IC 6-1.1-22.5
Chapter 22.5. Provisional Property Tax Statements
IC 6-1.1-22.5-1 "Commissioner" defined
Sec. 1. As used in this chapter, "commissioner" refers to the
commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-2 "Provisional statement" defined
Sec. 2. As used in this chapter, "provisional statement" refers to
a provisional property tax statement required by section 6 or 6.5 of
this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.158.
IC 6-1.1-22.5-3 "Property taxes" defined
Sec. 3. As used in this chapter, "property taxes" include special
assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-4 "Reconciling statement" defined
Sec. 4. As used in this chapter, "reconciling statement" refers to
a reconciling property tax statement required by section 11 of this
chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-5 "Tax liability" defined
Sec. 5. As used in this chapter, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and
county fiscal body; transmitting of statement by electronic mail
Sec. 6. (a) This section applies to property taxes payable under
this article on assessments determined for the 2003 assessment date
or the assessment date in any later year. The county treasurer shall
use a provisional statement under this chapter if the county auditor
fails to deliver the abstract for that assessment date to the county
treasurer under IC 6-1.1-22-5 before March 16 of the year following
the assessment date (for property taxes first due and payable before
2011) or April 1 of the year following the assessment date (for
property taxes first due and payable after 2010). The amount to be
billed for each installment of the provisional statement is the amount
determined under section 9 of this chapter.
(b) The county treasurer shall give notice of the provisional
statement, including disclosure of the method that is to be used in
determining the tax liability to be indicated on the provisional
statement, by publication one (1) time:
(1) in the form prescribed by the department of local
government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section
10 of this chapter.
(c) Subsection (a) applies regardless of whether the county auditor
fails to deliver the abstract as provided in IC 6-1.1-22-5(b). Section
7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upon
determining to use provisional statements under subsection (a), the
county treasurer shall give notice of the determination to the county
fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a provisional statement by electronic mail under
IC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive the
requirement under subsection (a) that a provisional statement must
be used for property taxes first due and payable in a calendar year,
if:
(1) the county fiscal body or the county treasurer requests the
waiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statement
under IC 6-1.1-22 with a due date that is not later than June
10 of that calendar year; or
(B) the failure to send a property tax statement under
IC 6-1.1-22 in a timely manner is due to a change by the
county in computer software, and the county will be able to
send a property tax statement under IC 6-1.1-22 with a due
date that is not later than June 10 of that calendar year. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10;
P.L.89-2010, SEC.2.
IC 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
Sec. 6.5. (a) As used in this section, "cross-county area" refers to
a cross-county entity's territory that is located in one (1) county.
(b) As used in this section, "cross-county entity" refers to a taxing
unit that is located in more than one (1) county.
(c) As used in this section, "statement preparation date" refers to
the date determined by the county treasurer before which the county
treasurer must receive all necessary information in order to timely
prepare and deliver property tax statements under IC 6-1.1-22.
(d) With respect to property taxes first due and payable under this
article after 2009, the county treasurer may, except as provided in
section 7 of this chapter, use a provisional statement under this
section if:
(1) the county treasurer is not required to use provisional
statements under section 6 of this chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity with
cross-county area in the county has not been finally
determined before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finally
determined because the assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for the
cross-county area in the county. If a provisional statement is used
under this section, the county treasurer shall prepare and deliver
property tax statements under IC 6-1.1-22 for the territory of the
county that is not a cross-county area.
(f) The county treasurer shall give notice of the provisional
statement in the manner required by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statements
under this section, the county treasurer shall give notice of the
determination to the county fiscal body (as defined in IC 36-1-2-6). As added by P.L.182-2009(ss), SEC.159.
IC 6-1.1-22.5-7 Waiver by department of local government finance of use of
provisional statement; procedure
Sec. 7. (a) The county auditor of a county or fifty (50) property
owners in the county may, not more than five (5) days after the
publication of the notice required under section 6.5(f) of this chapter,
request in writing that the department of local government finance
waive the use of a provisional statement under this chapter as to that
county for a particular year.
(b) With respect to the use of a provisional statement required
under section 6 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6 of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing referred to in subsection (b), the department
of local government finance may waive the use of a provisional
statement under section 6 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the abstract required by IC 6-1.1-22-5 was not delivered in
a timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of delivery of the abstract to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6 of this chapter unnecessary.
(d) With respect to a determination to use a provisional statement
under section 6.5 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6.5 of this chapter; and
(B) taxpayers' comments regarding that request.
(e) After the hearing referred to in subsection (d), the department
of local government finance may waive the use of a provisional
statement under section 6.5 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the property tax rate of one (1) or more cross-county
entities with cross-county area in the county was not finally
determined before the statement preparation date:
(1) that property tax rate:
(A) was determined as of the date of the hearing; or
(B) will be determined not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of determination of the rate to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6.5 of this chapter unnecessary. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.160; P.L.89-2010, SEC.3.
