SB 285-1_ Filed 04/13/2009, 10:28 Pryor
Adopted 4/14/2009
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that Engrossed Senate Bill 285 be amended to read as follows:
SOURCE: Page 2, line 17; (09)MO028512.2. -->
Page 2, between lines 17 and 18, begin a new paragraph and insert:
SOURCE: IC 6-1.1-5.5-5; (09)MO028512.2. -->
"SECTION 2. IC 6-1.1-5.5-5, AS AMENDED BY P.L.144-2008,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 5. (a) The department of local government finance
shall prescribe a sales disclosure form for use under this chapter. The
form prescribed by the department of local government finance must
include at least the following information:
(1) The key number (as defined in IC 6-1.1-1-8.5) of each parcel.
(2) With respect to each parcel, whether the entire parcel is being
conveyed.
(3) The address of each improved parcel.
(4) The date of the execution of the form.
(5) The date the property was transferred.
(6) Whether the transfer includes an interest in land or
improvements, or both.
(7) Whether the transfer includes personal property.
(8) An estimate of the value of any personal property included in
the transfer.
(9) The name, address, and telephone number of:
(A) each transferor and transferee; and
(B) the person that prepared the form.
(10) The mailing address to which the property tax bills or other
official correspondence should be sent.
(11) The ownership interest transferred.
(12) The classification of the property (as residential, commercial,
industrial, agricultural, vacant land, or other).
(13) Subject to subsection (c), the total price actually paid or
required to be paid in exchange for the conveyance, whether in
terms of money, property, a service, an agreement, or other
consideration, but excluding tax payments and payments for legal
and other services that are incidental to the conveyance.
(14) The terms of seller provided financing, such as interest rate,
points, type of loan, amount of loan, and amortization period, and
whether the borrower is personally liable for repayment of the
loan.
(15) Any family or business relationship existing between the
transferor and the transferee.
(16) A legal description of each parcel subject to the conveyance.
(17) Whether the transferee is using the form to claim the
following one (1) or more deductions under IC 6-1.1-12-44 for
property taxes first due and payable in a calendar year after 2008.
(A) One (1) or more deductions under IC 6-1.1-12-44.
(B) The homestead credit under IC 6-1.1-20.9-3.5.
(18) If the transferee uses the form to claim the homestead credit
standard deduction under IC 6-1.1-20.9-3.5, the name of any
other county and township in which the transferee of residential
real property owns or is buying residential real property.
IC 6-1.1-12-37, the information required for a standard
deduction under IC 6-1.1-12-37.
(19) Sufficient instructions and information to permit a party
to terminate a standard deduction under IC 6-1.1-12-37 on
any parcel of property on which the party or the spouse of the
party will no longer be eligible for the standard deduction
under IC 6-1.1-12-37 after the party or the party's spouse
begins to reside at the property that is the subject of the sales
disclosure form, including an explanation of the tax
consequences and applicable penalties if a party unlawfully
claims a standard deduction under IC 6-1.1-12-37.
(19) (20) Other information as required by the department of local
government finance to carry out this chapter.
If a form under this section includes the telephone number or part or
all of the Social Security number of a party, the telephone number or
the Social Security number is confidential.
(b) The instructions for completing the form described in subsection
(a) must include the information described in IC 6-1.1-12-43(c)(1).
(c) If the conveyance includes more than one (1) parcel as described
in section 3(h) of this chapter, the form:
(1) is not required to include the price referred to in subsection
(a)(13) for each of the parcels subject to the conveyance; and
(2) may state a single combined price for all of those parcels.".
SOURCE: Page 2, line 40; (09)MO028512.2. -->
Page 2, between lines 40 and 41, begin a new paragraph and insert:
SOURCE: IC 6-1.1-12-17.8; (09)MO028512.4. -->
"SECTION 4. IC 6-1.1-12-17.8, AS AMENDED BY P.L.144-2008,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 17.8. (a) An individual who receives a deduction
provided under section 1, 9, 11, 13, 14, 16,
or 17.4,
or 37 of this
chapter in a particular year and who remains eligible for the deduction
in the following year is not required to file a statement to apply for the
deduction in the following year.
However, for purposes of a
deduction under section 37 of this chapter, the county auditor may,
in the county auditor's discretion, terminate the deduction for
assessment dates after January 15, 2012, if the individual does not
comply with the requirement in IC 6-1.1-22-8.1(b)(9), as
determined by the county auditor, before January 1, 2013. Before
the county auditor terminates the deduction because the taxpayer
claiming the deduction did not comply with the requirement in
IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the county auditor
shall mail notice of the proposed termination of the deduction to:
(1) the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records; or
(2) the last known address of the most recent owner shown in
the transfer book.
