reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-5. Deduction

Sec. 5. If an ordinance adopted under section 2 of this chapter is in effect in a county, a person to whom a land bank transfers real property in a county during the eligible transfer period is entitled to a deduction from the assessed value of the real property for each of the five (5) consecutive years immediately following the year in which the land bank transfers the real property to the person in an amount equal to:
(1) the percentage specified in an ordinance adopted under section 2 or 3 of this chapter, as applicable; multiplied by
(2) the assessed value of the property transferred by the land bank to the person.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-6. Annual Reports to County Auditor

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, each land bank that is located in the county shall transmit a report to the county auditor before February 1 of each assessment year in the deduction allowance period in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each property transferred by the land bank:
(1) after the later of:
(A) the date on which the eligible transfer period began; or
(B) January 1 of the fifth year immediately preceding the year in which the report is due; and
(2) before the earlier of:
(A) the termination date of the eligible transfer period as specified in an ordinance adopted under section 4 of this chapter, if any; or
(B) January 1 of the year in which the report is due.
(b) For each item of real property included in a report required under subsection (a), a land bank shall furnish the following information:
(1) The date on which the real property was transferred.
(2) The person to whom the land bank transferred the real property.
(3) The street address of the real property, if any.
(4) The key number of the real property.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-7. List of Properties Eligible for the Deduction

Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county.
(b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46. County Option Deduction for Land Bank Transferees › 6-1.1-46-8. Administration of the Deduction

Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information received from the land banks in the county under section 6 of this chapter and other information available to the county auditor.
As added by P.L.110-2017, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-1. "District"

Sec. 1. As used in this chapter, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-2. "District Board"

Sec. 2. As used in this chapter, "district board" refers to an entrepreneur and enterprise district board designated under IC 5-28-15.5-2(d).
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-3. "Eligible Vacant Building"

Sec. 3. As used in this chapter, "eligible vacant building" means a building that:
(1) is zoned for commercial or industrial purposes; and
(2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-4. Application for Deduction; District Board; Statement of Benefits; Contents

Sec. 4. The owner of an eligible vacant building may apply to a district board for a deduction under this chapter for the occupation of an eligible vacant building within a district. An application under this section must:
(1) be submitted to the district board before the owner or tenant of the eligible vacant building occupies the eligible vacant building; and
(2) include a statement of benefits specifying the following information:
(A) A description of the eligible vacant building that the property owner or a tenant of the property owner will occupy.
(B) An estimate of the number of individuals who will be employed or whose employment will be retained by the property owner or the tenant as a result of the occupation of the eligible vacant building, and an estimate of the annual salaries of those individuals.
(C) Information regarding efforts by the owner or a previous owner to sell, lease, or rent the eligible vacant building during the period the eligible vacant building was unoccupied.
(D) Information regarding the amount for which the eligible vacant building was offered for sale, lease, or rent by the owner or a previous owner during the period the eligible vacant building was unoccupied.
(E) Any other information required by the district board.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-5. Form; Application and Statement of Benefits; Public Record

Sec. 5. The department of local government finance shall prescribe a form for the application and statement of benefits under section 4 of this chapter. The application and statement of benefits are public records that may be inspected and copied under IC 5-14-3.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-6. District Board Review of Application; Resolution to Approve Deduction; Required Findings; Approval by Fiscal Body of Municipality

Sec. 6. (a) The district board shall review an application and statement of benefits submitted under section 4 of this chapter, and the district board shall determine whether the property owner should be granted a deduction under this chapter after the district board has made the following findings:
(1) Whether the estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.
(2) Whether the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.
(3) Whether any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed occupation of the eligible vacant building.
(4) Whether the occupation of the eligible vacant building will increase the tax base and assist in the rehabilitation of the district.
(5) Whether the totality of benefits is sufficient to justify the deduction.
(b) A district board may adopt a resolution approving the application and statement of benefits and granting a deduction under this chapter if:
(1) the district board makes the findings required by subsection (a); and
(2) the granting of the deduction is approved by the fiscal body of the municipality in which the district is located.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-7. Entitlement to Deduction; Eligible Vacant Building Used for Commercial or Industrial Purposes