IC 6-1.1-22.5-8 Form of provisional statement; information to be shown on
statement; adjustments to tax liability
Sec. 8. (a) Subject to subsection (c), a provisional statement must:
(1) be on a form prescribed by the department of local
government finance;
(2) except as provided in emergency rules adopted under
section 20 of this chapter and subsection (b):
(A) for property taxes first due and payable after 2010 and
billed using a provisional statement under section 6 of this
chapter, indicate:
(i) that the first installment of the taxpayer's tax liability is
an amount equal to fifty percent (50%) of the tax liability
that was payable in the same year as the assessment date
for the property for which the provisional statement is
issued, subject to any adjustments to the tax liability
authorized by the department of local government finance
under subsection (e) and approved by the county treasurer;
and
(ii) that the second installment is either the amount
specified in a reconciling statement or, if a reconciling
statement is not sent until after the second installment is
due, an amount equal to fifty percent (50%) of the tax
liability that was payable in the same year as the
assessment date for the property for which the provisional
statement is issued, subject to any adjustments to the tax
liability authorized by the department of local government
finance under subsection (e) and approved by the county
treasurer; and
(B) for property taxes billed using a provisional statement
under section 6.5 of this chapter, except as provided in
subsection (d), indicate tax liability in an amount determined
by the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity,
the property tax rate of the cross-county entity for taxes
first due and payable in the immediately preceding
calendar year; and
(ii) for all other taxing units that make up the taxing
district or taxing districts that comprise the cross-county
area, the property tax rates of the taxing units for taxes
first due and payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property
taxes billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement under
section 6 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has sent
provisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insert
date). The first installment is equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. The second installment is either the amount
specified in a reconciling statement that will be sent to you, or
(if a reconciling statement is not sent until after the second
installment is due) an amount equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. After the abstract of property is complete, you
will receive a reconciling statement in the amount of your actual
tax liability for taxes payable in (insert year), minus the amount
you pay under this provisional statement.";
(5) for property taxes billed using a provisional statement under
section 6.5 of this chapter, include a statement in the following
or a substantially similar form, as determined by the department
of local government finance:
"Under Indiana law, ________ County (insert county) has
elected to send provisional statements for the territory of
__________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate
for ________________ (insert cross-county entity) was not
available in time to prepare final tax statements. The statement
is due to be paid in installments on __________ (insert date)
and _________ (insert date). The statement is based on the
property tax rate of _________________ (insert cross-county
entity) for taxes first due and payable in _____ (insert
immediately preceding calendar year). After the property tax
rate of ________________ (insert cross-county entity) is
determined, you will receive a reconciling statement in the
amount of your actual tax liability for taxes payable in _____
(insert year), minus the amount you pay under this provisional
statement.";
(6) in the case of a reconciling statement only, indicate liability
for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8.1
for the first installment of property taxes in the year in which
the provisional tax statement is issued;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law and all property tax deductions; and
(ii) whether each homestead credit and property tax
deduction was applied in the current provisional
statement;
(B) an explanation of the procedure and deadline that a
taxpayer must follow and the forms that must be used if a
credit or deduction has been granted for the property and the
taxpayer is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard
deduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard
deduction; and
(8) include any other information the county treasurer requires.
(b) This subsection applies to property taxes first due and payable
for assessment dates after January 15, 2009. The county may apply
a standard deduction, supplemental standard deduction, or homestead
credit calculated by the county's property system on a provisional bill
for a qualified property. If a provisional bill has been used for
property tax billings for two (2) consecutive years and a property
qualifies for a standard deduction, supplemental standard deduction,
or homestead credit for the second year a provisional bill is used, the
county shall apply the standard deduction, supplemental standard
deduction, or homestead credit calculated by the county's property
system on the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a
provisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the
immediately preceding calendar year or on a percentage of
those property taxes;
are determined after excluding from the property taxes first due and
payable in the immediately preceding calendar year property taxes
imposed by one (1) or more taxing units in which the tangible
property is located that are attributable to a levy that no longer
applies for property taxes first due and payable in the current
calendar year.
(d) If there was no property tax rate of the cross-county entity for
taxes first due and payable in the immediately preceding calendar
year for use under subsection (a)(2)(B), the department of local
government finance shall provide an estimated tax rate calculated to
approximate the actual tax rate that will apply when the tax rate is
finally determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that a
county treasurer may approve under subsection (a)(2)(A)
including:
(A) adjustments for any new construction on the property or
any damage to the property; and
(B) any necessary adjustments for credits, deductions, or
local option income taxes; and
(2) notify county treasurers in writing of the types of
adjustments authorized under subdivision (1). As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.219-2007, SEC.65; P.L.87-2009, SEC.11; P.L.182-2009(ss),
SEC.161; P.L.89-2010, SEC.4.
IC 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due; mailing
of statement sent by electronic mail but not received
Sec. 9. (a) Except as provided in section 12(b) of this chapter,
property taxes billed on a provisional statement are due in two (2)
equal installments on May 10 and November 10 of the year following
the assessment date covered by the provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a) in the
manner provided in IC 6-1.1-22-8.1, regardless of whether the notice
required under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the amount of tax due
for each installment of a provisional statement issued for a year after
2010 is fifty percent (50%) of the tax that was due for the
immediately preceding year under IC 6-1.1-22 subject to any
adjustments to the tax liability as prescribed by the department of
local government finance. If no bill was issued in the prior year, the
provisional bill shall be based on the amount that would have been
due if a provisional tax statement had been issued for the
immediately preceding year. The department of local government
finance may prescribe standards to implement this subsection,
including a method of calculating the taxes due when an abstract or
other information is not complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes and special assessments by electronic mail
is transmitted to a person under IC 6-1.1-22-8.1(h). If a response to
the transmission of electronic mail to a person indicates that the
electronic mail was not received, the county treasurer shall mail to
the person a hard copy of the provisional statement in the manner
required by this chapter for persons who do not opt to receive
statements by electronic mail. The due date for the property taxes
and special assessments under a provisional statement mailed to a
person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.66; P.L.87-2009, SEC.12; P.L.89-2010,
SEC.5. IC 6-1.1-22.5-10 Notice of tax rates for reconciling statement
Sec. 10. If a provisional statement is used, the county treasurer
shall give notice of tax rates required under IC 6-1.1-22-4 for the
reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.2-2005, SEC.18.
IC 6-1.1-22.5-11 Notice and transmission of reconciling statements by county
treasurer
Sec. 11. (a) With respect to provisional statements under section
6 of this chapter, as soon as possible after the receipt of the abstract
required by IC 6-1.1-22-5, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter.
(b) With respect to provisional statements under section 6.5 of
this chapter, as soon as possible after determination of the tax rate of
the cross-county entity referred to in section 6.5 of this chapter, the
county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.162.
