 date may not be more than thirty (30) years after the date on which the
4991+42 allocation provision is established. For an allocation area established
4992+EH 1260—LS 6580/DI 134 115
4993+1 after June 30, 2008, the expiration date may not be more than
4994+2 twenty-five (25) years after the date on which the first obligation was
4995+3 incurred to pay principal and interest on bonds or lease rentals on
4996+4 leases payable from tax increment revenues. However, with respect to
4997+5 bonds or other obligations that were issued before July 1, 2008, if any
4998+6 of the bonds or other obligations that were scheduled when issued to
4999+7 mature before the specified expiration date and that are payable only
5000+8 from allocated tax proceeds with respect to the allocation area remain
5001+9 outstanding as of the expiration date, the allocation provision does not
5002+10 expire until all of the bonds or other obligations are no longer
5003+11 outstanding. The allocation provision may apply to all or part of the
5004+12 redevelopment project area. The allocation provision must require that
5005+13 any property taxes subsequently levied by or for the benefit of any
5006+14 public body entitled to a distribution of property taxes on taxable
5007+15 property in the allocation area be allocated and distributed as follows:
5008+16 (1) Except as otherwise provided in this section, the proceeds of
5009+17 the taxes attributable to the lesser of:
5010+18 (A) the assessed value of the property for the assessment date
5011+19 with respect to which the allocation and distribution is made;
5012+20 or
5013+21 (B) the base assessed value;
5014+22 shall be allocated to and, when collected, paid into the funds of
5015+23 the respective taxing units.
5016+24 (2) The excess of the proceeds of the property taxes imposed for
5017+25 the assessment date with respect to which the allocation and
5018+26 distribution is made that are attributable to taxes imposed after
5019+27 being approved by the voters in a referendum or local public
5020+28 question conducted after April 30, 2010, not otherwise included
5021+29 in subdivision (1) shall be allocated to and, when collected, paid
5022+30 into the funds of the taxing unit for which the referendum or local
5023+31 public question was conducted.
5024+32 (3) Except as otherwise provided in this section, property tax
5025+33 proceeds in excess of those described in subdivisions (1) and (2)
5026+34 shall be allocated to the redevelopment district and, when
5027+35 collected, paid into a special fund for that allocation area that may
5028+36 be used by the redevelopment district only to do one (1) or more
5029+37 of the following:
5030+38 (A) Pay the principal of and interest on any obligations
5031+39 payable solely from allocated tax proceeds that are incurred by
5032+40 the redevelopment district for the purpose of financing or
5033+41 refinancing the redevelopment of that allocation area.
5034+42 (B) Establish, augment, or restore the debt service reserve for
5035+EH 1260—LS 6580/DI 134 116
5036+1 bonds payable solely or in part from allocated tax proceeds in
5037+2 that allocation area.
5038+3 (C) Pay the principal of and interest on bonds payable from
5039+4 allocated tax proceeds in that allocation area and from the
5040+5 special tax levied under section 50 of this chapter.
5041+6 (D) Pay the principal of and interest on bonds issued by the
5042+7 excluded city to pay for local public improvements that are
5043+8 physically located in or physically connected to that allocation
5044+9 area.
5045+10 (E) Pay premiums on the redemption before maturity of bonds
5046+11 payable solely or in part from allocated tax proceeds in that
5047+12 allocation area.
5048+13 (F) Make payments on leases payable from allocated tax
5049+14 proceeds in that allocation area under section 46 of this
5050+15 chapter.
5051+16 (G) Reimburse the excluded city for expenditures for local
5052+17 public improvements (which include buildings, park facilities,
5053+18 and other items set forth in section 45 of this chapter) that are
5054+19 physically located in or physically connected to that allocation
5055+20 area.
5056+21 (H) Reimburse the unit for rentals paid by it for a building or
5057+22 parking facility that is physically located in or physically
5058+23 connected to that allocation area under any lease entered into
5059+24 under IC 36-1-10.
5060+25 (I) Reimburse public and private entities for expenses incurred
5061+26 in training employees of industrial facilities that are located:
5062+27 (i) in the allocation area; and
5063+28 (ii) on a parcel of real property that has been classified as
5064+29 industrial property under the rules of the department of local
5065+30 government finance.
5066+31 However, the total amount of money spent for this purpose in
5067+32 any year may not exceed the total amount of money in the
5068+33 allocation fund that is attributable to property taxes paid by the
5069+34 industrial facilities described in this clause. The
5070+35 reimbursements under this clause must be made within three
5071+36 (3) years after the date on which the investments that are the
5072+37 basis for the increment financing are made.
5073+38 The special fund may not be used for operating expenses of the
5074+39 commission.
5075+40 (4) Before June 15 of each year, the commission shall do the
5076+41 following:
5077+42 (A) Determine the amount, if any, by which the assessed value
5078+EH 1260—LS 6580/DI 134 117
5079+1 of the taxable property in the allocation area for the most
5080+2 recent assessment date minus the base assessed value, when
5081+3 multiplied by the estimated tax rate of the allocation area, will
5082+4 exceed the amount of assessed value needed to provide the
5083+5 property taxes necessary to make, when due, principal and
5084+6 interest payments on bonds described in subdivision (3) plus
5085+7 the amount necessary for other purposes described in
5086+8 subdivision (3) and subsection (g).
5087+9 (B) Provide a written notice to the county auditor, the fiscal
5088+10 body of the county or municipality that established the
5089+11 department of redevelopment, the officers who are authorized
5090+12 to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
5091+13 each of the other taxing units that is wholly or partly located
5092+14 within the allocation area, and (in an electronic format) the
5093+15 department of local government finance. The notice must:
5094+16 (i) state the amount, if any, of excess assessed value that the
5095+17 commission has determined may be allocated to the
5096+18 respective taxing units in the manner prescribed in
5097+19 subdivision (1); or
5098+20 (ii) state that the commission has determined that there is no
5099+21 excess assessed value that may be allocated to the respective
5100+22 taxing units in the manner prescribed in subdivision (1).
5101+23 The county auditor shall allocate to the respective taxing units
5102+24 the amount, if any, of excess assessed value determined by the
5103+25 commission. The commission may not authorize an allocation
5104+26 to the respective taxing units under this subdivision if to do so
5105+27 would endanger the interests of the holders of bonds described
5106+28 in subdivision (3).
5107+29 (c) For the purpose of allocating taxes levied by or for any taxing
5108+30 unit or units, the assessed value of taxable property in a territory in the
5109+31 allocation area that is annexed by any taxing unit after the effective
5110+32 date of the allocation provision of the resolution is the lesser of:
5111+33 (1) the assessed value of the property for the assessment date with
5112+34 respect to which the allocation and distribution is made; or
5113+35 (2) the base assessed value.
5114+36 (d) Property tax proceeds allocable to the redevelopment district
5115+37 under subsection (b)(3) may, subject to subsection (b)(4), be
5116+38 irrevocably pledged by the redevelopment district for payment as set
5117+39 forth in subsection (b)(3).
5118+40 (e) Notwithstanding any other law, each assessor shall, upon
5119+41 petition of the commission, reassess the taxable property situated upon
5120+42 or in, or added to, the allocation area, effective on the next assessment
5121+EH 1260—LS 6580/DI 134 118
5122+1 date after the petition.
5123+2 (f) Notwithstanding any other law, the assessed value of all taxable
5124+3 property in the allocation area, for purposes of tax limitation, property
5125+4 tax replacement, and formulation of the budget, tax rate, and tax levy
5126+5 for each political subdivision in which the property is located, is the
5127+6 lesser of:
5128+7 (1) the assessed value of the property as valued without regard to
5129+8 this section; or
5130+9 (2) the base assessed value.
5131+10 (g) If any part of the allocation area is located in an enterprise zone
5132+11 created under IC 5-28-15, the unit that designated the allocation area
5133+12 shall create funds as specified in this subsection. A unit that has
5134+13 obligations, bonds, or leases payable from allocated tax proceeds under
5135+14 subsection (b)(3) shall establish an allocation fund for the purposes
5136+15 specified in subsection (b)(3) and a special zone fund. Such a unit
5137+16 shall, until the end of the enterprise zone phase out period, deposit each
5138+17 year in the special zone fund the amount in the allocation fund derived
5139+18 from property tax proceeds in excess of those described in subsection
5140+19 (b)(1) and (b)(2) from property located in the enterprise zone that
5141+20 exceeds the amount sufficient for the purposes specified in subsection
5142+21 (b)(3) for the year. A unit that has no obligations, bonds, or leases
5143+22 payable from allocated tax proceeds under subsection (b)(3) shall
5144+23 establish a special zone fund and deposit all the property tax proceeds
5145+24 in excess of those described in subsection (b)(1) and (b)(2) in the fund
5146+25 derived from property tax proceeds in excess of those described in
5147+26 subsection (b)(1) and (b)(2) from property located in the enterprise
5148+27 zone. The unit that creates the special zone fund shall use the fund,
5149+28 based on the recommendations of the urban enterprise association, for
5150+29 one (1) or more of the following purposes:
5151+30 (1) To pay for programs in job training, job enrichment, and basic
5152+31 skill development designed to benefit residents and employers in
5153+32 the enterprise zone. The programs must reserve at least one-half
5154+33 (1/2) of the enrollment in any session for residents of the
5155+34 enterprise zone.
5156+35 (2) To make loans and grants for the purpose of stimulating
5157+36 business activity in the enterprise zone or providing employment
5158+37 for enterprise zone residents in an enterprise zone. These loans
5159+38 and grants may be made to the following:
5160+39 (A) Businesses operating in the enterprise zone.
5161+40 (B) Businesses that will move their operations to the enterprise
5162+41 zone if such a loan or grant is made.
5163+42 (3) To provide funds to carry out other purposes specified in
5164+EH 1260—LS 6580/DI 134 119
5165+1 subsection (b)(3). However, where reference is made in
5166+2 subsection (b)(3) to the allocation area, the reference refers, for
5167+3 purposes of payments from the special zone fund, only to that part
5168+4 of the allocation area that is also located in the enterprise zone.
5169+5 (h) The state board of accounts and department of local government
5170+6 finance shall make the rules and prescribe the forms and procedures
5171+7 that they consider expedient for the implementation of this chapter.
5172+8 After each reassessment of real property in an area under a county's
5173+9 reassessment plan prepared under IC 6-1.1-4-4.2, the department of
5174+10 local government finance shall adjust the base assessed value one (1)
5175+11 time to neutralize any effect of the reassessment of the real property in
5176+12 the area on the property tax proceeds allocated to the redevelopment
5177+13 district under this section. After each annual adjustment under
5178+14 IC 6-1.1-4-4.5, the department of local government finance shall adjust
5179+15 the base assessed value to neutralize any effect of the annual
5180+16 adjustment on the property tax proceeds allocated to the redevelopment
5181+17 district under this section. However, the adjustments under this
5182+18 subsection may not include the effect of property tax abatements under
5183+19 IC 6-1.1-12.1, and these adjustments may not produce less property tax
5184+20 proceeds allocable to the redevelopment district under subsection
5185+21 (b)(3) than would otherwise have been received if the reassessment
5186+22 under the county's reassessment plan or annual adjustment had not
5187+23 occurred. The department of local government finance may prescribe
5188+24 procedures for county and township officials to follow to assist the
5189+25 department in making the adjustments.
5190+26 (i) The allocation deadline referred to in subsection (b) is
5191+27 determined in the following manner:
5192+28 (1) The initial allocation deadline is December 31, 2011.
5193+29 (2) Subject to subdivision (3), the initial allocation deadline and
5194+30 subsequent allocation deadlines are automatically extended in
5195+31 increments of five (5) years, so that allocation deadlines
5196+32 subsequent to the initial allocation deadline fall on December 31,
5197+33 2016, and December 31 of each fifth year thereafter.
5198+34 (3) At least one (1) year before the date of an allocation deadline
5199+35 determined under subdivision (2), the general assembly may enact
5200+36 a law that:
5201+37 (A) terminates the automatic extension of allocation deadlines
5202+38 under subdivision (2); and
5203+39 (B) specifically designates a particular date as the final
5204+40 allocation deadline.
5205+41 (j) If the commission adopts a declaratory resolution or an
5206+42 amendment to a declaratory resolution that contains an allocation
5207+EH 1260—LS 6580/DI 134 120
5208+1 provision and the commission makes either of the filings required
5209+2 under section 10(e) of this chapter after the first anniversary of the
5210+3 effective date of the allocation provision, the auditor of the county in
5211+4 which the unit is located shall compute the base assessed value for the
5212+5 allocation area using the assessment date immediately preceding the
5213+6 later of:
5214+7 (1) the date on which the documents are filed with the county
5215+8 auditor; or
5216+9 (2) the date on which the documents are filed with the department
5217+10 of local government finance.
5218+11 (k) For an allocation area established after June 30, 2024,
5219+12 "residential property" refers to the assessed value of property that
5220+13 is allocated to the one percent (1%) homestead land and
5221+14 improvement categories in the county tax and billing software
5222+15 system, along with the residential assessed value as defined for
5223+16 purposes of calculating the rate for the local income tax property
5224+17 tax relief credit designated for residential property under
5225+18 IC 6-3.6-5-6(d)(3).
5226+19 SECTION 69. IC 36-7-30-25, AS AMENDED BY P.L.156-2020,
5227+20 SECTION 142, IS AMENDED TO READ AS FOLLOWS
5228+21 [EFFECTIVE JULY 1, 2022]: Sec. 25. (a) The following definitions
5229+22 apply throughout this section:
5230+23 (1) "Allocation area" means that part of a military base reuse area
5231+24 to which an allocation provision of a declaratory resolution
5232+25 adopted under section 10 of this chapter refers for purposes of
5233+26 distribution and allocation of property taxes.
5234+27 (2) "Base assessed value" means, subject to subsection (i):
5235+28 (A) the net assessed value of all the property as finally
5236+29 determined for the assessment date immediately preceding the
5237+30 adoption date of the allocation provision of the declaratory
5238+31 resolution, as adjusted under subsection (h); plus
5239+32 (B) to the extent that it is not included in clause (A) or (C), the
5240+33 net assessed value of any and all parcels or classes of parcels
5241+34 identified as part of the base assessed value in the declaratory
5242+35 resolution or an amendment thereto, as finally determined for
5243+36 any subsequent assessment date; plus
5244+37 (C) to the extent that it is not included in clause (A) or (B), the
5245+38 net assessed value of property that is assessed as residential
5246+39 property under the rules of the department of local government
5247+40 finance, within the allocation area, as finally determined for
5248+41 the current assessment date.
5249+42 Clause (C) applies only to allocation areas established in a
5250+EH 1260—LS 6580/DI 134 121
5251+1 military reuse area after June 30, 1997, and to the part of an
5252+2 allocation area that was established before June 30, 1997, and that
5253+3 is added to an existing allocation area after June 30, 1997.
5254+4 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
5255+5 property.
5256+6 (b) A declaratory resolution adopted under section 10 of this chapter
5257+7 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
5258+8 resolutions adopted under IC 36-7-14-15 may include a provision with
5259+9 respect to the allocation and distribution of property taxes for the
5260+10 purposes and in the manner provided in this section. A declaratory
5261+11 resolution previously adopted may include an allocation provision by
5262+12 the amendment of that declaratory resolution in accordance with the
5263+13 procedures set forth in section 13 of this chapter. The allocation
5264+14 provision may apply to all or part of the military base reuse area. The
5265+15 allocation provision must require that any property taxes subsequently
5266+16 levied by or for the benefit of any public body entitled to a distribution
5267+17 of property taxes on taxable property in the allocation area be allocated
5268+18 and distributed as follows:
5269+19 (1) Except as otherwise provided in this section, the proceeds of
5270+20 the taxes attributable to the lesser of:
5271+21 (A) the assessed value of the property for the assessment date
5272+22 with respect to which the allocation and distribution is made;
5273+23 or
5274+24 (B) the base assessed value;
5275+25 shall be allocated to and, when collected, paid into the funds of
5276+26 the respective taxing units.
5277+27 (2) The excess of the proceeds of the property taxes imposed for
5278+28 the assessment date with respect to which the allocation and
5279+29 distribution are made that are attributable to taxes imposed after
5280+30 being approved by the voters in a referendum or local public
5281+31 question conducted after April 30, 2010, not otherwise included
5282+32 in subdivision (1) shall be allocated to and, when collected, paid
5283+33 into the funds of the taxing unit for which the referendum or local
5284+34 public question was conducted.
5285+35 (3) Except as otherwise provided in this section, property tax
5286+36 proceeds in excess of those described in subdivisions (1) and (2)
5287+37 shall be allocated to the military base reuse district and, when
5288+38 collected, paid into an allocation fund for that allocation area that
5289+39 may be used by the military base reuse district and only to do one
5290+40 (1) or more of the following:
5291+41 (A) Pay the principal of and interest and redemption premium
5292+42 on any obligations incurred by the military base reuse district
5293+EH 1260—LS 6580/DI 134 122
5294+1 or any other entity for the purpose of financing or refinancing
5295+2 military base reuse activities in or directly serving or
5296+3 benefiting that allocation area.
5297+4 (B) Establish, augment, or restore the debt service reserve for
5298+5 bonds payable solely or in part from allocated tax proceeds in
5299+6 that allocation area or from other revenues of the reuse
5300+7 authority, including lease rental revenues.
5301+8 (C) Make payments on leases payable solely or in part from
5302+9 allocated tax proceeds in that allocation area.
5303+10 (D) Reimburse any other governmental body for expenditures
5304+11 made for local public improvements (or structures) in or
5305+12 directly serving or benefiting that allocation area.
5306+13 (E) Pay expenses incurred by the reuse authority, any other
5307+14 department of the unit, or a department of another
5308+15 governmental entity for local public improvements or
5309+16 structures that are in the allocation area or directly serving or
5310+17 benefiting the allocation area, including expenses for the
5311+18 operation and maintenance of these local public improvements
5312+19 or structures if the reuse authority determines those operation
5313+20 and maintenance expenses are necessary or desirable to carry
5314+21 out the purposes of this chapter.
5315+22 (F) Reimburse public and private entities for expenses
5316+23 incurred in training employees of industrial facilities that are
5317+24 located:
5318+25 (i) in the allocation area; and
5319+26 (ii) on a parcel of real property that has been classified as
5320+27 industrial property under the rules of the department of local
5321+28 government finance.
5322+29 However, the total amount of money spent for this purpose in
5323+30 any year may not exceed the total amount of money in the
5324+31 allocation fund that is attributable to property taxes paid by the
5325+32 industrial facilities described in this clause. The
5326+33 reimbursements under this clause must be made not more than
5327+34 three (3) years after the date on which the investments that are
5328+35 the basis for the increment financing are made.
5329+36 (G) Expend money and provide financial assistance as
5330+37 authorized in section 9(a)(25) of this chapter.
5331+38 Except as provided in clause (E), the allocation fund may not be
5332+39 used for operating expenses of the reuse authority.
5333+40 (4) Except as provided in subsection (g), before July 15 of each
5334+41 year the reuse authority shall do the following:
5335+42 (A) Determine the amount, if any, by which property taxes
5336+EH 1260—LS 6580/DI 134 123
5337+1 payable to the allocation fund in the following year will exceed
5338+2 the amount of property taxes necessary to make, when due,
5339+3 principal and interest payments on bonds described in
5340+4 subdivision (3) plus the amount necessary for other purposes
5341+5 described in subdivision (3).
5342+6 (B) Provide a written notice to the county auditor, the fiscal
5343+7 body of the unit that established the reuse authority, and the
5344+8 officers who are authorized to fix budgets, tax rates, and tax
5345+9 levies under IC 6-1.1-17-5 for each of the other taxing units
5346+10 that is wholly or partly located within the allocation area. The
5347+11 notice must:
5348+12 (i) state the amount, if any, of excess property taxes that the
5349+13 reuse authority has determined may be paid to the respective
5350+14 taxing units in the manner prescribed in subdivision (1); or
5351+15 (ii) state that the reuse authority has determined that there
5352+16 are no excess property tax proceeds that may be allocated to
5353+17 the respective taxing units in the manner prescribed in
5354+18 subdivision (1).
5355+19 The county auditor shall allocate to the respective taxing units
5356+20 the amount, if any, of excess property tax proceeds determined
5357+21 by the reuse authority. The reuse authority may not authorize
5358+22 a payment to the respective taxing units under this subdivision
5359+23 if to do so would endanger the interest of the holders of bonds
5360+24 described in subdivision (3) or lessors under section 19 of this
5361+25 chapter.
5362+26 (c) For the purpose of allocating taxes levied by or for any taxing
5363+27 unit or units, the assessed value of taxable property in a territory in the
5364+28 allocation area that is annexed by a taxing unit after the effective date
5365+29 of the allocation provision of the declaratory resolution is the lesser of:
5366+30 (1) the assessed value of the property for the assessment date with
5367+31 respect to which the allocation and distribution is made; or
5368+32 (2) the base assessed value.
5369+33 (d) Property tax proceeds allocable to the military base reuse district
5370+34 under subsection (b)(3) may, subject to subsection (b)(4), be
5371+35 irrevocably pledged by the military base reuse district for payment as
5372+36 set forth in subsection (b)(3).
5373+37 (e) Notwithstanding any other law, each assessor shall, upon
5374+38 petition of the reuse authority, reassess the taxable property situated
5375+39 upon or in or added to the allocation area, effective on the next
5376+40 assessment date after the petition.
5377+41 (f) Notwithstanding any other law, the assessed value of all taxable
5378+42 property in the allocation area, for purposes of tax limitation, property
5379+EH 1260—LS 6580/DI 134 124
5380+1 tax replacement, and the making of the budget, tax rate, and tax levy
5381+2 for each political subdivision in which the property is located is the
5382+3 lesser of:
5383+4 (1) the assessed value of the property as valued without regard to
5384+5 this section; or
5385+6 (2) the base assessed value.
5386+7 (g) If any part of the allocation area is located in an enterprise zone
5387+8 created under IC 5-28-15, the unit that designated the allocation area
5388+9 shall create funds as specified in this subsection. A unit that has
5389+10 obligations, bonds, or leases payable from allocated tax proceeds under
5390+11 subsection (b)(3) shall establish an allocation fund for the purposes
5391+12 specified in subsection (b)(3) and a special zone fund. Such a unit
5392+13 shall, until the end of the enterprise zone phase out period, deposit each
5393+14 year in the special zone fund any amount in the allocation fund derived
5394+15 from property tax proceeds in excess of those described in subsection
5395+16 (b)(1) and (b)(2) from property located in the enterprise zone that
5396+17 exceeds the amount sufficient for the purposes specified in subsection
5397+18 (b)(3) for the year. The amount sufficient for purposes specified in
5398+19 subsection (b)(3) for the year shall be determined based on the pro rata
5399+20 part of such current property tax proceeds from the part of the
5400+21 enterprise zone that is within the allocation area as compared to all
5401+22 such current property tax proceeds derived from the allocation area. A
5402+23 unit that does not have obligations, bonds, or leases payable from
5403+24 allocated tax proceeds under subsection (b)(3) shall establish a special
5404+25 zone fund and deposit all the property tax proceeds in excess of those
5405+26 described in subsection (b)(1) and (b)(2) that are derived from property
5406+27 in the enterprise zone in the fund. The unit that creates the special zone
5407+28 fund shall use the fund (based on the recommendations of the urban
5408+29 enterprise association) for programs in job training, job enrichment,
5409+30 and basic skill development that are designed to benefit residents and
5410+31 employers in the enterprise zone or other purposes specified in
5411+32 subsection (b)(3), except that where reference is made in subsection
5412+33 (b)(3) to allocation area it shall refer for purposes of payments from the
5413+34 special zone fund only to that part of the allocation area that is also
5414+35 located in the enterprise zone. The programs shall reserve at least
5415+36 one-half (1/2) of their enrollment in any session for residents of the
5416+37 enterprise zone.
5417+38 (h) After each reassessment of real property in an area under the
5418+39 county's reassessment plan under IC 6-1.1-4-4.2, the department of
5419+40 local government finance shall adjust the base assessed value one (1)
5420+41 time to neutralize any effect of the reassessment of the real property in
5421+42 the area on the property tax proceeds allocated to the military base
5422+EH 1260—LS 6580/DI 134 125
5423+1 reuse district under this section. After each annual adjustment under
5424+2 IC 6-1.1-4-4.5, the department of local government finance shall adjust
5425+3 the base assessed value to neutralize any effect of the annual
5426+4 adjustment on the property tax proceeds allocated to the military base
5427+5 reuse district under this section. However, the adjustments under this
5428+6 subsection may not include the effect of property tax abatements under
5429+7 IC 6-1.1-12.1, and these adjustments may not produce less property tax
5430+8 proceeds allocable to the military base reuse district under subsection
5431+9 (b)(3) than would otherwise have been received if the reassessment
5432+10 under the county's reassessment plan or annual adjustment had not
5433+11 occurred. The department of local government finance may prescribe
5434+12 procedures for county and township officials to follow to assist the
5435+13 department in making the adjustments.
5436+14 (i) If the reuse authority adopts a declaratory resolution or an
5437+15 amendment to a declaratory resolution that contains an allocation
5438+16 provision and the reuse authority makes either of the filings required
5439+17 under section 12(c) or 13(f) of this chapter after the first anniversary of
5440+18 the effective date of the allocation provision, the auditor of the county
5441+19 in which the military base reuse district is located shall compute the
5442+20 base assessed value for the allocation area using the assessment date
5443+21 immediately preceding the later of:
5444+22 (1) the date on which the documents are filed with the county
5445+23 auditor; or
5446+24 (2) the date on which the documents are filed with the department
5447+25 of local government finance.
5448+26 (j) For an allocation area established after June 30, 2024,
5449+27 "residential property" refers to the assessed value of property that
5450+28 is allocated to the one percent (1%) homestead land and
5451+29 improvement categories in the county tax and billing software
5452+30 system, along with the residential assessed value as defined for
5453+31 purposes of calculating the rate for the local income tax property
5454+32 tax relief credit designated for residential property under
5455+33 IC 6-3.6-5-6(d)(3).
5456+34 SECTION 70. IC 36-7-30.5-30, AS AMENDED BY P.L.156-2020,
5457+35 SECTION 143, IS AMENDED TO READ AS FOLLOWS
5458+36 [EFFECTIVE JULY 1, 2022]: Sec. 30. (a) The following definitions
5459+37 apply throughout this section:
5460+38 (1) "Allocation area" means that part of a military base
5461+39 development area to which an allocation provision of a
5462+40 declaratory resolution adopted under section 16 of this chapter
5463+41 refers for purposes of distribution and allocation of property taxes.
5464+42 (2) "Base assessed value" means, subject to subsection (i):
5465+EH 1260—LS 6580/DI 134 126
5466+1 (A) the net assessed value of all the property as finally
5467+2 determined for the assessment date immediately preceding the
5468+3 adoption date of the allocation provision of the declaratory
5469+4 resolution, as adjusted under subsection (h); plus
5470+5 (B) to the extent that it is not included in clause (A) or (C), the
5471+6 net assessed value of any and all parcels or classes of parcels
5472+7 identified as part of the base assessed value in the declaratory
5473+8 resolution or an amendment to the declaratory resolution, as
5474+9 finally determined for any subsequent assessment date; plus
5475+10 (C) to the extent that it is not included in clause (A) or (B), the
5476+11 net assessed value of property that is assessed as residential
5477+12 property under the rules of the department of local government
5478+13 finance, within the allocation area, as finally determined for
5479+14 the current assessment date.
5480+15 (3) "Property taxes" means taxes imposed under IC 6-1.1 on real
5481+16 property.
5482+17 (b) A declaratory resolution adopted under section 16 of this chapter
5483+18 before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
5484+19 resolutions adopted under IC 36-7-14-15 may include a provision with
5485+20 respect to the allocation and distribution of property taxes for the
5486+21 purposes and in the manner provided in this section. A declaratory
5487+22 resolution previously adopted may include an allocation provision by
5488+23 the amendment of that declaratory resolution in accordance with the
5489+24 procedures set forth in section 18 of this chapter. The allocation
5490+25 provision may apply to all or part of the military base development
5491+26 area. The allocation provision must require that any property taxes
5492+27 subsequently levied by or for the benefit of any public body entitled to
5493+28 a distribution of property taxes on taxable property in the allocation
5494+29 area be allocated and distributed as follows:
5495+30 (1) Except as otherwise provided in this section, the proceeds of
5496+31 the taxes attributable to the lesser of:
5497+32 (A) the assessed value of the property for the assessment date
5498+33 with respect to which the allocation and distribution is made;
5499+34 or
5500+35 (B) the base assessed value;
5501+36 shall be allocated to and, when collected, paid into the funds of
5502+37 the respective taxing units.
5503+38 (2) The excess of the proceeds of the property taxes imposed for
5504+39 the assessment date with respect to which the allocation and
5505+40 distribution is made that are attributable to taxes imposed after
5506+41 being approved by the voters in a referendum or local public
5507+42 question conducted after April 30, 2010, not otherwise included
5508+EH 1260—LS 6580/DI 134 127
5509+1 in subdivision (1) shall be allocated to and, when collected, paid
5510+2 into the funds of the taxing unit for which the referendum or local
5511+3 public question was conducted.
5512+4 (3) Except as otherwise provided in this section, property tax
5513+5 proceeds in excess of those described in subdivisions (1) and (2)
5514+6 shall be allocated to the development authority and, when
5515+7 collected, paid into an allocation fund for that allocation area that
5516+8 may be used by the development authority and only to do one (1)
5517+9 or more of the following:
5518+10 (A) Pay the principal of and interest and redemption premium
5519+11 on any obligations incurred by the development authority or
5520+12 any other entity for the purpose of financing or refinancing
5521+13 military base development or reuse activities in or directly
5522+14 serving or benefiting that allocation area.
5523+15 (B) Establish, augment, or restore the debt service reserve for
5524+16 bonds payable solely or in part from allocated tax proceeds in
5525+17 that allocation area or from other revenues of the development
5526+18 authority, including lease rental revenues.
5527+19 (C) Make payments on leases payable solely or in part from
5528+20 allocated tax proceeds in that allocation area.
5529+21 (D) Reimburse any other governmental body for expenditures
5530+22 made for local public improvements (or structures) in or
5531+23 directly serving or benefiting that allocation area.
5532+24 (E) For property taxes first due and payable before 2009, pay
5533+25 all or a part of a property tax replacement credit to taxpayers
5534+26 in an allocation area as determined by the development
5535+27 authority. This credit equals the amount determined under the
5536+28 following STEPS for each taxpayer in a taxing district (as
5537+29 defined in IC 6-1.1-1-20) that contains all or part of the
5538+30 allocation area:
5539+31 STEP ONE: Determine that part of the sum of the amounts
5540+32 under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
5541+33 IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
5542+34 IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
5543+35 the taxing district.
5544+36 STEP TWO: Divide:
5545+37 (i) that part of each county's eligible property tax
5546+38 replacement amount (as defined in IC 6-1.1-21-2 (before its
5547+39 repeal)) for that year as determined under IC 6-1.1-21-4
5548+40 (before its repeal) that is attributable to the taxing district;
5549+41 by
5550+42 (ii) the STEP ONE sum.
5551+EH 1260—LS 6580/DI 134 128
5552+1 STEP THREE: Multiply:
5553+2 (i) the STEP TWO quotient; by
5554+3 (ii) the total amount of the taxpayer's taxes (as defined in
5555+4 IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
5556+5 that have been allocated during that year to an allocation
5557+6 fund under this section.
5558+7 If not all the taxpayers in an allocation area receive the credit
5559+8 in full, each taxpayer in the allocation area is entitled to
5560+9 receive the same proportion of the credit. A taxpayer may not
5561+10 receive a credit under this section and a credit under section
5562+11 32 of this chapter (before its repeal) in the same year.
5563+12 (F) Pay expenses incurred by the development authority for
5564+13 local public improvements or structures that were in the
5565+14 allocation area or directly serving or benefiting the allocation
5566+15 area.
5567+16 (G) Reimburse public and private entities for expenses
5568+17 incurred in training employees of industrial facilities that are
5569+18 located:
5570+19 (i) in the allocation area; and
5571+20 (ii) on a parcel of real property that has been classified as
5572+21 industrial property under the rules of the department of local
5573+22 government finance.
5574+23 However, the total amount of money spent for this purpose in
5575+24 any year may not exceed the total amount of money in the
5576+25 allocation fund that is attributable to property taxes paid by the
5577+26 industrial facilities described in this clause. The
5578+27 reimbursements under this clause must be made not more than
5579+28 three (3) years after the date on which the investments that are
5580+29 the basis for the increment financing are made.
5581+30 (H) Expend money and provide financial assistance as
5582+31 authorized in section 15(26) of this chapter.
5583+32 The allocation fund may not be used for operating expenses of the
5584+33 development authority.
5585+34 (4) Except as provided in subsection (g), before July 15 of each
5586+35 year the development authority shall do the following:
5587+36 (A) Determine the amount, if any, by which property taxes
5588+37 payable to the allocation fund in the following year will exceed
5589+38 the amount of property taxes necessary to make, when due,
5590+39 principal and interest payments on bonds described in
5591+40 subdivision (3) plus the amount necessary for other purposes
5592+41 described in subdivisions (2) and (3).
5593+42 (B) Provide a written notice to the appropriate county auditors
5594+EH 1260—LS 6580/DI 134 129
5595+1 and the fiscal bodies and other officers who are authorized to
5596+2 fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
5597+3 each of the other taxing units that is wholly or partly located
5598+4 within the allocation area. The notice must:
5599+5 (i) state the amount, if any, of the excess property taxes that
5600+6 the development authority has determined may be paid to
5601+7 the respective taxing units in the manner prescribed in
5602+8 subdivision (1); or
5603+9 (ii) state that the development authority has determined that
5604+10 there is no excess assessed value that may be allocated to the
5605+11 respective taxing units in the manner prescribed in
5606+12 subdivision (1).
5607+13 The county auditors shall allocate to the respective taxing units
5608+14 the amount, if any, of excess assessed value determined by the
5609+15 development authority. The development authority may not
5610+16 authorize a payment to the respective taxing units under this
5611+17 subdivision if to do so would endanger the interest of the
5612+18 holders of bonds described in subdivision (3) or lessors under
5613+19 section 24 of this chapter. Property taxes received by a taxing
5614+20 unit under this subdivision before 2009 are eligible for the
5615+21 property tax replacement credit provided under IC 6-1.1-21
5616+22 (before its repeal).
5617+23 (c) For the purpose of allocating taxes levied by or for any taxing
5618+24 unit or units, the assessed value of taxable property in a territory in the
5619+25 allocation area that is annexed by a taxing unit after the effective date
5620+26 of the allocation provision of the declaratory resolution is the lesser of:
5621+27 (1) the assessed value of the property for the assessment date with
5622+28 respect to which the allocation and distribution is made; or
5623+29 (2) the base assessed value.
5624+30 (d) Property tax proceeds allocable to the military base development
5625+31 district under subsection (b)(3) may, subject to subsection (b)(4), be
5626+32 irrevocably pledged by the military base development district for
5627+33 payment as set forth in subsection (b)(3).
5628+34 (e) Notwithstanding any other law, each assessor shall, upon
5629+35 petition of the development authority, reassess the taxable property
5630+36 situated upon or in or added to the allocation area, effective on the next
5631+37 assessment date after the petition.
5632+38 (f) Notwithstanding any other law, the assessed value of all taxable
5633+39 property in the allocation area, for purposes of tax limitation, property
5634+40 tax replacement, and the making of the budget, tax rate, and tax levy
5635+41 for each political subdivision in which the property is located is the
5636+42 lesser of:
5637+EH 1260—LS 6580/DI 134 130
5638+1 (1) the assessed value of the property as valued without regard to
5639+2 this section; or
5640+3 (2) the base assessed value.
5641+4 (g) If any part of the allocation area is located in an enterprise zone
5642+5 created under IC 5-28-15, the development authority shall create funds
5643+6 as specified in this subsection. A development authority that has
5644+7 obligations, bonds, or leases payable from allocated tax proceeds under
5645+8 subsection (b)(3) shall establish an allocation fund for the purposes
5646+9 specified in subsection (b)(3) and a special zone fund. The
5647+10 development authority shall, until the end of the enterprise zone phase
5648+11 out period, deposit each year in the special zone fund any amount in the
5649+12 allocation fund derived from property tax proceeds in excess of those
5650+13 described in subsection (b)(1) and (b)(2) from property located in the
5651+14 enterprise zone that exceeds the amount sufficient for the purposes
5652+15 specified in subsection (b)(3) for the year. The amount sufficient for
5653+16 purposes specified in subsection (b)(3) for the year shall be determined
5654+17 based on the pro rata part of such current property tax proceeds from
5655+18 the part of the enterprise zone that is within the allocation area as
5656+19 compared to all such current property tax proceeds derived from the
5657+20 allocation area. A development authority that does not have
5658+21 obligations, bonds, or leases payable from allocated tax proceeds under
5659+22 subsection (b)(3) shall establish a special zone fund and deposit all the
5660+23 property tax proceeds in excess of those described in subsection (b)(1)
5661+24 and (b)(2) that are derived from property in the enterprise zone in the
5662+25 fund. The development authority that creates the special zone fund
5663+26 shall use the fund (based on the recommendations of the urban
5664+27 enterprise association) for programs in job training, job enrichment,
5665+28 and basic skill development that are designed to benefit residents and
5666+29 employers in the enterprise zone or for other purposes specified in
5667+30 subsection (b)(3), except that where reference is made in subsection
5668+31 (b)(3) to an allocation area it shall refer for purposes of payments from
5669+32 the special zone fund only to that part of the allocation area that is also
5670+33 located in the enterprise zone. The programs shall reserve at least
5671+34 one-half (1/2) of their enrollment in any session for residents of the
5672+35 enterprise zone.
5673+36 (h) After each reassessment of real property in an area under a
5674+37 reassessment plan prepared under IC 6-1.1-4-4.2, the department of
5675+38 local government finance shall adjust the base assessed value one (1)
5676+39 time to neutralize any effect of the reassessment of the real property in
5677+40 the area on the property tax proceeds allocated to the military base
5678+41 development district under this section. After each annual adjustment
5679+42 under IC 6-1.1-4-4.5, the department of local government finance shall
5680+EH 1260—LS 6580/DI 134 131
5681+1 adjust the base assessed value to neutralize any effect of the annual
5682+2 adjustment on the property tax proceeds allocated to the military base
5683+3 development district under this section. However, the adjustments
5684+4 under this subsection may not include the effect of property tax
5685+5 abatements under IC 6-1.1-12.1, and these adjustments may not
5686+6 produce less property tax proceeds allocable to the military base
5687+7 development district under subsection (b)(3) than would otherwise
5688+8 have been received if the reassessment under the county's reassessment
5689+9 plan or annual adjustment had not occurred. The department of local
5690+10 government finance may prescribe procedures for county and township
5691+11 officials to follow to assist the department in making the adjustments.
5692+12 (i) If the development authority adopts a declaratory resolution or
5693+13 an amendment to a declaratory resolution that contains an allocation
5694+14 provision and the development authority makes either of the filings
5695+15 required under section 17(e) or 18(f) of this chapter after the first
5696+16 anniversary of the effective date of the allocation provision, the auditor
5697+17 of the county in which the military base development district is located
5698+18 shall compute the base assessed value for the allocation area using the
5699+19 assessment date immediately preceding the later of:
5700+20 (1) the date on which the documents are filed with the county
5701+21 auditor; or
5702+22 (2) the date on which the documents are filed with the department
5703+23 of local government finance.
5704+24 (j) For an allocation area established after June 30, 2024,
5705+25 "residential property" refers to the assessed value of property that
5706+26 is allocated to the one percent (1%) homestead land and
5707+27 improvement categories in the county tax and billing software
5708+28 system, along with the residential assessed value as defined for
5709+29 purposes of calculating the rate for the local income tax property
5710+30 tax relief credit designated for residential property under
5711+31 IC 6-3.6-5-6(d)(3).
5712+32 SECTION 71. IC 36-8-8-14.2, AS ADDED BY P.L.159-2020,
5713+33 SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5714+34 JULY 1, 2022]: Sec. 14.2. (a) This section applies to every unit that is
5715+35 an employer of one (1) or more individuals who are active members of
5716+36 the 1977 fund.
5717+37 (b) As used in this section, "survivor" means:
5718+38 (1) a surviving spouse of a deceased member of the 1977 fund; or
5719+39 (2) a surviving natural child, stepchild, or adopted child of a
5720+40 deceased member of the 1977 fund;
5721+41 who is entitled to health insurance coverage under section 14.1(h) of
5722+42 this chapter.
5723+EH 1260—LS 6580/DI 134 132
5724+1 (c) If a unit is obligated under section 14.1(h) of this chapter to pay
5725+2 for health insurance coverage for one (1) or more survivors of a
5726+3 deceased member of the 1977 fund who died in the line of duty, the
5727+4 legislative body of the unit may establish a public safety officer
5728+5 survivors' health coverage cumulative fund under this section to pay for
5729+6 health coverage under section 14.1(h) of this chapter.
5730+7 (d) The fiscal body of a unit may provide money for a public safety
5731+8 officer survivors' health coverage cumulative fund established under
5732+9 subsection (c) by levying a tax in compliance with IC 6-1.1-41 on the
5733+10 taxable property in the unit.
5734+11 (e) The property tax rate that may be imposed under this section for
5735+12 property taxes first due and payable during a particular year may not
5736+13 exceed the rate necessary to pay the annual cost of the health coverage
5737+14 that the unit is obligated to pay under section 14.1(h) of this chapter.
5738+15 The unit shall provide any documentation requested by the department
5739+16 of local government finance that is necessary to certify the rate adopted
5740+17 by the unit. The unit's maximum permissible ad valorem property tax
5741+18 levy determined under IC 6-1.1-18.5-3 excludes the property tax levied
5742+19 under this section. The property tax rate imposed under this section
5743+20 is exempt from the adjustment under IC 6-1.1-18-12.
5744+21 (f) The tax money collected under this section shall be held in a
5745+22 special fund to be known as the public safety officer survivors' health
5746+23 coverage cumulative fund.
5747+24 (g) In a consolidated city, money may be transferred from the public
5748+25 safety officer survivors' health coverage cumulative fund to the fund of
5749+26 a department of the consolidated city responsible for carrying out a
5750+27 purpose for which the public safety officer survivors' health coverage
5751+28 cumulative fund was created. The department may not expend any
5752+29 money transferred under this subsection until an appropriation is made,
5753+30 and the department may not expend any money transferred under this
5754+31 subsection for operating costs of the department.
5755+32 SECTION 72. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
5756+33 SECTION 339, IS AMENDED TO READ AS FOLLOWS
5757+34 [EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
5758+35 construction or reconstruction of a regulated drain, the county surveyor
5759+36 determines that:
5760+37 (1) the proposed drain will cross a pipeline, cable, or similar
5761+38 equipment of a public utility; and
5762+39 (2) the equipment will interfere with the proper operation of the
5763+40 drain;
5764+41 the county surveyor shall include in the county surveyor's plans the
5765+42 relocation requirements of the equipment. The county surveyor shall,
5766+EH 1260—LS 6580/DI 134 133
5767+1 by registered mail or certified mail, send a copy of the requirements
5768+2 to the public utility owning the equipment.
5769+3 (b) If requested by the public utility, the county surveyor shall meet
5770+4 with the public utility at a time and place to be fixed by the county
5771+5 surveyor and hear objections to the requirements. After the hearing, the
5772+6 county surveyor may change the requirements as justice may require.
5773+7 (c) If the board finds that the relocation of a pipeline, cable, or
5774+8 similar equipment owned by a public utility is necessary in the
5775+9 construction or reconstruction of a regulated drain, the cost of
5776+10 relocation shall be paid by the public utility.
5777+11 SECTION 73. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
5778+12 IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
5779+13 apply to taxable years beginning after December 31, 2022.
5780+14 (b) This SECTION expires July 1, 2025.
5781+15 SECTION 74. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-15-20, as
5782+16 added by this act, applies to:
5783+17 (1) all appeals or reviews that are pending after June 30, 2022,
5784+18 but that have not yet had an evidentiary hearing before the
5785+19 Indiana board of tax review by July 1, 2022; and
5786+20 (2) all appeals or reviews that are filed after June 30, 2022.
5787+21 (b) Notwithstanding the repeal of IC 6-1.1-15-17.1,
5788+22 IC 6-1.1-15-17.2, and IC 6-1.1-15-18 by this act, IC 6-1.1-15-17.1,
5789+23 IC 6-1.1-15-17.2, and IC 6-1.1-15-18 shall be applied as if they
5790+24 remain in effect in an appeal or review that is pending after June
5791+25 30, 2022, and that has had an evidentiary hearing before the
5792+26 Indiana board of tax review that occurred before July 1, 2022.
5793+27 (c) This SECTION expires July 1, 2025.
5794+28 SECTION 75. [EFFECTIVE JANUARY 1, 2020
5795+29 (RETROACTIVE)] (a) This SECTION applies notwithstanding
5796+30 IC 6-1.1-10, IC 6-1.1-11, or any other law or administrative rule or
5797+31 provision.
5798+32 (b) This SECTION applies to assessment dates after December
5799+33 31, 2019, and before January 1, 2022.
5800+34 (c) As used in this SECTION, "eligible property" means any
5801+35 real property:
5802+36 (1) that is owned, occupied, and used by a taxpayer that is a
5803+37 church or religious society and is used for one (1) or more of
5804+38 the purposes described in IC 6-1.1-10-16 or IC 6-1.1-10-21;
5805+39 (2) that is a parcel that was purchased by the taxpayer in
5806+40 2019;
5807+41 (3) on which property taxes were imposed for the 2020 and
5808+42 2021 assessment dates; and
5809+EH 1260—LS 6580/DI 134 134
5810+1 (4) that would have been eligible for an exemption under
5811+2 IC 6-1.1-10-16 or IC 6-1.1-10-21 for the 2020 and 2021
5812+3 assessment dates if an exemption application had been
5813+4 properly and timely filed under IC 6-1.1 for the property.
5814+5 (d) Before September 1, 2022, the owner of eligible property
5815+6 may file a property tax exemption application and supporting
5816+7 documents claiming a property tax exemption under this
5817+8 SECTION for the eligible property for the 2020 and 2021
5818+9 assessment dates.
5819+10 (e) A property tax exemption application filed as provided in
5820+11 subsection (d) is considered to have been properly and timely filed
5821+12 for each assessment date.
5822+13 (f) The following apply if the owner of eligible property files a
5823+14 property tax exemption application as provided in subsection (d):
5824+15 (1) The property tax exemption for the eligible property shall
5825+16 be allowed and granted for the applicable assessment date by
5826+17 the county assessor and county auditor of the county in which
5827+18 the eligible property is located.
5828+19 (2) The owner of the eligible property is not required to pay
5829+20 any property taxes, penalties, or interest with respect to the
5830+21 eligible property for the applicable assessment date.
5831+22 (g) The exemption allowed by this SECTION shall be applied
5832+23 without the need for any further ruling or action by the county
5833+24 assessor, the county auditor, or the county property tax assessment
5834+25 board of appeals of the county in which the eligible property is
5835+26 located or by the Indiana board of tax review.
5836+27 (h) To the extent the owner of the eligible property has paid any
5837+28 property taxes, penalties, or interest with respect to the eligible
5838+29 property for an applicable date and to the extent that the eligible
5839+30 property is exempt from taxation as provided in this SECTION,
5840+31 the owner of the eligible property is entitled to a refund of the
5841+32 amounts paid. The owner is not entitled to any interest on the
5842+33 refund under IC 6-1.1 or any other law to the extent interest has
5843+34 not been paid by or on behalf of the owner. Notwithstanding the
5844+35 filing deadlines for a claim under IC 6-1.1-26, any claim for a
5845+36 refund filed by the owner of eligible property under this SECTION
5846+37 before September 1, 2022, is considered timely filed. The county
5847+38 auditor shall pay the refund due under this SECTION in one (1)
5848+39 installment.
5849+40 (i) This SECTION expires June 30, 2024.
5850+41 SECTION 76. An emergency is declared for this act.
5851+EH 1260—LS 6580/DI 134 135
5852+COMMITTEE REPORT
5853+Mr. Speaker: Your Committee on Ways and Means, to which was
5854+referred House Bill 1260, has had the same under consideration and
5855+begs leave to report the same back to the House with the
5856+recommendation that said bill be amended as follows:
5857+Page 1, between the enacting clause and line 1, begin a new
5858+paragraph and insert:
5859+"SECTION 1. IC 4-12-1-18, AS AMENDED BY P.L.165-2021,
155860 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
165861 JULY 1, 2022]: Sec. 18. Except for allotment stipulations provided
175862 in IC 4-12-18, federal funds received by an instrumentality are
185863 appropriated for purposes specified by the federal government and the
195864 general assembly, if that body elects to appropriate federal funds,
205865 subject to allotment by the budget agency. The provisions of this
215866 chapter and other laws concerning the acceptance, disbursement,
225867 review, and approval of grants, loans, and gifts made by the federal
235868 government or any other source to the state or its agencies apply to
245869 instrumentalities.
255870 SECTION 2. IC 4-12-18-4, AS ADDED BY P.L.64-2021,
265871 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
275872 JULY 1, 2022]: Sec. 4. (a) There is created the economic stimulus
285873 fund. Within the economic stimulus fund The auditor of state shall
29-create a separate account for each separate federal stimulus legislation
30-enacted. All discretionary funds received by the state must be deposited
31-in the corresponding account within the economic stimulus fund unless
32-prohibited by federal law.
33-(b) The economic stimulus fund is separate from the state general
34-fund and all other state funds and accounts.
5874+create a one (1) or more separate account economic stimulus funds
5875+for each separate federal stimulus legislation enacted. All discretionary
5876+funds received by the state must be deposited in the a corresponding
5877+account within the economic stimulus fund unless prohibited by federal
5878+law.
5879+(b) The economic stimulus fund is Economic stimulus funds are
5880+separate from the state general fund and all other state funds and
5881+accounts.
355882 (c) For purposes of SECTION 26 of P.L.165-2021, "deposit"
36-HEA 1260 — CC 1 2
375883 means to comply with the purposes, eligible uses, and stipulations
385884 of the statutory fund referenced unless federal law or regulations
395885 conflict with the statutory fund purposes, eligible uses, and
405886 stipulations.
415887 SECTION 3. IC 4-12-18-5, AS ADDED BY P.L.64-2021,
425888 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
435889 JULY 1, 2022]: Sec. 5. Discretionary funds deposited into the an
445890 economic stimulus fund during a period in which the general assembly
455891 is convened in a regular session, an emergency session under
465892 IC 2-2.1-1.2, or a special session may not be allotted or expended
5893+EH 1260—LS 6580/DI 134 136
475894 unless appropriated by the general assembly or reviewed by the budget
485895 committee. Appropriations made by the general assembly do not
495896 revert until the end of the biennium in which they are
505897 appropriated.
515898 SECTION 4. IC 4-12-18-6, AS ADDED BY P.L.64-2021,
525899 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
535900 JULY 1, 2022]: Sec. 6. Before discretionary funds deposited into the
545901 an economic stimulus fund during a period in which the general
555902 assembly is not convened in a regular session, an emergency session
565903 under IC 2-2.1-1.2, or a special session may be allotted to or expended
575904 by a state agency or instrumentality, the allotment or expenditure must
585905 be reviewed by the budget committee. Money is considered
595906 continuously appropriated for the period of the federal award after
605907 budget committee review.
61-SECTION 5. IC 4-30-3-20 IS ADDED TO THE INDIANA CODE
62-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
63-UPON PASSAGE]: Sec. 20. (a) This section does not apply to:
64-(1) an activity specifically authorized by:
65-(A) IC 4-29 or IC 4-29.5 (tribal gaming and tribal-state
66-compact);
67-(B) IC 4-31 (pari-mutuel wagering on horse races);
68-(C) IC 4-33 (riverboat gambling);
69-(D) IC 4-35 (gambling games at racetracks); or
70-(E) IC 4-38 (sports wagering);
71-(2) the purchase of a tangible lottery ticket for a lottery game
72-from:
73-(A) a retailer authorized to sell lottery tickets under
74-IC 4-30-9; or
75-(B) the commission; or
76-(3) a free:
77-(A) interactive game; or
78-(B) promotional game;
79-offered by the commission.
