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Department of Local Government Finance

DLGF > Legislation & Policy Information > Agency/Property Tax Rules Agency/Property Tax Rules

Assessor-Appraiser and Tax Representative Certification and Revocation Rule LSA 15-165

Subject Matter: Adds 50 IAC 15-1-3.5 defining gross incompetence. Adds 50 IAC 15-4-2 establishing procedures for revocation of professional appraiser certifications. Removes obsolete provisions in 50 IAC 15-3-2 and 50 IAC 15-3-4 concerning assessor-appraiser continuing education requirements. Amends 50 IAC 15-3-6 concerning revocation of assessor-appraiser certifications. Amends 50 IAC 15-3-7 respecting courses offered for Level Three assessor-appraiser certification. Amends 50 IAC 15-5-1 concerning the definition of tax representative. Amends 50 IAC 15-5-6 concerning obligations of a tax representative. Amends 50 IAC 15-5-8 concerning procedures for certifying and revoking tax representative status.

Notice of Intent to Adopt Rule:
Proposed Rule:
Notice of Public Hearing:
Comments from the Small Business Ombudsman:

The agency will welcome comments from the public concerning this rule until the adoption of this rule by the DLGF. Comments may be sent to the following address:

David Marusarz
Indiana Department of Local Government Finance
Indiana Government Center North
100 North Senate Ave, Room N1058
Indianapolis, Indiana, 46204

Comments may also be sent by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Copies of any comments received & written responses to comments are open for public inspection. Requests to inspect comments and responses to comments may be made in-person at Indiana Government Center North, 100 North Senate Ave, Room N1058, Indianapolis, Indiana, 46204, or by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Timetable for Action: The notice of Intent to Adopt the Rule was published in the Indiana Register on June 10, 2015. The DLGF will submit the Proposed Rule and Notice of Public Hearing for publication in the Indiana Register pending approval of the Proposed Rule by the State Budget Agency. Subsequently, a public hearing will be held with public comments. After comments have been received and considered, the DLGF will hold a hearing to adopt the final rule. The DLGF will then prepare an official packet to submit to the Attorney General’s Office for review. The Attorney General’s Office has forty-five (45) days to review. After approval by the Attorney General’s Office, the rule will then be forwarded to the Governor’s Office for approval. The rule will become effective thirty (30) days from the date of the Governor’s signature. This timeline may change during the rulemaking process and will be updated as needed.

Amended Personal Property Returns Rule LSA 15-166

Subject Matter: Adds 50 IAC 16-7.1 concerning personal property tax liability and refunds on an amended return. Amends 50 IAC 16-3-2 concerning amended property tax return forms. Amends 50 IAC 16-4-1 concerning prohibited amendments. Amends 50 IAC 16-5-1 concerning assessing official review of amended personal property returns. Makes technical corrections to 50 IAC 16-6-1. Repeals 50 IAC 16-7. Makes technical correction to 50 IAC 16-8-1.

Notice of Intent to Adopt Rule:
Proposed Rule:
Notice of Public Hearing:
Comments from the Small Business Ombudsman:

The agency will welcome comments from the public concerning this rule until the adoption of this rule by the DLGF. Comments may be sent to the following address:

David Marusarz
Indiana Department of Local Government Finance
Indiana Government Center North
100 North Senate Ave, Room N1058
Indianapolis, Indiana, 46204

Comments may also be sent by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Copies of any comments received & written responses to comments are open for public inspection. Requests to inspect comments and responses to comments may be made in-person at Indiana Government Center North, 100 North Senate Ave, Room N1058, Indianapolis, Indiana, 46204, or by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Timetable for Action: The Notice of Intent to Adopt the Rule was published in the Indiana Register on June 10, 2015. The DLGF will submit the Proposed Rule and Notice of Public Hearing for publication in the Indiana Register pending approval of the Proposed Rule by the State Budget Agency. Subsequently, a public hearing will be held with public comments. After comments have been received and considered, the DLGF will hold a hearing to adopt the final rule. The DLGF will then prepare an official packet to submit to the Attorney General’s Office for review. The Attorney General’s Office has forty-five (45) days to review. After approval by the Attorney General’s Office, the rule will then be forwarded to the Governor’s Office for approval. The rule will become effective thirty (30) days from the date of the Governor’s signature. This timeline may change during the rulemaking process and will be updated as needed.

Homestead Standard Deduction Rule LSA 15-167

Subject Matter: Amends 50 IAC 24-3-1 concerning applicable laws governing eligibility for the homestead deduction. Amends 50 IAC 24-3-4 concerning the carry-over of the homestead deduction from one owner to another. Amends 50 IAC 24-3-5 concerning limitations on the homestead deduction. Amends 50 IAC 24-4-2 concerning the filing date for the homestead deduction. Amends 50 IAC 24-4-3 concerning the sales disclosure form as an application for the homestead deduction. Repeals 50 IAC 24-3-6 and 50 IAC 24-3-7 concerning circumstances which affect eligibility for the homestead deduction.

Notice of Intent to Adopt Rule:
Proposed Rule:
Notice of Public Hearing:
Comments from the Small Business Ombudsman:

The agency will welcome comments from the public concerning this rule until the adoption of this rule by the DLGF. Comments may be sent to the following address:

David Marusarz
Indiana Department of Local Government Finance
Indiana Government Center North
100 North Senate Ave, Room N1058
Indianapolis, Indiana, 46204

Comments may also be sent by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Copies of any comments received & written responses to comments are open for public inspection. Requests to inspect comments and responses to comments may be made in-person at Indiana Government Center North, 100 North Senate Ave, Room N1058, Indianapolis, Indiana, 46204, or by e-mail to staff attorney David Marusarz at dmarusarz@dlgf.in.gov.

Timetable Action: The Notice of Intent to Adopt the Rule was published in the Indiana Register on June 10, 2015. The DLGF will submit the Proposed Rule and Notice of public Hearing for publication in the Indiana Register pending approval of the Proposed Rule by the State Budget Agency. Subsequently, a public hearing will be held with public comments. After comments have been received and considered, the DLGF will hold a hearing to adopt the final rule. The DLGF will then prepare an official packet to submit to the Attorney General’s Office for review. The Attorney General’s Office has forty-five (45) days to review. After approval by the Attorney General’s Office, the rule will then be forwarded to the Governor’s Office for approval. The rule will become effective thirty (30) days from the date of the Governor’s signature. This timeline may change during the rulemaking process and will be updated as needed.