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Indiana General Assembly
Senate Bill 0285


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Senate Bill 0285

ARCHIVE (2009)

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DIGEST OF SB285 (Updated April 15, 2009 7:48 pm - DI 84)

Property tax payments. Provides that an enterprise zone does not expire between December 1, 2008, and December 31, 2014, if the municipal fiscal body where the enterprise zone is located adopts a resolution requesting the enterprise zone board renew the enterprise zone for an additional five years. Limits for first two years the amount by which the assessed value of a reconstructed home may be increased for property tax purposes after being partially or totally destroyed by a disaster. Establishes notice, application, and eligibility verification procedures for standard property tax deductions, including: (1) a requirement that an applicant provide 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; and (2) a requirement that tax statements in 2010, 2011, and 2012 include a form for taxpayers to use to verify certain deductions and credits to which the taxpayers are entitled . Imposes a civil penalty of 10% of the tax due for a person who wrongly takes a standard deduction or credit. Specifies that any adjustment in tax due resulting from the termination of a standard deduction or homestead credit must be deposited in a nonreverting fund and used only after appropriation by the county fiscal body. Provides that provisional tax bills must reflect the deductions and credits for which owners are eligible under certain circumstances. Specifies that the Lake County assessor may appeal an assessment action taken by the department of local government finance for an industrial facility only after the Lake County fiscal body has approved the proposed expenditures for the appeal. Eliminates a taxpayer notice of assessed value and estimated taxes that would have been required in September each year beginning in 2010. Specifies that a county or township official assessing property has the burden of proof to show that an assessment is correct in an appeal if the assessment resulted from an annual adjustment (trending) and the assessed value of the property increased by more than five percent. Permits a county legislative body to authorize the transmission by electronic mail of property tax statements and related information. 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 to political subdivisions in the county at the normal semiannual distribution date revenue from monthly installment property tax collections. Permits sales taxes that are not collected from a purchaser of goods and become a bad debt that federal law permits the retail merchant or a member of the retail merchant's affiliated group to deduct on a federal income tax return to be deducted by the retail merchant from the sales tax deposits that the retail merchant must remit to the department of state revenue. Permits the department of local government finance to extend the period in which a person may appeal an assessment for an assessment date in 2007 in a county in which reconciling tax statement was issued in 2008.
    Current Status:
     In Conference Committee
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