HB 1090-2_ Filed 02/16/2012, 08:51 Skinner

SENATE MOTION


MADAM PRESIDENT:

    I move
that Engrossed House Bill 1090 be amended to read as follows:

SOURCE: Page 24, line 30; (12)MO109009.24. -->     Page 24, between lines 30 and 31, begin a new paragraph and insert:
SOURCE: ; (12)MO109009.18. -->     "SECTION 18. [EFFECTIVE MAY 1, 2012] (a) This SECTION applies to a taxpayer notwithstanding IC 6-1.1-11 or any other law or administrative rule or provision.
    (b) This SECTION applies to an assessment date (as defined in IC 6-1.1-1-2) occurring in 2008 through 2009.
    (c) This SECTION applies only to a taxpayer that is an Indiana nonprofit corporation that serves the homeless and to land and improvements that meet all of the following conditions:
        (1) The corporation leased land and improvements that served as a homeless shelter that met the physical, emotional, academic, and spiritual needs of children, teens, adults, and families during 2008 through 2009. The corporation timely filed an application under IC 6-1.1-11 for a property tax exemption for the land and improvements and received an exemption from property taxes for the 2007, 2010, and 2011 assessment dates for the land and improvements.
        (2) The corporation did not timely file an application under IC 6-1.1-11 for a property tax exemption for the land and improvements described in subdivision (1) for the 2008 through 2009 assessment dates, and as a result the corporation's land and improvements referred to in subdivision (1) were assessed and subject to property taxation for the 2008 through 2009 assessment dates.
        (3) For the 2008 through 2009 assessment dates, the land and improvements described in subdivision (1) would have been eligible for a property tax exemption if the corporation had filed an exemption application under IC 6-1.1-11.
A taxpayer described in this subsection may, before July 1, 2012, file with the county assessor an application for property tax

exemption for the land and improvements described in subdivision (1) for the 2008 through 2009 assessment dates.
    (d) If the taxpayer demonstrates in the application filed under subsection (c) that the property that is the subject of the exemption application would have qualified for an exemption under IC 6-1.1-10-16 as owned, occupied, and used for an educational or charitable purpose if the application had been filed under IC 6-1.1-11 in a timely manner, the taxpayer is entitled to the exemptions from real property taxes or personal property taxes, or both, as claimed on the property tax exemption applications filed by the taxpayer under subsection (c) and shall pay no property taxes, penalties, or interest with respect to the exempt property.
    (e) For a taxpayer's property to be exempt under this SECTION, the taxpayer must have received for the 2007, 2010, and 2011 assessment dates an exemption from property taxes for property identified by the same parcel or key numbers or the same parcel and key numbers included on the property tax exemption applications filed by the taxpayer for those assessment dates.
    (f) An application for property tax exemption that is filed under subsection (c) is considered to be timely filed for the 2008 through 2009 assessment dates, and the county assessor shall forward the application to the county property tax assessment board of appeals for review. The board shall grant an exemption claimed for the 2008 through 2009 assessment dates if the board determines that:
        (1) the corporation's application for property tax exemption satisfies the requirements of this SECTION; and
        (2) the corporation's land and improvements were, except for the failure to timely file a property tax exemption application, otherwise eligible for the claimed exemption for the 2008 through 2009 assessment dates.
    (g) If the exemption is granted under this SECTION, the county shall issue a refund to the corporation for all taxes paid for the 2008 and 2009 assessment dates with respect to the exempt property. The county may pay the refund to the taxpayer over a two (2) year period from the date the county determines that the property qualifies for the exemption.
    (h) This SECTION expires January 1, 2013.
".
    Renumber all SECTIONS consecutively.
    (Reference is to EHB 1090 as printed February 14, 2012.)

________________________________________

Senator SKINNER


MO109009/DI 58
2012