SB 569 Summary

• Changes interest rate calculations for property taxes and state taxes by creating a standardized rate reference in IC 6-1.1-37-14 instead of using various fixed rates (4%, 6%, 10%) throughout the code.

• Allows taxpayers to appeal disputes over interest, penalties, collection fees, clerk's costs, sheriff's costs, and collection agency fees on delinquent property taxes by filing Form 133 with the county auditor.

• Expands tax court jurisdiction to include disputes related to refunds, settlement agreements with the Department of State Revenue, and collection-related fees and penalties for state taxes.

• Prohibits the Department of State Revenue from issuing demand notices or initiating collection actions until after a taxpayer's appeal rights expire or a final tax court decision is issued (unless jeopardy assessment provisions apply).

• Requires the Department of State Revenue to use a standardized form for all refund denial notices and clarifies that federal tax modifications are not reportable until they become final and binding determinations.