Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:

(1) Completing and submitting a personal property return with:

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Terms Used In Indiana Code 6-1.1-3-26

  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(A) the assessor of each township in which the taxpayer’s personal property is subject to assessment; or

(B) the county assessor if there is no township assessor for a township in which the taxpayer’s personal property is subject to assessment.

(2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:

(A) that the taxpayer owned on the assessment date of that year; or

(B) that the taxpayer held, possessed, or controlled on the assessment date of that year.

(3) Reviewing information submitted with a personal property return during previous years.

(4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.

The department shall make the portal available for taxpayer use no later than January 1, 2021.

As added by P.L.108-2019, SEC.102.

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