HB 1260 IN

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Became Law

Specifies provisions for federal economic stimulus funds. Provides that, unless specifically granted authority by a statute passed by the general assembly, the state lottery commission and Indiana gaming commission shall not, independently or by public-private partnership, operate or authorize the use or operation of particular games and sales over the Internet. Specifies certain exceptions. Provides that certain churches and religious societies are not required to file a personal property tax return. Provides that a county assessor shall provide electronic access to property record cards on the county's official Internet web site. Repeals the mortgage deduction for assessments beginning January 1, 2023. Increases the homestead deduction from $45,000 to $48,000 for assessments beginning January 1, 2023. Provides that with regard to a rehabilitation or redevelopment project in an economic revitalization area within an excluded city, that when the designating body: (1) receives a formal request for a tax abatement or incentive; or (2) issues an offer letter for a tax abatement or incentive; the designating body must provide written notice to the excluded city. Requires a local assessor to notify the department of local government finance (DLGF) of all new fixed property owned or used by a public utility company that the local assessor will begin assessing and the date on which the assessments will begin. Requires the DLGF to notify a company if any of the company's property that was previously assessed by the DLGF will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township. Provides that the county assessor may exempt designated infrastructure development zone broadband assets, including assets located in a designated infrastructure development zone of a centrally assessed telephone company or cable company. Provides that the authority of a property tax assessment board of appeals (county board) is not limited to review the ongoing eligibility of a property for an exemption. Provides timing clarifications for property tax deductions for taxpayers who are over age 65 or who are disabled veterans, and for the over age 65 circuit breaker credit. Provides that the assessor shall provide a report to the county auditor describing any physical improvements to the property. Increases the maximum assessed value of the real property for an individual at least 65 years of age to be eligible for a deduction from $200,000 to $240,000. Defines the term "taxpayer" for purposes of the procedures for review and appeal of assessments and corrections of errors. Modifies the burden of proof standard in an appeal to provide that an assessment as last determined by an assessing official or the county board is presumed to equal a property's true tax value until rebutted by evidence presented by the parties, unless the property's assessment increased by more than 5%, in which case the assessor has the burden of proof. Provides that a county auditor shall submit a certified statement to the DLGF not later than September 1 in a manner prescribed by the DLGF. Provides for maximum property tax levy increases for Otter Creek Township in Vigo County and Sugar Creek Township Fire Protection District in Vigo County. Provides for a one-time maximum property tax levy increase for Howard County. Specifies certain dates with regard to the adjustment of maximum tax rates after a reassessment or annual adjustment. For reports filed by county boards with the DLGF, changes the requirement for the total number of "notices" to be filed to the total number of "appeals" to be filed. Requires additional information to be filed in such reports. Provides that the term "tax representative" does not include an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the DLGF. Provides that the DLGF may not review certain written complaints if such a complaint is related to a matter that is under appeal. Repeals a provision in current law that provides that a taxpayer that owns an industrial plant located in Jasper County is ineligible for a local property tax replacement credit against the property taxes due on the industrial plant if the assessed value of the industrial plant as of March 1, 2006, exceeds 20% of the total assessed value of all taxable property in the county on that date. Provides that for certain airport development zones and allocation areas established after June 30, 2024, "residential property" refers to the assessed value of property that is allocated to the 1% homestead land and improvement categories in the county tax and billing software system, along with the residential assessed value as defined for purposes of calculating the rate for the local income tax property tax relief credit designated for residential property. Provides formulas for school corporations that propose to impose property taxes under a referendum tax levy. Provides that the property tax rate imposed under the provision for the public safety officers survivors' health coverage cumulative fund is exempt from the adjustment of maximum tax rates after reassessment or annual adjustment. Changes the sunset provision for pro bono legal service fees from July 1, 2022, to July 1, 2025. Allows a county surveyor to send relocation requirements for a proposed regulated drain by either registered mail or certified mail (current law requires the relocation requirements be sent by registered mail). Amends SECTION 9 of HEA 1001-2022 by adding language indicating that certain COVID-19 tests be "approved, cleared, or authorized" by the FDA as opposed to just "approved" as passed in HEA 1001-2022. Repeals various property tax provisions. Makes conforming changes.