(b) An individual who receives a deduction provided under section
1, 9, 11, 13, 14, 16, or 17.4 of this chapter in a particular year and who
becomes ineligible for the deduction in the following year shall notify
the auditor of the county in which the real property, mobile home, or
manufactured home for which the individual claims the deduction is
located of the individual's ineligibility in the year in which the
individual becomes ineligible.
An individual who becomes ineligible
for a deduction under section 37 of this chapter shall notify the
county auditor of the county in which the property is located in
conformity with section 37 of this chapter.
(c) The auditor of each county shall, in a particular year, apply a
deduction provided under section 1, 9, 11, 13, 14, 16,
or 17.4,
or 37 of
this chapter to each individual who received the deduction in the
preceding year unless the auditor determines that the individual is no
longer eligible for the deduction.
(d) An individual who receives a deduction provided under section
1, 9, 11, 13, 14, 16,
or 17.4,
or 37 of this chapter for property that is
jointly held with another owner in a particular year and remains eligible
for the deduction in the following year is not required to file a
statement to reapply for the deduction following the removal of the
joint owner if:
(1) the individual is the sole owner of the property following the
death of the individual's spouse;
(2) the individual is the sole owner of the property following the
death of a joint owner who was not the individual's spouse; or
(3) the individual is awarded sole ownership of the property in a
divorce decree.
However, for purposes of a deduction under section 37 of this
chapter, if the removal of the joint owner occurs before the date
that a notice described in IC 6-1.1-22-8.1(b)(9) is sent, the county
auditor may, in the county auditor's discretion, terminate the
deduction for assessment dates after January 15, 2012, if the
individual does not comply with the requirement in
IC 6-1.1-22-8.1(b)(9), as determined by the county auditor, before
January 1, 2013. Before the county auditor terminates the
deduction because the taxpayer claiming the deduction did not
comply with the requirement in IC 6-1.1-22-8.1(b)(9) before
January 1, 2013, the county auditor shall mail notice of the
proposed termination of the deduction to the last known address of
each person liable for any property taxes or special assessment, as
shown on the tax duplicate or special assessment records or the last
known address of the most recent owner shown in the transfer
book.
(e) A trust entitled to a deduction under section 9, 11, 13, 14, 16, or
17.4, or 37 of this chapter for real property owned by the trust and
occupied by an individual in accordance with section 17.9 of this
chapter is not required to file a statement to apply for the deduction, if:
(1) the individual who occupies the real property receives a
deduction provided under section 9, 11, 13, 14, 16, or 17.4, or 37
of this chapter in a particular year; and
(2) the trust remains eligible for the deduction in the following
year.
However, for purposes of a deduction under section 37 of this
chapter, the individuals that qualify the trust for a deduction must
comply with the requirement in IC 6-1.1-22-8.1(b)(9) before
January 1, 2013.
(f) A cooperative housing corporation (as defined in 26 U.S.C.
216) that is entitled to a deduction under section 37 of this chapter
in the immediately preceding calendar year for a homestead (as
defined in section 37 of this chapter) is not required to file a
statement to apply for the deduction for the current calendar year
if the cooperative housing corporation remains eligible for the
deduction for the current calendar year. However, the county
auditor may, in the county auditor's discretion, terminate the
deduction for assessment dates after January 15, 2012, if the
individual does not comply with the requirement in
IC 6-1.1-22-8.1(b)(9), as determined by the county auditor, before
January 1, 2013. Before the county auditor terminates a deduction
because the taxpayer claiming the deduction did not comply with
the requirement in IC 6-1.1-22-8.1(b)(9) before January 1, 2013,
the county auditor shall mail notice of the proposed termination of
the deduction to:
(1) the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records; or
(2) the last known address of the most recent owner shown in
the transfer book.
(g) An individual who:
(1) was eligible for a homestead credit under IC 6-1.1-20.9
(repealed) for property taxes imposed for the March 1, 2007,
or January 15, 2008, assessment date; or
(2) would have been eligible for a homestead credit under
IC 6-1.1-20.9 (repealed) for property taxes imposed for the
March 1, 2008, or January 15, 2009, assessment date if
IC 6-1.1-20.9 had not been repealed;
is not required to file a statement to apply for a deduction under
section 37 of this chapter if the individual remains eligible for the
deduction in the current year. An individual who filed for a
homestead credit under IC 6-1.1-20.9 (repealed) for an assessment
date after March 1, 2007 (if the property is real property), or after
January 1, 2008 (if the property is personal property), shall be
treated as an individual who has filed for a deduction under section
37 of this chapter. However, the county auditor may, in the county
auditor's discretion, terminate the deduction for assessment dates
after January 15, 2012, if the individual does not comply with the
requirement in IC 6-1.1-22-8.1(b)(9), as determined by the county
auditor, before January 1, 2013. Before the county auditor
terminates the deduction because the taxpayer claiming the
deduction did not comply with the requirement in
IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the county auditor
shall mail notice of the proposed termination of the deduction to
the last known address of each person liable for any property taxes
or special assessment, as shown on the tax duplicate or special
assessment records, or to the last known address of the most recent
owner shown in the transfer book.
