IN HB1027

Amends P.L.288-2013, Section 75 to extend the deadline for Marion County religious organizations to file late property tax exemption applications from September 1, 2013, to September 1, 2014, for assessment dates March 1, 2011, and March 1, 2012.

Allows qualified religious ministries that acquired eligible property after March 1, 2012, or redeemed property sold for delinquent taxes in 2012 to claim retroactive exemptions and receive refunds of taxes, penalties, and interest paid.

Establishes separate provisions for youth baseball and softball associations to file late exemption applications by July 1, 2014, for assessment dates March 1, 2008, 2009, and 2010, with refunds permitted for amounts paid.

Adds provisions allowing youth baseball associations to claim late exemptions by July 1, 2014, for March 1, 2011, and March 1, 2012, assessment dates with refund eligibility.

Sets all new exemption provisions to expire July 1, 2017, and permits county auditors to distribute refunds in two equal annual installments.