Citations Affected: IC 6-1.1.
Synopsis: Property taxes in a covered county. Permits: (1) the current
owner of a homestead in LaPorte County or another covered county to
receive the deductions and credits that the current owner is eligible to
receive for a current assessment date for all assessment dates for which
delayed property taxes are due; and (2) the department of local
government finance to authorize a delay in the payment of tax bills
imposed for the March 1, 2012, or January 15, 2013, assessment date
in LaPorte County or another covered county. Applies certain property
tax procedures and policies that apply to delayed property taxes in
LaPorte County to property taxes that are due and payable in 2013,
including: (1) a right of a taxpayer to pay taxes by credit card, debit
card, bank card, or electronic transfer; (2) a discretionary authority of
the county council to authorize a 2% discount for property tax
payments made within 30 days after statements are mailed or otherwise
transmitted; (3) an exemption from tax sale for 12 months after the
payment is due; and (4) permission to file an application for a standard
deduction for a homestead within 45 days after the tax statement is
mailed or otherwise transmitted. Requires these rights to be explained
in the tax statement.
Effective: April 10, 2013 (retroactive).
January 14, 2013, read first time and referred to Committee on Ways and Means.
February 12, 2013, amended, reported _ Do Pass.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
buying under contract a homestead.
(4) "Delayed assessment date" refers to an assessment date
for which delayed property taxes are imposed.
(5) "Standard deduction" refers to a deduction under
IC 6-1.1-12-37.
(c) Subject to this section, the current owner of a homestead in
a covered county that qualifies for a deduction from the assessed
value of a homestead for a current assessment date shall be treated
as eligible for the equivalent deduction in effect for a delayed
assessment date notwithstanding that:
(1) the current owner did not reside at or own the homestead
property in the year of the delayed assessment date;
(2) the current owner qualifies for an equivalent deduction on
property other than the homestead property in the same
county or another county in the year of the delayed
assessment date;
(3) the homestead property was not used for purposes that
would have qualified for the deduction in the year of the
delayed assessment date; or
(4) the current owner or the homestead would not otherwise
have qualified for the deduction for the homestead property
in the year of the delayed assessment date.
(d) A homestead that qualifies under this section for a standard
deduction in the year of a delayed assessment date shall also be
treated as qualifying for the circuit breaker credit applicable to
homesteads under IC 6-1.1-20.6 and any other credits under
IC 6-1.1-20.4, IC 6-3.5, or another law that were available to
homesteads in the year of the delayed assessment date.
(e) For purposes of applying this section, if an individual or
entity other than the current owner was entitled to an equivalent
deduction on the homestead property in the year of the delayed
assessment date, the deduction shall be applied to the delayed
assessment date for the current owner in the amount to which the
former owner was entitled.
(f) Except as provided by rule adopted by the department of
local government finance under IC 4-22-2 or an emergency rule
adopted in the manner provided under IC 4-22-2-37.1, the county
auditor and county treasurer shall apply the deductions and credits
granted by this section to homestead property without requiring
the current owner to apply for a deduction for that delayed
assessment date. The county treasurer may apply the deductions
and credits on a provisional statement or a reconciliation
statement. If the county treasurer sends out a reconciliation
statement for the delayed property taxes due for a delayed
assessment date that does not reflect the deductions and credits, the
county treasurer shall send out a revised reconciliation statement
that reflects the deductions and credits with instructions on how to
seek a refund if the property taxes for the delayed assessment date
have been paid. For circumstances in which the department of
local government finance requires a current owner to apply for a
deduction granted by this chapter, the current owner may apply
for the deduction at any time within ninety (90) days after the later
of the date the last payment is due for the delayed property taxes
imposed for the delayed assessment date or the date the current
owner receives a revised reconciliation statement under this
subsection.
(g) The department of local government finance may adopt
rules under IC 4-22-2 to facilitate the application of this section,
including temporary rules adopted in the manner provided for the
adoption of emergency rules under IC 4-22-2-37.1.
Notwithstanding IC 4-22-2-37.1, an emergency rule adopted under
this subsection expires on the earliest of the following:
(1) The date specified in the emergency rule.
(2) The date another emergency rule or a permanent rule
supersedes, amends, or repeals the emergency rule.
