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IN HB1076
Bill
Status
1/4/2017
Primary Sponsor
John Bartlett
Click for details
AI Summary
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Allows Indiana domestic nonprofit corporations organized for religious purposes to file late property tax exemption applications before September 1, 2017, for church property purchased between November 30, 2010, and January 1, 2011, covering the 2010-2016 assessment dates.
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Late applications filed under this provision are considered properly and timely filed, and exemptions shall be automatically granted by county assessors and auditors without further action required.
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Qualified taxpayers are entitled to refunds of all property taxes, penalties, and interest paid for the 2010-2016 assessment dates, with refunds payable in a single installment by the county auditor.
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County auditors must remove eligible property from tax sale lists and are prohibited from issuing tax deeds for properties subject to sale due to unpaid taxes from the 2010-2016 assessment dates.
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This provision is effective retroactively to January 1, 2010, and expires July 1, 2020.
Legislative Description
Property tax exemptions. Provides that an Indiana domestic nonprofit corporation that meets certain conditions may submit an exemption application before September 1, 2017, for property tax exemptions for property used as a church with respect to the 2010 through 2016 assessment dates if the property would have qualified for the exemption if an exemption application had been properly and timely filed for the property. Provides that an eligible taxpayer is entitled to a refund for any taxes, penalties, and interest paid with respect to the property, and specifies that a tax deed may not be issued for the property.
Last Action
First reading: referred to Committee on Ways and Means
1/4/2017