INSTRUCTIONS FOR FILING TAX ABATEMENTS

Tax Abatement Ordinances require these items to be completed:

1.                   The tax abatement ordinance itself, on 8 ½” x 11" paper.

2.                   The final action statement on 8 ½” x 11" paper.

3.                   The petition on 8 ½” x 11" paper.

4.                   The Statement of Benefits form currently prescribed by the State of Indiana (state form SB-l/PP or SB-1/RE) on 8 ½” x 11" paper.

5.                   The program application forms  currently prescribed by the City of Terre Haute (see website for copy of document) on 8 ½” x 11" paper.  Click here for link

6.                    Board of Works Agreement (to be submitted to Board of Works)

7.                    Filing fee of $500.00 (non-refundable) to be paid when abatement is submitted.

8.                    Signature of introducing councilmember must be obtained prior to submission.

Twelve copies plus the original are needed for each item. The original and the copies are to be stapled together in the order given above. If the petitioner wishes to retain a file stamped copy of the tax abatement ordinance for their records, include an additional copy.

The tax abatement ordinance must contain the following statement and information: "This instrument prepared by (Name), (Address), (City, State ZIP)." This line is to be located at the bottom of the last page of the tax abatement ordinance, the final action, and the petition. In addition, the last page of the tax abatement ordinance and the final action must include the signature area for the City Council, the Mayor, and the City Clerk. The format is located at the end of this document.

The tax abatement ordinance must include the legal description of the property. In addition, the final action statement must include the legal description. Please check legal descriptions closely; errors will result in delays.

PLEASE NOTE:  Indiana statutes changed in 2014 and now a "schedule of deductions" must be included in the documents.  Please insert a "schedule of deductions" in the RESOLUTION and in the PETITION. 

Please contact the City Clerk's Office during regular business hours in order to obtain a number for your tax abatement ordinance. Tax abatement ordinances are titled "Resolution". A number is assigned to each resolution ordinance that appears before the City Council. The City Clerk's office issues these numbers and will assign one to your tax abatement ordinance when you call the office. This number is placed on the tax abatement ordinance and the final action statement on all copies as well as the original. This number is used in all references of the tax abatement. This includes but not limited to the filing of compliance forms with the City Clerk's Office (CF-1's) each year after the tax abatement has been confirmed.

Before preparing the tax abatement ordinance, please confirm the property is not located in a TAX INCREMENT FINANCING (TIF) DISTRICT.  The Redevelopment Department will be able to help you with that determination.

After the tax abatement ordinance and copies have been prepared, they are brought to the City Clerk's Office for filing. Tax abatement ordinances need to be filed with the City Clerk no later than the third Friday preceding the next Regular meeting of the Council. Please CLICK HERE for ordinance filing dates.

In addition to filing the proposed tax abatement ordinance and required copies with the City Clerk's Office, you must contact the Board of Public Works office in order to have your agreement filed with them.  You must present this to the Board of Public Works office PRIOR to the City Council acting on the tax abatement ordinance.  To contact the Board of Public Works office please use call (812) 244-2333 or email: [email protected]  Once the Board of Public Works has approved the agreement, please bring a signed copy to the Clerk's Office.

The next step in the process is to attend the required regular meetings of the City Council. You can find a list of meeting dates HERE or in the FILING DEADLINE LIST.

There are additional charges for publication of the tax abatement. The petitioner will be invoiced for the publication charges once the City Clerk's Office receives an invoice for it.  Please note, the price for the legal notice increases significantly based on the size of the chart for the schedule of deductions.

For more information on required forms (SB-1, CF-1, etc) please visit the Indiana Department of Local Government Finance's website.  See link below:

http://www.in.gov/dlgf/8516.htm

It is helpful, but not required, if a WORD document of the resolution is sent to the City Clerk.  This document is used for the legal notice requirements.