Indiana 2023 Regular Session

Indiana House Bill HB1369

Introduced
1/17/23  

Caption

Property tax assessment appeals.

Impact

The changes introduced by HB1369 are significant for both public utility companies and county assessors. By ensuring that public utilities pay taxes based on the department of local government finance's assessments—regardless of pending appeals—the bill seeks to stabilize local government revenues. Additionally, the bill mandates that any reassessments must be certified to county auditors if specific conditions are met, providing clarity and structure to the assessment process.

Summary

House Bill 1369 is designed to amend existing Indiana tax law, particularly relating to property tax assessment appeals. The bill proposes to replace references to the 'supreme court' with 'court of appeals' in provisions regarding the payment of taxes during pending appeals. This shift aims to streamline the appeals process, enabling taxpayers to have their cases heard more efficiently while also maintaining the integrity of the assessment process.

Contention

Openness and transparency are central to the discussions surrounding this bill. While proponents argue that the bill will improve efficiency and reliability in property tax assessments, critics express concerns over potential burdens on local assessors. The requirement that county assessors must show reasonable likelihood of success before appeals are allowed could be seen as a hindrance to their ability to challenge potentially erroneous assessments, leading to debates about local governance versus state control.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1412

Property tax assessment appeals.

IN HB1441

Property tax assessments.

IN HB1386

Property tax assessments.

IN HB1658

Residential property assessment.

IN SB0508

Property tax streamline.

IN SB0145

Property tax matters.

IN HB1075

Property taxes.

IN SB0378

Assessment of business personal property.

IN SB0119

Taxation of farm property.

IN S3967

Revises process of filing real property assessment appeals.

Similar Bills

LA HB573

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)

MI HB4979

Property tax: assessments; procedures related to appointing designated assessors; modify. Amends sec. 10g of 1893 PA 206 (MCL 211.10g).

MO SB786

Modifies provisions relating top property taxes

MO SB8

Modifies provisions relating to personal property taxes

IL SB2752

PROP TX-APPOINTED TWP ASSESSOR

MO SB6

Reduces the personal property assessment percentage

MO SB87

Reduces the assessment percentage for residential real property

MO SB184

Modifies provisions relating to tax relief for child-related expenses