Bill Text: IN HB1195 | 2012 | Regular Session | Enrolled
Bill Title: Property taxes.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Enrolled - Dead) 2012-03-19 - Signed by the Governor [HB1195 Detail]
Download: Indiana-2012-HB1195-Enrolled.html
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
(1) have resided in the county for at least one (1) year before the election, as provided in Article 6, Section 4 of the Constitution of the State of Indiana;
(2) own real property located in the county upon taking office; and
(3) fulfill the requirements of subsections (b) through (d), as applicable.
(b) A candidate for the office of county assessor who runs in an election after June 30, 2008, must have attained the certification of a level two assessor-appraiser under IC 6-1.1-35.5.
(c) A candidate for the office of county assessor who:
(1) did not hold the office of county assessor on January 1, 2012; and
(2) runs in an election after January 1, 2012;
must have attained the certification of a level three assessor-appraiser under IC 6-1.1-35.5.
(d) A candidate for the office of county assessor who:
(1) held the office of county assessor on January 1, 2012; and
(2) runs in an election after January 1, 2016;
must have attained the certification of a level three assessor-appraiser under IC 6-1.1-35.5.
SECTION 2. IC 6-1.1-4-39, AS AMENDED BY P.L.146-2008, SECTION 85, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) and (e), the true tax value of real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more and that has more than four (4) rental units is the lowest valuation determined by applying each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation together with estimates of the losses in value that have taken place due to wear and tear, design and plan, or neighborhood influences.
(2) Sales comparison approach, using data for generally comparable property.
(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.
(b) The gross rent multiplier method is the preferred method of valuing:
(1) real property that has at least one (1) and not more than four (4) rental units; and
(2) mobile homes assessed under IC 6-1.1-7.
(c) A township assessor (if any) or the county assessor is not required to appraise real property referred to in subsection (a) using the three (3) appraisal approaches listed in subsection (a) if the assessor and the taxpayer agree before notice of the assessment is given to the taxpayer under section 22 of this chapter to the determination of the true tax value of the property by the assessor using one (1) of those appraisal approaches.
(d) To carry out this section, the department of local government finance may adopt rules for assessors to use in gathering and processing information for the application of the income capitalization method and the gross rent multiplier method. If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary
information to the assessor not later than the March 1 assessment
date. However, the taxpayer is not prejudiced in any way and is not
restricted in pursuing an appeal, if the data is not submitted by
March 1. A taxpayer must verify under penalties for perjury any
information provided to the township or county assessor for use in the
application of either method. All information related to earnings,
income, profits, losses, or expenditures that is provided to the
assessor under this section is confidential under IC 6-1.1-35-9 to
the same extent as information related to earnings, income, profits,
losses, or expenditures of personal property is confidential under
IC 6-1.1-35-9.
(e) The true tax value of low income rental property (as defined in
section 41 of this chapter) is not determined under subsection (a). The
assessment method prescribed in section 41 of this chapter is the
exclusive method for assessment of that property. This subsection does
not impede any rights to appeal an assessment.
SECTION 3. IC 6-1.1-13-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 1. The powers granted
to each county property tax assessment board of appeals under this
chapter apply only to the tangible property assessments made with
respect to the last preceding assessment date. Before a county property
tax assessment board of appeals changes any valuation or adds any
tangible property and the value of it to a return or the assessment rolls
under this chapter, the board shall give prior notice by mail to the
taxpayer. The notice must state a time when and place where the
taxpayer may appear before the board. The time stated in the notice
must be at least ten (10) thirty (30) days after the date the notice is
mailed.
SECTION 4. IC 6-1.1-15-1, AS AMENDED BY P.L.172-2011,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 1. (a) A taxpayer may obtain a review by the
county board of a county or township official's action with respect to
either or both of the following:
(1) The assessment of the taxpayer's tangible property.
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice of an action referred to in subsection (a) is given to the taxpayer, the taxpayer shall also be informed in writing of:
(1) the opportunity for a review under this section, including a preliminary informal meeting under subsection (h)(2) with the county or township official referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain a review under this section.
