Indiana 2023 Regular Session Status: Enacted Bipartisan · 5 R · 2 D cosponsors

HB 1499 — Various tax matters.

Last action — Public Law 239

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 17, 2023. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 9 sponsors

    3 primary, 6 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 R · 2 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes.

Bill Text

We don't have the full text on file for this bill yet.

Read HB 1499 on the official Indiana source →

Action History

  1. Public Law 239

  2. Signed by the Governor

  3. Signed by the Speaker

  4. Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 537: yeas 49, nays 1

  5. Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 563: yeas 98, nays 0

  6. Signed by the President Pro Tempore

  7. Signed by the President of the Senate

  8. CCR # 1 filed in the Senate

  9. CCR # 1 filed in the House

  10. Senate advisors appointed: Niezgodski and Buchanan

  11. Senate conferees appointed: Holdman and Melton

  12. House advisors appointed: Snow, Clere, Smaltz and DeLaney

  13. House conferees appointed: Thompson and Pryor

  14. House dissented from Senate amendments

  15. Returned to the House with amendments

  16. Motion to dissent filed

  17. Third reading: passed; Roll Call 446: yeas 45, nays 5

  18. Senator Rogers added as cosponsor

  19. Second reading: amended, ordered engrossed

  20. Amendment #9 (Gaskill) prevailed; voice vote

  21. Amendment #6 (Holdman) prevailed; voice vote

  22. Senators Melton and Niezgodski added as cosponsors

  23. Committee report: amend do pass, adopted

  24. First reading: referred to Committee on Tax and Fiscal Policy

  25. Referred to the Senate

  26. Senate sponsors: Senators Holdman and Buchanan

  27. Third reading: passed; Roll Call 187: yeas 94, nays 1

  28. Second reading: ordered engrossed

  29. Committee report: amend do pass, adopted

  30. Representative Pryor added as coauthor

  31. Representative Clere added as coauthor

  32. First reading: referred to Committee on Ways and Means

  33. Authored by Representative Thompson

  34. Coauthored by Representative Cherry

Sponsors

Sponsorship breakdown

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3 sponsors · 6 co-sponsors · 141 not signed on · 5 voted No

Sponsors (3)

Co-sponsors (6)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

HB 1499 - Holdman - 3rd Reading

Passed 45 Yea · 5 Nay
Party YeaNayPresentNot Voting
Republican 29400
Democrat 7100
Unaffiliated 9000
Total 45500
% of votes cast 90%10%0%0%
How each member voted (50)
Member Party Vote
Crane — Yea
Johnson — Yea
Sandlin — Yea
Melton — Yea
Breaux — Yea
Messmer — Yea
Zay — Yea
Perfect — Yea
Ford Jon — Yea
Andrea Hunley Democrat Yea
David Niezgodski Democrat Yea
Fady Qaddoura Democrat Yea
Greg Taylor Democrat Yea
J.D. Ford Democrat Yea
Lonnie Randolph Democrat Yea
Rodney Pol Democrat Yea
Shelli Yoder Democrat Nay
Aaron Freeman Republican Yea
Blake Doriot Republican Yea
Brian Buchanan Republican Yea
Chris Garten Republican Yea
Dan Dernulc Republican Nay
Ed Charbonneau Republican Yea
Eric Bassler Republican Yea
Eric Koch Republican Yea
Gary Byrne Republican Yea
Greg Walker Republican Yea
James Buck Republican Yea
James Tomes Republican Yea
Jean Leising Republican Yea
Jeff Raatz Republican Nay
Justin Busch Republican Yea
Kyle Walker Republican Yea
Linda Rogers Republican Yea
Liz Brown Republican Yea
Michael Crider Republican Yea
Michael Young Republican Nay
Mike Bohacek Republican Yea
Mike Gaskill Republican Yea
Rick Niemeyer Republican Yea
Rodric Bray Republican Yea
Ron Alting Republican Nay
Ryan Mishler Republican Yea
Scott Alexander Republican Yea
Scott Baldwin Republican Yea
Spencer Deery Republican Yea
Stacey Donato Republican Yea
Susan Glick Republican Yea
Travis Holdman Republican Yea
Vaneta Becker Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 1499 do?
Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes.
Who sponsors HB 1499?
HB 1499 is sponsored by Linda Rogers (Republican), David Niezgodski (Democrat), Eddie Melton, Brian Buchanan (Republican), Travis Holdman (Republican), Cherrish Pryor (Democrat), Edward Clere (Republican), Robert Cherry, and Jeffrey Thompson (Republican).
What is the current status of HB 1499?
This bill has been enacted into law. Introduced January 17, 2023. Enacted.
Where can I track HB 1499?
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