80-(b) Unless specifically granted authority by a statute passed by
81-the general assembly, the commission and Indiana gaming
82-HEA 1260 — CC 1 3
83-commission shall not, independently or by public-private
84-partnership, operate or authorize the use or operation of the
85-following:
86-(1) A lottery game operated through a video lottery terminal.
87-(2) A video gaming terminal.
88-(3) The sale of digital representations of:
89-(A) casino-style games, including:
90-(i) poker;
91-(ii) roulette;
92-(iii) slot machines; or
93-(iv) blackjack;
94-over the Internet; or
95-(B) scratch-off games.
96-SECTION 6. IC 6-1.1-3-7, AS AMENDED BY P.L.108-2019,
5908+SECTION 5. IC 6-1.1-3-7, AS AMENDED BY P.L.108-2019,
975909 SECTION 101, IS AMENDED TO READ AS FOLLOWS
985910 [EFFECTIVE JANUARY 1, 2023]: Sec. 7. (a) Except as provided in
995911 subsections (b), and (c), and (f), a taxpayer shall, on or before the filing
1005912 date of each year, file a personal property return with:
1015913 (1) the assessor of each township in which the taxpayer's personal
1025914 property is subject to assessment;
1035915 (2) the county assessor if there is no township assessor for a
1045916 township in which the taxpayer's personal property is subject to
1055917 assessment; or
1065918 (3) after 2020, the personal property online submission portal
1075919 developed and maintained by the department under section 26 of
1085920 this chapter.
1095921 (b) The township assessor or county assessor may grant a taxpayer
1105922 an extension of not more than thirty (30) days to file the taxpayer's
1115923 return if:
1125924 (1) the taxpayer submits a written or an electronic application for
1135925 an extension prior to the filing date; and
1145926 (2) the taxpayer is prevented from filing a timely return because
1155927 of sickness, absence from the county, or any other good and
1165928 sufficient reason.
1175929 (c) If a taxpayer:
1185930 (1) has personal property subject to assessment in more than one
1195931 (1) township in a county; or
1205932 (2) has personal property that is subject to assessment and that is
1215933 located in two (2) or more taxing districts within the same
1225934 township;
1235935 the taxpayer shall file a single return with the county assessor and
5936+EH 1260—LS 6580/DI 134 137
1245937 attach a schedule listing, by township, all the taxpayer's personal
1255938 property and the property's assessed value. The taxpayer shall provide
1265939 the county assessor with the information necessary for the county
127-HEA 1260 — CC 1 4
1285940 assessor to allocate the assessed value of the taxpayer's personal
1295941 property among the townships listed on the return and among taxing
1305942 districts, including the street address, the township, and the location of
1315943 the property. The taxpayer may, in the alternative, submit the taxpayer's
1325944 personal property information and the property's assessed value
1335945 through the personal property online submission portal developed
1345946 under section 26 of this chapter.
1355947 (d) The county assessor shall provide to each affected township
1365948 assessor (if any) in the county all information filed by a taxpayer under
1375949 subsection (c) that affects the township.
1385950 (e) The county assessor may refuse to accept a personal property tax
1395951 return that does not comply with subsection (c). For purposes of
1405952 IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the
1415953 date it is filed with the county assessor with the schedule required by
1425954 subsection (c) attached.
143-(f) This subsection applies to a church or religious society that:
5955+(f) This subsection applies to a church that:
1445956 (1) has filed a personal property tax return under this section
145-for each of the five (5) years preceding a year; and
5957+for each of the five (5) years preceding a particular year; and
1465958 (2) on each of the returns described in subdivision (1) has not
1475959 owed any tax liability due to exemptions under IC 6-1.1 for
148-which the church or religious society has been deemed
149-eligible.
150-Notwithstanding any other law, a church or religious society is not
151-required to file a personal property tax return for a year after the
152-five (5) year period described in subdivision (1) unless there is a
153-change in ownership of any personal property included on a return
154-described in subdivision (1), or any other change that results in the
155-personal property no longer being eligible for an exemption under
156-IC 6-1.1, or the church or religious society would otherwise be
157-liable for property tax imposed on personal property owned by the
158-church or religious society.
159-SECTION 7. IC 6-1.1-4-4.4 IS REPEALED [EFFECTIVE UPON
160-PASSAGE]. Sec. 4.4. (a) This section applies to an assessment under
161-section 4.2 or 4.5 of this chapter or another law.
162-(b) If the assessor changes the underlying parcel characteristics,
163-including age, grade, or condition, of a property, from the previous
164-year's assessment date, the assessor shall document:
165-(1) each change; and
166-(2) the reason that each change was made.
167-In any appeal of the assessment, the assessor has the burden of proving
168-that each change was valid.
169-SECTION 8. IC 6-1.1-4-25, AS AMENDED BY P.L.159-2020,
170-SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
171-JULY 1, 2022]: Sec. 25. (a) Each township assessor and each county
172-HEA 1260 — CC 1 5
173-assessor shall keep the assessor's reassessment data and records current
174-by securing the necessary field data and by making changes in the
175-assessed value of real property as changes occur in the use of the real
176-property. The township or county assessor's records shall at all times
177-show the assessed value of real property in accordance with this
178-chapter. The township assessor shall ensure that the county assessor
179-has full access to the assessment records maintained by the township
180-assessor.
181-(b) The county assessor shall:
182-(1) maintain an electronic data file of:
183-(A) the parcel characteristics and parcel assessments of all
184-parcels; and
185-(B) the personal property return characteristics and
186-assessments by return;
187-for each township in the county as of each assessment date;
188-(2) maintain the electronic file in a form that formats the
189-information in the file with the standard data, field, and record
190-coding required and approved by:
191-(A) the legislative services agency; and
192-(B) the department of local government finance; and
193-(3) provide electronic access to property record cards on the
194-official county Internet web site; and
195-(3) (4) before September 1 of each year, transmit the data in the
196-file with respect to the assessment date of that year to the
197-department of local government finance.
198-(c) The appropriate county officer, as designated by the county
199-executive, shall:
200-(1) maintain an electronic data file of the geographic information
201-system characteristics of each parcel for each township in the
202-county as of each assessment date;
203-(2) maintain the electronic file in a form that formats the
204-information in the file with the standard data, field, and record
205-coding required and approved by the office of technology; and
206-(3) before September 1 of each year, transmit the data in the file
207-with respect to the assessment date of that year to the geographic
208-information office of the office of technology.
209-(d) An assessor under subsection (b) and an appropriate county
210-officer under subsection (c) shall do the following:
211-(1) Transmit the data in a manner that meets the data export and
212-transmission requirements in a standard format, as prescribed by
213-the office of technology established by IC 4-13.1-2-1 and
214-approved by the legislative services agency.
215-(2) Resubmit the data in the form and manner required under
216-subsection (b) or (c) upon request of the legislative services
217-HEA 1260 — CC 1 6
218-agency, the department of local government finance, or the
219-geographic information office of the office of technology, as
220-applicable, if data previously submitted under subsection (b) or
221-(c) does not comply with the requirements of subsection (b) or (c),
222-as determined by the legislative services agency, the department
223-of local government finance, or the geographic information office
224-of the office of technology, as applicable.
225-An electronic data file maintained for a particular assessment date may
226-not be overwritten with data for a subsequent assessment date until a
227-copy of an electronic data file that preserves the data for the particular
228-assessment date is archived in the manner prescribed by the office of
229-technology established by IC 4-13.1-2-1 and approved by the
230-legislative services agency.
231-SECTION 9. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
5960+which the church has been deemed eligible.
5961+Notwithstanding any other law, a church is not required to file a
5962+personal property tax return for a year under this section unless
5963+there is a change in ownership of any personal property included
5964+on a return described in subdivision (1), or any other change that
5965+results in the personal property no longer being eligible for an
5966+exemption under IC 6-1.1, or the church would otherwise be liable
5967+for property tax imposed on personal property owned by the
5968+church.".
5969+Page 1, line 1, delete "JULY 1," and insert "UPON PASSAGE].".
5970+Page 1, line 2, delete "2022].".
5971+Page 3, between lines 13 and 14, begin a new paragraph and insert:
5972+"SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
2325973 CODE AS A NEW SECTION TO READ AS FOLLOWS
233-[EFFECTIVE JULY 1, 2022]: Sec. 25.5. (a) A township assessor or
234-county assessor (whichever is applicable) shall notify the
235-department of local government finance of all new fixed property
236-that the township assessor, or the county assessor if there is no
237-township assessor for the township, will begin assessing under
238-section 24 of this chapter and the assessment date on which the
239-township assessor or county assessor will begin assessing the new
240-fixed property under section 24 of this chapter.
241-(b) The department of local government finance shall notify a
242-company subject to taxation under this chapter if any of the
243-company's property that was previously assessed by the
244-department of local government finance under this chapter will
245-instead be assessed by the township assessor, or the county assessor
246-if there is not a township assessor for the township, under this
247-chapter.
248-SECTION 10. IC 6-1.1-8-27, AS AMENDED BY P.L.148-2015,
249-SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
250-JULY 1, 2022]: Sec. 27. (a) On or before July 1, for years ending
251-before January 1, 2017, and on or before June 15 for years beginning
252-after December 31, 2016, the department of local government finance
253-shall certify to the county assessor and the county auditor of each
254-county the distributable property assessed values which the department
255-determines are distributable to the taxing districts of the county. In
256-addition, if a public utility company has appealed the department of
257-local government finance's assessment of the company's distributable
258-property, the department shall notify the county auditor of the appeal.
259-(b) The county assessor shall review the department of local
260-government finance's certification under subsection (a) to determine if
261-any of a public utility company's property which has a definite situs in
262-HEA 1260 — CC 1 7
263-the county has been omitted. The county auditor shall enter for taxation
264-the assessed valuation of a public utility company's distributable
265-property which the department distributes to a taxing district of the
266-county.
267-(c) The county assessor may exempt designated infrastructure
268-development zone broadband assets. This includes the eligible
269-broadband infrastructure assets located in a designated
270-infrastructure development zone of a centrally assessed telephone
271-company or cable company (as defined in section 2(15) of this
272-chapter).
273-(d) A centrally assessed telephone company or cable company
274-(as defined in section 2(15) of this chapter) that makes eligible
275-infrastructure investments in a designated infrastructure
276-development zone established under the provisions of
277-IC 6-1.1-12.5-5 in facilities and technologies used:
278-(1) in the deployment and transmission of broadband service;
279-(2) in advanced services that increase the availability of
280-broadband service;
281-(3) in advanced service; or
282-(4) under any combination of subdivisions (1), (2), or (3);
283-is exempt from property taxation as set forth under
284-IC 6-1.1-12.5-5.
285-(e) Upon conclusion of the certification process by the
286-department of local government finance under this section, the
287-centrally assessed telephone company or cable company (as defined
288-in section 2(15) of this chapter) shall produce and submit, not later
289-than July 1 of each assessment year, an annual report to the county
290-assessor that includes sufficient information necessary for the
291-county assessor or county auditor to identify the broadband
292-infrastructure investments that are eligible to be exempt from
293-property taxes.
294-(f) The county auditor shall reduce the department of local
295-government finance's certified values for each applicable state
296-assessed personal property record that qualifies for the exemption
297-prior to the certification of the county's net assessed values to the
298-department. This shall include the certified values for the centrally
299-assessed telephone company or cable company (as defined in
300-section 2(15) of this chapter.
301-SECTION 11. IC 6-1.1-11-4, AS AMENDED BY P.L.159-2020,
302-SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
303-UPON PASSAGE]: Sec. 4. (a) The exemption application referred to
304-in section 3 of this chapter is not required if the exempt property is
305-owned by the United States, the state, an agency of this state, or a
306-political subdivision (as defined in IC 36-1-2-13). However, this
307-subsection applies only when the property is used, and in the case of
308-HEA 1260 — CC 1 8
309-real property occupied, by the owner.
310-(b) The exemption application referred to in section 3 of this chapter
311-is not required if the exempt property is a cemetery:
312-(1) described by IC 6-1.1-2-7; or
313-(2) maintained by a township executive under IC 23-14-68.
314-(c) The exemption application referred to in section 3 of this chapter
315-is not required if the exempt property is owned by the bureau of motor
316-vehicles commission established under IC 9-14-9.
317-(d) The exemption application referred to in section 3 or 3.5 of this
318-chapter is not required if:
319-(1) the exempt property is:
320-(A) tangible property used for religious purposes described in
321-IC 6-1.1-10-21;
322-(B) tangible property owned by a church or religious society
323-used for educational purposes described in IC 6-1.1-10-16;
324-(C) other tangible property owned, occupied, and used by a
325-person for educational, literary, scientific, religious, or
326-charitable purposes described in IC 6-1.1-10-16; or
327-(D) other tangible property owned by a fraternity or sorority
328-(as defined in IC 6-1.1-10-24);
329-(2) the exemption application referred to in section 3 or 3.5 of this
330-chapter was filed properly at least once for a religious use under
331-IC 6-1.1-10-21, an educational, literary, scientific, religious, or
332-charitable use under IC 6-1.1-10-16, or use by a fraternity or
333-sorority under IC 6-1.1-10-24; and
334-(3) the property continues to meet the requirements for an
335-exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or
336-IC 6-1.1-10-24.
337-(e) If, after an assessment date, an exempt property is transferred or
338-its use is changed resulting in its ineligibility for an exemption under
339-IC 6-1.1-10, the county assessor shall terminate the exemption for the
340-next assessment date. However, if the property remains eligible for an
341-exemption under IC 6-1.1-10 following the transfer or change in use,
342-the exemption shall be left in place for that assessment date. For the
343-following assessment date, the person that obtained the exemption or
344-the current owner of the property, as applicable, shall, under section 3
345-of this chapter and except as provided in this section, file a certified
346-application in duplicate with the county assessor of the county in which
347-the property that is the subject of the exemption is located. In all cases,
348-the person that obtained the exemption or the current owner of the
349-property shall notify the county assessor for the county where the
350-tangible property is located of the change in ownership or use in the
351-year that the change occurs. The notice must be in the form prescribed
352-by the department of local government finance.
353-HEA 1260 — CC 1 9
354-(f) If the county assessor discovers that title to or use of property
355-granted an exemption under IC 6-1.1-10 has changed, the county
356-assessor shall notify the persons entitled to a tax statement under
357-IC 6-1.1-22-8.1 for the property of the change in title or use and
358-indicate that the county auditor will suspend the exemption for the
359-property until the persons provide the county assessor with an affidavit,
360-signed under penalties of perjury, that identifies the new owners or use
361-of the property and indicates whether the property continues to meet
362-the requirements for an exemption under IC 6-1.1-10. Upon receipt of
363-the affidavit, the county assessor shall reinstate the exemption under
364-IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund
365-of all or a part of a tax installment paid and any correction of error
366-under IC 6-1.1-15-12.1 must be filed not later than three (3) years after
367-the taxes are first due.
368-(g) This section shall not be construed to limit the authority of
369-the county property tax assessment board of appeals to review the
370-ongoing eligibility of a property for an exemption. A county
371-property tax assessment board of appeals shall disapprove an
372-exemption application in any year following the initial approval of
373-the application if the property is not eligible for an exemption.
374-SECTION 12. IC 6-1.1-12-1 IS REPEALED [EFFECTIVE
375-JANUARY 1, 2023]. Sec. 1. (a) The following definitions apply
376-throughout this section:
377-(1) "Installment loan" means a loan under which:
378-(A) a lender advances money for the purchase of:
379-(i) a mobile home that is not assessed as real property; or
380-(ii) a manufactured home that is not assessed as real
381-property; and
382-(B) a borrower repays the lender in installments in accordance
383-with the terms of an installment agreement.
384-(2) "Mortgage" means a lien against property that:
385-(A) an owner of the property grants to secure an obligation,
386-such as a debt, according to terms set forth in a written
387-instrument, such as a deed or a contract; and
388-(B) is extinguished upon payment or performance according
389-to the terms of the written instrument.
390-The term includes a reverse mortgage.
391-(b) Each year a person who is a resident of this state may receive a
392-deduction from the assessed value of:
393-(1) mortgaged real property, an installment loan financed mobile
394-home that is not assessed as real property, or an installment loan
395-financed manufactured home that is not assessed as real property,
396-with the mortgage or installment loan instrument recorded with
397-the county recorder's office, that the person owns;
398-HEA 1260 — CC 1 10
399-(2) real property, a mobile home that is not assessed as real
400-property, or a manufactured home that is not assessed as real
401-property that the person is buying under a contract, with the
402-contract or a memorandum of the contract recorded in the county
403-recorder's office, which provides that the person is to pay the
404-property taxes on the real property, mobile home, or manufactured
405-home; or
406-(3) real property, a mobile home that is not assessed as real
407-property, or a manufactured home that the person owns or is
408-buying on a contract described in subdivision (2) on which the
409-person has a home equity line of credit that is recorded in the
410-county recorder's office.
411-(c) Except as provided in section 40.5 of this chapter, the total
412-amount of the deduction which the person may receive under this
413-section for a particular year is:
414-(1) the balance of the mortgage or contract indebtedness
415-(including a home equity line of credit) on the assessment date of
416-that year;
417-(2) one-half (1/2) of the assessed value of the real property,
418-mobile home, or manufactured home; or
419-(3) three thousand dollars ($3,000);
420-whichever is least.
421-(d) A person who has sold real property, a mobile home not assessed
422-as real property, or a manufactured home not assessed as real property
423-to another person under a contract which provides that the contract
424-buyer is to pay the property taxes on the real property, mobile home, or
425-manufactured home may not claim the deduction provided under this
426-section with respect to that real property, mobile home, or
427-manufactured home.
428-(e) The person must:
429-(1) own the real property, mobile home, or manufactured home;
430-or
431-(2) be buying the real property, mobile home, or manufactured
432-home under contract;
433-on the date the statement is filed under section 2 of this chapter.
434-SECTION 13. IC 6-1.1-12-2 IS REPEALED [EFFECTIVE
435-JANUARY 1, 2023]. Sec. 2. (a) Except as provided in section 17.8 of
436-this chapter and subject to section 45 of this chapter, for a person to
437-qualify for the deduction provided by section 1 of this chapter a
438-statement must be filed under subsection (b) or (c). Regardless of the
439-manner in which a statement is filed, the mortgage, contract, or
440-memorandum (including a home equity line of credit) must be recorded
441-with the county recorder's office to qualify for a deduction under
442-section 1 of this chapter.
443-HEA 1260 — CC 1 11
444-(b) Subject to subsection (c), to apply for the deduction under
445-section 1 of this chapter with respect to real property, the person
446-recording the mortgage, home equity line of credit, contract, or
447-memorandum of the contract with the county recorder may file a
448-written statement with the county recorder containing the information
449-described in subsection (e)(1), (e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and
450-(e)(8). The statement must be prepared on the form prescribed by the
451-department of local government finance and be signed by the property
452-owner or contract purchaser under the penalties of perjury. The form
453-must have a place for the county recorder to insert the record number
454-and page where the mortgage, home equity line of credit, contract, or
455-memorandum of the contract is recorded. Upon receipt of the form and
456-the recording of the mortgage, home equity line of credit, contract, or
457-memorandum of the contract, the county recorder shall insert on the
458-form the record number and page where the mortgage, home equity line
459-of credit, contract, or memorandum of the contract is recorded and
460-forward the completed form to the county auditor. The county recorder
461-may not impose a charge for the county recorder's duties under this
462-subsection. The statement must be completed and dated in the calendar
463-year for which the person wishes to obtain the deduction and filed with
464-the county recorder on or before January 5 of the immediately
465-succeeding calendar year.
466-(c) With respect to:
467-(1) real property as an alternative to a filing under subsection (b);
468-or
469-(2) a mobile home that is not assessed as real property or a
470-manufactured home that is not assessed as real property;
471-to apply for a deduction under section 1 of this chapter, a person who
472-desires to claim the deduction may file a statement in duplicate, on
473-forms prescribed by the department of local government finance, with
474-the auditor of the county in which the real property, mobile home not
475-assessed as real property, or manufactured home not assessed as real
476-property is located. To obtain the deduction for a desired calendar year
477-in which property taxes are first due and payable, the statement must
478-be completed and dated in the immediately preceding calendar year
479-and filed with the county auditor on or before January 5 of the calendar
480-year in which the property taxes are first due and payable. The
481-statement may be filed in person or by mail. If mailed, the mailing must
482-be postmarked on or before the last day for filing. In addition to the
483-statement required by this subsection, a contract buyer who desires to
484-claim the deduction must submit a copy of the recorded contract or
485-recorded memorandum of the contract, which must contain a legal
486-description sufficient to meet the requirements of IC 6-1.1-5, with the
487-first statement that the buyer files under this section with respect to a
488-HEA 1260 — CC 1 12
489-particular parcel of real property.
490-(d) Upon receipt of:
491-(1) the statement under subsection (b); or
492-(2) the statement under subsection (c) and the recorded contract
493-or recorded memorandum of the contract;
494-the county auditor shall assign a separate description and identification
495-number to the parcel of real property being sold under the contract.
496-(e) The statement referred to in subsections (b) and (c) must be
497-verified under penalties for perjury. The statement must contain the
498-following information:
499-(1) The balance of the person's mortgage, home equity line of
500-credit, or contract indebtedness that is recorded in the county
501-recorder's office on the assessment date of the year for which the
502-deduction is claimed.
503-(2) The assessed value of the real property, mobile home, or
504-manufactured home.
505-(3) The full name and complete residence address of the person
506-and of the mortgagee or contract seller.
507-(4) The name and residence of any assignee or bona fide owner or
508-holder of the mortgage, home equity line of credit, or contract, if
509-known, and if not known, the person shall state that fact.
510-(5) The record number and page where the mortgage, contract, or
511-memorandum of the contract is recorded.
512-(6) A brief description of the real property, mobile home, or
513-manufactured home which is encumbered by the mortgage or
514-home equity line of credit or sold under the contract.
515-(7) If the person is not the sole legal or equitable owner of the real
516-property, mobile home, or manufactured home, the exact share of
517-the person's interest in it.
518-(8) The name of any other county in which the person has applied
519-for a deduction under this section and the amount of deduction
520-claimed in that application.
521-(f) The authority for signing a deduction application filed under this
522-section may not be delegated by the real property, mobile home, or
523-manufactured home owner or contract buyer to any person except upon
524-an executed power of attorney. The power of attorney may be contained
525-in the recorded mortgage, contract, or memorandum of the contract, or
526-in a separate instrument.
527-(g) A closing agent (as defined in section 43(a)(2) of this chapter)
528-is not liable for any damages claimed by the property owner or contract
529-purchaser because of:
530-(1) the closing agent's failure to provide the written statement
531-described in subsection (b);
532-(2) the closing agent's failure to file the written statement
533-HEA 1260 — CC 1 13
534-described in subsection (b);
535-(3) any omission or inaccuracy in the written statement described
536-in subsection (b) that is filed with the county recorder by the
537-closing agent; or
538-(4) any determination made with respect to a property owner's or
539-contract purchaser's eligibility for the deduction under section 1
540-of this chapter.
541-(h) The county recorder may not refuse to record a mortgage,
542-contract, or memorandum because the written statement described in
543-subsection (b):
544-(1) is not included with the mortgage, home equity line of credit,
545-contract, or memorandum of the contract;
546-(2) does not contain the signatures required by subsection (b);
547-(3) does not contain the information described in subsection (e);
548-or
549-(4) is otherwise incomplete or inaccurate.
550-(i) The form prescribed by the department of local government
551-finance under subsection (b) and the instructions for the form must
552-both include a statement:
553-(1) that explains that a person is not entitled to a deduction under
554-section 1 of this chapter unless the person has a balance on the
555-person's mortgage or contract indebtedness that is recorded in the
556-county recorder's office (including any home equity line of credit
557-that is recorded in the county recorder's office) that is the basis for
558-the deduction; and
559-(2) that specifies the penalties for perjury.
560-(j) The department of local government finance shall develop a
561-notice:
562-(1) that must be displayed in a place accessible to the public in
563-the office of each county auditor;
564-(2) that includes the information described in subsection (i); and
565-(3) that explains that the form prescribed by the department of
566-local government finance to claim the deduction under section 1
567-of this chapter must be signed by the property owner or contract
568-purchaser under the penalties of perjury.
569-SECTION 14. IC 6-1.1-12-3 IS REPEALED [EFFECTIVE
570-JANUARY 1, 2023]. Sec. 3. An individual may claim the deduction
571-provided by section 1 of this chapter for the assessment date in a year
572-in the manner prescribed in section 4 of this chapter if during the filing
573-period prescribed in section 2 of this chapter that applies to the
574-assessment date the individual was:
575-(1) a member of the United States armed forces; and
576-(2) away from the county of his residence as a result of military
577-service.
578-HEA 1260 — CC 1 14
579-SECTION 15. IC 6-1.1-12-4 IS REPEALED [EFFECTIVE
580-JANUARY 1, 2023]. Sec. 4. (a) An individual who satisfies the
581-requirements of section 3 of this chapter may file a claim for a
582-deduction, or deductions, provided by section 1 of this chapter during
583-the year following the year in which the individual is discharged from
584-military service. The individual shall file the claim, on the forms
585-prescribed for claiming a deduction under section 2 of this chapter,
586-with the auditor of the county in which the real property is located. The
587-claim shall specify the particular year, or years, for which the deduction
588-is claimed. The individual shall attach to the claim an affidavit which
589-states the facts concerning the individual's absence as a member of the
590-United States armed forces.
591-(b) The county property tax assessment board of appeals shall
592-examine the individual's claim and shall determine the amount of
593-deduction, or deductions, the individual is entitled to and the year, or
594-years, for which deductions are due. Based on the board's
595-determination, the county auditor shall calculate the excess taxes paid
596-by the individual and shall refund the excess to the individual from
597-funds not otherwise appropriated. The county auditor shall issue, and
598-the county treasurer shall pay, a warrant for the amount, if any, to
599-which the individual is entitled.
600-SECTION 16. IC 6-1.1-12-5 IS REPEALED [EFFECTIVE
601-JANUARY 1, 2023]. Sec. 5. A county auditor shall determine the
602-amount of the deduction provided by section 1 of this chapter that an
603-individual is entitled to and shall make an allowance for the deduction
604-without a claim being filed if:
605-(1) the county auditor determines that the individual satisfies the
606-requirements of section 3 of this chapter; and
607-(2) the individual is a resident of, and the real property is located
608-in, the county that the auditor serves.
609-SECTION 17. IC 6-1.1-12-6 IS REPEALED [EFFECTIVE
610-JANUARY 1, 2023]. Sec. 6. (a) The auditor of a county (referred to in
611-this section as the "first county") with whom a deduction application is
612-filed under section 2 of this chapter shall immediately prepare and
613-transmit a copy of the application to the auditor of any other county
614-(referred to in this section as the "second county") if:
615-(1) the residence of the applicant is located in the second county;
616-or
617-(2) the applicant has applied for a deduction under section 2 of
618-this chapter in the second county.
619-(b) The county property tax assessment board of appeals of the
620-second county shall note on the copy of the application either:
621-(1) the amount of the deduction provided under section 1 of this
622-chapter that has been granted in the second county; or
623-HEA 1260 — CC 1 15
624-(2) that no deduction application has been filed under section 2 of
625-this chapter in the second county.
626-The board shall then return the copy to the auditor of the first county.
627-(c) The county property tax assessment board of appeals of the first
628-county shall then take appropriate action on the application. The board
629-may not grant a deduction provided under section 1 of this chapter in
630-an amount which will exceed the difference between the amount
631-granted in any other county and the maximum amount permitted the
632-applicant under section 1 of this chapter.
633-SECTION 18. IC 6-1.1-12-7 IS REPEALED [EFFECTIVE
634-JANUARY 1, 2023]. Sec. 7. Each year, the county auditor shall
635-ascertain if more than one (1) application has been filed by the same
636-person. The county auditor shall take appropriate action to grant the
637-deductions provided under section 1 of this chapter in amounts that do
638-not exceed the maximum allowed each person under section 1 of this
639-chapter.
640-SECTION 19. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
5974+[EFFECTIVE JULY 1, 2022]: Sec. 25.5. The department of local
5975+government finance shall notify a company subject to taxation
5976+under this chapter if any of the company's property that was
5977+previously assessed by the department of local government finance
5978+under this chapter will instead be assessed by the township
5979+EH 1260—LS 6580/DI 134 138
5980+assessor, or the county assessor if there is not a township assessor
5981+for the township, under this chapter.".
5982+Page 3, line 16, delete "JULY 1, 2022]:" and insert "UPON
5983+PASSAGE]:".
5984+Page 6, between lines 19 and 20, begin a new paragraph and insert:
5985+"SECTION 11. IC 6-1.1-12-9, AS AMENDED BY P.L.159-2020,
6415986 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6425987 JULY 1, 2022]: Sec. 9. (a) An individual may obtain a deduction from
6435988 the assessed value of the individual's real property, or mobile home or
6445989 manufactured home which is not assessed as real property, if:
6455990 (1) the individual is at least sixty-five (65) years of age on or
6465991 before December 31 of the calendar year preceding the year in
6475992 which the deduction is claimed;
6485993 (2) for assessment dates before January 1, 2020, the combined
6495994 adjusted gross income (as defined in Section 62 of the Internal
6505995 Revenue Code) of:
6515996 (A) the individual and the individual's spouse; or
6525997 (B) the individual and all other individuals with whom:
6535998 (i) the individual shares ownership; or
6545999 (ii) the individual is purchasing the property under a
6556000 contract;
6566001 as joint tenants or tenants in common;
6576002 for the calendar year preceding the year in which the deduction is
6586003 claimed did not exceed twenty-five thousand dollars ($25,000);
6596004 (3) for assessment dates after December 31, 2019:
6606005 (A) the individual had, in the case of an individual who filed
6616006 a single return, adjusted gross income (as defined in Section
6626007 62 of the Internal Revenue Code) not exceeding thirty
6636008 thousand dollars ($30,000);
6646009 (B) the individual had, in the case of an individual who filed
6656010 a joint income tax return with the individual's spouse,
6666011 combined adjusted gross income (as defined in Section 62 of
6676012 the Internal Revenue Code) not exceeding forty thousand
668-HEA 1260 — CC 1 16
6696013 dollars ($40,000); or
6706014 (C) the combined adjusted gross income (as defined in Section
6716015 62 of the Internal Revenue Code) of the individual and all
6726016 other individuals with whom:
6736017 (i) the individual shares ownership; or
6746018 (ii) the individual is purchasing the property under a
6756019 contract;
6766020 as joint tenants or tenants in common did not exceed forty
6776021 thousand dollars ($40,000);
6022+EH 1260—LS 6580/DI 134 139
6786023 for the calendar year preceding by two (2) years the calendar year
6796024 in which the property taxes are first due and payable;
6806025 (4) the individual has owned the real property, mobile home, or
6816026 manufactured home for at least one (1) year before claiming the
6826027 deduction; or the individual has been buying the real property,
6836028 mobile home, or manufactured home under a contract that
6846029 provides that the individual is to pay the property taxes on the real
6856030 property, mobile home, or manufactured home for at least one (1)
6866031 year before claiming the deduction, and the contract or a
6876032 memorandum of the contract is recorded in the county recorder's
6886033 office;
6896034 (5) for assessment dates:
6906035 (A) before January 1, 2020, the individual and any individuals
6916036 covered by subdivision (2)(B) reside on the real property,
6926037 mobile home, or manufactured home; or
6936038 (B) after December 31, 2019, the individual and any
6946039 individuals covered by subdivision (3)(C) reside on the real
6956040 property, mobile home, or manufactured home;
6966041 (6) except as provided in subsection (i), the assessed value of the
6976042 real property, mobile home, or manufactured home does not
698-exceed two hundred forty thousand dollars ($200,000).
699-($240,000).
6043+exceed two hundred thousand dollars ($200,000).
7006044 (7) the individual receives no other property tax deduction for the
7016045 year in which the deduction is claimed, except the deductions
7026046 provided by sections 1, 37, (for assessment dates after February
7036047 28, 2008) 37.5, and 38 of this chapter; and
7046048 (8) the person:
7056049 (A) owns the real property, mobile home, or manufactured
7066050 home; or
7076051 (B) is buying the real property, mobile home, or manufactured
7086052 home under contract;
7096053 on the date the statement required by section 10.1 of this chapter
7106054 is filed.
7116055 (b) Except as provided in subsection (h), in the case of real property,
7126056 an individual's deduction under this section equals the lesser of:
713-HEA 1260 — CC 1 17
7146057 (1) one-half (1/2) of the assessed value of the real property; or
7156058 (2) fourteen thousand dollars ($14,000).
7166059 (c) Except as provided in subsection (h) and section 40.5 of this
7176060 chapter, in the case of a mobile home that is not assessed as real
7186061 property or a manufactured home which is not assessed as real
7196062 property, an individual's deduction under this section equals the lesser
7206063 of:
7216064 (1) one-half (1/2) of the assessed value of the mobile home or
6065+EH 1260—LS 6580/DI 134 140
7226066 manufactured home; or
7236067 (2) fourteen thousand dollars ($14,000).
7246068 (d) An individual may not be denied the deduction provided under
7256069 this section because the individual is absent from the real property,
7266070 mobile home, or manufactured home while in a nursing home or
7276071 hospital.
7286072 (e) For purposes of this section, if real property, a mobile home, or
7296073 a manufactured home is owned by:
7306074 (1) tenants by the entirety;
7316075 (2) joint tenants; or
7326076 (3) tenants in common;
7336077 only one (1) deduction may be allowed. However, the age requirement
7346078 is satisfied if any one (1) of the tenants is at least sixty-five (65) years
7356079 of age.
7366080 (f) A surviving spouse is entitled to the deduction provided by this
7376081 section if:
7386082 (1) the surviving spouse is at least sixty (60) years of age on or
7396083 before December 31 of the calendar year preceding the year in
7406084 which the deduction is claimed;
7416085 (2) the surviving spouse's deceased husband or wife was at least
7426086 sixty-five (65) years of age at the time of a death;
7436087 (3) the surviving spouse has not remarried; and
7446088 (4) the surviving spouse satisfies the requirements prescribed in
7456089 subsection (a)(2) through (a)(8).
7466090 (g) An individual who has sold real property to another person
7476091 under a contract that provides that the contract buyer is to pay the
7486092 property taxes on the real property may not claim the deduction
7496093 provided under this section against that real property.
7506094 (h) In the case of tenants covered by subsection (a)(2)(B) or
7516095 (a)(3)(C), if all of the tenants are not at least sixty-five (65) years of
7526096 age, the deduction allowed under this section shall be reduced by an
7536097 amount equal to the deduction multiplied by a fraction. The numerator
7546098 of the fraction is the number of tenants who are not at least sixty-five
7556099 (65) years of age, and the denominator is the total number of tenants.
7566100 (i) For purposes of determining the assessed value of the real
7576101 property, mobile home, or manufactured home under subsection (a)(6)
758-HEA 1260 — CC 1 18
7596102 for an individual who has received a deduction under this section in a
7606103 particular previous year, increases in assessed value that occur after
7616104 the later of:
7626105 (1) December 31, 2019; or
7636106 (2) the first year that the individual has received the deduction;
7646107 are not considered unless the increase in assessed value is attributable
6108+EH 1260—LS 6580/DI 134 141
7656109 to physical improvements to the property. substantial renovation or
7666110 new improvements. Where there is an increase in assessed value
7676111 for purposes of the deduction under this section, the assessor shall
7686112 provide a report to the county auditor describing the substantial
7696113 renovation or new improvements, if any, that were made to the
7706114 property prior to the increase in assessed value.
771-SECTION 20. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
6115+SECTION 12. IC 6-1.1-12-14, AS AMENDED BY P.L.159-2020,
7726116 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7736117 JULY 1, 2022]: Sec. 14. (a) Except as provided in subsection (c) and
7746118 except as provided in section 40.5 of this chapter, an individual may
7756119 have the sum of fourteen thousand dollars ($14,000) deducted from the
7766120 assessed value of the real property, mobile home not assessed as real
7776121 property, or manufactured home not assessed as real property that the
7786122 individual owns (or the real property, mobile home not assessed as real
7796123 property, or manufactured home not assessed as real property that the
7806124 individual is buying under a contract that provides that the individual
7816125 is to pay property taxes on the real property, mobile home, or
7826126 manufactured home if the contract or a memorandum of the contract is
7836127 recorded in the county recorder's office) if:
7846128 (1) the individual served in the military or naval forces of the
7856129 United States for at least ninety (90) days;
7866130 (2) the individual received an honorable discharge;
7876131 (3) the individual either:
7886132 (A) has a total disability; or
7896133 (B) is at least sixty-two (62) years old and has a disability of at
7906134 least ten percent (10%);
7916135 (4) the individual's disability is evidenced by:
7926136 (A) a pension certificate or an award of compensation issued
7936137 by the United States Department of Veterans Affairs; or
7946138 (B) a certificate of eligibility issued to the individual by the
7956139 Indiana department of veterans' affairs after the Indiana
7966140 department of veterans' affairs has determined that the
7976141 individual's disability qualifies the individual to receive a
7986142 deduction under this section; and
7996143 (5) the individual:
8006144 (A) owns the real property, mobile home, or manufactured
8016145 home; or
8026146 (B) is buying the real property, mobile home, or manufactured
803-HEA 1260 — CC 1 19
8046147 home under contract;
8056148 on the date the statement required by section 15 of this chapter is
8066149 filed.
8076150 (b) Except as provided in subsections (c) and (d), the surviving
6151+EH 1260—LS 6580/DI 134 142
8086152 spouse of an individual may receive the deduction provided by this
8096153 section if:
8106154 (1) the individual satisfied the requirements of subsection (a)(1)
8116155 through (a)(4) at the time of death; or
8126156 (2) the individual:
8136157 (A) was killed in action;
8146158 (B) died while serving on active duty in the military or naval
8156159 forces of the United States; or
8166160 (C) died while performing inactive duty training in the military
8176161 or naval forces of the United States; and
8186162 the surviving spouse satisfies the requirement of subsection (a)(5) at
8196163 the time the deduction statement is filed. The surviving spouse is
8206164 entitled to the deduction regardless of whether the property for which
8216165 the deduction is claimed was owned by the deceased veteran or the
8226166 surviving spouse before the deceased veteran's death.
8236167 (c) Except as provided in subsection (f), no one is entitled to the
8246168 deduction provided by this section if the assessed value of the
8256169 individual's Indiana real property, Indiana mobile home not assessed as
8266170 real property, and Indiana manufactured home not assessed as real
8276171 property, as shown by the tax duplicate, exceeds the assessed value
8286172 limit specified in subsection (d).
8296173 (d) Except as provided in subsection (f), for the:
8306174 (1) January 1, 2017, January 1, 2018, and January 1, 2019,
8316175 assessment dates, the assessed value limit for purposes of
8326176 subsection (c) is one hundred seventy-five thousand dollars
8336177 ($175,000); and
8346178 (2) January 1, 2020, assessment date and for each assessment date
8356179 thereafter, the assessed value limit for purposes of subsection (c)
8366180 is two hundred thousand dollars ($200,000).
8376181 (e) An individual who has sold real property, a mobile home not
8386182 assessed as real property, or a manufactured home not assessed as real
8396183 property to another person under a contract that provides that the
8406184 contract buyer is to pay the property taxes on the real property, mobile
8416185 home, or manufactured home may not claim the deduction provided
8426186 under this section against that real property, mobile home, or
8436187 manufactured home.
8446188 (f) For purposes of determining the assessed value of the real
8456189 property, mobile home, or manufactured home under subsection (d) for
8466190 an individual who has received a deduction under this section in a
8476191 particular previous year, increases in assessed value that occur after
848-HEA 1260 — CC 1 20
8496192 the later of:
8506193 (1) December 31, 2019; or
6194+EH 1260—LS 6580/DI 134 143
8516195 (2) the first year that the individual has received the deduction;
8526196 are not considered unless the increase in assessed value is attributable
8536197 to physical improvements to the property. substantial renovation or
8546198 new improvements. Where there is an increase in assessed value
8556199 for purposes of the deduction under this section, the assessor shall
8566200 provide a report to the county auditor describing the substantial
8576201 renovation or new improvements, if any, that were made to the
858-property prior to the increase in assessed value.
859-SECTION 21. IC 6-1.1-12-17.8, AS AMENDED BY P.L.257-2019,
860-SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
861-JANUARY 1, 2023]: Sec. 17.8. (a) An individual who receives a
862-deduction provided under section 1, 9, 11, 13, 14, 16, 17.4 (before its
863-expiration), or 37 of this chapter in a particular year and who remains
864-eligible for the deduction in the following year is not required to file a
865-statement to apply for the deduction in the following year. However, for
866-purposes of a deduction under section 37 of this chapter, the county
867-auditor may, in the county auditor's discretion, terminate the deduction
868-for assessment dates after January 15, 2012, if the individual does not
869-comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
870-1, 2015), as determined by the county auditor, before January 1, 2013.
871-Before the county auditor terminates the deduction because the
872-taxpayer claiming the deduction did not comply with the requirement
873-in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
874-2013, the county auditor shall mail notice of the proposed termination
875-of the deduction to:
6202+property prior to the increase in assessed value.".
6203+Page 6, line 30, delete "JULY" and insert "UPON PASSAGE].".
6204+Page 6, line 31, delete "1, 2022].".
6205+Page 6, line 41, delete "JULY" and insert "UPON PASSAGE].".
6206+Page 6, line 42, delete "1, 2022].".
6207+Page 8, line 3, delete "JULY" and insert "UPON PASSAGE].".
6208+Page 8, line 4, delete "1, 2022].".
6209+Page 8, line 24, delete "JULY" and insert "UPON PASSAGE]:".
6210+Page 8, line 25, delete "1, 2022]:".
6211+Page 8, line 33, delete "value." and insert "value, and the assessing
6212+official has the burden to present probative evidence sufficient to
6213+substantiate the true tax value.".
6214+Page 23, between lines 12 and 13, begin a new paragraph and insert:
6215+"SECTION 25. IC 6-1.1-20.6-8.5, AS AMENDED BY
6216+P.L.159-2020, SECTION 43, IS AMENDED TO READ AS
6217+FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 8.5. (a) This section
6218+applies to an individual who:
6219+(1) qualified for a standard deduction granted under
6220+IC 6-1.1-12-37 for the individual's homestead property in the
6221+immediately preceding calendar year (or was married at the time
6222+of death to a deceased spouse who qualified for a standard
6223+deduction granted under IC 6-1.1-12-37 for the individual's
6224+homestead property in the immediately preceding calendar year);
6225+(2) qualifies for a standard deduction granted under
6226+IC 6-1.1-12-37 for the same homestead property in the current
6227+calendar year;
6228+(3) is or will be at least sixty-five (65) years of age on or before
6229+December 31 of the calendar year immediately preceding the
6230+current calendar year; and
6231+(4) had:
6232+(A) in the case of an individual who filed a single return,
6233+adjusted gross income (as defined in Section 62 of the Internal
6234+Revenue Code) not exceeding thirty thousand dollars
6235+($30,000); or
6236+(B) in the case of an individual who filed a joint income tax
6237+EH 1260—LS 6580/DI 134 144
6238+return with the individual's spouse, combined adjusted gross
6239+income (as defined in Section 62 of the Internal Revenue
6240+Code) not exceeding forty thousand dollars ($40,000);
6241+for the calendar year preceding by two (2) years the calendar year
6242+in which property taxes are first due and payable.
6243+(b) Except as provided in subsection (g), this section does not apply
6244+if:
6245+(1) for an individual who received a credit under this section
6246+before January 1, 2020, the gross assessed value of the homestead
6247+on the assessment date for which property taxes are imposed is at
6248+least two hundred thousand dollars ($200,000); or
6249+(2) for an individual who initially applies for a credit under this
6250+section after December 31, 2019, the assessed value of the
6251+individual's Indiana real property is at least two hundred thousand
6252+dollars ($200,000).
6253+(c) An individual is entitled to an additional credit under this section
6254+for property taxes first due and payable for a calendar year on a
6255+homestead if:
6256+(1) the individual and the homestead qualify for the credit under
6257+subsection (a) for the calendar year;
6258+(2) the homestead is not disqualified for the credit under
6259+subsection (b) for the calendar year; and
6260+(3) the filing requirements under subsection (e) are met.
6261+(d) The amount of the credit is equal to the greater of zero (0) or the
6262+result of:
6263+(1) the property tax liability first due and payable on the
6264+homestead property for the calendar year; minus
6265+(2) the result of:
6266+(A) the property tax liability first due and payable on the
6267+qualified homestead property for the immediately preceding
6268+year after the application of the credit granted under this
6269+section for that year; multiplied by
6270+(B) one and two hundredths (1.02).
6271+However, property tax liability imposed on any improvements to or
6272+expansion of the homestead property after the assessment date for
6273+which property tax liability described in subdivision (2) was imposed
6274+shall not be considered in determining the credit granted under this
6275+section in the current calendar year.
6276+(e) Applications for a credit under this section shall be filed in the
6277+manner provided for an application for a deduction under
6278+IC 6-1.1-12-9. However, an individual who remains eligible for the
6279+credit in the following year is not required to file a statement to apply
6280+EH 1260—LS 6580/DI 134 145
6281+for the credit in the following year. An individual who receives a credit
6282+under this section in a particular year and who becomes ineligible for
6283+the credit in the following year shall notify the auditor of the county in
6284+which the homestead is located of the individual's ineligibility not later
6285+than sixty (60) days after the individual becomes ineligible.
6286+(f) The auditor of each county shall, in a particular year, apply a
6287+credit provided under this section to each individual who received the
6288+credit in the preceding year unless the auditor determines that the
6289+individual is no longer eligible for the credit.
6290+(g) For purposes of determining the:
6291+(1) assessed value of the homestead on the assessment date for
6292+which property taxes are imposed under subsection (b)(1); or
6293+(2) assessed value of the individual's Indiana real property under
6294+subsection (b)(2);
6295+for an individual who has received a credit under this section in a
6296+particular previous year, increases in assessed value that occur after
6297+the later of December 31, 2019, or the first year that the individual has
6298+received the credit are not considered unless the increase in assessed
6299+value is attributable to physical improvements to the property.
6300+substantial renovation or new improvements. Where there is an
6301+increase in assessed value for purposes of the credit under this
6302+section, the assessor shall provide a report to the county auditor
6303+describing the substantial renovation or new improvements, if any,
6304+that were made to the property prior to the increase in assessed
6305+value.".
6306+Page 94, after line 5, begin a new paragraph and insert:
6307+"SECTION 51. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
6308+SECTION 339, IS AMENDED TO READ AS FOLLOWS
6309+[EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
6310+construction or reconstruction of a regulated drain, the county surveyor
6311+determines that:
6312+(1) the proposed drain will cross a pipeline, cable, or similar
6313+equipment of a public utility; and
6314+(2) the equipment will interfere with the proper operation of the
6315+drain;
6316+the county surveyor shall include in the county surveyor's plans the
6317+relocation requirements of the equipment. The county surveyor shall,
6318+by registered mail or certified mail, send a copy of the requirements
6319+to the public utility owning the equipment.
6320+(b) If requested by the public utility, the county surveyor shall meet
6321+with the public utility at a time and place to be fixed by the county
6322+surveyor and hear objections to the requirements. After the hearing, the
6323+EH 1260—LS 6580/DI 134 146
6324+county surveyor may change the requirements as justice may require.
6325+(c) If the board finds that the relocation of a pipeline, cable, or
6326+similar equipment owned by a public utility is necessary in the
6327+construction or reconstruction of a regulated drain, the cost of
6328+relocation shall be paid by the public utility.
6329+SECTION 52. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
6330+IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
6331+apply to taxable years beginning after December 31, 2022.
6332+(b) This SECTION expires July 1, 2025.
6333+SECTION 53. [EFFECTIVE UPON PASSAGE] (a) For the
6334+biennium beginning July 1, 2021, and ending June 30, 2023, the
6335+budget agency shall augment from the state general fund the
6336+amount appropriated for the secretary of state's administration
6337+fund by an amount not to exceed three million two hundred
6338+thousand dollars ($3,200,000), the amount necessary to meet the
6339+secretary of state's obligation for election security consultant
6340+services.
6341+(b) For the biennium beginning July 1, 2021, and ending June
6342+30, 2023, if the office of management and budget determines that
6343+funds appropriated for the career accelerator fund in P.L.165-2021
6344+are an ineligible use of funds under the United States Treasury's
6345+guidance on the American Rescue Plan Act of 2021, then the
6346+budget agency shall augment from the state general fund the
6347+amount appropriated for the career accelerator fund in
6348+P.L.165-2021 by an amount not to exceed ten million dollars
6349+($10,000,000).
6350+(c) For the state fiscal year:
6351+(1) beginning July 1, 2021, and ending June 30, 2022; and
6352+(2) beginning July 1, 2022, and ending June 30, 2023;
6353+the budget agency may augment from the state general fund as
6354+necessary the amounts appropriated for local law enforcement
6355+training grants in P.L.165-2021 by an amount not to exceed the
6356+amount necessary to fully fund the grants awarded by the criminal
6357+justice institute during each state fiscal year.
6358+(d) This SECTION expires July 1, 2024.
6359+EH 1260—LS 6580/DI 134 147
6360+SECTION 54. An emergency is declared for this act.".
6361+Renumber all SECTIONS consecutively.
6362+and when so amended that said bill do pass.
6363+(Reference is to HB 1260 as introduced).
6364+BROWN T
6365+Committee Vote: yeas 19, nays 0.
6366+_____
6367+HOUSE MOTION
6368+Mr. Speaker: I move that House Bill 1260 be amended to read as
6369+follows:
6370+Page 3, line 38, after "church" insert "or religious society".
6371+Page 3, line 40, delete "particular".
6372+Page 4, line 1, after "church" insert "or religious society".
6373+Page 4, line 2, after "church" insert "or religious society".
6374+Page 4, line 3, delete "under this section" and insert "after the five
6375+(5) year period described in subdivision (1)".
6376+Page 4, line 7, after "church" insert "or religious society".
6377+Page 4, line 9, delete "church." and insert "church or religious
6378+society.".
6379+(Reference is to HB 1260 as printed January 24, 2022.)
6380+THOMPSON
6381+_____
6382+COMMITTEE REPORT
6383+Madam President: The Senate Committee on Appropriations, to
6384+which was referred House Bill No. 1260, has had the same under
6385+consideration and begs leave to report the same back to the Senate with
6386+the recommendation that said bill be AMENDED as follows:
6387+Page 1, delete lines 12 through 15, begin a new paragraph and
6388+insert:
6389+"SECTION 2. IC 4-12-18-4, AS ADDED BY P.L.64-2021,
6390+SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6391+JULY 1, 2022]: Sec. 4. (a) There is created the economic stimulus
6392+fund. Within the economic stimulus fund the auditor of state shall
6393+EH 1260—LS 6580/DI 134 148
6394+create a separate account for each separate federal stimulus legislation
6395+enacted. All discretionary funds received by the state must be deposited
6396+in the corresponding account within the economic stimulus fund unless
6397+prohibited by federal law.
6398+(b) The economic stimulus fund is separate from the state general
6399+fund and all other state funds and accounts.".
6400+Page 2, delete lines 1 through 8.
6401+Page 5, delete lines 40 through 42, begin a new paragraph and
6402+insert:
6403+"SECTION 8. IC 6-1.1-8-25.5 IS ADDED TO THE INDIANA
6404+CODE AS A NEW SECTION TO READ AS FOLLOWS
6405+[EFFECTIVE JULY 1, 2022]: Sec. 25.5. (a) A township assessor or
6406+county assessor (whichever is applicable) shall notify the
6407+department of local government finance of all new fixed property
6408+that the township assessor, or the county assessor if there is no
6409+township assessor for the township, will begin assessing under
6410+section 24 of this chapter and the assessment date on which the
6411+township assessor or county assessor will begin assessing the new
6412+fixed property under section 24 of this chapter.