(c) In order to obtain a review of an assessment or deduction effective for the assessment date to which the notice referred to in subsection (b) applies, the taxpayer must file a notice in writing with the county or township official referred to in subsection (a) not later than forty-five (45) days after the date of the notice referred to in subsection (b).
(d) A taxpayer may obtain a review by the county board of the assessment of the taxpayer's tangible property effective for an assessment date for which a notice of assessment is not given as described in subsection (b). To obtain the review, the taxpayer must file a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. The right of a taxpayer to obtain a review under this subsection for an assessment date for which a notice of assessment is not given does not relieve an assessing official of the duty to provide the taxpayer with the notice of assessment as otherwise required by this article. The notice to obtain a review must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the tax statement mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment.
(e) A change in an assessment made as a result of a notice for review filed by a taxpayer under subsection (d) after the time prescribed in subsection (d) becomes effective for the next assessment date. A change in an assessment made as a result of a notice for review filed by a taxpayer under subsection (c) or (d) remains in effect from the assessment date for which the change is made until the next assessment date for which the assessment is changed under this article.
(f) The written notice filed by a taxpayer under subsection (c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary informal meeting with the official referred to in subsection (a).
(h) A county or township official who receives a notice for review filed by a taxpayer under subsection (c) or (d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or deduction was determined;
(D) providing to the taxpayer information about the statutes, rules, and guidelines that govern the determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary meeting, the official referred to in subsection (a) shall forward to the county auditor and the county board the results of the conference on a form prescribed by the department of local government finance that must be completed and signed by the taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of all assessment or deduction issues in the review, a statement of:
(A) those issues; and
(B) the assessed value of the tangible property or the amount of the deduction that results from the resolution of those issues in the manner agreed to by the taxpayer and the official.
(2) If the taxpayer and the official do not agree on the resolution of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official agree; and
(ii) the issues on which the taxpayer and the official disagree.
(j) If the county board receives a form referred to in subsection (i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give notice to the taxpayer, the county board, the county assessor, and the county auditor of the assessment or deduction in the amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible property, the county board may reserve the right to change the assessment under IC 6-1.1-13.
(k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in subsection (i) not later than one hundred twenty (120) days after the date of the notice for review filed by the taxpayer under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection not later than one hundred eighty (180) days after the date of that notice. The county board shall, by mail, give at least thirty (30) days notice of the date, time, and place fixed for the hearing to the taxpayer and the county or township official with whom the taxpayer filed the notice for review. The taxpayer and the county or township official with whom the taxpayer filed the notice for review are parties to the proceeding before the county board. A taxpayer may request a continuance of the hearing by filing, at least twenty (20) days before the hearing date, a request for continuance with the board and the county or township official with evidence supporting a just cause for the continuance. The board shall, not later than ten (10) days after the date the request for a continuance is filed, either find that the taxpayer has demonstrated a just cause for a continuance and grant the taxpayer the continuance, or deny the continuance. A taxpayer may request that the board take action without the taxpayer being present and that the board make a decision based on the evidence already submitted to the board by filing, at least eight (8) days before the hearing date, a request with the board and the county or township official. A taxpayer may withdraw a petition by filing, at least eight (8) days before the hearing date, a notice of withdrawal with the board and the county or township official.
(l) At the hearing required under subsection (k):
(1) the taxpayer may present the taxpayer's reasons for disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
A penalty of fifty dollars ($50) shall be assessed against the taxpayer if the taxpayer or representative fails to appear at the hearing and, under subsection (k), the taxpayer's request for continuance is denied, or the taxpayer's request for continuance, request for the board to take action without the taxpayer being present, or withdrawal is not timely filed. A taxpayer may appeal the assessment of the penalty to the Indiana board or directly to the tax court.