(h) If a county auditor terminates a deduction because the
taxpayer claiming the deduction did not comply with the
requirement in IC 6-1.1-22-8.1(b)(9) before January 1, 2013, the
county auditor shall reinstate the deduction if the taxpayer
provides proof that the taxpayer is eligible for the deduction and
is not claiming the deduction for any other property.
SOURCE: IC 6-1.1-12-37; (09)MO028512.5. -->
SECTION 5. IC 6-1.1-12-37, AS AMENDED BY P.L.146-2008,
SECTION 115, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 37. (a) The following definitions
apply throughout this section:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements that an individual
uses as the individual's residence, including a house or garage.
(B) A mobile home that is not assessed as real property that an
individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real property
that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of
residence:
that:
(A)
that is located in Indiana;
(B)
the individual: that:
(i)
the individual owns;
(ii)
the individual is buying under a contract, recorded in
the county recorder's office, that provides that the individual
is to pay the property taxes on the residence;
or
(iii)
the individual is entitled to occupy as a
tenant-stockholder (as defined in 26 U.S.C. 216) of a
cooperative housing corporation (as defined in 26 U.S.C.
216);
or
(iv) is a residence described in section 17.9 of this
chapter that is owned by a trust if the individual is an
individual described in section 17.9 of this chapter; and
(C)
that consists of a dwelling and the real estate, not
exceeding one (1) acre, that immediately surrounds that
dwelling.
The term does not include property owned by a corporation,
partnership, limited liability company, or other entity not
described in this subdivision.
(b) Each year
an individual who on March 1 of a particular year or,
in the case of a mobile home that is assessed as personal property, the
immediately following January 15, either owns or is buying a
homestead under a contract, recorded in the county recorder's office,
that provides the individual is to pay property taxes on the a homestead
is
entitled to eligible for a standard deduction from the assessed value
of the homestead
for an assessment date. The deduction provided by
this section applies to property taxes first due and payable for an
assessment date only if an individual has an interest in the
homestead described in subsection (a)(2)(B) on:
(1) the assessment date; or
(2) any date in the same year after an assessment date that a
statement is filed under subsection (e) or section 44 of this
chapter, if the property consists of real property.
Subject to subsection (c), the auditor of the county shall record and
make the deduction for the
person individual or entity qualifying for
the deduction.
(c) Except as provided in section 40.5 of this chapter, the total
amount of the deduction that a person may receive under this section
for a particular year is the lesser of:
(1) sixty percent (60%) of the assessed value of the real property,
mobile home not assessed as real property, or manufactured home
not assessed as real property; or
(2) forty-five thousand dollars ($45,000).
2010,
(d) A person who has sold real property, a mobile home not assessed
as real property, or a manufactured home not assessed as real property
to another person under a contract that provides that the contract buyer
is to pay the property taxes on the real property, mobile home, or
manufactured home may not claim the deduction provided under this
section with respect to that real property, mobile home, or
manufactured home.
(e) Except as provided in sections 17.8 and 44 of this chapter
and subject to section 45 of this chapter, an individual who desires
to claim the deduction provided by this section must file a certified
statement in duplicate, on forms prescribed by the department of
local government finance, with the auditor of the county in which
the homestead is located. The statement must include:
(1) the parcel number or key number of the property and the
name of the city, town, or township in which the property is
located;
(2) the name of any other location in which the applicant or
the applicant's spouse owns, is buying, or has a beneficial
interest in residential real property;
(3) the names of:
(A) the applicant and the applicant's spouse (if any):
(i) as the names appear in the records of the United
States Social Security Administration for the purposes of
the issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign
their names on legal documents;
if the applicant is an individual; or
(B) each individual who qualifies property as a homestead
under subsection (a)(2)(B) and the individual's spouse (if
any):
(i) as the names appear in the records of the United
States Social Security Administration for the purposes of
the issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign
their names on legal documents;
if the applicant is not an individual; and
(4) either:
(A) the last five (5) digits of the applicant's Social Security
number and the last five (5) digits of the Social Security
number of the applicant's spouse (if any); or
(B) if the applicant or the applicant's spouse (if any) does
not have a Social Security number, any of the following for
that individual:
(i) The last five (5) digits of the individual's driver's
license number.
