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IN HB1352
Bill
Status
1/12/2016
Primary Sponsor
Peggy Mayfield
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AI Summary
House Bill 1352 Summary
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Allows individuals with separate principal residences from their spouse to each claim a standard homestead deduction on different properties in the same year.
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Requires individuals claiming deductions under these circumstances to file an affidavit with the county auditor containing the spouse's name, the county where the spouse claims a deduction, and a statement under penalty of perjury that they maintain separate residences and neither claims a deduction on any other property.
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Permits county auditors to require evidence of accuracy for affidavits submitted, including state income tax returns, driver's license information, and voter registration information.
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Applies to assessment dates occurring after July 1, 2016, with the provision expiring July 1, 2018.
Legislative Description
Standard deductions. Provides that an individual who maintains a separate principal place of residence from the individual's spouse may claim a standard homestead deduction regardless of whether the individual's spouse claims a deduction on a different application and each application claims a deduction for different property. Provides that an individual wishing to claim a standard homestead deduction under these circumstances must file an affidavit containing certain information with the county auditor.
Last Action
First reading: referred to Committee on Ways and Means
1/12/2016