IC 6-1.1-22.5-12 Form of reconciling statement; information to be included on
statement; request by county treasurer to issue reconciling
statement adjusting second installment; use of electronic mail
Sec. 12. (a) Except as provided by subsection (c), each reconciling
statement must be on a form prescribed by the department of local
government finance and must indicate:
(1) the actual property tax liability under this article for the
calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), that the excess is payable by the
taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement;
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; or
(iii) the date specified in an ordinance adopted under
section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or
upon determination of the tax rate of the cross-county entity referred
to in section 6.5 of this chapter, the county treasurer determines that
it is possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due
date of the second installment specified in the provisional statement,
the county treasurer may request in writing that the department of
local government finance permit the county treasurer to issue a
reconciling statement that adjusts the amount of the second
installment that was specified in the provisional statement. If the
department approves the county treasurer's request, the county
treasurer shall prepare and mail or transmit the reconciling statement
at least thirty (30) days before the due date of the second installment
specified in the provisional statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling
statement is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount of the second
installment that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a reconciling statement by electronic mail under
IC 6-1.1-22-8.1(h). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009,
SEC.13; P.L.182-2009(ss), SEC.163. IC 6-1.1-22.5-13 Payments to be made to county treasurer
Sec. 13. Taxpayers shall make all payments under this chapter to
the county treasurer. The board of county commissioners may
authorize the county treasurer to open temporary offices to receive
payments under this chapter in municipalities in the county other
than the county seat. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
fund account for penalties; use of fund
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51)
days after the due date of a provisional or reconciling statement
under this chapter, the county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund
penalties collected as a result of late payments on statements
issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or
transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account
after the payment of costs of mailing or transmission of
statements under this chapter in the county's property
reassessment fund established under IC 6-1.1-4-27.5. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.89-2010, SEC.6.
IC 6-1.1-22.5-15 Interest on undistributed tax collections
Sec. 15. If a county auditor fails to make a distribution of tax
collections under section 14 of this chapter, a taxing unit that was to
receive a distribution may recover interest on the undistributed tax
collections at the same rate and in the same manner that interest may
be recovered under IC 6-1.1-27-1(b). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional and
reconciling statements
Sec. 16. IC 6-1.1-15:
(1) does not apply to a provisional statement; and
(2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling statements
Sec. 17. IC 6-1.1-37-10 applies to:
(1) a provisional statement; and
(2) a reconciling statement;
in the same manner that IC 6-1.1-37-10 applies to an installment of
property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-18 Treatment of payments to determine delinquencies
Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered
to be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this
chapter, payment on a reconciling statement is considered to be
due before the due date of the first installment of property taxes
payable in the following year; and
(3) payment on a reconciling statement described in section
12(b) of this chapter is considered to be the taxpayer's fall
installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
IC 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement
Sec. 18.5. (a) A county council may adopt an ordinance to allow
a taxpayer to make installment payments under this section of a tax
payment due under a reconciling statement issued under this chapter
or any other provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;
and
(2) the installment due dates for taxpayers that choose to make
installment payments.
(c) An ordinance adopted under this section must give taxpayers
in the county the option of:
(1) making a single payment of the tax payment due under the
reconciling statement on the date specified in the reconciling
statement; or
(2) paying installments of the tax payment due under the
reconciling statement over the installment period specified in
the ordinance.
(d) If the total amount due on an installment date under this
section is not completely paid on or before that installment date, the
amount unpaid is considered delinquent and a penalty is added to the
unpaid amount. The penalty is equal to an amount determined as
follows:
(1) If:
(A) the delinquent amount of real property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same parcel;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of the
penalty is equal to ten percent (10%) of the delinquent amount.
(e) An additional penalty equal to ten percent (10%) of any taxes
due on an installment date that remain unpaid shall be added on the
day immediately following the date of the final installment payment.
(f) The penalties under this section are imposed on only the
principal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adopted
under this section may apply to the payment of amounts due under
any reconciling statements issued by a county.
(h) Approval by the department of local government finance is not
required for the adoption of an ordinance under this section. As added by P.L.146-2008, SEC.256.
IC 6-1.1-22.5-19 Supplementary effect of other provisions
Sec. 19. The other provisions of this article supplement the
provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-20 Department of local government finance emergency rules to take
into account certain real property assessment changes
Sec. 20. For purposes of a provisional statement under section 6
of this chapter, the department of local government finance may
adopt emergency rules under IC 4-22-2-37.1 to provide a
methodology for a county treasurer to issue provisional statements
with respect to real property, taking into account new construction of
improvements placed on the real property, damage, and other losses
related to the real property:
(1) after March 1 of the year preceding the assessment date to
which the provisional statement applies; and
(2) before the assessment date to which the provisional
statement applies. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.164.
IC 6-1.1-22.5
Chapter 22.5. Provisional Property Tax Statements
IC 6-1.1-22.5-1 "Commissioner" defined
Sec. 1. As used in this chapter, "commissioner" refers to the
commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-2 "Provisional statement" defined
Sec. 2. As used in this chapter, "provisional statement" refers to
a provisional property tax statement required by section 6 or 6.5 of
this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.158.
IC 6-1.1-22.5-3 "Property taxes" defined
Sec. 3. As used in this chapter, "property taxes" include special
assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-4 "Reconciling statement" defined
Sec. 4. As used in this chapter, "reconciling statement" refers to
a reconciling property tax statement required by section 11 of this
chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-5 "Tax liability" defined
Sec. 5. As used in this chapter, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and
county fiscal body; transmitting of statement by electronic mail
Sec. 6. (a) This section applies to property taxes payable under
this article on assessments determined for the 2003 assessment date
or the assessment date in any later year. The county treasurer shall
use a provisional statement under this chapter if the county auditor
fails to deliver the abstract for that assessment date to the county
treasurer under IC 6-1.1-22-5 before March 16 of the year following
the assessment date (for property taxes first due and payable before
2011) or April 1 of the year following the assessment date (for
property taxes first due and payable after 2010). The amount to be
billed for each installment of the provisional statement is the amount
determined under section 9 of this chapter.
(b) The county treasurer shall give notice of the provisional
statement, including disclosure of the method that is to be used in
determining the tax liability to be indicated on the provisional
statement, by publication one (1) time:
(1) in the form prescribed by the department of local
government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section
10 of this chapter.
(c) Subsection (a) applies regardless of whether the county auditor
fails to deliver the abstract as provided in IC 6-1.1-22-5(b). Section
7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upon
determining to use provisional statements under subsection (a), the
county treasurer shall give notice of the determination to the county
fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a provisional statement by electronic mail under
IC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive the
requirement under subsection (a) that a provisional statement must
be used for property taxes first due and payable in a calendar year,
if:
(1) the county fiscal body or the county treasurer requests the
waiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statement
under IC 6-1.1-22 with a due date that is not later than June
10 of that calendar year; or
(B) the failure to send a property tax statement under
IC 6-1.1-22 in a timely manner is due to a change by the
county in computer software, and the county will be able to
send a property tax statement under IC 6-1.1-22 with a due
date that is not later than June 10 of that calendar year. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10;
P.L.89-2010, SEC.2.
