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IN HB1612
Bill
Status
1/23/2017
Primary Sponsor
Peggy Mayfield
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AI Summary
House Bill 1612 Summary
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Amends IC 6-1.1-12-37 to allow county auditors to grant standard property tax deductions to individuals and their spouses claiming deductions on separate applications for different properties, provided an affidavit is filed.
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Requires the affidavit to include the spouse's name, county where spouse claims deduction, and statements under penalty of perjury that the couple maintains separate residences and neither has claimed multiple deductions for the same year.
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Authorizes county auditors to verify affidavit accuracy using state income tax returns, driver's license information, and voter registration records.
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Applies only to assessment dates occurring after December 31, 2017, with the effective date of January 1, 2018.
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Addresses two scenarios: when spouse's property is located outside Indiana (subsection n) and when spouse's property is in Indiana (subsection t).
Legislative Description
Standard deduction. Requires a county auditor to grant an individual a standard deduction regardless of whether the individual and the individual's spouse claim a deduction on two different applications and each application claims a deduction for different property if the individual files an affidavit with the county auditor containing certain information. Allows a county auditor to require an individual to provide evidence of the accuracy of the information contained in the affidavit.
Last Action
First reading: referred to Committee on Ways and Means
1/23/2017