(m) The official referred to in subsection (a) may not require the taxpayer to provide documentary evidence at the preliminary informal meeting under subsection (h). The county board may not require a taxpayer to file documentary evidence or summaries of statements of testimonial evidence before the hearing required under subsection (k). If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(n) The county board shall prepare a written decision resolving all of the issues under review. The county board shall, by mail, give notice of its determination not later than one hundred twenty (120) days after the hearing under subsection (k) to the taxpayer, the official referred to in subsection (a), the county assessor, and the county auditor.
(o) If the maximum time elapses:
(1) under subsection (k) for the county board to hold a hearing; or
(2) under subsection (n) for the county board to give notice of its determination;
the taxpayer may initiate a proceeding for review before the Indiana board by taking the action required by section 3 of this chapter at any time after the maximum time elapses.
SECTION 5. IC 6-1.1-15-18 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 18. (a) This section applies to an appeal to which this chapter applies, including any review by the board of tax review or the tax court.
(b) This section applies to any proceeding pending or commenced after June 30, 2012.
(c) To accurately determine market-value-in-use, a taxpayer or
an assessing official may:
(1) in a proceeding concerning residential property, introduce
evidence of the assessments of comparable properties located
in the same taxing district or within two (2) miles of a
boundary of the taxing district; and
(2) in a proceeding concerning property that is not residential
property, introduce evidence of the assessments of any
relevant, comparable property.
However, in a proceeding described in subdivision (2), preference
shall be given to comparable properties that are located in the
same taxing district or within two (2) miles of a boundary of the
taxing district. The determination of whether properties are
comparable shall be made using generally accepted appraisal and
assessment practices.
SECTION 6. IC 6-1.1-35.5-4.5, AS ADDED BY P.L.219-2007,
SECTION 76, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 4.5. (a) The department of local government
finance shall:
(1) administer a program for level three assessor-appraiser
certifications; and
(2) design a curriculum for level three assessor-appraiser
certification candidates that:
(A) consists of specifies educational criteria for acceptable
tested courses offered by:
(i) nationally recognized assessing organizations; and
(ii) postsecondary educational institutions; or
(iii) other education delivery organizations;
in each subject matter area of the curriculum; and
(B) requires superior knowledge of assessment administration
and property valuation concepts; and
(3) carry out a program to approve courses that meet the
requirements of the curriculum described in subdivision (2)
and approve course sponsors that provide these courses.
Only an approved sponsor may offer a course that meets the
curriculum requirements for level three assessor-appraiser
certification candidates. The department shall establish procedures
and requirements for courses and course sponsors that permit the
department to verify that sponsors and courses meet the standards
established by the department and that candidates comply with
these standards. The department shall maintain a list of approved
sponsors and approved courses that meet the criteria for the level
three assessor-appraiser certification curriculum designed under
subsection (a)(2).
(b) The department of local government finance may adopt rules
under IC 4-22-2 to implement this section. The department of local
government may adopt temporary rules in the manner provided
for the adoption of emergency rules in IC 4-22-2-37.1 to carry out
a program to approve courses that meet the requirements of the
curriculum described in subdivision (2) and approve course
sponsors that provide these courses. A temporary rule adopted
under this subsection expires on the earliest of the following:
(1) The date specified in the temporary rule.
(2) The date that another temporary rule or rule adopted
under IC 4-22-2 supersedes or repeals the temporary rule.
(3) January 1, 2014.
SECTION 7. IC 6-1.1-37-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 11. (a) If a taxpayer is
entitled to a property tax refund or credit because an assessment is
decreased, the taxpayer shall also be paid, or credited with, interest on
the excess taxes that he the taxpayer paid at the rate of four percent
(4%) per annum. However, in the case of an assessment that is
decreased by the Indiana board or the Indiana tax court, the
taxpayer is not entitled to the greater of five hundred dollars
($500) or twenty percent (20%) of the interest to which the
taxpayer would otherwise be entitled on the excess taxes unless the
taxpayer affirms, under penalty of perjury, that substantive
evidence supporting the taxpayer's position had been:
(1) presented by the taxpayer to the assessor before; or
(2) introduced by the taxpayer at;
the hearing held by the county property tax assessment board of
appeals. An appraisal may not be required by the county property
tax assessment board of appeals or the assessor in a proceeding
before the county property tax assessment board of appeals or in
a preliminary informal meeting under IC 6-1.1-15-1(h)(2).