(ii) The last five (5) digits of the individual's state
identification card number.
(iii) If the individual does not have a driver's license or
a state identification card, the last five (5) digits of a
control number that is on a document issued to the
individual by the federal government and determined by
the department of local government finance to be
acceptable.
If a form or statement provided to the county auditor under this
section, IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone
number or part or all of the Social Security number of a party or
other number described in subdivision (4)(B) of a party, the
telephone number and the Social Security number or other number
described in subdivision (4)(B) that are included are confidential.
The statement may be filed in person or by mail. If the statement
is mailed, the mailing must be postmarked on or before the last day
for filing. The statement applies for that first year and any
succeeding year for which the deduction is allowed. With respect
to real property, the person must file the statement during the year
for which the person desires to obtain the deduction. With respect
to a mobile home that is not assessed as real property, the person
must file the statement during the twelve (12) months before
March 31 of the year for which the person desires to obtain the
deduction.
(f) If an individual who is receiving the deduction provided by
this section or who otherwise qualifies property for a deduction
under this section:
(1) changes the use of the individual's property so that part or
all of the property no longer qualifies for the deduction under
this section; or
(2) is no longer eligible for a deduction under this section on
another parcel of property because:
(A) the individual would otherwise receive the benefit of
more than one (1) deduction under this chapter; or
(B) the individual maintains the individual's principal
place of residence with another individual who receives a
deduction under this section;
the individual must file a certified statement with the auditor of the
county, notifying the auditor of the change of use, not more than
sixty (60) days after the date of that change. An individual who
fails to file the statement required by this subsection is liable for
any additional taxes that would have been due on the property if
the individual had filed the statement as required by this
subsection plus a civil penalty equal to ten percent (10%) of the
additional taxes due. The civil penalty imposed under this
subsection is in addition to any interest and penalties for a
delinquent payment that might otherwise be due. This amount
becomes part of the property tax liability for purposes of this
article. One-tenth (1/10) of the total amount of the civil penalty
collected under this subsection shall be transferred by the county
to the department of local government finance for use by the
department in establishing and maintaining the homestead
property data base under subsection (i) and, to the extent there is
money remaining, for any other purposes of the department.
(e) (g) The department of local government finance shall adopt rules
or guidelines concerning the application for a deduction under this
section.
(f) (h) This subsection does not apply to property in the first
year for which a deduction is claimed under this section if the sole
reason that a deduction is claimed on other property is that the
individual or married couple maintained a principal residence at
the other property on March 1 in the same year in which an
application for a deduction is filed under this section or, if the
application is for a homestead that is assessed as personal
property, on March 1 in the immediately preceding year and the
individual or married couple is moving the individual's or married
couple's principal residence to the property that is the subject of
the application. The county auditor may not grant an individual or a
married couple a deduction under this section if:
(1) the individual or married couple, for the same year, claims the
deduction on two (2) or more different applications for the
deduction; and
(2) the applications claim the deduction for different property.
(i) The department of local government finance shall provide
secure access to county auditors to a homestead property data base
that includes access to the homestead owner's name and the
numbers required from the homestead owner under subsection
(e)(4) for the sole purpose of verifying whether an owner is
wrongly claiming a deduction under this chapter or a credit under
IC 6-1.1-20.4, IC 6-1.1-20.6, or IC 6-3.5.
(j) The department of local government finance shall work with
county auditors to develop procedures to determine whether a
property owner that is claiming a standard deduction or
homestead credit is not eligible for the standard deduction or
homestead credit because the property owner's principal place of
residence is outside Indiana.
SOURCE: IC 6-1.1-12-43; (09)MO028512.6. -->
SECTION 6. IC 6-1.1-12-43, AS AMENDED BY P.L.145-2008,
SECTION 9, AND AS AMENDED BY P.L.146-2008, SECTION 120,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 43. (a) For purposes of this section:
(1) "benefit" refers to
(A) a deduction under section 1, 9, 11, 13, 14, 16, 17.4, 26, 29,
31, 33,
or 34,
37, or 37.5 of this chapter;
or
(B) the homestead credit under IC 6-1.1-20.9-2;
(2) "closing agent" means a person that closes a transaction;
(3) "customer" means an individual who obtains a loan in a
transaction; and
(4) "transaction" means a single family residential:
(A) first lien purchase money mortgage transaction; or
(B) refinancing transaction.
(b) Before closing a transaction after December 31, 2004, a closing
agent must provide to the customer the form referred to in subsection
(c).