(3) Two (2) years after the emergency rule is adopted.
Rules adopted under this subsection must be designed to minimize
the administrative burden on current owners that are eligible for
deductions and credits granted under this section and other
taxpayers eligible for a delayed payment date under subsection (h)
or tax relief under subsection (i).
(h) This subsection applies to current property taxes. As used in
this subsection, "current property taxes" refers to property taxes
imposed for the March 1, 2012, or January 15, 2013, assessment
date in a county that is or has been a covered county. The county
fiscal body may adopt a resolution before July 1, 2013, to request
that the department of local government finance waive the
requirements of IC 6-1.1-22-9 and IC 6-1.1-22.5-6 and any other
applicable law for current property taxes. The county fiscal body
shall certify a copy of the resolution to the county auditor, the
county treasurer, and the department of local government finance
as soon as practicable after the resolution is adopted. The
department of local government finance shall conduct a public
hearing in the county not more than thirty (30) days after receiving
a copy of the certified resolution. The department of local
government finance shall give notice of the public hearing one (1)
time in accordance with IC 5-3-1. If after the hearing the
department of local government finance determines that a delay in
the distribution of statements for and payment of current property
taxes will result in tax relief to the taxpayers of the county, the
department of local government finance shall waive the
requirements of IC 6-1.1-22-9 and IC 6-1.1-22.5-6 and any other
applicable law, as necessary, and authorize the county to issue a
single tax statement for current property taxes and any other
special assessments or amounts that would otherwise be billed on
the statement before the date specified by the department of local
government finance. The specified date may not be before
September 16, 2013. Current property taxes and any other special
assessments or amounts billed on the statement issued under this
subsection are due in one (1) payment six (6) months after the date
the statement is issued.
(i) As used in this subsection, "current property taxes" refers to
property taxes imposed for the March 1, 2012, or January 15,
2013, assessment date and special assessments due on a tax
statement issued for these property taxes in a county that was a
covered county in 2009 or 2010. Section 17 of this chapter (right to
make payments of property taxes and special assessments by credit
card, debit card, bank card, or electronic transfer; transaction
charges) and section 25 of this chapter (county council
discretionary authority to authorize a two percent (2%) tax credit
for payment within thirty (30) days) apply to current property
taxes to the same extent as if they were delayed property taxes
payable on a reconciliation statement. Notwithstanding any other
law, an owner of a homestead (as defined in IC 6-1.1-12-37) may
apply for a standard deduction as permitted under IC 6-1.1-12-37
or IC 6-1.1-12-44 from the assessed value of property determined
for the March 1, 2012, or January 15, 2013, assessment date at any
time on or before a date that is forty-five (45) days after the last
reconciliation or other tax statement for the current property taxes
is mailed or otherwise transmitted for the current property taxes.
An application filed within the time permitted under this
subsection shall be treated as a timely application for the standard
deduction. A homestead that is eligible for a standard deduction
under IC 6-1.1-12-37 for a year in which current property taxes
are imposed may not be placed on a list for tax sale for the
payment of delinquent current property taxes for at least twelve
(12) months after a due date for payment of the current property
taxes. Any overpayment of current property taxes that result after
the application of a deduction or credit granted after the payment
of the current property taxes shall be first applied without the
filing of a claim under IC 6-1.1-26. The county treasurer shall
apply the excess payment first to any delinquent property taxes
owed by the taxpayer who owned the property in the year to which
the credit or deduction applies and, second, as a credit against
property taxes for the affected property that become first due and
payable after the excess payment is determined. Property tax
statements issued for current property taxes must include a
statement in at least 10-point bold type that explains a taxpayer's
rights under subsection (h) and this subsection.
(j) An action of:
(1) a county assessor, county auditor, or county treasurer
that, before May 10, 2013, grants or applies a deduction or
credit that is authorized by this section; and
(2) a county fiscal body or the department of local
government finance taken before May 10, 2013, to carry out
this section;
is legalized and validated to the same extent as if the action had
occurred after May 9, 2013.
(k) This section shall be liberally construed by the department
of local government finance, elected officials, political subdivisions,
and the courts to provide taxpayers tax relief described in this
section.