Enlarge image | SCHEDULE OF DEDUCTION FROM PRIVACY NOTICE 2024 PAY 2025 Any information concerning the cost of the ASSESSED VALUATION property and specific salaries paid to FORM UD - ERA UTILITY DISTRIBUTABLE PROPERTY IN individual employees by the property owner is confidential per IC 6-1.1-12.1-5.1. ECONOMIC REVITALIZATION AREA State Form 52447 (R18 / 1-24) Prescribed by the Department of Local Government Finance INSTRUCTIONS: 1. In order to receive a deduction, this schedule must be submitted to the county assessor with copies of Form UD – 45 (Pages 1, 2, 3, 4, 5, and 11). 2. A separate schedule mut be completed for EACH APPROVED abatement and for each taxing district (Form SB-1/UD). 3. Attach a copy of the applicable Form CF-1/UD to this schedule and a copy of the resolution from the designating body with a copy of the abatement schedule approved. 4. For any acquisitions since the last assessment date, attach a list of the new equipment that is included on this form. 5. File this form by May 15. SECTION 1 TAXPAYER INFORMATION Name of Taxpayer Name of Contact Person Address of Taxpayer (number and street, city, state and ZIP code) Email Address of Contact Person Telephone Number ( ) County Township Taxing District Fax Number ( ) SECTION 2 ECONOMIC REVITALIZATION AREA INFORMATION Name of Body Designating the Economic Revitalization Area Resolution Number Length of Abatement (years) Date Designation Approved (month, day, year) Designation Termination Date (month, day, year) Does Resolution Limit Dollar Amount of Deduction? ☐ Yes ☐ No SECTION 3 EQUIPMENT SCHEDULE The true tax value of depreciable assets is to be reported as it is reported on Form UD-45. This schedule includes only new manufacturing, research and development, logistical distribution, and/or information technology equipment deductible per the resolution and IC 6-1.1-12.1. List each item of equipment for the deduction on Page 3 of the return. You may add pages as necessary. NOTE: Report cost of depreciable assets at federal tax basis. SPECIAL TOOLS Round all figures to the nearest $10. Report only TTV of abatable special tools, dies, jigs, etc. (50 IAC 5.1-1-28) Assessing Official Use Only True Tax Value Abatement Deduction Claimed Deduction Approved Percent TRUE TAX VALUE – Acquisitions Since Last Assessment Date $ 30 % $ $ TRUE TAX VALUE – Acquisitions Prior to Last Assessment Date $ 3 % $ $ SECTION 4 Property Added UD – 45 Percent (C) (D) (E) (F) (G) (H) (A) (B) Schedule A, Distributable in Column A x Percent of Column C x Abatement Column E x Deduction Line 43 Taxing Unit (From Column B = TTV Column C Column D = Percent Column F = Approved UD – 45, Schedule E) in Taxing Unit TTV Subject TTV Abatable (From Chart on Deduction Claimed (For Use by to Abatement Page 2) County Officials) 01 2023 $ % $ % $ % $ $ 02 2022 $ % $ % $ % $ $ 03 2021 $ % $ % $ % $ $ 04 2020 $ % $ % $ % $ $ 05 2019 $ % $ % $ % $ $ 06 2018 $ % $ % $ % $ $ 07 2017 $ % $ % $ % $ $ 08 2016 $ % $ % $ % $ $ 09 2015 $ % $ % $ % $ $ 10 2014 $ % $ % $ % $ $ 2013 and $ % $ % $ % $ $ Prior TOTAL $ % $ % $ % $ $ TOTAL WITH SPECIAL TOOLING $ $ REQUISITION LIMIT $ Page 1 of 3 |
Enlarge image | ABATEMENT DEDUCTION SCHEDULE Statement of Benefits (SB-1) pproved A fterA6/30/2000 (Machinery or esearchR and evelopment D quipment)E Year Year Year Year Year Year Year Year Year Year Year 1 2 3 4 5 6 7 8 9 10 11 One (1) Year 100% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Two (2) Years 100% 50% 0% 0% 0% 0% 0% 0% 0% 0% 0% Three (3) Years 100% 66% 33% 0% 0% 0% 0% 0% 0% 0% 0% Four (4) Years 100% 75% 50% 25% 0% 0% 0% 0% 0% 0% 0% Five (5) Years 100% 80% 60% 40% 20% 0% 0% 0% 0% 0% 0% Six (6) Years 100% 85% 66% 50% 34% 25% 0% 0% 0% 0% 0% Seven (7) Years 100% 85% 71% 57% 43% 29% 14% 0% 0% 0% 0% Eight (8) Years 100% 88% 75% 63% 50% 38% 25% 13% 0% 0% 0% Nine (9) Years 100% 88% 77% 66% 55% 44% 33% 22% 11% 0% 0% Ten (10) Years 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% ERA Designated Prior to 5/1/1991 and SB-1 Filed Before 5/1/1991 (Machinery and Equipment Only) Year Year Year Year Year Year Year Year Year Year Year 1 2 3 4 5 6 7 8 9 10 11 Five (5) Years 100% 95% 80% 65% 50% 0% 0% 0% 0% 0% 0% ERA Designated and SB-1 Approved On or After 5/1/1991 and Before 7/1/2000 (Machinery and Equipment Only) Year Year Year Year Year Year Year Year Year Year Year 1 2 3 4 5 6 7 8 9 10 11 Five (5) Years 100% 95% 80% 65% 50% 0% 0% 0% 0% 0% 0% Ten (10) Years 100% 95% 90% 85% 80% 70% 55% 40% 30% 25% 0% ERA Designated Prior to 7/1/2000 and SB-1 Filed On or After 7/1/2000 (Machinery and Equipment Only) Year Year Year Year Year Year Year Year Year Year Year 1 2 3 4 5 6 7 8 9 10 11 Five (5) Years 100% 80% 60% 40% 20% 0% 0% 0% 0% 0% 0% Ten (10) Years 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Other: Deduction Approved by the Designating Body After 6/30/2013 See IC 6-1.1-12.1-17(b). Year Year Year Year Year Year Year Year Year Year Year 1 2 3 4 5 6 7 8 9 10 11 Year Approved ____________ ____ % ____ % ____ % ____ % ____ % ____ % ____ % ____ % ____ % ____ % ____ % Page 2 of 3 |
Enlarge image | EQUIPMENT LIST Please use the following format for your equipment list. You may attach additional sheets as necessary. Please use the same cost, depreciation, and true tax value as you reported on Form UD – 45 Annual Report. Cost at Federal Tax Base Federal Tax Depreciation True Tax Value (TTV) Describe the Property and seU or urposeP of ropertyP Percent of TTV Abated % TAXPAYER CERTIFICATION I hereby certify that the representations in this statement are true. Signature Title Date Signed (month, day, year) Printed Name Email Address Telephone Number ( ) Page 3 of 3 |