(c) Before June 1, 2004, the department of local government finance
shall prescribe the form to be provided by closing agents to customers
under subsection (b). The department shall make the form available to
closing agents, county assessors, county auditors, and county treasurers
in hard copy and electronic form. County assessors, county auditors,
and county treasurers shall make the form available to the general
public. The form must:
(1) on one (1) side:
(A) list each benefit;
(B) list the eligibility criteria for each benefit; and
(C) indicate that a new application for a deduction under
section 1 of this chapter is required when residential real
property is refinanced;
(2) on the other side indicate:
(A) each action by and
(B) each type of documentation from
the customer required to file for each benefit;
and
(B) sufficient instructions and information to permit a
party to terminate a standard deduction under section 37
of this chapter on any property on which the party or the
spouse of the party will no longer be eligible for the
standard deduction under section 37 of this chapter after
the party or the party's spouse begins to reside at the
property that is the subject of the closing, including an
explanation of the tax consequences and applicable
penalties, if a party unlawfully claims a standard
deduction under section 37 of this chapter; and
(3) be printed in one (1) of two (2) or more colors prescribed by
the department of local government finance that distinguish the
form from other documents typically used in a closing referred to
in subsection (b).
(d) A closing agent:
(1) may reproduce the form referred to in subsection (c);
(2) in reproducing the form, must use a print color prescribed by
the department of local government finance; and
(3) is not responsible for the content of the form referred to in
subsection (c) and shall be held harmless by the department of
local government finance from any liability for the content of the
form.
(e) This subsection applies to a transaction that is closed after
December 31, 2009. In addition to providing the customer the form
described in subsection (c) before closing the transaction, a closing
agent shall do the following as soon as possible after the closing, and
within the time prescribed by the department of insurance under
IC 27-7-3-15.5:
(1) To the extent determinable, input the information described in
IC 27-7-3-15.5(c)(2) into the system maintained by the
department of insurance under IC 27-7-3-15.5.
(2) Submit the form described in IC 27-7-3-15.5(c) to the data
base described in IC 27-7-3-15.5(c)(2)(D).
(e) (f) A closing agent to which this section applies shall document
its the closing agent's compliance with this section with respect to each
transaction in the form of verification of compliance signed by the
customer.
(f) (g) Subject to IC 27-7-3-15.5(d), a closing agent is subject to a
civil penalty of twenty-five dollars ($25) for each instance in which the
closing agent fails to comply with this section with respect to a
customer. The penalty:
(1) may be enforced by the state agency that has administrative
jurisdiction over the closing agent in the same manner that the
agency enforces the payment of fees or other penalties payable to
the agency; and
(2) shall be paid into:
(A) the property tax replacement state general fund, if the
closing agent fails to comply with subsection (b); or
(B) the home ownership education account established by
IC 5-20-1-27, if the closing agent fails to comply with
subsection (e) in a transaction that is closed after December
31, 2009.
(h) A closing agent is not liable for any other damages claimed by
a customer because of:
(1) the closing agent's mere failure to provide the appropriate
document to the customer under subsection (b); or
(2) with respect to a transaction that is closed after December 31,
2009, the closing agent's failure to input the information or
submit the form described in subsection (e).
(g) (i) The state agency that has administrative jurisdiction over a
closing agent shall:
(1) examine the closing agent to determine compliance with this
section; and
(2) impose and collect penalties under subsection
(f). (g).
SOURCE: IC 6-1.1-12-44; (09)MO028512.7. -->
SECTION 7. IC 6-1.1-12-44, AS ADDED BY P.L.144-2008,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009 (RETROACTIVE)]: Sec. 44. (a) A sales disclosure
form under IC 6-1.1-5.5:
(1) that is submitted:
(A) as a paper form; or
(B) electronically;
on or before December 31 of a calendar year to the county
assessor by or on behalf of the purchaser of a homestead (as
defined in IC 6-1.1-20.9-1) section 37 of this chapter) assessed
as real property;
(2) that is accurate and complete;
(3) that is approved by the county assessor as eligible for filing
with the county auditor; and
(4) that is filed:
(A) as a paper form; or
(B) electronically;
with the county auditor by or on behalf of the purchaser;
constitutes an application for the deductions provided by sections 26,
29, 33, and 34, and 37 of this chapter with respect to property taxes
first due and payable in the calendar year that immediately succeeds
the calendar year referred to in subdivision (1).
(b) Except as provided in subsection (c), if:
(1) the county auditor receives in a calendar year a sales
disclosure form that meets the requirements of subsection (a); and
(2) the homestead for which the sales disclosure form is submitted
is otherwise eligible for a deduction referred to in subsection (a);
the county auditor shall apply the deduction to the homestead for
property taxes first due and payable in the calendar year for which the
homestead qualifies under subsection (a) and in any later year in which
the homestead remains eligible for the deduction.
