Indiana Senate Bill 523 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Engrossed on January 29 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 (Amended) [PDF]

Waiver of interest and penalties. 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, 2019, 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, 2019; and (2) before May 1, 2020, 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, 2018. 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.

Waiver of interest and penalties. 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, 2019, 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, 2019; and (2) before May 1, 2020, 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, 2018. 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.

Sen. Eddie Melton [D]	Sen. Ed Charbonneau [R]	Sen. James Buck [R]	Sen. Lonnie Randolph [D]
Rep. Ragen Hatcher [D]

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]

Date	Chamber	Action
2019-02-26	House	First reading: referred to Committee on Ways and Means
2019-01-29	Senate	Referred to the House
2019-01-28	Senate	Senator Randolph added as coauthor
2019-01-28	Senate	Senator Buck added as coauthor
2019-01-28	Senate	House sponsor: Representative Hatcher
2019-01-28	Senate	Third reading: passed; Roll Call 42: yeas 48, nays 0
2019-01-24	Senate	Second reading: ordered engrossed
2019-01-22	Senate	Senator Charbonneau added as second author
2019-01-22	Senate	Committee report: amend do pass, adopted
2019-01-14	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2019-01-14	Senate	Authored by Senator Melton

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/senate/523/details
Text	http://iga.in.gov/static-documents/d/a/d/5/dad595cf/SB0523.01.INTR.pdf
Text	http://iga.in.gov/static-documents/6/7/1/c/671cbf9d/SB0523.01.INTR.pdf
Text	http://iga.in.gov/static-documents/3/f/e/e/3feec668/SB0523.02.COMS.pdf
Roll Call	http://iga.in.gov/static-documents/b/1/f/4/b1f4c6f7/SB0523.01.INTR.00.pdf
Roll Call	http://iga.in.gov/static-documents/5/a/c/6/5ac663dc/SB0523.42.pdf