AN ACT to amend the Indiana Code concerning taxation and to make an appropriation.
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) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (c) after the time
prescribed in subsection (c) 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) 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) The written notice filed by a taxpayer under subsection (b) or (c)
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.
(f) A county or township official who receives a notice for review
filed by a taxpayer under subsection (b) or (c) shall immediately
forward the notice to the county board.
(g) 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). 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) At the hearing required under subsection (g):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment decision; and
(B) the reasons the taxpayer's contentions should be denied.
(j) 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). 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), 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) to the
taxpayer, the county assessor, and the township assessor.
(l) If the maximum time elapses:
(1) under subsection (g) for the county board to hold a hearing; or
(2) under subsection (k) 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.
taxpayer receives a notice of an exemption determination by the
county board under IC 6-1.1-11-7.
(b) The county assessor is the party to the review under this section
to defend the determination of the county board. At the time the notice
of that determination is given to the taxpayer, the taxpayer shall also be
informed in writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(c) A county assessor who dissents from the determination of an
assessment or an exemption by the county board may obtain a review
of the assessment or the exemption by the Indiana board.
(d) In order to obtain a review by the Indiana board under this
section, the party must, not later than forty-five (45) days after the date
of the notice given to the party or parties of the determination of the
county board:
(1) file a petition for review with the Indiana board; and
(2) mail a copy of the petition to the other party.
(e) The Indiana board shall prescribe the form of the petition for
review of an assessment determination or an exemption by the county
board. The Indiana board shall issue instructions for completion of the
form. The form and the instructions must be clear, simple, and
understandable to the average individual. A petition for review of such
a determination must be made on the form prescribed by the Indiana
board. The form must require the petitioner to specify the reasons why
the petitioner believes that the assessment determination or the
exemption determination by the county board is erroneous.
(f) 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.
taxing unit's maximum permissible ad valorem property tax levy for an
ensuing calendar year, the civil taxing unit shall use the assessed value
growth quotient determined in the last STEP of the following STEPS:
STEP ONE: For each of the six (6) calendar years immediately
preceding the year in which a budget is adopted under
IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana
nonfarm personal income for the calendar year by the Indiana
nonfarm personal income for the calendar year immediately
preceding that calendar year, rounding to the nearest
one-thousandth (0.001).
STEP TWO: Determine the sum of the STEP ONE results.
STEP THREE: Divide the STEP TWO result by six (6), rounding
to the nearest one-thousandth (0.001).
STEP FOUR: Determine the lesser of the following:
(A) The STEP THREE quotient.
(B) One and six-hundredths (1.06).
(c) This subsection applies only to civil taxing units in Lake County.
Notwithstanding any other provision, for property taxes first due and
payable after December 31, 2007, the assessed value growth quotient
used to determine a civil taxing unit's maximum permissible ad
valorem property tax levy under this chapter for a particular calendar
year is zero (0) one (1) unless a tax rate of one percent (1%) will be in
effect under IC 6-3.5-1.1-26 or IC 6-3.5-6-32 in Lake County for that
calendar year.
revenue equal to the estimate under this subsection.
(c) The department and the department of local government finance
shall make the calculations under subsections (a) and (b) based on the
best information available at the time the calculation is made.
(d) For purposes of calculating a tax rate under this section, the
department of local government shall round up to the nearest one-tenth
of one percent (0.1%).
credits.
(2) The additional 2007 homestead credit determined for the
taxpayer.
The department of local government finance, the department of state
revenue, and the property tax replacement fund board shall take the
actions necessary to carry out this SECTION.
(d) A county legislative body may adopt an ordinance providing
that the amount of the refund shall be applied first against any
delinquent property taxes owed in the county by the taxpayer.
(e) The county auditor shall issue a warrant for or authorize
disbursement by electronic transfer of the remainder of the refund. The
refund shall be:
(1) mailed to the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records, or to the last known
address of the most recent owner shown in the transfer book; or
(2) transmitted by written, electronic, or other means to a
mortgagee maintaining an escrow account for a person who is
liable for any property taxes or special assessments, as shown on
the tax duplicate or special assessment records.