IC 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
Sec. 6.5. (a) As used in this section, "cross-county area" refers to
a cross-county entity's territory that is located in one (1) county.
(b) As used in this section, "cross-county entity" refers to a taxing
unit that is located in more than one (1) county.
(c) As used in this section, "statement preparation date" refers to
the date determined by the county treasurer before which the county
treasurer must receive all necessary information in order to timely
prepare and deliver property tax statements under IC 6-1.1-22.
(d) With respect to property taxes first due and payable under this
article after 2009, the county treasurer may, except as provided in
section 7 of this chapter, use a provisional statement under this
section if:
(1) the county treasurer is not required to use provisional
statements under section 6 of this chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity with
cross-county area in the county has not been finally
determined before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finally
determined because the assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for the
cross-county area in the county. If a provisional statement is used
under this section, the county treasurer shall prepare and deliver
property tax statements under IC 6-1.1-22 for the territory of the
county that is not a cross-county area.
(f) The county treasurer shall give notice of the provisional
statement in the manner required by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statements
under this section, the county treasurer shall give notice of the
determination to the county fiscal body (as defined in IC 36-1-2-6). As added by P.L.182-2009(ss), SEC.159.
IC 6-1.1-22.5-7 Waiver by department of local government finance of use of
provisional statement; procedure
Sec. 7. (a) The county auditor of a county or fifty (50) property
owners in the county may, not more than five (5) days after the
publication of the notice required under section 6.5(f) of this chapter,
request in writing that the department of local government finance
waive the use of a provisional statement under this chapter as to that
county for a particular year.
(b) With respect to the use of a provisional statement required
under section 6 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6 of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing referred to in subsection (b), the department
of local government finance may waive the use of a provisional
statement under section 6 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the abstract required by IC 6-1.1-22-5 was not delivered in
a timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of delivery of the abstract to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6 of this chapter unnecessary.
(d) With respect to a determination to use a provisional statement
under section 6.5 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6.5 of this chapter; and
(B) taxpayers' comments regarding that request.
(e) After the hearing referred to in subsection (d), the department
of local government finance may waive the use of a provisional
statement under section 6.5 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the property tax rate of one (1) or more cross-county
entities with cross-county area in the county was not finally
determined before the statement preparation date:
(1) that property tax rate:
(A) was determined as of the date of the hearing; or
(B) will be determined not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of determination of the rate to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6.5 of this chapter unnecessary. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.160; P.L.89-2010, SEC.3.
IC 6-1.1-22.5-8 Form of provisional statement; information to be shown on
statement; adjustments to tax liability
Sec. 8. (a) Subject to subsection (c), a provisional statement must:
(1) be on a form prescribed by the department of local
government finance;
(2) except as provided in emergency rules adopted under
section 20 of this chapter and subsection (b):
(A) for property taxes first due and payable after 2010 and
billed using a provisional statement under section 6 of this
chapter, indicate:
(i) that the first installment of the taxpayer's tax liability is
an amount equal to fifty percent (50%) of the tax liability
that was payable in the same year as the assessment date
for the property for which the provisional statement is
issued, subject to any adjustments to the tax liability
authorized by the department of local government finance
under subsection (e) and approved by the county treasurer;
and
(ii) that the second installment is either the amount
specified in a reconciling statement or, if a reconciling
statement is not sent until after the second installment is
due, an amount equal to fifty percent (50%) of the tax
liability that was payable in the same year as the
assessment date for the property for which the provisional
statement is issued, subject to any adjustments to the tax
liability authorized by the department of local government
finance under subsection (e) and approved by the county
treasurer; and
(B) for property taxes billed using a provisional statement
under section 6.5 of this chapter, except as provided in
subsection (d), indicate tax liability in an amount determined
by the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity,
the property tax rate of the cross-county entity for taxes
first due and payable in the immediately preceding
calendar year; and
(ii) for all other taxing units that make up the taxing
district or taxing districts that comprise the cross-county
area, the property tax rates of the taxing units for taxes
first due and payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property
taxes billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement under
section 6 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has sent
provisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insert
date). The first installment is equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. The second installment is either the amount
specified in a reconciling statement that will be sent to you, or
(if a reconciling statement is not sent until after the second
installment is due) an amount equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. After the abstract of property is complete, you
will receive a reconciling statement in the amount of your actual
tax liability for taxes payable in (insert year), minus the amount
you pay under this provisional statement.";
(5) for property taxes billed using a provisional statement under
section 6.5 of this chapter, include a statement in the following
or a substantially similar form, as determined by the department
of local government finance:
"Under Indiana law, ________ County (insert county) has
elected to send provisional statements for the territory of
__________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate
for ________________ (insert cross-county entity) was not
available in time to prepare final tax statements. The statement
is due to be paid in installments on __________ (insert date)
and _________ (insert date). The statement is based on the
property tax rate of _________________ (insert cross-county
entity) for taxes first due and payable in _____ (insert
immediately preceding calendar year). After the property tax
rate of ________________ (insert cross-county entity) is
determined, you will receive a reconciling statement in the
amount of your actual tax liability for taxes payable in _____
(insert year), minus the amount you pay under this provisional
statement.";
(6) in the case of a reconciling statement only, indicate liability
for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8.1
for the first installment of property taxes in the year in which
the provisional tax statement is issued;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law and all property tax deductions; and
(ii) whether each homestead credit and property tax
deduction was applied in the current provisional
statement;
(B) an explanation of the procedure and deadline that a
taxpayer must follow and the forms that must be used if a
credit or deduction has been granted for the property and the
taxpayer is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard
deduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard
deduction; and
(8) include any other information the county treasurer requires.
(b) This subsection applies to property taxes first due and payable
for assessment dates after January 15, 2009. The county may apply
a standard deduction, supplemental standard deduction, or homestead
credit calculated by the county's property system on a provisional bill
for a qualified property. If a provisional bill has been used for
property tax billings for two (2) consecutive years and a property
qualifies for a standard deduction, supplemental standard deduction,
or homestead credit for the second year a provisional bill is used, the
county shall apply the standard deduction, supplemental standard
deduction, or homestead credit calculated by the county's property
system on the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a
provisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the
immediately preceding calendar year or on a percentage of
those property taxes;
are determined after excluding from the property taxes first due and
payable in the immediately preceding calendar year property taxes
imposed by one (1) or more taxing units in which the tangible
property is located that are attributable to a levy that no longer
applies for property taxes first due and payable in the current
calendar year.
