Note: This version of section effective until 7-1-2026. See also
following version of this section, effective 7-1-2026.
Sec. 8.
(a)Subject to subsection (c), a provisional
statement must:
(1)be on a form prescribed by the department of local government
finance;
(2)except as provided in rules adopted under section 20 of this
chapter and subsection (b):
(A)for property taxes first due and payable after 2010 and billed
using a provisional statement under section 6 of this chapter,
indicate:
(i)that the first installment of the taxpayer's tax liability is an
amount equal to fifty percent (50%) of the tax liability that was
payable in the same year as the assessment date for the
property for which the provisional statement is issued, subject
to any adjustments to the tax liability authoriz
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Note: This version of section effective until 7-1-2026. See also
following version of this section, effective 7-1-2026.
Sec. 8. (a) Subject to subsection (c), a provisional
statement must:
(1) be on a form prescribed by the department of local government
finance;
(2) except as provided in rules adopted under section 20 of this
chapter and subsection (b):
(A) for property taxes first due and payable after 2010 and billed
using a provisional statement under section 6 of this chapter,
indicate:
(i) that the first installment of the taxpayer's tax liability is an
amount equal to fifty percent (50%) of the tax liability that was
payable in the same year as the assessment date for the
property for which the provisional statement is issued, subject
to any adjustments to the tax liability authorized by the
department of local government finance under subsection (e)
and approved by the county treasurer; and
(ii) that the second installment is either the amount specified
in a reconciling statement or, if a reconciling statement is not
sent until after the second installment is due, an amount equal
to fifty percent (50%) of the tax liability that was payable in
the same year as the assessment date for the property for
which the provisional statement is issued, subject to any
adjustments to the tax liability authorized by the department of
local government finance under subsection (e) and approved
by the county treasurer; and
(B) for property taxes billed using a provisional statement under
section 6.5 of this chapter, except as provided in subsection (d),
indicate tax liability in an amount determined by the department
of local government finance based on:
(i) subject to subsection (c), for the cross-county entity, the
property tax rate of the cross-county entity for taxes first due
and payable in the immediately preceding calendar year; and
(ii) for all other taxing units that make up the taxing district or
taxing districts that comprise the cross-county area, the
property tax rates of the taxing units for taxes first due and
payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property taxes
billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement under
section 6 of this chapter, include a statement in the following or a
substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has sent
provisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insert
date). The first installment is equal to fifty percent (50%) of your
tax liability for taxes payable in ______ (insert year), subject to
adjustment to the tax liability authorized by the department of local
government finance and approved by the county treasurer. The
second installment is either the amount specified in a reconciling
statement that will be sent to you, or (if a reconciling statement is
not sent until after the second installment is due) an amount equal
to fifty percent (50%) of your tax liability for taxes payable in
______ (insert year), subject to adjustment to the tax liability
authorized by the department of local government finance and
approved by the county treasurer. After the abstract of property is
complete, you will receive a reconciling statement in the amount
of your actual tax liability for taxes payable in ______ (insert year)
minus the amount you pay under this provisional statement.";
(5) for property taxes billed using a provisional statement under
section 6.5 of this chapter, include a statement in the following or
a substantially similar form, as determined by the department of
local government finance:
"Under Indiana law, ________ County (insert county) has elected
to send provisional statements for the territory of
__________________ (insert cross-county entity) located in
________ County (insert county) because the property tax rate for
________________ (insert cross-county entity) was not available
in time to prepare final tax statements. The statement is due to be
paid in installments on __________ (insert date) and _________
(insert date). The statement is based on the property tax rate of
_________________ (insert cross-county entity) for taxes first due
and payable in _____ (insert immediately preceding calendar
year). After the property tax rate of ________________ (insert
cross-county entity) is determined, you will receive a reconciling
statement in the amount of your actual tax liability for taxes
payable in _____ (insert year) minus the amount you pay under
this provisional statement.";
(6) indicate any adjustment to tax liability under subdivision (2)
authorized by the department of local government finance under
subsection (e) and approved by the county treasurer for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.6-5, or
another law and all property tax deductions; and
(ii) whether each homestead credit and property tax deduction
were applied in the current provisional statement;
(B) an explanation of the procedure and deadline that a taxpayer
must follow and the forms that must be used if a credit or
deduction has been granted for the property and the taxpayer is
no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard deduction
under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for a standard deduction;
and
(8) include any other information the county treasurer requires.
(b) The county may apply a standard deduction, supplemental
standard deduction, or homestead credit calculated by the county's
property system on a provisional bill for a qualified property. If a
provisional bill has been used for property tax billings for two (2)
consecutive years and a property qualifies for a standard deduction,
supplemental standard deduction, or homestead credit for the second
year a provisional bill is used, the county shall apply the standard
deduction, supplemental standard deduction, or homestead credit
calculated by the county's property system on the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on a
provisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in the
immediately preceding calendar year or on a percentage of those
property taxes;
are determined after excluding from the property taxes first due and
payable in the immediately preceding calendar year property taxes
imposed by one (1) or more taxing units in which the tangible property
is located that are attributable to a levy that no longer applies for
property taxes first due and payable in the current calendar year.
(d) If there was no property tax rate of the cross-county entity for
taxes first due and payable in the immediately preceding calendar year
for use under subsection (a)(2)(B), the department of local government
finance shall provide an estimated tax rate calculated to approximate
the actual tax rate that will apply when the tax rate is finally
determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that a county
treasurer may approve under subsection (a)(2)(A) including:
(A) adjustments for any new construction on the property or any
damage to the property;
(B) any necessary adjustments for credits, deductions, or the
local income tax;
(C) adjustments to include current year special assessments or
exclude special assessments payable in the year of the
assessment date but not payable in the current year;
(D) adjustments to include delinquent:
(i) taxes; and
(ii) special assessments;
(E) adjustments to include penalties that are due and owing; and
(F) adjustments to include interest that is due and owing; and
(2) notify county treasurers in writing of the types of adjustments
authorized under subdivision (1).