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Indiana General Assembly
House Bill 1344


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House Bill 1344

ARCHIVE (2009)

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DIGEST OF HB1344 (Updated April 23, 2009 1:49 pm - DI 84)

Property tax administration. Requires sales disclosure forms and property tax bills to include information concerning the consequences of claiming more than one standard deduction and the procedures and deadlines for terminating a standard deduction. Establishes other filing requirements for a standard deduction that are similar to the filing requirements that applied to homestead credit applications. Specifies that tax statements must in 2010, 2011, and 2012 include a form for taxpayers to use to verify certain deductions and credits to which the taxpayers are entitled. Provides that the county auditor may, in the county auditor's discretion, terminate the deductions or credits for assessment dates after January 15, 2012, if an individual does not verify the deductions and credits before January 1, 2013. Requires the county auditor to provide notice of a proposed termination of a deduction or credit before the auditor terminates a taxpayer's deduction or credit because the taxpayer did not comply with the requirement to return the form to verify the taxpayer's deductions and credits. Provides that an applicant for a standard deduction must include either the last five digits of the applicant's Social Security number or, if the individual does not have a Social Security number, the last five digits of the individual's driver's license number or state identification card number, or of a control number that is on a document issued to the individual by the federal government and determined by the department of local government finance to be acceptable. Provides that if a county auditor terminates a deduction because the taxpayer claiming the deduction did not comply with the verification requirements before January 1, 2013, the county auditor shall reinstate the deduction if the taxpayer provides proof that the taxpayer is eligible for the deduction and is not claiming the deduction for any other property. Imposes a civil penalty of 10% of the tax due for a person who wrongly takes a standard deduction or credit. Provides that the county auditor shall prepare and send a notice of taxes due when a standard deduction is wrongly claimed. Permits a county auditor to use delinquent taxes, interest, and penalties collected in response to the termination of a standard deduction to pay for the costs of discovering erroneously granted standard deductions and for other expenses of the office of the county auditor, including the cost of verification notices on tax statements. Specifies that 1% of the total amount of the civil penalty collected from taxpayers that improperly claim the standard deduction and homestead credit shall be transferred by the county to the department of local government finance (DLGF) for use by the department in establishing and maintaining the homestead property database and, to the extent there is money remaining, for any other purposes of the department. Specifies that the adjustment in tax due (and any interest and penalties on that amount) after the termination of a standard deduction or homestead credit shall be deposited in the nonreverting fund only in the first year in which that amount is collected. Provides that money in the nonreverting fund may be spent only after appropriation by the county fiscal body. Specifies that beginning with property taxes first due and payable for assessment dates after January 15, 2009, a county may apply a standard deduction, supplemental standard deduction, or homestead credit calculated by the county's property system on a provisional bill. Specifies that if a provisional bill has been used for property tax billings for two consecutive years, the county shall apply a standard deduction, supplemental standard deduction, or homestead credit calculated by the county's property system on the provisional bill. Requires the DLGF to work with county auditors to develop procedures to determine whether a property owner that is claiming a standard deduction or homestead credit is not ineligible because the property owner's principal place of residence is outside of Indiana . Requires the commission on state tax and financing policy to study in 2011 issues related to the form for taxpayers to use to verify the deductions or credits to which taxpayers are entitled and the termination of deductions or credits under that form. Makes other changes to reconcile differences in the law related to the enactment of HEA 1001-2008 and HEA 1293-2008. Permits a county legislative body to authorize the transmission by electronic mail of property tax statements and related information. Charges the county treasurer and county auditor with the administration of the program. Requires the designation of a single electronic mail address for joint owners and entities other than individuals. If the electronic mail is not received, requires the county treasurer to mail a hard copy of the statement. Allows for automatic deductions of payments for property taxes and special assessments from any account held by a financial institution, not just from a checking account. Requires a county to distribute revenue from monthly installment property tax collections to political subdivisions in the county at the normal semiannual distribution date.
Current Status:
 Law Enacted
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