SB 190 IN

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Passed One Chamber

Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2022, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2022; and (2) before November 1, 2023, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2021. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

• Travis Holdman Republican · author
• Brian Buchanan Republican · author
• Ed Charbonneau Republican · author
• Timothy Brown · sponsor

1. Jan 6, 2022 Authored by Senator Holdman · upper
2. Jan 6, 2022 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 11, 2022 Committee report: do pass, adopted · upper
4. Jan 12, 2022 Senator Buchanan added as second author · upper
5. Jan 18, 2022 Second reading: ordered engrossed · upper
6. Jan 20, 2022 Third reading: passed; Roll Call 33: yeas 46, nays 0 · upper
7. Jan 20, 2022 House sponsor: Representative Brown T · upper
8. Jan 20, 2022 Senator Charbonneau added as third author · upper
9. Jan 20, 2022 Senators Niemeyer, Raatz, Qaddoura, Rogers, Melton added as coauthors · upper
10. Jan 24, 2022 Senators Buck, Becker, Bassler, Glick added as coauthors · upper
11. Jan 25, 2022 Referred to the House · upper
12. Jan 31, 2022 First reading: referred to Committee on Ways and Means · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Senate Bill (S) · Jan 11, 2022 · PDF
• Introduced Senate Bill (S) · Jan 5, 2022 · PDF