Indiana Senate Bill 275 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Enrolled on April 1 2021 - 75% progression, died in chamber
Action: 2021-04-14 - House advisors appointed: Brown T, Prescott, Porter and Hatcher
Text: Latest bill text (Engrossed) [PDF]

Property tax matters and waiver of penalties and interest. Provides that a taxpayer, upon appealing the assessment of certain commercial real property, must provide information concerning the actual construction costs for the commercial real property. Provides that if a taxpayer does not provide information concerning the actual construction costs for the commercial real property before the hearing scheduled by the county property tax assessment board of appeals (board of appeals) regarding the assessment of the commercial real property, the appeal may not be reviewed until all the information is provided. Provides that if a taxpayer has not provided all relevant and reasonably available information concerning the actual construction costs of the commercial real property under appeal within 10 days before the scheduled hearing by the board of appeals, the appeal is deemed void for that assessment year and may not be refiled or appealed. Provides that a county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for legal costs (in addition to other specified costs under current law) incurred by the county assessor in defending an appeal that is uncommon and infrequent in the normal course of defending appeals. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2021, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2021; and (2) before November 1, 2022, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2020. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

Property tax matters and waiver of penalties and interest.

Sen. Eddie Melton [D]	Sen. Travis Holdman [R]	Sen. Rick Niemeyer [R]	Sen. Jeff Raatz [R]
Sen. Lonnie Randolph [D]	Sen. Fady Qaddoura [D]	Sen. Shelli Yoder [D]	Sen. Dennis Kruse [R]
Rep. Timothy Brown [R]	Rep. Gregory Porter [D]	Rep. Cherrish Pryor [D]	Rep. Ragen Hatcher [D]

2021-04-01 - House - House - Third reading (Y: 88 N: 1 NV: 1 Abs: 10) [PASS]
2021-03-30 - House - House - Amendment #3 (Jacob) failed (Y: 4 N: 89 NV: 1 Abs: 6) [FAIL]
2021-03-24 - House - House - Committee Vote (Y: 18 N: 4 NV: 0 Abs: 1) [PASS]
2021-02-08 - Senate - Senate - Third reading (Y: 48 N: 0 NV: 0 Abs: 2) [PASS]
2021-01-26 - Senate - Senate - Committee Vote (Y: 12 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-04-14	House	House advisors appointed: Brown T, Prescott, Porter and Hatcher
2021-04-14	House	House conferees appointed: Leonard and Pryor
2021-04-13	Senate	Senate advisors appointed: Niemeyer, Randolph Lonnie M and Raatz
2021-04-13	Senate	Senate conferees appointed: Holdman and Melton
2021-04-13	Senate	Senate dissented from House amendments
2021-04-13	Senate	Motion to dissent filed
2021-04-13	Senate	Concurrence withdrawn
2021-04-12	Senate	Motion to concur filed
2021-04-01	House	Returned to the Senate with amendments
2021-04-01	House	Third reading: passed; Roll Call 340: yeas 88, nays 1
2021-03-30	House	Amendment #3 (Jacob) failed; Roll Call 322: yeas 4, nays 89
2021-03-30	House	Amendment #1 (Thompson) prevailed; voice vote
2021-03-30	House	Second reading: amended, ordered engrossed
2021-03-29	House	Representative Hatcher added as cosponsor
2021-03-25	House	Committee report: amend do pass, adopted
2021-03-02	House	First reading: referred to Committee on Ways and Means
2021-02-10	Senate	Referred to the House
2021-02-09	Senate	Senator Kruse added as coauthor
2021-02-08	Senate	Cosponsors: Representatives Porter and Pryor
2021-02-08	Senate	House sponsor: Representative Brown T
2021-02-08	Senate	Third reading: passed; Roll Call 69: yeas 48, nays 0
2021-02-04	Senate	Amendment #1 (Melton) prevailed; voice vote
2021-02-04	Senate	Second reading: amended, ordered engrossed
2021-02-02	Senate	Senators Niemeyer, Raatz, Randolph, Qaddoura, Yoder added as coauthors
2021-02-01	Senate	Senator Holdman added as second author
2021-01-28	Senate	Committee report: do pass, adopted
2021-01-11	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2021-01-11	Senate	Authored by Senator Melton