6413+(b) The department of local government finance shall notify a
6414+company subject to taxation under this chapter if any of the
6415+company's property that was previously assessed by the
6416+department of local government finance under this chapter will
6417+instead be assessed by the township assessor, or the county assessor
6418+if there is not a township assessor for the township, under this
6419+chapter.".
6420+Page 6, delete lines 1 through 6, begin a new paragraph and insert:
6421+"SECTION 9. IC 6-1.1-8-27, AS AMENDED BY P.L.148-2015,
6422+SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6423+JULY 1, 2022]: Sec. 27. (a) On or before July 1, for years ending
6424+before January 1, 2017, and on or before June 15 for years beginning
6425+after December 31, 2016, the department of local government finance
6426+shall certify to the county assessor and the county auditor of each
6427+county the distributable property assessed values which the department
6428+determines are distributable to the taxing districts of the county. In
6429+addition, if a public utility company has appealed the department of
6430+local government finance's assessment of the company's distributable
6431+property, the department shall notify the county auditor of the appeal.
6432+(b) The county assessor shall review the department of local
6433+government finance's certification under subsection (a) to determine if
6434+any of a public utility company's property which has a definite situs in
6435+the county has been omitted. The county auditor shall enter for taxation
6436+EH 1260—LS 6580/DI 134 149
6437+the assessed valuation of a public utility company's distributable
6438+property which the department distributes to a taxing district of the
6439+county.
6440+(c) The county assessor may exempt designated infrastructure
6441+development zone broadband assets (as defined IC 6-1.1-12.5-1).
6442+This includes the eligible broadband infrastructure assets located
6443+in a designated infrastructure development zone of a centrally
6444+assessed telephone company or cable company (as defined in
6445+IC 6-1.1-8-2 (15)).
6446+(d) A centrally assessed telephone company or cable company
6447+(as defined in section 2(15) of this chapter) that makes eligible
6448+infrastructure investments in a designated infrastructure
6449+development zone established under the provisions of
6450+IC 6-1.1-12.5-5 in facilities and technologies used:
6451+(1) in the deployment and transmission of broadband service;
6452+(2) in advanced services that increase the availability of
6453+broadband service;
6454+(3) in advanced service; or
6455+(4) under any combination of subdivisions (1), (2), or (3);
6456+is exempt from property taxation as set forth under
6457+IC 6-1.1-12.5-5.
6458+(e) Upon conclusion of the certification process by the
6459+department of local government finance under this section, the
6460+centrally assessed telephone company or cable company (as defined
6461+in section 2(15) of this chapter) shall produce and submit, not later
6462+than July 1 of each assessment year, an annual report to the county
6463+assessor that includes sufficient information necessary for county
6464+assessor or county auditor to identify the broadband infrastructure
6465+investments that are eligible to be exempt from property taxes.
6466+(f) The county auditor shall reduce the department of local
6467+government finance's certified values for each applicable state
6468+assessed personal property record that qualifies for the exemption
6469+prior to the certification of the county's net assessed values to the
6470+department. This shall include the certified values for the centrally
6471+assessed telephone company or cable company (as defined in
6472+section 2(15) of this chapter.".
6473+Page 7, delete lines 36 through 42, begin a new paragraph and
6474+insert:
6475+"SECTION 10. IC 6-1.1-12-1 IS REPEALED [EFFECTIVE
6476+JANUARY 1, 2023]. Sec. 1. (a) The following definitions apply
6477+throughout this section:
6478+(1) "Installment loan" means a loan under which:
6479+EH 1260—LS 6580/DI 134 150
6480+(A) a lender advances money for the purchase of:
6481+(i) a mobile home that is not assessed as real property; or
6482+(ii) a manufactured home that is not assessed as real
6483+property; and
6484+(B) a borrower repays the lender in installments in accordance
6485+with the terms of an installment agreement.
6486+(2) "Mortgage" means a lien against property that:
6487+(A) an owner of the property grants to secure an obligation,
6488+such as a debt, according to terms set forth in a written
6489+instrument, such as a deed or a contract; and
6490+(B) is extinguished upon payment or performance according
6491+to the terms of the written instrument.
6492+The term includes a reverse mortgage.
6493+(b) Each year a person who is a resident of this state may receive a
6494+deduction from the assessed value of:
6495+(1) mortgaged real property, an installment loan financed mobile
6496+home that is not assessed as real property, or an installment loan
6497+financed manufactured home that is not assessed as real property,
6498+with the mortgage or installment loan instrument recorded with
6499+the county recorder's office, that the person owns;
6500+(2) real property, a mobile home that is not assessed as real
6501+property, or a manufactured home that is not assessed as real
6502+property that the person is buying under a contract, with the
6503+contract or a memorandum of the contract recorded in the county
6504+recorder's office, which provides that the person is to pay the
6505+property taxes on the real property, mobile home, or manufactured
6506+home; or
6507+(3) real property, a mobile home that is not assessed as real
6508+property, or a manufactured home that the person owns or is
6509+buying on a contract described in subdivision (2) on which the
6510+person has a home equity line of credit that is recorded in the
6511+county recorder's office.
6512+(c) Except as provided in section 40.5 of this chapter, the total
6513+amount of the deduction which the person may receive under this
6514+section for a particular year is:
6515+(1) the balance of the mortgage or contract indebtedness
6516+(including a home equity line of credit) on the assessment date of
6517+that year;
6518+(2) one-half (1/2) of the assessed value of the real property,
6519+mobile home, or manufactured home; or
6520+(3) three thousand dollars ($3,000);
6521+whichever is least.
6522+EH 1260—LS 6580/DI 134 151
6523+(d) A person who has sold real property, a mobile home not assessed
6524+as real property, or a manufactured home not assessed as real property
6525+to another person under a contract which provides that the contract
6526+buyer is to pay the property taxes on the real property, mobile home, or
6527+manufactured home may not claim the deduction provided under this
6528+section with respect to that real property, mobile home, or
6529+manufactured home.
6530+(e) The person must:
6531+(1) own the real property, mobile home, or manufactured home;
6532+or
6533+(2) be buying the real property, mobile home, or manufactured
6534+home under contract;
6535+on the date the statement is filed under section 2 of this chapter.
6536+SECTION 11. IC 6-1.1-12-2 IS REPEALED [EFFECTIVE
6537+JANUARY 1, 2023]. Sec. 2. (a) Except as provided in section 17.8 of
6538+this chapter and subject to section 45 of this chapter, for a person to
6539+qualify for the deduction provided by section 1 of this chapter a
6540+statement must be filed under subsection (b) or (c). Regardless of the
6541+manner in which a statement is filed, the mortgage, contract, or
6542+memorandum (including a home equity line of credit) must be recorded
6543+with the county recorder's office to qualify for a deduction under
6544+section 1 of this chapter.
6545+(b) Subject to subsection (c), to apply for the deduction under
6546+section 1 of this chapter with respect to real property, the person
6547+recording the mortgage, home equity line of credit, contract, or
6548+memorandum of the contract with the county recorder may file a
6549+written statement with the county recorder containing the information
6550+described in subsection (e)(1), (e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and
6551+(e)(8). The statement must be prepared on the form prescribed by the
6552+department of local government finance and be signed by the property
6553+owner or contract purchaser under the penalties of perjury. The form
6554+must have a place for the county recorder to insert the record number
6555+and page where the mortgage, home equity line of credit, contract, or
6556+memorandum of the contract is recorded. Upon receipt of the form and
6557+the recording of the mortgage, home equity line of credit, contract, or
6558+memorandum of the contract, the county recorder shall insert on the
6559+form the record number and page where the mortgage, home equity line
6560+of credit, contract, or memorandum of the contract is recorded and
6561+forward the completed form to the county auditor. The county recorder
6562+may not impose a charge for the county recorder's duties under this
6563+subsection. The statement must be completed and dated in the calendar
6564+year for which the person wishes to obtain the deduction and filed with
6565+EH 1260—LS 6580/DI 134 152
6566+the county recorder on or before January 5 of the immediately
6567+succeeding calendar year.
6568+(c) With respect to:
6569+(1) real property as an alternative to a filing under subsection (b);
6570+or
6571+(2) a mobile home that is not assessed as real property or a
6572+manufactured home that is not assessed as real property;
6573+to apply for a deduction under section 1 of this chapter, a person who
6574+desires to claim the deduction may file a statement in duplicate, on
6575+forms prescribed by the department of local government finance, with
6576+the auditor of the county in which the real property, mobile home not
6577+assessed as real property, or manufactured home not assessed as real
6578+property is located. To obtain the deduction for a desired calendar year
6579+in which property taxes are first due and payable, the statement must
6580+be completed and dated in the immediately preceding calendar year
6581+and filed with the county auditor on or before January 5 of the calendar
6582+year in which the property taxes are first due and payable. The
6583+statement may be filed in person or by mail. If mailed, the mailing must
6584+be postmarked on or before the last day for filing. In addition to the
6585+statement required by this subsection, a contract buyer who desires to
6586+claim the deduction must submit a copy of the recorded contract or
6587+recorded memorandum of the contract, which must contain a legal
6588+description sufficient to meet the requirements of IC 6-1.1-5, with the
6589+first statement that the buyer files under this section with respect to a
6590+particular parcel of real property.
6591+(d) Upon receipt of:
6592+(1) the statement under subsection (b); or
6593+(2) the statement under subsection (c) and the recorded contract
6594+or recorded memorandum of the contract;
6595+the county auditor shall assign a separate description and identification
6596+number to the parcel of real property being sold under the contract.
6597+(e) The statement referred to in subsections (b) and (c) must be
6598+verified under penalties for perjury. The statement must contain the
6599+following information:
6600+(1) The balance of the person's mortgage, home equity line of
6601+credit, or contract indebtedness that is recorded in the county
6602+recorder's office on the assessment date of the year for which the
6603+deduction is claimed.
6604+(2) The assessed value of the real property, mobile home, or
6605+manufactured home.
6606+(3) The full name and complete residence address of the person
6607+and of the mortgagee or contract seller.
6608+EH 1260—LS 6580/DI 134 153
6609+(4) The name and residence of any assignee or bona fide owner or
6610+holder of the mortgage, home equity line of credit, or contract, if
6611+known, and if not known, the person shall state that fact.
6612+(5) The record number and page where the mortgage, contract, or
6613+memorandum of the contract is recorded.
6614+(6) A brief description of the real property, mobile home, or
6615+manufactured home which is encumbered by the mortgage or
6616+home equity line of credit or sold under the contract.
6617+(7) If the person is not the sole legal or equitable owner of the real
6618+property, mobile home, or manufactured home, the exact share of
6619+the person's interest in it.
6620+(8) The name of any other county in which the person has applied
6621+for a deduction under this section and the amount of deduction
6622+claimed in that application.
6623+(f) The authority for signing a deduction application filed under this
6624+section may not be delegated by the real property, mobile home, or
6625+manufactured home owner or contract buyer to any person except upon
6626+an executed power of attorney. The power of attorney may be contained
6627+in the recorded mortgage, contract, or memorandum of the contract, or
6628+in a separate instrument.
6629+(g) A closing agent (as defined in section 43(a)(2) of this chapter)
6630+is not liable for any damages claimed by the property owner or contract
6631+purchaser because of:
6632+(1) the closing agent's failure to provide the written statement
6633+described in subsection (b);
6634+(2) the closing agent's failure to file the written statement
6635+described in subsection (b);
6636+(3) any omission or inaccuracy in the written statement described
6637+in subsection (b) that is filed with the county recorder by the
6638+closing agent; or
6639+(4) any determination made with respect to a property owner's or
6640+contract purchaser's eligibility for the deduction under section 1
6641+of this chapter.
6642+(h) The county recorder may not refuse to record a mortgage,
6643+contract, or memorandum because the written statement described in
6644+subsection (b):
6645+(1) is not included with the mortgage, home equity line of credit,
6646+contract, or memorandum of the contract;
6647+(2) does not contain the signatures required by subsection (b);
6648+(3) does not contain the information described in subsection (e);
6649+or
6650+(4) is otherwise incomplete or inaccurate.
6651+EH 1260—LS 6580/DI 134 154
6652+(i) The form prescribed by the department of local government
6653+finance under subsection (b) and the instructions for the form must
6654+both include a statement:
6655+(1) that explains that a person is not entitled to a deduction under
6656+section 1 of this chapter unless the person has a balance on the
6657+person's mortgage or contract indebtedness that is recorded in the
6658+county recorder's office (including any home equity line of credit
6659+that is recorded in the county recorder's office) that is the basis for
6660+the deduction; and
6661+(2) that specifies the penalties for perjury.
6662+(j) The department of local government finance shall develop a
6663+notice:
6664+(1) that must be displayed in a place accessible to the public in
6665+the office of each county auditor;
6666+(2) that includes the information described in subsection (i); and
6667+(3) that explains that the form prescribed by the department of
6668+local government finance to claim the deduction under section 1
6669+of this chapter must be signed by the property owner or contract
6670+purchaser under the penalties of perjury.
6671+SECTION 12. IC 6-1.1-12-3 IS REPEALED [EFFECTIVE
6672+JANUARY 1, 2023]. Sec. 3. An individual may claim the deduction
6673+provided by section 1 of this chapter for the assessment date in a year
6674+in the manner prescribed in section 4 of this chapter if during the filing
6675+period prescribed in section 2 of this chapter that applies to the
6676+assessment date the individual was:
6677+(1) a member of the United States armed forces; and
6678+(2) away from the county of his residence as a result of military
6679+service.
6680+SECTION 5. IC 6-1.1-12-4 IS REPEALED [EFFECTIVE
6681+JANUARY 1, 2023]. Sec. 4. (a) An individual who satisfies the
6682+requirements of section 3 of this chapter may file a claim for a
6683+deduction, or deductions, provided by section 1 of this chapter during
6684+the year following the year in which the individual is discharged from
6685+military service. The individual shall file the claim, on the forms
6686+prescribed for claiming a deduction under section 2 of this chapter,
6687+with the auditor of the county in which the real property is located. The
6688+claim shall specify the particular year, or years, for which the deduction
6689+is claimed. The individual shall attach to the claim an affidavit which
6690+states the facts concerning the individual's absence as a member of the
6691+United States armed forces.
6692+(b) The county property tax assessment board of appeals shall
6693+examine the individual's claim and shall determine the amount of
6694+EH 1260—LS 6580/DI 134 155
6695+deduction, or deductions, the individual is entitled to and the year, or
6696+years, for which deductions are due. Based on the board's
6697+determination, the county auditor shall calculate the excess taxes paid
6698+by the individual and shall refund the excess to the individual from
6699+funds not otherwise appropriated. The county auditor shall issue, and
6700+the county treasurer shall pay, a warrant for the amount, if any, to
6701+which the individual is entitled.
6702+SECTION 13. IC 6-1.1-12-5 IS REPEALED [EFFECTIVE
6703+JANUARY 1, 2023]. Sec. 5. A county auditor shall determine the
6704+amount of the deduction provided by section 1 of this chapter that an
6705+individual is entitled to and shall make an allowance for the deduction
6706+without a claim being filed if:
6707+(1) the county auditor determines that the individual satisfies the
6708+requirements of section 3 of this chapter; and
6709+(2) the individual is a resident of, and the real property is located
6710+in, the county that the auditor serves.
6711+SECTION 14. IC 6-1.1-12-6 IS REPEALED [EFFECTIVE
6712+JANUARY 1, 2023]. Sec. 6. (a) The auditor of a county (referred to in
6713+this section as the "first county") with whom a deduction application is
6714+filed under section 2 of this chapter shall immediately prepare and
6715+transmit a copy of the application to the auditor of any other county
6716+(referred to in this section as the "second county") if:
6717+(1) the residence of the applicant is located in the second county;
6718+or
6719+(2) the applicant has applied for a deduction under section 2 of
6720+this chapter in the second county.
6721+(b) The county property tax assessment board of appeals of the
6722+second county shall note on the copy of the application either:
6723+(1) the amount of the deduction provided under section 1 of this
6724+chapter that has been granted in the second county; or
6725+(2) that no deduction application has been filed under section 2 of
6726+this chapter in the second county.
6727+The board shall then return the copy to the auditor of the first county.
6728+(c) The county property tax assessment board of appeals of the first
6729+county shall then take appropriate action on the application. The board
6730+may not grant a deduction provided under section 1 of this chapter in
6731+an amount which will exceed the difference between the amount
6732+granted in any other county and the maximum amount permitted the
6733+applicant under section 1 of this chapter.
6734+SECTION 15. IC 6-1.1-12-7 IS REPEALED [EFFECTIVE
6735+JANUARY 1, 2023]. Sec. 7. Each year, the county auditor shall
6736+ascertain if more than one (1) application has been filed by the same
6737+EH 1260—LS 6580/DI 134 156
6738+person. The county auditor shall take appropriate action to grant the
6739+deductions provided under section 1 of this chapter in amounts that do
6740+not exceed the maximum allowed each person under section 1 of this
6741+chapter.".
6742+Delete page 8.
6743+Page 9, delete lines 1 through 12.
6744+Page 10, line 28, strike "two hundred thousand dollars ($200,000)."
6745+and insert "three hundred thousand dollars ($300,000).".
6746+Page 10, line 31, strike "1,".
6747+Page 14, between lines 15 and 16, begin a new paragraph and insert:
6748+"SECTION 19. IC 6-1.1-12-17.8, AS AMENDED BY
6749+P.L.257-2019, SECTION 24, IS AMENDED TO READ AS
6750+FOLLOWS [EFFECTIVE JANUARY 1, 2023]: Sec. 17.8. (a) An
6751+individual who receives a deduction provided under section 1, 9, 11,
6752+13, 14, 16, 17.4 (before its expiration), or 37 of this chapter in a
6753+particular year and who remains eligible for the deduction in the
6754+following year is not required to file a statement to apply for the
6755+deduction in the following year. However, for purposes of a deduction
6756+under section 37 of this chapter, the county auditor may, in the county
6757+auditor's discretion, terminate the deduction for assessment dates after
6758+January 15, 2012, if the individual does not comply with the
6759+requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as
6760+determined by the county auditor, before January 1, 2013. Before the
6761+county auditor terminates the deduction because the taxpayer claiming
6762+the deduction did not comply with the requirement in
6763+IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013,
6764+the county auditor shall mail notice of the proposed termination of the
6765+deduction to:
8766766 (1) the last known address of each person liable for any property
8776767 taxes or special assessment, as shown on the tax duplicate or
8786768 special assessment records; or
8796769 (2) the last known address of the most recent owner shown in the
8806770 transfer book.
8816771 (b) An individual who receives a deduction provided under section
8826772 1, 9, 11, 13, 14, 16, or 17.4 (before its expiration) of this chapter in a
8836773 particular year and who becomes ineligible for the deduction in the
8846774 following year shall notify the auditor of the county in which the real
8856775 property, mobile home, or manufactured home for which the individual
8866776 claims the deduction is located of the individual's ineligibility in the
8876777 year in which the individual becomes ineligible. An individual who
8886778 becomes ineligible for a deduction under section 37 of this chapter
8896779 shall notify the county auditor of the county in which the property is
6780+EH 1260—LS 6580/DI 134 157
8906781 located in conformity with section 37 of this chapter.
8916782 (c) The auditor of each county shall, in a particular year, apply a
8926783 deduction provided under section 1, 9, 11, 13, 14, 16, 17.4 (before its
893-HEA 1260 — CC 1 21
8946784 expiration), or 37 of this chapter to each individual who received the
8956785 deduction in the preceding year unless the auditor determines that the
8966786 individual is no longer eligible for the deduction.
8976787 (d) An individual who receives a deduction provided under section
8986788 1, 9, 11, 13, 14, 16, 17.4 (before its expiration), or 37 of this chapter for
8996789 property that is jointly held with another owner in a particular year and
9006790 remains eligible for the deduction in the following year is not required
9016791 to file a statement to reapply for the deduction following the removal
9026792 of the joint owner if:
9036793 (1) the individual is the sole owner of the property following the
9046794 death of the individual's spouse; or
9056795 (2) the individual is the sole owner of the property following the
9066796 death of a joint owner who was not the individual's spouse.
9076797 If a county auditor terminates a deduction under section 9 of this
9086798 chapter, a deduction under section 37 of this chapter, or a credit under
9096799 IC 6-1.1-20.6-8.5 after June 30, 2017, and before May 1, 2019, because
9106800 the taxpayer claiming the deduction or credit did not comply with a
9116801 requirement added to this subsection by P.L.255-2017 to reapply for
9126802 the deduction or credit, the county auditor shall reinstate the deduction
9136803 or credit if the taxpayer provides proof that the taxpayer is eligible for
9146804 the deduction or credit and is not claiming the deduction or credit for
9156805 any other property.
9166806 (e) A trust entitled to a deduction under section 9, 11, 13, 14, 16,
9176807 17.4 (before its expiration), or 37 of this chapter for real property
9186808 owned by the trust and occupied by an individual in accordance with
9196809 section 17.9 of this chapter is not required to file a statement to apply
9206810 for the deduction, if:
9216811 (1) the individual who occupies the real property receives a
9226812 deduction provided under section 9, 11, 13, 14, 16, 17.4 (before
9236813 its expiration), or 37 of this chapter in a particular year; and
9246814 (2) the trust remains eligible for the deduction in the following
9256815 year.
9266816 However, for purposes of a deduction under section 37 of this chapter,
9276817 the individuals that qualify the trust for a deduction must comply with
9286818 the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015)
9296819 before January 1, 2013.
9306820 (f) A cooperative housing corporation (as defined in 26 U.S.C. 216)
9316821 that is entitled to a deduction under section 37 of this chapter in the
9326822 immediately preceding calendar year for a homestead (as defined in
6823+EH 1260—LS 6580/DI 134 158
9336824 section 37 of this chapter) is not required to file a statement to apply for
9346825 the deduction for the current calendar year if the cooperative housing
9356826 corporation remains eligible for the deduction for the current calendar
9366827 year. However, the county auditor may, in the county auditor's
9376828 discretion, terminate the deduction for assessment dates after January
938-HEA 1260 — CC 1 22
9396829 15, 2012, if the individual does not comply with the requirement in
9406830 IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the
9416831 county auditor, before January 1, 2013. Before the county auditor
9426832 terminates a deduction because the taxpayer claiming the deduction did
9436833 not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired
9446834 January 1, 2015) before January 1, 2013, the county auditor shall mail
9456835 notice of the proposed termination of the deduction to:
9466836 (1) the last known address of each person liable for any property
9476837 taxes or special assessment, as shown on the tax duplicate or
9486838 special assessment records; or
9496839 (2) the last known address of the most recent owner shown in the
9506840 transfer book.
9516841 (g) An individual who:
9526842 (1) was eligible for a homestead credit under IC 6-1.1-20.9
9536843 (repealed) for property taxes imposed for the March 1, 2007, or
9546844 January 15, 2008, assessment date; or
9556845 (2) would have been eligible for a homestead credit under
9566846 IC 6-1.1-20.9 (repealed) for property taxes imposed for the March
9576847 1, 2008, or January 15, 2009, assessment date if IC 6-1.1-20.9 had
9586848 not been repealed;
9596849 is not required to file a statement to apply for a deduction under section
9606850 37 of this chapter if the individual remains eligible for the deduction in
9616851 the current year. An individual who filed for a homestead credit under
9626852 IC 6-1.1-20.9 (repealed) for an assessment date after March 1, 2007 (if
9636853 the property is real property), or after January 1, 2008 (if the property
9646854 is personal property), shall be treated as an individual who has filed for
9656855 a deduction under section 37 of this chapter. However, the county
9666856 auditor may, in the county auditor's discretion, terminate the deduction
9676857 for assessment dates after January 15, 2012, if the individual does not
9686858 comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
9696859 1, 2015), as determined by the county auditor, before January 1, 2013.
9706860 Before the county auditor terminates the deduction because the
9716861 taxpayer claiming the deduction did not comply with the requirement
9726862 in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
9736863 2013, the county auditor shall mail notice of the proposed termination
9746864 of the deduction to the last known address of each person liable for any
9756865 property taxes or special assessment, as shown on the tax duplicate or
6866+EH 1260—LS 6580/DI 134 159
9766867 special assessment records, or to the last known address of the most
9776868 recent owner shown in the transfer book.
9786869 (h) If a county auditor terminates a deduction because the taxpayer
9796870 claiming the deduction did not comply with the requirement in
9806871 IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013,
9816872 the county auditor shall reinstate the deduction if the taxpayer provides
9826873 proof that the taxpayer is eligible for the deduction and is not claiming
983-HEA 1260 — CC 1 23
9846874 the deduction for any other property.
9856875 (i) A taxpayer described in section 37(k) of this chapter is not
9866876 required to file a statement to apply for the deduction provided by
9876877 section 37 of this chapter for a calendar year beginning after December
9886878 31, 2008, if the property owned by the taxpayer remains eligible for the
9896879 deduction for that calendar year. However, the county auditor may
9906880 terminate the deduction for assessment dates after January 15, 2012, if
9916881 the individual residing on the property owned by the taxpayer does not
9926882 comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
9936883 1, 2015), as determined by the county auditor, before January 1, 2013.
9946884 Before the county auditor terminates a deduction because the
9956885 individual residing on the property did not comply with the
9966886 requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before
9976887 January 1, 2013, the county auditor shall mail notice of the proposed
9986888 termination of the deduction to:
9996889 (1) the last known address of each person liable for any property
10006890 taxes or special assessment, as shown on the tax duplicate or
10016891 special assessment records; or
10026892 (2) the last known address of the most recent owner shown in the
10036893 transfer book.
1004-SECTION 22. IC 6-1.1-12-37, AS AMENDED BY P.L.156-2020,
6894+SECTION 20. IC 6-1.1-12-37, AS AMENDED BY P.L.156-2020,
10056895 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10066896 JANUARY 1, 2023]: Sec. 37. (a) The following definitions apply
10076897 throughout this section:
10086898 (1) "Dwelling" means any of the following:
10096899 (A) Residential real property improvements that an individual
10106900 uses as the individual's residence, including a house or garage.
10116901 (B) A mobile home that is not assessed as real property that an
10126902 individual uses as the individual's residence.
10136903 (C) A manufactured home that is not assessed as real property
10146904 that an individual uses as the individual's residence.
10156905 (2) "Homestead" means an individual's principal place of
10166906 residence:
10176907 (A) that is located in Indiana;
10186908 (B) that:
6909+EH 1260—LS 6580/DI 134 160
10196910 (i) the individual owns;
10206911 (ii) the individual is buying under a contract recorded in the
10216912 county recorder's office, or evidenced by a memorandum of
10226913 contract recorded in the county recorder's office under
10236914 IC 36-2-11-20, that provides that the individual is to pay the
10246915 property taxes on the residence, and that obligates the owner
10256916 to convey title to the individual upon completion of all of the
10266917 individual's contract obligations;
10276918 (iii) the individual is entitled to occupy as a
1028-HEA 1260 — CC 1 24
10296919 tenant-stockholder (as defined in 26 U.S.C. 216) of a
10306920 cooperative housing corporation (as defined in 26 U.S.C.
10316921 216); or
10326922 (iv) is a residence described in section 17.9 of this chapter
10336923 that is owned by a trust if the individual is an individual
10346924 described in section 17.9 of this chapter; and
10356925 (C) that consists of a dwelling and the real estate, not
10366926 exceeding one (1) acre, that immediately surrounds that
10376927 dwelling.
10386928 Except as provided in subsection (k), the term does not include
10396929 property owned by a corporation, partnership, limited liability
10406930 company, or other entity not described in this subdivision.
10416931 (b) Each year a homestead is eligible for a standard deduction from
10426932 the assessed value of the homestead for an assessment date. Except as
10436933 provided in subsection (p), the deduction provided by this section
10446934 applies to property taxes first due and payable for an assessment date
10456935 only if an individual has an interest in the homestead described in
10466936 subsection (a)(2)(B) on:
10476937 (1) the assessment date; or
10486938 (2) any date in the same year after an assessment date that a
10496939 statement is filed under subsection (e) or section 44 of this
10506940 chapter, if the property consists of real property.
10516941 If more than one (1) individual or entity qualifies property as a
10526942 homestead under subsection (a)(2)(B) for an assessment date, only one
10536943 (1) standard deduction from the assessed value of the homestead may
10546944 be applied for the assessment date. Subject to subsection (c), the
10556945 auditor of the county shall record and make the deduction for the
10566946 individual or entity qualifying for the deduction.
10576947 (c) Except as provided in section 40.5 of this chapter, the total
10586948 amount of the deduction that a person may receive under this section
10596949 for a particular year is the lesser of:
10606950 (1) sixty percent (60%) of the assessed value of the real property,
10616951 mobile home not assessed as real property, or manufactured home
6952+EH 1260—LS 6580/DI 134 161
10626953 not assessed as real property; or
10636954 (2) for assessment dates:
10646955 (A) before January 1, 2023, forty-five thousand dollars
10656956 ($45,000); or
10666957 (B) after December 31, 2022, forty-eight thousand dollars
10676958 ($48,000).
10686959 (d) A person who has sold real property, a mobile home not assessed
10696960 as real property, or a manufactured home not assessed as real property
10706961 to another person under a contract that provides that the contract buyer
10716962 is to pay the property taxes on the real property, mobile home, or
10726963 manufactured home may not claim the deduction provided under this
1073-HEA 1260 — CC 1 25
10746964 section with respect to that real property, mobile home, or
10756965 manufactured home.
10766966 (e) Except as provided in sections 17.8 and 44 of this chapter and
10776967 subject to section 45 of this chapter, an individual who desires to claim
10786968 the deduction provided by this section must file a certified statement on
10796969 forms prescribed by the department of local government finance, with
10806970 the auditor of the county in which the homestead is located. The
10816971 statement must include:
10826972 (1) the parcel number or key number of the property and the name
10836973 of the city, town, or township in which the property is located;
10846974 (2) the name of any other location in which the applicant or the
10856975 applicant's spouse owns, is buying, or has a beneficial interest in
10866976 residential real property;
10876977 (3) the names of:
10886978 (A) the applicant and the applicant's spouse (if any):
10896979 (i) as the names appear in the records of the United States
10906980 Social Security Administration for the purposes of the
10916981 issuance of a Social Security card and Social Security
10926982 number; or
10936983 (ii) that they use as their legal names when they sign their
10946984 names on legal documents;
10956985 if the applicant is an individual; or
10966986 (B) each individual who qualifies property as a homestead
10976987 under subsection (a)(2)(B) and the individual's spouse (if any):
10986988 (i) as the names appear in the records of the United States
10996989 Social Security Administration for the purposes of the
11006990 issuance of a Social Security card and Social Security
11016991 number; or
11026992 (ii) that they use as their legal names when they sign their
11036993 names on legal documents;
11046994 if the applicant is not an individual; and
6995+EH 1260—LS 6580/DI 134 162
11056996 (4) either:
11066997 (A) the last five (5) digits of the applicant's Social Security
11076998 number and the last five (5) digits of the Social Security
11086999 number of the applicant's spouse (if any); or
11097000 (B) if the applicant or the applicant's spouse (if any) does not
11107001 have a Social Security number, any of the following for that
11117002 individual:
11127003 (i) The last five (5) digits of the individual's driver's license
11137004 number.
11147005 (ii) The last five (5) digits of the individual's state
11157006 identification card number.
11167007 (iii) The last five (5) digits of a preparer tax identification
11177008 number that is obtained by the individual through the
1118-HEA 1260 — CC 1 26
11197009 Internal Revenue Service of the United States.
11207010 (iv) If the individual does not have a driver's license, a state
11217011 identification card, or an Internal Revenue Service preparer
11227012 tax identification number, the last five (5) digits of a control
11237013 number that is on a document issued to the individual by the
11247014 United States government.
11257015 If a form or statement provided to the county auditor under this section,
11267016 IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
11277017 part or all of the Social Security number of a party or other number
11287018 described in subdivision (4)(B) of a party, the telephone number and
11297019 the Social Security number or other number described in subdivision
11307020 (4)(B) included are confidential. The statement may be filed in person
11317021 or by mail. If the statement is mailed, the mailing must be postmarked
11327022 on or before the last day for filing. The statement applies for that first
11337023 year and any succeeding year for which the deduction is allowed. To
11347024 obtain the deduction for a desired calendar year in which property taxes
11357025 are first due and payable, the statement must be completed and dated
11367026 in the immediately preceding calendar year and filed with the county
11377027 auditor on or before January 5 of the calendar year in which the
11387028 property taxes are first due and payable.
11397029 (f) Except as provided in subsection (n), if a person who is
11407030 receiving, or seeks to receive, the deduction provided by this section in
11417031 the person's name:
11427032 (1) changes the use of the individual's property so that part or all
11437033 of the property no longer qualifies for the deduction under this
11447034 section; or
11457035 (2) is not eligible for a deduction under this section because the
11467036 person is already receiving:
11477037 (A) a deduction under this section in the person's name as an
7038+EH 1260—LS 6580/DI 134 163
11487039 individual or a spouse; or
11497040 (B) a deduction under the law of another state that is
11507041 equivalent to the deduction provided by this section;
11517042 the person must file a certified statement with the auditor of the county,
11527043 notifying the auditor of the person's ineligibility, not more than sixty
11537044 (60) days after the date of the change in eligibility. A person who fails
11547045 to file the statement required by this subsection may, under
11557046 IC 6-1.1-36-17, be liable for any additional taxes that would have been
11567047 due on the property if the person had filed the statement as required by
11577048 this subsection plus a civil penalty equal to ten percent (10%) of the
11587049 additional taxes due. The civil penalty imposed under this subsection
11597050 is in addition to any interest and penalties for a delinquent payment that
11607051 might otherwise be due. One percent (1%) of the total civil penalty
11617052 collected under this subsection shall be transferred by the county to the
11627053 department of local government finance for use by the department in
1163-HEA 1260 — CC 1 27
11647054 establishing and maintaining the homestead property data base under
11657055 subsection (i) and, to the extent there is money remaining, for any other
11667056 purposes of the department. This amount becomes part of the property
11677057 tax liability for purposes of this article.
11687058 (g) The department of local government finance may adopt rules or
11697059 guidelines concerning the application for a deduction under this
11707060 section.
11717061 (h) This subsection does not apply to property in the first year for
11727062 which a deduction is claimed under this section if the sole reason that
11737063 a deduction is claimed on other property is that the individual or
11747064 married couple maintained a principal residence at the other property
11757065 on the assessment date in the same year in which an application for a
11767066 deduction is filed under this section or, if the application is for a
11777067 homestead that is assessed as personal property, on the assessment date
11787068 in the immediately preceding year and the individual or married couple
11797069 is moving the individual's or married couple's principal residence to the
11807070 property that is the subject of the application. Except as provided in
11817071 subsection (n), the county auditor may not grant an individual or a
11827072 married couple a deduction under this section if:
11837073 (1) the individual or married couple, for the same year, claims the
11847074 deduction on two (2) or more different applications for the
11857075 deduction; and
11867076 (2) the applications claim the deduction for different property.
11877077 (i) The department of local government finance shall provide secure
11887078 access to county auditors to a homestead property data base that
11897079 includes access to the homestead owner's name and the numbers
11907080 required from the homestead owner under subsection (e)(4) for the sole
7081+EH 1260—LS 6580/DI 134 164
11917082 purpose of verifying whether an owner is wrongly claiming a deduction
11927083 under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
11937084 IC 6-3.6-5 (after December 31, 2016). Each county auditor shall submit
11947085 data on deductions applicable to the current tax year on or before
11957086 March 15 of each year in a manner prescribed by the department of
11967087 local government finance.
11977088 (j) A county auditor may require an individual to provide evidence
11987089 proving that the individual's residence is the individual's principal place
11997090 of residence as claimed in the certified statement filed under subsection
12007091 (e). The county auditor may limit the evidence that an individual is
12017092 required to submit to a state income tax return, a valid driver's license,
12027093 or a valid voter registration card showing that the residence for which
12037094 the deduction is claimed is the individual's principal place of residence.
12047095 The department of local government finance shall work with county
12057096 auditors to develop procedures to determine whether a property owner
12067097 that is claiming a standard deduction or homestead credit is not eligible
12077098 for the standard deduction or homestead credit because the property
1208-HEA 1260 — CC 1 28
12097099 owner's principal place of residence is outside Indiana.
12107100 (k) As used in this section, "homestead" includes property that
12117101 satisfies each of the following requirements:
12127102 (1) The property is located in Indiana and consists of a dwelling
12137103 and the real estate, not exceeding one (1) acre, that immediately
12147104 surrounds that dwelling.
12157105 (2) The property is the principal place of residence of an
12167106 individual.
12177107 (3) The property is owned by an entity that is not described in
12187108 subsection (a)(2)(B).
12197109 (4) The individual residing on the property is a shareholder,
12207110 partner, or member of the entity that owns the property.
12217111 (5) The property was eligible for the standard deduction under
12227112 this section on March 1, 2009.
12237113 (l) If a county auditor terminates a deduction for property described
12247114 in subsection (k) with respect to property taxes that are:
12257115 (1) imposed for an assessment date in 2009; and
12267116 (2) first due and payable in 2010;
12277117 on the grounds that the property is not owned by an entity described in
12287118 subsection (a)(2)(B), the county auditor shall reinstate the deduction if
12297119 the taxpayer provides proof that the property is eligible for the
12307120 deduction in accordance with subsection (k) and that the individual
12317121 residing on the property is not claiming the deduction for any other
12327122 property.
12337123 (m) For assessment dates after 2009, the term "homestead" includes:
7124+EH 1260—LS 6580/DI 134 165
12347125 (1) a deck or patio;
12357126 (2) a gazebo; or
12367127 (3) another residential yard structure, as defined in rules adopted
12377128 by the department of local government finance (other than a
12387129 swimming pool);
12397130 that is assessed as real property and attached to the dwelling.
12407131 (n) A county auditor shall grant an individual a deduction under this
12417132 section regardless of whether the individual and the individual's spouse
12427133 claim a deduction on two (2) different applications and each
12437134 application claims a deduction for different property if the property
12447135 owned by the individual's spouse is located outside Indiana and the
12457136 individual files an affidavit with the county auditor containing the
12467137 following information:
12477138 (1) The names of the county and state in which the individual's
12487139 spouse claims a deduction substantially similar to the deduction
12497140 allowed by this section.
12507141 (2) A statement made under penalty of perjury that the following
12517142 are true:
12527143 (A) That the individual and the individual's spouse maintain
1253-HEA 1260 — CC 1 29
12547144 separate principal places of residence.
12557145 (B) That neither the individual nor the individual's spouse has
12567146 an ownership interest in the other's principal place of
12577147 residence.
12587148 (C) That neither the individual nor the individual's spouse has,
12597149 for that same year, claimed a standard or substantially similar
12607150 deduction for any property other than the property maintained
12617151 as a principal place of residence by the respective individuals.
12627152 A county auditor may require an individual or an individual's spouse to
12637153 provide evidence of the accuracy of the information contained in an
12647154 affidavit submitted under this subsection. The evidence required of the
12657155 individual or the individual's spouse may include state income tax
12667156 returns, excise tax payment information, property tax payment
12677157 information, driver license information, and voter registration
12687158 information.
12697159 (o) If:
12707160 (1) a property owner files a statement under subsection (e) to
12717161 claim the deduction provided by this section for a particular
12727162 property; and
12737163 (2) the county auditor receiving the filed statement determines
12747164 that the property owner's property is not eligible for the deduction;
12757165 the county auditor shall inform the property owner of the county
12767166 auditor's determination in writing. If a property owner's property is not
7167+EH 1260—LS 6580/DI 134 166
12777168 eligible for the deduction because the county auditor has determined
12787169 that the property is not the property owner's principal place of
12797170 residence, the property owner may appeal the county auditor's
12807171 determination as provided in IC 6-1.1-15. The county auditor shall
12817172 inform the property owner of the owner's right to appeal when the
12827173 county auditor informs the property owner of the county auditor's
12837174 determination under this subsection.
12847175 (p) An individual is entitled to the deduction under this section for
12857176 a homestead for a particular assessment date if:
12867177 (1) either:
12877178 (A) the individual's interest in the homestead as described in
12887179 subsection (a)(2)(B) is conveyed to the individual after the
12897180 assessment date, but within the calendar year in which the
12907181 assessment date occurs; or
12917182 (B) the individual contracts to purchase the homestead after
12927183 the assessment date, but within the calendar year in which the
12937184 assessment date occurs;
12947185 (2) on the assessment date:
12957186 (A) the property on which the homestead is currently located
12967187 was vacant land; or
12977188 (B) the construction of the dwelling that constitutes the
1298-HEA 1260 — CC 1 30
12997189 homestead was not completed; and
13007190 (3) either:
13017191 (A) the individual files the certified statement required by
13027192 subsection (e); or
13037193 (B) a sales disclosure form that meets the requirements of
13047194 section 44 of this chapter is submitted to the county assessor
13057195 on or before December 31 of the calendar year for the
13067196 individual's purchase of the homestead.
13077197 An individual who satisfies the requirements of subdivisions (1)
13087198 through (3) is entitled to the deduction under this section for the
13097199 homestead for the assessment date, even if on the assessment date the
13107200 property on which the homestead is currently located was vacant land
13117201 or the construction of the dwelling that constitutes the homestead was
13127202 not completed. The county auditor shall apply the deduction for the
13137203 assessment date and for the assessment date in any later year in which
13147204 the homestead remains eligible for the deduction. A homestead that
13157205 qualifies for the deduction under this section as provided in this
13167206 subsection is considered a homestead for purposes of section 37.5 of
13177207 this chapter and IC 6-1.1-20.6.
13187208 (q) This subsection applies to an application for the deduction
13197209 provided by this section that is filed for an assessment date occurring
7210+EH 1260—LS 6580/DI 134 167
13207211 after December 31, 2013. Notwithstanding any other provision of this
13217212 section, an individual buying a mobile home that is not assessed as real
13227213 property or a manufactured home that is not assessed as real property
13237214 under a contract providing that the individual is to pay the property
13247215 taxes on the mobile home or manufactured home is not entitled to the
13257216 deduction provided by this section unless the parties to the contract
13267217 comply with IC 9-17-6-17.
13277218 (r) This subsection:
13287219 (1) applies to an application for the deduction provided by this
13297220 section that is filed for an assessment date occurring after
13307221 December 31, 2013; and
13317222 (2) does not apply to an individual described in subsection (q).
13327223 The owner of a mobile home that is not assessed as real property or a
13337224 manufactured home that is not assessed as real property must attach a
13347225 copy of the owner's title to the mobile home or manufactured home to
13357226 the application for the deduction provided by this section.
13367227 (s) For assessment dates after 2013, the term "homestead" includes
13377228 property that is owned by an individual who:
13387229 (1) is serving on active duty in any branch of the armed forces of
13397230 the United States;
13407231 (2) was ordered to transfer to a location outside Indiana; and
13417232 (3) was otherwise eligible, without regard to this subsection, for
13427233 the deduction under this section for the property for the
1343-HEA 1260 — CC 1 31
13447234 assessment date immediately preceding the transfer date specified
13457235 in the order described in subdivision (2).
13467236 For property to qualify under this subsection for the deduction provided
13477237 by this section, the individual described in subdivisions (1) through (3)
13487238 must submit to the county auditor a copy of the individual's transfer
13497239 orders or other information sufficient to show that the individual was
13507240 ordered to transfer to a location outside Indiana. The property continues
13517241 to qualify for the deduction provided by this section until the individual
13527242 ceases to be on active duty, the property is sold, or the individual's
13537243 ownership interest is otherwise terminated, whichever occurs first.
13547244 Notwithstanding subsection (a)(2), the property remains a homestead
13557245 regardless of whether the property continues to be the individual's
13567246 principal place of residence after the individual transfers to a location
13577247 outside Indiana. The property continues to qualify as a homestead
13587248 under this subsection if the property is leased while the individual is
13597249 away from Indiana and is serving on active duty, if the individual has
13607250 lived at the property at any time during the past ten (10) years.
13617251 Otherwise, the property ceases to qualify as a homestead under this
13627252 subsection if the property is leased while the individual is away from
7253+EH 1260—LS 6580/DI 134 168
13637254 Indiana. Property that qualifies as a homestead under this subsection
13647255 shall also be construed as a homestead for purposes of section 37.5 of
13657256 this chapter.
1366-SECTION 23. IC 6-1.1-12-43, AS AMENDED BY P.L.214-2019,
7257+SECTION 21. IC 6-1.1-12-43, AS AMENDED BY P.L.214-2019,
13677258 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13687259 JANUARY 1, 2023]: Sec. 43. (a) For purposes of this section:
13697260 (1) "benefit" refers to a deduction under section 1, 9, 11, 13, 14,
13707261 16, 17.4 (before its expiration), 26, 29, 33, 34, 37, or 37.5 of this
13717262 chapter;
13727263 (2) "closing agent" means a person that closes a transaction;
13737264 (3) "customer" means an individual who obtains a loan in a
13747265 transaction; and
13757266 (4) "transaction" means a single family residential:
13767267 (A) first lien purchase money mortgage transaction; or
13777268 (B) refinancing transaction.
13787269 (b) Before closing a transaction after December 31, 2004, a closing
13797270 agent must provide to the customer the form referred to in subsection
13807271 (c).
13817272 (c) Before June 1, 2004, the department of local government finance
13827273 shall prescribe the form to be provided by closing agents to customers
13837274 under subsection (b). The department shall make the form available to
13847275 closing agents, county assessors, county auditors, and county treasurers
13857276 in hard copy and electronic form. County assessors, county auditors,
13867277 and county treasurers shall make the form available to the general
13877278 public. The form must:
1388-HEA 1260 — CC 1 32
13897279 (1) on one (1) side:
13907280 (A) list each benefit; and
13917281 (B) list the eligibility criteria for each benefit; and
13927282 (C) indicate that a new application for a deduction under
13937283 section 1 of this chapter is required when residential real
13947284 property is refinanced;
13957285 (2) on the other side indicate:
13967286 (A) each action by and each type of documentation from the
13977287 customer required to file for each benefit; and
13987288 (B) sufficient instructions and information to permit a party to
13997289 terminate a standard deduction under section 37 of this chapter
14007290 on any property on which the party or the spouse of the party
14017291 will no longer be eligible for the standard deduction under
14027292 section 37 of this chapter after the party or the party's spouse
14037293 begins to reside at the property that is the subject of the
14047294 closing, including an explanation of the tax consequences and
14057295 applicable penalties, if a party unlawfully claims a standard
7296+EH 1260—LS 6580/DI 134 169
14067297 deduction under section 37 of this chapter; and
14077298 (3) be printed in one (1) of two (2) or more colors prescribed by
14087299 the department of local government finance that distinguish the
14097300 form from other documents typically used in a closing referred to
14107301 in subsection (b).
14117302 (d) A closing agent:
14127303 (1) may reproduce the form referred to in subsection (c);
14137304 (2) in reproducing the form, must use a print color prescribed by
14147305 the department of local government finance; and
14157306 (3) is not responsible for the content of the form referred to in
14167307 subsection (c) and shall be held harmless by the department of
14177308 local government finance from any liability for the content of the
14187309 form.
14197310 (e) This subsection applies to a transaction that is closed after
14207311 December 31, 2009. In addition to providing the customer the form
14217312 described in subsection (c) before closing the transaction, a closing
14227313 agent shall do the following as soon as possible after the closing, and
14237314 within the time prescribed by the department of insurance under
14247315 IC 27-7-3-15.5:
14257316 (1) To the extent determinable, input the information described in
14267317 IC 27-7-3-15.5(c)(2) into the system maintained by the
14277318 department of insurance under IC 27-7-3-15.5.
14287319 (2) Submit the form described in IC 27-7-3-15.5(c) to the data
14297320 base described in IC 27-7-3-15.5(c)(2)(D).
14307321 (f) A closing agent to which this section applies shall document the
14317322 closing agent's compliance with this section with respect to each
14327323 transaction in the form of verification of compliance signed by the
1433-HEA 1260 — CC 1 33
14347324 customer.
14357325 (g) Subject to IC 27-7-3-15.5(d), a closing agent is subject to a civil
14367326 penalty of twenty-five dollars ($25) for each instance in which the
14377327 closing agent fails to comply with this section with respect to a
14387328 customer. The penalty:
14397329 (1) may be enforced by the state agency that has administrative
14407330 jurisdiction over the closing agent in the same manner that the
14417331 agency enforces the payment of fees or other penalties payable to
14427332 the agency; and
14437333 (2) shall be paid into:
14447334 (A) the state general fund, if the closing agent fails to comply
14457335 with subsection (b); or
14467336 (B) the home ownership education account established by
14477337 IC 5-20-1-27, if the closing agent fails to comply with
14487338 subsection (e) in a transaction that is closed after December
7339+EH 1260—LS 6580/DI 134 170
14497340 31, 2009.
14507341 (h) A closing agent is not liable for any other damages claimed by
14517342 a customer because of:
14527343 (1) the closing agent's mere failure to provide the appropriate
14537344 document to the customer under subsection (b); or
14547345 (2) with respect to a transaction that is closed after December 31,
14557346 2009, the closing agent's failure to input the information or submit
14567347 the form described in subsection (e).
14577348 (i) The state agency that has administrative jurisdiction over a
14587349 closing agent shall:
14597350 (1) examine the closing agent to determine compliance with this
14607351 section; and
14617352 (2) impose and collect penalties under subsection (g).
1462-SECTION 24. IC 6-1.1-12-45, AS AMENDED BY P.L.257-2019,
7353+SECTION 22. IC 6-1.1-12-45, AS AMENDED BY P.L.257-2019,
14637354 SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14647355 JANUARY 1, 2023]: Sec. 45. (a) Subject to subsections (b) and (c), a
14657356 deduction under this chapter applies for an assessment date and for the
14667357 property taxes due and payable based on the assessment for that
14677358 assessment date, regardless of whether with respect to the real property
14687359 or mobile home or manufactured home not assessed as real property:
14697360 (1) the title is conveyed one (1) or more times; or
14707361 (2) one (1) or more contracts to purchase are entered into;
14717362 after that assessment date and on or before the next succeeding
14727363 assessment date.
14737364 (b) Subsection (a) applies regardless of whether:
14747365 (1) one (1) or more grantees of title under subsection (a)(1); or
14757366 (2) one (1) or more contract purchasers under subsection (a)(2);
14767367 file a statement under this chapter to claim the deduction.
14777368 (c) A deduction applies under subsection (a) for only one (1) year.
1478-HEA 1260 — CC 1 34
14797369 The requirements of this chapter for filing a statement to apply for a
14807370 deduction under this chapter apply to subsequent years. A person who
14817371 fails to apply for a deduction or credit under this article by the
14827372 deadlines prescribed by this article may not apply for the deduction or
14837373 credit retroactively.
14847374 (d) If:
14857375 (1) a taxpayer wishes to claim a deduction under this chapter for
14867376 a desired calendar year in which property taxes are first due and
14877377 payable;
14887378 (2) the taxpayer files a statement under this chapter on or before
14897379 January 5 of the calendar year in which the property taxes are first
14907380 due and payable; and
14917381 (3) the eligibility criteria for the deduction are met;
7382+EH 1260—LS 6580/DI 134 171
14927383 the deduction applies for the desired calendar year in which the
14937384 property taxes are first due and payable.
14947385 (e) If a person who is receiving a deduction under section 1 of this
14957386 chapter subsequently refinances the property, desires to continue
14967387 claiming the deduction, and remains eligible for the deduction, the
14977388 person must reapply for the deduction for the following assessment
14987389 date.
14997390 (f) (e) A person who is required to record a contract with a county
15007391 recorder in order to qualify for a deduction under this article must
15017392 record the contract, or a memorandum of the contract, before, or
15027393 concurrently with, the filing of the corresponding deduction
15037394 application.