(d) If there was no property tax rate of the cross-county entity for
taxes first due and payable in the immediately preceding calendar
year for use under subsection (a)(2)(B), the department of local
government finance shall provide an estimated tax rate calculated to
approximate the actual tax rate that will apply when the tax rate is
finally determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that a
county treasurer may approve under subsection (a)(2)(A)
including:
(A) adjustments for any new construction on the property or
any damage to the property; and
(B) any necessary adjustments for credits, deductions, or
local option income taxes; and
(2) notify county treasurers in writing of the types of
adjustments authorized under subdivision (1). As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.219-2007, SEC.65; P.L.87-2009, SEC.11; P.L.182-2009(ss),
SEC.161; P.L.89-2010, SEC.4.
IC 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due; mailing
of statement sent by electronic mail but not received
Sec. 9. (a) Except as provided in section 12(b) of this chapter,
property taxes billed on a provisional statement are due in two (2)
equal installments on May 10 and November 10 of the year following
the assessment date covered by the provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a) in the
manner provided in IC 6-1.1-22-8.1, regardless of whether the notice
required under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the amount of tax due
for each installment of a provisional statement issued for a year after
2010 is fifty percent (50%) of the tax that was due for the
immediately preceding year under IC 6-1.1-22 subject to any
adjustments to the tax liability as prescribed by the department of
local government finance. If no bill was issued in the prior year, the
provisional bill shall be based on the amount that would have been
due if a provisional tax statement had been issued for the
immediately preceding year. The department of local government
finance may prescribe standards to implement this subsection,
including a method of calculating the taxes due when an abstract or
other information is not complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes and special assessments by electronic mail
is transmitted to a person under IC 6-1.1-22-8.1(h). If a response to
the transmission of electronic mail to a person indicates that the
electronic mail was not received, the county treasurer shall mail to
the person a hard copy of the provisional statement in the manner
required by this chapter for persons who do not opt to receive
statements by electronic mail. The due date for the property taxes
and special assessments under a provisional statement mailed to a
person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.66; P.L.87-2009, SEC.12; P.L.89-2010,
SEC.5. IC 6-1.1-22.5-10 Notice of tax rates for reconciling statement
Sec. 10. If a provisional statement is used, the county treasurer
shall give notice of tax rates required under IC 6-1.1-22-4 for the
reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.2-2005, SEC.18.
IC 6-1.1-22.5-11 Notice and transmission of reconciling statements by county
treasurer
Sec. 11. (a) With respect to provisional statements under section
6 of this chapter, as soon as possible after the receipt of the abstract
required by IC 6-1.1-22-5, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter.
(b) With respect to provisional statements under section 6.5 of
this chapter, as soon as possible after determination of the tax rate of
the cross-county entity referred to in section 6.5 of this chapter, the
county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.162.
IC 6-1.1-22.5-12 Form of reconciling statement; information to be included on
statement; request by county treasurer to issue reconciling
statement adjusting second installment; use of electronic mail
Sec. 12. (a) Except as provided by subsection (c), each reconciling
statement must be on a form prescribed by the department of local
government finance and must indicate:
(1) the actual property tax liability under this article for the
calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), that the excess is payable by the
taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement;
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; or
(iii) the date specified in an ordinance adopted under
section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or
upon determination of the tax rate of the cross-county entity referred
to in section 6.5 of this chapter, the county treasurer determines that
it is possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due
date of the second installment specified in the provisional statement,
the county treasurer may request in writing that the department of
local government finance permit the county treasurer to issue a
reconciling statement that adjusts the amount of the second
installment that was specified in the provisional statement. If the
department approves the county treasurer's request, the county
treasurer shall prepare and mail or transmit the reconciling statement
at least thirty (30) days before the due date of the second installment
specified in the provisional statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling
statement is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount of the second
installment that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a reconciling statement by electronic mail under
IC 6-1.1-22-8.1(h). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009,
SEC.13; P.L.182-2009(ss), SEC.163. IC 6-1.1-22.5-13 Payments to be made to county treasurer
Sec. 13. Taxpayers shall make all payments under this chapter to
the county treasurer. The board of county commissioners may
authorize the county treasurer to open temporary offices to receive
payments under this chapter in municipalities in the county other
than the county seat. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
fund account for penalties; use of fund
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51)
days after the due date of a provisional or reconciling statement
under this chapter, the county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund
penalties collected as a result of late payments on statements
issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or
transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account
after the payment of costs of mailing or transmission of
statements under this chapter in the county's property
reassessment fund established under IC 6-1.1-4-27.5. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.89-2010, SEC.6.
IC 6-1.1-22.5-15 Interest on undistributed tax collections
Sec. 15. If a county auditor fails to make a distribution of tax
collections under section 14 of this chapter, a taxing unit that was to
receive a distribution may recover interest on the undistributed tax
collections at the same rate and in the same manner that interest may
be recovered under IC 6-1.1-27-1(b). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional and
reconciling statements
Sec. 16. IC 6-1.1-15:
(1) does not apply to a provisional statement; and
(2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling statements
Sec. 17. IC 6-1.1-37-10 applies to:
(1) a provisional statement; and
(2) a reconciling statement;
in the same manner that IC 6-1.1-37-10 applies to an installment of
property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-18 Treatment of payments to determine delinquencies
Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered
to be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this
chapter, payment on a reconciling statement is considered to be
due before the due date of the first installment of property taxes
payable in the following year; and
(3) payment on a reconciling statement described in section
12(b) of this chapter is considered to be the taxpayer's fall
installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
IC 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement
Sec. 18.5. (a) A county council may adopt an ordinance to allow
a taxpayer to make installment payments under this section of a tax
payment due under a reconciling statement issued under this chapter
or any other provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;
and
(2) the installment due dates for taxpayers that choose to make
installment payments.