(c) Subsection (b) does not apply if the county auditor, after
receiving a sales disclosure form from or on behalf of a purchaser
under subsection (a)(4), determines that the homestead is ineligible for
the deduction.".
SOURCE: Page 3, line 20; (09)MO028512.3. -->
Page 3, line 20, delete "IC 6-1.1-22-8.1(i)," and insert "
IC
6-1.1-22-8.1(h),".
Page 5, line 16, strike "This section applies only to"
Page 5, strike lines 17 through 18.
Page 5, line 19, strike "(b)".
Page 5, line 20, delete "(i)," and insert "
(h),".
Page 5, line 29, strike "(c)." and insert "
(b).".
Page 5, line 32, strike "(c)." and insert "
(b).".
Page 5, line 35, strike "(c)" and insert "
(b)".
Page 5, line 37, strike "(b)" and insert "
(a)".
Page 6, delete lines 20 through 36, begin a new line block indented
and insert:
"(7) An explanation of the following:
(A)
The Homestead
credit and credits under IC 6-1.1-20.4,
IC 6-3.5-6-13, or another law that are available in the
taxing district where the property is located.
(B) All property tax deductions
that are available in the
taxing district where the property is located.
(B) (C) The procedure and deadline for filing for
the any
available homestead
credit credits under IC 6-1.1-20.4,
IC 6-3.5-6-13, or another law and each deduction.
(C) (D) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(D) (E) The forms that must be filed for an appeal or a petition
described in clause
(C). (D).
(F) The procedure and deadline that a taxpayer must
follow and the forms that must be used if a credit or
deduction has been granted for the property and the
taxpayer is no longer eligible for the credit or deduction.
The department of local government finance shall provide the
explanation required by this subdivision to each county treasurer.
(8) A checklist that shows:
(A)
the homestead
credit credits under IC 6-1.1-20.4,
IC 6-3.5-6-13, or another law and all property tax
deductions; and
(B) whether
the each homestead credit and
each property tax
deduction applies in the current statement for the property
transmitted under subsection
(b). (a).
(9) This subdivision applies to any property for which a
deduction or credit is listed under subdivision (8) if the notice
required under this subdivision was not provided to a
taxpayer on a reconciling statement under IC 6-1.1-22.5-12.
The statement must include in 2010, 2011, and 2012 a notice
that must be returned by the taxpayer to the county auditor
with the taxpayer's verification of the items required by this
subdivision. The notice must explain the tax consequences and
applicable penalties if a taxpayer unlawfully claims a
standard deduction under IC 6-1.1-12-37 on:
(A) more than one (1) parcel of property; or
(B) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for the standard
deduction.
The notice must include a place for the taxpayer to indicate,
under penalties of perjury, for each deduction and credit
listed under subdivision (8), whether the property is eligible
for the deduction or credit listed under subdivision (8). The
notice must also include a place for each individual who
qualifies the property for a deduction or credit listed in
subdivision (8) to indicate the name of the individual and the
name of the individual's spouse (if any), as the names appear
in the records of the United States Social Security
Administration for purposes of the issuance of a Social
Security card and Social Security number (or that they use as
their legal names when they sign their names on legal
documents), and either the last five (5) digits of each
individual's Social Security number or, if an individual does
not have a Social Security number, the numbers required
from the individual under IC 6-1.1-12-37(e)(4)(B). The notice
must explain that the taxpayer must complete and return the
notice with the required information and that failure to
complete and return the notice may result in disqualification
of property for deductions and credits listed in subdivision (8),
must explain how to return the notice, and must be on a
separate form printed on paper that is a different color than
the tax statement. The notice must be prepared in the form
prescribed by the department of local government finance and
include any additional information required by the
department of local government finance. This subdivision
expires January 1, 2014.".
Page 6, line 37, strike "(d)" and insert " (c)".
Page 7, line 4, after "installment." insert " If a statement is returned
to the county treasurer as undeliverable and the forwarding order
is expired, the county treasurer shall notify the county auditor of
this fact. Upon receipt of the county treasurer's notice, the county
auditor may, at the county auditor's discretion, treat the property
as not being eligible for any deductions under IC 6-1.1-12 or any
homestead credits under IC 6-1.1-20.4 and IC 6-3.5-6-13.".
Page 7, line 5, strike "(e)" and insert " (d)".
Page 7, line 10, strike "(f)" and insert " (e)".
Page 7, line 12, strike "(c)." and insert " (b).".
Page 7, line 13, strike "(g)" and insert " (f)".
Page 7, line 14, strike "(c)" and insert " (b)".
Page 7, line 16, strike "(h)" and insert " (g)".