15047395 (g) (f) Before a county auditor terminates a deduction under this
15057396 article, the county auditor shall give to the person claiming the
15067397 deduction written notice that states the county auditor's intention to
15077398 terminate the deduction and the county auditor's reason for terminating
15087399 the deduction. The county auditor may send the notice to the taxpayer
15097400 claiming the deduction by first class mail or by electronic mail. A
15107401 notice issued under this subsection is not appealable under IC 6-1.1-15.
15117402 However, after a deduction is terminated by a county auditor, the
15127403 taxpayer may appeal the county auditor's action under IC 6-1.1-15.
1513-SECTION 25. IC 6-1.1-12-46, AS AMENDED BY P.L.181-2016,
7404+SECTION 23. IC 6-1.1-12-46, AS AMENDED BY P.L.181-2016,
15147405 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15157406 JANUARY 1, 2023]: Sec. 46. (a) This section applies to real property
15167407 for an assessment date in 2011 or a later year if:
15177408 (1) the real property is not exempt from property taxation for the
15187409 assessment date;
15197410 (2) title to the real property is transferred after the assessment date
15207411 and on or before the December 31 that next succeeds the
15217412 assessment date;
15227413 (3) the transferee of the real property applies for an exemption
1523-HEA 1260 — CC 1 35
15247414 under IC 6-1.1-11 for the next succeeding assessment date; and
15257415 (4) the county property tax assessment board of appeals
15267416 determines that the real property is exempt from property taxation
15277417 for that next succeeding assessment date.
15287418 (b) For the assessment date referred to in subsection (a)(1), real
15297419 property is eligible for any deductions for which the transferor under
15307420 subsection (a)(2) was eligible for that assessment date under the
15317421 following:
15327422 (1) IC 6-1.1-12-1 (before its repeal).
15337423 (2) IC 6-1.1-12-9.
15347424 (3) IC 6-1.1-12-11.
7425+EH 1260—LS 6580/DI 134 172
15357426 (4) IC 6-1.1-12-13.
15367427 (5) IC 6-1.1-12-14.
15377428 (6) IC 6-1.1-12-16.
15387429 (7) IC 6-1.1-12-17.4 (before its expiration).
15397430 (8) IC 6-1.1-12-18 (before its expiration).
15407431 (9) IC 6-1.1-12-22 (before its expiration).
15417432 (10) IC 6-1.1-12-37.
15427433 (11) IC 6-1.1-12-37.5.
15437434 (c) For the payment date applicable to the assessment date referred
15447435 to in subsection (a)(1), real property is eligible for the credit for
15457436 excessive residential property taxes under IC 6-1.1-20.6 for which the
15467437 transferor under subsection (a)(2) would be eligible for that payment
15477438 date if the transfer had not occurred.
1548-SECTION 26. IC 6-1.1-12.1-1, AS AMENDED BY P.L.288-2013,
1549-SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1550-JULY 1, 2022]: Sec. 1. For purposes of this chapter:
1551-(1) "Economic revitalization area" means an area which is within
1552-the corporate limits of a city, town, or county which has become
1553-undesirable for, or impossible of, normal development and
1554-occupancy because of a lack of development, cessation of growth,
1555-deterioration of improvements or character of occupancy, age,
1556-obsolescence, substandard buildings, or other factors which have
1557-impaired values or prevent a normal development of property or
1558-use of property. The term "economic revitalization area" also
1559-includes:
1560-(A) any area where a facility or a group of facilities that are
1561-technologically, economically, or energy obsolete are located
1562-and where the obsolescence may lead to a decline in
1563-employment and tax revenues; and
1564-(B) a residentially distressed area, except as otherwise
1565-provided in this chapter.
1566-(2) "City" means any city in this state, and "town" means any town
1567-incorporated under IC 36-5-1.
1568-HEA 1260 — CC 1 36
1569-(3) "New manufacturing equipment" means tangible personal
1570-property that a deduction applicant:
1571-(A) installs on or before the approval deadline determined
1572-under section 9 of this chapter, in an area that is declared an
1573-economic revitalization area in which a deduction for tangible
1574-personal property is allowed;
1575-(B) uses in the direct production, manufacture, fabrication,
1576-assembly, extraction, mining, processing, refining, or finishing
1577-of other tangible personal property, including but not limited
1578-to use to dispose of solid waste or hazardous waste by
1579-converting the solid waste or hazardous waste into energy or
1580-other useful products;
1581-(C) acquires for use as described in clause (B):
1582-(i) in an arms length transaction from an entity that is not an
1583-affiliate of the deduction applicant, if the tangible personal
1584-property has been previously used in Indiana before the
1585-installation described in clause (A); or
1586-(ii) in any manner, if the tangible personal property has
1587-never been previously used in Indiana before the installation
1588-described in clause (A); and
1589-(D) has never used for any purpose in Indiana before the
1590-installation described in clause (A).
1591-(4) "Property" means a building or structure, but does not include
1592-land.
1593-(5) "Redevelopment" means the construction of new structures,
1594-in economic revitalization areas, either:
1595-(A) on unimproved real estate; or
1596-(B) on real estate upon which a prior existing structure is
1597-demolished to allow for a new construction.
1598-(6) "Rehabilitation" means the remodeling, repair, or betterment
1599-of property in any manner or any enlargement or extension of
1600-property.
1601-(7) "Designating body" means the following:
1602-(A) For a county that does not contain a consolidated city, the
1603-fiscal body of the county, city, or town.
1604-(B) For a county containing a consolidated city, the
1605-metropolitan development commission. The jurisdiction of
1606-the designating body includes a rehabilitation or
1607-redevelopment project under this chapter that falls within
1608-the boundaries of an excluded city, as defined in
1609-IC 36-3-1-7.
1610-(8) "Deduction application" means:
1611-(A) the application filed in accordance with section 5 of this
1612-chapter by a property owner who desires to obtain the
1613-HEA 1260 — CC 1 37
1614-deduction provided by section 3 of this chapter;
1615-(B) the application filed in accordance with section 5.4 of this
1616-chapter by a person who desires to obtain the deduction
1617-provided by section 4.5 of this chapter; or
1618-(C) the application filed in accordance with section 5.3 of this
1619-chapter by a property owner that desires to obtain the
1620-deduction provided by section 4.8 of this chapter.
1621-(9) "Designation application" means an application that is filed
1622-with a designating body to assist that body in making a
1623-determination about whether a particular area should be
1624-designated as an economic revitalization area.
1625-(10) "Hazardous waste" has the meaning set forth in
1626-IC 13-11-2-99(a). The term includes waste determined to be a
1627-hazardous waste under IC 13-22-2-3(b).
1628-(11) "Solid waste" has the meaning set forth in IC 13-11-2-205(a).
1629-However, the term does not include dead animals or any animal
1630-solid or semisolid wastes.
1631-(12) "New research and development equipment" means tangible
1632-personal property that:
1633-(A) a deduction applicant installs on or before the approval
1634-deadline determined under section 9 of this chapter, in an
1635-economic revitalization area in which a deduction for tangible
1636-personal property is allowed;
1637-(B) consists of:
1638-(i) laboratory equipment;
1639-(ii) research and development equipment;
1640-(iii) computers and computer software;
1641-(iv) telecommunications equipment; or
1642-(v) testing equipment;
1643-(C) the deduction applicant uses in research and development
1644-activities devoted directly and exclusively to experimental or
1645-laboratory research and development for new products, new
1646-uses of existing products, or improving or testing existing
1647-products;
1648-(D) the deduction applicant acquires for purposes described in
1649-this subdivision:
1650-(i) in an arms length transaction from an entity that is not an
1651-affiliate of the deduction applicant, if the tangible personal
1652-property has been previously used in Indiana before the
1653-installation described in clause (A); or
1654-(ii) in any manner, if the tangible personal property has
1655-never been previously used in Indiana before the installation
1656-described in clause (A); and
1657-(E) the deduction applicant has never used for any purpose in
1658-HEA 1260 — CC 1 38
1659-Indiana before the installation described in clause (A).
1660-The term does not include equipment installed in facilities used
1661-for or in connection with efficiency surveys, management studies,
1662-consumer surveys, economic surveys, advertising or promotion,
1663-or research in connection with literacy, history, or similar
1664-projects.
1665-(13) "New logistical distribution equipment" means tangible
1666-personal property that:
1667-(A) a deduction applicant installs on or before the approval
1668-deadline determined under section 9 of this chapter, in an
1669-economic revitalization area in which a deduction for tangible
1670-personal property is allowed;
1671-(B) consists of:
1672-(i) racking equipment;
1673-(ii) scanning or coding equipment;
1674-(iii) separators;
1675-(iv) conveyors;
1676-(v) fork lifts or lifting equipment (including "walk
1677-behinds");
1678-(vi) transitional moving equipment;
1679-(vii) packaging equipment;
1680-(viii) sorting and picking equipment; or
1681-(ix) software for technology used in logistical distribution;
1682-(C) the deduction applicant acquires for the storage or
1683-distribution of goods, services, or information:
1684-(i) in an arms length transaction from an entity that is not an
1685-affiliate of the deduction applicant, if the tangible personal
1686-property has been previously used in Indiana before the
1687-installation described in clause (A); and
1688-(ii) in any manner, if the tangible personal property has
1689-never been previously used in Indiana before the installation
1690-described in clause (A); and
1691-(D) the deduction applicant has never used for any purpose in
1692-Indiana before the installation described in clause (A).
1693-(14) "New information technology equipment" means tangible
1694-personal property that:
1695-(A) a deduction applicant installs on or before the approval
1696-deadline determined under section 9 of this chapter, in an
1697-economic revitalization area in which a deduction for tangible
1698-personal property is allowed;
1699-(B) consists of equipment, including software, used in the
1700-fields of:
1701-(i) information processing;
1702-(ii) office automation;
1703-HEA 1260 — CC 1 39
1704-(iii) telecommunication facilities and networks;
1705-(iv) informatics;
1706-(v) network administration;
1707-(vi) software development; and
1708-(vii) fiber optics;
1709-(C) the deduction applicant acquires in an arms length
1710-transaction from an entity that is not an affiliate of the
1711-deduction applicant; and
1712-(D) the deduction applicant never used for any purpose in
1713-Indiana before the installation described in clause (A).
1714-(15) "Deduction applicant" means an owner of tangible personal
1715-property who makes a deduction application.
1716-(16) "Affiliate" means an entity that effectively controls or is
1717-controlled by a deduction applicant or is associated with a
1718-deduction applicant under common ownership or control, whether
1719-by shareholdings or other means.
1720-(17) "Eligible vacant building" means a building that:
1721-(A) is zoned for commercial or industrial purposes; and
1722-(B) is unoccupied for at least one (1) year before the owner of
1723-the building or a tenant of the owner occupies the building, as
1724-evidenced by a valid certificate of occupancy, paid utility
1725-receipts, executed lease agreements, or any other evidence of
1726-occupation that the department of local government finance
1727-requires.
1728-SECTION 27. IC 6-1.1-12.1-2.6 IS ADDED TO THE INDIANA
1729-CODE AS A NEW SECTION TO READ AS FOLLOWS
1730-[EFFECTIVE JULY 1, 2022]: Sec. 2.6. (a) This section applies only
1731-to a county having a consolidated city.
1732-(b) As used in this section "excluded city" has the meaning set
1733-forth in IC 36-3-1-7.
1734-(c) A designating body or a contracted entity working on the
1735-designating body's behalf that receives a formal tax abatement or
1736-incentive request for a project located in an excluded city shall
1737-exercise due diligence by providing written notice to the excluded
1738-city of the request and details of the investment and jobs before
1739-any formal incentive negotiation proceeding. The notice shall be
1740-delivered by certified mail that includes return receipt or any other
1741-means of delivery that provides for verification or acknowledgment
1742-of receipt.
1743-(d) Not more than five (5) business days after the date of receipt
1744-of the notice under subsection (c), an excluded city may deliver a
1745-written response to the designating body or contracted entity
1746-working on the designating body's behalf that states the excluded
1747-city's position regarding the abatement or incentive request. If a
1748-HEA 1260 — CC 1 40
1749-written response is not received from the excluded city within the
1750-time specified, the designating body or contracted entity shall
1751-assume that the excluded city is in favor of the request and the
1752-designating body may proceed with formal incentive negotiations.
1753-(e) When an offer letter is extended to an applicant for a tax
1754-abatement or incentive request, the designating body shall notify
1755-the legislative body of the excluded city in writing by certified mail
1756-that includes return receipt or any other means of delivery that
1757-provides for verification or acknowledgment of receipt. The
1758-legislative body of the excluded city may adopt a resolution stating
1759-the legislative body's position on the recommendation not later
1760-than thirty (30) business days after receipt of the notice. The
1761-resolution shall serve as official communication of the legislative
1762-body of the excluded city to the designating body.
1763-SECTION 28. IC 6-1.1-12.5-1, AS AMENDED BY P.L.91-2017,
7439+SECTION 24. IC 6-1.1-12.5-1, AS AMENDED BY P.L.91-2017,
17647440 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17657441 JULY 1, 2022]: Sec. 1. (a) As used in this chapter, "eligible
17667442 infrastructure" means the following:
17677443 (1) Storage, compressed natural gas, liquefied natural gas,
17687444 transmission, and distribution facilities to be used in the delivery
17697445 of natural gas, or supplemental or substitute forms of gas sources
17707446 by a natural gas utility.
17717447 (2) Facilities and technologies used in the deployment and
17727448 transmission of broadband service, however defined or classified
17737449 by the Federal Communications Commission, or advanced
17747450 services (as defined in 47 CFR 51.5) by a provider of broadband
17757451 service or advanced services.
17767452 (3) Facilities used in the treatment, storage, or distribution of
17777453 water by a water utility.
17787454 (4) Facilities used in the collection or treatment of wastewater by
17797455 a wastewater utility.
17807456 (b) As used in this chapter, "a provider of broadband service or
17817457 advanced services" includes a telephone company or cable
17827458 company (as defined in IC 6-1.1-8-2(15)).
1783-SECTION 29. IC 6-1.1-13-13, AS ADDED BY P.L.178-2021,
7459+SECTION 25. IC 6-1.1-13-13, AS ADDED BY P.L.178-2021,
17847460 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1785-UPON PASSAGE]: Sec. 13. (a) This section applies to both residential
1786-real property and commercial property, with an assessed value of three
1787-million dollars ($3,000,000) or less, for which the assessed value was
1788-increased for a tax year by an assessing official for any reason other
1789-than by the application of the annual adjustment factor used by the
1790-assessing official to adjust property values for that year. However, this
1791-section does not apply to an assessment if the assessment is based on:
7461+JANUARY 1, 2023]: Sec. 13. (a) This section applies to both
7462+residential real property and commercial property, with an assessed
7463+value of three million dollars ($3,000,000) or less, for which the
7464+assessed value was increased for a tax year by an assessing official for
7465+any reason other than by the application of the annual adjustment factor
7466+used by the assessing official to adjust property values for that year.
7467+However, this section does not apply to an assessment if the assessment
7468+EH 1260—LS 6580/DI 134 173
7469+is based on:
17927470 (1) structural improvements;
1793-HEA 1260 — CC 1 41
17947471 (2) zoning; or
17957472 (3) uses;
17967473 that were not considered in the assessment for the prior tax year.
17977474 (b) If the taxpayer:
17987475 (1) appeals an increased assessment as described in subsection (a)
17997476 to the county property tax assessment board of appeals or the
18007477 Indiana board; and
18017478 (2) prevails in an appeal described in subdivision (1) or any
18027479 resulting subsequent appeal of the increased assessment described
18037480 in subsection (a);
18047481 the assessing official shall not increase the assessed value of the
18057482 property until the first year of the next four (4) year cyclical assessment
18067483 cycle for any reason other than by application of the annual adjustment
18077484 factor used by the assessing official to adjust property values for a tax
18087485 year. During this period, the taxpayer may not appeal an increased
18097486 assessment made by the assessor unless the taxpayer believes that the
18107487 increased assessment is arbitrary and capricious and not made
18117488 consistent with the annual adjustment factor used by the assessing
18127489 official to adjust property values for a tax year. If the taxpayer does
18137490 appeal during this period on the grounds that the increased assessment
18147491 is arbitrary and capricious and not made consistent with the annual
18157492 adjustment factor used by the assessing official to adjust property
18167493 values for a tax year, the provision shifting the burden to the assessing
18177494 official to prove that the assessment is correct under
1818-IC 6-1.1-15-17.2(d) (before its repeal) or IC 6-1.1-15-20 does not
1819-apply.
7495+IC 6-1.1-15-17.2(d) IC 6-1.1-15-17.2(e) does not apply.
18207496 (c) This section does not apply if:
18217497 (1) the reduction in assessed value is the result of a settlement
18227498 agreement between the taxpayer and the assessing official; or
18237499 (2) the appeal is based on a correction of error under
18247500 IC 6-1.1-15-1.1(a) and IC 6-1.1-15-1.1(b).
18257501 (d) If the taxpayer who appealed an increased assessment under this
18267502 section sells the property, whose assessment was appealed, for fair
18277503 market value, notwithstanding subsection (b), the assessor may reassess
1828-the property that was sold.
1829-SECTION 30. IC 6-1.1-15-0.8 IS ADDED TO THE INDIANA
7504+the property that was sold.".
7505+Page 14, delete lines 26 through 42, begin a new paragraph and
7506+insert:
7507+"SECTION 15. IC 6-1.1-15-17.2, AS AMENDED BY
7508+P.L.121-2019, SECTION 13, IS AMENDED TO READ AS
7509+FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 17.2. (a) As used in
7510+this section, "substantially correct" means:
7511+EH 1260—LS 6580/DI 134 174
7512+(1) for the assessor, that the assessor has proved that the value
7513+of the property is within five percent (5%) of the appealed
7514+assessment; and
7515+(2) for the taxpayer, that the taxpayer has proved that the
7516+value of the property is within five percent (5%) of the
7517+taxpayer's contention of value.
7518+(a) (b) Except as provided in subsection (d), (e), this section applies
7519+to any review or appeal of an assessment under this chapter if the
7520+assessment that is the subject of the review or appeal is an increase of
7521+more than five percent (5%) over the assessment for the same property
7522+for the prior tax year. In calculating the change in the assessment for
7523+purposes of this section, the assessment to be used for the prior tax year
7524+is the original assessment for that prior tax year or, if applicable, the
7525+assessment for that prior tax year:
7526+(1) as last corrected by an assessing official;
7527+(2) as stipulated or settled by the taxpayer and the assessing
7528+official; or
7529+(3) as determined by the reviewing authority.
7530+(b) (c) Under this section, the county assessor or township assessor
7531+making the assessment has the burden of proving that the assessment
7532+is substantially correct in any review or appeal under this chapter and
7533+in any appeals taken to the Indiana board of tax review or to the Indiana
7534+tax court. If a county assessor or township assessor fails to meet the
7535+burden of proof under this section, the taxpayer may introduce
7536+evidence to prove the a substantially correct assessment. If neither the
7537+assessing official nor the taxpayer meets the burden of proof under this
7538+section, the assessment reverts to the assessment for the prior tax year,
7539+which is the original assessment for that prior tax year or, if applicable,
7540+the assessment for that prior tax year:
7541+(1) as last corrected by an assessing official;
7542+(2) as stipulated or settled by the taxpayer and the assessing
7543+official; or
7544+(3) as determined by the reviewing authority.
7545+In appeals where the taxpayer contends that the assessment should
7546+be greater than the assessment for the prior tax year, the final
7547+assessed value may not be less than the taxpayer's contention of
7548+value in the appeal.
7549+(c) (d) This section does not apply to an assessment if the
7550+assessment that is the subject of the review or appeal is based on:
7551+(1) substantial renovations or new improvements;
7552+(2) zoning; or
7553+(3) uses;
7554+EH 1260—LS 6580/DI 134 175
7555+that were not considered in the assessment for the prior tax year.
7556+(d) (e) This subsection applies to real property for which the gross
7557+assessed value of the real property was reduced by the assessing
7558+official or reviewing authority in an appeal conducted under
7559+IC 6-1.1-15. However, this subsection does not apply for an assessment
7560+date if the real property was valued using the income capitalization
7561+approach in the appeal. If the gross assessed value of real property for
7562+an assessment date that follows the latest assessment date that was the
7563+subject of an appeal described in this subsection is increased above the
7564+gross assessed value of the real property for the latest assessment date
7565+covered by the appeal, regardless of the amount of the increase, the
7566+county assessor or township assessor (if any) making the assessment
7567+has the burden of proving that the assessment is correct.".
7568+Delete pages 15 through 16.
7569+Page 17, delete lines 1 through 21.
7570+Page 23, between lines 36 and 37, begin a new paragraph and insert:
7571+"SECTION 24. IC 6-1.1-18.5-28 IS ADDED TO THE INDIANA
18307572 CODE AS A NEW SECTION TO READ AS FOLLOWS
1831-[EFFECTIVE JULY 1, 2022]: Sec. 0.8. As used in this chapter,
1832-"taxpayer" means:
1833-(1) an owner of the property at the time of the issuance of the
1834-assessment or tax bill;
1835-(2) a person statutorily or contractually obligated to pay
1836-property taxes on the property; or
1837-(3) a tenant obligated under a lease to reimburse the owner
1838-HEA 1260 — CC 1 42
1839-for property taxes on the property.
1840-SECTION 31. IC 6-1.1-15-17.1 IS REPEALED [EFFECTIVE
1841-UPON PASSAGE]. Sec. 17.1. In the case of a change occurring after
7573+[EFFECTIVE JULY 1, 2022]: Sec. 28. (a) This section applies only
7574+to the Sugar Creek Township Fire Protection District in Vigo
7575+County.
7576+(b) Subject to subsection (c), the executive of a district described
7577+in subsection (a) may, after approval by the fiscal body of the
7578+district, and before August 1, 2022, submit a petition to the
7579+department of local government finance requesting an increase in
7580+the district's maximum permissible ad valorem property tax levy
7581+for property taxes first due and payable in 2023.
7582+(c) Before the fiscal body of the township may approve a
7583+petition under subsection (b), the fiscal body of the township shall
7584+hold a public hearing on the petition. The fiscal body shall give
7585+notice of the public hearing under IC 5-3-1. At the public hearing,
7586+the fiscal body shall make available to the public the following:
7587+(1) A fiscal plan describing the need for the increase to the
7588+levy and the expenditures for which the revenue generated
7589+from the increase to the levy will be used.
7590+(2) A statement that the proposed increase will be a
7591+permanent increase to the district's maximum permissible ad
7592+valorem property tax levy.
7593+(3) The estimated effect of the proposed increase on
7594+taxpayers.
7595+After the fiscal body approves the petition, the district shall
7596+immediately notify the other civil taxing units and school
7597+EH 1260—LS 6580/DI 134 176
7598+corporations in the county that are located in a taxing district
7599+where the district is also located.
7600+(d) If the executive of the district submits a petition under
7601+subsection (b), the department of local government finance shall
7602+increase the maximum permissible ad valorem property tax levy
7603+for property taxes first due and payable in 2023 by not more than
7604+one hundred thousand dollars ($100,000).
7605+(e) The district's maximum permissible ad valorem property tax
7606+levy for property taxes first due and payable in 2023, as adjusted
7607+under this section, shall be used in the determination of the
7608+district's maximum permissible ad valorem property tax levy
7609+under IC 6-1.1-18.5 for property taxed first due and payable in
7610+2024 and thereafter.
7611+(f) This section expires June 30, 2026.
7612+SECTION 25. IC 6-1.1-18.5-29 IS ADDED TO THE INDIANA
7613+CODE AS A NEW SECTION TO READ AS FOLLOWS
7614+[EFFECTIVE JULY 1, 2022]: Sec. 29. (a) This section applies only
7615+to the Otter Creek Township in Vigo County.
7616+(b) Subject to subsection (c), the executive of a township
7617+described in subsection (a) may, after approval by the fiscal body
7618+of the township, and before August 1, 2022, submit a petition to the
7619+department of local government finance requesting an increase in
7620+the township's maximum permissible ad valorem property tax levy
7621+for property taxes first due and payable in 2023.
7622+(c) Before the fiscal body of the township may approve a
7623+petition under subsection (b), the fiscal body of the township shall
7624+hold a public hearing on the petition. The fiscal body shall give
7625+notice of the public hearing under IC 5-3-1. At the public hearing,
7626+the fiscal body shall make available to the public the following:
7627+(1) A fiscal plan describing the need for the increase to the
7628+levy and the expenditures for which the revenue generated
7629+from the increase to the levy will be used.
7630+(2) A statement that the proposed increase will be a
7631+permanent increase to the township's maximum permissible
7632+ad valorem property tax levy.
7633+(3) The estimated effect of the proposed increase on
7634+taxpayers.
7635+After the fiscal body approves the petition, the township shall
7636+immediately notify the other civil taxing units and school
7637+corporations in the county that are located in a taxing district
7638+where the township is also located.
7639+(d) If the executive of the township submits a petition under
7640+EH 1260—LS 6580/DI 134 177
7641+subsection (b), the department of local government finance shall
7642+increase the maximum permissible ad valorem property tax levy
7643+for property taxes first due and payable in 2023 by not more than
7644+seventy-five thousand dollars ($75,000).
7645+(e) The township's maximum permissible ad valorem property
7646+tax levy for property taxes first due and payable in 2023, as
7647+adjusted under this section, shall be used in the determination of
7648+the township's maximum permissible ad valorem property tax levy
7649+under IC 6-1.1-18.5 for property taxes first due and payable in
7650+2024 and thereafter.
7651+(f) This section expires June 30, 2026.
7652+SECTION 26. IC 6-1.1-18.5-30 IS ADDED TO THE INDIANA
7653+CODE AS A NEW SECTION TO READ AS FOLLOWS
7654+[EFFECTIVE JULY 1, 2022]: Sec. 30. (a) This section applies only
7655+to Howard County.
7656+(b) Subject to subsection (c), the executive of a county described
7657+in subsection (a) may, after approval by the fiscal body of the
7658+county, and before August 1, 2022, submit a petition to the
7659+department of local government finance requesting an increase in
7660+the county's maximum permissible ad valorem property tax levy
7661+for property taxes first due and payable in 2023.
7662+(c) Before the fiscal body of the county may approve a petition
7663+under subsection (b), the fiscal body of the county shall hold a
7664+public hearing on the petition. The fiscal body shall give notice of
7665+the public hearing under IC 5-3-1. At the public hearing, the fiscal
7666+body shall make available to the public the following:
7667+(1) A fiscal plan describing the need for the increase to the
7668+levy and the expenditures for which the revenue generated
7669+from the increase to the levy will be used.
7670+(2) A statement that the proposed increase will be a
7671+permanent increase to the township's maximum permissible
7672+ad valorem property tax levy.
7673+(3) The estimated effect of the proposed increase on
7674+taxpayers.
7675+After the fiscal body approves the petition, the county shall
7676+immediately notify the other civil taxing units and school
7677+corporations in the county that are located in a taxing district
7678+where the county is also located.
7679+(d) If the executive of the county submits a petition under
7680+subsection (b), the department of local government finance shall
7681+increase the maximum permissible ad valorem property tax levy
7682+for property taxes first due and payable in 2023 by not more than
7683+EH 1260—LS 6580/DI 134 178
7684+ninety-seven thousand two hundred and ninety-three dollars
7685+($97,293).
7686+(e) The county's maximum permissible ad valorem property tax
7687+levy for property taxes first due and payable in 2023, as adjusted
7688+under this section, shall be used in the determination of the
7689+county's maximum permissible ad valorem property tax levy under
7690+IC 6-1.1-18.5 for property taxes first due and payable in 2024 and
7691+thereafter.
7692+(f) This section expires June 30, 2026.".
7693+Page 36, between lines 31 and 32, begin a new paragraph and insert:
7694+"SECTION 25. IC 6-1.1-37-1, AS AMENDED BY P.L.1-2010,
7695+SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7696+JANUARY 1, 2023]: Sec. 1. An officer of state or local government
7697+who recklessly violates or fails to perform a duty imposed on him
7698+under:
7699+(1) IC 6-1.1-10-1(b);
7700+(2) IC 6-1.1-12-6;
7701+(3) IC 6-1.1-12-7;
7702+(4) (3) IC 6-1.1-17-1;
7703+(5) (4) IC 6-1.1-17-3(a);
7704+(6) (5) IC 6-1.1-17-5(d)(1);
7705+(7) (6) IC 6-1.1-18-1;
7706+(8) (7) IC 6-1.1-18-5;
7707+(9) (8) IC 6-1.1-18-6;
7708+(10) (9) IC 6-1.1-20-5;
7709+(11) (10) IC 6-1.1-20-6;
7710+(12) (11) IC 6-1.1-20-7;
7711+(13) (12) IC 6-1.1-30-14; or
7712+(14) (13) IC 6-1.1-36-13;
7713+commits a Class A misdemeanor. In addition, the officer is liable for
7714+the damages sustained by a person as a result of the officer's violation
7715+of the provision or the officer's failure to perform the duty.
7716+SECTION 26. IC 6-3.6-5-6, AS AMENDED BY P.L.86-2018,
7717+SECTION 77, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7718+JULY 1, 2022]: Sec. 6. (a) This section applies to all counties.
7719+(b) The adopting body may impose a tax rate under this chapter that
7720+does not exceed one and twenty-five hundredths percent (1.25%) on the
7721+adjusted gross income of local taxpayers in the county served by the
7722+adopting body.
7723+(c) Revenues from a tax under this section may be used only for the
7724+purpose of funding a property tax credit applied on a percentage basis
7725+to reduce the property tax liability of taxpayers with tangible property
7726+EH 1260—LS 6580/DI 134 179
7727+located in the county as authorized under this section. Property taxes
7728+imposed due to a referendum in which a majority of the voters in the
7729+taxing unit imposing the property taxes approved the property taxes are
7730+not eligible for a credit under this section.
7731+(d) The adopting body shall specify by ordinance how the revenue
7732+from the tax shall be applied under subdivisions (1) through (4) to
7733+provide property tax credits in subsequent years. The allocation must
7734+be specified as a percentage of property tax relief revenue for taxpayers
7735+within each property category. The ordinance must be adopted as
7736+provided in IC 6-3.6-3 and takes effect and applies to property taxes as
7737+specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter
7738+until it is rescinded or modified. The property tax credits may be
7739+allocated to all property categories or among any combination of the
7740+following categories:
7741+(1) For homesteads eligible for a credit under IC 6-1.1-20.6-7.5
7742+that limits the taxpayer's property tax liability for the property to
7743+one percent (1%).
7744+(2) For residential property, long term care property, agricultural
7745+land, and other tangible property (if any) eligible for a credit
7746+under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax
7747+liability for the property to two percent (2%).
7748+(3) For residential property, as defined in IC 6-1.1-20.6-4.
7749+(4) For nonresidential real property, personal property, and other
7750+tangible property (if any) eligible for a credit under
7751+IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability
7752+for the property to three percent (3%). However, IC 6-3.6-11-2
7753+applies in Jasper County.
7754+(e) Within a category described in subsection (d) for which an
7755+ordinance grants property tax credits, the property tax credit rate must
7756+be a uniform percentage for all qualifying taxpayers with property in
7757+that category in the county. The credit percentage may be, but does not
7758+have to be, uniform for all categories of property listed in subsection
7759+(d).
7760+(f) The county auditor shall allocate the amount of revenue applied
7761+as tax credits under this section to the taxing units that imposed the
7762+eligible property taxes against which the credits are applied.
7763+(g) If the adopting body adopts an ordinance to reduce or eliminate
7764+the property tax relief credits that are in effect in the county under this
7765+chapter, the county auditor shall give notice of the adoption of the
7766+ordinance in accordance with IC 5-3-1 not later than thirty (30) days
7767+after the date on which the ordinance is adopted.
7768+SECTION 14. IC 6-3.6-11-2 IS REPEALED [EFFECTIVE JULY
7769+EH 1260—LS 6580/DI 134 180
7770+1, 2022]. Sec. 2. (a) This section applies to Jasper County's allocation
7771+of property tax credits provided by a tax rate under IC 6-3.6-5.
7772+(b) A taxpayer that owns an industrial plant located in Jasper
7773+County is ineligible for a credit under IC 6-3.6-5 against the property
7774+taxes due on the industrial plant if the assessed value of the industrial
7775+plant as of March 1, 2006, exceeded twenty percent (20%) of the total
7776+assessed value of all taxable property in the county on that date. The
7777+general assembly finds that the provisions of this subsection are
7778+necessary because the industrial plant represents such a large
7779+percentage of Jasper County's assessed valuation.".
7780+Page 54, line 35, reset in roman "Before July 1,".
7781+Page 54, line 35, delete "A" and insert "2025, a".
7782+Page 55, line 38, reset in roman "before July 1,".
7783+Page 55, line 38, after "2022," insert "2025,".
7784+Page 56, line 41, reset in roman "Before July 1,".
7785+Page 56, line 41, delete "A" and insert "2025, a".
7786+Page 57, line 39, reset in roman "Before July 1,".
7787+Page 57, line 39, delete "A" and insert "2025, a".
7788+Page 58, line 18, reset in roman "Before July 1,".
7789+Page 58, line 18, delete "A" and insert "2025, a".
7790+Page 58, line 42, reset in roman "before July 1,".
7791+Page 58, line 42, after "2022," insert "2025,".
7792+Page 62, line 14, reset in roman "before July 1,".
7793+Page 62, line 14, after "2022," insert "2025,".
7794+Page 64, line 42, reset in roman "before July 1,".
7795+Page 64, line 42, after "2022," insert "2025,".
7796+Page 65, between lines 19 and 20, begin a new paragraph and insert:
7797+"SECTION 44. IC 34-30-2-16.6, AS AMENDED BY P.L.86-2018,
7798+SECTION 238, IS AMENDED TO READ AS FOLLOWS
7799+[EFFECTIVE JANUARY 1, 2023]: Sec. 16.6. (a) IC 6-1.1-12-2
7800+(Concerning a closing agent for failure to perform certain tasks for
7801+purposes of obtaining a property tax deduction for the property).
7802+(b) IC 6-1.1-12-43 (Concerning a closing agent's failure to provide
7803+a form concerning property tax benefits).
7804+SECTION 45. IC 36-1-3.5-5, AS AMENDED BY P.L.119-2012,
7805+SECTION 171, IS AMENDED TO READ AS FOLLOWS
7806+[EFFECTIVE JULY 1, 2022]: Sec. 5. (a) This section applies to Lake
7807+County.
7808+(b) Jurisdiction over the following local matters, which before the
7809+1981 regular session of the general assembly have been subjects of
7810+statutory concern, is transferred to the legislative body of the county:
7811+(1) Frequency of salary payments (formerly governed by
7812+EH 1260—LS 6580/DI 134 181
7813+IC 17-3-73-2).
7814+(2) Mileage allowances for deputy county auditors (formerly
7815+governed by IC 17-3-29-1).
7816+(3) County purchasing agency (formerly governed by IC 17-2-77).
7817+(4) (3) County data processing agency (formerly governed by
7818+IC 17-2-74).
7819+SECTION 46. IC 36-1-3.5-7, AS AMENDED BY P.L.119-2012,
7820+SECTION 173, IS AMENDED TO READ AS FOLLOWS
7821+[EFFECTIVE JULY 1, 2022]: Sec. 7. (a) This section applies to St.
7822+Joseph County.
7823+(b) Jurisdiction over the following local matters, which before the
7824+1981 regular session of the general assembly have been subjects of
7825+statutory concern, is transferred to the legislative body of the county
7826+(1) County purchasing agency (formerly governed by IC 17-2-77).
7827+(2) County data processing agency (formerly governed by
7828+IC 17-2-74).
7829+SECTION 47. IC 36-2-3.5-7 IS ADDED TO THE INDIANA CODE
7830+AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
7831+1, 2022]: Sec. 7. (a) This section applies to Lake County.
7832+(b) The county executive shall have jurisdiction over the county
7833+purchasing agency.
7834+SECTION 48. IC 36-2-3.5-7.5 IS ADDED TO THE INDIANA
7835+CODE AS A NEW SECTION TO READ AS FOLLOWS
7836+[EFFECTIVE JULY 1, 2022]: Sec. 7.5. (a) This section applies to St.
7837+Joseph County.
7838+(b) The county executive shall have jurisdiction over the county
7839+purchasing agency.".
7840+Page 104, delete lines 32 through 42.
7841+Page 105, delete lines 1 through 15, begin a new paragraph and
7842+insert:
7843+"SECTION 53. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-15-17.2,
7844+as amended by this act, applies:
7845+(1) to all appeals or reviews that are pending, but that have
7846+not yet had an evidentiary hearing on the effective date of this
7847+act; and
7848+(2) to all appeals or reviews filed thereafter.
7849+IC 6-1.1-15-17.2, as in effect before its amendment by this act, shall
7850+continue to apply to all appeals and review that have had an
7851+evidentiary hearing that occurred before the effective date of this
7852+act.
7853+(b) This SECTION July 1, 2025.
7854+SECTION 54. [EFFECTIVE JANUARY 1, 2020
7855+EH 1260—LS 6580/DI 134 182
7856+(RETROACTIVE)]: (a) This SECTION applies notwithstanding
7857+IC 6-1.1-10, IC 6-1.1-11, or any other law or administrative rule or
7858+provision.
7859+(b) This SECTION applies to assessment dates after December
7860+31, 2019, and before January 1, 2022.
7861+(c) As used in this SECTION, "eligible property" means any
7862+real property:
7863+(1) that is owned, occupied, and used by a taxpayer that is a
7864+church or religious society and is used for one (1) or more of
7865+the purposes described in IC 6-1.1-10-16 or IC 6-1.1-10-21;
7866+(2) that is a parcel that was purchased by the taxpayer in
7867+2019;
7868+(3) on which property taxes were imposed for the 2020 and
7869+2021 assessment dates; and
7870+(3) that would have been eligible for an exemption under
7871+IC 6-1.1-10-16 or IC 6-1.1-10-21 for the 2020 and 2021
7872+assessment dates if an exemption application had been
7873+properly and timely filed under IC 6-1.1 for the property.
7874+(d) Before September 1, 2022, the owner of eligible property
7875+may file a property tax exemption application and supporting
7876+documents claiming a property tax exemption under this
7877+SECTION for the eligible property for the 2020 and 2021
7878+assessment dates.
7879+(e) A property tax exemption application filed as provided in
7880+subsection (d) is considered to have been properly and timely filed
7881+for each assessment date.
7882+(f) The following apply if the owner of eligible property files a
7883+property tax exemption application as provided in subsection (d):
7884+(1) The property tax exemption for the eligible property shall
7885+be allowed and granted for the applicable assessment date by
7886+the county assessor and county auditor of the county in which
7887+the eligible property is located.
7888+(2) The owner of the eligible property is not required to pay
7889+any property taxes, penalties, or interest with respect to the
7890+eligible property for the applicable assessment date.
7891+(g) The exemption allowed by this SECTION shall be applied
7892+without the need for any further ruling or action by the county
7893+assessor, the county auditor, or the county property tax assessment
7894+board of appeals of the county in which the eligible property is
7895+located or by the Indiana board of tax review.
7896+(h) To the extent the owner of the eligible property has paid any
7897+property taxes, penalties, or interest with respect to the eligible
7898+EH 1260—LS 6580/DI 134 183
7899+property for an applicable date and to the extent that the eligible
7900+property is exempt from taxation as provided in this SECTION,
7901+the owner of the eligible property is entitled to a refund of the
7902+amounts paid. The owner is not entitled to any interest on the
7903+refund under IC 6-1.1 or any other law to the extent interest has
7904+not been paid by or on behalf of the owner. Notwithstanding the
7905+filing deadlines for a claim under IC 6-1.1-26, any claim for a
7906+refund filed by the owner of eligible property under this SECTION
7907+before September 1, 2022, is considered timely filed. The county
7908+auditor shall pay the refund due under this SECTION in one (1)
7909+installment.
7910+(i) This SECTION expires June 30, 2024.".
7911+Renumber all SECTIONS consecutively.
7912+and when so amended that said bill do pass.
7913+(Reference is to HB 1260 as reprinted January 27, 2022.)
7914+MISHLER, Chairperson
7915+Committee Vote: Yeas 9, Nays 0.
7916+_____
7917+SENATE MOTION
7918+Madam President: I move that Engrossed House Bill 1260 be
7919+amended to read as follows:
7920+Replace the effective date in SECTION 26 with "[EFFECTIVE
7921+JULY 1, 2022]".
7922+Page 6, delete line 36 and insert "section 2(15) of this chapter).".
7923+Page 6, line 37, beginning with "(d)" begin a new paragraph.
7924+Page 7, line 12, after "for" insert "the".
7925+Page 16, delete lines 30 through 33, begin a new line block indented
7926+and insert:
7927+"(6) except as provided in subsection (i), the assessed value of the
7928+real property, mobile home, or manufactured home does not
7929+exceed two hundred forty thousand dollars ($200,000).
7930+($240,000).".
7931+Page 37, line 36, reset in roman "IC 6-1.1-15-17.2(d)".
7932+Page 37, line 36, delete "IC 6-1.1-15-17.2(e)" and insert "(before its
7933+repeal) or IC 6-1.1-15-20".
7934+Page 38, delete lines 14 through 42.
7935+Page 39, delete lines 1 through 30, begin a new paragraph and
7936+EH 1260—LS 6580/DI 134 184
7937+insert:
7938+"SECTION 28. IC 6-1.1-15-17.1 IS REPEALED [EFFECTIVE
7939+JULY 1, 2022]. Sec. 17.1. In the case of a change occurring after
18427940 February 28, 2015, in the classification of real property:
18437941 (1) the county assessor or township assessor must on the notice
18447942 required by IC 6-1.1-4-22 specify any changes in land
18457943 classification and the reasons for the change; and
18467944 (2) the county assessor or township assessor making the change
18477945 in the classification has the burden of proving that the change in
18487946 the classification is correct in any review or appeal under this
18497947 chapter and in any appeals taken to the Indiana board of tax
18507948 review or to the Indiana tax court.
1851-SECTION 32. IC 6-1.1-15-17.2 IS REPEALED [EFFECTIVE
1852-UPON PASSAGE]. Sec. 17.2. (a) Except as provided in subsection (d),
1853-this section applies to any review or appeal of an assessment under this
7949+SECTION 29. IC 6-1.1-15-17.2 IS REPEALED [EFFECTIVE JULY
7950+1, 2022]. Sec. 17.2. (a) Except as provided in subsection (d), this
7951+section applies to any review or appeal of an assessment under this
18547952 chapter if the assessment that is the subject of the review or appeal is
18557953 an increase of more than five percent (5%) over the assessment for the
18567954 same property for the prior tax year. In calculating the change in the
18577955 assessment for purposes of this section, the assessment to be used for
18587956 the prior tax year is the original assessment for that prior tax year or, if
18597957 applicable, the assessment for that prior tax year:
18607958 (1) as last corrected by an assessing official;
18617959 (2) as stipulated or settled by the taxpayer and the assessing
18627960 official; or
18637961 (3) as determined by the reviewing authority.
18647962 (b) Under this section, the county assessor or township assessor
18657963 making the assessment has the burden of proving that the assessment
18667964 is correct in any review or appeal under this chapter and in any appeals
18677965 taken to the Indiana board of tax review or to the Indiana tax court. If
18687966 a county assessor or township assessor fails to meet the burden of proof
18697967 under this section, the taxpayer may introduce evidence to prove the
18707968 correct assessment. If neither the assessing official nor the taxpayer
18717969 meets the burden of proof under this section, the assessment reverts to
18727970 the assessment for the prior tax year, which is the original assessment
18737971 for that prior tax year or, if applicable, the assessment for that prior tax
18747972 year:
18757973 (1) as last corrected by an assessing official;
18767974 (2) as stipulated or settled by the taxpayer and the assessing
18777975 official; or
18787976 (3) as determined by the reviewing authority.
18797977 (c) This section does not apply to an assessment if the assessment
18807978 that is the subject of the review or appeal is based on:
7979+EH 1260—LS 6580/DI 134 185
18817980 (1) substantial renovations or new improvements;
18827981 (2) zoning; or
1883-HEA 1260 — CC 1 43
18847982 (3) uses;
18857983 that were not considered in the assessment for the prior tax year.
18867984 (d) This subsection applies to real property for which the gross
18877985 assessed value of the real property was reduced by the assessing
18887986 official or reviewing authority in an appeal conducted under
18897987 IC 6-1.1-15. However, this subsection does not apply for an assessment
18907988 date if the real property was valued using the income capitalization
18917989 approach in the appeal. If the gross assessed value of real property for
18927990 an assessment date that follows the latest assessment date that was the
18937991 subject of an appeal described in this subsection is increased above the
18947992 gross assessed value of the real property for the latest assessment date
18957993 covered by the appeal, regardless of the amount of the increase, the
18967994 county assessor or township assessor (if any) making the assessment
18977995 has the burden of proving that the assessment is correct.
1898-SECTION 33. IC 6-1.1-15-18 IS REPEALED [EFFECTIVE UPON
1899-PASSAGE]. Sec. 18. (a) This section applies to an appeal to which this
7996+SECTION 30. IC 6-1.1-15-18 IS REPEALED [EFFECTIVE JULY
7997+1, 2022]. Sec. 18. (a) This section applies to an appeal to which this
19007998 chapter applies, including any review by the board of tax review or the
19017999 tax court.
19028000 (b) This section applies to any proceeding pending or commenced
19038001 after June 30, 2012.
19048002 (c) To accurately determine market-value-in-use, a taxpayer or an
19058003 assessing official may:
19068004 (1) in a proceeding concerning residential property, introduce
19078005 evidence of the assessments of comparable properties located in
19088006 the same taxing district or within two (2) miles of a boundary of
19098007 the taxing district; and
19108008 (2) in a proceeding concerning property that is not residential
19118009 property, introduce evidence of the assessments of any relevant,
19128010 comparable property.
19138011 However, in a proceeding described in subdivision (2), preference shall
19148012 be given to comparable properties that are located in the same taxing
19158013 district or within two (2) miles of a boundary of the taxing district. The
19168014 determination of whether properties are comparable shall be made
19178015 using generally accepted appraisal and assessment practices.
1918-SECTION 34. IC 6-1.1-15-20 IS ADDED TO THE INDIANA
8016+SECTION 31. IC 6-1.1-15-20 IS ADDED TO THE INDIANA
19198017 CODE AS A NEW SECTION TO READ AS FOLLOWS
1920-[EFFECTIVE UPON PASSAGE]: Sec. 20. (a) In an appeal under this
8018+[EFFECTIVE JULY 1, 2022]: Sec. 20. (a) In an appeal under this
19218019 chapter, except as provided in subsection (b), the assessment as last
19228020 determined by an assessing official or the county board is
19238021 presumed to be equal to the property's true tax value until
8022+EH 1260—LS 6580/DI 134 186
19248023 rebutted by evidence presented by the parties.
19258024 (b) If a property's assessment increased more than five percent
19268025 (5%) over the property's assessment for the prior tax year, then
19278026 the assessment is no longer presumed to be equal to the property's
1928-HEA 1260 — CC 1 44
19298027 true tax value, and the assessing official has the burden of proof.
19308028 (c) For purposes of this chapter, an assessment for a prior tax
19318029 year means the final value:
19328030 (1) as last corrected by an assessing official;
19338031 (2) as stipulated or settled by the taxpayer and the assessing
19348032 official; or
19358033 (3) as determined by a reviewing authority.
19368034 (d) Subsection (b) does not apply if the increase in the
19378035 assessment on appeal is based on:
19388036 (1) substantial renovations or new improvements;
19398037 (2) zoning; or
19408038 (3) uses;
19418039 that were not considered in the assessment for the prior tax year.
19428040 (e) Both parties in an appeal under this chapter may present
19438041 evidence of the true tax value of the property, seeking to decrease
19448042 or increase the assessment.
19458043 (f) In an appeal under this chapter, the Indiana board shall, as
19468044 trier of fact, weigh the evidence and decide the true tax value of the
19478045 property as compelled by the totality of the probative evidence
19488046 before it. The Indiana board's determination of the property's true
19498047 tax value may be higher or lower than the assessment or the value
19508048 proposed by a party or witness. If the totality of the evidence
19518049 presented to the Indiana board is insufficient to determine the
19528050 property's true tax value in an appeal governed by subsection (a),
19538051 then the property's assessment is presumed to be equal to the
19548052 property's true tax value. If the totality of the evidence presented
19558053 to the Indiana board is insufficient to determine the property's true
19568054 tax value in an appeal governed by subsection (b), then the
19578055 property's prior year assessment is presumed to be equal to the
19588056 property's true tax value.
19598057 (g) The Indiana board shall hear its matters without regard to
1960-motions related to notice pleading or judgments on the evidence.
1961-(h) This section applies only to appeals filed after the effective
1962-date of this section as added by HEA 1260-2022.
1963-SECTION 35. IC 6-1.1-17-1, AS AMENDED BY P.L.184-2016,
1964-SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1965-JULY 1, 2022]: Sec. 1. (a) On or before August 1 of each year, the
1966-county auditor shall submit a certified statement of the assessed value
1967-for the ensuing year to the department of local government finance in
1968-the manner prescribed by the department.
1969-(b) The department of local government finance shall make the
1970-certified statement available on the department's computer gateway.
1971-(c) Subject to subsection (d), after the county auditor submits a
1972-certified statement under subsection (a) or an amended certified
1973-statement under this subsection with respect to a political subdivision
1974-HEA 1260 — CC 1 45
1975-and before the department of local government finance certifies its
1976-action with respect to the political subdivision under section 16(i) of
1977-this chapter, the county auditor may amend the information concerning
1978-assessed valuation included in the earlier certified statement. The
1979-county auditor shall submit a certified statement amended under this
1980-subsection to the department of local government finance not later
1981-than September 1 in the manner prescribed by the department.
1982-(d) Except as provided in subsection (e), Before the county auditor
1983-makes an amendment under subsection (c), the county auditor must
1984-provide an opportunity for public comment on the proposed
1985-amendment at a public hearing. The county auditor must give notice of
1986-the hearing under IC 5-3-1. If the county auditor makes the amendment
1987-as a result of information provided to the county auditor by an assessor,
1988-the county auditor shall give notice of the public hearing to the
1989-assessor.
1990-(e) The county auditor is not required to hold a public hearing under
1991-subsection (d) if:
1992-(1) the amendment under subsection (c) is proposed to correct a
1993-mathematical error made in the determination of the amount of
1994-assessed valuation included in the earlier certified statement;
1995-(2) the amendment under subsection (c) is proposed to add to the
1996-amount of assessed valuation included in the earlier certified
1997-statement assessed valuation of omitted property discovered after
1998-the county auditor sent the earlier certified statement; or
1999-(3) the county auditor determines that the amendment under
2000-subsection (c) will not result in an increase in the tax rate or tax
2001-rates of the political subdivision.
2002-(f) (e) Beginning in 2018, each county auditor shall submit to the
2003-department of local government finance parcel level data of certified
2004-net assessed values as required by the department. A county auditor
2005-shall submit the parcel level data in the manner and format required by
2006-the department and according to a schedule determined by the
2007-department.
2008-SECTION 36. IC 6-1.1-18-12, AS AMENDED BY P.L.86-2018,
2009-SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2010-JULY 1, 2022]: Sec. 12. (a) For purposes of this section, "maximum
2011-rate" refers to the maximum:
2012-(1) property tax rate or rates; or
2013-(2) special benefits tax rate or rates;
2014-referred to in the statutes listed in subsection (d).
2015-(b) The maximum rate for taxes first due and payable after 2003 is
2016-the maximum rate that would have been determined under subsection
2017-(e) for taxes first due and payable in 2003 if subsection (e) had applied
2018-for taxes first due and payable in 2003.
2019-HEA 1260 — CC 1 46
2020-(c) The maximum rate must be adjusted each year to account for the
2021-change in assessed value of real property that results from:
2022-(1) an annual adjustment of the assessed value of real property
2023-under IC 6-1.1-4-4.5; or
2024-(2) a reassessment under a county's reassessment plan prepared
2025-under IC 6-1.1-4-4.2.
