HB 1499 IN

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Became Law

Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes.

• Jeffrey Thompson Republican · author
• Travis Holdman Republican · sponsor
• Brian Buchanan Republican · sponsor

1. Jan 17, 2023 Coauthored by Representative Cherry · lower
2. Jan 17, 2023 Authored by Representative Thompson · lower
3. Jan 17, 2023 First reading: referred to Committee on Ways and Means · lower
4. Jan 30, 2023 Representative Clere added as coauthor · lower
5. Feb 9, 2023 Representative Pryor added as coauthor · lower
6. Feb 13, 2023 Committee report: amend do pass, adopted · lower
7. Feb 16, 2023 Second reading: ordered engrossed · lower
8. Feb 21, 2023 Third reading: passed; Roll Call 187: yeas 94, nays 1 · lower
9. Feb 21, 2023 Senate sponsors: Senators Holdman and Buchanan · lower
10. Feb 22, 2023 Referred to the Senate · lower
11. Mar 1, 2023 First reading: referred to Committee on Tax and Fiscal Policy · upper
12. Apr 11, 2023 Committee report: amend do pass, adopted · upper
13. Apr 11, 2023 Senators Melton and Niezgodski added as cosponsors · upper
14. Apr 17, 2023 Amendment #6 (Holdman) prevailed; voice vote · upper
15. Apr 17, 2023 Amendment #9 (Gaskill) prevailed; voice vote · upper
16. Apr 17, 2023 Second reading: amended, ordered engrossed · upper
17. Apr 17, 2023 Senator Rogers added as cosponsor · upper
18. Apr 18, 2023 Third reading: passed; Roll Call 446: yeas 45, nays 5 · upper
19. Apr 18, 2023 Motion to dissent filed · lower
20. Apr 18, 2023 Returned to the House with amendments · upper
21. Apr 19, 2023 House dissented from Senate amendments · lower
22. Apr 19, 2023 House conferees appointed: Thompson and Pryor · lower
23. Apr 19, 2023 House advisors appointed: Snow, Clere, Smaltz and DeLaney · lower
24. Apr 19, 2023 Senate conferees appointed: Holdman and Melton · upper
25. Apr 19, 2023 Senate advisors appointed: Niezgodski and Buchanan · upper
26. Apr 27, 2023 CCR # 1 filed in the House · lower
27. Apr 27, 2023 CCR # 1 filed in the Senate · upper
28. Apr 28, 2023 Signed by the President of the Senate · upper
29. Apr 28, 2023 Signed by the President Pro Tempore · upper
30. Apr 28, 2023 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 563: yeas 98, nays 0 · lower
31. Apr 28, 2023 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 537: yeas 49, nays 1 · upper
32. May 1, 2023 Signed by the Speaker · lower
33. May 4, 2023 Signed by the Governor · executive
34. May 4, 2023 Public Law 239 · 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.

• Enrolled House Bill (H) · Apr 28, 2023 · PDF
• Introduced House Bill (H) · Jan 17, 2023 · PDF
• House Bill (H) · Feb 13, 2023 · PDF
• House Bill (S) · Apr 11, 2023 · PDF
• Engrossed House Bill (S) · Apr 17, 2023 · PDF