IN SB0233 | 2019 | Regular Session

Status

Completed Legislative Action
Spectrum: Strong Partisan Bill (Republican 18-1)
Status: Passed on May 6 2019 - 100% progression
Action: 2019-05-06 - Public Law 273
Text: Latest bill text (Enrolled) [PDF]

Summary

Business personal property tax exemption. Provides that not later than 30 days prior to the filing date, the appropriate assessor shall provide notification to each person whose personal property is subject to assessment. Increases, from $20,000 to $40,000, the acquisition cost threshold for the business personal property tax exemption. Specifies that a taxpayer who is eligible for a personal property tax exemption must include on the taxpayer's personal property tax return: (1) information concerning whether the taxpayer's business personal property within the county is in one location or multiple locations; and (2) an address for the location of the property. Provides that the appropriate county officer designated by the county executive (rather than the assessor, under current law) is responsible for: (1) maintaining data files of the geographic information system characteristics of each parcel in the county as of each assessment date; and (2) submitting those files to the geographic information office of the office of technology. Repeals provisions in current law that allow a county council to impose a local service fee on each person that has exempt business personal property because the business personal property does not exceed the acquisition threshold. Removes outdated provisions.

Tracking Information

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Title

Business personal property tax exemption. Provides that not later than 30 days prior to the filing date, the appropriate assessor shall provide notification to each person whose personal property is subject to assessment. Increases, from $20,000 to $40,000, the acquisition cost threshold for the business personal property tax exemption. Specifies that a taxpayer who is eligible for a personal property tax exemption must include on the taxpayer's personal property tax return: (1) information concerning whether the taxpayer's business personal property within the county is in one location or multiple locations; and (2) an address for the location of the property. Provides that the appropriate county officer designated by the county executive (rather than the assessor, under current law) is responsible for: (1) maintaining data files of the geographic information system characteristics of each parcel in the county as of each assessment date; and (2) submitting those files to the geographic information office of the office of technology. Repeals provisions in current law that allow a county council to impose a local service fee on each person that has exempt business personal property because the business personal property does not exceed the acquisition threshold. Removes outdated provisions.

Sponsors


Roll Calls

2019-04-23 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 68 N: 25 NV: 1 Abs: 6) [PASS]
2019-04-23 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 39 N: 9 NV: 1 Abs: 1) [PASS]
2019-04-02 - House - House - Third reading (Y: 79 N: 15 NV: 0 Abs: 6) [PASS]
2019-03-27 - House - House - Committee Vote (Y: 16 N: 7 NV: 0 Abs: 1) [PASS]
2019-01-28 - Senate - Third reading (Y: 48 N: 0 NV: 0 Abs: 2) [PASS]
2019-01-22 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2019-05-06SenatePublic Law 273
2019-05-05SenateSigned by the Governor
2019-04-30SenateSigned by the President of the Senate
2019-04-29HouseSigned by the Speaker
2019-04-24SenateSigned by the President Pro Tempore
2019-04-23HouseRules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 609: yeas 69, nays 24
2019-04-23SenateRules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 582: yeas 39, nays 9
2019-04-23SenateCCR # 1 filed in the Senate
2019-04-23HouseCCR # 1 filed in the House
2019-04-23HouseRepresentative Cherry added as conferee
2019-04-23HouseRepresentative Porter removed as conferee
2019-04-23HouseRepresentative Cherry removed as advisor
2019-04-22SenateSenator Holdman added as conferee
2019-04-22SenateSenator Stoops removed as conferee
2019-04-22SenateSenator Holdman removed as advisor
2019-04-11HouseHouse advisors appointed: Thompson, Cherry, Harris and Klinker
2019-04-11HouseHouse conferees appointed: Speedy and Porter
2019-04-11SenateSenate advisors appointed: Garten, Taylor G, Holdman and Ford J.D.
2019-04-11SenateSenate conferees appointed: Freeman and Stoops
2019-04-11SenateSenate dissented from House amendments
2019-04-10SenateMotion to dissent filed
2019-04-03HouseReturned to the Senate with amendments
2019-04-02HouseThird reading: passed; Roll Call 393: yeas 79, nays 15
2019-04-01HouseAmendment #1 (Mayfield) prevailed; voice vote
2019-04-01HouseAmendment #4 (Porter) ruled out of order
2019-04-01HouseAmendment #2 (Porter) ruled out of order
2019-04-01HouseSecond reading: amended, ordered engrossed
2019-03-28HouseCommittee report: amend do pass, adopted
2019-03-11HouseRepresentatives Cherry and Judy added as cosponsors
2019-02-26HouseFirst reading: referred to Committee on Ways and Means
2019-01-29SenateReferred to the House
2019-01-28SenateSenators Spartz, Crane, Kruse, Leising, Zay added as coauthors
2019-01-28SenateSenator Raatz added as coauthor
2019-01-28SenateHouse sponsor: Representative Speedy
2019-01-28SenateThird reading: passed; Roll Call 38: yeas 48, nays 0
2019-01-24SenateSenators Bassler and Perfect added as coauthors
2019-01-24SenateSenator Buck added as coauthor
2019-01-24SenateAmendment #1 (Freeman) prevailed; voice vote
2019-01-24SenateSecond reading: amended, ordered engrossed
2019-01-22SenateSenators Messmer, Buchanan, Charbonneau, Niezgodski added as coauthors
2019-01-22SenateSenator Holdman added as third author
2019-01-22SenateCommittee report: amend do pass, adopted
2019-01-14SenateSenator Garten added as second author
2019-01-03SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2019-01-03SenateAuthored by Senator Freeman

Indiana State Sources

TypeSource
Summaryhttps://iga.in.gov/legislative/2019/bills/senate/233/details
Texthttp://iga.in.gov/static-documents/3/4/c/8/34c8df51/SB0233.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/7/2/5/7/72576468/SB0233.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/2/6/2/7/26278799/SB0233.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/a/8/b/5/a8b5cda9/SB0233.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/4/4/e/5/44e524a5/SB0233.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/2/9/f/f/29ffdd20/SB0233.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/f/d/6/c/fd6c296e/SB0233.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/b/9/d/0/b9d010cb/SB0233.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/e/1/4/4/e1440ee1/SB0233.05.ENGH.pdf
Texthttp://iga.in.gov/static-documents/f/6/6/c/f66ce347/SB0233.05.ENGH.pdf
Texthttp://iga.in.gov/static-documents/7/4/a/4/74a4f402/SB0233.06.ENRH.pdf
Roll Callhttp://iga.in.gov/static-documents/1/4/8/d/148d7119/SB0233.01.INTR.03.pdf
Roll Callhttp://iga.in.gov/static-documents/1/5/0/2/1502d35a/SB0233.38.pdf
Roll Callhttp://iga.in.gov/static-documents/0/1/a/6/01a6a74b/SB0233.03.ENGS.01.pdf
Roll Callhttp://iga.in.gov/static-documents/b/1/c/7/b1c7590c/SB0233.393.pdf
Roll Callhttp://iga.in.gov/static-documents/9/7/f/b/97fb2157/SB0233.582.pdf
Roll Callhttp://iga.in.gov/static-documents/e/a/c/5/eac5deca/SB0233.609.pdf

Bill Comments

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