RESOLUTION No. 10
DIGEST OF INTRODUCED RESOLUTION
Article 10 of the Constitution of the State of
Synopsis: Property tax. Exempts homesteads from property taxation.
This proposed amendment has not been previously agreed to by a
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.
Young R Michael
January 5, 2010, read first time and referred to Committee on Tax and Fiscal Policy.
Second Regular Session 116th General Assembly (2010)
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RESOLUTION No. 10
A JOINT RESOLUTION proposing an amendment to Article 10,
Section 1 of the Constitution of the State of Indiana.
Be it resolved by the General Assembly of the State of Indiana:
SOURCE: ; (10)SJ9613.1. -->
SECTION 1. The following amendments to the Constitution of the
State of Indiana are proposed and agreed to by this, the One Hundred
Sixteenth General Assembly of the State of Indiana, and are referred to
the next General Assembly for reconsideration and agreement.
SOURCE: CON 10; (10)SJ9613.2. -->
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.
The General Assembly may exempt from property taxation any
property in any of the following classes:
(1) Property being used for municipal, educational, literary,
scientific, religious, or charitable purposes.
(2) Tangible personal property other than property being held as
(3) Intangible personal property.
(4) (c) Tangible real property, including curtilage, is exempt from
property tax if the property is used as a principal place of residence
(A) (1) owner of the tangible property;
(B) (2) individual who is buying the tangible real property under
a contract; or
(C) (3) individual who has a beneficial interest in the owner of the
tangible real property.
(b) (d) The General Assembly may exempt any motor vehicles,
mobile homes not exempt under subsection (c), airplanes, boats,
trailers, or similar property, provided that an excise tax in lieu of the
property tax is substituted therefor.
(e) The General Assembly may impose reasonable filing
requirements for a property tax exemption, deduction, or credit.
SOURCE: ; (10)SJ9613.3. -->
SECTION 3. (a) The amendment to the Constitution of the State
of Indiana made by this joint resolution first applies to the
assessment date that occurs after the month of February in the
year that immediately follows the date that the proposed
amendment is ratified by a majority of the state's voters voting on
(b) If the voters ratify the amendments to the Constitution of the
State of Indiana proposed by this joint resolution, this SECTION
does not become a part of the Constitution of the State of Indiana.