YES:
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1094 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
professional appraisal firm.
(c) The notice required by this section must include notice to the
person of the opportunity to appeal the assessed valuation under
IC 6-1.1-15-1.
(d) Notice of the opportunity to appeal the assessed valuation
required under subsection (c) must include the following:
(1) The procedure that a taxpayer must follow to appeal the
assessment or reassessment.
(2) The forms that must be filed for an appeal of the
assessment or reassessment.
(3) Notice that an appeal of the assessment or reassessment
requires evidence relevant to the true tax value of the
taxpayer's property as of the assessment date.
book, a statement that includes the following:
(1) The assessed valuation as of the assessment date in the current
calendar year of tangible property on which the person will be
liable for property taxes first due and payable in the immediately
succeeding calendar year and notice to the person of the
opportunity to appeal the assessed valuation under
IC 6-1.1-15-1(c) (before July 1, 2008) or IC 6-1.1-15-1 (after June
30, 2008).
(2) Notice of the opportunity to appeal the assessed valuation
required under subdivision (1) must include the following:
(A) 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 estimated property tax and special assessment
liability.
(B) The forms that must be filed for an appeal or a petition
described in clause (A).
(C) Notice that an appeal described in clause (A) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the
estimated taxes payable on that property.
(2) (3) The amount of property taxes for which the person will be
liable to each political subdivision on the tangible property for
taxes first due and payable in the immediately succeeding
calendar year, taking into account all factors that affect that
liability, including:
(A) the estimated budget and proposed tax rate and tax levy
formulated by the political subdivision under subsection (a);
(B) any deductions or exemptions that apply to the assessed
valuation of the tangible property;
(C) any credits that apply in the determination of the tax
liability; and
(D) the county auditor's best estimate of the effects on the tax
liability that might result from actions of:
(i) the county board of tax adjustment; or
(ii) the department of local government finance.
(3) (4) A prominently displayed notation that:
(A) the estimate under subdivision (2) (3) is based on the best
information available at the time the statement is mailed; and
(B) based on various factors, including potential actions by:
(i) the county board of tax adjustment; or
(ii) the department of local government finance;
it is possible that the tax liability as finally determined will
differ substantially from the estimate.
(4) (5) Comparative information showing the amount of property
taxes for which the person is liable to each political subdivision
on the tangible property for taxes first due and payable in the
current year. and
(5) (6) The date, time, and place at which the political subdivision
will hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(e) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(f) This subsection expires January 1, 2009. A county shall adopt
with the county budget and the department of local government finance
shall certify under section 16 of this chapter a tax rate sufficient to raise
the levy necessary to pay the following:
will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to each
taxing unit in which the property is located in the current year
and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead
credit and each deduction.
(C) 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) The forms that must be filed for an appeal or a petition
described in clause (C).
(E) Notice that an appeal described in clause (C) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the
taxes payable on that property.
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 and all property tax deductions; and
and when so amended that said bill do pass.