in-20250402-IR-052250158RAA: 52 IAC 4-2-12

TITLE 52 INDIANA BOARD OF TAX REVIEW Regultory Analysis LSA Document #25-158 I. Description of Rule II. Fiscal Impact Analysis III. Impacted Parties IV. Changes in Proposed Rule 52 IAC 4-2-12 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts "Portal for Online Property Legal Appeal and Review" defined Adds definition for the Portal for Online Property Legal Appeal Review (“POPLAR”) as the platform for online services provided by the board Parties utilizing POPLAR will be able to access the IBTR's services and have immediate access to appeal materials rather than waiting for delivery by US mail. Over the course of the last five (5) fiscal years (FY 2019-FY 2023), the IBTR has incurred postage expenses totaling approximately $37,525. Although utilizing POPLAR will not completely eliminate the agency’s postage expenses, it is anticipated that it will greatly reduce these agency costs. To the extent appeal petitions are submitted to the IBTR by businesses, there will be a reduced need by businesses to incur postage expenses that utilize POPLAR. Any fiscal impact will be minimal. 52 IAC 4-2-12 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts “Property tax assessment board of appeals” or “PTABOA” defined Redesignates the regulation as 52 IAC 4-2-13 to account for the new definition of POPLAR now contained in 52 IAC 4-2-12. None known. None known. None known. 52 IAC 4-2-13 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts “Small claim” defined Redesignates the regulation as 52 IAC 4-2-14 to account for the new definition of POPLAR now contained in 52 IAC 4-2-12. None known. None known. None known. 52 IAC 4-2-14 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts “Trial rules” defined Redesignates the regulation as 52 IAC 4-2-15 to account for the new definition of POPLAR now contained in 52 IAC 4-2-12. None known. None known. None known. 52 IAC 4-3-6 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Practice requirements for authorized representatives Adds a section to the existing rule that details the requirements that an authorized representative must adhere to when seeking to withdraw a previously filed appearance in an appeal. Prevents confusion when an authorized representative is no longer representing a party but no documentation has been submitted to the IBTR. None known. None known. 52 IAC 4-3-7 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Practice requirements for tax representatives Identifies tax representative practice requirements to appear before the IBTR. Specifically, proper certification, executed power of attorney, and issue restrictions regarding what tax representatives may present to the IBTR. None known. None known. None known. 52 IAC 4-4-3 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Determination of designated periods of time and filing dates Revises some of the existing language in the regulation to ensure internal consistency of the language used. Also provides that materials filed via POPLAR will be considered as filed as of that date. None known. None known. None known. 52 IAC 4-4-4 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Service by the board Provides that in addition to materials filed with the IBTR using traditional service methods, the IBTR will also maintain a record of materials served via POPLAR. As the record will already be maintained in a digital format, IBTR staff will be able to more efficiently prepare the record for judicial review. None known. None known. 52 IAC 4-4-6 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Service to all parties required Revises some of the existing language in the regulation to ensure internal consistency of the language used. Also provides that materials filed by the parties, or issued by the IBTR, via POPLAR will be deemed served on all the parties as if the materials were served by US mail. Parties utilizing POPLAR will have immediate access to materials rather than waiting for delivery by US mail. Over the course of the last five (5) fiscal years (FY 2019-FY 2023), the IBTR has incurred postage expenses totaling approximately $37,525. Although revising the IBTR’s administrative regulations will not completely eliminate the agency’s postage expenses, it is anticipated that it will greatly reduce these agency costs. To the extent appeal petitions are submitted to the IBTR by businesses, there will be a reduced need by businesses to incur postage expenses that utilize POPLAR. Any fiscal impact will be in favor of the business but likely minimal. 52 IAC 4-4-8 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Electing to utilize POPLAR Explains how a party can elect to use POPLAR, the expectations of users, and that assessing officials are required to use the platform Encourages use of POPLAR. Over the course of the last five (5) fiscal years (FY 2019-FY 2023), the IBTR has incurred postage expenses totaling approximately $37,525. Although utilizing POPLAR will not completely eliminate the agency’s postage expenses, it is anticipated that it will greatly reduce these agency costs. To the extent appeal petitions are submitted to the IBTR by businesses, there will be a reduced need by businesses to incur postage expenses that utilize POPLAR. Any fiscal impact will be minimal. 52 IAC 4-4-9 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Filing and service via POPLAR Defines what electronic filing means when submitting something to the IBTR. Specifically, electronic filing refers to utilizing the IBTR's Portal for Online Property Legal Appeal Review ("POPLAR"). Parties utilizing POPLAR will have immediate access to materials rather than waiting for delivery by US mail. Over the course of the last five (5) fiscal years (FY 2019-FY 2023), the IBTR has incurred postage expenses totaling approximately $37,525. Although utilizing POPLAR will not completely eliminate the agency’s postage expenses, it is anticipated that it will greatly reduce these agency costs. To the extent appeal petitions are submitted to the IBTR by businesses, there will be a reduced need by businesses to incur postage expenses that utilize POPLAR. Any fiscal impact will be minimal. 