Loading chat...

IN HB1218

Bill

Status

Introduced

1/9/2018

Primary Sponsor

Vernon Smith

Click for details

Origin

House of Representatives

2018 Regular Session

AI Summary

HB 1218 Summary

  • Eliminates the preliminary informal meeting requirement in the property assessment appeal process, allowing appeals to proceed directly to a hearing before the assessing official effective January 1, 2019.

  • Establishes that for assessment purposes, the true tax value of real property means fair market value.

  • Voids 50 IAC 2.4-1 of the Indiana Administrative Code, which required real property assessments to be based on the 2011 real property assessment manual, effective January 1, 2019.

  • Requires the legislative services agency to prepare conforming amendments to the Indiana Code necessary to implement this act for introduction in the 2019 regular session.

Legislative Description

Expedited assessment appeals. Provides that the appeal process for an assessment, deduction, or other appealable item begins with a hearing before the assessing official who made the assessment. Eliminates the preliminary informal meeting with the assessing official who made the assessment. Provides that for assessment purposes the true tax value of real property is the fair market value of the property. Voids the rule of the Indiana Administrative Code that requires assessments of real property to be based on the 2011 real property assessment manual.

Last Action

First reading: referred to Committee on Ways and Means

1/9/2018

Committee Referrals

Ways and Means1/9/2018

Full Bill Text

No bill text available