• Daniel Leonard · author
• Eric Bassler Republican · sponsor
• Travis Holdman Republican · sponsor
• Brian Buchanan Republican · sponsor

1. Jan 10, 2022 Authored by Representative Leonard · lower
2. Jan 10, 2022 First reading: referred to Committee on Ways and Means · lower
3. Jan 13, 2022 Representative Heine added as coauthor · lower
4. Jan 24, 2022 Committee report: amend do pass, adopted · lower
5. Jan 26, 2022 Amendment #1 (Thompson) prevailed; voice vote · lower
6. Jan 26, 2022 Amendment #4 (Porter) failed; voice vote · lower
7. Jan 26, 2022 Amendment #5 (Pryor) failed; voice vote · lower
8. Jan 26, 2022 Amendment #2 (Porter) ruled out of order · lower
9. Jan 26, 2022 Second reading: amended, ordered engrossed · lower
10. Jan 27, 2022 Senate sponsors: Senators Bassler, Holdman, Buchanan · lower
11. Jan 27, 2022 Third reading: passed; Roll Call 126: yeas 92, nays 3 · lower
12. Jan 28, 2022 Referred to the Senate · lower
13. Feb 2, 2022 First reading: referred to Committee on Appropriations · upper
14. Feb 17, 2022 Committee report: amend do pass, adopted · upper
15. Feb 28, 2022 Amendment #3 (Bassler) prevailed; voice vote · upper
16. Feb 28, 2022 Second reading: amended, ordered engrossed · upper
17. Feb 28, 2022 Senator Randolph added as cosponsor · upper
18. Mar 1, 2022 Third reading: passed; Roll Call 275: yeas 49, nays 1 · upper
19. Mar 2, 2022 Returned to the House with amendments · upper
20. Mar 2, 2022 Motion to dissent filed · lower
21. Mar 2, 2022 House dissented from Senate amendments · lower
22. Mar 2, 2022 House conferees appointed: Leonard and Pryor · lower
23. Mar 2, 2022 House advisors appointed: Slager, Heine, Torr and Pfaff · lower
24. Mar 2, 2022 Senate conferees appointed: Bassler and Griffin · upper
25. Mar 2, 2022 Senate advisors appointed: Holdman, Pol and Buchanan · upper
26. Mar 8, 2022 Representative Heine removed as advisor · lower
27. Mar 8, 2022 Representative Pryor removed as conferee · lower
28. Mar 8, 2022 Representative Heine added as conferee · lower
29. Mar 8, 2022 Senator Buchanan removed as advisor · upper
30. Mar 8, 2022 Senator Griffin removed as conferee · upper
31. Mar 8, 2022 Senator Buchanan added as conferee · upper
32. Mar 8, 2022 CCR # 1 filed in the House · lower
33. Mar 8, 2022 CCR # 1 filed in the Senate · upper
34. Mar 8, 2022 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 396: yeas 83, nays 14 · lower
35. Mar 9, 2022 Signed by the Speaker · lower
36. Mar 9, 2022 Signed by the President Pro Tempore · upper
37. Mar 9, 2022 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 376: yeas 44, nays 6 · upper
38. Mar 15, 2022 Signed by the President of the Senate · upper
39. Mar 21, 2022 Public Law 174 · lower
40. Mar 21, 2022 Signed by the Governor · executive

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.

• Enrolled House Bill (H) · Mar 9, 2022 · PDF
• Introduced House Bill (H) · Jan 7, 2022 · PDF
• House Bill (H) · Jan 24, 2022 · PDF
• Engrossed House Bill (H) · Jan 26, 2022 · PDF
• House Bill (S) · Feb 17, 2022 · PDF
• Engrossed House Bill (S) · Feb 28, 2022 · PDF