(b) For purposes of this section and except as provided in subsection
(c), the interest shall be computed from the date on which the taxes
were paid or due, whichever is later, to the date of the refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a refund
or credit does not make a written request for the refund or credit to the
county auditor within forty-five (45) days after the final determination
of the county property tax assessment board of appeals, the state board
of tax commissioners, the department of local government finance, the
Indiana board, or the tax court that entitles the taxpayer to the refund
or credit. In the case of a taxpayer described in this subsection, the
interest shall be computed from the date on which the taxes were paid
or due to the date that is forty-five (45) days after the final
determination of the county property tax assessment board of appeals,
the state board of tax commissioners, the department of local
government finance, the Indiana board of tax review, or the Indiana tax
court. In any event, a property tax refund or credit must be issued not
later than ninety (90) days after the request is received.
SECTION 8. [EFFECTIVE UPON PASSAGE] (a) This SECTION
applies to a taxpayer, notwithstanding IC 6-1.1-3, IC 6-1.1-11,
IC 6-1.1-17, IC 6-1.1-37, 50 IAC 4.2, 50 IAC 16, or any other
statute or administrative rule.
(b) This SECTION applies to assessment dates (as defined in
IC 6-1.1-1-2) occurring in 2008 and 2009.
(c) This SECTION applies only to a taxpayer that is an Indiana
nonprofit corporation that serves the homeless and to land and
improvements that meet all of the following conditions:
(1) The corporation leased land and improvements that
served as a homeless shelter that met the physical, emotional,
academic, and spiritual needs of children, teens, adults, and
families during 2008 and 2009. The corporation timely filed
an application under IC 6-1.1-11 for a property tax exemption
for the land and improvements and received an exemption
from property taxes for the 2007, 2010, and 2011 assessment
dates for the land and improvements.
(2) The corporation did not timely file an application under
IC 6-1.1-11 for a property tax exemption for the land and
improvements described in subdivision (1) for the 2008 and
2009 assessment dates, and as a result the corporation's land
and improvements referred to in subdivision (1) were assessed
and subject to property taxation for the 2008 and 2009
assessment dates.
(3) For the 2008 and 2009 assessment dates, the land and
improvements described in subdivision (1) would have been
eligible for a property tax exemption if the corporation had
filed an exemption application under IC 6-1.1-11.
(d) Notwithstanding any other law, a taxpayer, after March 31,
2012, but before October 1, 2012, may file or refile in person or in
any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along
with any supporting documents, schedules, or attachments,
claiming an exemption from real property taxes or personal
property taxes, or both under IC 6-1.1-10, for any assessment
date described in subsection (b); and
(2) a personal property tax return, along with any supporting
documents, schedules, or attachments, relating to any
personal property under IC 6-1.1-10, for any assessment date
for which an exemption is claimed on a Form 136 property
tax exemption application that is filed under this subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the property that is subject to the exemption would
have qualified for an exemption under IC 6-1.1-10, if the
application had been filed under IC 6-1.1-11 in a timely manner:
(1) the taxpayer is entitled to the exemptions from real
property taxes or personal property taxes, or both, as claimed
on the property tax exemption applications filed or refiled by
the taxpayer under subsection (d);
(2) the taxpayer is not required to pay any property taxes,
penalties, or interest with respect to the exempt property;
(3) any liens imposed on the property for property taxes,
penalties, or interest that would otherwise be due for the
affected assessment dates are released; and
(4) notwithstanding the filing deadlines for a claim in
IC 6-1.1-26, the taxpayer is eligible for a refund of any
property taxes, penalties, or interest paid for the affected
assessment dates, if the taxpayer files a claim under
IC 6-1.1-26.