Sec. 7. Except as otherwise provided in this chapter, if an application is approved by resolution of the district board and by resolution of the fiscal body of the municipality under section 6 of this chapter, the owner of the eligible vacant building is entitled to a deduction from the assessed value of the building if the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes. The property owner is entitled to the deduction:
(1) for the first year in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes; and
(2) for subsequent years determined in the abatement schedule under section 8 of this chapter in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-8. Abatement Schedule; Duration

Sec. 8. The district board, with the approval of the fiscal body of the municipality in which the district is located, shall determine the abatement schedule for a deduction granted under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. An abatement schedule may not exceed ten (10) years.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-9. Amount of Deduction

Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of:
(1) the assessed value of the building or part of the building that is occupied by the property owner or a tenant of the property owner; multiplied by
(2) the percentage determined for the assessment date by the district board under section 8 of this chapter.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-10. Process to Claim Deduction; Compliance Information

Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. The property owner must file the deduction application with the county auditor before May 15 of the year that includes the assessment date and must provide a copy of the deduction application to the district board.
(b) A deduction application filed by the property owner with the county auditor must provide the county auditor and the district board with information showing the extent to which there has been compliance with the statement of benefits approved under section 6 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable according to a schedule determined by the district board.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District › 6-1.1-46.2-12. Fee for Filing an Application; Standards for Granting a Deduction

Sec. 12. A district board may, by resolution, do the following:
(1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application.
(2) Establish general written standards for the granting of a deduction under this chapter. The written standards must be reasonably related to accomplishing the purposes of this chapter.
As added by P.L.238-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Eligible transfer of real property" means the transfer of an item of real property by a transferring entity under any of the following statutes:
(A) IC 36-7-14-22.5.
(B) IC 36-7-15.1-15.5.
(C) IC 36-7-38.
(2) "Land bank" has the meaning set forth in IC 36-7-38-1.
(3) "Redevelopment commission" includes:
(A) a redevelopment commission established under IC 36-7-14; and
(B) a metropolitan development commission established under IC 36-7-15.1.
(4) "Transferring entity" means:
(A) a land bank; or
(B) a redevelopment commission.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-2. Adoption of Ordinance

Sec. 2. (a) A county fiscal body of a county in which a transferring entity is authorized to operate may adopt an ordinance to have this chapter apply in the county.
(b) An ordinance adopted under this section must specify the percentage of property tax revenue that is to be allocated to transferring entities under this chapter. The percentage must be at least twenty-five percent (25%) and at most fifty percent (50%).
(c) If a county fiscal body wishes to adopt an ordinance under this section, the county fiscal officer shall, in addition to any other notices required for the adoption of an ordinance, issue a notice to the fiscal officer of each taxing unit that would be affected by the adoption of the ordinance at least twenty-one (21) days before the date on which the county fiscal body intends to hold a hearing on the proposed ordinance.
(d) After the county fiscal body hears the public testimony on the proposed ordinance, the county fiscal body may adopt an ordinance to have this chapter apply in the county.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-3. Change of Allocation Percentage

Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance changing the percentage of property tax revenue that is to be allocated to transferring entities under this chapter.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-4. Rescission of Ordinance

Sec. 4. If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may rescind the ordinance.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-5. Effective Dates of Ordinances

Sec. 5. An ordinance adopted under this chapter is effective January 1 of the year following the year in which the ordinance is adopted.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-6. Annual Reports to County Auditor

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each eligible transfer of real property by the transferring entity:
(1) on or after the later of:
(A) the date on which the ordinance adopted under section 2 of this chapter became effective in the county; or
(B) January 1 of the fifth year immediately preceding the year in which the report is due; and
(2) before January 1 of the year in which the report is due.
(b) For each eligible transfer of real property included in a report required under subsection (a), a transferring entity shall furnish the following information:
(1) The date on which the real property was transferred.
(2) The person to whom the transferring entity transferred the real property.
(3) The street address of the real property, if any.
(4) The key number of the real property.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities › 6-1.1-47-7. Allocation of Property Taxes

