Introduced House Bill (H)

Authored by

DIGEST

Property tax exemptions. Provides that an Indiana domestic nonprofit corporation that meets certain conditions may submit an exemption application before September 1, 2017, for property tax exemptions for property used as a church with respect to the 2010 through 2016 assessment dates if the property would have qualified for the exemption if an exemption application had been properly and timely filed for the property. Provides that an eligible taxpayer is entitled to a refund for any taxes, penalties, and interest paid with respect to the property, and specifies that a tax deed may not be issued for the property. Property tax exemptions. Provides that an Indiana domestic nonprofit corporation that meets certain conditions may submit an exemption application before September 1, 2017, for property tax exemptions for property used as a church with respect to the 2010 through 2016 assessment dates if the property would have qualified for the exemption if an exemption application had been properly and timely filed for the property. Provides that an eligible taxpayer is entitled to a refund for any taxes, penalties, and interest paid with respect to the property, and specifies that a tax deed may not be issued for the property.