(g) If the exemption is granted under this SECTION, the county
shall issue a refund to the corporation for all taxes paid for the
2008 and 2009 assessment dates with respect to the exempt
property. The county may pay the refund to the taxpayer in two (2)
equal installments over a two (2) year period from the date the
county determines that the property qualifies for the exemption.
(h) This SECTION expires January 1, 2015.
SECTION 9. [EFFECTIVE UPON PASSAGE] (a) This SECTION
applies to a taxpayer, notwithstanding IC 6-1.1-3, IC 6-1.1-11,
IC 6-1.1-17, IC 6-1.1-37, 50 IAC 4.2, 50 IAC 16, or any other
statute or administrative rule.
(b) This SECTION applies to an assessment date (as defined in
IC 6-1.1-1-2) occurring in 2011.
(c) This SECTION applies only to a taxpayer and property that
meet all of the following conditions:
(1) The taxpayer is a church.
(2) The taxpayer's primary property is located at 611 West
Berry Street, Fort Wayne, Indiana, and is exempt from
property taxation.
(3) The taxpayer received two (2) parcels of property by gift
as of March 15, 2011 ("gifted properties").
(4) Notwithstanding that the date the taxpayer became the
owner of the gifted properties was after the March 1, 2011,
assessment date, for the 2011 assessment date, the taxpayer
would have been eligible for a property tax exemption if the
taxpayer had been the owner on March 1, 2011, and had
owned, occupied, and used the gifted properties for a religious
or charitable purpose consistent with the taxpayer's primary
property located at 611 West Berry Street, Fort Wayne,
Indiana.
(d) Notwithstanding any other law, a taxpayer, after March 31,
2012, but before October 1, 2012, may file or refile in person or in
any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along
with any supporting documents, schedules, or attachments,
claiming an exemption from real property taxes or personal
property taxes, or both under IC 6-1.1-10, for any assessment
date described in subsection (b), notwithstanding the date of
ownership of the gifted properties by the taxpayer; and
(2) a personal property tax return, along with any supporting
documents, schedules, or attachments, relating to any
personal property under IC 6-1.1-10, for any assessment date
for which an exemption is claimed on a Form 136 property
tax exemption application that is filed under this subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the gifted properties that are subject to the exemption
would have qualified for an exemption under IC 6-1.1-10, if the
taxpayer had owned the gifted properties and had filed an
application under IC 6-1.1-11 in a timely manner:
(1) the taxpayer is entitled to the exemptions from real
property taxes or personal property taxes, or both, as claimed
on the property tax exemption applications filed or refiled by
the taxpayer under subsection (d), notwithstanding the
taxpayer's date of ownership of the gifted properties;
(2) the taxpayer is not required to pay any property taxes,
penalties, or interest with respect to the exempt property;
(3) any liens imposed on the property for property taxes,
penalties, or interest that would otherwise be due for the
affected assessment dates are released; and
(4) notwithstanding the filing deadlines for a claim in
IC 6-1.1-26, the taxpayer is eligible for a refund of any
property taxes, penalties, or interest paid for the affected
assessment dates, if the taxpayer files a claim under
IC 6-1.1-26.
(g) If the exemption is granted under this SECTION, the county
shall issue a refund to the taxpayer for all taxes paid for the 2011
assessment date with respect to the exempt property.
(h) This SECTION expires January 1, 2013.
SECTION 10. [EFFECTIVE UPON PASSAGE] (a) This
SECTION applies to a taxpayer, notwithstanding IC 6-1.1-3,
IC 6-1.1-11, IC 6-1.1-17, IC 6-1.1-37, 50 IAC 4.2, 50 IAC 16, or any
other statute or administrative rule.
(b) This SECTION applies to assessment dates (as defined in
IC 6-1.1-1-2) occurring in 2009 and 2010.