Page 7, line 19, delete "(i)" and insert " (h)".
Page 7, line 21, delete "(j)," and insert " (i),".
Page 7, line 28, delete "(b)(1)" and insert " (a)(1)".
Page 8, line 8, delete "(j)" and insert " (i)".
Page 8, line 9, delete "(i)" and insert " (h)".
Page 8, line 13, delete "(i)." and insert " (h).".
Page 8, line 14, delete "(k)" and insert " (j)".
Page 8, line 15, delete "(i)." and insert "
(h).".
Page 8, line 20, delete "(i)" and insert "
(h)".
Page 8, line 29, delete "(l)" and insert "
(k)".
Page 8, line 29, delete "(k)" and insert "
(j)".
Page 8, line 30, delete "(k)(2)" and insert "
(j)(2)".
Page 8, line 36, delete "(i):" and insert "
(h):".
Page 9, line 1, delete "(i)." and insert "
(h).".
Page 9, line 6, delete "(i)." and insert "
(h).".
Page 9, line 7, delete "(m)" and insert "
(l)".
Page 9, line 7, delete "(k)" and insert "
(j)".
Page 9, line 12, delete "(n)" and insert "
(m)".
Page 9, between lines 31 and 32, begin a new line block indented
and insert:
"
(5) Section 9.7 of this chapter.".
Page 9, line 42, strike "8.1(b)" and insert "
8.1".
Page 10, line 7, strike "8.1(b)" and insert "
8.1".
Page 10, line 41, delete "8.1(i)" and insert "
8.1(h)".
Page 11, line 3, delete "8.1(b)" and insert "
8.1(a)".
Page 11, line 9, delete "8.1(i)" and insert "
8.1(h)".
Page 11, line 11, delete "8.1(i)" and insert "
8.1(h)".
Page 17, line 18, delete "IC 6-1.1-22-8.1(i)," and insert "
IC
6-1.1-22-8.1(h),".
Page 17, line 20, delete "IC 6-1.1-22-8.1(i)." and insert "
IC
6-1.1-22-8.1(h).".
Page 17, between lines 20 and 21, begin a new paragraph and insert:
SOURCE: IC 6-1.1-22.5-8; (09)MO028512.13. -->
"SECTION 13. IC 6-1.1-22.5-8, AS ADDED BY P.L.1-2004,
SECTION 37, AND AS ADDED BY P.L.23-2004, SECTION 40, AND
AMENDED BY P.L.219-2007, SECTION 65, IS CORRECTED AND
AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]:
Sec. 8.
(a) A provisional statement must:
(1) be on a form approved by the state board of accounts;
(2) except as provided in emergency rules adopted under section
20 of this chapter
and subsection (b), indicate tax liability in the
amount of ninety percent (90%) of the tax liability that was
payable in the same year as the assessment date for the property
for which the provisional statement is issued;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property taxes
billed on a tax statement under
IC 6-1.1-22-8;
IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) include
the following a statement
in the following or a
substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has elected
to send provisional statements because the county did not
complete the abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in (insert year) in
each taxing district before March 16, (insert year). The statement
is due to be paid in installments on May 10 __________ (insert
date) and November 10 ________ (insert date). The statement is
based on ninety percent (90%) of your tax liability for taxes
payable in (insert year), subject to adjustment for any new
construction on your property or any damage to your property.
After the abstract of property is complete, you will receive a
reconciling statement in the amount of your actual tax liability for
taxes payable in (insert year), minus the amount you pay under
this provisional statement.";
(5) indicate liability for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8
IC 6-1.1-22-8.1 for the May first installment of property taxes in
the year in which the provisional tax statement is issued; and
(6) include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law and all property tax deductions; and
(ii) whether each homestead credit and property tax
deduction was applied in the current provisional
statement;
(B) an explanation of the procedure and deadline that a
taxpayer must follow and the forms that must be used if a
credit or deduction has been granted for the property and
the taxpayer is no longer eligible for the credit or
deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard
deduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard
deduction; and
(6) (7) include any other information the county treasurer
requires.
(b) This subsection applies to property taxes first due and
payable for assessment dates after January 15, 2009. The county
may apply a standard deduction, supplemental standard deduction,
or homestead credit calculated by the county's property system on
a provisional bill for a qualified property. If a provisional bill has
been used for property tax billings for two (2) consecutive years
and a property qualifies for a standard deduction, supplemental
standard deduction, or homestead credit for the second year a
provisional bill is used, the county shall apply the standard
deduction, supplemental standard deduction, or homestead credit
calculated by the county's property system on the provisional bill.".
SOURCE: Page 18, line 5; (09)MO028512.18. -->
Page 18, line 5, delete "IC 6-1.1-22-8.1(i)." and insert " IC
6-1.1-22-8.1(h).".
