RESOLUTION No. 2
DIGEST OF INTRODUCED RESOLUTION
Article 10 of the Constitution of the State of
Synopsis: Prohibition of property taxes on church property. Proposes
an amendment to the state constitution to exempt buildings and
personal property regularly used for religious worship from property
taxation. This proposed amendment has not been previously agreed to
by a general assembly.
Effective: This proposed amendment must be agreed to by two
consecutive general assemblies and ratified by a majority of the state's
voters voting on the question to be effective.
November 20, 2007, read first time and referred to Committee on Judiciary.
Second Regular Session 115th General Assembly (2008)
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between statutes enacted by the 2007 Regular Session of the General Assembly.
RESOLUTION No. 2
A JOINT RESOLUTION proposing an amendment to Article 10
of the Constitution of the State of Indiana concerning taxation.
Be it resolved by the General Assembly of the State of Indiana:
SOURCE: ; (08)SJ9623.1. -->
SECTION 1. The following amendment to the Constitution of the
State of Indiana is proposed and agreed to by this, the One Hundred
Fifteenth General Assembly of the State of Indiana, and is referred to
the next General Assembly for reconsideration and agreement.
SOURCE: CON 10; (08)SJ9623.2. -->
SECTION 2. ARTICLE 10, SECTION 1 OF THE CONSTITUTION
OF THE STATE OF INDIANA IS AMENDED TO READ AS
FOLLOWS: Section 1. (a)
The General Assembly shall provide, by
law, for a uniform and equal rate of property assessment and taxation
and shall prescribe regulations to secure a just valuation for taxation of
all property, both real and personal.
(b) Buildings and personal property regularly used for religious
worship are exempt from property taxation.
The General Assembly may exempt from property taxation any
property in any of the following classes:
(1) Property being used for municipal, educational, literary,
or charitable purposes.
(2) Property being used for a religious purpose that is not
otherwise exempt under subsection (b).
Tangible personal property other than property being held
as an investment.
Intangible personal property.
Tangible real property, including curtilage, used as a
principal place of residence by an:
(A) owner of the property;
(B) individual who is buying the tangible real property under
a contract; or
(C) individual who has a beneficial interest in the owner of the
tangible real property.
The General Assembly may exempt any motor vehicles,
mobile homes, airplanes, boats, trailers, or similar property, provided
that an excise tax in lieu of the property tax is substituted therefor.