§ 6-1.1-12-10.1 — Persons over 65 or surviving spouse; filing claim

Indiana § 6-1.1-12-10.1

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 12: Assessed Value Deductions and Deduction Procedures

Text

1. (a) Except as provided in section 17.8
of this chapter and subject to section 45 of this chapter, an individual
who desires to claim the deduction provided by section 9 of this
chapter must file a sworn statement, on forms prescribed by the
department of local government finance, with the auditor of the county
in which the real property, mobile home, or manufactured home is
located. To obtain the deduction for a desired calendar year in which
property taxes are first due and payable, the statement must be
completed, dated, and filed with the county auditor on or before
January 15 of the calendar year in which the property taxes are first due
and payable. The statement may be filed in person or by mail. If
mailed, the mailing must be postmarked on or before the last day for
filing.
(b) The statement referred to in subsection (a) shall be in affidavit
form or require verification under penalties of perjury. The statement
must be filed in duplicate if the applicant owns, or is buying under a
contract, real property, a mobile home, or a manufactured home subject
to assessment in more than one (1) county or in more than one (1)
taxing district in the same county. The statement shall contain:
(1) the source and exact amount of gross income received by the
individual and the individual's spouse during the preceding
calendar year;
(2) the description and assessed value of the real property, mobile
home, or manufactured home;
(3) the individual's full name and complete residence address;
(4) the record number and page where the contract or
memorandum of the contract is recorded if the individual is
buying the real property, mobile home, or manufactured home on
contract; and
(5) any additional information which the department of local
government finance may require.
(c) In order to substantiate the deduction statement, the applicant
shall submit for inspection by the county auditor a copy of the
applicant's and a copy of the applicant's spouse's income tax returns
that were originally due in the calendar year immediately preceding the
desired calendar year in which the property taxes are first due and
payable and for which the applicant and the applicant's spouse desire
to claim the deduction. If either was not required to file an income tax
return, the applicant shall subscribe to that fact in the deduction
statement.
(d) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(e) This section expires January 1, 2027.
As added by Acts 1980, P.L.40, SEC.1. Amended by Acts 1982,
P.L.44, SEC.2; Acts 1982, P.L.45, SEC.2; P.L.55-1988, SEC.3;
P.L.291-2001, SEC.132; P.L.90-2002, SEC.107; P.L.154-2006,
SEC.13; P.L.183-2007, SEC.2; P.L.144-2008, SEC.14; P.L.183-2014,
SEC.7; P.L.214-2019, SEC.5; P.L.257-2019, SEC.19; P.L.136-2024,
SEC.6; P.L.68-2025, SEC.21.