Engrossed Senate Bill (H)

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DIGEST

Property taxes. 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 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. Limits the increase to what each of these levies would be for 2018 if the township had imposed the maximum amount for each of these levies for 2004 and thereafter. Provides that the new maximum levies are used in the calculation of maximum levies for the following Property taxes. 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 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. Limits the increase to what each of these levies would be for 2018 if the township had imposed the maximum amount for each of these levies for 2004 and thereafter. Provides that the new maximum levies are used in the calculation of maximum levies for the following years. 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. ... View more