(c) This SECTION applies only to a taxpayer that is an Indiana
nonprofit corporation that is a foundation supporting the
preservation of and education related to the Ford automobile that
first used the V-8 engine and to land and improvements that meet
all of the following conditions:
(1) The corporation timely filed an application under
IC 6-1.1-11 for a property tax exemption for the land and
improvements owned, used, and occupied by the corporation
for the foundation's purpose and received an exemption from
property taxes for the 2011 and 2012 assessment dates.
(2) The corporation did not timely file an application under
IC 6-1.1-11 for a property tax exemption for the land and
improvements described in subdivision (1) for the 2009 and
2010 assessment dates, and as a result the corporation's land
and improvements referred to in subdivision (1) were assessed
and subject to property taxation for the 2009 and 2010
assessment dates.
(3) For the 2009 and 2010 assessment dates, the land and
improvements described in subdivision (1) would have been
eligible for a property tax exemption if the corporation had
filed an exemption application under IC 6-1.1-11.
(d) Notwithstanding any other law, a taxpayer, after March 31,
2012, but before October 1, 2012, may file or refile in person or in
any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along
with any supporting documents, schedules, or attachments,
claiming an exemption from real property taxes or personal
property taxes, or both under IC 6-1.1-10, for any assessment
date described in subsection (b); and
(2) a personal property tax return, along with any supporting
documents, schedules, or attachments, relating to any
personal property under IC 6-1.1-10, for any assessment date
for which an exemption is claimed on a Form 136 property
tax exemption application that is filed under this subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the property that is subject to the exemption would
have qualified for an exemption under IC 6-1.1-10, if the
application had been filed under IC 6-1.1-11 in a timely manner:
(1) the taxpayer is entitled to the exemptions from real
property taxes or personal property taxes, or both, as claimed
on the property tax exemption applications filed or refiled by
the taxpayer under subsection (d);
(2) the taxpayer is not required to pay any property taxes,
penalties, or interest with respect to the exempt property;
(3) any liens imposed on the property for property taxes,
penalties, or interest that would otherwise be due for the
affected assessment dates are released; and
(4) notwithstanding the filing deadlines for a claim in
IC 6-1.1-26, the taxpayer is eligible for a refund of any
property taxes, penalties, or interest paid for the affected
assessment dates, if the taxpayer files a claim under
IC 6-1.1-26.
(g) If the exemption is granted under this SECTION, the county
shall issue a refund to the corporation for all taxes paid for the
2009 and 2010 assessment dates with respect to the exempt
property. The county may pay the refund to the taxpayer in two (2)
equal installments over a two (2) year period from the date the
county determines that the property qualifies for the exemption.
(h) This SECTION expires January 1, 2013.
SECTION 11. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies to a taxpayer, notwithstanding IC 6-1.1-3, IC 6-1.1-11, IC 6-1.1-17, IC 6-1.1-37, 50 IAC 4.2, 50 IAC 16, or any other statute or administrative rule.
(b) This section applies to assessment dates (as defined in IC 6-1.1-1-2) occurring in 2009 through 2011.
(c) As used in this SECTION, "taxpayer" refers to an Indiana nonprofit corporation, trust, or other entity that is exempt from Indiana adjusted gross income taxes under IC 6-3-2-2.8(1) and that owns real or personal property, or both, located at one (1) of the following parcels or street addresses in Marion County:
(1) Parcel 1025784 at 3145 North Meridian Street.
(2) Parcels 1054687, 1011724, 1024353, 1060216, and 1092651 at 1544 Columbia Avenue.
(3) Parcel 1009407 at 2455 Dr. Martin Luther King Jr. Street.
(4) 8604 Allisonville Road.
(d) Notwithstanding any other law, a taxpayer, after March 31, 2012, but before October 1, 2012, may file or refile in person or in any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes or personal property taxes, or both under IC 6-1.1-10, for any assessment date described in subsection (b); and
(2) a personal property tax return, along with any supporting documents, schedules, or attachments, relating to any personal property under IC 6-1.1-10, for any assessment date for which an exemption is claimed on a Form 136 property tax exemption application that is filed under this subsection.
