STATEHOUSE – Legislation co-authored by State Representative Greg Beumer (R-Modoc) regarding property tax deductions for certain heritage barns was signed into law by Governor Pence. House Enrolled Act (HEA) 1046 permits a person to receive a 100 percent property tax deduction against the assessed value of a heritage barn given that the barn meets four specific criteria. These criteria are that the barn was constructed before 1950; that it retains sufficient integrity of design, materials and construction to clearly identify the building as a barn; that it is not being used for agricultural purposes in the operation of an agricultural enterprise; and that it is not being used for business purposes. “Heritage barns are a symbolic part of Indiana’s picturesque landscape,” said Rep. Beumer. “I am extremely proud to have been a part of this legislation as it aims to accomplish what I came to the Statehouse to do: restore and revive rural Indiana.” The Office of Tourism and Development will now also promote these heritage barns through print media, electronic media and other hospitality opportunities. A county may impose a public safety fee of up to $50 for each heritage barn receiving a deduction. HEA 1046 will go into effect on July 1, 2014. -30- |