(c) An ordinance adopted under this section must give taxpayers
in the county the option of:
(1) making a single payment of the tax payment due under the
reconciling statement on the date specified in the reconciling
statement; or
(2) paying installments of the tax payment due under the
reconciling statement over the installment period specified in
the ordinance.
(d) If the total amount due on an installment date under this
section is not completely paid on or before that installment date, the
amount unpaid is considered delinquent and a penalty is added to the
unpaid amount. The penalty is equal to an amount determined as
follows:
(1) If:
(A) the delinquent amount of real property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same parcel;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of the
penalty is equal to ten percent (10%) of the delinquent amount.
(e) An additional penalty equal to ten percent (10%) of any taxes
due on an installment date that remain unpaid shall be added on the
day immediately following the date of the final installment payment.
(f) The penalties under this section are imposed on only the
principal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adopted
under this section may apply to the payment of amounts due under
any reconciling statements issued by a county.
(h) Approval by the department of local government finance is not
required for the adoption of an ordinance under this section. As added by P.L.146-2008, SEC.256.
IC 6-1.1-22.5-19 Supplementary effect of other provisions
Sec. 19. The other provisions of this article supplement the
provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-20 Department of local government finance emergency rules to take
into account certain real property assessment changes
Sec. 20. For purposes of a provisional statement under section 6
of this chapter, the department of local government finance may
adopt emergency rules under IC 4-22-2-37.1 to provide a
methodology for a county treasurer to issue provisional statements
with respect to real property, taking into account new construction of
improvements placed on the real property, damage, and other losses
related to the real property:
(1) after March 1 of the year preceding the assessment date to
which the provisional statement applies; and
(2) before the assessment date to which the provisional
statement applies. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.164.
IC 6-1.1-22.5
Chapter 22.5. Provisional Property Tax Statements
IC 6-1.1-22.5-1 "Commissioner" defined
Sec. 1. As used in this chapter, "commissioner" refers to the
commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-2 "Provisional statement" defined
Sec. 2. As used in this chapter, "provisional statement" refers to
a provisional property tax statement required by section 6 or 6.5 of
this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.158.
IC 6-1.1-22.5-3 "Property taxes" defined
Sec. 3. As used in this chapter, "property taxes" include special
assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-4 "Reconciling statement" defined
Sec. 4. As used in this chapter, "reconciling statement" refers to
a reconciling property tax statement required by section 11 of this
chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-5 "Tax liability" defined
Sec. 5. As used in this chapter, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and
county fiscal body; transmitting of statement by electronic mail
Sec. 6. (a) This section applies to property taxes payable under
this article on assessments determined for the 2003 assessment date
or the assessment date in any later year. The county treasurer shall
use a provisional statement under this chapter if the county auditor
fails to deliver the abstract for that assessment date to the county
treasurer under IC 6-1.1-22-5 before March 16 of the year following
the assessment date (for property taxes first due and payable before
2011) or April 1 of the year following the assessment date (for
property taxes first due and payable after 2010). The amount to be
billed for each installment of the provisional statement is the amount
determined under section 9 of this chapter.
(b) The county treasurer shall give notice of the provisional
statement, including disclosure of the method that is to be used in
determining the tax liability to be indicated on the provisional
statement, by publication one (1) time:
(1) in the form prescribed by the department of local
government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section
10 of this chapter.
(c) Subsection (a) applies regardless of whether the county auditor
fails to deliver the abstract as provided in IC 6-1.1-22-5(b). Section
7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upon
determining to use provisional statements under subsection (a), the
county treasurer shall give notice of the determination to the county
fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a provisional statement by electronic mail under
IC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive the
requirement under subsection (a) that a provisional statement must
be used for property taxes first due and payable in a calendar year,
if:
(1) the county fiscal body or the county treasurer requests the
waiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statement
under IC 6-1.1-22 with a due date that is not later than June
10 of that calendar year; or
(B) the failure to send a property tax statement under
IC 6-1.1-22 in a timely manner is due to a change by the
county in computer software, and the county will be able to
send a property tax statement under IC 6-1.1-22 with a due
date that is not later than June 10 of that calendar year. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10;
P.L.89-2010, SEC.2.
IC 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
Sec. 6.5. (a) As used in this section, "cross-county area" refers to
a cross-county entity's territory that is located in one (1) county.
(b) As used in this section, "cross-county entity" refers to a taxing
unit that is located in more than one (1) county.
(c) As used in this section, "statement preparation date" refers to
the date determined by the county treasurer before which the county
treasurer must receive all necessary information in order to timely
prepare and deliver property tax statements under IC 6-1.1-22.
(d) With respect to property taxes first due and payable under this
article after 2009, the county treasurer may, except as provided in
section 7 of this chapter, use a provisional statement under this
section if:
(1) the county treasurer is not required to use provisional
statements under section 6 of this chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity with
cross-county area in the county has not been finally
determined before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finally
determined because the assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for the
cross-county area in the county. If a provisional statement is used
under this section, the county treasurer shall prepare and deliver
property tax statements under IC 6-1.1-22 for the territory of the
county that is not a cross-county area.
(f) The county treasurer shall give notice of the provisional
statement in the manner required by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statements
under this section, the county treasurer shall give notice of the
determination to the county fiscal body (as defined in IC 36-1-2-6). As added by P.L.182-2009(ss), SEC.159.
IC 6-1.1-22.5-7 Waiver by department of local government finance of use of
provisional statement; procedure
Sec. 7. (a) The county auditor of a county or fifty (50) property
owners in the county may, not more than five (5) days after the
publication of the notice required under section 6.5(f) of this chapter,
request in writing that the department of local government finance
waive the use of a provisional statement under this chapter as to that
county for a particular year.
(b) With respect to the use of a provisional statement required
under section 6 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6 of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing referred to in subsection (b), the department
of local government finance may waive the use of a provisional
statement under section 6 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the abstract required by IC 6-1.1-22-5 was not delivered in
a timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of delivery of the abstract to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6 of this chapter unnecessary.
(d) With respect to a determination to use a provisional statement
under section 6.5 of this chapter, upon receipt of a request under
subsection (a), the department of local government finance shall give
notice of a hearing concerning the request in the manner provided by
IC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of section 6.5 of this chapter; and
(B) taxpayers' comments regarding that request.