2026-(d) The statutes to which subsection (a) refers are:
2027-(1) IC 8-10-5-17 (for taxes due and payable before January 1,
2028-2023);
2029-(2) IC 8-22-3-11;
2030-(3) IC 8-22-3-25 (for taxes due and payable before January 1,
2031-2023);
2032-(4) IC 12-29-1-1;
2033-(5) IC 12-29-1-2;
2034-(6) IC 12-29-1-3;
2035-(7) IC 12-29-3-6;
2036-(8) IC 13-21-3-12;
2037-(9) IC 13-21-3-15;
2038-(10) IC 14-27-6-30;
2039-(11) IC 14-33-7-3;
2040-(12) IC 14-33-21-5 (for taxes due and payable before January
2041-1, 2023);
2042-(13) IC 15-14-7-4;
2043-(14) IC 15-14-9-1;
2044-(15) IC 15-14-9-2;
2045-(16) IC 16-20-2-18;
2046-(17) IC 16-20-4-27;
2047-(18) IC 16-20-7-2;
2048-(19) IC 16-22-14;
2049-(20) IC 16-23-1-29;
2050-(21) IC 16-23-3-6;
2051-(22) IC 16-23-4-2;
2052-(23) IC 16-23-5-6;
2053-(24) IC 16-23-7-2;
2054-(25) IC 16-23-8-2;
2055-(26) IC 16-23-9-2;
2056-(27) IC 16-41-15-5;
2057-(28) IC 16-41-33-4;
2058-(29) IC 20-46-2-3 (before its repeal on January 1, 2009);
2059-(30) IC 20-46-6-5 (before its repeal on January 1, 2019);
2060-(31) IC 20-49-2-10;
2061-(32) IC 36-1-19-1;
2062-(33) IC 23-14-66-2;
2063-(34) IC 23-14-67-3;
2064-HEA 1260 — CC 1 47
2065-(35) IC 36-7-13-4;
2066-(36) IC 36-7-14-28;
2067-(37) IC 36-7-15.1-16;
2068-(38) IC 36-8-19-8.5 (for taxes due and payable before January
2069-1, 2023);
2070-(39) IC 36-9-6.1-2;
2071-(40) IC 36-9-17.5-4 (for taxes due and payable before January
2072-1, 2023);
2073-(41) IC 36-9-27-73;
2074-(42) IC 36-9-29-31;
2075-(43) IC 36-9-29.1-15;
2076-(44) IC 36-10-6-2;
2077-(45) IC 36-10-7-7;
2078-(46) IC 36-10-7-8;
2079-(47) IC 36-10-7.5-19 (for taxes due and payable before
2080-January 1, 2023);
2081-(48) IC 36-10-13-5 (before the power to impose a levy was
2082-removed on January 1, 2019);
2083-(49) IC 36-10-13-7 (before the power to impose a levy was
2084-removed on January 1, 2019);
2085-(50) IC 36-10-14-4 (before its repeal on January 1, 2019);
2086-(51) IC 36-12-7-7;
2087-(52) IC 36-12-7-8;
2088-(53) IC 36-12-12-10;
2089-(54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and
2090-payable before January 1, 2023); and
2091-(55) any statute enacted after December 31, 2003, that:
2092-(A) establishes a maximum rate for any part of the:
2093-(i) property taxes; or
2094-(ii) special benefits taxes;
2095-imposed by a political subdivision; and
2096-(B) does not exempt the maximum rate from the adjustment
2097-under this section.
2098-(e) For property tax rates imposed for property taxes first due and
2099-payable after December 31, 2013, the new maximum rate under a
2100-statute listed in subsection (d) is the tax rate determined under STEP
2101-EIGHT of the following STEPS:
2102-STEP ONE: Determine the maximum rate for the political
2103-subdivision levying a property tax or special benefits tax under
2104-the statute for the previous calendar year.
2105-STEP TWO: Determine the actual percentage change (rounded to
2106-the nearest one-hundredth percent (0.01%)) in the assessed value
2107-of the taxable property from the previous calendar year to the year
2108-in which the affected property taxes will be imposed.
2109-HEA 1260 — CC 1 48
2110-STEP THREE: Determine the three (3) calendar years that
2111-immediately precede the year in which the affected property taxes
2112-will be imposed.
2113-STEP FOUR: Compute separately, for each of the calendar years
2114-determined in STEP THREE, the actual percentage change
2115-(rounded to the nearest one-hundredth percent (0.01%)) in the
2116-assessed value (before the adjustment, if any, under
2117-IC 6-1.1-4-4.5) of the taxable property from the preceding year.
2118-STEP FIVE: Divide the sum of the three (3) quotients computed
2119-in STEP FOUR by three (3).
2120-STEP SIX: Determine the greater of the following:
2121-(A) Zero (0).
2122-(B) The STEP FIVE result.
2123-STEP SEVEN: Determine the greater of the following:
2124-(A) Zero (0).
2125-(B) The result of the STEP TWO percentage minus the STEP
2126-SIX percentage, if any.
2127-STEP EIGHT: Determine the quotient of the STEP ONE tax rate
2128-divided by the sum of one (1) plus the STEP SEVEN percentage,
2129-if any.
2130-(f) The department of local government finance shall compute the
2131-maximum rate allowed under subsection (e) and provide the rate to
2132-each political subdivision with authority to levy a tax under a statute
2133-listed in subsection (d).
2134-SECTION 37. IC 6-1.1-18.5-13, AS AMENDED BY P.L.159-2020,
2135-SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2136-JULY 1, 2022]: Sec. 13. (a) With respect to an appeal filed under
2137-section 12 of this chapter, the department may find that a civil taxing
2138-unit should receive any one (1) or more of the following types of relief:
2139-(1) Permission to the civil taxing unit to increase its levy in excess
2140-of the limitations established under section 3 or 25 of this chapter,
2141-as applicable, if in the judgment of the department the increase is
2142-reasonably necessary due to increased costs of the civil taxing
2143-unit resulting from annexation, consolidation, or other extensions
2144-of governmental services by the civil taxing unit to additional
2145-geographic areas. With respect to annexation, consolidation, or
2146-other extensions of governmental services in a calendar year, if
2147-those increased costs are incurred by the civil taxing unit in that
2148-calendar year and more than one (1) immediately succeeding
2149-calendar year, the unit may appeal under section 12 of this chapter
2150-for permission to increase its levy under this subdivision based on
2151-those increased costs in any of the following:
2152-(A) The first calendar year in which those costs are incurred.
2153-(B) One (1) or more of the immediately succeeding four (4)
2154-HEA 1260 — CC 1 49
2155-calendar years.
2156-(2) Permission to the civil taxing unit to increase its levy in excess
2157-of the limitations established under section 3 or 25 of this chapter,
2158-as applicable, if the department finds that the quotient determined
2159-under STEP SIX of the following formula is equal to or greater
2160-than one and two-hundredths (1.02):
2161-STEP ONE: Determine the three (3) calendar years that most
2162-immediately precede the ensuing calendar year.
2163-STEP TWO: Compute separately, for each of the calendar
2164-years determined in STEP ONE, the quotient (rounded to the
2165-nearest ten-thousandth (0.0001)) of the sum of the civil taxing
2166-unit's total assessed value of all taxable property and:
2167-(i) for a particular calendar year before 2007, the total
2168-assessed value of property tax deductions in the unit under
2169-IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the particular
2170-calendar year; or
2171-(ii) for a particular calendar year after 2006, the total
2172-assessed value of property tax deductions that applied in the
2173-unit under IC 6-1.1-12-42 in 2006 plus for a particular
2174-calendar year after 2009, the total assessed value of property
2175-tax deductions that applied in the unit under
2176-IC 6-1.1-12-37.5 in 2008;
2177-divided by the sum determined under this STEP for the
2178-calendar year immediately preceding the particular calendar
2179-year.
2180-STEP THREE: Divide the sum of the three (3) quotients
2181-computed in STEP TWO by three (3).
2182-STEP FOUR: Compute separately, for each of the calendar
2183-years determined in STEP ONE, the quotient (rounded to the
2184-nearest ten-thousandth (0.0001)) of the sum of the total
2185-assessed value of all taxable property in all counties and:
2186-(i) for a particular calendar year before 2007, the total
2187-assessed value of property tax deductions in all counties
2188-under IC 6-1.1-12-41 (repealed) or IC 6-1.1-12-42 in the
2189-particular calendar year; or
2190-(ii) for a particular calendar year after 2006, the total
2191-assessed value of property tax deductions that applied in all
2192-counties under IC 6-1.1-12-42 in 2006 plus for a particular
2193-calendar year after 2009, the total assessed value of property
2194-tax deductions that applied in the unit under
2195-IC 6-1.1-12-37.5 in 2008;
2196-divided by the sum determined under this STEP for the
2197-calendar year immediately preceding the particular calendar
2198-year.
2199-HEA 1260 — CC 1 50
2200-STEP FIVE: Divide the sum of the three (3) quotients
2201-computed in STEP FOUR by three (3).
2202-STEP SIX: Divide the STEP THREE amount by the STEP
2203-FIVE amount.
2204-The civil taxing unit may increase its levy by a percentage not
2205-greater than the percentage by which the STEP THREE amount
2206-exceeds the percentage by which the civil taxing unit may
2207-increase its levy under section 3 or 25 of this chapter, as
2208-applicable, based on the maximum levy growth quotient
2209-determined under section 2 of this chapter.
2210-(3) A levy increase may be granted under this subdivision only for
2211-property taxes first due and payable after December 31, 2008.
2212-Permission to a civil taxing unit to increase its levy in excess of
2213-the limitations established under section 3 or 25 of this chapter,
2214-as applicable, if the civil taxing unit cannot carry out its
2215-governmental functions for an ensuing calendar year under the
2216-levy limitations imposed by section 3 or 25 of this chapter, as
2217-applicable, due to a natural disaster, an accident, or another
2218-unanticipated emergency.
2219-(b) The department of local government finance shall increase the
2220-maximum permissible ad valorem property tax levy under section 3 of
2221-this chapter for the city of Goshen for 2012 and thereafter by an
2222-amount equal to the greater of zero (0) or the result of:
2223-(1) the city's total pension costs in 2009 for the 1925 police
2224-pension fund (IC 36-8-6) and the 1937 firefighters' pension fund
2225-(IC 36-8-7); minus
2226-(2) the sum of:
2227-(A) the total amount of state funds received in 2009 by the city
2228-and used to pay benefits to members of the 1925 police
2229-pension fund (IC 36-8-6) or the 1937 firefighters' pension fund
2230-(IC 36-8-7); plus
2231-(B) any previous permanent increases to the city's levy that
2232-were authorized to account for the transfer to the state of the
2233-responsibility to pay benefits to members of the 1925 police
2234-pension fund (IC 36-8-6) and the 1937 firefighters' pension
2235-fund (IC 36-8-7).
2236-SECTION 38. IC 6-1.1-18.5-28 IS ADDED TO THE INDIANA
2237-CODE AS A NEW SECTION TO READ AS FOLLOWS
2238-[EFFECTIVE JULY 1, 2022]: Sec. 28. (a) This section applies only
2239-to the Sugar Creek Township Fire Protection District in Vigo
2240-County.
2241-(b) Subject to subsection (c), the executive of a district described
2242-in subsection (a) may, after approval by the fiscal body of the
2243-district, and before August 1, 2022, submit a petition to the
2244-HEA 1260 — CC 1 51
2245-department of local government finance requesting an increase in
2246-the district's maximum permissible ad valorem property tax levy
2247-for property taxes first due and payable in 2023.
2248-(c) Before the fiscal body of the district may approve a petition
2249-under subsection (b), the fiscal body of the district shall hold a
2250-public hearing on the petition. The fiscal body shall give notice of
2251-the public hearing under IC 5-3-1. At the public hearing, the fiscal
2252-body shall make available to the public the following:
2253-(1) A fiscal plan describing the need for the increase to the
2254-levy and the expenditures for which the revenue generated
2255-from the increase to the levy will be used.
2256-(2) A statement that the proposed increase will be a
2257-permanent increase to the district's maximum permissible ad
2258-valorem property tax levy.
2259-(3) The estimated effect of the proposed increase on
2260-taxpayers.
2261-After the fiscal body approves the petition, the district shall
2262-immediately notify the other civil taxing units and school
2263-corporations in the county that are located in a taxing district
2264-where the district is also located.
2265-(d) If the executive of the district submits a petition under
2266-subsection (b), the department of local government finance shall
2267-increase the maximum permissible ad valorem property tax levy
2268-for property taxes first due and payable in 2023 by not more than
2269-one hundred thousand dollars ($100,000).
2270-(e) The district's maximum permissible ad valorem property tax
2271-levy for property taxes first due and payable in 2023, as adjusted
2272-under this section, shall be used in the determination of the
2273-district's maximum permissible ad valorem property tax levy
2274-under IC 6-1.1-18.5 for property taxed first due and payable in
2275-2024 and thereafter.
2276-(f) This section expires June 30, 2026.
2277-SECTION 39. IC 6-1.1-18.5-29 IS ADDED TO THE INDIANA
2278-CODE AS A NEW SECTION TO READ AS FOLLOWS
2279-[EFFECTIVE JULY 1, 2022]: Sec. 29. (a) This section applies only
2280-to the Otter Creek Township in Vigo County.
2281-(b) Subject to subsection (c), the executive of a township
2282-described in subsection (a) may, after approval by the fiscal body
2283-of the township, and before August 1, 2022, submit a petition to the
2284-department of local government finance requesting an increase in
2285-the township's maximum permissible ad valorem property tax levy
2286-for property taxes first due and payable in 2023.
2287-(c) Before the fiscal body of the township may approve a
2288-petition under subsection (b), the fiscal body of the township shall
2289-hold a public hearing on the petition. The fiscal body shall give
2290-HEA 1260 — CC 1 52
2291-notice of the public hearing under IC 5-3-1. At the public hearing,
2292-the fiscal body shall make available to the public the following:
2293-(1) A fiscal plan describing the need for the increase to the
2294-levy and the expenditures for which the revenue generated
2295-from the increase to the levy will be used.
2296-(2) A statement that the proposed increase will be a
2297-permanent increase to the township's maximum permissible
2298-ad valorem property tax levy.
2299-(3) The estimated effect of the proposed increase on
2300-taxpayers.
2301-After the fiscal body approves the petition, the township shall
2302-immediately notify the other civil taxing units and school
2303-corporations in the county that are located in a taxing district
2304-where the township is also located.
2305-(d) If the executive of the township submits a petition under
2306-subsection (b), the department of local government finance shall
2307-increase the maximum permissible ad valorem property tax levy
2308-for property taxes first due and payable in 2023 by not more than
2309-seventy-five thousand dollars ($75,000).
2310-(e) The township's maximum permissible ad valorem property
2311-tax levy for property taxes first due and payable in 2023, as
2312-adjusted under this section, shall be used in the determination of
2313-the township's maximum permissible ad valorem property tax levy
2314-under IC 6-1.1-18.5 for property taxes first due and payable in
2315-2024 and thereafter.
2316-(f) This section expires June 30, 2026.
2317-SECTION 40. IC 6-1.1-18.5-30 IS ADDED TO THE INDIANA
2318-CODE AS A NEW SECTION TO READ AS FOLLOWS
2319-[EFFECTIVE JULY 1, 2022]: Sec. 30. (a) This section applies only
2320-to Howard County.
2321-(b) Subject to subsection (c), the executive of a county described
2322-in subsection (a) may, after approval by the fiscal body of the
2323-county, and before August 1, 2022, submit a petition to the
2324-department of local government finance requesting an increase in
2325-the county's maximum permissible ad valorem property tax levy
2326-for property taxes first due and payable in 2023.
2327-(c) Before the fiscal body of the county may approve a petition
2328-under subsection (b), the fiscal body of the county shall hold a
2329-public hearing on the petition. The fiscal body shall give notice of
2330-the public hearing under IC 5-3-1. At the public hearing, the fiscal
2331-body shall make available to the public the following:
2332-(1) A fiscal plan describing the need for the increase to the
2333-levy and the expenditures for which the revenue generated
2334-from the increase to the levy will be used.
2335-(2) A statement that the proposed increase will be a
2336-HEA 1260 — CC 1 53
2337-permanent increase to the township's maximum permissible
2338-ad valorem property tax levy.
2339-(3) The estimated effect of the proposed increase on
2340-taxpayers.
2341-After the fiscal body approves the petition, the county shall
2342-immediately notify the other civil taxing units and school
2343-corporations in the county that are located in a taxing district
2344-where the county is also located.
2345-(d) If the executive of the county submits a petition under
2346-subsection (b), the department of local government finance shall
2347-increase the maximum permissible ad valorem property tax levy
2348-for property taxes first due and payable in 2023 by not more than
2349-ninety-seven thousand two hundred and ninety-three dollars
2350-($97,293).
2351-(e) The adjustment under this section is a temporary, one (1)
8058+motions related to notice pleading or judgments on the evidence.".
8059+Page 46, line 15, delete "township" and insert "district".
8060+Page 46, line 16, delete "township" and insert "district".
8061+Page 48, delete lines 32 through 37, begin a new paragraph and
8062+insert:
8063+"(e) The adjustment under this section is a temporary, one (1)
23528064 time increase to the county's maximum permissible ad valorem
2353-property tax levy for purposes of this chapter.
2354-(f) This section expires June 30, 2026.
2355-SECTION 41. IC 6-1.1-20-3.6, AS AMENDED BY P.L.38-2021,
2356-SECTION 35, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2357-JULY 1, 2022]: Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8
2358-of this chapter, this section applies only to a controlled project
2359-described in section 3.5(a) of this chapter.
2360-(b) If a sufficient petition requesting the application of the local
2361-public question process has been filed as set forth in section 3.5 of this
2362-chapter, a political subdivision may not impose property taxes to pay
2363-debt service on bonds or lease rentals on a lease for a controlled project
2364-unless the political subdivision's proposed debt service or lease rental
2365-is approved in an election on a local public question held under this
2366-section.
2367-(c) Except as provided in subsection (k), the following question
2368-shall be submitted to the eligible voters at the election conducted under
2369-this section:
2370-"Shall ________ (insert the name of the political subdivision)
2371-increase property taxes paid to the _______ (insert the type of
2372-taxing unit) by homeowners and businesses? If this public
2373-question is approved by the voters, the average property tax paid
2374-to the _______ (insert the type of taxing unit) per year on a
2375-residence would increase by ______% (insert the estimated
2376-average percentage of property tax increase paid to the political
2377-subdivision on a residence within the political subdivision as
2378-determined under subsection (n)) and the average property tax
2379-paid to the _____ (insert the type of taxing unit) per year on a
2380-business property would increase by ______% (insert the
2381-estimated average percentage of property tax increase paid to the
2382-HEA 1260 — CC 1 54
2383-political subdivision on a business property within the political
2384-subdivision as determined under subsection (o)). The political
2385-subdivision may issue bonds or enter into a lease to ________
2386-(insert a brief description of the controlled project), which is
2387-estimated to cost _______ (insert the total cost of the project)
2388-over ______ (insert number of years to bond maturity or
2389-termination of lease) years. The most recent property tax
2390-referendum within the boundaries of the political subdivision for
2391-which this public question is being considered was proposed by
2392-________ (insert name of political subdivision) in ______ (insert
2393-year of most recent property tax referendum) and ________
2394-(insert whether the measure passed or failed).".
2395-The public question must appear on the ballot in the form approved by
2396-the county election board. If the political subdivision proposing to issue
2397-bonds or enter into a lease is located in more than one (1) county, the
2398-county election board of each county shall jointly approve the form of
2399-the public question that will appear on the ballot in each county. The
2400-form approved by the county election board may differ from the
2401-language certified to the county election board by the county auditor.
2402-If the county election board approves the language of a public question
2403-under this subsection, the county election board shall submit the
2404-language and the certification of the county auditor described in
2405-subsection (p) to the department of local government finance for
2406-review.
2407-(d) The department of local government finance shall review the
2408-language of the public question to evaluate whether the description of
2409-the controlled project is accurate and is not biased against either a vote
2410-in favor of the controlled project or a vote against the controlled
2411-project. The department of local government finance shall post the
2412-estimated average percentage of property tax increases to be paid to a
2413-political subdivision on a residence and business property that are
2414-certified by the county auditor under subsection (p) on the department's
2415-Internet web site. The department of local government finance may
2416-either approve the ballot language as submitted or recommend that the
2417-ballot language be modified as necessary to ensure that the description
2418-of the controlled project is accurate and is not biased. The department
2419-of local government finance shall certify its approval or
2420-recommendations to the county auditor and the county election board
2421-not more than ten (10) days after the language of the public question is
2422-submitted to the department for review. If the department of local
2423-government finance recommends a modification to the ballot language,
2424-the county election board shall, after reviewing the recommendations
2425-of the department of local government finance, submit modified ballot
2426-language to the department for the department's approval or
2427-HEA 1260 — CC 1 55
2428-recommendation of any additional modifications. The public question
2429-may not be certified by the county auditor under subsection (e) unless
2430-the department of local government finance has first certified the
2431-department's final approval of the ballot language for the public
2432-question.
2433-(e) The county auditor shall certify the finally approved public
2434-question under IC 3-10-9-3 to the county election board of each county
2435-in which the political subdivision is located. The certification must
2436-occur not later than noon:
2437-(1) seventy-four (74) days before a primary election if the public
2438-question is to be placed on the primary or municipal primary
2439-election ballot; or
2440-(2) August 1 if the public question is to be placed on the general
2441-or municipal election ballot.
2442-Subject to the certification requirements and deadlines under this
2443-subsection and except as provided in subsection (j), the public question
2444-shall be placed on the ballot at the next primary election, general
2445-election or municipal election in which all voters of the political
2446-subdivision are entitled to vote. However, if a primary election, general
2447-election, or municipal election will not be held during the first year in
2448-which the public question is eligible to be placed on the ballot under
2449-this section and if the political subdivision requests the public question
2450-to be placed on the ballot at a special election, the public question shall
2451-be placed on the ballot at a special election to be held on the first
2452-Tuesday after the first Monday in May or November of the year. The
2453-certification must occur not later than noon seventy-four (74) days
2454-before a special election to be held in May (if the special election is to
2455-be held in May) or noon on August 1 (if the special election is to be
2456-held in November). The fiscal body of the political subdivision that
2457-requests the special election shall pay the costs of holding the special
2458-election. The county election board shall give notice under IC 5-3-1 of
2459-a special election conducted under this subsection. A special election
2460-conducted under this subsection is under the direction of the county
2461-election board. The county election board shall take all steps necessary
2462-to carry out the special election.
2463-(f) The circuit court clerk shall certify the results of the public
2464-question to the following:
2465-(1) The county auditor of each county in which the political
2466-subdivision is located.
2467-(2) The department of local government finance.
2468-(g) Subject to the requirements of IC 6-1.1-18.5-8, the political
2469-subdivision may issue the proposed bonds or enter into the proposed
2470-lease rental if a majority of the eligible voters voting on the public
2471-question vote in favor of the public question.
2472-HEA 1260 — CC 1 56
2473-(h) If a majority of the eligible voters voting on the public question
2474-vote in opposition to the public question, both of the following apply:
2475-(1) The political subdivision may not issue the proposed bonds or
2476-enter into the proposed lease rental.
2477-(2) Another public question under this section on the same or a
2478-substantially similar project may not be submitted to the voters
2479-earlier than:
2480-(A) except as provided in clause (B), seven hundred (700)
2481-days after the date of the public question; or
2482-(B) three hundred fifty (350) days after the date of the election,
2483-if a petition that meets the requirements of subsection (m) is
2484-submitted to the county auditor.
2485-(i) IC 3, to the extent not inconsistent with this section, applies to an
2486-election held under this section.
2487-(j) A political subdivision may not divide a controlled project in
2488-order to avoid the requirements of this section and section 3.5 of this
2489-chapter. A person that owns property within a political subdivision or
2490-a person that is a registered voter residing within a political subdivision
2491-may file a petition with the department of local government finance
2492-objecting that the political subdivision has divided a controlled project
2493-into two (2) or more capital projects in order to avoid the requirements
2494-of this section and section 3.5 of this chapter. The petition must be filed
2495-not more than ten (10) days after the political subdivision gives notice
2496-of the political subdivision's decision under section 3.5 of this chapter
2497-or a determination under section 5 of this chapter to issue bonds or
2498-enter into leases for a capital project that the person believes is the
2499-result of a division of a controlled project that is prohibited by this
2500-subsection. If the department of local government finance receives a
2501-petition under this subsection, the department shall not later than thirty
2502-(30) days after receiving the petition make a final determination on the
2503-issue of whether the political subdivision divided a controlled project
2504-in order to avoid the requirements of this section and section 3.5 of this
2505-chapter. If the department of local government finance determines that
2506-a political subdivision divided a controlled project in order to avoid the
2507-requirements of this section and section 3.5 of this chapter and the
2508-political subdivision continues to desire to proceed with the project, the
2509-political subdivision may appeal the determination of the department
2510-of local government finance to the Indiana board of tax review. A
2511-political subdivision shall be considered to have divided a capital
2512-project in order to avoid the requirements of this section and section
2513-3.5 of this chapter if the result of one (1) or more of the subprojects
2514-cannot reasonably be considered an independently desirable end in
2515-itself without reference to another capital project. This subsection does
2516-not prohibit a political subdivision from undertaking a series of capital
2517-HEA 1260 — CC 1 57
2518-projects in which the result of each capital project can reasonably be
2519-considered an independently desirable end in itself without reference
2520-to another capital project.
2521-(k) This subsection applies to a political subdivision for which a
2522-petition requesting a public question has been submitted under section
2523-3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of
2524-the political subdivision may adopt a resolution to withdraw a
2525-controlled project from consideration in a public question. If the
2526-legislative body provides a certified copy of the resolution to the county
2527-auditor and the county election board not later than sixty-three (63)
2528-days before the election at which the public question would be on the
2529-ballot, the public question on the controlled project shall not be placed
2530-on the ballot and the public question on the controlled project shall not
2531-be held, regardless of whether the county auditor has certified the
2532-public question to the county election board. If the withdrawal of a
2533-public question under this subsection requires the county election
2534-board to reprint ballots, the political subdivision withdrawing the
2535-public question shall pay the costs of reprinting the ballots. If a political
2536-subdivision withdraws a public question under this subsection that
2537-would have been held at a special election and the county election
2538-board has printed the ballots before the legislative body of the political
2539-subdivision provides a certified copy of the withdrawal resolution to
2540-the county auditor and the county election board, the political
2541-subdivision withdrawing the public question shall pay the costs
2542-incurred by the county in printing the ballots. If a public question on a
2543-controlled project is withdrawn under this subsection, a public question
2544-under this section on the same controlled project or a substantially
2545-similar controlled project may not be submitted to the voters earlier
2546-than three hundred fifty (350) days after the date the resolution
2547-withdrawing the public question is adopted.
2548-(l) If a public question regarding a controlled project is placed on
2549-the ballot to be voted on at an election under this section, the political
2550-subdivision shall submit to the department of local government finance,
2551-at least thirty (30) days before the election, the following information
2552-regarding the proposed controlled project for posting on the
2553-department's Internet web site:
2554-(1) The cost per square foot of any buildings being constructed as
2555-part of the controlled project.
2556-(2) The effect that approval of the controlled project would have
2557-on the political subdivision's property tax rate.
2558-(3) The maximum term of the bonds or lease.
2559-(4) The maximum principal amount of the bonds or the maximum
2560-lease rental for the lease.
2561-(5) The estimated interest rates that will be paid and the total
2562-HEA 1260 — CC 1 58
2563-interest costs associated with the bonds or lease.
2564-(6) The purpose of the bonds or lease.
2565-(7) In the case of a controlled project proposed by a school
2566-corporation:
2567-(A) the current and proposed square footage of school building
2568-space per student;
2569-(B) enrollment patterns within the school corporation; and
2570-(C) the age and condition of the current school facilities.
2571-(m) If a majority of the eligible voters voting on the public question
2572-vote in opposition to the public question, a petition may be submitted
2573-to the county auditor to request that the limit under subsection
2574-(h)(2)(B) apply to the holding of a subsequent public question by the
2575-political subdivision. If such a petition is submitted to the county
2576-auditor and is signed by the lesser of:
2577-(1) five hundred (500) persons who are either owners of property
2578-within the political subdivision or registered voters residing
2579-within the political subdivision; or
2580-(2) five percent (5%) of the registered voters residing within the
2581-political subdivision;
2582-the limit under subsection (h)(2)(B) applies to the holding of a second
2583-public question by the political subdivision and the limit under
2584-subsection (h)(2)(A) does not apply to the holding of a second public
2585-question by the political subdivision.
2586-(n) At the request of a political subdivision that proposes to impose
2587-property taxes to pay debt service on bonds or lease rentals on a lease
2588-for a controlled project, the county auditor of a county in which the
2589-political subdivision is located shall determine the estimated average
2590-percentage of property tax increase on a homestead to be paid to the
2591-political subdivision that must be included in the public question under
2592-subsection (c) as follows:
2593-STEP ONE: Determine the average assessed value of a homestead
2594-located within the political subdivision.
2595-STEP TWO: For purposes of determining the net assessed value
2596-of the average homestead located within the political subdivision,
2597-subtract:
2598-(A) an amount for the homestead standard deduction under
2599-IC 6-1.1-12-37 as if the homestead described in STEP ONE
2600-was eligible for the deduction; and
2601-(B) an amount for the supplemental homestead deduction
2602-under IC 6-1.1-12-37.5 as if the homestead described in STEP
2603-ONE was eligible for the deduction;
2604-from the result of STEP ONE.
2605-STEP THREE: Divide the result of STEP TWO by one hundred
2606-(100).
2607-HEA 1260 — CC 1 59
2608-STEP FOUR: Determine the overall average tax rate per one
2609-hundred dollars ($100) of assessed valuation for the current year
2610-imposed on property located within the political subdivision.
2611-STEP FIVE: For purposes of determining net property tax liability
2612-of the average homestead located within the political subdivision:
2613-(A) multiply the result of STEP THREE by the result of STEP
2614-FOUR; and
2615-(B) as appropriate, apply any currently applicable county
2616-property tax credit rates and the credit for excessive property
2617-taxes under IC 6-1.1-20.6-7.5(a)(1).
2618-STEP SIX: Determine the amount of the political subdivision's
2619-part of the result determined in STEP FIVE.
2620-STEP SEVEN: Determine the estimated tax rate that will be
2621-imposed if the public question is approved by the voters.
2622-STEP EIGHT: Multiply the result of STEP SEVEN by the result
2623-of STEP THREE.
2624-STEP NINE: Divide the result of STEP EIGHT by the result of
2625-STEP SIX, expressed as a percentage.
2626-(o) At the request of a political subdivision that proposes to impose
2627-property taxes to pay debt service on bonds or lease rentals on a lease
2628-for a controlled project, the county auditor of a county in which the
2629-political subdivision is located shall determine the estimated average
2630-percentage of property tax increase on a business property to be paid
2631-to the political subdivision that must be included in the public question
2632-under subsection (c) as follows:
2633-STEP ONE: Determine the average assessed value of a homestead
2634-business property located within the political subdivision.
2635-STEP TWO: Divide the result of STEP ONE by one hundred
2636-(100).
2637-STEP THREE: Determine the overall average tax rate per one
2638-hundred dollars ($100) of assessed valuation for the current year
2639-imposed on property located within the political subdivision.
2640-STEP FOUR: For purposes of determining net property tax
2641-liability of the average business property located within the
2642-political subdivision:
2643-(A) multiply the result of STEP TWO by the result of STEP
2644-THREE; and
2645-(B) as appropriate, apply any currently applicable county
2646-property tax credit rates and the credit for excessive property
2647-taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
2648-was three percent (3%).
2649-STEP FIVE: Determine the amount of the political subdivision's
2650-part of the result determined in STEP FOUR.
2651-STEP SIX: Determine the estimated tax rate that will be imposed
2652-HEA 1260 — CC 1 60
2653-if the public question is approved by the voters.
2654-STEP SEVEN: Multiply the result of STEP TWO by the result of
2655-STEP SIX.
2656-STEP EIGHT: Divide the result of STEP SEVEN by the result of
2657-STEP FIVE, expressed as a percentage.
2658-(p) The county auditor shall certify the estimated average
2659-percentage of property tax increase on a homestead to be paid to the
2660-political subdivision determined under subsection (n), and the
2661-estimated average percentage of property tax increase on a business
2662-property to be paid to the political subdivision determined under
2663-subsection (o), in a manner prescribed by the department of local
2664-government finance, and provide the certification to the political
2665-subdivision that proposes to impose property taxes. The political
2666-subdivision shall provide the certification to the county election board
2667-and include the estimated average percentages in the language of the
2668-public question at the time the language of the public question is
2669-submitted to the county election board for approval as described in
2670-subsection (c).
2671-SECTION 42. IC 6-1.1-20.6-8.5, AS AMENDED BY P.L.159-2020,
2672-SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2673-JULY 1, 2022]: Sec. 8.5. (a) This section applies to an individual who:
2674-(1) qualified for a standard deduction granted under
2675-IC 6-1.1-12-37 for the individual's homestead property in the
2676-immediately preceding calendar year (or was married at the time
2677-of death to a deceased spouse who qualified for a standard
2678-deduction granted under IC 6-1.1-12-37 for the individual's
2679-homestead property in the immediately preceding calendar year);
2680-(2) qualifies for a standard deduction granted under
2681-IC 6-1.1-12-37 for the same homestead property in the current
2682-calendar year;
2683-(3) is or will be at least sixty-five (65) years of age on or before
2684-December 31 of the calendar year immediately preceding the
2685-current calendar year; and
2686-(4) had:
2687-(A) in the case of an individual who filed a single return,
2688-adjusted gross income (as defined in Section 62 of the Internal
2689-Revenue Code) not exceeding thirty thousand dollars
2690-($30,000); or
2691-(B) in the case of an individual who filed a joint income tax
2692-return with the individual's spouse, combined adjusted gross
2693-income (as defined in Section 62 of the Internal Revenue
2694-Code) not exceeding forty thousand dollars ($40,000);
2695-for the calendar year preceding by two (2) years the calendar year
2696-in which property taxes are first due and payable.
2697-HEA 1260 — CC 1 61
2698-(b) Except as provided in subsection (g), this section does not apply
2699-if:
2700-(1) for an individual who received a credit under this section
2701-before January 1, 2020, the gross assessed value of the homestead
2702-on the assessment date for which property taxes are imposed is at
2703-least two hundred thousand dollars ($200,000); or
2704-(2) for an individual who initially applies for a credit under this
2705-section after December 31, 2019, the assessed value of the
2706-individual's Indiana real property is at least two hundred thousand
2707-dollars ($200,000).
2708-(c) An individual is entitled to an additional credit under this section
2709-for property taxes first due and payable for a calendar year on a
2710-homestead if:
2711-(1) the individual and the homestead qualify for the credit under
2712-subsection (a) for the calendar year;
2713-(2) the homestead is not disqualified for the credit under
2714-subsection (b) for the calendar year; and
2715-(3) the filing requirements under subsection (e) are met.
2716-(d) The amount of the credit is equal to the greater of zero (0) or the
2717-result of:
2718-(1) the property tax liability first due and payable on the
2719-homestead property for the calendar year; minus
2720-(2) the result of:
2721-(A) the property tax liability first due and payable on the
2722-qualified homestead property for the immediately preceding
2723-year after the application of the credit granted under this
2724-section for that year; multiplied by
2725-(B) one and two hundredths (1.02).
2726-However, property tax liability imposed on any improvements to or
2727-expansion of the homestead property after the assessment date for
2728-which property tax liability described in subdivision (2) was imposed
2729-shall not be considered in determining the credit granted under this
2730-section in the current calendar year.
2731-(e) Applications for a credit under this section shall be filed in the
2732-manner provided for an application for a deduction under
2733-IC 6-1.1-12-9. However, an individual who remains eligible for the
2734-credit in the following year is not required to file a statement to apply
2735-for the credit in the following year. An individual who receives a credit
2736-under this section in a particular year and who becomes ineligible for
2737-the credit in the following year shall notify the auditor of the county in
2738-which the homestead is located of the individual's ineligibility not later
2739-than sixty (60) days after the individual becomes ineligible.
2740-(f) The auditor of each county shall, in a particular year, apply a
2741-credit provided under this section to each individual who received the
2742-HEA 1260 — CC 1 62
2743-credit in the preceding year unless the auditor determines that the
2744-individual is no longer eligible for the credit.
2745-(g) For purposes of determining the:
2746-(1) assessed value of the homestead on the assessment date for
2747-which property taxes are imposed under subsection (b)(1); or
2748-(2) assessed value of the individual's Indiana real property under
2749-subsection (b)(2);
2750-for an individual who has received a credit under this section in a
2751-particular previous year, increases in assessed value that occur after
2752-the later of December 31, 2019, or the first year that the individual has
2753-received the credit are not considered unless the increase in assessed
2754-value is attributable to physical improvements to the property.
2755-substantial renovation or new improvements. Where there is an
2756-increase in assessed value for purposes of the credit under this
2757-section, the assessor shall provide a report to the county auditor
2758-describing the substantial renovation or new improvements, if any,
2759-that were made to the property prior to the increase in assessed
2760-value.
2761-SECTION 43. IC 6-1.1-28-12, AS AMENDED BY P.L.121-2019,
2762-SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2763-JULY 1, 2022]: Sec. 12. (a) This section applies beginning January 1,
2764-2016.
2765-(b) Each county property tax assessment board of appeals (referred
2766-to as the "county PTABOA" in this section) shall submit annually a
2767-report of the notices for an appeal appeals filed with the county
2768-PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the
2769-department of local government finance, the Indiana board of tax
2770-review, and the legislative services agency before April 1 January 15
2771-of each year. A report submitted to the legislative services agency must
2772-be in an electronic format under IC 5-14-6.
2773-(c) The report required by subsection (b) must include the following
2774-information:
2775-(1) The total number of notices appeals filed with the county
2776-PTABOA.
2777-(2) The notices, appeals, either filed or pending during the year,
2778-that were resolved during the year by a preliminary informal
2779-meeting under IC 6-1.1-15-1.2.
2780-(3) The notices, appeals, either filed or pending during the year,
2781-in which a hearing was conducted during the year by the county
2782-PTABOA under IC 6-1.1-15-1.2.
2783-(4) The number of written decisions issued during the year by the
2784-county PTABOA under IC 6-1.1-15-1.2(j).
2785-(5) The number of notices appeals pending with the county
2786-PTABOA on December 31 of the reporting year.
2787-HEA 1260 — CC 1 63
2788-(6) The number of appeals resolved through a preliminary
2789-informal meeting under IC 6-1.1-15-1.2 that were:
2790-(A) resolved in favor of the taxpayer;
2791-(B) resolved in favor of the assessor; or
2792-(C) resolved in some other manner.
2793-(7) The number of appeals resolved through a written decision
2794-issued during the year by the county PTABOA under
2795-IC 6-1.1-15-1.2(j) that were:
2796-(A) resolved in favor of the taxpayer;
2797-(B) resolved in favor of the assessor; or
2798-(C) resolved in some other manner.
2799-(8) The total number of parcels in the county.
2800-(9) The total reduction in assessed valuations requested by
2801-appellants in the reporting year.
2802-(10) The total reduction in assessed valuations approved by
2803-the county PTABOA in the reporting year.
2804-(11) The average length of time for an appeal in the reporting
2805-year.
2806-(12) The number of appeals for:
2807-(A) agricultural parcels;
2808-(B) residential parcels;
2809-(C) commercial parcels;
2810-(D) industrial parcels;
2811-(E) utility parcels;
2812-(F) exempt parcels; and
2813-(G) mobile or manufactured homes.
2814-(13) The number of appeals withdrawn.
2815-(14) The number of appeals where a taxpayer is represented
2816-by:
2817-(A) a tax representative; or
2818-(B) an attorney.
2819-(15) Any other information as required by the department of
2820-local government finance.
2821-The report may not include any confidential information.
2822-(d) A multiple county PTABOA shall submit a separate report under
2823-this section for each county participating in the multiple county
2824-PTABOA. A report filed under this subsection for a county
2825-participating in a multiple county PTABOA must provide information
2826-on the notices appeals that originated within the county.
2827-SECTION 44. IC 6-1.1-35.7-2, AS AMENDED BY P.L.232-2017,
2828-SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2829-JULY 1, 2022]: Sec. 2. As used in this chapter, "tax representative"
2830-means a person who represents another person at a proceeding before
2831-the property tax assessment board of appeals or the department. The
2832-term does not include:
2833-HEA 1260 — CC 1 64
2834-(1) the owner of the property (or person liable for the taxes under
2835-IC 6-1.1-2-4) that is the subject of the appeal;
2836-(2) an individual who is appointed as provided in
2837-IC 6-1.1-15-17.3(e) to represent the owner of the property
2838-concerning the appeal;
2839-(3) a permanent full-time employee of the owner of the property
2840-(or person liable for the taxes under IC 6-1.1-2-4) who is the
2841-subject of the appeal;
2842-(4) a representative of a local unit of government appearing on
2843-behalf of the unit;
2844-(5) a certified public accountant, when the certified public
2845-accountant is representing a client in a matter that relates only to
2846-personal property taxation; or
2847-(6) an attorney who is a member in good standing of the Indiana
2848-bar or any person who is a member in good standing of any other
2849-state bar and who has been granted leave by the department to
2850-appear pro hac vice. temporary admission to the Indiana bar
2851-in order to represent a party before the property tax
2852-assessment board of appeals or the department.
2853-SECTION 45. IC 6-1.1-35.7-4, AS AMENDED BY P.L.178-2021,
2854-SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2855-JULY 1, 2022]: Sec. 4. (a) A township assessor, a county assessor, an
2856-employee of the township assessor or county assessor, or an appraiser:
2857-(1) must be competent to perform a particular assessment;
2858-(2) must acquire the necessary competency to perform the
2859-assessment; or
2860-(3) shall contract with an appraiser who demonstrates competency
2861-to do the assessment.
2862-(b) If a taxpayer has reason to believe that the township assessor, the
2863-county assessor, an employee of the township assessor or county
2864-assessor, or an appraiser has violated subsection (a) or section 3 of this
2865-chapter, the taxpayer may submit a written complaint to the
2866-department. The department shall respond in writing to the complaint
2867-within thirty (30) days.
2868-(c) The department may not review a written complaint
2869-submitted under subsection (b) if the complaint is related to a
2870-matter that is under appeal.
2871-(c) (d) The department may revoke the certification of a township
2872-assessor, a county assessor, an employee of the township assessor or
2873-county assessor, or an appraiser under 50 IAC 15 for gross
2874-incompetence in the performance of an assessment.
2875-(d) (e) An individual whose certification is revoked by the
2876-department under subsection (c) (d) may appeal the department's
2877-decision to the certification appeal board established under subsection
2878-HEA 1260 — CC 1 65
2879-(e). (f). A decision of the certification appeal board may be appealed to
2880-the tax court in the same manner that a final determination of the
2881-department may be appealed under IC 33-26.
2882-(e) (f) The certification appeal board is established for the sole
2883-purpose of conducting appeals under this section. The board consists
2884-of the following seven (7) members:
2885-(1) Two (2) representatives of the department appointed by the
2886-commissioner of the department.
2887-(2) Two (2) individuals appointed by the governor. The
2888-individuals must be township or county assessors.
2889-(3) Two (2) individuals appointed by the governor. The
2890-individuals must be licensed appraisers.
2891-(4) One (1) individual appointed by the governor. The individual
2892-must be a resident of Indiana.
2893-The commissioner of the department shall designate a member
2894-appointed under subdivision (1) as the chairperson of the board. Not
2895-more than four (4) members of the board may be members of the same
2896-political party. Each member of the board serves at the pleasure of the
2897-appointing authority.
2898-(f) (g) The certification appeal board shall meet as often as is
2899-necessary to properly perform its duties. Each member of the board is
2900-entitled to the following:
2901-(1) The salary per diem provided under IC 4-10-11-2.1(b).
2902-(2) Reimbursement for traveling expenses as provided under
2903-IC 4-13-1-4.
2904-(3) Other expenses actually incurred in connection with the
2905-member's duties as provided in the state policies and procedures
2906-established by the Indiana department of administration and
2907-approved by the budget agency.
2908-SECTION 46. IC 6-1.1-37-1, AS AMENDED BY SEA 304-2022,
8065+EH 1260—LS 6580/DI 134 187
8066+property tax levy for purposes of this chapter.".
8067+Page 61, delete lines 34 through 42.
8068+Page 62, delete lines 1 through 13, begin a new paragraph and
8069+insert:
8070+"SECTION 40. IC 6-1.1-37-1, AS AMENDED BY SEA 304-2022,
29098071 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29108072 JANUARY 1, 2023]: Sec. 1. An officer of state or local government
29118073 who recklessly violates or fails to perform a duty imposed on the
29128074 officer under:
29138075 (1) IC 6-1.1-10-1(b);
29148076 (2) IC 6-1.1-12-6;
29158077 (3) IC 6-1.1-12-7;
29168078 (4) (2) IC 6-1.1-17-1;
29178079 (5) (3) IC 6-1.1-17-3(a);
29188080 (6) (4) IC 6-1.1-17-5(d);
29198081 (7) (5) IC 6-1.1-18-1;
29208082 (8) (6) IC 6-1.1-18-5;
29218083 (9) (7) IC 6-1.1-18-6;
29228084 (10) (8) IC 6-1.1-20-5;
2923-HEA 1260 — CC 1 66
29248085 (11) (9) IC 6-1.1-20-6;
29258086 (12) (10) IC 6-1.1-20-7;
29268087 (13) (11) IC 6-1.1-30-14; or
29278088 (14) (12) IC 6-1.1-36-13;
29288089 commits a Class A misdemeanor. In addition, the officer is liable for
29298090 the damages sustained by a person as a result of the officer's violation
2930-of the provision or the officer's failure to perform the duty.
2931-SECTION 47. IC 6-3.6-5-6, AS AMENDED BY P.L.86-2018,
2932-SECTION 77, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2933-JULY 1, 2022]: Sec. 6. (a) This section applies to all counties.
2934-(b) The adopting body may impose a tax rate under this chapter that
2935-does not exceed one and twenty-five hundredths percent (1.25%) on the
2936-adjusted gross income of local taxpayers in the county served by the
2937-adopting body.
2938-(c) Revenues from a tax under this section may be used only for the
2939-purpose of funding a property tax credit applied on a percentage basis
2940-to reduce the property tax liability of taxpayers with tangible property
2941-located in the county as authorized under this section. Property taxes
2942-imposed due to a referendum in which a majority of the voters in the
2943-taxing unit imposing the property taxes approved the property taxes are
2944-not eligible for a credit under this section.
2945-(d) The adopting body shall specify by ordinance how the revenue
2946-from the tax shall be applied under subdivisions (1) through (4) to
2947-provide property tax credits in subsequent years. The allocation must
2948-be specified as a percentage of property tax relief revenue for taxpayers
2949-within each property category. The ordinance must be adopted as
2950-provided in IC 6-3.6-3 and takes effect and applies to property taxes as
2951-specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter
2952-until it is rescinded or modified. The property tax credits may be
2953-allocated to all property categories or among any combination of the
2954-following categories:
2955-(1) For homesteads eligible for a credit under IC 6-1.1-20.6-7.5
2956-that limits the taxpayer's property tax liability for the property to
2957-one percent (1%).
2958-(2) For residential property, long term care property, agricultural
2959-land, and other tangible property (if any) eligible for a credit
2960-under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax
2961-liability for the property to two percent (2%).
2962-(3) For residential property, as defined in IC 6-1.1-20.6-4.
2963-(4) For nonresidential real property, personal property, and other
2964-tangible property (if any) eligible for a credit under
2965-IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability
2966-for the property to three percent (3%). However, IC 6-3.6-11-2
2967-applies in Jasper County.
2968-HEA 1260 — CC 1 67
2969-(e) Within a category described in subsection (d) for which an
2970-ordinance grants property tax credits, the property tax credit rate must
2971-be a uniform percentage for all qualifying taxpayers with property in
2972-that category in the county. The credit percentage may be, but does not
2973-have to be, uniform for all categories of property listed in subsection
2974-(d).
2975-(f) The county auditor shall allocate the amount of revenue applied
2976-as tax credits under this section to the taxing units that imposed the
2977-eligible property taxes against which the credits are applied.
2978-(g) If the adopting body adopts an ordinance to reduce or eliminate
2979-the property tax relief credits that are in effect in the county under this
2980-chapter, the county auditor shall give notice of the adoption of the
2981-ordinance in accordance with IC 5-3-1 not later than thirty (30) days
2982-after the date on which the ordinance is adopted.
2983-SECTION 48. IC 6-3.6-11-2 IS REPEALED [EFFECTIVE JULY
2984-1, 2022]. Sec. 2. (a) This section applies to Jasper County's allocation
2985-of property tax credits provided by a tax rate under IC 6-3.6-5.
2986-(b) A taxpayer that owns an industrial plant located in Jasper
2987-County is ineligible for a credit under IC 6-3.6-5 against the property
2988-taxes due on the industrial plant if the assessed value of the industrial
2989-plant as of March 1, 2006, exceeded twenty percent (20%) of the total
2990-assessed value of all taxable property in the county on that date. The
2991-general assembly finds that the provisions of this subsection are
2992-necessary because the industrial plant represents such a large
2993-percentage of Jasper County's assessed valuation.
2994-SECTION 49. IC 8-22-2-18.5, AS AMENDED BY P.L.61-2012,
2995-SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2996-JULY 1, 2022]: Sec. 18.5. (a) The board may negotiate terms and
2997-borrow money from any source for the payment of the costs of airport
2998-capital improvements, including the acquisition of real property or
2999-construction or improvement of revenue producing buildings or
3000-facilities located on an airport and owned and operated by the eligible
3001-entity, subject to the following requirements:
3002-(1) The loan contract must be approved by resolution of the board
3003-and the fiscal body of the eligible entity that established the
3004-board.
3005-(2) The loan contract must provide for the repayment of the loan
3006-in not more than forty (40) years.
3007-(3) The loan contract must state that the indebtedness is that of
3008-the board, is payable solely from revenues of the board that are
3009-derived from either airport operations or from revenue bonds, and
3010-may not be paid by a tax levied on property located within the
3011-district.
3012-(4) The loan contract must be submitted to the department of local
3013-HEA 1260 — CC 1 68
3014-government finance, which may approve, disapprove, or reduce
3015-the amount of the proposed loan contract. The department of local
3016-government finance must make a decision on the loan contract
3017-within thirty (30) days after the contract is submitted for review.
3018-The action taken by the department of local government finance
3019-on the proposed loan contract is final.
3020-(b) A loan contract issued under this chapter is issued for essential
3021-public and governmental purposes. A loan contract, the interest on the
3022-contract, the proceeds received by a holder from the sale of a loan
3023-contract to the extent of the holder's cost of acquisition, proceeds
3024-received upon redemption before maturity, proceeds received at
3025-maturity, and the receipt of the interest and proceeds are exempt from
3026-taxation as provided in IC 6-8-5.
3027-(c) After a board enters into a loan contract, the board may use
3028-funds received from state or federal grants to satisfy the repayment of
3029-part or all of the loan contract.
3030-SECTION 50. IC 8-22-3.5-9, AS AMENDED BY P.L.156-2020,
3031-SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3032-JULY 1, 2022]: Sec. 9. (a) As used in this section, "base assessed
3033-value" means, subject to subsection (k):
3034-(1) the net assessed value of all the tangible property as finally
3035-determined for the assessment date immediately preceding the
3036-effective date of the allocation provision of the commission's
3037-resolution adopted under section 5 or 9.5 of this chapter,
3038-notwithstanding the date of the final action taken under section 6
3039-of this chapter; plus
3040-(2) to the extent it is not included in subdivision (1), the net
3041-assessed value of property that is assessed as residential property
3042-under the rules of the department of local government finance,
3043-within the airport development zone, as finally determined for the
3044-current assessment date.
