Indiana 2024 Regular Session

Indiana Senate Bill SB0051

Introduced
1/8/24  

Caption

Commercial property assessed capital expenditure program.

Impact

This proposed legislation impacts state laws concerning taxation by allowing local governments new capabilities to impose a C-PACE tax assessment. These assessments will act as liens on the commercial properties and can be financed by private entities. The intent behind this initiative is to encourage investment in sustainable infrastructure, which could ultimately lead to reduced energy use and environmental footprints across the state.

Summary

SB0051, also known as the Commercial Property Assessed Capital Expenditure Program (C-PACE), introduces a framework that allows local units such as counties and cities to implement a voluntary tax assessment aimed at financing energy efficiency, alternative energy projects, and water conservation improvements on commercial properties. This bill mandates the establishment of an assessment contract between the local government and property owners to facilitate these upgrades.

Conclusion

In summary, SB0051 aims to facilitate significant improvements in commercial property infrastructure, aligning with state goals for sustainability and energy efficiency. However, the complexities embedded in the bill concerning assessment contracts and local financial responsibilities present hurdles that will require careful navigation by both local governments and property owners.

Contention

Key points of contention around SB0051 involve the implications for local governance and financial liabilities. While the bill specifies that local units will bear no financial obligation regarding the assessment revenue, critics may express concerns about the potential for overreach in local governance and the intricacies involved in obtaining consent from existing mortgage lienholders, which could complicate the implementation for property owners seeking to upgrade their facilities.

Companion Bills

No companion bills found.

Previously Filed As

IN SB0411

Commercial property assessed clean energy program.

IN HB1515

Property tax assessment.

IN HB1441

Property tax assessments.

IN HB1369

Property tax assessment appeals.

IN SB0390

Commercial solar and wind energy ready communities.

IN HB1412

Property tax assessment appeals.

IN HB1316

IFA approval and revolving loan programs.

IN HB1401

Assessment of wind power devices.

IN HB1218

Environmental scrutiny before property transfer.

IN SB0274

Tax exempt property.

Similar Bills

HI HB2088

Relating To Financing.

HI HB2801

Relating To Commercial Property Assessed Financing.

HI SB2727

Relating To Condominiums.

FL H0927

Improvements to Real Property

HI SB3302

Relating To Green Infrastructure.

MT SB458

Revise commercial property assessed capital enhancement program laws

FL H0669

Improvements to Real Property

CA AB1158

Alcoholism or drug abuse recovery or treatment facilities: recovery residences: insurance coverage.