Sec. 4.5. (a) As used in this section, “maintenance emergency” refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes:

(1) repair of a boiler or chiller system;

(2) roof repair;

(3) storm damage repair; or

(4) any other repair that the department determines is a maintenance emergency for which waiver of the application of section 3.5(a)(1)(E) of this chapter (before its expiration) is warranted.

     (b) A political subdivision may submit a request to the department to waive the application of section 3.5(a)(1)(E) of this chapter (before its expiration), if the proposed controlled project of the political subdivision is to address a maintenance emergency with respect to a building owned or leased by the political subdivision.

     (c) The department shall require the political subdivision to submit any information that the department considers necessary to determine whether the condition that the political subdivision contends is a maintenance emergency.

     (d) The department shall review a request and issue a determination not later than forty-five (45) days after the department receives a request under this section determining whether the condition that the political subdivision contends is a maintenance emergency is sufficient to waive the application of section 3.5(a)(1)(E) of this chapter (before its expiration). If the department determines that the condition is a maintenance emergency then section 3.5(a)(1)(E) of this chapter (before its expiration) is waived and does not apply to the proposed controlled project.

     (e) A waiver of the application of section 3.5(a)(1)(E) of this chapter (before its expiration) in accordance with this section may not be construed as a waiver of any other requirement of this chapter with respect to the proposed controlled project.

     (f) This section expires December 31, 2025.

As added by P.L.239-2023, SEC.11. Amended by P.L.136-2024, SEC.28.

   Sec. 5. An ordinance or resolution adopted under this chapter must provide for a homestead credit that is either a uniform:

(1) percentage of the net property taxes due on the homestead after the application of all other deductions and credits; or

(2) dollar amount applicable to each homestead.

The ordinance or resolution must specify the percentage or the dollar amount.

As added by P.L.246-2005, SEC.61.