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IN HB1524
Bill
Status
1/17/2019
Primary Sponsor
Philip GiaQuinta
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AI Summary
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Taxpayers may appeal to the Indiana Board of Tax Review within 45 days if more than 180 days have passed since filing a notice of appeal with the county property tax assessment board of appeals and no determination has been issued
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Parties may initiate judicial review proceedings within 45 days after the maximum time elapses for the Indiana Board of Tax Review to issue its final determination
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County assessors and county boards must make changes to assessed values and provide notice when the board acts as the assessor, including determinations on assessments changed by assessing officials
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For filings where the maximum decision time had already elapsed before July 1, 2019, the filing deadline is extended to October 1, 2019
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Effective date: July 1, 2019
Legislative Description
Property tax assessment appeals. Provides that a taxpayer may file an appeal with the Indiana board of tax review (Indiana board) within 45 days after the maximum time elapses if more than 180 days have passed since the taxpayer filed a notice of appeal with the county property tax assessment board of appeals (county board) and the county board has not issued a determination. Provides that a party may initiate a proceeding for judicial review within 45 days after the maximum time elapses for the Indiana board to give notice of its final determination. Provides that a county assessor or county board must make a change in an assessed value, including a determination by the county board of an assessment changed by an assessing official, when the county board acts as the assessor, and give notice of the change.
Last Action
First reading: referred to Committee on Ways and Means
1/17/2019