Senate Enrolled Act No. 275 - Property Tax Payments

• County auditors must remove property from tax sale lists if the county treasurer and taxpayer agree to a written payment arrangement requiring full payment by the last business day before July 1 of the following year.

• Taxpayers who fail to meet agreed payment arrangements are barred from entering into another arrangement for five years following the original arrangement's expiration date.

• County fiscal bodies may adopt ordinances allowing taxpayers to pay property taxes through monthly payment plans during designated payment periods (not exceeding 12 months) either through automatic bank deductions or manual payments.

• If a county does not adopt a monthly payment plan ordinance, the county treasurer must develop and implement a plan to accept partial property tax payments and notify taxpayers of this option on tax bills.

• Taxpayers making timely monthly payments in the county treasurer-determined amounts are not considered delinquent and are exempt from penalties under IC 6-1.1-37-10; penalties apply if payments fall below required amounts by the November due date.