3045-However, subdivision (2) applies only to an airport development zone
3046-established after June 30, 1997, and the portion of an airport
3047-development zone established before June 30, 1997, that is added to an
3048-existing airport development zone.
3049-(b) A resolution adopted under section 5 of this chapter and
3050-confirmed under section 6 of this chapter must include a provision with
3051-respect to the allocation and distribution of property taxes for the
3052-purposes and in the manner provided in this section.
3053-(c) The allocation provision must:
3054-(1) apply to the entire airport development zone; and
3055-(2) require that any property tax on taxable tangible property
3056-subsequently levied by or for the benefit of any public body
3057-entitled to a distribution of property taxes in the airport
3058-HEA 1260 — CC 1 69
3059-development zone be allocated and distributed as provided in
3060-subsections (d) and (e).
3061-(d) Except as otherwise provided in this section:
3062-(1) the proceeds of the taxes attributable to the lesser of:
3063-(A) the assessed value of the tangible property for the
3064-assessment date with respect to which the allocation and
3065-distribution is made; or
3066-(B) the base assessed value;
3067-shall be allocated and, when collected, paid into the funds of the
3068-respective taxing units; and
3069-(2) the excess of the proceeds of the property taxes imposed for
3070-the assessment date with respect to which the allocation and
3071-distribution are made that are attributable to taxes imposed after
3072-being approved by the voters in a referendum or local public
3073-question conducted after April 30, 2010, not otherwise included
3074-in subdivision (1) shall be allocated to and, when collected, paid
3075-into the funds of the taxing unit for which the referendum or local
3076-public question was conducted.
3077-(e) All of the property tax proceeds in excess of those described in
3078-subsection (d) shall be allocated to the eligible entity for the airport
3079-development zone and, when collected, paid into special funds as
3080-follows:
3081-(1) The commission may determine that a portion of tax proceeds
3082-shall be allocated to a training grant fund to be expended by the
3083-commission without appropriation solely for the purpose of
3084-reimbursing training expenses incurred by public or private
3085-entities in the training of employees for the qualified airport
3086-development project.
3087-(2) The commission may determine that a portion of tax proceeds
3088-shall be allocated to a debt service fund and dedicated to the
3089-payment of principal and interest on revenue bonds or a loan
3090-contract of the board of aviation commissioners or airport
3091-authority for a qualified airport development project, to the
3092-payment of leases for a qualified airport development project, or
3093-to the payment of principal and interest on bonds issued by an
3094-eligible entity to pay for qualified airport development projects in
3095-the airport development zone or serving the airport development
3096-zone.
3097-(3) The commission may determine that a part of the tax proceeds
3098-shall be allocated to a project fund and used to pay expenses
3099-incurred by the commission for a qualified airport development
3100-project that is in the airport development zone or is serving the
3101-airport development zone.
3102-(4) Except as provided in subsection (f), all remaining tax
3103-HEA 1260 — CC 1 70
3104-proceeds after allocations are made under subdivisions (1), (2),
3105-and (3) shall be allocated to a project fund and dedicated to the
3106-reimbursement of expenditures made by the commission for a
3107-qualified airport development project that is in the airport
3108-development zone or is serving the airport development zone.
3109-(f) Before July 15 of each year, the commission shall do the
3110-following:
3111-(1) Determine the amount, if any, by which tax proceeds allocated
3112-to the project fund in subsection (e)(3) in the following year will
3113-exceed the amount necessary to satisfy amounts required under
3114-subsection (e).
3115-(2) Provide a written notice to the county auditor and the officers
3116-who are authorized to fix budgets, tax rates, and tax levies under
3117-IC 6-1.1-17-5 for each of the other taxing units that is wholly or
3118-partly located within the allocation area. The notice must:
3119-(A) state the amount, if any, of excess tax proceeds that the
3120-commission has determined may be allocated to the respective
3121-taxing units in the manner prescribed in subsection (d)(1); or
3122-(B) state that the commission has determined that there are no
3123-excess tax proceeds that may be allocated to the respective
3124-taxing units in the manner prescribed in subsection (d)(1).
3125-The county auditor shall allocate to the respective taxing units the
3126-amount, if any, of excess tax proceeds determined by the
3127-commission.
3128-(g) When money in the debt service fund and in the project fund is
3129-sufficient to pay all outstanding principal and interest (to the earliest
3130-date on which the obligations can be redeemed) on revenue bonds
3131-issued by the board of aviation commissioners or airport authority for
3132-the financing of qualified airport development projects, all lease rentals
3133-payable on leases of qualified airport development projects, and all
3134-costs and expenditures associated with all qualified airport
3135-development projects, money in the debt service fund and in the project
3136-fund in excess of those amounts shall be paid to the respective taxing
3137-units in the manner prescribed by subsection (d)(1).
3138-(h) Property tax proceeds allocable to the debt service fund under
3139-subsection (e)(2) must, subject to subsection (g), be irrevocably
3140-pledged by the eligible entity for the purpose set forth in subsection
3141-(e)(2).
3142-(i) Notwithstanding any other law, each assessor shall, upon petition
3143-of the commission, reassess the taxable tangible property situated upon
3144-or in, or added to, the airport development zone effective on the next
3145-assessment date after the petition.
3146-(j) Notwithstanding any other law, the assessed value of all taxable
3147-tangible property in the airport development zone, for purposes of tax
3148-HEA 1260 — CC 1 71
3149-limitation, property tax replacement, and formulation of the budget, tax
3150-rate, and tax levy for each political subdivision in which the property
3151-is located is the lesser of:
3152-(1) the assessed value of the tangible property as valued without
3153-regard to this section; or
3154-(2) the base assessed value.
3155-(k) If the commission confirms, or modifies and confirms, a
3156-resolution under section 6 of this chapter and the commission makes
3157-either of the filings required under section 6(c) of this chapter after the
3158-first anniversary of the effective date of the allocation provision, the
3159-auditor of the county in which the airport development zone is located
3160-shall compute the base assessed value for the allocation area using the
3161-assessment date immediately preceding the later of:
3162-(1) the date on which the documents are filed with the county
3163-auditor; or
3164-(2) the date on which the documents are filed with the department
3165-of local government finance.
3166-(l) For an airport development zone established after June 30,
3167-2024, "residential property" refers to the assessed value of
3168-property that is allocated to the one percent (1%) homestead land
3169-and improvement categories in the county tax and billing software
3170-system, along with the residential assessed value as defined for
3171-purposes of calculating the rate for the local income tax property
3172-tax relief credit designated for residential property under
3173-IC 6-3.6-5-6(d)(3).
3174-SECTION 51. IC 20-46-1-8, AS AMENDED BY P.L.136-2021,
3175-SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3176-JULY 1, 2022]: Sec. 8. (a) Subject to subsections (c), (d), and (e) and
3177-this chapter, the governing body of a school corporation may adopt a
3178-resolution to place a referendum under this chapter on the ballot for any
3179-of the following purposes:
3180-(1) The governing body of the school corporation determines that
3181-it cannot, in a calendar year, carry out its public educational duty
3182-unless it imposes a referendum tax levy under this chapter.
3183-(2) The governing body of the school corporation determines that
3184-a referendum tax levy under this chapter should be imposed to
3185-replace property tax revenue that the school corporation will not
3186-receive because of the application of the credit under
3187-IC 6-1.1-20.6.
3188-(3) The governing body makes the determination required under
3189-subdivision (1) or (2) and determines to share a portion of the
3190-referendum proceeds with a charter school, excluding a virtual
3191-charter school, in the manner prescribed in subsection (d).
3192-(b) The governing body of the school corporation shall certify a
3193-HEA 1260 — CC 1 72
3194-copy of the resolution to place a referendum on the ballot to the
3195-following:
3196-(1) The department of local government finance, including:
3197-(A) the language for the question required by section 10 of this
3198-chapter, or in the case of a resolution to extend a referendum
3199-levy certified to the department of local government finance
3200-after March 15, 2016, section 10.1 of this chapter; and
3201-(B) a copy of the revenue spending plan adopted under
3202-subsection (e).
3203-The language of the public question must include the estimated
3204-average percentage increases certified by the county auditor under
3205-section 10(e) or 10.1(f) of this chapter, as applicable. The
3206-governing body of the school corporation shall also provide the
3207-county auditor's certification described in section 10(e) or 10.1(f)
3208-of this chapter, as applicable. The department of local
3209-government finance shall post the values certified by the county
3210-auditor to the department's Internet web site. The department shall
3211-review the language for compliance with section 10 or 10.1 of this
3212-chapter, whichever is applicable, and either approve or reject the
3213-language. The department shall send its decision to the governing
3214-body of the school corporation not more than ten (10) days after
3215-the resolution is submitted to the department. If the language is
3216-approved, the governing body of the school corporation shall
3217-certify a copy of the resolution, including the language for the
3218-question and the department's approval.
3219-(2) The county fiscal body of each county in which the school
3220-corporation is located (for informational purposes only).
3221-(3) The circuit court clerk of each county in which the school
3222-corporation is located.
3223-(c) If a school safety referendum tax levy under IC 20-46-9 has been
3224-approved by the voters in a school corporation at any time in the
3225-previous three (3) years, the school corporation may not:
3226-(1) adopt a resolution to place a referendum under this chapter on
3227-the ballot; or
3228-(2) otherwise place a referendum under this chapter on the ballot.
3229-(d) The resolution described in subsection (a) must indicate whether
3230-proceeds in the school corporation's education fund collected from a
3231-tax levy under this chapter will be used to provide a distribution to a
3232-charter school or charter schools, excluding a virtual charter school,
3233-under IC 20-40-3-5 as well as the amount that will be distributed to the
3234-particular charter school or charter schools. A school corporation may
3235-request from the designated charter school or charter schools any
3236-financial documentation necessary to demonstrate the financial need of
3237-the charter school or charter schools.
3238-HEA 1260 — CC 1 73
3239-(e) As part of the resolution described in subsection (a), the
3240-governing body of the school corporation shall adopt a revenue
3241-spending plan for the proposed referendum tax levy that includes:
3242-(1) an estimate of the amount of annual revenue expected to be
3243-collected if a levy is imposed under this chapter;
3244-(2) the specific purposes for which the revenue collected from a
3245-levy imposed under this chapter will be used; and
3246-(3) an estimate of the annual dollar amounts that will be expended
3247-for each purpose described in subdivision (2).
3248-(f) A school corporation shall specify in its proposed budget the
3249-school corporation's revenue spending plan adopted under subsection
3250-(e) and annually present the revenue spending plan at its public hearing
3251-on the proposed budget under IC 6-1.1-17-3.
3252-SECTION 52. IC 20-46-1-10, AS AMENDED BY P.L.38-2021,
3253-SECTION 61, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3254-JULY 1, 2022]: Sec. 10. (a) This section does not apply to a
3255-referendum on a resolution certified to the department of local
3256-government finance after March 15, 2016, to extend a referendum levy.
3257-(b) The question to be submitted to the voters in the referendum
3258-must read as follows:
3259-"Shall the school corporation increase property taxes paid to the
3260-school corporation by homeowners and businesses for _____
3261-(insert number of years) years immediately following the holding
3262-of the referendum for the purpose of funding ______ (insert short
3263-description of purposes)? If this public question is approved by
3264-the voters, the average property tax paid to the school corporation
3265-per year on a residence would increase by ______% (insert the
3266-estimated average percentage of property tax increase paid to the
3267-school corporation on a residence within the school corporation
3268-as determined under subsection (c)) and the average property tax
3269-paid to the school corporation per year on a business property
3270-would increase by ______% (insert the estimated average
3271-percentage of property tax increase paid to the school corporation
3272-on a business property within the school corporation as
3273-determined under subsection (d)). The most recent property tax
3274-referendum proposed by the school corporation was held in
3275-______ (insert year) and ________ (insert whether the measure
3276-passed or failed).".
3277-(c) At the request of the governing body of a school corporation that
3278-proposes to impose property taxes under this chapter, the county
3279-auditor of the county in which the school corporation is located shall
3280-determine the estimated average percentage of property tax increase on
3281-a homestead to be paid to the school corporation that must be included
3282-in the public question under subsection (b) as follows:
3283-HEA 1260 — CC 1 74
3284-STEP ONE: Determine the average assessed value of a homestead
3285-located within the school corporation.
3286-STEP TWO: For purposes of determining the net assessed value
3287-of the average homestead located within the school corporation,
3288-subtract:
3289-(A) an amount for the homestead standard deduction under
3290-IC 6-1.1-12-37 as if the homestead described in STEP ONE
3291-was eligible for the deduction; and
3292-(B) an amount for the supplemental homestead deduction
3293-under IC 6-1.1-12-37.5 as if the homestead described in STEP
3294-ONE was eligible for the deduction;
3295-from the result of STEP ONE.
3296-STEP THREE: Divide the result of STEP TWO by one hundred
3297-(100).
3298-STEP FOUR: Determine the overall average tax rate per one
3299-hundred dollars ($100) of assessed valuation for the current year
3300-imposed on property located within the school corporation.
3301-STEP FIVE: For purposes of determining net property tax liability
3302-of the average homestead located within the school corporation:
3303-(A) multiply the result of STEP THREE by the result of STEP
3304-FOUR; and
3305-(B) as appropriate, apply any currently applicable county
3306-property tax credit rates and the credit for excessive property
3307-taxes under IC 6-1.1-20.6-7.5(a)(1).
3308-STEP SIX: Determine the amount of the school corporation's part
3309-of the result determined in STEP FIVE.
3310-STEP SEVEN: Multiply:
3311-(A) the tax rate that will be imposed if the public question is
3312-approved by the voters; by
3313-(B) the result of STEP THREE.
3314-STEP EIGHT: Divide the result of STEP SEVEN by the result of
3315-STEP SIX, expressed as a percentage.
3316-(d) At the request of the governing body of a school corporation that
3317-proposes to impose property taxes under this chapter, the county
3318-auditor of the county in which the school corporation is located shall
3319-determine the estimated average percentage of property tax increase on
3320-a business property to be paid to the school corporation that must be
3321-included in the public question under subsection (b) as follows:
3322-STEP ONE: Determine the average assessed value of a homestead
3323-business property located within the school corporation.
3324-STEP TWO: Divide the result of STEP ONE by one hundred
3325-(100).
3326-STEP THREE: Determine the overall average tax rate per one
3327-hundred dollars ($100) of assessed valuation for the current year
3328-HEA 1260 — CC 1 75
3329-imposed on property located within the school corporation.
3330-STEP FOUR: For purposes of determining net property tax
3331-liability of the average business property located within the school
3332-corporation:
3333-(A) multiply the result of STEP TWO by the result of STEP
3334-THREE; and
3335-(B) as appropriate, apply any currently applicable county
3336-property tax credit rates and the credit for excessive property
3337-taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
3338-was three percent (3%).
3339-STEP FIVE: Determine the amount of the school corporation's
3340-part of the result determined in STEP FOUR.
3341-STEP SIX: Multiply:
3342-(A) the result of STEP TWO; by
3343-(B) the tax rate that will be imposed if the public question is
3344-approved by the voters.
3345-STEP SEVEN: Divide the result of STEP SIX by the result of
3346-STEP FIVE, expressed as a percentage.
3347-(e) The county auditor shall certify the estimated average percentage
3348-of property tax increase on a homestead to be paid to the school
3349-corporation determined under subsection (c), and the estimated average
3350-percentage of property tax increase on a business property to be paid
3351-to the school corporation determined under subsection (d), in a manner
3352-prescribed by the department of local government finance, and provide
3353-the certification to the governing body of the school corporation that
3354-proposes to impose property taxes.
3355-SECTION 53. IC 20-46-1-10.1, AS AMENDED BY P.L.38-2021,
3356-SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3357-JULY 1, 2022]: Sec. 10.1. (a) This section applies only to a referendum
3358-to allow a school corporation to extend a referendum levy.
3359-(b) The question to be submitted to the voters in the referendum
3360-must read as follows:
3361-"Shall the school corporation continue to impose increased
3362-property taxes paid to the school corporation by homeowners and
3363-businesses for _____ (insert number of years) years immediately
3364-following the holding of the referendum for the purpose of
3365-funding ______ (insert short description of purposes)? The
3366-property tax increase requested in this referendum was originally
3367-approved by the voters in _______ (insert the year in which the
3368-referendum tax levy was approved) and originally increased the
3369-average property tax paid to the school corporation per year on a
3370-residence within the school corporation by ______% (insert the
3371-original estimated average percentage of property tax increase on
3372-a residence within the school corporation) and originally
3373-HEA 1260 — CC 1 76
3374-increased the average property tax paid to the school corporation
3375-per year on a business property within the school corporation by
3376-______% (insert the original estimated average percentage of
3377-property tax increase on a business within the school
3378-corporation).".
3379-(c) The number of years for which a referendum tax levy may be
3380-extended if the public question under this section is approved may not
3381-exceed eight (8) years.
3382-(d) At the request of the governing body of a school corporation
3383-that proposes to impose property taxes under this chapter, the
3384-county auditor of the county in which the school corporation is
3385-located shall determine the estimated average percentage of
3386-property tax increase on a homestead to be paid to the school
3387-corporation that must be included in the public question under
3388-subsection (b) as follows:
3389-STEP ONE: Determine the average assessed value of a
3390-homestead located within the school corporation for the first
3391-year in which the referendum levy was imposed.
3392-STEP TWO: For purposes of determining the net assessed
3393-value of the average homestead located within the school
3394-corporation, subtract:
3395-(A) an amount for the homestead standard deduction
3396-under IC 6-1.1-12-37 as if the homestead described in
3397-STEP ONE was eligible for the deduction; and
3398-(B) an amount for the supplemental homestead deduction
3399-under IC 6-1.1-12-37.5 as if the homestead described in
3400-STEP ONE was eligible for the deduction;
3401-from the result of STEP ONE.
3402-STEP THREE: Divide the result of STEP TWO by one
3403-hundred (100).
3404-STEP FOUR: Determine the overall average tax rate per one
3405-hundred dollars ($100) of assessed valuation for the first year
3406-in which the referendum levy was imposed on property
3407-located within the school corporation.
3408-STEP FIVE: For purposes of determining net property tax
3409-liability of the average homestead located within the school
3410-corporation:
3411-(A) multiply the result of STEP THREE by the result of
3412-STEP FOUR; and
3413-(B) as appropriate, apply any currently applicable county
3414-property tax credit rates and the credit for excessive
3415-property taxes under IC 6-1.1-20.6-7.5(a)(1).
3416-STEP SIX: Determine the amount of the school corporation's
3417-part of the result determined in STEP FIVE.
3418-STEP SEVEN: Multiply:
3419-HEA 1260 — CC 1 77
3420-(A) the tax rate that will be imposed if the public question
3421-is approved by the voters; by
3422-(B) the result of STEP THREE.
3423-STEP EIGHT: Divide the result of STEP SEVEN by the result
3424-of STEP SIX, expressed as a percentage.
3425-(e) At the request of the governing body of a school corporation
3426-that proposes to impose property taxes under this chapter, the
3427-county auditor of the county in which the school corporation is
3428-located shall determine the estimated average percentage of
3429-property tax increase on a business property to be paid to the
3430-school corporation that must be included in the public question
3431-under subsection (b) as follows:
3432-STEP ONE: Determine the average assessed value of business
3433-property located within the school corporation for the first
3434-year in which the referendum levy was imposed.
3435-STEP TWO: Divide the result of STEP ONE by one hundred
3436-(100).
3437-STEP THREE: Determine the overall average tax rate per
3438-one hundred dollars ($100) of assessed valuation for the first
3439-year in which the referendum levy was imposed on property
3440-located within the school corporation.
3441-STEP FOUR: For purposes of determining net property tax
3442-liability of the average business property located within the
3443-school corporation:
3444-(A) multiply the result of STEP TWO by the result of
3445-STEP THREE; and
3446-(B) as appropriate, apply any currently applicable county
3447-property tax credit rates and the credit for excessive
3448-property taxes under IC 6-1.1-20.6-7.5 as if the applicable
3449-percentage was three percent (3%).
3450-STEP FIVE: Determine the amount of the school
3451-corporation's part of the result determined in STEP FOUR.
3452-STEP SIX: Multiply:
3453-(A) the result of STEP TWO; by
3454-(B) the tax rate that will be imposed if the public question
3455-is approved by the voters.
3456-STEP SEVEN: Divide the result of STEP SIX by the result of
3457-STEP FIVE, expressed as a percentage.
3458-(f) The county auditor shall certify the estimated average
3459-percentage of property tax increase on a homestead to be paid to
3460-the school corporation determined under subsection (d), and the
3461-estimated average percentage of property tax increase on a
3462-business property to be paid to the school corporation determined
3463-under subsection (e), in a manner prescribed by the department of
3464-local government finance, and provide the certification to the
3465-HEA 1260 — CC 1 78
3466-governing body of the school corporation that proposes to impose
3467-property taxes.
3468-SECTION 54. IC 20-46-9-6, AS AMENDED BY P.L.136-2021,
3469-SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3470-JULY 1, 2022]: Sec. 6. (a) Subject to this chapter, the governing body
3471-of a school corporation may adopt a resolution to place a referendum
3472-under this chapter on the ballot if the governing body of the school
3473-corporation determines that a referendum levy should be imposed for
3474-measures to improve school safety as described in IC 20-40-20-6(a) or
3475-IC 20-40-20-6(b).
3476-(b) A school corporation may, with the approval of the majority of
3477-members of the governing body, distribute a portion of the proceeds of
3478-a tax levy collected under this chapter that is deposited in the fund to
3479-a charter school, excluding a virtual charter school, that is located
3480-within the attendance area of the school corporation, to be used by the
3481-charter school for the purposes described in IC 20-40-20-6(a).
3482-(c) The governing body of the school corporation shall certify a
3483-copy of the resolution to the following:
3484-(1) The department of local government finance, including:
3485-(A) the language for the question required by section 9 of this
3486-chapter, or in the case of a resolution to extend a referendum
3487-levy certified to the department of local government finance,
3488-section 10 of this chapter; and
3489-(B) a copy of the revenue spending plan adopted under
3490-subsection (e).
3491-The language of the public question must include the estimated
3492-average percentage increases certified by the county auditor under
3493-section 9(d) or 10(f) of this chapter, as applicable. The governing
3494-body of the school corporation shall also provide the county
3495-auditor's certification described in section 9(d) or 10(f) of this
3496-chapter, as applicable. The department of local government
3497-finance shall post the values certified by the county auditor to the
3498-department's Internet web site. The department shall review the
3499-language for compliance with section 9 or 10 of this chapter,
3500-whichever is applicable, and either approve or reject the language.
3501-The department shall send its decision to the governing body of
3502-the school corporation not more than ten (10) days after the
3503-resolution is submitted to the department. If the language is
3504-approved, the governing body of the school corporation shall
3505-certify a copy of the resolution, including the language for the
3506-question and the department's approval.
3507-(2) The county fiscal body of each county in which the school
3508-corporation is located (for informational purposes only).
3509-(3) The circuit court clerk of each county in which the school
3510-HEA 1260 — CC 1 79
3511-corporation is located.
3512-(d) The resolution described in subsection (a) must indicate whether
3513-proceeds in the school corporation's fund collected from a tax levy
3514-under this chapter will be used to provide a distribution to a charter
3515-school or charter schools, excluding a virtual charter school, under
3516-IC 20-40-20-6(b) as well as the amount that will be distributed to the
3517-particular charter school or charter schools. A school corporation may
3518-request from the designated charter school or charter schools any
3519-financial documentation necessary to demonstrate the financial need of
3520-the charter school or charter schools.
3521-(e) As part of the resolution described in subsection (a), the
3522-governing body of the school corporation shall adopt a revenue
3523-spending plan for the proposed referendum tax levy that includes:
3524-(1) an estimate of the amount of annual revenue expected to be
3525-collected if a levy is imposed under this chapter;
3526-(2) the specific purposes described in IC 20-40-20-6 for which the
3527-revenue collected from a levy imposed under this chapter will be
3528-used; and
3529-(3) an estimate of the annual dollar amounts that will be expended
3530-for each purpose described in subdivision (2).
3531-(f) A school corporation shall specify in its proposed budget the
3532-school corporation's revenue spending plan adopted under subsection
3533-(e) and annually present the revenue spending plan at its public hearing
3534-on the proposed budget under IC 6-1.1-17-3.
3535-SECTION 55. IC 20-46-9-9, AS AMENDED BY P.L.38-2021,
3536-SECTION 65, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3537-JULY 1, 2022]: Sec. 9. (a) The question to be submitted to the voters
3538-in the referendum must read as follows:
3539-"Shall the school corporation increase property taxes paid to the
3540-school corporation by homeowners and businesses for _____
3541-(insert number of years) years immediately following the holding
3542-of the referendum for the purpose of funding ______ (insert short
3543-description of purposes)? If this public question is approved by
3544-the voters, the average property tax paid to the school corporation
3545-per year on a residence would increase by ______% (insert the
3546-estimated average percentage of property tax increase paid to the
3547-school corporation on a residence within the school corporation
3548-as determined under subsection (b)) and the average property tax
3549-paid to the school corporation per year on a business property
3550-would increase by ______% (insert the estimated average
3551-percentage of property tax increase paid to the school corporation
3552-on a business property within the school corporation as
3553-determined under subsection (c)). The most recent property tax
3554-referendum proposed by the school corporation was held in
3555-HEA 1260 — CC 1 80
3556-______ (insert year) and ________ (insert whether the measure
3557-passed or failed).".
3558-(b) At the request of the governing body of a school corporation that
3559-proposes to impose property taxes under this chapter, the county
3560-auditor of the county in which the school corporation is located shall
3561-determine the estimated average percentage of property tax increase on
3562-a homestead to be paid to the school corporation that must be included
3563-in the public question under subsection (a) as follows:
3564-STEP ONE: Determine the average assessed value of a homestead
3565-located within the school corporation.
3566-STEP TWO: For purposes of determining the net assessed value
3567-of the average homestead located within the school corporation,
3568-subtract:
3569-(A) an amount for the homestead standard deduction under
3570-IC 6-1.1-12-37 as if the homestead described in STEP ONE
3571-was eligible for the deduction; and
3572-(B) an amount for the supplemental homestead deduction
3573-under IC 6-1.1-12-37.5 as if the homestead described in STEP
3574-ONE was eligible for the deduction;
3575-from the result of STEP ONE.
3576-STEP THREE: Divide the result of STEP TWO by one hundred
3577-(100).
3578-STEP FOUR: Determine the overall average tax rate per one
3579-hundred dollars ($100) of assessed valuation for the current year
3580-imposed on property located within the school corporation.
3581-STEP FIVE: For purposes of determining net property tax liability
3582-of the average homestead located within the school corporation:
3583-(A) multiply the result of STEP THREE by the result of STEP
3584-FOUR; and
3585-(B) as appropriate, apply any currently applicable county
3586-property tax credit rates and the credit for excessive property
3587-taxes under IC 6-1.1-20.6-7.5(a)(1).
3588-STEP SIX: Determine the amount of the school corporation's part
3589-of the result determined in STEP FIVE.
3590-STEP SEVEN: Multiply:
3591-(A) the tax rate that will be imposed if the public question is
3592-approved by the voters; by
3593-(B) the result of STEP THREE.
3594-STEP EIGHT: Divide the result of STEP SEVEN by the result of
3595-STEP SIX, expressed as a percentage.
3596-(c) At the request of the governing body of a school corporation that
3597-proposes to impose property taxes under this chapter, the county
3598-auditor of the county in which the school corporation is located shall
3599-determine the estimated average percentage of property tax increase on
3600-HEA 1260 — CC 1 81
3601-a business property to be paid to the school corporation that must be
3602-included in the public question under subsection (a) as follows:
3603-STEP ONE: Determine the average assessed value of a homestead
3604-business property located within the school corporation.
3605-STEP TWO: Divide the result of STEP ONE by one hundred
3606-(100).
3607-STEP THREE: Determine the overall average tax rate per one
3608-hundred dollars ($100) of assessed valuation for the current year
3609-imposed on property located within the school corporation.
3610-STEP FOUR: For purposes of determining net property tax
3611-liability of the average business property located within the school
3612-corporation:
3613-(A) multiply the result of STEP TWO by the result of STEP
3614-THREE; and
3615-(B) as appropriate, apply any currently applicable county
3616-property tax credit rates and the credit for excessive property
3617-taxes under IC 6-1.1-20.6-7.5 as if the applicable percentage
3618-was three percent (3%).
3619-STEP FIVE: Determine the amount of the school corporation's
3620-part of the result determined in STEP FOUR.
3621-STEP SIX: Multiply:
3622-(A) the result of STEP TWO; by
3623-(B) the tax rate that will be imposed if the public question is
3624-approved by the voters.
3625-STEP SEVEN: Divide the result of STEP SIX by the result of
3626-STEP FIVE, expressed as a percentage.
3627-(d) The county auditor shall certify the estimated average
3628-percentage of property tax increase on a homestead to be paid to the
3629-school corporation determined under subsection (b), and the estimated
3630-average percentage of property tax increase on a business property to
3631-be paid to the school corporation determined under subsection (c), in
3632-a manner prescribed by the department of local government finance,
3633-and provide the certification to the governing body of the school
3634-corporation that proposes to impose property taxes.
3635-SECTION 56. IC 20-46-9-10, AS AMENDED BY P.L.38-2021,
3636-SECTION 66, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3637-JULY 1, 2022]: Sec. 10. (a) This section applies only to a referendum
3638-to allow a school corporation to extend a referendum tax levy.
3639-(b) The question to be submitted to the voters in the referendum
3640-must read as follows:
3641-"Shall the school corporation continue to impose increased
3642-property taxes paid to the school corporation by homeowners and
3643-businesses for _____ (insert number of years) years immediately
3644-following the holding of the referendum for the purpose of
3645-HEA 1260 — CC 1 82
3646-funding ______ (insert short description of purposes)? The
3647-property tax increase requested in this referendum was originally
3648-approved by the voters in _______ (insert the year in which the
3649-referendum tax levy was approved) and originally increased the
3650-average property tax paid to the school corporation per year on a
3651-residence within the school corporation by ______% (insert the
3652-original estimated average percentage of property tax increase on
3653-a residence within the school corporation) and originally
3654-increased the average property tax paid to the school corporation
3655-per year on a business property within the school corporation by
3656-______% (insert the original estimated average percentage of
3657-property tax increase on a business within the school
3658-corporation).".
3659-(c) The number of years for which a referendum tax levy may be
3660-extended if the public question under this section is approved may not
3661-exceed the number of years for which the expiring referendum tax levy
3662-was imposed.
3663-(d) At the request of the governing body of a school corporation
3664-that proposes to impose property taxes under this chapter, the
3665-county auditor of the county in which the school corporation is
3666-located shall determine the estimated average percentage of
3667-property tax increase on a homestead to be paid to the school
3668-corporation that must be included in the public question under
3669-subsection (b) as follows:
3670-STEP ONE: Determine the average assessed value of a
3671-homestead located within the school corporation for the first
3672-year in which the referendum levy was imposed.
3673-STEP TWO: For purposes of determining the net assessed
3674-value of the average homestead located within the school
3675-corporation, subtract:
3676-(A) an amount for the homestead standard deduction
3677-under IC 6-1.1-12-37 as if the homestead described in
3678-STEP ONE was eligible for the deduction; and
3679-(B) an amount for the supplemental homestead deduction
3680-under IC 6-1.1-12-37.5 as if the homestead described in
3681-STEP ONE was eligible for the deduction;
3682-from the result of STEP ONE.
3683-STEP THREE: Divide the result of STEP TWO by one
3684-hundred (100).
3685-STEP FOUR: Determine the overall average tax rate per one
3686-hundred dollars ($100) of assessed valuation for the first year
3687-in which the referendum levy was imposed on property
3688-located within the school corporation.
3689-STEP FIVE: For purposes of determining net property tax
3690-liability of the average homestead located within the school
3691-HEA 1260 — CC 1 83
3692-corporation:
3693-(A) multiply the result of STEP THREE by the result of
3694-STEP FOUR; and
3695-(B) as appropriate, apply any currently applicable county
3696-property tax credit rates and the credit for excessive
3697-property taxes under IC 6-1.1-20.6-7.5(a)(1).
3698-STEP SIX: Determine the amount of the school corporation's
3699-part of the result determined in STEP FIVE.
3700-STEP SEVEN: Multiply:
3701-(A) the tax rate that will be imposed if the public question
3702-is approved by the voters; by
3703-(B) the result of STEP THREE.
3704-STEP EIGHT: Divide the result of STEP SEVEN by the result
3705-of STEP SIX, expressed as a percentage.
3706-(e) At the request of the governing body of a school corporation
3707-that proposes to impose property taxes under this chapter, the
3708-county auditor of the county in which the school corporation is
3709-located shall determine the estimated average percentage of
3710-property tax increase on a business property to be paid to the
3711-school corporation that must be included in the public question
3712-under subsection (b) as follows:
3713-STEP ONE: Determine the average assessed value of business
3714-property located within the school corporation for the first
3715-year in which the referendum levy was imposed.
3716-STEP TWO: Divide the result of STEP ONE by one hundred
3717-(100).
3718-STEP THREE: Determine the overall average tax rate per
3719-one hundred dollars ($100) of assessed valuation for the first
3720-year in which the referendum levy was imposed on property
3721-located within the school corporation.
3722-STEP FOUR: For purposes of determining net property tax
3723-liability of the average business property located within the
3724-school corporation:
3725-(A) multiply the result of STEP TWO by the result of
3726-STEP THREE; and
3727-(B) as appropriate, apply any currently applicable county
3728-property tax credit rates and the credit for excessive
3729-property taxes under IC 6-1.1-20.6-7.5 as if the applicable
3730-percentage was three percent (3%).
3731-STEP FIVE: Determine the amount of the school
3732-corporation's part of the result determined in STEP FOUR.
3733-STEP SIX: Multiply:
3734-(A) the result of STEP TWO; by
3735-(B) the tax rate that will be imposed if the public question
3736-is approved by the voters.
3737-HEA 1260 — CC 1 84
3738-STEP SEVEN: Divide the result of STEP SIX by the result of
3739-STEP FIVE, expressed as a percentage.
3740-(f) The county auditor shall certify the estimated average
3741-percentage of property tax increase on a homestead to be paid to
3742-the school corporation determined under subsection (d), and the
3743-estimated average percentage of property tax increase on a
3744-business property to be paid to the school corporation determined
3745-under subsection (e), in a manner prescribed by the department of
3746-local government finance, and provide the certification to the
3747-governing body of the school corporation that proposes to impose
3748-property taxes.
3749-SECTION 57. IC 22-5-4.6-5, AS ADDED BY HEA 1001-2022,
3750-SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3751-MARCH 3, 2022 (RETROACTIVE)]: Sec. 5. (a) An employer may not
3752-impose a requirement that employees receive an immunization against
3753-COVID-19 unless the employer provides individual exemptions that
3754-allow an employee to opt out of the requirement on the basis of any of
3755-the following:
3756-(1) Medical reasons.
3757-(2) Religious reasons.
3758-(3) An employee has immunity from COVID-19 acquired from a
3759-prior infection with COVID-19.
3760-(b) Subject to subsection (c), an employer may require an employee
3761-to submit to testing for the presence of COVID-19 not more than twice
3762-a week, if the employee receives an exemption based on:
3763-(1) medical reasons under subsection (a)(1);
3764-(2) religious reasons under subsection (a)(2); or
3765-(3) immunity from COVID-19 acquired from a prior infection
3766-with COVID-19 under subsection (a)(3).
3767-(c) An employer may not require a test for the presence of
3768-COVID-19 unless the test:
3769-(1) has been approved, cleared, or authorized by the federal
3770-Food and Drug Administration;
3771-(2) is the least invasive testing option available; and
3772-(3) does not create an undue burden on the employee to receive
3773-the test.
3774-SECTION 58. IC 22-5-4.6-6, AS ADDED BY HEA 1001-2022,
3775-SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3776-MARCH 3, 2022 (RETROACTIVE)]: Sec. 6. (a) Unless an employer
3777-waives the documentation requirements under this subsection, to claim
3778-an exemption based on medical reasons, an employee must present to
3779-the employer an exemption statement in writing, dated and signed by:
3780-(1) a licensed physician;
3781-(2) a licensed physician's assistant; or
3782-HEA 1260 — CC 1 85
3783-(3) an advanced practice registered nurse;
3784-who has examined the employee. The statement must provide that, in
3785-the professional opinion of the licensed physician, licensed physician's
3786-assistant, or advanced practice registered nurse, the immunization
3787-against COVID-19 is medically contraindicated (as defined in
3788-IC 16-18-2-223.7) for the employee.
3789-(b) To claim an exemption based on religious reasons, an employee
3790-must present to the employer an exemption statement in writing
3791-indicating that the employee declines the immunization against
3792-COVID-19 because of a sincerely held religious belief.
3793-(c) Unless an employer waives the documentation requirements
3794-under this subsection, to claim an exemption based on immunity from
3795-COVID-19 acquired from a prior infection with COVID-19, an
3796-employee must present to the employer the result of a laboratory test
3797-performed on the employee that has been approved, cleared, or
3798-authorized by the federal Food and Drug Administration, including
3799-any of the following:
3800-(1) A polymerase chain reaction test (PCR) test.
3801-(2) An antigen test.
3802-(3) An antibody or serology test.
3803-An employer may request that an employee submit a new laboratory
3804-test result as described in this subsection not more than once every
3805-three (3) months.
3806-SECTION 59. IC 33-34-8-1, AS AMENDED BY P.L.38-2021,
3807-SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3808-JULY 1, 2022]: Sec. 1. (a) The following fees and costs apply to cases
3809-in the small claims court:
3810-(1) A township docket fee of five dollars ($5) plus forty-five
3811-percent (45%) of the infraction or ordinance violation costs fee
3812-under IC 33-37-4-2.
3813-(2) The bailiff's service of process by registered or certified mail
3814-fee of fifteen dollars ($15) for each service.
3815-(3) The cost for the personal service of process by the bailiff or
3816-other process server of fifteen dollars ($15) for each service.
3817-(4) Witness fees, if any, in the amount provided by IC 33-37-10-3
3818-to be taxed and charged in the circuit court.
3819-(5) A redocketing fee, if any, of five dollars ($5).
3820-(6) A document storage fee under IC 33-37-5-20.
3821-(7) An automated record keeping fee under IC 33-37-5-21.
3822-(8) A late fee, if any, under IC 33-37-5-22.
3823-(9) A public defense administration fee under IC 33-37-5-21.2.
3824-(10) A judicial insurance adjustment fee under IC 33-37-5-25.
3825-(11) A judicial salaries fee under IC 33-37-5-26.
3826-(12) A court administration fee under IC 33-37-5-27.
3827-HEA 1260 — CC 1 86
3828-(13) Before July 1, 2022, 2025, a pro bono legal services fee
3829-under IC 33-37-5-31.
3830-The docket fee and the cost for the initial service of process shall be
3831-paid at the institution of a case. The cost of service after the initial
3832-service shall be assessed and paid after service has been made. The
3833-cost of witness fees shall be paid before the witnesses are called.
3834-(b) If the amount of the township docket fee computed under
3835-subsection (a)(1) is not equal to a whole number, the amount shall be
3836-rounded to the next highest whole number.
3837-SECTION 60. IC 33-34-8-3, AS AMENDED BY P.L.165-2021,
3838-SECTION 191, IS AMENDED TO READ AS FOLLOWS
3839-[EFFECTIVE JULY 1, 2022]: Sec. 3. (a) Payment for all costs made as
3840-a result of proceedings in a small claims court shall be to the _______
3841-Township of Marion County Small Claims Court (with the name of the
3842-township inserted). The court shall issue a receipt for all money
3843-received on a form numbered serially in duplicate.
3844-(b) This subsection applies only to a low caseload court (as defined
3845-in section 5 of this chapter). All township docket fees and late fees
3846-received by the court shall be paid to the township trustee at the close
3847-of each month.
3848-(c) This subsection does not apply to a low caseload court. This
3849-subsection applies to all other township small claims courts in Marion
3850-County. One dollar and fifty cents ($1.50) of the township docket fee
3851-shall be paid to the township trustee of each low caseload court at the
3852-end of each month. The remaining township docket fees and late fees
3853-received by the court shall be paid to the township trustee at the close
3854-of each month.
3855-(d) The court shall:
3856-(1) semiannually distribute to the auditor of state:
3857-(A) all automated record keeping fees (IC 33-37-5-21)
3858-received by the court for deposit in the homeowner protection
3859-unit account established by IC 4-6-12-9 and the state user fee
3860-fund established under IC 33-37-9;
3861-(B) all public defense administration fees collected by the
3862-court under IC 33-37-5-21.2 for deposit in the state general
3863-fund;
3864-(C) sixty percent (60%) of all court administration fees
3865-collected by the court under IC 33-37-5-27 for deposit in the
3866-state general fund;
3867-(D) all judicial insurance adjustment fees collected by the
3868-court under IC 33-37-5-25 for deposit in the state general fund;
3869-(E) seventy-five percent (75%) of all judicial salaries fees
3870-collected by the court under IC 33-37-5-26 for deposit in the
3871-state general fund; and
3872-HEA 1260 — CC 1 87
3873-(F) one hundred percent (100%) of the pro bono legal services
3874-fees collected before July 1, 2022, 2025, by the court under
3875-IC 33-37-5-31; and
3876-(2) distribute monthly to the county auditor all document storage
3877-fees received by the court.
3878-The remaining twenty-five percent (25%) of the judicial salaries fees
3879-described in subdivision (1)(E) shall be deposited monthly in the
3880-township general fund of the township in which the court is located.
3881-The county auditor shall deposit fees distributed under subdivision (2)
3882-into the clerk's record perpetuation fund under IC 33-37-5-2.
3883-(e) The court semiannually shall pay to the township trustee of the
3884-township in which the court is located the remaining forty percent
3885-(40%) of the court administration fees described under subsection
3886-(d)(1)(C) to fund the operations of the small claims court in the
3887-trustee's township.
3888-SECTION 61. IC 33-37-4-4, AS AMENDED BY P.L.39-2017,
3889-SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3890-JULY 1, 2022]: Sec. 4. (a) The clerk shall collect a civil costs fee of
3891-one hundred dollars ($100) from a party filing a civil action. This
3892-subsection does not apply to the following civil actions:
3893-(1) Proceedings to enforce a statute defining an infraction under
3894-IC 34-28-5 (or IC 34-4-32 before its repeal).
3895-(2) Proceedings to enforce an ordinance under IC 34-28-5 (or
3896-IC 34-4-32 before its repeal).
3897-(3) Proceedings in juvenile court under IC 31-34 or IC 31-37.
3898-(4) Proceedings in paternity under IC 31-14.
3899-(5) Proceedings in small claims court under IC 33-34.
3900-(6) Proceedings in actions described in section 7 of this chapter.
3901-(b) In addition to the civil costs fee collected under this section, the
3902-clerk shall collect the following fees, if they are required under
3903-IC 33-37-5:
3904-(1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3905-IC 33-37-5-4).
3906-(2) A support and maintenance fee (IC 33-37-5-6).
3907-(3) A document storage fee (IC 33-37-5-20).
3908-(4) An automated record keeping fee (IC 33-37-5-21).
3909-(5) A public defense administration fee (IC 33-37-5-21.2).
3910-(6) A judicial insurance adjustment fee (IC 33-37-5-25).
3911-(7) A judicial salaries fee (IC 33-37-5-26).
3912-(8) A court administration fee (IC 33-37-5-27).
3913-(9) A service fee (IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2)).
3914-(10) A garnishee service fee (IC 33-37-5-28(b)(3) or
3915-IC 33-37-5-28(b)(4)).
3916-(11) For a mortgage foreclosure action, a mortgage foreclosure
3917-HEA 1260 — CC 1 88
3918-counseling and education fee (IC 33-37-5-33) (before its
3919-expiration on July 1, 2017).
3920-(12) Before July 1, 2022, 2025, a pro bono legal services fee (IC
3921-33-37-5-31).
3922-SECTION 62. IC 33-37-4-6, AS AMENDED BY P.L.235-2017,
3923-SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3924-JULY 1, 2022]: Sec. 6. (a) For each small claims action, the clerk shall
3925-collect the following fees:
3926-(1) From the party filing the action:
3927-(A) a small claims costs fee of thirty-five dollars ($35);
3928-(B) a small claims service fee of ten dollars ($10) for each
3929-named defendant that is not a garnishee defendant; and
3930-(C) if the party has named more than three (3) garnishees or
3931-garnishee defendants, a small claims garnishee service fee of
3932-ten dollars ($10) for each garnishee or garnishee defendant in
3933-excess of three (3).
3934-(2) From any party adding a defendant that is not a garnishee
3935-defendant, a small claims service fee of ten dollars ($10) for each
3936-defendant that is not a garnishee defendant added in the action.
3937-(3) From any party adding a garnishee or garnishee defendant, a
3938-small claims garnishee service fee of ten dollars ($10) for each
3939-garnishee or garnishee defendant added to the action. However,
3940-a clerk may not collect a small claims garnishee service fee for the
3941-first three (3) garnishees named in the action.
3942-However, a clerk may not collect a small claims costs fee, small claims
3943-service fee, or small claims garnishee service fee for a small claims
3944-action filed by or on behalf of the attorney general.
3945-(b) A clerk may not collect a fee under subsection (a)(1)(B),
3946-(a)(1)(C), (a)(2), or (a)(3) for a small claims action filed through the
3947-Indiana electronic filing system adopted by the Indiana supreme court.
3948-(c) In addition to a small claims costs fee, small claims service fee,
3949-and small claims garnishee service fee collected under this section, the
3950-clerk shall collect the following fees, if they are required under
3951-IC 33-37-5:
3952-(1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3953-IC 33-37-5-4).
3954-(2) A document storage fee (IC 33-37-5-20).
3955-(3) An automated record keeping fee (IC 33-37-5-21).
3956-(4) A public defense administration fee (IC 33-37-5-21.2).
3957-(5) A judicial insurance adjustment fee (IC 33-37-5-25).
3958-(6) A judicial salaries fee (IC 33-37-5-26).
3959-(7) A court administration fee (IC 33-37-5-27).
3960-(8) Before July 1, 2022, 2025, a pro bono legal services fee (IC
3961-33-37-5-31).
3962-HEA 1260 — CC 1 89
3963-SECTION 63. IC 33-37-4-7, AS AMENDED BY P.L.194-2017,
3964-SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3965-JULY 1, 2022]: Sec. 7. (a) Except as provided under subsection (c), the
3966-clerk shall collect from the party filing the action a probate costs fee of
3967-one hundred twenty dollars ($120) for each action filed under any of
3968-the following:
3969-(1) IC 29 (probate).
3970-(2) IC 30 (trusts and fiduciaries).
3971-(b) In addition to the probate costs fee collected under subsection
3972-(a), the clerk shall collect from the party filing the action the following
3973-fees, if they are required under IC 33-37-5:
3974-(1) A document fee (IC 33-37-5-1, IC 33-37-5-3, or
3975-IC 33-37-5-4).
3976-(2) A document storage fee (IC 33-37-5-20).
3977-(3) An automated record keeping fee (IC 33-37-5-21).
3978-(4) A public defense administration fee (IC 33-37-5-21.2).
3979-(5) A judicial insurance adjustment fee (IC 33-37-5-25).
3980-(6) A judicial salaries fee (IC 33-37-5-26).
3981-(7) A court administration fee (IC 33-37-5-27).
3982-(8) Before July 1, 2022, 2025, a pro bono legal services fee (IC
3983-33-37-5-31).
3984-(c) A clerk may not collect a court costs fee for the filing of the
3985-following exempted actions:
3986-(1) Petition to open a safety deposit box.
3987-(2) Filing an inheritance tax return, unless proceedings other than
3988-the court's approval of the return become necessary.
3989-(3) Offering a will for probate under IC 29-1-7, unless
3990-proceedings other than admitting the will to probate become
3991-necessary.
3992-(4) Filing a closing statement for an estate described in
3993-IC 29-1-8-4.
3994-SECTION 64. IC 33-37-5-31, AS AMENDED BY P.L.39-2017,
3995-SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3996-JULY 1, 2022]: Sec. 31. In each:
3997-(1) civil action in which the clerk is required to collect a civil
3998-costs fee under IC 33-37-4-4(a);
3999-(2) small claims action in which:
4000-(A) a party is required to pay a township docket fee under
4001-IC 33-34-8-1(a)(1); or
4002-(B) the clerk is required to collect a small claims costs fee
4003-under IC 33-37-4-6; or
4004-(3) probate action in which the clerk is required to collect a
4005-probate costs fee under IC 33-37-4-7(a);
4006-the clerk shall before July 1, 2022, 2025, collect a pro bono legal
4007-HEA 1260 — CC 1 90
4008-services fee of one dollar ($1).
4009-SECTION 65. IC 33-37-7-2, AS AMENDED BY P.L.165-2021,
4010-SECTION 193, IS AMENDED TO READ AS FOLLOWS
4011-[EFFECTIVE JULY 1, 2022]: Sec. 2. (a) The clerk of a circuit court
4012-shall distribute semiannually to the auditor of state as the state share for
4013-deposit in the homeowner protection unit account established by
4014-IC 4-6-12-9 one hundred percent (100%) of the automated record
4015-keeping fees collected under IC 33-37-5-21 with respect to actions
4016-resulting in the accused person entering into a pretrial diversion
4017-program agreement under IC 33-39-1-8 or a deferral program
4018-agreement under IC 34-28-5-1 and for deposit in the state general fund
4019-seventy percent (70%) of the amount of fees collected under the
4020-following:
4021-(1) IC 33-37-4-1(a) (criminal costs fees).
4022-(2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4023-(3) IC 33-37-4-3(a) (juvenile costs fees).
4024-(4) IC 33-37-4-4(a) (civil costs fees).
4025-(5) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
4026-(6) IC 33-37-4-7(a) (probate costs fees).
4027-(7) IC 33-37-5-17 (deferred prosecution fees).
4028-(b) The clerk of a circuit court shall distribute semiannually to the
4029-auditor of state for deposit in the state user fee fund established in
4030-IC 33-37-9-2 the following:
4031-(1) Twenty-five percent (25%) of the drug abuse, prosecution,
4032-interdiction, and correction fees collected under
4033-IC 33-37-4-1(b)(5).
4034-(2) Twenty-five percent (25%) of the alcohol and drug
4035-countermeasures fees collected under IC 33-37-4-1(b)(6),
4036-IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4037-(3) One hundred percent (100%) of the child abuse prevention
4038-fees collected under IC 33-37-4-1(b)(7).
4039-(4) One hundred percent (100%) of the domestic violence
4040-prevention and treatment fees collected under IC 33-37-4-1(b)(8).
4041-(5) One hundred percent (100%) of the highway worksite zone
4042-fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
4043-(6) Seventy-five percent (75%) of the safe schools fee collected
4044-under IC 33-37-5-18.
4045-(7) One hundred percent (100%) of the automated record keeping
4046-fee collected under IC 33-37-5-21 not distributed under
4047-subsection (a).
4048-(c) The clerk of a circuit court shall distribute monthly to the county
4049-auditor the following:
4050-(1) Seventy-five percent (75%) of the drug abuse, prosecution,
4051-interdiction, and correction fees collected under
4052-HEA 1260 — CC 1 91
4053-IC 33-37-4-1(b)(5).
4054-(2) Seventy-five percent (75%) of the alcohol and drug
4055-countermeasures fees collected under IC 33-37-4-1(b)(6),
4056-IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4057-The county auditor shall deposit fees distributed by a clerk under this
4058-subsection into the county drug free community fund established under
4059-IC 5-2-11.
4060-(d) The clerk of a circuit court shall distribute monthly to the county
4061-auditor one hundred percent (100%) of the late payment fees collected
4062-under IC 33-37-5-22. The county auditor shall deposit fees distributed
4063-by a clerk under this subsection as follows:
4064-(1) If directed to do so by an ordinance adopted by the county
4065-fiscal body, the county auditor shall deposit forty percent (40%)
4066-of the fees in the clerk's record perpetuation fund established
4067-under IC 33-37-5-2 and sixty percent (60%) of the fees in the
4068-county general fund.
