Citations Affected: IC 6-1.1-4-4.3; IC 6-1.1-22-8.1.
Synopsis: Property tax assessments and bills. Establishes a procedure
administered by the county assessor for verification by the owner of a
homestead of the physical features of the homestead that are material
to the determination of the property tax assessment. Provides that a
property tax bill must include a comparison that shows the amount the
taxpayer's current taxes would be if the property tax rate of each taxing
unit in the taxing district used to calculate the current taxes were
determined based on an assessed valuation of the taxing unit that
includes assessed valuation of exempt property and of tangible property
segregated from the tax base for tax increment financing.
Effective: Upon passage.
January 16, 2009, read first time and referred to Committee on Ways and Means.
A BILL FOR AN ACT to amend the Indiana Code concerning
(1) include the penalty on the transferor's property tax statement under IC 6-1.1-22-8.1; and
(2) if the penalty is not paid in response to the statement under subdivision (1), collect the penalty in the same manner as delinquent personal property taxes are collected under IC 6-1.1-23.
(e) If the county assessor receives a completed form mailed under subsection (b) or (c) on or before the date specified under subsection (b)(4), the county assessor shall notify the county treasurer of the eligibility of the owner of the homestead who completed and mailed the form for a payment from the county in the amount of fifty dollars ($50). The county treasurer shall make the payment, without appropriation, from the county general fund.
(f) If the county assessor receives a completed form under this section for a homestead in a township served by a township assessor, the county assessor shall forward the completed form to the township assessor.
(g) The department of local government finance shall promulgate the form referred to in subsection (b)(2).
form, subject to the approval of the state board of accounts, for the
statement under subsection (b) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes and special assessments.
(2) A breakdown showing the total property tax and special assessment liability and the amount of the taxpayer's liability that will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes and special assessments billed in the tax statement are to be used.
(5) A comparison showing any change in the assessed valuation for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and special assessment liability for the property as compared to the previous year. The information required under this subdivision must identify:
(A) the amount of the taxpayer's liability distributable to each taxing unit in which the property is located in the current year and in the previous year; and
(B) the percentage change, if any, in the amount of the taxpayer's liability distributable to each taxing unit in which the property is located from the previous year to the current year.
(7) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead credit and each deduction.
(C) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the taxpayer's property tax and special assessment liability.
(D) The forms that must be filed for an appeal or a petition described in clause (C).
The department of local government finance shall provide the explanation required by this subdivision to each county treasurer.
(8) A checklist that shows:
(A) the homestead credit and all property tax deductions; and
(B) whether the homestead credit and each property tax deduction applies in the current statement for the property
transmitted under subsection (b).
(9) A comparison that shows:
(A) the amount the taxpayer's current taxes would be if the property tax rate of each taxing unit in the taxing district in which the taxpayer's property is subject to taxation that is used to calculate the current taxes were determined based on an assessed valuation of the taxing unit that includes:
(i) the assessed valuation of all tangible property in the taxing unit that is exempt from property taxes; and
(ii) the assessed valuation of all tangible property in the taxing unit that is in an allocation area (as defined in IC 6-1.1-21.2-3) but is not part of the base assessed value (as defined in IC 6-1.1-21.2-4); and
(B) separately the effects under clause (A)(i) and (A)(ii) on the amount determined under clause (A).
(d) The county treasurer may mail or transmit the statement one (1) time each year at least fifteen (15) days before the date on which the first or only installment is due. Whenever a person's tax liability for a year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this chapter, a statement that is mailed must include the date on which the installment is due and denote the amount of money to be paid for the installment. Whenever a person's tax liability is due in two (2) installments, a statement that is mailed must contain the dates on which the first and second installments are due and denote the amount of money to be paid for each installment.
(e) All payments of property taxes and special assessments shall be made to the county treasurer. The county treasurer, when authorized by the board of county commissioners, may open temporary offices for the collection of taxes in cities and towns in the county other than the county seat.
(f) The county treasurer, county auditor, and county assessor shall cooperate to generate the information to be included in the statement under subsection (c).
(g) The information to be included in the statement under subsection (c) must be simply and clearly presented and understandable to the average individual.
(h) After December 31, 2007, a reference in a law or rule to IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated as a reference to this section.
payable after 2009.