Sec. 7. (a) For each year in which an ordinance adopted under section 2 of this chapter is in effect in a county, for each list submitted by a transferring entity under section 6 of this chapter, the county auditor shall allocate the property taxes collected for the items of real property on the list as follows:
(1) The percentage specified in an ordinance adopted under section 2 or 3 of this chapter, as applicable, to the transferring entity.
(2) One hundred percent (100%) minus the percentage described in subdivision (1) to the respective taxing districts in which the properties are located.
Subject to annual appropriation by the county fiscal body, the county auditor shall distribute amounts allocated under subdivision (1) to the transferring entity at the same time other property taxes are apportioned and distributed. The county auditor shall apportion and distribute the amounts allocated to a taxing district under subdivision (2) among the taxing units of that taxing district in the same manner and at the same time as other property taxes are apportioned and distributed.
(b) If an item of real property is listed on more than one (1) list that the county auditor receives under section 6 of this chapter, the county auditor shall make the allocation required under subsection (a)(1) to the transferring entity that transferred the item of real property most recently.
As added by P.L.110-2017, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-2. "Beginning Farmer"

Sec. 2. As used in this chapter, "beginning farmer" refers to a beginning farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-4. "Limited Resource Farmer"

Sec. 4. As used in this chapter, "limited resource farmer" refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-6. "Municipally Owned Utility"

Sec. 6. As used in this chapter, "municipally owned utility" has the meaning set forth in IC 8-1-2-1.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-7. "Partner Organization"

Sec. 7. As used in this chapter, "partner organization" means a nonprofit organization that:
(1) is exempt under Section 501(c)(3) of the Internal Revenue Code; and
(2) has a mission or purpose that includes supporting one (1) of the following:
(A) A small or medium sized farmer.
(B) A beginning farmer.
(C) A limited resource farmer.
(D) A socially disadvantaged farmer.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-8. "Qualifying Farmer"

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following:
(1) A small or medium sized farmer.
(2) A beginning farmer.
(3) A limited resource farmer.
(4) A socially disadvantaged farmer.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-9. "Small or Medium Sized Farmer"

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either:
(1) a Direct Farm Operating Microloan; or
(2) a Direct Farm Ownership Microloan;
administered by the United States Department of Agriculture Farm Service Agency.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-10. "Socially Disadvantaged Farmer"

Sec. 10. As used in this chapter, "socially disadvantaged farmer" refers to a socially disadvantaged farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-11. "Urban Agricultural Zone"

Sec. 11. As used in this chapter, "urban agricultural zone" refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer:
(1) processes;
(2) grows by horizontal or vertical methods;
(3) raises; or
(4) produces;
agricultural products on land. The term does not include rooftop gardening or farming practices that occur on the top of a building or residential home.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-12. Application Requirements

Sec. 12. (a) A qualifying farmer may apply to a designating body to have an area designated as an urban agricultural zone.
(b) An application under this section must demonstrate or identify the following:
(1) That the applicant is a qualifying farmer.
(2) The number of jobs to be created, maintained, or supported within the proposed urban agricultural zone.
(3) The types of agricultural products to be produced within the proposed urban agricultural zone.
(4) The geographic description of the area that will be included in the proposed urban agricultural zone.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-13. Tax Eligibility

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.
(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-14. Hearing; Notice

Sec. 14. (a) Before a designating body can designate an area as an urban agricultural zone, the designating body must set a date and time for a public hearing on the application of a qualifying farmer to have an area designated as an urban agricultural zone.
(b) At least thirty (30) days before a hearing held under this section, the designating body shall publish notice of the hearing in a newspaper of general circulation in the municipality containing the land that a qualifying farmer proposes be designated as an urban agricultural zone. The notice shall state the time, location, date, and purpose of the hearing.
(c) A designating body may continue a hearing under this section to another date.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-15. Hearing Process; Issuing Decision; Ordinance; Monitoring