4069-(2) If the county fiscal body has not adopted an ordinance
4070-described in subdivision (1), the county auditor shall deposit all
4071-the fees in the county general fund.
4072-(e) The clerk of the circuit court shall distribute semiannually to the
4073-auditor of state for deposit in the sexual assault victims assistance fund
4074-established by IC 5-2-6-23(d) one hundred percent (100%) of the
4075-sexual assault victims assistance fees collected under IC 33-37-5-23.
4076-(f) The clerk of a circuit court shall distribute monthly to the county
4077-auditor the following:
4078-(1) One hundred percent (100%) of the support and maintenance
4079-fees for cases designated as non-Title IV-D child support cases in
4080-the Indiana support enforcement tracking system (ISETS) or the
4081-successor statewide automated support enforcement system
4082-collected under IC 33-37-5-6.
4083-(2) The percentage share of the support and maintenance fees for
4084-cases designated as Title IV-D child support cases in ISETS or the
4085-successor statewide automated support enforcement system
4086-collected under IC 33-37-5-6 that is reimbursable to the county at
4087-the federal financial participation rate.
4088-The county clerk shall distribute monthly to the department of child
4089-services the percentage share of the support and maintenance fees for
4090-cases designated as Title IV-D child support cases in ISETS, or the
4091-successor statewide automated support enforcement system, collected
4092-under IC 33-37-5-6 that is not reimbursable to the county at the
4093-applicable federal financial participation rate.
4094-(g) The clerk of a circuit court shall distribute monthly to the county
4095-auditor the following:
4096-(1) One hundred percent (100%) of the small claims service fee
4097-HEA 1260 — CC 1 92
4098-under IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2) for deposit in
4099-the county general fund.
4100-(2) One hundred percent (100%) of the small claims garnishee
4101-service fee under IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3) for
4102-deposit in the county general fund.
4103-(3) Twenty-five percent (25%) of the safe schools fee collected
4104-under IC 33-37-5-18 for deposit in the county general fund.
4105-(h) This subsection does not apply to court administration fees
4106-collected in small claims actions filed in a court described in IC 33-34.
4107-The clerk of a circuit court shall semiannually distribute to the auditor
4108-of state for deposit in the state general fund one hundred percent
4109-(100%) of the following:
4110-(1) The public defense administration fee collected under
4111-IC 33-37-5-21.2.
4112-(2) The judicial salaries fees collected under IC 33-37-5-26.
4113-(3) The DNA sample processing fees collected under
4114-IC 33-37-5-26.2.
4115-(4) The court administration fees collected under IC 33-37-5-27.
4116-(5) The judicial insurance adjustment fee collected under
4117-IC 33-37-5-25.
4118-(i) The proceeds of the service fee collected under
4119-IC 33-37-5-28(b)(1) or IC 33-37-5-28(b)(2) shall be distributed as
4120-follows:
4121-(1) The clerk shall distribute one hundred percent (100%) of the
4122-service fees collected in a circuit, superior, county, or probate
4123-court to the county auditor for deposit in the county general fund.
4124-(2) The clerk shall distribute one hundred percent (100%) of the
4125-service fees collected in a city or town court to the city or town
4126-fiscal officer for deposit in the city or town general fund.
4127-(j) The proceeds of the garnishee service fee collected under
4128-IC 33-37-5-28(b)(3) or IC 33-37-5-28(b)(4) shall be distributed as
4129-follows:
4130-(1) The clerk shall distribute one hundred percent (100%) of the
4131-garnishee service fees collected in a circuit, superior, county, or
4132-probate court to the county auditor for deposit in the county
4133-general fund.
4134-(2) The clerk shall distribute one hundred percent (100%) of the
4135-garnishee service fees collected in a city or town court to the city
4136-or town fiscal officer for deposit in the city or town general fund.
4137-(k) The clerk of the circuit court shall distribute semiannually to the
4138-auditor of state for deposit in the home ownership education account
4139-established by IC 5-20-1-27 one hundred percent (100%) of the
4140-following:
4141-(1) The mortgage foreclosure counseling and education fees
4142-HEA 1260 — CC 1 93
4143-collected under IC 33-37-5-33 (before its expiration on July 1,
4144-2017).
4145-(2) Any civil penalties imposed and collected by a court for a
4146-violation of a court order in a foreclosure action under
4147-IC 32-30-10.5.
4148-(l) The clerk of a circuit court shall distribute semiannually to the
4149-auditor of state one hundred percent (100%) of the pro bono legal
4150-services fees collected before July 1, 2022, 2025, under IC 33-37-5-31.
4151-The auditor of state shall transfer semiannually the pro bono legal
4152-services fees to the Indiana Bar Foundation (or a successor entity) as
4153-the entity designated to organize and administer the interest on lawyers
4154-trust accounts (IOLTA) program under Rule 1.15 of the Rules of
4155-Professional Conduct of the Indiana supreme court. The Indiana Bar
4156-Foundation shall:
4157-(1) deposit in an appropriate account and otherwise manage the
4158-fees the Indiana Bar Foundation receives under this subsection in
4159-the same manner the Indiana Bar Foundation deposits and
4160-manages the net earnings the Indiana Bar Foundation receives
4161-from IOLTA accounts; and
4162-(2) use the fees the Indiana Bar Foundation receives under this
4163-subsection to assist or establish approved pro bono legal services
4164-programs.
4165-The handling and expenditure of the pro bono legal services fees
4166-received under this section by the Indiana Bar Foundation (or its
4167-successor entity) are subject to audit by the state board of accounts. The
4168-amounts necessary to make the transfers required by this subsection are
4169-appropriated from the state general fund.
4170-SECTION 66. IC 33-37-7-8, AS AMENDED BY P.L.165-2021,
4171-SECTION 194, IS AMENDED TO READ AS FOLLOWS
4172-[EFFECTIVE JULY 1, 2022]: Sec. 8. (a) The clerk of a city or town
4173-court shall distribute semiannually to the auditor of state as the state
4174-share for deposit in the homeowner protection unit account established
4175-by IC 4-6-12-9 one hundred percent (100%) of the automated record
4176-keeping fees collected under IC 33-37-5-21 with respect to actions
4177-resulting in the accused person entering into a pretrial diversion
4178-program agreement under IC 33-39-1-8 or a deferral program
4179-agreement under IC 34-28-5-1 and for deposit in the state general fund
4180-fifty-five percent (55%) of the amount of fees collected under the
4181-following:
4182-(1) IC 33-37-4-1(a) (criminal costs fees).
4183-(2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4184-(3) IC 33-37-4-4(a) (civil costs fees).
4185-(4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
4186-(5) IC 33-37-5-17 (deferred prosecution fees).
4187-HEA 1260 — CC 1 94
4188-(b) The city or town fiscal officer shall distribute monthly to the
4189-county auditor as the county share twenty percent (20%) of the amount
4190-of fees collected under the following:
4191-(1) IC 33-37-4-1(a) (criminal costs fees).
4192-(2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4193-(3) IC 33-37-4-4(a) (civil costs fees).
4194-(4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
4195-(5) IC 33-37-5-17 (deferred prosecution fees).
4196-(c) The city or town fiscal officer shall retain twenty-five percent
4197-(25%) as the city or town share of the fees collected under the
4198-following:
4199-(1) IC 33-37-4-1(a) (criminal costs fees).
4200-(2) IC 33-37-4-2(a) (infraction or ordinance violation costs fees).
4201-(3) IC 33-37-4-4(a) (civil costs fees).
4202-(4) IC 33-37-4-6(a)(1)(A) (small claims costs fees).
4203-(5) IC 33-37-5-17 (deferred prosecution fees).
4204-(d) The clerk of a city or town court shall distribute semiannually to
4205-the auditor of state for deposit in the state user fee fund established in
4206-IC 33-37-9 the following:
4207-(1) Twenty-five percent (25%) of the drug abuse, prosecution,
4208-interdiction, and correction fees collected under
4209-IC 33-37-4-1(b)(5).
4210-(2) Twenty-five percent (25%) of the alcohol and drug
4211-countermeasures fees collected under IC 33-37-4-1(b)(6),
4212-IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4213-(3) One hundred percent (100%) of the highway worksite zone
4214-fees collected under IC 33-37-4-1(b)(9) and IC 33-37-4-2(b)(5).
4215-(4) Seventy-five percent (75%) of the safe schools fee collected
4216-under IC 33-37-5-18.
4217-(5) One hundred percent (100%) of the automated record keeping
4218-fee collected under IC 33-37-5-21 not distributed under
4219-subsection (a).
4220-(e) The clerk of a city or town court shall distribute monthly to the
4221-county auditor the following:
4222-(1) Seventy-five percent (75%) of the drug abuse, prosecution,
4223-interdiction, and correction fees collected under
4224-IC 33-37-4-1(b)(5).
4225-(2) Seventy-five percent (75%) of the alcohol and drug
4226-countermeasures fees collected under IC 33-37-4-1(b)(6),
4227-IC 33-37-4-2(b)(4), and IC 33-37-4-3(b)(5).
4228-The county auditor shall deposit fees distributed by a clerk under this
4229-subsection into the county drug free community fund established under
4230-IC 5-2-11.
4231-(f) The clerk of a city or town court shall distribute monthly to the
4232-HEA 1260 — CC 1 95
4233-city or town fiscal officer (as defined in IC 36-1-2-7) one hundred
4234-percent (100%) of the following:
4235-(1) The late payment fees collected under IC 33-37-5-22.
4236-(2) The small claims service fee collected under
4237-IC 33-37-4-6(a)(1)(B) or IC 33-37-4-6(a)(2).
4238-(3) The small claims garnishee service fee collected under
4239-IC 33-37-4-6(a)(1)(C) or IC 33-37-4-6(a)(3).
4240-(4) Twenty-five percent (25%) of the safe schools fee collected
4241-under IC 33-37-5-18.
4242-The city or town fiscal officer (as defined in IC 36-1-2-7) shall deposit
4243-fees distributed by a clerk under this subsection in the city or town
4244-general fund.
4245-(g) The clerk of a city or town court shall semiannually distribute to
4246-the auditor of state for deposit in the state general fund one hundred
4247-percent (100%) of the following:
4248-(1) The public defense administration fee collected under
4249-IC 33-37-5-21.2.
4250-(2) The DNA sample processing fees collected under
4251-IC 33-37-5-26.2.
4252-(3) The court administration fees collected under IC 33-37-5-27.
4253-(4) The judicial insurance adjustment fee collected under
4254-IC 33-37-5-25.
4255-(h) The clerk of a city or town court shall semiannually distribute to
4256-the auditor of state for deposit in the state general fund seventy-five
4257-percent (75%) of the judicial salaries fee collected under
4258-IC 33-37-5-26. The city or town fiscal officer shall retain twenty-five
4259-percent (25%) of the judicial salaries fee collected under
4260-IC 33-37-5-26. The funds retained by the city or town shall be
4261-prioritized to fund city or town court operations.
4262-(i) The clerk of a city or town court shall distribute semiannually to
4263-the auditor of state one hundred percent (100%) of the pro bono legal
4264-services fees collected before July 1, 2022, 2025, under IC 33-37-5-31.
4265-The auditor of state shall transfer semiannually the pro bono legal
4266-services fees to the Indiana Bar Foundation (or a successor entity) as
4267-the entity designated to organize and administer the interest on lawyers
4268-trust accounts (IOLTA) program under Rule 1.15 of the Rules of
4269-Professional Conduct of the Indiana supreme court. The Indiana Bar
4270-Foundation shall:
4271-(1) deposit in an appropriate account and otherwise manage the
4272-fees the Indiana Bar Foundation receives under this subsection in
4273-the same manner the Indiana Bar Foundation deposits and
4274-manages the net earnings the Indiana Bar Foundation receives
4275-from IOLTA accounts; and
4276-(2) use the fees the Indiana Bar Foundation receives under this
4277-HEA 1260 — CC 1 96
4278-subsection to assist or establish approved pro bono legal services
4279-programs.
4280-The handling and expenditure of the pro bono legal services fees
4281-received under this section by the Indiana Bar Foundation (or its
4282-successor entity) are subject to audit by the state board of accounts. The
4283-amounts necessary to make the transfers required by this subsection are
4284-appropriated from the state general fund.
4285-SECTION 67. IC 34-30-2-16.6, AS AMENDED BY P.L.86-2018,
4286-SECTION 238, IS AMENDED TO READ AS FOLLOWS
4287-[EFFECTIVE JANUARY 1, 2023]: Sec. 16.6. (a) IC 6-1.1-12-2
4288-(Concerning a closing agent for failure to perform certain tasks for
4289-purposes of obtaining a property tax deduction for the property).
4290-(b) IC 6-1.1-12-43 (Concerning a closing agent's failure to provide
4291-a form concerning property tax benefits).
4292-SECTION 68. IC 36-1-10-5 IS AMENDED TO READ AS
4293-FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 5. Notwithstanding
4294-sections 6, 12, 16, and 17 of this chapter, the following procedure shall
4295-be followed whenever a lease does not contain an option to purchase:
4296-(1) The term of the lease may not be longer than ten (10) years;
4297-however, a lease may be for a longer term if the lease is approved
4298-by the department of local government finance.
4299-(2) (1) The lease must provide that the lease is subject to annual
4300-appropriation by the appropriate fiscal body.
4301-(3) (2) The leasing agent must have a copy of the lease filed and
4302-kept in a place available for public inspection.
4303-A leasing agent may lease part of a structure.
4304-SECTION 69. IC 36-1-10-16 IS AMENDED TO READ AS
4305-FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 16. (a) A political
4306-subdivision or agency owning a structure with respect to which its
4307-revenue bonds are outstanding may, to refinance those bonds, convey
4308-the structure to the lessor in fee simple and lease it from the lessor in
4309-accordance with this chapter. subject to the approval of the department
4310-of local government finance.
4311-(b) The price of a purchase under this section must be at least the
4312-sum of:
4313-(1) the principal amount of the outstanding revenue bonds;
4314-(2) interest on those bonds to the maturity date of bonds not
4315-subject to redemption before maturity and to the first redemption
4316-date of bonds subject to redemption before maturity; and
4317-(3) the redemption premiums on all bonds subject to redemption
4318-before maturity.
4319-An amount not less than this sum shall be deposited in trust for the
4320-payment of the outstanding revenue bonds in a manner consistent with
4321-the ordinance or trust agreement under which the bonds were issued.
4322-HEA 1260 — CC 1 97
4323-The money deposited in the trust, and investment income from it, not
4324-required for the payment of the bonds, shall be applied to the payment
4325-of the obligations issued by the lessor for the acquisition of the
4326-structure, and to a corresponding reduction of rentals for the leasing
4327-agent.
4328-(c) Each lease entered into under this section must include an option
4329-permitting the political subdivision or agency to purchase the structure
4330-at a price not exceeding the amount required to retire all outstanding
4331-obligations issued by the lessor to acquire the property covered by the
4332-lease. The lease and sale of a parking facility under this section does
4333-not preclude the lease of air rights.
4334-SECTION 70. IC 36-7-14-22.7, AS ADDED BY P.L.169-2006,
4335-SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4336-JULY 1, 2022]: Sec. 22.7. (a) The commission may dispose of real
4337-property to which section 22.5 of this chapter applies by following the
4338-procedure set forth in this section.
4339-(b) The commission shall first have the property appraised by two
4340-(2) appraisers. The appraisers must be:
4341-(1) persons who are professionally engaged in making appraisals;
4342-(2) persons who are licensed under IC 25-34.1; or
4343-(3) employees of the political subdivision familiar with the value
4344-of the property.
4345-The appraisers shall make a joint appraisal of the property.
4346-(c) The commission may:
4347-(1) negotiate a sale or transfer; and
4348-(2) dispose of the property;
4349-at a value that is not less than the appraised value determined under
4350-subsection (b).
4351-(d) Disposal of real property under this chapter section is subject to
4352-the approval of the commission. The commission may not approve a
4353-disposal of property without conducting a public hearing after giving
4354-notice under IC 5-3-1.
4355-(e) In addition to any other reason for disapproving a disposal of
4356-property under this section, the commission may disapprove a sale of
4357-a tract of residential property to any bidder who does not by affidavit
4358-declare that the bidder will reside on that property for at least one (1)
4359-year after the bidder obtains possession of the property.
4360-SECTION 71. IC 36-7-14-39, AS AMENDED BY P.L.38-2021,
4361-SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4362-JULY 1, 2022]: Sec. 39. (a) As used in this section:
4363-"Allocation area" means that part of a redevelopment project area
4364-to which an allocation provision of a declaratory resolution adopted
4365-under section 15 of this chapter refers for purposes of distribution and
4366-allocation of property taxes.
4367-HEA 1260 — CC 1 98
4368-"Base assessed value" means, subject to subsection (j), the
4369-following:
4370-(1) If an allocation provision is adopted after June 30, 1995, in a
4371-declaratory resolution or an amendment to a declaratory
4372-resolution establishing an economic development area:
4373-(A) the net assessed value of all the property as finally
4374-determined for the assessment date immediately preceding the
4375-effective date of the allocation provision of the declaratory
4376-resolution, as adjusted under subsection (h); plus
4377-(B) to the extent that it is not included in clause (A), the net
4378-assessed value of property that is assessed as residential
4379-property under the rules of the department of local government
4380-finance, within the allocation area, as finally determined for
4381-the current assessment date.
4382-(2) If an allocation provision is adopted after June 30, 1997, in a
4383-declaratory resolution or an amendment to a declaratory
4384-resolution establishing a redevelopment project area:
4385-(A) the net assessed value of all the property as finally
4386-determined for the assessment date immediately preceding the
4387-effective date of the allocation provision of the declaratory
4388-resolution, as adjusted under subsection (h); plus
4389-(B) to the extent that it is not included in clause (A), the net
4390-assessed value of property that is assessed as residential
4391-property under the rules of the department of local government
4392-finance, as finally determined for the current assessment date.
4393-(3) If:
4394-(A) an allocation provision adopted before June 30, 1995, in
4395-a declaratory resolution or an amendment to a declaratory
4396-resolution establishing a redevelopment project area expires
4397-after June 30, 1997; and
4398-(B) after June 30, 1997, a new allocation provision is included
4399-in an amendment to the declaratory resolution;
4400-the net assessed value of all the property as finally determined for
4401-the assessment date immediately preceding the effective date of
4402-the allocation provision adopted after June 30, 1997, as adjusted
4403-under subsection (h).
4404-(4) Except as provided in subdivision (5), for all other allocation
4405-areas, the net assessed value of all the property as finally
4406-determined for the assessment date immediately preceding the
4407-effective date of the allocation provision of the declaratory
4408-resolution, as adjusted under subsection (h).
4409-(5) If an allocation area established in an economic development
4410-area before July 1, 1995, is expanded after June 30, 1995, the
4411-definition in subdivision (1) applies to the expanded part of the
4412-HEA 1260 — CC 1 99
4413-area added after June 30, 1995.
4414-(6) If an allocation area established in a redevelopment project
4415-area before July 1, 1997, is expanded after June 30, 1997, the
4416-definition in subdivision (2) applies to the expanded part of the
4417-area added after June 30, 1997.
4418-Except as provided in section 39.3 of this chapter, "property taxes"
4419-means taxes imposed under IC 6-1.1 on real property. However, upon
4420-approval by a resolution of the redevelopment commission adopted
4421-before June 1, 1987, "property taxes" also includes taxes imposed
4422-under IC 6-1.1 on depreciable personal property. If a redevelopment
4423-commission adopted before June 1, 1987, a resolution to include within
4424-the definition of property taxes, taxes imposed under IC 6-1.1 on
4425-depreciable personal property that has a useful life in excess of eight
4426-(8) years, the commission may by resolution determine the percentage
4427-of taxes imposed under IC 6-1.1 on all depreciable personal property
4428-that will be included within the definition of property taxes. However,
4429-the percentage included must not exceed twenty-five percent (25%) of
4430-the taxes imposed under IC 6-1.1 on all depreciable personal property.
4431-(b) A declaratory resolution adopted under section 15 of this chapter
4432-on or before the allocation deadline determined under subsection (i)
4433-may include a provision with respect to the allocation and distribution
4434-of property taxes for the purposes and in the manner provided in this
4435-section. A declaratory resolution previously adopted may include an
4436-allocation provision by the amendment of that declaratory resolution on
4437-or before the allocation deadline determined under subsection (i) in
4438-accordance with the procedures required for its original adoption. A
4439-declaratory resolution or amendment that establishes an allocation
4440-provision must include a specific finding of fact, supported by
4441-evidence, that the adoption of the allocation provision will result in
4442-new property taxes in the area that would not have been generated but
4443-for the adoption of the allocation provision. For an allocation area
4444-established before July 1, 1995, the expiration date of any allocation
4445-provisions for the allocation area is June 30, 2025, or the last date of
4446-any obligations that are outstanding on July 1, 2015, whichever is later.
4447-A declaratory resolution or an amendment that establishes an allocation
4448-provision after June 30, 1995, must specify an expiration date for the
4449-allocation provision. For an allocation area established before July 1,
4450-2008, the expiration date may not be more than thirty (30) years after
4451-the date on which the allocation provision is established. For an
4452-allocation area established after June 30, 2008, the expiration date may
4453-not be more than twenty-five (25) years after the date on which the first
4454-obligation was incurred to pay principal and interest on bonds or lease
4455-rentals on leases payable from tax increment revenues. However, with
4456-respect to bonds or other obligations that were issued before July 1,
4457-HEA 1260 — CC 1 100
4458-2008, if any of the bonds or other obligations that were scheduled when
4459-issued to mature before the specified expiration date and that are
4460-payable only from allocated tax proceeds with respect to the allocation
4461-area remain outstanding as of the expiration date, the allocation
4462-provision does not expire until all of the bonds or other obligations are
4463-no longer outstanding. Notwithstanding any other law, in the case of an
4464-allocation area that is established after June 30, 2019, and that is
4465-located in a redevelopment project area described in section
4466-25.1(c)(3)(C) of this chapter, an economic development area described
4467-in section 25.1(c)(3)(C) of this chapter, or an urban renewal project
4468-area described in section 25.1(c)(3)(C) of this chapter, the expiration
4469-date of the allocation provision may not be more than thirty-five (35)
4470-years after the date on which the allocation provision is established.
4471-The allocation provision may apply to all or part of the redevelopment
4472-project area. The allocation provision must require that any property
4473-taxes subsequently levied by or for the benefit of any public body
4474-entitled to a distribution of property taxes on taxable property in the
4475-allocation area be allocated and distributed as follows:
4476-(1) Except as otherwise provided in this section, the proceeds of
4477-the taxes attributable to the lesser of:
4478-(A) the assessed value of the property for the assessment date
4479-with respect to which the allocation and distribution is made;
4480-or
4481-(B) the base assessed value;
4482-shall be allocated to and, when collected, paid into the funds of
4483-the respective taxing units.
4484-(2) The excess of the proceeds of the property taxes imposed for
4485-the assessment date with respect to which the allocation and
4486-distribution is made that are attributable to taxes imposed after
4487-being approved by the voters in a referendum or local public
4488-question conducted after April 30, 2010, not otherwise included
4489-in subdivision (1) shall be allocated to and, when collected, paid
4490-into the funds of the taxing unit for which the referendum or local
4491-public question was conducted.
4492-(3) Except as otherwise provided in this section, property tax
4493-proceeds in excess of those described in subdivisions (1) and (2)
4494-shall be allocated to the redevelopment district and, when
4495-collected, paid into an allocation fund for that allocation area that
4496-may be used by the redevelopment district only to do one (1) or
4497-more of the following:
4498-(A) Pay the principal of and interest on any obligations
4499-payable solely from allocated tax proceeds which are incurred
4500-by the redevelopment district for the purpose of financing or
4501-refinancing the redevelopment of that allocation area.
4502-HEA 1260 — CC 1 101
4503-(B) Establish, augment, or restore the debt service reserve for
4504-bonds payable solely or in part from allocated tax proceeds in
4505-that allocation area.
4506-(C) Pay the principal of and interest on bonds payable from
4507-allocated tax proceeds in that allocation area and from the
4508-special tax levied under section 27 of this chapter.
4509-(D) Pay the principal of and interest on bonds issued by the
4510-unit to pay for local public improvements that are physically
4511-located in or physically connected to that allocation area.
4512-(E) Pay premiums on the redemption before maturity of bonds
4513-payable solely or in part from allocated tax proceeds in that
4514-allocation area.
4515-(F) Make payments on leases payable from allocated tax
4516-proceeds in that allocation area under section 25.2 of this
4517-chapter.
4518-(G) Reimburse the unit for expenditures made by it for local
4519-public improvements (which include buildings, parking
4520-facilities, and other items described in section 25.1(a) of this
4521-chapter) that are physically located in or physically connected
4522-to that allocation area.
4523-(H) Reimburse the unit for rentals paid by it for a building or
4524-parking facility that is physically located in or physically
4525-connected to that allocation area under any lease entered into
4526-under IC 36-1-10.
4527-(I) For property taxes first due and payable before January 1,
4528-2009, pay all or a part of a property tax replacement credit to
4529-taxpayers in an allocation area as determined by the
4530-redevelopment commission. This credit equals the amount
4531-determined under the following STEPS for each taxpayer in a
4532-taxing district (as defined in IC 6-1.1-1-20) that contains all or
4533-part of the allocation area:
4534-STEP ONE: Determine that part of the sum of the amounts
4535-under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
4536-IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
4537-IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
4538-the taxing district.
4539-STEP TWO: Divide:
4540-(i) that part of each county's eligible property tax
4541-replacement amount (as defined in IC 6-1.1-21-2 (before its
4542-repeal)) for that year as determined under IC 6-1.1-21-4
4543-(before its repeal) that is attributable to the taxing district;
4544-by
4545-(ii) the STEP ONE sum.
4546-STEP THREE: Multiply:
4547-HEA 1260 — CC 1 102
4548-(i) the STEP TWO quotient; times
4549-(ii) the total amount of the taxpayer's taxes (as defined in
4550-IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
4551-that have been allocated during that year to an allocation
4552-fund under this section.
4553-If not all the taxpayers in an allocation area receive the credit
4554-in full, each taxpayer in the allocation area is entitled to
4555-receive the same proportion of the credit. A taxpayer may not
4556-receive a credit under this section and a credit under section
4557-39.5 of this chapter (before its repeal) in the same year.
4558-(J) Pay expenses incurred by the redevelopment commission
4559-for local public improvements that are in the allocation area or
4560-serving the allocation area. Public improvements include
4561-buildings, parking facilities, and other items described in
4562-section 25.1(a) of this chapter.
4563-(K) Reimburse public and private entities for expenses
4564-incurred in training employees of industrial facilities that are
4565-located:
4566-(i) in the allocation area; and
4567-(ii) on a parcel of real property that has been classified as
4568-industrial property under the rules of the department of local
4569-government finance.
4570-However, the total amount of money spent for this purpose in
4571-any year may not exceed the total amount of money in the
4572-allocation fund that is attributable to property taxes paid by the
4573-industrial facilities described in this clause. The
4574-reimbursements under this clause must be made within three
4575-(3) years after the date on which the investments that are the
4576-basis for the increment financing are made.
4577-(L) Pay the costs of carrying out an eligible efficiency project
4578-(as defined in IC 36-9-41-1.5) within the unit that established
4579-the redevelopment commission. However, property tax
4580-proceeds may be used under this clause to pay the costs of
4581-carrying out an eligible efficiency project only if those
4582-property tax proceeds exceed the amount necessary to do the
4583-following:
4584-(i) Make, when due, any payments required under clauses
4585-(A) through (K), including any payments of principal and
4586-interest on bonds and other obligations payable under this
4587-subdivision, any payments of premiums under this
4588-subdivision on the redemption before maturity of bonds, and
4589-any payments on leases payable under this subdivision.
4590-(ii) Make any reimbursements required under this
4591-subdivision.
4592-HEA 1260 — CC 1 103
4593-(iii) Pay any expenses required under this subdivision.
4594-(iv) Establish, augment, or restore any debt service reserve
4595-under this subdivision.
4596-(M) Expend money and provide financial assistance as
4597-authorized in section 12.2(a)(27) of this chapter.
4598-The allocation fund may not be used for operating expenses of the
4599-commission.
4600-(4) Except as provided in subsection (g), before June 15 of each
4601-year, the commission shall do the following:
4602-(A) Determine the amount, if any, by which the assessed value
4603-of the taxable property in the allocation area for the most
4604-recent assessment date minus the base assessed value, when
4605-multiplied by the estimated tax rate of the allocation area, will
4606-exceed the amount of assessed value needed to produce the
4607-property taxes necessary to make, when due, principal and
4608-interest payments on bonds described in subdivision (3), plus
4609-the amount necessary for other purposes described in
4610-subdivision (3).
4611-(B) Provide a written notice to the county auditor, the fiscal
4612-body of the county or municipality that established the
4613-department of redevelopment, and the officers who are
4614-authorized to fix budgets, tax rates, and tax levies under
4615-IC 6-1.1-17-5 for each of the other taxing units that is wholly
4616-or partly located within the allocation area. The county auditor,
4617-upon receiving the notice, shall forward this notice (in an
4618-electronic format) to the department of local government
4619-finance not later than June 15 of each year. The notice must:
4620-(i) state the amount, if any, of excess assessed value that the
4621-commission has determined may be allocated to the
4622-respective taxing units in the manner prescribed in
4623-subdivision (1); or
4624-(ii) state that the commission has determined that there is no
4625-excess assessed value that may be allocated to the respective
4626-taxing units in the manner prescribed in subdivision (1).
4627-The county auditor shall allocate to the respective taxing units
4628-the amount, if any, of excess assessed value determined by the
4629-commission. The commission may not authorize an allocation
4630-of assessed value to the respective taxing units under this
4631-subdivision if to do so would endanger the interests of the
4632-holders of bonds described in subdivision (3) or lessors under
4633-section 25.3 of this chapter.
4634-(C) If:
4635-(i) the amount of excess assessed value determined by the
4636-commission is expected to generate more than two hundred
4637-HEA 1260 — CC 1 104
4638-percent (200%) of the amount of allocated tax proceeds
4639-necessary to make, when due, principal and interest
4640-payments on bonds described in subdivision (3); plus
4641-(ii) the amount necessary for other purposes described in
4642-subdivision (3);
4643-the commission shall submit to the legislative body of the unit
4644-its determination of the excess assessed value that the
4645-commission proposes to allocate to the respective taxing units
4646-in the manner prescribed in subdivision (1). The legislative
4647-body of the unit may approve the commission's determination
4648-or modify the amount of the excess assessed value that will be
4649-allocated to the respective taxing units in the manner
4650-prescribed in subdivision (1).
4651-(5) Notwithstanding subdivision (4), in the case of an allocation
4652-area that is established after June 30, 2019, and that is located in
4653-a redevelopment project area described in section 25.1(c)(3)(C)
4654-of this chapter, an economic development area described in
4655-section 25.1(c)(3)(C) of this chapter, or an urban renewal project
4656-area described in section 25.1(c)(3)(C) of this chapter, for each
4657-year the allocation provision is in effect, if the amount of excess
4658-assessed value determined by the commission under subdivision
4659-(4)(A) is expected to generate more than two hundred percent
4660-(200%) of:
4661-(A) the amount of allocated tax proceeds necessary to make,
4662-when due, principal and interest payments on bonds described
4663-in subdivision (3) for the project; plus
4664-(B) the amount necessary for other purposes described in
4665-subdivision (3) for the project;
4666-the amount of the excess assessed value that generates more than
4667-two hundred percent (200%) of the amounts described in clauses
4668-(A) and (B) shall be allocated to the respective taxing units in the
4669-manner prescribed by subdivision (1).
4670-(c) For the purpose of allocating taxes levied by or for any taxing
4671-unit or units, the assessed value of taxable property in a territory in the
4672-allocation area that is annexed by any taxing unit after the effective
4673-date of the allocation provision of the declaratory resolution is the
4674-lesser of:
4675-(1) the assessed value of the property for the assessment date with
4676-respect to which the allocation and distribution is made; or
4677-(2) the base assessed value.
4678-(d) Property tax proceeds allocable to the redevelopment district
4679-under subsection (b)(3) may, subject to subsection (b)(4), be
4680-irrevocably pledged by the redevelopment district for payment as set
4681-forth in subsection (b)(3).
4682-HEA 1260 — CC 1 105
4683-(e) Notwithstanding any other law, each assessor shall, upon
4684-petition of the redevelopment commission, reassess the taxable
4685-property situated upon or in, or added to, the allocation area, effective
4686-on the next assessment date after the petition.
4687-(f) Notwithstanding any other law, the assessed value of all taxable
4688-property in the allocation area, for purposes of tax limitation, property
4689-tax replacement, and formulation of the budget, tax rate, and tax levy
4690-for each political subdivision in which the property is located is the
4691-lesser of:
4692-(1) the assessed value of the property as valued without regard to
4693-this section; or
4694-(2) the base assessed value.
4695-(g) If any part of the allocation area is located in an enterprise zone
4696-created under IC 5-28-15, the unit that designated the allocation area
4697-shall create funds as specified in this subsection. A unit that has
4698-obligations, bonds, or leases payable from allocated tax proceeds under
4699-subsection (b)(3) shall establish an allocation fund for the purposes
4700-specified in subsection (b)(3) and a special zone fund. Such a unit
4701-shall, until the end of the enterprise zone phase out period, deposit each
4702-year in the special zone fund any amount in the allocation fund derived
4703-from property tax proceeds in excess of those described in subsection
4704-(b)(1) and (b)(2) from property located in the enterprise zone that
4705-exceeds the amount sufficient for the purposes specified in subsection
4706-(b)(3) for the year. The amount sufficient for purposes specified in
4707-subsection (b)(3) for the year shall be determined based on the pro rata
4708-portion of such current property tax proceeds from the part of the
4709-enterprise zone that is within the allocation area as compared to all
4710-such current property tax proceeds derived from the allocation area. A
4711-unit that has no obligations, bonds, or leases payable from allocated tax
4712-proceeds under subsection (b)(3) shall establish a special zone fund
4713-and deposit all the property tax proceeds in excess of those described
4714-in subsection (b)(1) and (b)(2) in the fund derived from property tax
4715-proceeds in excess of those described in subsection (b)(1) and (b)(2)
4716-from property located in the enterprise zone. The unit that creates the
4717-special zone fund shall use the fund (based on the recommendations of
4718-the urban enterprise association) for programs in job training, job
4719-enrichment, and basic skill development that are designed to benefit
4720-residents and employers in the enterprise zone or other purposes
4721-specified in subsection (b)(3), except that where reference is made in
4722-subsection (b)(3) to allocation area it shall refer for purposes of
4723-payments from the special zone fund only to that part of the allocation
4724-area that is also located in the enterprise zone. Those programs shall
4725-reserve at least one-half (1/2) of their enrollment in any session for
4726-residents of the enterprise zone.
4727-HEA 1260 — CC 1 106
4728-(h) The state board of accounts and department of local government
4729-finance shall make the rules and prescribe the forms and procedures
4730-that they consider expedient for the implementation of this chapter.
4731-After each reassessment in an area under a reassessment plan prepared
4732-under IC 6-1.1-4-4.2, the department of local government finance shall
4733-adjust the base assessed value one (1) time to neutralize any effect of
4734-the reassessment of the real property in the area on the property tax
4735-proceeds allocated to the redevelopment district under this section.
4736-After each annual adjustment under IC 6-1.1-4-4.5, the department of
4737-local government finance shall adjust the base assessed value one (1)
4738-time to neutralize any effect of the annual adjustment on the property
4739-tax proceeds allocated to the redevelopment district under this section.
4740-However, the adjustments under this subsection:
4741-(1) may not include the effect of phasing in assessed value due to
4742-property tax abatements under IC 6-1.1-12.1;
4743-(2) may not produce less property tax proceeds allocable to the
4744-redevelopment district under subsection (b)(3) than would
4745-otherwise have been received if the reassessment under the
4746-reassessment plan or the annual adjustment had not occurred; and
4747-(3) may decrease base assessed value only to the extent that
4748-assessed values in the allocation area have been decreased due to
4749-annual adjustments or the reassessment under the reassessment
4750-plan.
4751-Assessed value increases attributable to the application of an abatement
4752-schedule under IC 6-1.1-12.1 may not be included in the base assessed
4753-value of an allocation area. The department of local government
4754-finance may prescribe procedures for county and township officials to
4755-follow to assist the department in making the adjustments.
4756-(i) The allocation deadline referred to in subsection (b) is
4757-determined in the following manner:
4758-(1) The initial allocation deadline is December 31, 2011.
4759-(2) Subject to subdivision (3), the initial allocation deadline and
4760-subsequent allocation deadlines are automatically extended in
4761-increments of five (5) years, so that allocation deadlines
4762-subsequent to the initial allocation deadline fall on December 31,
4763-2016, and December 31 of each fifth year thereafter.
4764-(3) At least one (1) year before the date of an allocation deadline
4765-determined under subdivision (2), the general assembly may enact
4766-a law that:
4767-(A) terminates the automatic extension of allocation deadlines
4768-under subdivision (2); and
4769-(B) specifically designates a particular date as the final
4770-allocation deadline.
4771-(j) If a redevelopment commission adopts a declaratory resolution
4772-HEA 1260 — CC 1 107
4773-or an amendment to a declaratory resolution that contains an allocation
4774-provision and the redevelopment commission makes either of the
4775-filings required under section 17(e) of this chapter after the first
4776-anniversary of the effective date of the allocation provision, the auditor
4777-of the county in which the unit is located shall compute the base
4778-assessed value for the allocation area using the assessment date
4779-immediately preceding the later of:
4780-(1) the date on which the documents are filed with the county
4781-auditor; or
4782-(2) the date on which the documents are filed with the department
4783-of local government finance.
4784-(k) For an allocation area established after June 30, 2024,
4785-"residential property" refers to the assessed value of property that
4786-is allocated to the one percent (1%) homestead land and
4787-improvement categories in the county tax and billing software
4788-system, along with the residential assessed value as defined for
4789-purposes of calculating the rate for the local income tax property
4790-tax relief credit designated for residential property under
4791-IC 6-3.6-5-6(d)(3).
4792-SECTION 72. IC 36-7-15.1-26, AS AMENDED BY P.L.156-2020,
4793-SECTION 140, IS AMENDED TO READ AS FOLLOWS
4794-[EFFECTIVE JULY 1, 2022]: Sec. 26. (a) As used in this section:
4795-"Allocation area" means that part of a redevelopment project area
4796-to which an allocation provision of a resolution adopted under section
4797-8 of this chapter refers for purposes of distribution and allocation of
4798-property taxes.
4799-"Base assessed value" means, subject to subsection (j), the
4800-following:
4801-(1) If an allocation provision is adopted after June 30, 1995, in a
4802-declaratory resolution or an amendment to a declaratory
4803-resolution establishing an economic development area:
4804-(A) the net assessed value of all the property as finally
4805-determined for the assessment date immediately preceding the
4806-effective date of the allocation provision of the declaratory
4807-resolution, as adjusted under subsection (h); plus
4808-(B) to the extent that it is not included in clause (A), the net
4809-assessed value of property that is assessed as residential
4810-property under the rules of the department of local government
4811-finance, within the allocation area, as finally determined for
4812-the current assessment date.
4813-(2) If an allocation provision is adopted after June 30, 1997, in a
4814-declaratory resolution or an amendment to a declaratory
4815-resolution establishing a redevelopment project area:
4816-(A) the net assessed value of all the property as finally
4817-HEA 1260 — CC 1 108
4818-determined for the assessment date immediately preceding the
4819-effective date of the allocation provision of the declaratory
4820-resolution, as adjusted under subsection (h); plus
4821-(B) to the extent that it is not included in clause (A), the net
4822-assessed value of property that is assessed as residential
4823-property under the rules of the department of local government
4824-finance, within the allocation area, as finally determined for
4825-the current assessment date.
4826-(3) If:
4827-(A) an allocation provision adopted before June 30, 1995, in
4828-a declaratory resolution or an amendment to a declaratory
4829-resolution establishing a redevelopment project area expires
4830-after June 30, 1997; and
4831-(B) after June 30, 1997, a new allocation provision is included
4832-in an amendment to the declaratory resolution;
4833-the net assessed value of all the property as finally determined for
4834-the assessment date immediately preceding the effective date of
4835-the allocation provision adopted after June 30, 1997, as adjusted
4836-under subsection (h).
4837-(4) Except as provided in subdivision (5), for all other allocation
4838-areas, the net assessed value of all the property as finally
4839-determined for the assessment date immediately preceding the
4840-effective date of the allocation provision of the declaratory
4841-resolution, as adjusted under subsection (h).
4842-(5) If an allocation area established in an economic development
4843-area before July 1, 1995, is expanded after June 30, 1995, the
4844-definition in subdivision (1) applies to the expanded part of the
4845-area added after June 30, 1995.
4846-(6) If an allocation area established in a redevelopment project
4847-area before July 1, 1997, is expanded after June 30, 1997, the
4848-definition in subdivision (2) applies to the expanded part of the
4849-area added after June 30, 1997.
4850-Except as provided in section 26.2 of this chapter, "property taxes"
4851-means taxes imposed under IC 6-1.1 on real property. However, upon
4852-approval by a resolution of the redevelopment commission adopted
4853-before June 1, 1987, "property taxes" also includes taxes imposed
4854-under IC 6-1.1 on depreciable personal property. If a redevelopment
4855-commission adopted before June 1, 1987, a resolution to include within
4856-the definition of property taxes, taxes imposed under IC 6-1.1 on
4857-depreciable personal property that has a useful life in excess of eight
4858-(8) years, the commission may by resolution determine the percentage
4859-of taxes imposed under IC 6-1.1 on all depreciable personal property
4860-that will be included within the definition of property taxes. However,
4861-the percentage included must not exceed twenty-five percent (25%) of
4862-HEA 1260 — CC 1 109
4863-the taxes imposed under IC 6-1.1 on all depreciable personal property.
4864-(b) A resolution adopted under section 8 of this chapter on or before
4865-the allocation deadline determined under subsection (i) may include a
4866-provision with respect to the allocation and distribution of property
4867-taxes for the purposes and in the manner provided in this section. A
4868-resolution previously adopted may include an allocation provision by
4869-the amendment of that resolution on or before the allocation deadline
4870-determined under subsection (i) in accordance with the procedures
4871-required for its original adoption. A declaratory resolution or
4872-amendment that establishes an allocation provision must include a
4873-specific finding of fact, supported by evidence, that the adoption of the
4874-allocation provision will result in new property taxes in the area that
4875-would not have been generated but for the adoption of the allocation
4876-provision. For an allocation area established before July 1, 1995, the
4877-expiration date of any allocation provisions for the allocation area is
4878-June 30, 2025, or the last date of any obligations that are outstanding
4879-on July 1, 2015, whichever is later. However, for an allocation area
4880-identified as the Consolidated Allocation Area in the report submitted
4881-in 2013 to the fiscal body under section 36.3 of this chapter, the
4882-expiration date of any allocation provisions for the allocation area is
4883-January 1, 2051. A declaratory resolution or an amendment that
4884-establishes an allocation provision after June 30, 1995, must specify an
4885-expiration date for the allocation provision. For an allocation area
4886-established before July 1, 2008, the expiration date may not be more
4887-than thirty (30) years after the date on which the allocation provision
4888-is established. For an allocation area established after June 30, 2008,
4889-the expiration date may not be more than twenty-five (25) years after
4890-the date on which the first obligation was incurred to pay principal and
4891-interest on bonds or lease rentals on leases payable from tax increment
4892-revenues. However, with respect to bonds or other obligations that were
4893-issued before July 1, 2008, if any of the bonds or other obligations that
4894-were scheduled when issued to mature before the specified expiration
4895-date and that are payable only from allocated tax proceeds with respect
4896-to the allocation area remain outstanding as of the expiration date, the
4897-allocation provision does not expire until all of the bonds or other
4898-obligations are no longer outstanding. The allocation provision may
4899-apply to all or part of the redevelopment project area. The allocation
4900-provision must require that any property taxes subsequently levied by
4901-or for the benefit of any public body entitled to a distribution of
4902-property taxes on taxable property in the allocation area be allocated
4903-and distributed as follows:
4904-(1) Except as otherwise provided in this section, the proceeds of
4905-the taxes attributable to the lesser of:
4906-(A) the assessed value of the property for the assessment date
4907-HEA 1260 — CC 1 110
4908-with respect to which the allocation and distribution is made;
4909-or
4910-(B) the base assessed value;
4911-shall be allocated to and, when collected, paid into the funds of
4912-the respective taxing units.
4913-(2) The excess of the proceeds of the property taxes imposed for
4914-the assessment date with respect to which the allocation and
4915-distribution is made that are attributable to taxes imposed after
4916-being approved by the voters in a referendum or local public
4917-question conducted after April 30, 2010, not otherwise included
4918-in subdivision (1) shall be allocated to and, when collected, paid
4919-into the funds of the taxing unit for which the referendum or local
4920-public question was conducted.
4921-(3) Except as otherwise provided in this section, property tax
4922-proceeds in excess of those described in subdivisions (1) and (2)
4923-shall be allocated to the redevelopment district and, when
4924-collected, paid into a special fund for that allocation area that may
4925-be used by the redevelopment district only to do one (1) or more
4926-of the following:
4927-(A) Pay the principal of and interest on any obligations
4928-payable solely from allocated tax proceeds that are incurred by
4929-the redevelopment district for the purpose of financing or
4930-refinancing the redevelopment of that allocation area.
4931-(B) Establish, augment, or restore the debt service reserve for
4932-bonds payable solely or in part from allocated tax proceeds in
4933-that allocation area.
4934-(C) Pay the principal of and interest on bonds payable from
4935-allocated tax proceeds in that allocation area and from the
4936-special tax levied under section 19 of this chapter.
4937-(D) Pay the principal of and interest on bonds issued by the
4938-consolidated city to pay for local public improvements that are
4939-physically located in or physically connected to that allocation
4940-area.
4941-(E) Pay premiums on the redemption before maturity of bonds
4942-payable solely or in part from allocated tax proceeds in that
4943-allocation area.
4944-(F) Make payments on leases payable from allocated tax
4945-proceeds in that allocation area under section 17.1 of this
4946-chapter.
4947-(G) Reimburse the consolidated city for expenditures for local
4948-public improvements (which include buildings, parking
4949-facilities, and other items set forth in section 17 of this
4950-chapter) that are physically located in or physically connected
4951-to that allocation area.
4952-HEA 1260 — CC 1 111
4953-(H) Reimburse the unit for rentals paid by it for a building or
4954-parking facility that is physically located in or physically
4955-connected to that allocation area under any lease entered into
4956-under IC 36-1-10.
4957-(I) Reimburse public and private entities for expenses incurred
4958-in training employees of industrial facilities that are located:
4959-(i) in the allocation area; and
4960-(ii) on a parcel of real property that has been classified as
4961-industrial property under the rules of the department of local
4962-government finance.
4963-However, the total amount of money spent for this purpose in
4964-any year may not exceed the total amount of money in the
4965-allocation fund that is attributable to property taxes paid by the
4966-industrial facilities described in this clause. The
4967-reimbursements under this clause must be made within three
4968-(3) years after the date on which the investments that are the
4969-basis for the increment financing are made.
4970-(J) Pay the costs of carrying out an eligible efficiency project
4971-(as defined in IC 36-9-41-1.5) within the unit that established
4972-the redevelopment commission. However, property tax
4973-proceeds may be used under this clause to pay the costs of
4974-carrying out an eligible efficiency project only if those
4975-property tax proceeds exceed the amount necessary to do the
4976-following:
4977-(i) Make, when due, any payments required under clauses
4978-(A) through (I), including any payments of principal and
4979-interest on bonds and other obligations payable under this
4980-subdivision, any payments of premiums under this
4981-subdivision on the redemption before maturity of bonds, and
4982-any payments on leases payable under this subdivision.
4983-(ii) Make any reimbursements required under this
4984-subdivision.
4985-(iii) Pay any expenses required under this subdivision.
4986-(iv) Establish, augment, or restore any debt service reserve
4987-under this subdivision.
4988-(K) Expend money and provide financial assistance as
4989-authorized in section 7(a)(21) of this chapter.
4990-The special fund may not be used for operating expenses of the
4991-commission.
4992-(4) Before June 15 of each year, the commission shall do the
4993-following:
4994-(A) Determine the amount, if any, by which the assessed value
4995-of the taxable property in the allocation area for the most
4996-recent assessment date minus the base assessed value, when
4997-HEA 1260 — CC 1 112
4998-multiplied by the estimated tax rate of the allocation area will
4999-exceed the amount of assessed value needed to provide the
5000-property taxes necessary to make, when due, principal and
5001-interest payments on bonds described in subdivision (3) plus
5002-the amount necessary for other purposes described in
5003-subdivision (3) and subsection (g).
5004-(B) Provide a written notice to the county auditor, the
5005-legislative body of the consolidated city, the officers who are
5006-authorized to fix budgets, tax rates, and tax levies under
5007-IC 6-1.1-17-5 for each of the other taxing units that is wholly
5008-or partly located within the allocation area, and (in an
5009-electronic format) the department of local government finance.
5010-The notice must:
5011-(i) state the amount, if any, of excess assessed value that the
5012-commission has determined may be allocated to the
5013-respective taxing units in the manner prescribed in
5014-subdivision (1); or
5015-(ii) state that the commission has determined that there is no
5016-excess assessed value that may be allocated to the respective
5017-taxing units in the manner prescribed in subdivision (1).
5018-The county auditor shall allocate to the respective taxing units
5019-the amount, if any, of excess assessed value determined by the
5020-commission. The commission may not authorize an allocation
5021-to the respective taxing units under this subdivision if to do so
5022-would endanger the interests of the holders of bonds described
5023-in subdivision (3).
5024-(C) If:
5025-(i) the amount of excess assessed value determined by the
5026-commission is expected to generate more than two hundred
5027-percent (200%) of the amount of allocated tax proceeds
5028-necessary to make, when due, principal and interest
5029-payments on bonds described in subdivision (3); plus
5030-(ii) the amount necessary for other purposes described in
5031-subdivision (3) and subsection (g);
5032-the commission shall submit to the legislative body of the unit
5033-the commission's determination of the excess assessed value
5034-that the commission proposes to allocate to the respective
5035-taxing units in the manner prescribed in subdivision (1). The
5036-legislative body of the unit may approve the commission's
5037-determination or modify the amount of the excess assessed
5038-value that will be allocated to the respective taxing units in the
5039-manner prescribed in subdivision (1).
5040-(c) For the purpose of allocating taxes levied by or for any taxing
5041-unit or units, the assessed value of taxable property in a territory in the
5042-HEA 1260 — CC 1 113
5043-allocation area that is annexed by any taxing unit after the effective
5044-date of the allocation provision of the resolution is the lesser of:
5045-(1) the assessed value of the property for the assessment date with
5046-respect to which the allocation and distribution is made; or
5047-(2) the base assessed value.
5048-(d) Property tax proceeds allocable to the redevelopment district
5049-under subsection (b)(3) may, subject to subsection (b)(4), be
5050-irrevocably pledged by the redevelopment district for payment as set
5051-forth in subsection (b)(3).
5052-(e) Notwithstanding any other law, each assessor shall, upon
5053-petition of the commission, reassess the taxable property situated upon
5054-or in, or added to, the allocation area, effective on the next assessment
5055-date after the petition.
5056-(f) Notwithstanding any other law, the assessed value of all taxable
5057-property in the allocation area, for purposes of tax limitation, property
5058-tax replacement, and formulation of the budget, tax rate, and tax levy
5059-for each political subdivision in which the property is located is the
5060-lesser of:
5061-(1) the assessed value of the property as valued without regard to
5062-this section; or
5063-(2) the base assessed value.
