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IN HB1105
Bill
Status
1/5/2017
Primary Sponsor
Greg Beumer
Click for details
AI Summary
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Allows nonprofit corporations in Randolph County to file late property tax exemption applications for assessment dates occurring after December 31, 2013, and before January 1, 2016 (covering 2014 and 2015 assessments).
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Eligible nonprofits must own real property used for educational, literary, scientific, religious, or charitable purposes and must have failed to timely file exemption applications for those assessment dates.
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Applications must be filed before September 1, 2017, and are automatically approved without further action by county assessors or property tax assessment boards of appeals.
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County auditors must remove all penalties and interest assigned to properties that receive exemptions under this provision.
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The section expires January 1, 2020, and an emergency is declared for the act's implementation.
Legislative Description
Property tax exemption. Allows a nonprofit corporation that meets certain conditions and that missed the applicable deadline to claim a property tax exemption for the 2014 and 2015 assessment dates to file an application to claim the exemption for those assessment dates.
Last Action
First reading: referred to Committee on Ways and Means
1/5/2017