Enrolled Senate Bill (S)

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). Provides that property tax appeals must be filed not later than the following: (1) For assessments before January 1, 2019, the earlier of: (A) 45 days after the date on which the notice of assessment is mailed by the county; or (B) 45 days after the date on which the tax 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). Provides that property tax appeals must be filed not later than the following: (1) For assessments before January 1, 2019, the earlier of: (A) 45 days after the date on which the notice of assessment is mailed by the county; or (B) 45 days after the date on which the tax statement is mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment. (2) For assessments after December 31, 2018, the earlier of: (A) June 15 of the assessment year, if the notice of assessment is mailed by the county before May 1 of the assessment year; or (B) June 15 of the year in which the tax statement is mailed by the county treasurer, if the notice of assessment is mailed by the county on or after May 1 of the assessment year. Provides that the last day for the county assessor to certify to the county auditor the assessed value of personal property is July 1 (rather than June 15, under current law). Provides that the last day for the county assessor to provide assessed values of real property to the county auditor is July 1 (rather than June 1, under current law). Requires the 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 a relative for specific assessment years to represent the owner concerning the appeal before the PTABOA and the DLGF (but not the Indiana board of tax review). Provides that such a relative 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. 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. Allows a taxpayer that: (1) meets certain conditions; and (2) would have been eligible for certain property tax exemptions if the exemption applications had been properly and timely filed; to retroactively claim the property tax exemptions. ... View more