(e) After the hearing referred to in subsection (d), the department
of local government finance may waive the use of a provisional
statement under section 6.5 of this chapter for a particular year as to
the county making the request if the department finds that the
petitioners have presented sufficient evidence to establish that
although the property tax rate of one (1) or more cross-county
entities with cross-county area in the county was not finally
determined before the statement preparation date:
(1) that property tax rate:
(A) was determined as of the date of the hearing; or
(B) will be determined not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of determination of the rate to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section
6.5 of this chapter unnecessary. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.160; P.L.89-2010, SEC.3.
IC 6-1.1-22.5-8 Form of provisional statement; information to be shown on
statement; adjustments to tax liability
Sec. 8. (a) Subject to subsection (c), a provisional statement must:
(1) be on a form prescribed by the department of local
government finance;
(2) except as provided in emergency rules adopted under
section 20 of this chapter and subsection (b):
(A) for property taxes first due and payable after 2010 and
billed using a provisional statement under section 6 of this
chapter, indicate:
(i) that the first installment of the taxpayer's tax liability is
an amount equal to fifty percent (50%) of the tax liability
that was payable in the same year as the assessment date
for the property for which the provisional statement is
issued, subject to any adjustments to the tax liability
authorized by the department of local government finance
under subsection (e) and approved by the county treasurer;
and
(ii) that the second installment is either the amount
specified in a reconciling statement or, if a reconciling
statement is not sent until after the second installment is
due, an amount equal to fifty percent (50%) of the tax
liability that was payable in the same year as the
assessment date for the property for which the provisional
statement is issued, subject to any adjustments to the tax
liability authorized by the department of local government
finance under subsection (e) and approved by the county
treasurer; and
(B) for property taxes billed using a provisional statement
under section 6.5 of this chapter, except as provided in
subsection (d), indicate tax liability in an amount determined
by the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity,
the property tax rate of the cross-county entity for taxes
first due and payable in the immediately preceding
calendar year; and
(ii) for all other taxing units that make up the taxing
district or taxing districts that comprise the cross-county
area, the property tax rates of the taxing units for taxes
first due and payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property
taxes billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement under
section 6 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has sent
provisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insert
date). The first installment is equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. The second installment is either the amount
specified in a reconciling statement that will be sent to you, or
(if a reconciling statement is not sent until after the second
installment is due) an amount equal to fifty percent (50%) of
your tax liability for taxes payable in ______ (insert year),
subject to adjustment to the tax liability authorized by the
department of local government finance and approved by the
county treasurer. After the abstract of property is complete, you
will receive a reconciling statement in the amount of your actual
tax liability for taxes payable in (insert year), minus the amount
you pay under this provisional statement.";
(5) for property taxes billed using a provisional statement under
section 6.5 of this chapter, include a statement in the following
or a substantially similar form, as determined by the department
of local government finance:
"Under Indiana law, ________ County (insert county) has
elected to send provisional statements for the territory of
__________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate
for ________________ (insert cross-county entity) was not
available in time to prepare final tax statements. The statement
is due to be paid in installments on __________ (insert date)
and _________ (insert date). The statement is based on the
property tax rate of _________________ (insert cross-county
entity) for taxes first due and payable in _____ (insert
immediately preceding calendar year). After the property tax
rate of ________________ (insert cross-county entity) is
determined, you will receive a reconciling statement in the
amount of your actual tax liability for taxes payable in _____
(insert year), minus the amount you pay under this provisional
statement.";
(6) in the case of a reconciling statement only, indicate liability
for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8.1
for the first installment of property taxes in the year in which
the provisional tax statement is issued;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law and all property tax deductions; and
(ii) whether each homestead credit and property tax
deduction was applied in the current provisional
statement;
(B) an explanation of the procedure and deadline that a
taxpayer must follow and the forms that must be used if a
credit or deduction has been granted for the property and the
taxpayer is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard
deduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard
deduction; and
(8) include any other information the county treasurer requires.
(b) This subsection applies to property taxes first due and payable
for assessment dates after January 15, 2009. The county may apply
a standard deduction, supplemental standard deduction, or homestead
credit calculated by the county's property system on a provisional bill
for a qualified property. If a provisional bill has been used for
property tax billings for two (2) consecutive years and a property
qualifies for a standard deduction, supplemental standard deduction,
or homestead credit for the second year a provisional bill is used, the
county shall apply the standard deduction, supplemental standard
deduction, or homestead credit calculated by the county's property
system on the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a
provisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the
immediately preceding calendar year or on a percentage of
those property taxes;
are determined after excluding from the property taxes first due and
payable in the immediately preceding calendar year property taxes
imposed by one (1) or more taxing units in which the tangible
property is located that are attributable to a levy that no longer
applies for property taxes first due and payable in the current
calendar year.
(d) If there was no property tax rate of the cross-county entity for
taxes first due and payable in the immediately preceding calendar
year for use under subsection (a)(2)(B), the department of local
government finance shall provide an estimated tax rate calculated to
approximate the actual tax rate that will apply when the tax rate is
finally determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that a
county treasurer may approve under subsection (a)(2)(A)
including:
(A) adjustments for any new construction on the property or
any damage to the property; and
(B) any necessary adjustments for credits, deductions, or
local option income taxes; and
(2) notify county treasurers in writing of the types of
adjustments authorized under subdivision (1). As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.219-2007, SEC.65; P.L.87-2009, SEC.11; P.L.182-2009(ss),
SEC.161; P.L.89-2010, SEC.4.
IC 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due; mailing
of statement sent by electronic mail but not received
Sec. 9. (a) Except as provided in section 12(b) of this chapter,
property taxes billed on a provisional statement are due in two (2)
equal installments on May 10 and November 10 of the year following
the assessment date covered by the provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a) in the
manner provided in IC 6-1.1-22-8.1, regardless of whether the notice
required under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the amount of tax due
for each installment of a provisional statement issued for a year after
2010 is fifty percent (50%) of the tax that was due for the
immediately preceding year under IC 6-1.1-22 subject to any
adjustments to the tax liability as prescribed by the department of
local government finance. If no bill was issued in the prior year, the
provisional bill shall be based on the amount that would have been
due if a provisional tax statement had been issued for the
immediately preceding year. The department of local government
finance may prescribe standards to implement this subsection,
including a method of calculating the taxes due when an abstract or
other information is not complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes and special assessments by electronic mail
is transmitted to a person under IC 6-1.1-22-8.1(h). If a response to
the transmission of electronic mail to a person indicates that the
electronic mail was not received, the county treasurer shall mail to
the person a hard copy of the provisional statement in the manner
required by this chapter for persons who do not opt to receive
statements by electronic mail. The due date for the property taxes
and special assessments under a provisional statement mailed to a
person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.66; P.L.87-2009, SEC.12; P.L.89-2010,
SEC.5. IC 6-1.1-22.5-10 Notice of tax rates for reconciling statement
Sec. 10. If a provisional statement is used, the county treasurer
shall give notice of tax rates required under IC 6-1.1-22-4 for the
reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by
P.L.2-2005, SEC.18.