5064-(g) If any part of the allocation area is located in an enterprise zone
5065-created under IC 5-28-15, the unit that designated the allocation area
5066-shall create funds as specified in this subsection. A unit that has
5067-obligations, bonds, or leases payable from allocated tax proceeds under
5068-subsection (b)(3) shall establish an allocation fund for the purposes
5069-specified in subsection (b)(3) and a special zone fund. Such a unit
5070-shall, until the end of the enterprise zone phase out period, deposit each
5071-year in the special zone fund the amount in the allocation fund derived
5072-from property tax proceeds in excess of those described in subsection
5073-(b)(1) and (b)(2) from property located in the enterprise zone that
5074-exceeds the amount sufficient for the purposes specified in subsection
5075-(b)(3) for the year. A unit that has no obligations, bonds, or leases
5076-payable from allocated tax proceeds under subsection (b)(3) shall
5077-establish a special zone fund and deposit all the property tax proceeds
5078-in excess of those described in subsection (b)(1) and (b)(2) in the fund
5079-derived from property tax proceeds in excess of those described in
5080-subsection (b)(1) and (b)(2) from property located in the enterprise
5081-zone. The unit that creates the special zone fund shall use the fund,
5082-based on the recommendations of the urban enterprise association, for
5083-one (1) or more of the following purposes:
5084-(1) To pay for programs in job training, job enrichment, and basic
5085-skill development designed to benefit residents and employers in
5086-the enterprise zone. The programs must reserve at least one-half
5087-HEA 1260 — CC 1 114
5088-(1/2) of the enrollment in any session for residents of the
5089-enterprise zone.
5090-(2) To make loans and grants for the purpose of stimulating
5091-business activity in the enterprise zone or providing employment
5092-for enterprise zone residents in the enterprise zone. These loans
5093-and grants may be made to the following:
5094-(A) Businesses operating in the enterprise zone.
5095-(B) Businesses that will move their operations to the enterprise
5096-zone if such a loan or grant is made.
5097-(3) To provide funds to carry out other purposes specified in
5098-subsection (b)(3). However, where reference is made in
5099-subsection (b)(3) to the allocation area, the reference refers for
5100-purposes of payments from the special zone fund only to that part
5101-of the allocation area that is also located in the enterprise zone.
5102-(h) The state board of accounts and department of local government
5103-finance shall make the rules and prescribe the forms and procedures
5104-that they consider expedient for the implementation of this chapter.
5105-After each reassessment under a reassessment plan prepared under
5106-IC 6-1.1-4-4.2, the department of local government finance shall adjust
5107-the base assessed value one (1) time to neutralize any effect of the
5108-reassessment of the real property in the area on the property tax
5109-proceeds allocated to the redevelopment district under this section.
5110-After each annual adjustment under IC 6-1.1-4-4.5, the department of
5111-local government finance shall adjust the base assessed value to
5112-neutralize any effect of the annual adjustment on the property tax
5113-proceeds allocated to the redevelopment district under this section.
5114-However, the adjustments under this subsection may not include the
5115-effect of property tax abatements under IC 6-1.1-12.1, and these
5116-adjustments may not produce less property tax proceeds allocable to
5117-the redevelopment district under subsection (b)(3) than would
5118-otherwise have been received if the reassessment under the
5119-reassessment plan or annual adjustment had not occurred. The
5120-department of local government finance may prescribe procedures for
5121-county and township officials to follow to assist the department in
5122-making the adjustments.
5123-(i) The allocation deadline referred to in subsection (b) is
5124-determined in the following manner:
5125-(1) The initial allocation deadline is December 31, 2011.
5126-(2) Subject to subdivision (3), the initial allocation deadline and
5127-subsequent allocation deadlines are automatically extended in
5128-increments of five (5) years, so that allocation deadlines
5129-subsequent to the initial allocation deadline fall on December 31,
5130-2016, and December 31 of each fifth year thereafter.
5131-(3) At least one (1) year before the date of an allocation deadline
5132-HEA 1260 — CC 1 115
5133-determined under subdivision (2), the general assembly may enact
5134-a law that:
5135-(A) terminates the automatic extension of allocation deadlines
5136-under subdivision (2); and
5137-(B) specifically designates a particular date as the final
5138-allocation deadline.
5139-(j) If the commission adopts a declaratory resolution or an
5140-amendment to a declaratory resolution that contains an allocation
5141-provision and the commission makes either of the filings required
5142-under section 10(e) of this chapter after the first anniversary of the
5143-effective date of the allocation provision, the auditor of the county in
5144-which the unit is located shall compute the base assessed value for the
5145-allocation area using the assessment date immediately preceding the
5146-later of:
5147-(1) the date on which the documents are filed with the county
5148-auditor; or
5149-(2) the date on which the documents are filed with the department
5150-of local government finance.
5151-(k) For an allocation area established after June 30, 2024,
5152-"residential property" refers to the assessed value of property that
5153-is allocated to the one percent (1%) homestead land and
5154-improvement categories in the county tax and billing software
5155-system, along with the residential assessed value as defined for
5156-purposes of calculating the rate for the local income tax property
5157-tax relief credit designated for residential property under
5158-IC 6-3.6-5-6(d)(3).
5159-SECTION 73. IC 36-7-15.1-53, AS AMENDED BY P.L.156-2020,
5160-SECTION 141, IS AMENDED TO READ AS FOLLOWS
5161-[EFFECTIVE JULY 1, 2022]: Sec. 53. (a) As used in this section:
5162-"Allocation area" means that part of a redevelopment project area
5163-to which an allocation provision of a resolution adopted under section
5164-40 of this chapter refers for purposes of distribution and allocation of
5165-property taxes.
5166-"Base assessed value" means, subject to subsection (j):
5167-(1) the net assessed value of all the property as finally determined
5168-for the assessment date immediately preceding the effective date
5169-of the allocation provision of the declaratory resolution, as
5170-adjusted under subsection (h); plus
5171-(2) to the extent that it is not included in subdivision (1), the net
5172-assessed value of property that is assessed as residential property
5173-under the rules of the department of local government finance, as
5174-finally determined for the current assessment date.
5175-Except as provided in section 55 of this chapter, "property taxes"
5176-means taxes imposed under IC 6-1.1 on real property.
5177-HEA 1260 — CC 1 116
5178-(b) A resolution adopted under section 40 of this chapter on or
5179-before the allocation deadline determined under subsection (i) may
5180-include a provision with respect to the allocation and distribution of
5181-property taxes for the purposes and in the manner provided in this
5182-section. A resolution previously adopted may include an allocation
5183-provision by the amendment of that resolution on or before the
5184-allocation deadline determined under subsection (i) in accordance with
5185-the procedures required for its original adoption. A declaratory
5186-resolution or an amendment that establishes an allocation provision
5187-must be approved by resolution of the legislative body of the excluded
5188-city and must specify an expiration date for the allocation provision.
5189-For an allocation area established before July 1, 2008, the expiration
5190-date may not be more than thirty (30) years after the date on which the
5191-allocation provision is established. For an allocation area established
5192-after June 30, 2008, the expiration date may not be more than
5193-twenty-five (25) years after the date on which the first obligation was
5194-incurred to pay principal and interest on bonds or lease rentals on
5195-leases payable from tax increment revenues. However, with respect to
5196-bonds or other obligations that were issued before July 1, 2008, if any
5197-of the bonds or other obligations that were scheduled when issued to
5198-mature before the specified expiration date and that are payable only
5199-from allocated tax proceeds with respect to the allocation area remain
5200-outstanding as of the expiration date, the allocation provision does not
5201-expire until all of the bonds or other obligations are no longer
5202-outstanding. The allocation provision may apply to all or part of the
5203-redevelopment project area. The allocation provision must require that
5204-any property taxes subsequently levied by or for the benefit of any
5205-public body entitled to a distribution of property taxes on taxable
5206-property in the allocation area be allocated and distributed as follows:
5207-(1) Except as otherwise provided in this section, the proceeds of
5208-the taxes attributable to the lesser of:
5209-(A) the assessed value of the property for the assessment date
5210-with respect to which the allocation and distribution is made;
5211-or
5212-(B) the base assessed value;
5213-shall be allocated to and, when collected, paid into the funds of
5214-the respective taxing units.
5215-(2) The excess of the proceeds of the property taxes imposed for
5216-the assessment date with respect to which the allocation and
5217-distribution is made that are attributable to taxes imposed after
5218-being approved by the voters in a referendum or local public
5219-question conducted after April 30, 2010, not otherwise included
5220-in subdivision (1) shall be allocated to and, when collected, paid
5221-into the funds of the taxing unit for which the referendum or local
5222-HEA 1260 — CC 1 117
5223-public question was conducted.
5224-(3) Except as otherwise provided in this section, property tax
5225-proceeds in excess of those described in subdivisions (1) and (2)
5226-shall be allocated to the redevelopment district and, when
5227-collected, paid into a special fund for that allocation area that may
5228-be used by the redevelopment district only to do one (1) or more
5229-of the following:
5230-(A) Pay the principal of and interest on any obligations
5231-payable solely from allocated tax proceeds that are incurred by
5232-the redevelopment district for the purpose of financing or
5233-refinancing the redevelopment of that allocation area.
5234-(B) Establish, augment, or restore the debt service reserve for
5235-bonds payable solely or in part from allocated tax proceeds in
5236-that allocation area.
5237-(C) Pay the principal of and interest on bonds payable from
5238-allocated tax proceeds in that allocation area and from the
5239-special tax levied under section 50 of this chapter.
5240-(D) Pay the principal of and interest on bonds issued by the
5241-excluded city to pay for local public improvements that are
5242-physically located in or physically connected to that allocation
5243-area.
5244-(E) Pay premiums on the redemption before maturity of bonds
5245-payable solely or in part from allocated tax proceeds in that
5246-allocation area.
5247-(F) Make payments on leases payable from allocated tax
5248-proceeds in that allocation area under section 46 of this
5249-chapter.
5250-(G) Reimburse the excluded city for expenditures for local
5251-public improvements (which include buildings, park facilities,
5252-and other items set forth in section 45 of this chapter) that are
5253-physically located in or physically connected to that allocation
5254-area.
5255-(H) Reimburse the unit for rentals paid by it for a building or
5256-parking facility that is physically located in or physically
5257-connected to that allocation area under any lease entered into
5258-under IC 36-1-10.
5259-(I) Reimburse public and private entities for expenses incurred
5260-in training employees of industrial facilities that are located:
5261-(i) in the allocation area; and
5262-(ii) on a parcel of real property that has been classified as
5263-industrial property under the rules of the department of local
5264-government finance.
5265-However, the total amount of money spent for this purpose in
5266-any year may not exceed the total amount of money in the
5267-HEA 1260 — CC 1 118
5268-allocation fund that is attributable to property taxes paid by the
5269-industrial facilities described in this clause. The
5270-reimbursements under this clause must be made within three
5271-(3) years after the date on which the investments that are the
5272-basis for the increment financing are made.
5273-The special fund may not be used for operating expenses of the
5274-commission.
5275-(4) Before June 15 of each year, the commission shall do the
5276-following:
5277-(A) Determine the amount, if any, by which the assessed value
5278-of the taxable property in the allocation area for the most
5279-recent assessment date minus the base assessed value, when
5280-multiplied by the estimated tax rate of the allocation area, will
5281-exceed the amount of assessed value needed to provide the
5282-property taxes necessary to make, when due, principal and
5283-interest payments on bonds described in subdivision (3) plus
5284-the amount necessary for other purposes described in
5285-subdivision (3) and subsection (g).
5286-(B) Provide a written notice to the county auditor, the fiscal
5287-body of the county or municipality that established the
5288-department of redevelopment, the officers who are authorized
5289-to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
5290-each of the other taxing units that is wholly or partly located
5291-within the allocation area, and (in an electronic format) the
5292-department of local government finance. The notice must:
5293-(i) state the amount, if any, of excess assessed value that the
5294-commission has determined may be allocated to the
5295-respective taxing units in the manner prescribed in
5296-subdivision (1); or
5297-(ii) state that the commission has determined that there is no
5298-excess assessed value that may be allocated to the respective
5299-taxing units in the manner prescribed in subdivision (1).
5300-The county auditor shall allocate to the respective taxing units
5301-the amount, if any, of excess assessed value determined by the
5302-commission. The commission may not authorize an allocation
5303-to the respective taxing units under this subdivision if to do so
5304-would endanger the interests of the holders of bonds described
5305-in subdivision (3).
5306-(c) For the purpose of allocating taxes levied by or for any taxing
5307-unit or units, the assessed value of taxable property in a territory in the
5308-allocation area that is annexed by any taxing unit after the effective
5309-date of the allocation provision of the resolution is the lesser of:
5310-(1) the assessed value of the property for the assessment date with
5311-respect to which the allocation and distribution is made; or
5312-HEA 1260 — CC 1 119
5313-(2) the base assessed value.
5314-(d) Property tax proceeds allocable to the redevelopment district
5315-under subsection (b)(3) may, subject to subsection (b)(4), be
5316-irrevocably pledged by the redevelopment district for payment as set
5317-forth in subsection (b)(3).
5318-(e) Notwithstanding any other law, each assessor shall, upon
5319-petition of the commission, reassess the taxable property situated upon
5320-or in, or added to, the allocation area, effective on the next assessment
5321-date after the petition.
5322-(f) Notwithstanding any other law, the assessed value of all taxable
5323-property in the allocation area, for purposes of tax limitation, property
5324-tax replacement, and formulation of the budget, tax rate, and tax levy
5325-for each political subdivision in which the property is located, is the
5326-lesser of:
5327-(1) the assessed value of the property as valued without regard to
5328-this section; or
5329-(2) the base assessed value.
5330-(g) If any part of the allocation area is located in an enterprise zone
5331-created under IC 5-28-15, the unit that designated the allocation area
5332-shall create funds as specified in this subsection. A unit that has
5333-obligations, bonds, or leases payable from allocated tax proceeds under
5334-subsection (b)(3) shall establish an allocation fund for the purposes
5335-specified in subsection (b)(3) and a special zone fund. Such a unit
5336-shall, until the end of the enterprise zone phase out period, deposit each
5337-year in the special zone fund the amount in the allocation fund derived
5338-from property tax proceeds in excess of those described in subsection
5339-(b)(1) and (b)(2) from property located in the enterprise zone that
5340-exceeds the amount sufficient for the purposes specified in subsection
5341-(b)(3) for the year. A unit that has no obligations, bonds, or leases
5342-payable from allocated tax proceeds under subsection (b)(3) shall
5343-establish a special zone fund and deposit all the property tax proceeds
5344-in excess of those described in subsection (b)(1) and (b)(2) in the fund
5345-derived from property tax proceeds in excess of those described in
5346-subsection (b)(1) and (b)(2) from property located in the enterprise
5347-zone. The unit that creates the special zone fund shall use the fund,
5348-based on the recommendations of the urban enterprise association, for
5349-one (1) or more of the following purposes:
5350-(1) To pay for programs in job training, job enrichment, and basic
5351-skill development designed to benefit residents and employers in
5352-the enterprise zone. The programs must reserve at least one-half
5353-(1/2) of the enrollment in any session for residents of the
5354-enterprise zone.
5355-(2) To make loans and grants for the purpose of stimulating
5356-business activity in the enterprise zone or providing employment
5357-HEA 1260 — CC 1 120
5358-for enterprise zone residents in an enterprise zone. These loans
5359-and grants may be made to the following:
5360-(A) Businesses operating in the enterprise zone.
5361-(B) Businesses that will move their operations to the enterprise
5362-zone if such a loan or grant is made.
5363-(3) To provide funds to carry out other purposes specified in
5364-subsection (b)(3). However, where reference is made in
5365-subsection (b)(3) to the allocation area, the reference refers, for
5366-purposes of payments from the special zone fund, only to that part
5367-of the allocation area that is also located in the enterprise zone.
5368-(h) The state board of accounts and department of local government
5369-finance shall make the rules and prescribe the forms and procedures
5370-that they consider expedient for the implementation of this chapter.
5371-After each reassessment of real property in an area under a county's
5372-reassessment plan prepared under IC 6-1.1-4-4.2, the department of
5373-local government finance shall adjust the base assessed value one (1)
5374-time to neutralize any effect of the reassessment of the real property in
5375-the area on the property tax proceeds allocated to the redevelopment
5376-district under this section. After each annual adjustment under
5377-IC 6-1.1-4-4.5, the department of local government finance shall adjust
5378-the base assessed value to neutralize any effect of the annual
5379-adjustment on the property tax proceeds allocated to the redevelopment
5380-district under this section. However, the adjustments under this
5381-subsection may not include the effect of property tax abatements under
5382-IC 6-1.1-12.1, and these adjustments may not produce less property tax
5383-proceeds allocable to the redevelopment district under subsection
5384-(b)(3) than would otherwise have been received if the reassessment
5385-under the county's reassessment plan or annual adjustment had not
5386-occurred. The department of local government finance may prescribe
5387-procedures for county and township officials to follow to assist the
5388-department in making the adjustments.
5389-(i) The allocation deadline referred to in subsection (b) is
5390-determined in the following manner:
5391-(1) The initial allocation deadline is December 31, 2011.
5392-(2) Subject to subdivision (3), the initial allocation deadline and
5393-subsequent allocation deadlines are automatically extended in
5394-increments of five (5) years, so that allocation deadlines
5395-subsequent to the initial allocation deadline fall on December 31,
5396-2016, and December 31 of each fifth year thereafter.
5397-(3) At least one (1) year before the date of an allocation deadline
5398-determined under subdivision (2), the general assembly may enact
5399-a law that:
5400-(A) terminates the automatic extension of allocation deadlines
5401-under subdivision (2); and
5402-HEA 1260 — CC 1 121
5403-(B) specifically designates a particular date as the final
5404-allocation deadline.
5405-(j) If the commission adopts a declaratory resolution or an
5406-amendment to a declaratory resolution that contains an allocation
5407-provision and the commission makes either of the filings required
5408-under section 10(e) of this chapter after the first anniversary of the
5409-effective date of the allocation provision, the auditor of the county in
5410-which the unit is located shall compute the base assessed value for the
5411-allocation area using the assessment date immediately preceding the
5412-later of:
5413-(1) the date on which the documents are filed with the county
5414-auditor; or
5415-(2) the date on which the documents are filed with the department
5416-of local government finance.
5417-(k) For an allocation area established after June 30, 2024,
5418-"residential property" refers to the assessed value of property that
5419-is allocated to the one percent (1%) homestead land and
5420-improvement categories in the county tax and billing software
5421-system, along with the residential assessed value as defined for
5422-purposes of calculating the rate for the local income tax property
5423-tax relief credit designated for residential property under
5424-IC 6-3.6-5-6(d)(3).
5425-SECTION 74. IC 36-7-30-25, AS AMENDED BY P.L.156-2020,
5426-SECTION 142, IS AMENDED TO READ AS FOLLOWS
5427-[EFFECTIVE JULY 1, 2022]: Sec. 25. (a) The following definitions
5428-apply throughout this section:
5429-(1) "Allocation area" means that part of a military base reuse area
5430-to which an allocation provision of a declaratory resolution
5431-adopted under section 10 of this chapter refers for purposes of
5432-distribution and allocation of property taxes.
5433-(2) "Base assessed value" means, subject to subsection (i):
5434-(A) the net assessed value of all the property as finally
5435-determined for the assessment date immediately preceding the
5436-adoption date of the allocation provision of the declaratory
5437-resolution, as adjusted under subsection (h); plus
5438-(B) to the extent that it is not included in clause (A) or (C), the
5439-net assessed value of any and all parcels or classes of parcels
5440-identified as part of the base assessed value in the declaratory
5441-resolution or an amendment thereto, as finally determined for
5442-any subsequent assessment date; plus
5443-(C) to the extent that it is not included in clause (A) or (B), the
5444-net assessed value of property that is assessed as residential
5445-property under the rules of the department of local government
5446-finance, within the allocation area, as finally determined for
5447-HEA 1260 — CC 1 122
5448-the current assessment date.
5449-Clause (C) applies only to allocation areas established in a
5450-military reuse area after June 30, 1997, and to the part of an
5451-allocation area that was established before June 30, 1997, and that
5452-is added to an existing allocation area after June 30, 1997.
5453-(3) "Property taxes" means taxes imposed under IC 6-1.1 on real
5454-property.
5455-(b) A declaratory resolution adopted under section 10 of this chapter
5456-before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
5457-resolutions adopted under IC 36-7-14-15 may include a provision with
5458-respect to the allocation and distribution of property taxes for the
5459-purposes and in the manner provided in this section. A declaratory
5460-resolution previously adopted may include an allocation provision by
5461-the amendment of that declaratory resolution in accordance with the
5462-procedures set forth in section 13 of this chapter. The allocation
5463-provision may apply to all or part of the military base reuse area. The
5464-allocation provision must require that any property taxes subsequently
5465-levied by or for the benefit of any public body entitled to a distribution
5466-of property taxes on taxable property in the allocation area be allocated
5467-and distributed as follows:
5468-(1) Except as otherwise provided in this section, the proceeds of
5469-the taxes attributable to the lesser of:
5470-(A) the assessed value of the property for the assessment date
5471-with respect to which the allocation and distribution is made;
5472-or
5473-(B) the base assessed value;
5474-shall be allocated to and, when collected, paid into the funds of
5475-the respective taxing units.
5476-(2) The excess of the proceeds of the property taxes imposed for
5477-the assessment date with respect to which the allocation and
5478-distribution are made that are attributable to taxes imposed after
5479-being approved by the voters in a referendum or local public
5480-question conducted after April 30, 2010, not otherwise included
5481-in subdivision (1) shall be allocated to and, when collected, paid
5482-into the funds of the taxing unit for which the referendum or local
5483-public question was conducted.
5484-(3) Except as otherwise provided in this section, property tax
5485-proceeds in excess of those described in subdivisions (1) and (2)
5486-shall be allocated to the military base reuse district and, when
5487-collected, paid into an allocation fund for that allocation area that
5488-may be used by the military base reuse district and only to do one
5489-(1) or more of the following:
5490-(A) Pay the principal of and interest and redemption premium
5491-on any obligations incurred by the military base reuse district
5492-HEA 1260 — CC 1 123
5493-or any other entity for the purpose of financing or refinancing
5494-military base reuse activities in or directly serving or
5495-benefiting that allocation area.
5496-(B) Establish, augment, or restore the debt service reserve for
5497-bonds payable solely or in part from allocated tax proceeds in
5498-that allocation area or from other revenues of the reuse
5499-authority, including lease rental revenues.
5500-(C) Make payments on leases payable solely or in part from
5501-allocated tax proceeds in that allocation area.
5502-(D) Reimburse any other governmental body for expenditures
5503-made for local public improvements (or structures) in or
5504-directly serving or benefiting that allocation area.
5505-(E) Pay expenses incurred by the reuse authority, any other
5506-department of the unit, or a department of another
5507-governmental entity for local public improvements or
5508-structures that are in the allocation area or directly serving or
5509-benefiting the allocation area, including expenses for the
5510-operation and maintenance of these local public improvements
5511-or structures if the reuse authority determines those operation
5512-and maintenance expenses are necessary or desirable to carry
5513-out the purposes of this chapter.
5514-(F) Reimburse public and private entities for expenses
5515-incurred in training employees of industrial facilities that are
5516-located:
5517-(i) in the allocation area; and
5518-(ii) on a parcel of real property that has been classified as
5519-industrial property under the rules of the department of local
5520-government finance.
5521-However, the total amount of money spent for this purpose in
5522-any year may not exceed the total amount of money in the
5523-allocation fund that is attributable to property taxes paid by the
5524-industrial facilities described in this clause. The
5525-reimbursements under this clause must be made not more than
5526-three (3) years after the date on which the investments that are
5527-the basis for the increment financing are made.
5528-(G) Expend money and provide financial assistance as
5529-authorized in section 9(a)(25) of this chapter.
5530-Except as provided in clause (E), the allocation fund may not be
5531-used for operating expenses of the reuse authority.
5532-(4) Except as provided in subsection (g), before July 15 of each
5533-year the reuse authority shall do the following:
5534-(A) Determine the amount, if any, by which property taxes
5535-payable to the allocation fund in the following year will exceed
5536-the amount of property taxes necessary to make, when due,
5537-HEA 1260 — CC 1 124
5538-principal and interest payments on bonds described in
5539-subdivision (3) plus the amount necessary for other purposes
5540-described in subdivision (3).
5541-(B) Provide a written notice to the county auditor, the fiscal
5542-body of the unit that established the reuse authority, and the
5543-officers who are authorized to fix budgets, tax rates, and tax
5544-levies under IC 6-1.1-17-5 for each of the other taxing units
5545-that is wholly or partly located within the allocation area. The
5546-notice must:
5547-(i) state the amount, if any, of excess property taxes that the
5548-reuse authority has determined may be paid to the respective
5549-taxing units in the manner prescribed in subdivision (1); or
5550-(ii) state that the reuse authority has determined that there
5551-are no excess property tax proceeds that may be allocated to
5552-the respective taxing units in the manner prescribed in
5553-subdivision (1).
5554-The county auditor shall allocate to the respective taxing units
5555-the amount, if any, of excess property tax proceeds determined
5556-by the reuse authority. The reuse authority may not authorize
5557-a payment to the respective taxing units under this subdivision
5558-if to do so would endanger the interest of the holders of bonds
5559-described in subdivision (3) or lessors under section 19 of this
5560-chapter.
5561-(c) For the purpose of allocating taxes levied by or for any taxing
5562-unit or units, the assessed value of taxable property in a territory in the
5563-allocation area that is annexed by a taxing unit after the effective date
5564-of the allocation provision of the declaratory resolution is the lesser of:
5565-(1) the assessed value of the property for the assessment date with
5566-respect to which the allocation and distribution is made; or
5567-(2) the base assessed value.
5568-(d) Property tax proceeds allocable to the military base reuse district
5569-under subsection (b)(3) may, subject to subsection (b)(4), be
5570-irrevocably pledged by the military base reuse district for payment as
5571-set forth in subsection (b)(3).
5572-(e) Notwithstanding any other law, each assessor shall, upon
5573-petition of the reuse authority, reassess the taxable property situated
5574-upon or in or added to the allocation area, effective on the next
5575-assessment date after the petition.
5576-(f) Notwithstanding any other law, the assessed value of all taxable
5577-property in the allocation area, for purposes of tax limitation, property
5578-tax replacement, and the making of the budget, tax rate, and tax levy
5579-for each political subdivision in which the property is located is the
5580-lesser of:
5581-(1) the assessed value of the property as valued without regard to
5582-HEA 1260 — CC 1 125
5583-this section; or
5584-(2) the base assessed value.
5585-(g) If any part of the allocation area is located in an enterprise zone
5586-created under IC 5-28-15, the unit that designated the allocation area
5587-shall create funds as specified in this subsection. A unit that has
5588-obligations, bonds, or leases payable from allocated tax proceeds under
5589-subsection (b)(3) shall establish an allocation fund for the purposes
5590-specified in subsection (b)(3) and a special zone fund. Such a unit
5591-shall, until the end of the enterprise zone phase out period, deposit each
5592-year in the special zone fund any amount in the allocation fund derived
5593-from property tax proceeds in excess of those described in subsection
5594-(b)(1) and (b)(2) from property located in the enterprise zone that
5595-exceeds the amount sufficient for the purposes specified in subsection
5596-(b)(3) for the year. The amount sufficient for purposes specified in
5597-subsection (b)(3) for the year shall be determined based on the pro rata
5598-part of such current property tax proceeds from the part of the
5599-enterprise zone that is within the allocation area as compared to all
5600-such current property tax proceeds derived from the allocation area. A
5601-unit that does not have obligations, bonds, or leases payable from
5602-allocated tax proceeds under subsection (b)(3) shall establish a special
5603-zone fund and deposit all the property tax proceeds in excess of those
5604-described in subsection (b)(1) and (b)(2) that are derived from property
5605-in the enterprise zone in the fund. The unit that creates the special zone
5606-fund shall use the fund (based on the recommendations of the urban
5607-enterprise association) for programs in job training, job enrichment,
5608-and basic skill development that are designed to benefit residents and
5609-employers in the enterprise zone or other purposes specified in
5610-subsection (b)(3), except that where reference is made in subsection
5611-(b)(3) to allocation area it shall refer for purposes of payments from the
5612-special zone fund only to that part of the allocation area that is also
5613-located in the enterprise zone. The programs shall reserve at least
5614-one-half (1/2) of their enrollment in any session for residents of the
5615-enterprise zone.
5616-(h) After each reassessment of real property in an area under the
5617-county's reassessment plan under IC 6-1.1-4-4.2, the department of
5618-local government finance shall adjust the base assessed value one (1)
5619-time to neutralize any effect of the reassessment of the real property in
5620-the area on the property tax proceeds allocated to the military base
5621-reuse district under this section. After each annual adjustment under
5622-IC 6-1.1-4-4.5, the department of local government finance shall adjust
5623-the base assessed value to neutralize any effect of the annual
5624-adjustment on the property tax proceeds allocated to the military base
5625-reuse district under this section. However, the adjustments under this
5626-subsection may not include the effect of property tax abatements under
5627-HEA 1260 — CC 1 126
5628-IC 6-1.1-12.1, and these adjustments may not produce less property tax
5629-proceeds allocable to the military base reuse district under subsection
5630-(b)(3) than would otherwise have been received if the reassessment
5631-under the county's reassessment plan or annual adjustment had not
5632-occurred. The department of local government finance may prescribe
5633-procedures for county and township officials to follow to assist the
5634-department in making the adjustments.
5635-(i) If the reuse authority adopts a declaratory resolution or an
5636-amendment to a declaratory resolution that contains an allocation
5637-provision and the reuse authority makes either of the filings required
5638-under section 12(c) or 13(f) of this chapter after the first anniversary of
5639-the effective date of the allocation provision, the auditor of the county
5640-in which the military base reuse district is located shall compute the
5641-base assessed value for the allocation area using the assessment date
5642-immediately preceding the later of:
5643-(1) the date on which the documents are filed with the county
5644-auditor; or
5645-(2) the date on which the documents are filed with the department
5646-of local government finance.
5647-(j) For an allocation area established after June 30, 2024,
5648-"residential property" refers to the assessed value of property that
5649-is allocated to the one percent (1%) homestead land and
5650-improvement categories in the county tax and billing software
5651-system, along with the residential assessed value as defined for
5652-purposes of calculating the rate for the local income tax property
5653-tax relief credit designated for residential property under
5654-IC 6-3.6-5-6(d)(3).
5655-SECTION 75. IC 36-7-30.5-30, AS AMENDED BY P.L.156-2020,
5656-SECTION 143, IS AMENDED TO READ AS FOLLOWS
5657-[EFFECTIVE JULY 1, 2022]: Sec. 30. (a) The following definitions
5658-apply throughout this section:
5659-(1) "Allocation area" means that part of a military base
5660-development area to which an allocation provision of a
5661-declaratory resolution adopted under section 16 of this chapter
5662-refers for purposes of distribution and allocation of property taxes.
5663-(2) "Base assessed value" means, subject to subsection (i):
5664-(A) the net assessed value of all the property as finally
5665-determined for the assessment date immediately preceding the
5666-adoption date of the allocation provision of the declaratory
5667-resolution, as adjusted under subsection (h); plus
5668-(B) to the extent that it is not included in clause (A) or (C), the
5669-net assessed value of any and all parcels or classes of parcels
5670-identified as part of the base assessed value in the declaratory
5671-resolution or an amendment to the declaratory resolution, as
5672-HEA 1260 — CC 1 127
5673-finally determined for any subsequent assessment date; plus
5674-(C) to the extent that it is not included in clause (A) or (B), the
5675-net assessed value of property that is assessed as residential
5676-property under the rules of the department of local government
5677-finance, within the allocation area, as finally determined for
5678-the current assessment date.
5679-(3) "Property taxes" means taxes imposed under IC 6-1.1 on real
5680-property.
5681-(b) A declaratory resolution adopted under section 16 of this chapter
5682-before the date set forth in IC 36-7-14-39(b) pertaining to declaratory
5683-resolutions adopted under IC 36-7-14-15 may include a provision with
5684-respect to the allocation and distribution of property taxes for the
5685-purposes and in the manner provided in this section. A declaratory
5686-resolution previously adopted may include an allocation provision by
5687-the amendment of that declaratory resolution in accordance with the
5688-procedures set forth in section 18 of this chapter. The allocation
5689-provision may apply to all or part of the military base development
5690-area. The allocation provision must require that any property taxes
5691-subsequently levied by or for the benefit of any public body entitled to
5692-a distribution of property taxes on taxable property in the allocation
5693-area be allocated and distributed as follows:
5694-(1) Except as otherwise provided in this section, the proceeds of
5695-the taxes attributable to the lesser of:
5696-(A) the assessed value of the property for the assessment date
5697-with respect to which the allocation and distribution is made;
5698-or
5699-(B) the base assessed value;
5700-shall be allocated to and, when collected, paid into the funds of
5701-the respective taxing units.
5702-(2) The excess of the proceeds of the property taxes imposed for
5703-the assessment date with respect to which the allocation and
5704-distribution is made that are attributable to taxes imposed after
5705-being approved by the voters in a referendum or local public
5706-question conducted after April 30, 2010, not otherwise included
5707-in subdivision (1) shall be allocated to and, when collected, paid
5708-into the funds of the taxing unit for which the referendum or local
5709-public question was conducted.
5710-(3) Except as otherwise provided in this section, property tax
5711-proceeds in excess of those described in subdivisions (1) and (2)
5712-shall be allocated to the development authority and, when
5713-collected, paid into an allocation fund for that allocation area that
5714-may be used by the development authority and only to do one (1)
5715-or more of the following:
5716-(A) Pay the principal of and interest and redemption premium
5717-HEA 1260 — CC 1 128
5718-on any obligations incurred by the development authority or
5719-any other entity for the purpose of financing or refinancing
5720-military base development or reuse activities in or directly
5721-serving or benefiting that allocation area.
5722-(B) Establish, augment, or restore the debt service reserve for
5723-bonds payable solely or in part from allocated tax proceeds in
5724-that allocation area or from other revenues of the development
5725-authority, including lease rental revenues.
5726-(C) Make payments on leases payable solely or in part from
5727-allocated tax proceeds in that allocation area.
5728-(D) Reimburse any other governmental body for expenditures
5729-made for local public improvements (or structures) in or
5730-directly serving or benefiting that allocation area.
5731-(E) For property taxes first due and payable before 2009, pay
5732-all or a part of a property tax replacement credit to taxpayers
5733-in an allocation area as determined by the development
5734-authority. This credit equals the amount determined under the
5735-following STEPS for each taxpayer in a taxing district (as
5736-defined in IC 6-1.1-1-20) that contains all or part of the
5737-allocation area:
5738-STEP ONE: Determine that part of the sum of the amounts
5739-under IC 6-1.1-21-2(g)(1)(A), IC 6-1.1-21-2(g)(2),
5740-IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), and
5741-IC 6-1.1-21-2(g)(5) (before their repeal) that is attributable to
5742-the taxing district.
5743-STEP TWO: Divide:
5744-(i) that part of each county's eligible property tax
5745-replacement amount (as defined in IC 6-1.1-21-2 (before its
5746-repeal)) for that year as determined under IC 6-1.1-21-4
5747-(before its repeal) that is attributable to the taxing district;
5748-by
5749-(ii) the STEP ONE sum.
5750-STEP THREE: Multiply:
5751-(i) the STEP TWO quotient; by
5752-(ii) the total amount of the taxpayer's taxes (as defined in
5753-IC 6-1.1-21-2 (before its repeal)) levied in the taxing district
5754-that have been allocated during that year to an allocation
5755-fund under this section.
5756-If not all the taxpayers in an allocation area receive the credit
5757-in full, each taxpayer in the allocation area is entitled to
5758-receive the same proportion of the credit. A taxpayer may not
5759-receive a credit under this section and a credit under section
5760-32 of this chapter (before its repeal) in the same year.
5761-(F) Pay expenses incurred by the development authority for
5762-HEA 1260 — CC 1 129
5763-local public improvements or structures that were in the
5764-allocation area or directly serving or benefiting the allocation
5765-area.
5766-(G) Reimburse public and private entities for expenses
5767-incurred in training employees of industrial facilities that are
5768-located:
5769-(i) in the allocation area; and
5770-(ii) on a parcel of real property that has been classified as
5771-industrial property under the rules of the department of local
5772-government finance.
5773-However, the total amount of money spent for this purpose in
5774-any year may not exceed the total amount of money in the
5775-allocation fund that is attributable to property taxes paid by the
5776-industrial facilities described in this clause. The
5777-reimbursements under this clause must be made not more than
5778-three (3) years after the date on which the investments that are
5779-the basis for the increment financing are made.
5780-(H) Expend money and provide financial assistance as
5781-authorized in section 15(26) of this chapter.
5782-The allocation fund may not be used for operating expenses of the
5783-development authority.
5784-(4) Except as provided in subsection (g), before July 15 of each
5785-year the development authority shall do the following:
5786-(A) Determine the amount, if any, by which property taxes
5787-payable to the allocation fund in the following year will exceed
5788-the amount of property taxes necessary to make, when due,
5789-principal and interest payments on bonds described in
5790-subdivision (3) plus the amount necessary for other purposes
5791-described in subdivisions (2) and (3).
5792-(B) Provide a written notice to the appropriate county auditors
5793-and the fiscal bodies and other officers who are authorized to
5794-fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 for
5795-each of the other taxing units that is wholly or partly located
5796-within the allocation area. The notice must:
5797-(i) state the amount, if any, of the excess property taxes that
5798-the development authority has determined may be paid to
5799-the respective taxing units in the manner prescribed in
5800-subdivision (1); or
5801-(ii) state that the development authority has determined that
5802-there is no excess assessed value that may be allocated to the
5803-respective taxing units in the manner prescribed in
5804-subdivision (1).
5805-The county auditors shall allocate to the respective taxing units
5806-the amount, if any, of excess assessed value determined by the
5807-HEA 1260 — CC 1 130
5808-development authority. The development authority may not
5809-authorize a payment to the respective taxing units under this
5810-subdivision if to do so would endanger the interest of the
5811-holders of bonds described in subdivision (3) or lessors under
5812-section 24 of this chapter. Property taxes received by a taxing
5813-unit under this subdivision before 2009 are eligible for the
5814-property tax replacement credit provided under IC 6-1.1-21
5815-(before its repeal).
5816-(c) For the purpose of allocating taxes levied by or for any taxing
5817-unit or units, the assessed value of taxable property in a territory in the
5818-allocation area that is annexed by a taxing unit after the effective date
5819-of the allocation provision of the declaratory resolution is the lesser of:
5820-(1) the assessed value of the property for the assessment date with
5821-respect to which the allocation and distribution is made; or
5822-(2) the base assessed value.
5823-(d) Property tax proceeds allocable to the military base development
5824-district under subsection (b)(3) may, subject to subsection (b)(4), be
5825-irrevocably pledged by the military base development district for
5826-payment as set forth in subsection (b)(3).
5827-(e) Notwithstanding any other law, each assessor shall, upon
5828-petition of the development authority, reassess the taxable property
5829-situated upon or in or added to the allocation area, effective on the next
5830-assessment date after the petition.
5831-(f) Notwithstanding any other law, the assessed value of all taxable
5832-property in the allocation area, for purposes of tax limitation, property
5833-tax replacement, and the making of the budget, tax rate, and tax levy
5834-for each political subdivision in which the property is located is the
5835-lesser of:
5836-(1) the assessed value of the property as valued without regard to
5837-this section; or
5838-(2) the base assessed value.
5839-(g) If any part of the allocation area is located in an enterprise zone
5840-created under IC 5-28-15, the development authority shall create funds
5841-as specified in this subsection. A development authority that has
5842-obligations, bonds, or leases payable from allocated tax proceeds under
5843-subsection (b)(3) shall establish an allocation fund for the purposes
5844-specified in subsection (b)(3) and a special zone fund. The
5845-development authority shall, until the end of the enterprise zone phase
5846-out period, deposit each year in the special zone fund any amount in the
5847-allocation fund derived from property tax proceeds in excess of those
5848-described in subsection (b)(1) and (b)(2) from property located in the
5849-enterprise zone that exceeds the amount sufficient for the purposes
5850-specified in subsection (b)(3) for the year. The amount sufficient for
5851-purposes specified in subsection (b)(3) for the year shall be determined
5852-HEA 1260 — CC 1 131
5853-based on the pro rata part of such current property tax proceeds from
5854-the part of the enterprise zone that is within the allocation area as
5855-compared to all such current property tax proceeds derived from the
5856-allocation area. A development authority that does not have
5857-obligations, bonds, or leases payable from allocated tax proceeds under
5858-subsection (b)(3) shall establish a special zone fund and deposit all the
5859-property tax proceeds in excess of those described in subsection (b)(1)
5860-and (b)(2) that are derived from property in the enterprise zone in the
5861-fund. The development authority that creates the special zone fund
5862-shall use the fund (based on the recommendations of the urban
5863-enterprise association) for programs in job training, job enrichment,
5864-and basic skill development that are designed to benefit residents and
5865-employers in the enterprise zone or for other purposes specified in
5866-subsection (b)(3), except that where reference is made in subsection
5867-(b)(3) to an allocation area it shall refer for purposes of payments from
5868-the special zone fund only to that part of the allocation area that is also
5869-located in the enterprise zone. The programs shall reserve at least
5870-one-half (1/2) of their enrollment in any session for residents of the
5871-enterprise zone.
5872-(h) After each reassessment of real property in an area under a
5873-reassessment plan prepared under IC 6-1.1-4-4.2, the department of
5874-local government finance shall adjust the base assessed value one (1)
5875-time to neutralize any effect of the reassessment of the real property in
5876-the area on the property tax proceeds allocated to the military base
5877-development district under this section. After each annual adjustment
5878-under IC 6-1.1-4-4.5, the department of local government finance shall
5879-adjust the base assessed value to neutralize any effect of the annual
5880-adjustment on the property tax proceeds allocated to the military base
5881-development district under this section. However, the adjustments
5882-under this subsection may not include the effect of property tax
5883-abatements under IC 6-1.1-12.1, and these adjustments may not
5884-produce less property tax proceeds allocable to the military base
5885-development district under subsection (b)(3) than would otherwise
5886-have been received if the reassessment under the county's reassessment
5887-plan or annual adjustment had not occurred. The department of local
5888-government finance may prescribe procedures for county and township
5889-officials to follow to assist the department in making the adjustments.
5890-(i) If the development authority adopts a declaratory resolution or
5891-an amendment to a declaratory resolution that contains an allocation
5892-provision and the development authority makes either of the filings
5893-required under section 17(e) or 18(f) of this chapter after the first
5894-anniversary of the effective date of the allocation provision, the auditor
5895-of the county in which the military base development district is located
5896-shall compute the base assessed value for the allocation area using the
5897-HEA 1260 — CC 1 132
5898-assessment date immediately preceding the later of:
5899-(1) the date on which the documents are filed with the county
5900-auditor; or
5901-(2) the date on which the documents are filed with the department
5902-of local government finance.
5903-(j) For an allocation area established after June 30, 2024,
5904-"residential property" refers to the assessed value of property that
5905-is allocated to the one percent (1%) homestead land and
5906-improvement categories in the county tax and billing software
5907-system, along with the residential assessed value as defined for
5908-purposes of calculating the rate for the local income tax property
5909-tax relief credit designated for residential property under
5910-IC 6-3.6-5-6(d)(3).
5911-SECTION 76. IC 36-8-8-14.2, AS ADDED BY P.L.159-2020,
5912-SECTION 83, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5913-JULY 1, 2022]: Sec. 14.2. (a) This section applies to every unit that is
5914-an employer of one (1) or more individuals who are active members of
5915-the 1977 fund.
5916-(b) As used in this section, "survivor" means:
5917-(1) a surviving spouse of a deceased member of the 1977 fund; or
5918-(2) a surviving natural child, stepchild, or adopted child of a
5919-deceased member of the 1977 fund;
5920-who is entitled to health insurance coverage under section 14.1(h) of
5921-this chapter.
5922-(c) If a unit is obligated under section 14.1(h) of this chapter to pay
5923-for health insurance coverage for one (1) or more survivors of a
5924-deceased member of the 1977 fund who died in the line of duty, the
5925-legislative body of the unit may establish a public safety officer
5926-survivors' health coverage cumulative fund under this section to pay for
5927-health coverage under section 14.1(h) of this chapter.
5928-(d) The fiscal body of a unit may provide money for a public safety
5929-officer survivors' health coverage cumulative fund established under
5930-subsection (c) by levying a tax in compliance with IC 6-1.1-41 on the
5931-taxable property in the unit.
5932-(e) The property tax rate that may be imposed under this section for
5933-property taxes first due and payable during a particular year may not
5934-exceed the rate necessary to pay the annual cost of the health coverage
5935-that the unit is obligated to pay under section 14.1(h) of this chapter.
5936-The unit shall provide any documentation requested by the department
5937-of local government finance that is necessary to certify the rate adopted
5938-by the unit. The unit's maximum permissible ad valorem property tax
5939-levy determined under IC 6-1.1-18.5-3 excludes the property tax levied
5940-under this section. The property tax rate imposed under this section
5941-is exempt from the adjustment under IC 6-1.1-18-12.
5942-HEA 1260 — CC 1 133
5943-(f) The tax money collected under this section shall be held in a
5944-special fund to be known as the public safety officer survivors' health
5945-coverage cumulative fund.
5946-(g) In a consolidated city, money may be transferred from the public
5947-safety officer survivors' health coverage cumulative fund to the fund of
5948-a department of the consolidated city responsible for carrying out a
5949-purpose for which the public safety officer survivors' health coverage
5950-cumulative fund was created. The department may not expend any
5951-money transferred under this subsection until an appropriation is made,
5952-and the department may not expend any money transferred under this
5953-subsection for operating costs of the department.
5954-SECTION 77. IC 36-9-27-48, AS AMENDED BY P.L.127-2017,
5955-SECTION 339, IS AMENDED TO READ AS FOLLOWS
5956-[EFFECTIVE JULY 1, 2022]: Sec. 48. (a) Whenever, in the
5957-construction or reconstruction of a regulated drain, the county surveyor
5958-determines that:
5959-(1) the proposed drain will cross a pipeline, cable, or similar
5960-equipment of a public utility; and
5961-(2) the equipment will interfere with the proper operation of the
5962-drain;
5963-the county surveyor shall include in the county surveyor's plans the
5964-relocation requirements of the equipment. The county surveyor shall,
5965-by registered mail or certified mail, send a copy of the requirements
5966-to the public utility owning the equipment.
5967-(b) If requested by the public utility, the county surveyor shall meet
5968-with the public utility at a time and place to be fixed by the county
5969-surveyor and hear objections to the requirements. After the hearing, the
5970-county surveyor may change the requirements as justice may require.
5971-(c) If the board finds that the relocation of a pipeline, cable, or
5972-similar equipment owned by a public utility is necessary in the
5973-construction or reconstruction of a regulated drain, the cost of
5974-relocation shall be paid by the public utility.
5975-SECTION 78. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-12-9,
5976-IC 6-1.1-12-14, and IC 6-1.1-20.6-8.5, all as amended by this act,
5977-apply to taxable years beginning after December 31, 2022.
5978-(b) This SECTION expires July 1, 2025.
5979-SECTION 79. [EFFECTIVE JANUARY 1, 2020
5980-(RETROACTIVE)] (a) This SECTION applies notwithstanding
5981-IC 6-1.1-10, IC 6-1.1-11, or any other law or administrative rule or
5982-provision.
5983-(b) This SECTION applies to assessment dates after December
5984-31, 2019, and before January 1, 2022.
5985-(c) As used in this SECTION, "eligible property" means any
5986-real property:
5987-HEA 1260 — CC 1 134
5988-(1) that is owned, occupied, and used by a taxpayer that is a
5989-church or religious society and is used for one (1) or more of
5990-the purposes described in IC 6-1.1-10-16 or IC 6-1.1-10-21;
5991-(2) that is a parcel that was purchased by the taxpayer in
5992-2019;
5993-(3) on which property taxes were imposed for the 2020 and
5994-2021 assessment dates; and
5995-(4) that would have been eligible for an exemption under
5996-IC 6-1.1-10-16 or IC 6-1.1-10-21 for the 2020 and 2021
5997-assessment dates if an exemption application had been
5998-properly and timely filed under IC 6-1.1 for the property.
5999-(d) Before September 1, 2022, the owner of eligible property
6000-may file a property tax exemption application and supporting
6001-documents claiming a property tax exemption under this
6002-SECTION for the eligible property for the 2020 and 2021
6003-assessment dates.
6004-(e) A property tax exemption application filed as provided in
6005-subsection (d) is considered to have been properly and timely filed
6006-for each assessment date.
6007-(f) The following apply if the owner of eligible property files a
6008-property tax exemption application as provided in subsection (d):
6009-(1) The property tax exemption for the eligible property shall
6010-be allowed and granted for the applicable assessment date by
6011-the county assessor and county auditor of the county in which
6012-the eligible property is located.
6013-(2) The owner of the eligible property is not required to pay
6014-any property taxes, penalties, or interest with respect to the
6015-eligible property for the applicable assessment date.
6016-(g) The exemption allowed by this SECTION shall be applied
6017-without the need for any further ruling or action by the county
6018-assessor, the county auditor, or the county property tax assessment
6019-board of appeals of the county in which the eligible property is
6020-located or by the Indiana board of tax review.
6021-(h) To the extent the owner of the eligible property has paid any
6022-property taxes, penalties, or interest with respect to the eligible
6023-property for an applicable date and to the extent that the eligible
6024-property is exempt from taxation as provided in this SECTION,
6025-the owner of the eligible property is entitled to a refund of the
6026-amounts paid. The owner is not entitled to any interest on the
6027-refund under IC 6-1.1 or any other law to the extent interest has
6028-not been paid by or on behalf of the owner. Notwithstanding the
6029-filing deadlines for a claim under IC 6-1.1-26, any claim for a
6030-refund filed by the owner of eligible property under this SECTION
6031-before September 1, 2022, is considered timely filed. The county
6032-auditor shall pay the refund due under this SECTION in one (1)
6033-HEA 1260 — CC 1 135
6034-installment.
6035-(i) This SECTION expires June 30, 2024.
6036-SECTION 80. An emergency is declared for this act.
6037-HEA 1260 — CC 1 Speaker of the House of Representatives
6038-President of the Senate
6039-President Pro Tempore
6040-Governor of the State of Indiana
6041-Date: Time:
6042-HEA 1260 — CC 1
8091+of the provision or the officer's failure to perform the duty.".
8092+Page 92, delete lines 29 through 42.
8093+Page 93, delete lines 1 through 21.
8094+Page 132, delete lines 34 through 42.
8095+Page 133, delete lines 1 through 2, begin a new paragraph and
8096+insert:
8097+"SECTION 80. [EFFECTIVE JULY 1, 2022] (a) IC 6-1.1-15-20, as
8098+added by this act, applies to:
8099+(1) all appeals or reviews that are pending after June 30, 2022,
8100+but that have not yet had an evidentiary hearing before the
8101+Indiana board of tax review by July 1, 2022; and
8102+(2) all appeals or reviews that are filed after June 30, 2022.
8103+(b) Notwithstanding the repeal of IC 6-1.1-15-17.1,
8104+IC 6-1.1-15-17.2, and IC 6-1.1-15-18 by this act, IC 6-1.1-15-17.1,
8105+IC 6-1.1-15-17.2, and IC 6-1.1-15-18 shall be applied as if they
8106+remain in effect in an appeal or review that is pending after June
8107+30, 2022, and that has had an evidentiary hearing before the
8108+EH 1260—LS 6580/DI 134 188
8109+Indiana board of tax review that occurred before July 1, 2022.
8110+(c) This SECTION expires July 1, 2025.".
8111+Page 133, line 4, after "(RETROACTIVE)]" delete ":".
8112+Page 133, line 18, delete "(3)" and insert "(4)".
8113+Renumber all SECTIONS consecutively.
8114+(Reference is to EHB 1260 as printed February 18, 2022.)
8115+BASSLER
8116+EH 1260—LS 6580/DI 134