Sec. 15. (a) At a public hearing held under section 14 of this chapter, a designating body shall allow any interested individual or representative to speak on any issues related to the designation of the urban agricultural zone. A designating body holding a public hearing shall also allow the filing of written comment or objection, which the designating body must consider before approving or disapproving a qualifying farmer's application.
(b) After considering the evidence, a designating body shall take final action determining whether to:
(1) approve a qualifying farmer's application; and
(2) designate an area as an urban agricultural zone.
As a condition of approval, the designating body may impose reasonable requirements upon the qualifying farmer.
(c) A designating body shall publish notice of its final decision in a newspaper of general circulation in the municipality containing the land that will be designated as an urban agricultural zone.
(d) As part of the approval of an application under this section, a designating body shall adopt an ordinance or resolution to designate an area as an urban agricultural zone.
(e) A designating body shall monitor an urban agricultural zone established under this chapter. If a designating body finds that a qualifying farmer or an urban agricultural zone is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by the designating body, the designating body may dissolve the urban agricultural zone by ordinance or resolution. The designating body may not dissolve an urban agricultural zone without first issuing notice to the qualifying farmer and holding a hearing to provide the qualifying farmer an opportunity to be heard. Notice and a hearing under this subsection must comply with IC 4-21.5.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-16. Committee

Sec. 16. A designating body may establish a committee to:
(1) review and approve a qualifying farmer's application;
(2) conduct hearings;
(3) monitor the development of an urban agricultural zone; and
(4) conduct meetings or business as necessary to carry out this chapter.
A committee established under this section is a public agency (as defined in IC 5-14-1.5-2) and must conduct its business in accordance with IC 5-14-1.5.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-17. Property Tax Exemption; Conditions; Dissolution

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation.
(b) Upon adopting an ordinance or resolution to exempt an area of land within an urban agricultural zone from property taxation, a designating body must state in the ordinance or resolution that:
(1) the land may only be used for farming practices; and
(2) if the land is not used for farming practices or used in any manner that is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by a designating body, then the land becomes subject to property tax.
(c) If a designating body dissolves an urban agricultural zone under section 15 of this chapter, the land within an area that had been designated as an urban agricultural zone and exempt from property taxation under this chapter is no longer exempt and becomes subject to property tax.
(d) A designating body may not exercise any of its powers to enact ordinances affecting an urban agricultural zone in a manner that would unreasonably restrict or regulate farming practices unless the restrictions or regulations bear a direct relationship to public health or safety.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 48. Urban Agricultural Zones › 6-1.1-48-18. Municipally Owned Utility; Special Benefit Taxes

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone.
(b) A designating body may authorize a municipally owned utility to waive connection charges for electricity provided to an urban agricultural zone.
(c) A designating body may not impose special benefit taxes (as defined in IC 5-1-5-1(10)) for public services provided to an urban agricultural zone unless the special benefit tax was imposed before the designating body designated the urban agricultural zone.
As added by P.L.188-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-1. "Homestead"

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-2. "Neighborhood Enhancement District"

Sec. 2. As used in this chapter, "neighborhood enhancement district" refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-3. "Qualified Individual"

Sec. 3. As used in this chapter, "qualified individual" means an individual who:
(1) has received a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year (or was married at the time of death to a deceased spouse who qualified for a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year);
(2) is receiving a standard deduction granted under IC 6-1.1-12-37 for the same homestead property in the current calendar year;
(3) has lived in the homestead for at least ten (10) years on or before December 31 of the calendar year immediately preceding the current calendar year;
(4) is fifty-five (55) years of age or older on or before December 31 of the calendar year preceding the year in which the credit is claimed; and
(5) had:
(A) in the case of an individual who filed a single return, adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding the amount specified in the ordinance adopted by the county under section 4(c)(2) of this chapter; or
(B) in the case of an individual who filed a joint income tax return with the individual's spouse, combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding the amount specified in the ordinance adopted by the county under section 4(c)(2) of this chapter;
for the calendar year preceding by two (2) years the calendar year in which property taxes are first due and payable.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-4. Adoption of Ordinance by County Fiscal Body