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/senate/275/details
Text	http://iga.in.gov/static-documents/8/4/0/1/8401da04/SB0275.01.INTR.pdf
Text	http://iga.in.gov/static-documents/9/5/a/9/95a99a79/SB0275.02.COMS.pdf
Text	http://iga.in.gov/static-documents/4/e/2/f/4e2f0bca/SB0275.02.COMS.pdf
Text	http://iga.in.gov/static-documents/9/5/5/0/955011e3/SB0275.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/4/1/d/c/41dcd6a0/SB0275.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/1/1/4/7/11476b42/SB0275.04.COMH.pdf
Text	http://iga.in.gov/static-documents/c/2/0/2/c2028f75/SB0275.04.COMH.pdf
Text	http://iga.in.gov/static-documents/f/d/2/2/fd22abdb/SB0275.05.ENGH.pdf
Amendment	http://iga.in.gov/static-documents/f/f/0/4/ff048205/SB0275.02.COMS.AMS001.pdf
Amendment	http://iga.in.gov/static-documents/4/8/5/5/4855141d/SB0275.02.COMS.AMS002.pdf
Amendment	http://iga.in.gov/static-documents/6/9/1/8/6918cbfb/SB0275.04.COMH.AMH001.pdf
Amendment	http://iga.in.gov/static-documents/6/f/c/b/6fcb5bf2/SB0275.04.COMH.AMH002.pdf
Amendment	http://iga.in.gov/static-documents/c/b/6/5/cb657a9e/SB0275.04.COMH.AMH003.pdf
Supplement	http://iga.in.gov/static-documents/b/5/1/1/b5113a72/SB0275.01.INTR.FN001.pdf
Supplement	http://iga.in.gov/static-documents/6/c/2/f/6c2faa1e/SB0275.01.INTR.CRS001.pdf
Supplement	http://iga.in.gov/static-documents/b/9/1/d/b91da3b3/SB0275.02.COMS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/f/3/5/b/f35b772d/SB0275.03.ENGS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/3/b/1/2/3b121fa5/SB0275.03.ENGS.FN002.pdf
Supplement	http://iga.in.gov/static-documents/a/9/9/e/a99e8f7b/SB0275.03.ENGS.CRH001.pdf
Supplement	http://iga.in.gov/static-documents/3/9/7/c/397c1656/SB0275.04.COMH.FN001.pdf
Supplement	http://iga.in.gov/static-documents/f/6/a/8/f6a8ad5d/SB0275.05.ENGH.FN001.pdf
Supplement	http://iga.in.gov/static-documents/1/9/4/4/19449acc/SB0275.05.ENGH.FN002.pdf
Supplement	http://iga.in.gov/static-documents/1/2/c/1/12c1224b/SB0275.05.ENGH.CON01.pdf
Supplement	http://iga.in.gov/static-documents/4/1/7/a/417a0373/SB0275.05.ENGH.DIS01.pdf
Roll Call	http://iga.in.gov/static-documents/9/4/a/5/94a51523/SB0275.01.INTR.01.pdf
Roll Call	http://iga.in.gov/static-documents/5/d/3/2/5d325fe6/SB0275.69_S.pdf
Roll Call	http://iga.in.gov/static-documents/1/9/8/a/198a1c50/SB0275.03.ENGS.01.pdf
Roll Call	http://iga.in.gov/static-documents/9/8/1/7/98171ff5/SB0275.322_H.pdf
Roll Call	http://iga.in.gov/static-documents/a/e/c/7/aec7e1e3/SB0275.340_H.pdf