Indiana 2023 Regular Session

Indiana House Bill HB1202

Introduced
1/10/23  

Caption

State payments in lieu of property taxes.

Impact

The implementation of HB 1202 is expected to significantly impact county budgets by providing additional revenue sources for counties that host extensive state or federal land. These PILOT payments are explicitly designated for capital expenditures related to public safety, which could enhance local emergency services, infrastructure, and community safety initiatives. By appropriating necessary funds from the state general fund annually, the bill ensures consistent support for these payments, which could stabilize county finances and planning efforts.

Summary

House Bill 1202 establishes a framework for state payments in lieu of property taxes (PILOTs) for qualified parcels in counties where at least 19% of land is owned or leased by the state or federal government and is subject to property tax exemptions. The bill defines 'qualified parcels' and mandates that counties with such parcels receive PILOT payments. Each acre of the qualified parcel is assessed at half of the statewide agricultural land base rate value, ensuring that counties receive meaningful compensation for the tax-exempt land in their jurisdictions.

Contention

While the bill aims to provide financial relief and support to counties affected by significant state or federal land ownership, there are potential points of contention regarding the adequacy of the PILOT amounts. Opponents might argue that the assessments do not truly reflect the revenue that would otherwise be generated from property taxes, potentially leading to inadequately funded public safety measures in those counties. Additionally, the criteria for 'qualified parcels' could be scrutinized, questioning whether it is equitable and reflective of the actual impact on local governance and community resources.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1317

State payments in lieu of property taxes.

IN HB1058

State payments in lieu of property taxes.

IN SB00466

An Act Concerning Property Taxes And Payments In Lieu Of Property Taxes.

IN A5762

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

IN A1248

Includes payments in lieu of property taxes eligible as property taxes under the homestead property tax reimbursement program.

IN HB1309

Property tax payments for nonprofit hospitals.

IN HB05239

An Act Concerning Payments In Lieu Of Taxes For State Housing Authority Properties.

IN HB06356

An Act Concerning Payments In Lieu Of Taxes For State Housing Authority Properties.

IN HB1075

Property taxes.

IN HB4318

Property tax: payment in lieu of taxes; payment in lieu of taxes for renewable energy facilities; provide for. Amends secs. 9 & 9f of 1893 PA 206 (MCL 211.9 & 211.9f). TIE BAR WITH: HB 4317'23

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

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CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.