HOUSE BILL No. 1095
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-12-25.2.
Synopsis: Property tax deduction for mortise and tenon barn. Permits
a person to receive a 100% deduction against the assessed value of
certain mortise and tenon barns.
Effective: Upon passage.
January 5, 2011, read first time and referred to Committee on Ways and Means.
First Regular Session 117th General Assembly (2011)
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HOUSE BILL No. 1095
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-12-25.2; (11)IN1095.1.1. -->
SECTION 1. IC 6-1.1-12-25.2 IS ADDED TO THE INDIANA
CODE AS A NEW
SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 25.2. (a) The following
definitions apply throughout this section:
(1) "Eligible applicant" means:
(A) an owner of an eligible mortise and tenon barn; and
(B) a person that is buying property, including an eligible
mortise and tenon barn under a contract, that:
(i) gives the person a right to obtain title to the property
upon fulfilling the terms of the contact;
(ii) that does not permit the owner to terminate the
contract as long as the person buying the property
complies with the terms of the contract;
(iii) specifies that during the term of the contract the
person must pay the property taxes on the property; and
(iv) has been recorded with the county recorder.
(2) "Eligible mortise and tenon barn" means a barn that:
(A) was built using heavy wooden timbers, joined together
with wood pegged mortise and tenon joinery, that form an
exposed structural frame;
(B) was originally placed in service for an agricultural
purpose before 1936;
(C) has, on an assessment date, substantially the same size,
design, and construction as the original structure; and
(D) is, on an assessment date, used predominately for an
(b) An eligible applicant is entitled to a deduction against the
assessed value of the structure and foundation of an eligible
mortise and tenon barn. The deduction is equal to one hundred
percent (100%) of the assessed value of the structure and
foundation of the eligible mortise and tenon barn.
(c) An eligible applicant who desires to obtain the deduction
provided by this section must file a certified deduction application
with the auditor of the county in which the eligible mortise and
tenon barn is located. The application may be filed in person or by
mail. The application must contain the information and be in the
form prescribed by the department of local government finance. If
mailed, the mailing must be postmarked on or before the last day
(d) Subject to subsection (e) and section 45 of this chapter, the
application must be filed during the year preceding the year in
which the deduction will first be applied. Upon verification of the
application by the assessor of the township in which the property
is subject to assessment or the county assessor (if there is no
township assessor for the township), the county auditor shall allow
(e) The auditor of a county shall, in a particular year, apply the
deduction provided under this section to each person that received
the deduction in the preceding year unless the county auditor
determines that the person is no longer eligible for the deduction.
A person that receives a deduction under this section in a
particular year and that remains eligible for the deduction in the
following year is not required to file an application for the
deduction in the following year. A person that received a deduction
under this section in a particular year and that becomes ineligible
for the deduction in the following year shall notify the auditor of
the county in which the property is located of the ineligibility in the
year in which the person becomes ineligible. However, a deduction
under this section does not terminate following the removal of less
than all the joint owners of property or buyers of property under
a contract described in subsection (a), if at least one (1) of the
remaining owners or buyers continues to qualify for the deduction
under this section.
SOURCE: ; (11)IN1095.1.2. -->
SECTION 2. An emergency is declared for this act.