Citations Affected: IC 6-1.1-15; IC 6-1.1-17-3.
Synopsis: Property tax assessment. Provides that a county or township
assessing official who receives a notice for review filed by a taxpayer
shall hold a preliminary informal meeting with the taxpayer to resolve
as many issues as possible. Provides that if a township assessor
determines that the township assessor has made an error in an
assessment, the township assessor shall, on the township assessor's own
initiative, correct the error. Specifies that the township assessor shall:
(1) correct the error without requiring the taxpayer to file a notice with
the county property tax assessment board of appeals requesting a
review of the township assessor's original assessment; and (2) give
notice of the correction. Provides that the township assessor may not
increase an assessment under these provisions. Provides that if a
correction results in a reduction of the amount of an assessment of a
taxpayer's property, the taxpayer is entitled to a credit on the taxpayer's
next tax installment.
Effective: Upon passage; January 1, 2008 (retroactive).
January 10, 2008, read first time and referred to Committee on Tax and Fiscal Policy.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(45) days after the date of the notice referred to in subsection (a). (b).
(c) (d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (a). (b). To obtain the review, the taxpayer
must file a notice in writing with the township assessor of the township
in which the property is subject to assessment. The right of a taxpayer
to obtain a review under this subsection for an assessment date for
which a notice of assessment is not given does not relieve an assessing
official of the duty to provide the taxpayer with the notice of
assessment as otherwise required by this article. For an assessment date
in a year before 2009, the notice must be filed on or before May 10 of
the year. For an assessment date in a year after 2008, the notice must
be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the statement mailed by
the county auditor under IC 6-1.1-17-3(b).
(d) (e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (c) (d) after the time
prescribed in subsection (c) (d) becomes effective for the next
assessment date. A change in an assessment made as a result of a
notice for review filed by a taxpayer under subsection (b) or (c) or (d)
remains in effect from the assessment date for which the change is
made until the next assessment date for which the assessment is
changed under this article.
(e) (f) The written notice filed by a taxpayer under subsection (b) or
(c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (b) or (c):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the township official or county official
referred to in subsection (a).
(f) (h) A county or township official who receives a notice for
review filed by a taxpayer under subsection (b) or (c) or (d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the
statutes, rules, and guidelines that govern the
determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after a preliminary informal
meeting under subsection (h), the official referred to in subsection
(a) shall forward to the county auditor and the county board the
results of the meeting on a form prescribed by the department of
local government finance that must be completed and signed by the
taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of
all assessment or deduction issues in the review, a statement
of:
(A) those issues; and
(B) the assessed value of the tangible property or the
amount of the deduction that results from the resolution of
those issues in the manner agreed to by the taxpayer and
the official.
(2) If the taxpayer and the official do not agree on the
resolution of all assessment or deduction issues in the review,
a statement of:
(A) the issues on which the taxpayer and the official agree;
and
(B) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form described in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the township
assessor, the county assessor, and the county auditor of the
assessment or deduction in the amount referred to in
subsection (i)(1)(B); and
(3) if the matter at issue is the assessment of tangible
property, the county board may reserve the right to change
the assessment under IC 6-1.1-13.
(g) (k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days
after the date of the notice for review filed by the taxpayer
under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection
not later than one hundred eighty (180) days after the date of the notice
for review filed by the taxpayer under subsection (b) or (c) or (d). The
county board shall, by mail, give notice of the date, time, and place
fixed for the hearing to the taxpayer and the county or township official
with whom the taxpayer filed the notice for review. The taxpayer and
the county or township official with whom the taxpayer filed the notice
for review are parties to the proceeding before the county board.
(h) Before the county board holds the hearing required under
subsection (g), the taxpayer may request a meeting by filing a written
request with the county or township official with whom the taxpayer
filed the notice for review to:
(1) attempt to resolve as many issues under review as possible;
and
(2) seek a joint recommendation for settlement of some or all of
the issues under review.
A county or township official who receives a meeting request under
this subsection before the county board hearing shall meet with the
taxpayer. The taxpayer and the county or township official shall present
a joint recommendation reached under this subsection to the county
board at the hearing required under subsection (g). The county board
may adopt or reject the recommendation in whole or in part.
(i) (l) At the hearing required under subsection (g): subsection (k):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(j) (m) The official referred to in subsection (a) may not require
the taxpayer to provide documentary evidence at a preliminary
informal meeting under subsection (h). The county board may not
require a taxpayer to file documentary evidence or summaries of
statements of testimonial evidence before the hearing required under
subsection (g). subsection (k). If the action for which a taxpayer seeks
review under this section is the assessment of tangible property, the
taxpayer is not required to have an appraisal of the property in order to
do the following:
(1) Initiate the review.
(2) Prosecute the review.
(k) Regardless of whether the county board adopts a
recommendation under subsection (h), (n) The county board shall
prepare a written decision resolving all of the issues under review. The
county board shall, by mail, give notice of its determination not later
than one hundred twenty (120) days after the hearing under subsection
(g) subsection (k) to the taxpayer, the official referred to in
subsection (a), the county assessor, and the township assessor. county
auditor.
(l) (o) If the maximum time elapses:
(1) under subsection (g) subsection (k) for the county board to
hold a hearing; or
(2) under subsection (k) subsection (n) for the county board to
give notice of its determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
the amount of any overpayment of tax that resulted from the
incorrect assessment.
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) 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:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable from
the children's psychiatric residential treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.