§ 6-1.1-12-11 — Deduction for blind or disabled person; limitations; contract purchaser

Indiana § 6-1.1-12-11

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

Text

(a) Except as provided in section 40.5 of
this chapter, an individual may have the sum of twelve thousand four
hundred eighty dollars ($12,480) deducted from the assessed value of
real property, mobile home not assessed as real property, or
manufactured home not assessed as real property that the individual
owns, or that the individual is buying under a contract that provides
that the individual is to pay property taxes on the real property, mobile
home, or manufactured home, if the contract or a memorandum of the
contract is recorded in the county recorder's office, and if:
(1) the individual is blind or the individual has a disability;
(2) the real property, mobile home, or manufactured home is
principally used and occupied by the individual as the individual's
residence;
(3) the individual's taxable gross income for the calendar year
preceding the year in which the deduction is claimed did not
exceed seventeen thousand dollars ($17,000); and
(4) the individual:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 12 of this chapter is
filed.
(b) For purposes of this section, taxable gross income does not
include income which is not taxed under the federal income tax laws.
(c) For purposes of this section, "blind" has the same meaning as the
definition contained in IC 12-7-2-21(1).
(d) For purposes of this section, "individual with a disability" means
a person unable to engage in any substantial gainful activity by reason
of a medically determinable physical or mental impairment which:
(1) can be expected to result in death; or
(2) has lasted or can be expected to last for a continuous period of
not less than twelve (12) months.
(e) An individual with a disability filing a claim under this section
shall submit proof of the disability. Proof that a claimant is eligible to
receive disability benefits under the federal Social Security Act (42
U.S.C. 301 et seq.) shall constitute proof of disability for purposes of
this section.
(f) An individual with a disability not covered under the federal
Social Security Act shall be examined by a physician and the
individual's status as an individual with a disability determined by
using the same standards as used by the Social Security Administration.
The costs of this examination shall be borne by the claimant.
(g) An individual who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the deduction provided
under this section against that real property, mobile home, or
manufactured home.
(h) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(i) This section expires January 1, 2027.
[Pre-1975 Property Tax Recodification Citation: 6-1-5-1
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979,
P.L.55, SEC.2; Acts 1981, P.L.25, SEC.4; Acts 1982, P.L.45, SEC.3;
P.L.332-1989(ss), SEC.7; P.L.49-1990, SEC.1; P.L.2-1992, SEC.57;
P.L.48-1996, SEC.2; P.L.6-1997, SEC.47; P.L.291-2001, SEC.133;
P.L.20-2004, SEC.2; P.L.99-2007, SEC.22; P.L.144-2008, SEC.15;
P.L.1-2010, SEC.23; P.L.148-2015, SEC.6; P.L.68-2025,
SEC.22.