Sec. 4. (a) Subject to subsection (h), a county fiscal body may adopt an ordinance to provide a credit against a qualified individual's property tax liability as set forth in this chapter.
(b) An ordinance adopted under this section may designate a neighborhood enhancement district. A neighborhood enhancement district may include:
(1) all of the territory of the county; or
(2) one (1) or more specific geographic territories within the county;
as an area in which qualified individuals may apply for the credit.
(c) Subject to subsection (h), an ordinance adopted under this section must:
(1) include a boundary description of the neighborhood enhancement district or districts to which the ordinance applies;
(2) specify the income thresholds for a qualified individual under section 3(5)(A) and 3(5)(B) of this chapter, if any; and
(3) specify the percentage of increase on a qualified individual's property tax liability in a particular year compared to the prior year that is to be used in determining the amount of the county option circuit breaker tax credit calculated under section 7(2)(B) of this chapter. The percentage must be at least two percent (2%) but not more than five percent (5%).
The boundary description required under subdivision (1) must be sufficient to identify the parcel or parcels to which the credit may be applied, including identification by taxing district, a parcel list, or a legal description.
(d) If a proposal is presented to the county fiscal body to adopt an ordinance under this section, the county fiscal body shall hear the proposal at a public meeting of the county fiscal body and may then vote to adopt the ordinance at the next meeting of the county fiscal body.
(e) The county fiscal body may rescind an ordinance adopted under this section.
(f) An ordinance adopted under this section is effective January 1 of the year following the year in which the ordinance is adopted.
(g) An ordinance adopted under this section must specify that the credit does not apply for property taxes first due and payable after December 31, 2027.
(h) A county fiscal body shall prescribe the same income thresholds, credit amounts, and any other requirements related to eligibility for each neighborhood enhancement district designated in the county.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-5. Notice of the Adoption of Ordinance

Sec. 5. If a county fiscal body adopts an ordinance to either provide the credit under this chapter or rescind an ordinance previously adopted, the county fiscal body shall, not later than fifteen (15) days after the adoption of the ordinance, give notice of the adoption of the ordinance to:
(1) the department of local government finance on the form and in the manner prescribed by the department of local government finance;
(2) the county auditor; and
(3) the fiscal officer of each taxing unit within the neighborhood enhancement district or districts to which the ordinance applies;
including a certified copy of the adopted ordinance.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-6. Application for the Credit

Sec. 6. (a) A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. However, a qualified individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year.
(b) An individual who has a credit provided under this chapter applied to the individual's property tax liability in a particular calendar year may not also have a credit under IC 6-1.1-20.6-8.5 applied to the individual's property tax liability in the same calendar year.
(c) Not more than one (1) credit may be claimed under this chapter with respect to a particular homestead by any qualified individual.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-7. Amount of the Credit

Sec. 7. The amount of the credit under this chapter is equal to the greater of zero (0) or the result of:
(1) the property tax liability first due and payable on the qualified individual's homestead property for the calendar year (excluding any property tax liability imposed in a voter approved referendum levy); minus
(2) the result of:
(A) the property tax liability first due and payable on the qualified individual's homestead property for the immediately preceding year after the application of the credit granted under this section for that year (excluding any property tax liability imposed in a voter approved referendum levy); multiplied by
(B) the sum of:
(i) the percentage adopted in an ordinance under section 4(c)(3) of this chapter, expressed as a decimal; plus
(ii) one (1).
However, the credit provided by this chapter shall not apply to any portion of property tax liability imposed on a qualified individual's homestead property that is used for trade or business purposes in connection with the production of income. In addition, the credit does not affect the allocation of taxes to a referendum fund.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-8. Changes in Ownership

Sec. 8. If the ownership of a homestead for which a qualified individual received a credit under this chapter changes, and the qualified individual no longer owns or principally resides in the homestead, the county auditor shall remove the designation of the individual as a qualified individual with respect to that homestead.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-9. Administration of the Credit

Sec. 9. The auditor of each county shall, in a particular year, apply a credit provided under this chapter to each qualified individual who received the credit in the preceding year unless the county auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance that provided the credit.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 49. County Option Circuit Breaker Tax Credit › 6-1.1-49-10. Ineligibility for the Credit; Civil Penalty