Page 19, line 32, delete "IC 6-1.1-22-8.1(i)," and insert " IC
6-1.1-22-8.1(h),".
Page 19, line 34, delete "IC 6-1.1-22-8.1(i)." and insert " IC
6-1.1-22-8.1(h).".
Page 19, between lines 34 and 35, a new paragraph and insert:
" (e) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
SOURCE: IC 6-1.1-36-17; (09)MO028512.16. -->
SECTION 16. IC 6-1.1-36-17 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2009]: Sec. 17. (a) As used in this section,
"nonreverting fund" refers to a nonreverting fund established
under subsection (c).
(b) Each county auditor who makes a determination that
property was not eligible for a standard deduction under
IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9
(repealed) in a particular year shall notify the county treasurer of
the determination. The county auditor shall issue a notice of taxes,
interest, and penalties due to the owner and include a statement
that the payment is to be made payable to the county auditor. The
notice must require full payment of the amount owed within thirty
(30) days.
(c) Each county auditor shall establish a nonreverting fund.
Upon collection of the adjustment in tax due (and any interest and
penalties on that amount) after the termination of a deduction or
credit as specified in subsection (b), the county treasurer shall
deposit that amount in the nonreverting fund. Any part of the
amount that is not collected by the due date shall be placed on the
tax duplicate for the affected property and collected in the same
manner as other property taxes. The adjustment in tax due (and
any interest and penalties on that amount) after the termination of
a deduction or credit as specified in subsection (b) shall be
deposited in the nonreverting fund only in the first year in which
that amount is collected.
(d) The amount to be deposited in the nonreverting fund
includes adjustments in the tax due as a result of the termination
of deductions or credits available only for property that satisfies
the eligibility for a standard deduction under IC 6-1.1-12-37 or a
homestead credit under IC 6-1.1-20.9 (repealed), including the
following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,
IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,
or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5
or IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be deposited
in the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated as
miscellaneous revenue. Distributions shall be made from the
nonreverting fund established under this section upon
appropriation by the county fiscal body and shall be made only for
the following purposes:
(1) Fees and other costs incurred by the county auditor to
discover property that is eligible for a standard deduction
under IC 6-1.1-12-37 or a homestead credit under
IC 6-1.1-20.9 (repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing notices
described in IC 6-1.1-22-8.1(b)(9) and checklists or notices
described in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of a
nonreverting fund, and expenditures from a reverting fund may
not be considered in establishing the budget of the office of the
county auditor or in setting property tax levies that will be used in
any part to fund the office of the county auditor.
SOURCE: IC 6-9-39-5; (09)MO028512.17. -->
SECTION 17. IC 6-9-39-5, AS AMENDED BY P.L.3-2008,
SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 5. (a) The fiscal body of a county may collect a
county option dog tax imposed under section 3 of this chapter by any
combination of the following methods:
(1) By designating one (1) or more persons in the county to
collect the tax.
(2) By requiring a person who harbors or keeps a taxable dog to
submit a complete and accurate county option dog tax return.
(3) By a method other than a method described in subdivision (1)
or (2) as determined by the fiscal body of the county.
(b) A designee under subsection (a)(1) may retain a fee from the tax
collected for each taxable dog in an amount determined by the fiscal
body not to exceed seventy-five cents ($0.75). A designee shall remit
the balance of the money collected to the county treasurer by the tenth
day of each month.
(c) If a fiscal body chooses to collect a county option dog tax
imposed under section 3 of this chapter by requiring the submission of
a county option dog tax return under subsection (a), the county
treasurer may include a county option dog tax return form with every
property tax statement that is mailed to a person under
IC 6-1.1-22-8.1(b)(1). IC 6-1.1-22-8.1(a)(1).
(d) The department of local government finance shall prescribe a
county option dog tax return form that a county may use for the
reporting of county option dog tax liability.
SOURCE: ; (09)MO028512.18. -->
SECTION 18. [EFFECTIVE JULY 1, 2009]
(a) The commission
on state tax and financing policy established under IC 2-5-3 shall
in 2011 study issues related to the notice provided under
IC 6-1.1-22-8.1(b)(9), as added by this act, and the termination of
deductions under that provision.
(b) Before November 1, 2011, the commission on state tax and
financing policy shall report findings and make recommendations
concerning the study topic described in subsection (a) in a final
report to the legislative council in an electronic format under
IC 5-14-6.
(c) This SECTION expires July 1, 2012.".
Renumber all SECTIONS consecutively.
(Reference is to ESB 285 as printed April 10, 2009.)
________________________________________
MO028512/DI 73 2009