Indiana Senate Bill 178 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Republican 6-2)
Status: Engrossed on January 25 2019 - 50% progression, died in committee
Action: 2019-02-26 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Engrossed) [PDF]

Property tax exemption. Provides that a person seeking a property tax exemption for property used for a charitable purpose may file an exemption application up to 30 days after the statutory deadline if the person pays a late filing fee. Requires the county auditor deposit all money collected from the late filing fee in the county's property reassessment fund. Provides that a property owner may submit a property tax exemption application before September 1, 2019, for any real and personal property: (1) for which an exemption application was filed after April 1, 2017, and before April 10, 2017; and (2) that would have been eligible for a property tax exemption if an exemption application had been properly and timely filed for the real and personal property. Specifies that if a property owner files such an exemption application, the property tax exemption shall be allowed and granted for the January 1, 2017, assessment date, and the property owner is entitled to a refund for any taxes, penalties, and interest paid with respect to the property for that assessment date.

Property tax exemption. Provides that a person seeking a property tax exemption for property used for a charitable purpose may file an exemption application up to 30 days after the statutory deadline if the person pays a late filing fee. Requires the county auditor deposit all money collected from the late filing fee in the county's property reassessment fund. Provides that a property owner may submit a property tax exemption application before September 1, 2019, for any real and personal property: (1) for which an exemption application was filed after April 1, 2017, and before April 10, 2017; and (2) that would have been eligible for a property tax exemption if an exemption application had been properly and timely filed for the real and personal property. Specifies that if a property owner files such an exemption application, the property tax exemption shall be allowed and granted for the January 1, 2017, assessment date, and the property owner is entitled to a refund for any taxes, penalties, and interest paid with respect to the property for that assessment date.

Sen. Ronnie Alting [R]	Sen. Brian Buchanan [R]	Sen. Erin Houchin [R]	Sen. Lonnie Randolph [D]
Rep. Sharon Negele [R]	Rep. Donald Lehe [R]	Rep. Timothy Brown [R]	Rep. Sheila Klinker [D]

2019-01-24 - Senate - Third reading (Y: 48 N: 0 NV: 0 Abs: 2) [PASS]
2019-01-15 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2019-02-26	House	First reading: referred to Committee on Ways and Means
2019-01-25	Senate	Referred to the House
2019-01-24	Senate	Cosponsors: Representatives Lehe, Brown, T. and Klinker
2019-01-24	Senate	House sponsor: Representative Negele
2019-01-24	Senate	Third reading: passed; Roll Call 28: yeas 48, nays 0
2019-01-22	Senate	Amendment #1 (Holdman) prevailed; voice vote
2019-01-22	Senate	Second reading: amended, ordered engrossed
2019-01-17	Senate	Senator Randolph added as coauthor
2019-01-17	Senate	Senator Houchin added as coauthor
2019-01-17	Senate	Senator Buchanan added as second author
2019-01-15	Senate	Committee report: amend do pass, adopted
2019-01-03	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2019-01-03	Senate	Authored by Senator Alting

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/senate/178/details
Text	http://iga.in.gov/static-documents/b/0/8/0/b08049d3/SB0178.01.INTR.pdf
Text	http://iga.in.gov/static-documents/1/4/c/f/14cfcf13/SB0178.01.INTR.pdf
Text	http://iga.in.gov/static-documents/9/5/c/a/95ca0804/SB0178.02.COMS.pdf
Text	http://iga.in.gov/static-documents/a/1/8/4/a184cc2a/SB0178.02.COMS.pdf
Text	http://iga.in.gov/static-documents/3/6/b/d/36bda603/SB0178.03.ENGS.pdf
Roll Call	http://iga.in.gov/static-documents/6/a/1/5/6a151ca9/SB0178.01.INTR.01.pdf
Roll Call	http://iga.in.gov/static-documents/3/b/a/b/3bab2672/SB0178.28.pdf