Indiana 2024 Regular Session

Indiana House Bill HB1328

Introduced
1/10/24  
Refer
1/10/24  
Report Pass
1/25/24  
Engrossed
1/31/24  
Refer
2/5/24  
Report Pass
2/22/24  
Enrolled
3/1/24  
Passed
3/13/24  
Chaptered
3/13/24  

Caption

Department of local government finance.

Impact

The bill impacts state laws by potentially simplifying property tax deductions for homeowners, ensuring that those who qualify do not have to continuously submit applications if their statuses remain unchanged. Moreover, the legislators anticipate that these changes will lead to more efficient local government functions and potentially improve revenue stability as municipalities navigate their fiscal responsibilities under the new regulations. The changes in tax assessment processes are expected to aid in the responsibilities of county auditors, making it easier for them to manage deductions and updates effectively.

Summary

House Bill 1328 proposes amendments to the Indiana Code concerning local government finance and property tax assessments. With the aim of streamlining processes, the bill modifies the existing mechanisms for various property tax deductions and assessments, including homesteads, by allowing for certain deductions without reapplication from year to year. It also outlines the responsibilities of political subdivisions regarding property tax calculations and procedures, thereby establishing clearer guidelines for tax adjustments and assessments moving forward.

Sentiment

Overall sentiment surrounding HB 1328 appears to be positive, as it aims to alleviate some of the burdens faced by local government offices, particularly the county auditors. Supporters of the bill believe the alterations will lead to clearer guidance in property tax administration and enhance the overall efficiency and effectiveness of local governance. However, there are concerns from certain advocacy groups about the potential for new responsibilities placed upon these subdivisions, which may lead to complications if not accompanied by proper funding or guidance.

Contention

Notable points of contention include the ongoing debates regarding the balance between providing tax relief to property owners and ensuring adequate funding for local services. Some critics argue that the bill might lead to discrepancies in property tax evaluations, negatively affecting the funding available for local public services. Legislators have expressed differing views on whether the proposed changes adequately protect local revenue in the face of these new procedural adjustments, reflecting a classic tension between tax relief measures and maintaining robust public services.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1454

Department of local government finance.

IN HB1438

Publication of local government notices.

IN HB1085

Tax increment financing.

IN HB1013

Indiana department of health.

IN HB1163

Elimination of local income tax councils.

IN SB0317

Contracting and purchasing.

IN SB0419

State tax matters.

IN SB0078

Distributions of public safety income tax revenue.

IN HB1499

Various tax matters.

IN SB0325

Homestead standard deduction.

Similar Bills

IN HB1260

Department of local government finance.

IN HB1454

Department of local government finance.

IN HB1120

State and local administration.

IN SB0001

Local government finance.