SB 435

  • Indiana Senate Bill
  • 2020 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 04, 2020
  • House
  • Governor

Waiver of penalties and interest.

Abstract

Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2020, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2020; and (2) before May 1, 2021, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2019. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

Bill Sponsors (13)

Votes


Actions


Feb 13, 2020

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Feb 05, 2020

Senate

Referred to the House

Feb 04, 2020

Senate

Senators Mishler, Buck, Charbonneau added as coauthors

Senate

Senator Holdman added as coauthor

Senate

Senators Young M and Bohacek added as coauthors

Senate

Senator Niezgodski added as coauthor

Senate

Third reading: passed; Roll Call 194: yeas 47, nays 2

Senate

House sponsor: Representative Eberhart

Senate

Cosponsors: Representatives Hatcher and Beck

Feb 03, 2020

Senate

Second reading: ordered engrossed

Senate

Senator Randolph added as coauthor

Jan 30, 2020

Senate

Senator Raatz added as second author

Senate

Committee report: amend do pass, adopted

Jan 15, 2020

Senate

Authored by Senator Melton

Senate

First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
tax and fiscal policy

Bill Text

Bill Text Versions Format
Introduced Senate Bill (S) PDF
Senate Bill (H) PDF

Related Documents

Document Format
Fiscal Note: SB0435.02.COMS.FN001 PDF
Fiscal Note: SB0435.02.COMS.FN002 PDF
Fiscal Note: SB0435.02.COMS.FN003 PDF
Committee Report: SB0435.01.INTR.CRS001 PDF
Fiscal Note: SB0435.01.INTR.FN001 PDF
Committee Amendment: SB0435.01.INTR.AMS02 PDF

Sources

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