Agency/Property Tax Rules
Emergency Provisional Tax Bill Rule
The Emergency Rule temporarily adds provisions to provide a methodology for a county treasurer to issue provisional property tax statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses to the real property after March 1 of the year preceding the assessment date to which the provisional property tax statement applies; and before the assessment date to which the provisional property tax statement applies.
- LSA Emergency Provisional Tax Bill Rule, Effective 7.16.2008
- LSA emergency provisional tax bill rule for pay 2008
Software Rule (50 IAC 26)
The Software Rule adds 50 IAC 26 to establish standards for computer systems used by Indiana counties for the administration of the property tax assessment, billing and settlement processes. Repeals 50 IAC 23.
On February 26, 2009, the Department conducted a public hearing on the this rule. After considering comments made during the public hearing, and reading comments sent to the Department, the Department determined that to craft the best rule possible, the most efficient course of action was to withdraw the existing Proposed Rule and allow the public additional time to comment.
The Department recently restarted the rule adoption process by filing a Notice of Intent to Adopt a Rule regarding the Software Rule. At the conclusion of the statutory waiting period (28 days from the date of publication of the Notice of Intent), the Department will publish the redrafted Software Rule. The rule adoption process will move forward from there.
Personal Property Rule
The Personal Property Rule amends 50 IAC 4.2 to update all aspects of the assessment of tangible personal property.
- Notice of Intent to Adopt a Rule
- DRAFT- Proposed Rule (DLGF accepting public comment)
- Indiana Economic Development Corporation Comments
Mobile Home Rule
The Mobile Home Rule amends 50 IAC 3.3-2.2 to clarify the definition of "annually assessed mobile home." Amends 50 IAC 3.3-2-3 to add "manufactured home" to the definition of "mobile home." Adds 50 IAC 3.3-2-3.5 to define "permanent foundation." Amends 50 IAC 3.3-2-4 to clarify the definition of "real property mobile home." Amends 50 IAC 3.3-3-1 to add "county assessor or township assessor, if any" and require the use of residential cost schedule. Adds 50 IAC 3.3-3-2 regarding liability for property tax. Amends 50 IAC 3.3-5-1 to add "county assessor or township assessor, if any."
