HB 1353

  • Indiana House Bill
  • 2021 Regular Session
  • Introduced in House
  • Passed House Feb 11, 2021
  • Passed Senate Mar 29, 2021
  • Signed by Governor Apr 29, 2021

Religious use property tax exemption.

Abstract

Requires a sales disclosure form to include an attestation that a property transferred will continue to be used by a church or religious society for the same tax exempt purpose. Provides that a county assessor that reasonably suspects that property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation included in the sales disclosure form. Provides that the request for articles of incorporation or bylaws to confirm the attestation must: (1) be made in writing; and (2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose. Specifies that the provisions in the bill apply to transactions occurring after December 31, 2021. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society.

Bill Sponsors (3)

Votes


Actions


Apr 29, 2021

House

Public Law 192

Office of the Governor

Signed by the Governor

Apr 28, 2021

Senate

Signed by the President of the Senate

Apr 23, 2021

Senate

Signed by the President Pro Tempore

Apr 22, 2021

House

Signed by the Speaker

Apr 21, 2021

Senate

Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 486: yeas 49, nays 0

House

Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 492: yeas 94, nays 0

Senate

CCR # 1 filed in the Senate

House

CCR # 1 filed in the House

Apr 06, 2021

Senate

Senate advisors appointed: Sandlin and Niezgodski

Senate

Senate conferees appointed: Freeman and Qaddoura

Apr 05, 2021

House

House advisors appointed: Thompson, Rowray, DeLaney and Pfaff

House

House conferees appointed: Speedy and Porter

Mar 30, 2021

House

Motion to dissent filed

Senate

Returned to the House with amendments

House

House dissented from Senate amendments

Mar 29, 2021

Senate

Third reading: passed; Roll Call 278: yeas 48, nays 1

Mar 25, 2021

Senate

Second reading: ordered engrossed

Mar 23, 2021

Senate

Committee report: amend do pass, adopted

Feb 23, 2021

Senate

First reading: referred to Committee on Tax and Fiscal Policy

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

Feb 12, 2021

House

Referred to the Senate

Feb 11, 2021

House

Senate sponsors: Senators Freeman and Sandlin

House

Third reading: passed; Roll Call 111: yeas 69, nays 24

Feb 08, 2021

House

Amendment #1 (Porter) failed; Roll Call 80: yeas 29, nays 63

House

Second reading: ordered engrossed

House

Amendment #2 (Porter) failed; Roll Call 81: yeas 28, nays 67

Feb 04, 2021

House

Committee report: do pass, adopted

Jan 14, 2021

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

House

Authored by Representative Speedy

Bill Text

Bill Text Versions Format
Introduced House Bill (H) PDF
House Bill (H) PDF
House Bill (S) PDF
Enrolled House Bill (H) PDF

Related Documents

Document Format
Fiscal Note: HB1353.04.ENRS.FN001 PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Indiana General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.