(e) (f) In addition, the county auditor shall mail to the last known
address of each person liable for any property taxes or special
assessment on each homestead in the county, as shown on the tax
duplicate or special assessment records, or to the last known address of
the most recent owner shown in the transfer book a written explanation
of the refund. The explanation must include the amount of the refund
specified in the following statement in at least 12 point type:
"A portion of your local property taxes due in 2007 are being
refunded due to tax relief provided by the Indiana General
Assembly. Your refund is in the amount of $________ (insert
amount of refund). If you did not receive a check because you pay
your property taxes through an escrow account along with your
mortgage, your lender will receive the refund and should adjust
your payments accordingly.".
(f) (g) Any part of the amount distributed to a county under this
SECTION that is not applied or refunded as provided in this SECTION
shall be transferred to the auditor of state for deposit in the property tax
reduction trust fund.
(g) (h) This SECTION expires January 1, 2009.
apply throughout this SECTION.
(b) Subject to appropriation of money from the property tax
reduction trust fund for an additional 2008 homestead credit, the
department of local government finance shall calculate and certify to
the department of state revenue and the county auditor of each county
an additional homestead credit amount for property taxes first due and
payable in 2008. The department of local government finance shall
certify to the county auditor of each county the percentage that will
apply in each taxing district to provide the additional 2008 homestead
credit to taxpayers in the taxing district. The department of local
government finance, the department of state revenue, and the property
tax replacement fund board shall take the actions necessary to apply the
additional 2008 homestead credit under this SECTION.
(c) The additional homestead credit under this SECTION shall
be applied:
(1) before the application of any local property tax
replacement credits provided in a county under
IC 6-3.5-1.1-26(f) or IC 6-3.5-6-32(f) for property taxes first
due and payable in 2008; and
(2) before the application of any increase in the homestead
credit percentage in a county under IC 6-3.5-1.1-26(f) or
IC 6-3.5-6-32(f) for property taxes first due and payable in
2008.
(c) (d) This SECTION expires July 1, 2009.
different from the dates and amounts that applied in an
earlier issuance of tax statements by the county.
(6) Allow the issuance of reconciling property tax statements
to reconcile the payment of different amounts referred to in
subdivision (5) as compared to the amounts finally determined
to be due and payable.
(7) Waive all or part of a penalty under IC 6-1.1-37-10.
(b) The department of local government finance may take any
action listed in subsection (a) on or after the effective date of this
SECTION with respect to property taxes first due and payable in
2007 in any county.
(c) Any action taken before the effective date of this SECTION
by a unit of local government or a public official on behalf of a unit
of local government that:
(1) is in response to; and
(2) is consistent with;
an action of the department of local government finance referred
to in subsection (a) is legalized and validated.
(d) A unit of local government or a public official on behalf of
a unit of local government may take any action on or after the
effective date of this SECTION that:
(1) is in response to; and
(2) is consistent with;
an action of the department of local government finance referred
to in subsection (a) or (b).
under IC 6-1.1-12-35.5(a) to apply for a deduction or a credit
authorized by either of the following statutes for property taxes
first due and payable in 2008 is October 15, 2007:
(1) IC 6-1.1-12-33.
(2) IC 6-1.1-12-34.
(c) A person entitled to receive a credit under IC 6-1.1-20.9 for
property taxes first due and payable in 2008 under the filing of a
statement as permitted under subsection (a)(9) is entitled to the
standard deduction for that year under IC 6-1.1-12-37 in the same
amount and in the same manner that would have applied if the
person had met the deadline under IC 6-1.1-20.9-3(a) to apply for
the credit for that year.
(d) This SECTION expires January 1, 2009.
any additional county adjusted gross income tax rate adopted in
2007 under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 and
any additional county option income tax rate adopted in 2007
under IC 6-3.5-6-30, IC 6-3.5-6-31, or IC 6-3.5-6-32 takes effect as
follows:
(1) In the case of an ordinance adopted before October 1,
2007, the tax rate takes effect October 1, 2007.
(2) In the case of an ordinance adopted after September 30,
2007, and before October 16, 2007, the tax rate takes effect
November 1, 2007.
(3) In the case of an ordinance adopted after October 15,
2007, and before November 16, 2007, the tax rate takes effect
December 1, 2007.
(4) In the case of an ordinance adopted after November 15,
2007, and before January 1, 2008, the tax rate takes effect
January 1, 2008.
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