SB 275 IN

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Passed Legislature

Provides that a taxpayer, upon appealing the assessment of certain commercial real property, must provide information concerning the actual construction costs for the commercial real property. Provides that if a taxpayer does not provide information concerning the actual construction costs for the commercial real property before the hearing scheduled by the county property tax assessment board of appeals (board of appeals) regarding the assessment of the commercial real property, the appeal may not be reviewed until all the information is provided. Provides that if a taxpayer has not provided all relevant and reasonably available information concerning the actual construction costs of the commercial real property under appeal within 10 days before the scheduled hearing by the board of appeals, the appeal is deemed void for that assessment year and may not be refiled or appealed. Provides that a county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for legal costs (in addition to other specified costs under current law) incurred by the county assessor in defending an appeal that is uncommon and infrequent in the normal course of defending appeals. 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, 2021, 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, 2021; and (2) before November 1, 2022, 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, 2020. 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.

• Eddie Melton · author
• Travis Holdman Republican · author
• Timothy Brown · sponsor

1. Jan 11, 2021 Authored by Senator Melton · upper
2. Jan 11, 2021 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 28, 2021 Committee report: do pass, adopted · upper
4. Feb 1, 2021 Senator Holdman added as second author · upper
5. Feb 2, 2021 Senators Niemeyer, Raatz, Randolph, Qaddoura, Yoder added as coauthors · upper
6. Feb 4, 2021 Amendment #1 (Melton) prevailed; voice vote · upper
7. Feb 4, 2021 Second reading: amended, ordered engrossed · upper
8. Feb 8, 2021 House sponsor: Representative Brown T · upper
9. Feb 8, 2021 Cosponsors: Representatives Porter and Pryor · upper
10. Feb 8, 2021 Third reading: passed; Roll Call 69: yeas 48, nays 0 · upper
11. Feb 9, 2021 Senator Kruse added as coauthor · upper
12. Feb 10, 2021 Referred to the House · upper
13. Mar 2, 2021 First reading: referred to Committee on Ways and Means · lower
14. Mar 25, 2021 Committee report: amend do pass, adopted · lower
15. Mar 29, 2021 Representative Hatcher added as cosponsor · lower
16. Mar 30, 2021 Amendment #1 (Thompson) prevailed; voice vote · lower
17. Mar 30, 2021 Amendment #3 (Jacob) failed; Roll Call 322: yeas 4, nays 89 · lower
18. Mar 30, 2021 Second reading: amended, ordered engrossed · lower
19. Apr 1, 2021 Third reading: passed; Roll Call 340: yeas 88, nays 1 · lower
20. Apr 1, 2021 Returned to the Senate with amendments · lower
21. Apr 12, 2021 Motion to concur filed · upper
22. Apr 13, 2021 Concurrence withdrawn · upper
23. Apr 13, 2021 Motion to dissent filed · upper
24. Apr 13, 2021 Senate dissented from House amendments · upper
25. Apr 13, 2021 Senate conferees appointed: Holdman and Melton · upper
26. Apr 13, 2021 Senate advisors appointed: Niemeyer, Randolph Lonnie M and Raatz · upper
27. Apr 14, 2021 House conferees appointed: Leonard and Pryor · lower
28. Apr 14, 2021 House advisors appointed: Brown T, Prescott, Porter and Hatcher · 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.

• Engrossed Senate Bill (H) · Mar 30, 2021 · PDF
• Introduced Senate Bill (S) · Jan 11, 2021 · PDF
• Senate Bill (S) · Jan 28, 2021 · PDF
• Engrossed Senate Bill (S) · Feb 4, 2021 · PDF
• Senate Bill (H) · Mar 25, 2021 · PDF