Engrossed Senate Bill (H)

Co-Authored by

DIGEST

Property taxation. Makes procedural changes and technical corrections to various property tax provisions in the Indiana Code that relate to property tax assessments, reviews, appeals, and refunds. Provides for the exchange of information before a hearing to be held by a county property tax assessment board of appeals (PTABOA). Requires the department of local government finance (DLGF) to prepare and make available to taxpayers a power of attorney form that allows the owner of property that is the subject of an appeal to appoint an attorney in fact to represent the owner concerning the appeal before the PTABOA and the Property taxation. Makes procedural changes and technical corrections to various property tax provisions in the Indiana Code that relate to property tax assessments, reviews, appeals, and refunds. Provides for the exchange of information before a hearing to be held by a county property tax assessment board of appeals (PTABOA). Requires the department of local government finance (DLGF) to prepare and make available to taxpayers a power of attorney form that allows the owner of property that is the subject of an appeal to appoint an attorney in fact to represent the owner concerning the appeal before the PTABOA and the DLGF (but not the Indiana board of tax review). Provides that a person that is appointed by the owner of the property is not required to be certified as a tax representative in order to represent the owner concerning the appeal. Permits, instead of requires, the county assessor to impose a penalty against a taxpayer that fails to attend a scheduled hearing by the PTABOA. Provides that Jennings Township in Fayette County may increase its maximum township unit levy and its maximum levy for fire protection and emergency services for 2018. Allows a church that meets certain conditions and that missed the applicable deadline to claim a property tax exemption for the 2011 assessment date to file an application to claim the exemption. Removes the requirement that the township firefighting fund be the exclusive fund used for providing fire protection or emergency services. ... View more