52 IAC 4-5-1 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Filing of appeal petitions Provides that in addition to appeal petitions filed with the IBTR using traditional service methods, the IBTR will also accept appeal petitions served via POPLAR. Additionally, provides that appeal petitions filed with the IBTR via POPLAR will be served on the appropriate assessing official as required by IC 6-1.1-15-3(d) and (h). Parties utilizing POPLAR will have immediate access to materials rather than waiting for delivery by US mail. Over the course of the last five (5) fiscal years (FY 2019-FY 2023), the IBTR has incurred postage expenses totaling approximately $37,525. Although revising the IBTR’s administrative regulations will not completely eliminate the agency’s postage expenses, it is anticipated that it will greatly reduce these agency costs. To the extent appeal petitions are submitted to the IBTR by businesses, there will be a reduced need by businesses to incur postage expenses that utilize POPLAR. Any fiscal impact will be in favor of the business but likely minimal. 52 IAC 4-6-3 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Conduct of hearing Explains that during the course of an administrative hearing, an ALJ may impose conditions necessary to avoid unreasonably burdensome or repetitious presentations. Allows for more efficient administrative hearings. None known. None known. 52 IAC 4-6-13 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Briefs Provides clarification for calculating the time for the IBTR to issue a final determination after a hearing when post-hearing briefing occurs. Specifically, the amendment states that if post-hearing briefing occurs, the computation of time to issue a determination pursuant to IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Provides certainty to the parties regarding when a final determination will be issued by the IBTR. None known. None known. 52 IAC 4-8-1 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Evidence exchange rule Provides clarification regarding the proper exchange and submission of evidence. None known. None known. None known. 52 IAC 4-8-2 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Small claims docket evidence exchange rule Provides clarification regarding the proper exchange and submission of evidence. None known. None known. None known. 52 IAC 4-9-2 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Rehearing Provides clarification regarding how to properly request a rehearing. None known. None known. None known. 52 IAC 4-9-4 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Default or dismissal for failure to appear Provides clarification regarding the conduct of administrative proceedings when the IBTR vacates a default or dismissal for failure to appear order. Specifically, the amendment states that such administrative proceedings are conducted pursuant to I.C. 6-1.1-15-4 and not I.C. 6-1.1-15-5 that governs hearing proceedings. Provides certainty to the parties regarding which law governs administrative proceedings when a default or dismissal for failure to appear order is vacated. None known. None known. 52 IAC 4-11-1 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Purpose Explains that the IBTR is establishing a code of judicial conduct to ensure that administrative law judges ("ALJ") carry out their duties with integrity and to promote fairness in administrative proceedings. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-2 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Applicability Explains that the judicial code of conduct applies to all ALJs employed by the IBTR. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-3 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Incorporation of standards Specifically incorporates the Indiana ethics code and rules of professional conduct into the IBTR's code of judicial conduct. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-4 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Integrity and independence of the administrative law judge Explains that ALJs shall establish and maintain high standards of conduct and promote public confidence in the independence, integrity, and impartiality of the IBTR proceedings. Further, IBTR decisions shall be based exclusively on evidence in the record. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-5 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Performance of administrative law judge duties Outlines the official responsibilities of IBTR ALJs, such as acting in a professional manner and discharging responsibilities in a prompt and fair manner. Also explains that ALJs may consult with other ALJs and support staff in conducting their responsibilities and actions ALJs can take to effectively conduct administrative proceedings. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-6 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Statements on pending and impending cases Outlines the types of statements, pledges, and commitments that an ALJ avoid in relation to their official responsibilities. Additionally, explains that certain comments in the context of a hearing or addressing IBTR procedures are appropriate. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-7 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Disqualification Outlines the reasons for an ALJ to be disqualified from an administrative proceeding and assigning the case to a new ALJ. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. 52 IAC 4-11-8 Direct Effects Indirect Effect Fiscal Impact to the Agency Business Impacts Extrajudicial activities in general Outlines the types of extrajudicial activities that an ALJ may participate in, such as charitable and civic organizations. Provides the public with confidence in the integrity and impartiality of IBTR decisions. None known. None known. V. Benefit Analysis VI. Cost Analysis VII. Sources of Information VIII. Regulatory Analysis IX. Contact Information of Staff to Answer Substantive Questions _________________________ [1] Please note that a party may file multiple appeal petitions for multiple parcels and/or multiple tax years. [2] This estimate is based on current U.S. mail postage costs for a first class stamp: 5,258 * $0.68 = $3,575.44. This presumes one stamp per filing, which would not likely be sufficient to cover the other documents that must be filed along with the petition. [3] https://www.usps.com/business/prices.htm Notice of First Public Comment Period with Proposed Rule: 20250402-IR-052250158FNA Notice of Determination Received: September 24, 2024