MEMORANDUM
TO: All County
Auditors and Treasurers
FROM: Micah G.
Vincent, Commissioner
RE: Property
Tax Installment Plans
DATE:
May 17,
2013
On April 12, 2013, Governor Mike
Pence signed into law Senate Enrolled Act 275 (“SEA 275”). Sections 1 and 2 make
changes to property tax installment plans. Please note, this memorandum is
intended to be an informative bulletin; it is not a substitute for reading the
law.
Section 1 amends IC 6-1.1-24-1.2
to require a county auditor to remove a tract or an item of real property from
the list certified under IC 6-1.1-24-1 before a tax sale if the county treasurer
and the taxpayer make a written agreement for the payment of the delinquent
taxes, and a copy of the agreement is provided to the county auditor before July
1. This amendment is effective July 1, 2013.
Section 2 amends IC
6-1.1-22-9.7(f) to require a county treasurer to develop and implement a plan to
accept partial payments of property taxes if a county fiscal body does not adopt
an ordinance allowing taxpayers to pay in one or more installments. The county
treasurer must notify taxpayers of the plan to accept partial payments either on
the property tax bill or envelope. This amendment is effective of January 1,
2014.
Questions may be directed to
Communications Director Jenny Banks (317) 234-4376 or jbanks@dlgf.in.gov.