Sec. 10. (a) If an individual who is receiving the credit provided by this chapter:
(1) knows or should have known that the individual does not qualify for the credit under this chapter; or
(2) changes the use of the individual's property so that part or all of the property no longer qualifies for the credit under this chapter;
the individual must file a certified statement with the county auditor, notifying the county auditor that subdivision (1) or (2) applies, not more than sixty (60) days after the date subdivision (1) or (2) first applies.
(b) An individual who fails to file the statement required by this section is liable for any additional taxes that would have been due on the property if the individual had filed the statement as required by this section, plus a civil penalty equal to ten percent (10%) of the additional taxes due. The additional taxes owed plus the civil penalty become part of the property tax liability for purposes of this article.
(c) The civil penalty imposed under this section is in addition to any interest and penalties for a delinquent payment that might otherwise be due. One percent (1%) of the total civil penalty collected under this section shall be transferred by the county to the department of local government finance for use by the department in establishing and maintaining the homestead property data base under IC 6-1.1-12-37(i) and, to the extent there is money remaining, for any other purposes of the department.
As added by P.L.95-2023, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-1. "Homestead"

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-2. "Qualified Individual"

Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-3. County Ordinance Adoption to Provide Property Tax Relief; Individual Election; Amount

Sec. 3. (a) A county fiscal body may adopt an ordinance to provide property tax relief as provided in this chapter to qualified individuals on property taxes that are:
(1) attributable to the qualified individual's homestead property; and
(2) first due and payable in 2023.
(b) An ordinance adopted under this section may allow a qualified individual to elect to receive property tax relief under this chapter in any of the following forms:
(1) As a rebate check.
(2) As a credit against the qualified individual's homestead property tax liability installment due in November 2023.
(3) As a credit against the qualified individual's homestead property tax liability first due and payable in 2024.
(c) The county fiscal body shall provide the amount of property tax relief to be provided to each qualified individual in an ordinance adopted under this section. The amount may be an amount:
(1) determined by the county fiscal body that is equal for all qualified individuals; or
(2) that is proportional to each qualified individual's share of the total amount of property tax liability first due and payable in 2023 on homesteads.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-4. Public Hearing and Notice of Public Hearing

Sec. 4. Before adopting an ordinance under section 3 of this chapter, a county fiscal body must conduct a public hearing on the proposed ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-5. Notice of Adoption of Ordinance

Sec. 5. If a county fiscal body adopts an ordinance to provide property tax relief under this chapter, the county fiscal body shall give notice of the adoption of the ordinance to:
(1) the department of local government finance on the form and in the manner prescribed by the department of local government finance;
(2) the county auditor; and
(3) the fiscal officer of each taxing unit within the county;
including a certified copy of the adopted ordinance.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-6. Certified Statement

Sec. 6. A qualified individual may elect to receive property tax in a manner described in section 3(b) of this chapter by filing a certified statement on forms prescribed by the department of local government finance with the county auditor.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-7. Rebate Check

Sec. 7. If a qualified individual elects to receive property tax relief in the form of a rebate check as provided in section 3(b)(1) of this chapter, the county auditor shall provide the rebate check to the qualified individual not later than December 31, 2023.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-8. Credit Against Homestead Property Tax Liability

Sec. 8. The auditor of each county shall apply a credit against the homestead property tax liability of each qualified individual who makes an election under section 3(b)(2) or 3(b)(3) of this chapter, against the qualified individual's homestead property tax liability installment due in November 2023 or the qualified individual's homestead property tax liability first due and payable in 2024, as applicable.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-9. Department of Local Government Finance Technical Assistance

Sec. 9. The department of local government finance shall provide technical assistance to a county fiscal body in adopting and implementing an ordinance under this chapter, as requested by the county fiscal body. The department of local government finance shall provide technical assistance to a county auditor or affected taxing unit in implementing an ordinance adopted under this chapter, as requested by the county auditor or affected taxing unit.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 50. County Option Property Tax Relief for Homesteads › 6-1.1-50-10. Adoption of Emergency Rules by the Department of Local Government Finance

Sec. 10. The department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to implement this chapter. An emergency rule adopted under this section expires on the earlier of the following dates:
(1) The expiration date stated in the emergency rule.
(2) January 1, 2025.
As added by P.L.239-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.5. Indiana Board of Tax Review › Chapter 1. Definitions › 6-1.5-1-4. "Small Claim"

Sec. 4. "Small claim" means an appeal where the parties have elected to proceed under the small claims rules.
As added by P.L.245-2003, SEC.21. Amended by P.L.121-2019, SEC.16.