(e) Any property tax exemption application or personal property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other means that the property that is subject to the exemption would have qualified for an exemption under IC 6-1.1-10, if the application had been filed under IC 6-1.1-11 in a timely manner:
(1) the taxpayer is entitled to the exemptions from real property taxes or personal property taxes, or both, as claimed on the property tax exemption applications filed or refiled by the taxpayer under subsection (d);
(2) the taxpayer is not required to pay any property taxes, penalties, or interest with respect to the exempt property;
(3) any liens imposed on the property for property taxes, penalties, or interest that would otherwise be due for the affected assessment dates are released; and
(4) notwithstanding the filing deadlines for a claim in IC 6-1.1-26, the taxpayer is eligible for a refund of any property taxes, penalties, or interest paid for the affected assessment dates, if the taxpayer files a claim under IC 6-1.1-26.
(g) If the exemption is granted under this SECTION, the county shall issue a refund to the taxpayer for all taxes paid for the 2009 through 2011 assessment dates with respect to the exempt property. The county may pay the refund to the taxpayer in three (3) equal installments over a three (3) year period from the date the county determines that the property qualifies for the exemption.
(h) This SECTION expires January 1, 2016.
SECTION 12. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies to a taxpayer, notwithstanding IC 6-1.1-3, IC 6-1.1-11, IC 6-1.1-17, IC 6-1.1-37, 50 IAC 4.2, 50 IAC 16, or any other statute or administrative rule.
(b) This section applies to assessment dates (as defined in IC 6-1.1-1-2) occurring in 2010 and 2011.
(c) As used in this SECTION, "taxpayer" refers to an Indiana nonprofit corporation, trust, or other entity that is exempt from Indiana adjusted gross income taxes under IC 6-3-2-2.8(1) and that owns real or personal property, or both, located at 2201 East 54th Street (Parcel 8047974) in Marion County.
(d) Notwithstanding any other law, a taxpayer, after March 31, 2012, but before October 1, 2012, may file or refile in person or in any other manner consistent with IC 6-1.1-36-1.5:
(1) a Form 136 property tax exemption application, along with any supporting documents, schedules, or attachments, claiming an exemption from real property taxes or personal property taxes, or both under IC 6-1.1-10, for any assessment date described in subsection (b); and
(2) a personal property tax return, along with any supporting documents, schedules, or attachments, relating to any personal property under IC 6-1.1-10, for any assessment date for which an exemption is claimed on a Form 136 property tax exemption application that is filed under this subsection.
(e) Any property tax exemption application or personal
property tax return filed or refiled under subsection (d):
(1) is, subject to this SECTION, allowed; and
(2) is considered to have been timely filed.
(f) If the taxpayer demonstrates in the application or by other
means that the property that is subject to the exemption would
have qualified for an exemption under IC 6-1.1-10, if the
application had been filed under IC 6-1.1-11 in a timely manner:
(1) the taxpayer is entitled to the exemptions from real
property taxes or personal property taxes, or both, as claimed
on the property tax exemption applications filed or refiled by
the taxpayer under subsection (d);
(2) the taxpayer is not required to pay any property taxes,
penalties, or interest with respect to the exempt property;
(3) any liens imposed on the property for property taxes,
penalties, or interest that would otherwise be due for the
affected assessment dates are released; and
(4) notwithstanding the filing deadlines for a claim in
IC 6-1.1-26, the taxpayer is eligible for a refund of any
property taxes, penalties, or interest paid for the affected
assessment dates, if the taxpayer files a claim under
IC 6-1.1-26.
(g) If the exemption is granted under this SECTION, the county
shall issue a refund to the taxpayer for all taxes paid for the 2010
and 2011 assessment dates with respect to the exempt property.
The county may pay the refund to the taxpayer in two (2) equal
installments over a two (2) year period from the date the county
determines that the property qualifies for the exemption.
(h) This SECTION expires January 1, 2015.
SECTION 13. An emergency is declared for this act.
HEA 1195
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