IC 6-1.1-22.5-11 Notice and transmission of reconciling statements by county
treasurer
Sec. 11. (a) With respect to provisional statements under section
6 of this chapter, as soon as possible after the receipt of the abstract
required by IC 6-1.1-22-5, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter.
(b) With respect to provisional statements under section 6.5 of
this chapter, as soon as possible after determination of the tax rate of
the cross-county entity referred to in section 6.5 of this chapter, the
county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 of
this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.162.
IC 6-1.1-22.5-12 Form of reconciling statement; information to be included on
statement; request by county treasurer to issue reconciling
statement adjusting second installment; use of electronic mail
Sec. 12. (a) Except as provided by subsection (c), each reconciling
statement must be on a form prescribed by the department of local
government finance and must indicate:
(1) the actual property tax liability under this article for the
calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), that the excess is payable by the
taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement;
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; or
(iii) the date specified in an ordinance adopted under
section 18.5 of this chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or
upon determination of the tax rate of the cross-county entity referred
to in section 6.5 of this chapter, the county treasurer determines that
it is possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due
date of the second installment specified in the provisional statement,
the county treasurer may request in writing that the department of
local government finance permit the county treasurer to issue a
reconciling statement that adjusts the amount of the second
installment that was specified in the provisional statement. If the
department approves the county treasurer's request, the county
treasurer shall prepare and mail or transmit the reconciling statement
at least thirty (30) days before the due date of the second installment
specified in the provisional statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling
statement is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount of the second
installment that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated
by the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required by
IC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)
may be sent to a taxpayer with a reconciling statement under this
section. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to
transmit a reconciling statement by electronic mail under
IC 6-1.1-22-8.1(h). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009,
SEC.13; P.L.182-2009(ss), SEC.163. IC 6-1.1-22.5-13 Payments to be made to county treasurer
Sec. 13. Taxpayers shall make all payments under this chapter to
the county treasurer. The board of county commissioners may
authorize the county treasurer to open temporary offices to receive
payments under this chapter in municipalities in the county other
than the county seat. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
fund account for penalties; use of fund
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51)
days after the due date of a provisional or reconciling statement
under this chapter, the county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund
penalties collected as a result of late payments on statements
issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or
transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account
after the payment of costs of mailing or transmission of
statements under this chapter in the county's property
reassessment fund established under IC 6-1.1-4-27.5. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.89-2010, SEC.6.
IC 6-1.1-22.5-15 Interest on undistributed tax collections
Sec. 15. If a county auditor fails to make a distribution of tax
collections under section 14 of this chapter, a taxing unit that was to
receive a distribution may recover interest on the undistributed tax
collections at the same rate and in the same manner that interest may
be recovered under IC 6-1.1-27-1(b). As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional and
reconciling statements
Sec. 16. IC 6-1.1-15:
(1) does not apply to a provisional statement; and
(2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling statements
Sec. 17. IC 6-1.1-37-10 applies to:
(1) a provisional statement; and
(2) a reconciling statement;
in the same manner that IC 6-1.1-37-10 applies to an installment of
property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-18 Treatment of payments to determine delinquencies
Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered
to be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this
chapter, payment on a reconciling statement is considered to be
due before the due date of the first installment of property taxes
payable in the following year; and
(3) payment on a reconciling statement described in section
12(b) of this chapter is considered to be the taxpayer's fall
installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
IC 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement
Sec. 18.5. (a) A county council may adopt an ordinance to allow
a taxpayer to make installment payments under this section of a tax
payment due under a reconciling statement issued under this chapter
or any other provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;
and
(2) the installment due dates for taxpayers that choose to make
installment payments.
(c) An ordinance adopted under this section must give taxpayers
in the county the option of:
(1) making a single payment of the tax payment due under the
reconciling statement on the date specified in the reconciling
statement; or
(2) paying installments of the tax payment due under the
reconciling statement over the installment period specified in
the ordinance.
(d) If the total amount due on an installment date under this
section is not completely paid on or before that installment date, the
amount unpaid is considered delinquent and a penalty is added to the
unpaid amount. The penalty is equal to an amount determined as
follows:
(1) If:
(A) the delinquent amount of real property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same parcel;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes is
completely paid on or before the date thirty (30) days after
the installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
delinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of the
penalty is equal to ten percent (10%) of the delinquent amount.
(e) An additional penalty equal to ten percent (10%) of any taxes
due on an installment date that remain unpaid shall be added on the
day immediately following the date of the final installment payment.
(f) The penalties under this section are imposed on only the
principal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adopted
under this section may apply to the payment of amounts due under
any reconciling statements issued by a county.
(h) Approval by the department of local government finance is not
required for the adoption of an ordinance under this section. As added by P.L.146-2008, SEC.256.
IC 6-1.1-22.5-19 Supplementary effect of other provisions
Sec. 19. The other provisions of this article supplement the
provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-20 Department of local government finance emergency rules to take
into account certain real property assessment changes
Sec. 20. For purposes of a provisional statement under section 6
of this chapter, the department of local government finance may
adopt emergency rules under IC 4-22-2-37.1 to provide a
methodology for a county treasurer to issue provisional statements
with respect to real property, taking into account new construction of
improvements placed on the real property, damage, and other losses
related to the real property:
(1) after March 1 of the year preceding the assessment date to
which the provisional statement applies; and
(2) before the assessment date to which the provisional
statement applies. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended
by P.L.182-2009(ss), SEC.164.
