Indiana § 6-1.1-12-12 Blind persons; filing claim; proof of blindness; contents of application

Indiana Statutes

§ 6-1.1-12-12 — Blind persons; filing claim; proof of blindness; contents of application

Indiana·Art. 1.1 PROPERTY TAXES·Ch. 12 Assessed Value Deductions and Deduction Procedures

(a)Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home not assessed as real property, or manufactured home not assessed as real property is located. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the application 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 application may be filed in person or by mail. If mailed, the mailing must be

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(a) Except as provided in section 17.8 of
this chapter and subject to section 45 of this chapter, a person who
desires to claim the deduction provided in section 11 of this chapter
must file an application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the real
property, mobile home not assessed as real property, or manufactured
home not assessed as real property is located. To obtain the deduction
for a desired calendar year in which property taxes are first due and
payable, the application 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 application may be
filed in person or by mail. If mailed, the mailing must be postmarked
on or before the last day for filing.
(b) Proof of blindness may be supported by:
(1) the records of the division of family resources or the division
of disability and rehabilitative services; or
(2) the written statement of a physician who is licensed by this
state and skilled in the diseases of the eye or of a licensed
optometrist.
(c) The application required by this section must contain 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 a contract that provides that the individual
is to pay property taxes on the real property, mobile home, or
manufactured home.
(d) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(e) 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.56, SEC.12; Acts 1982, P.L.44, SEC.3; Acts 1982, P.L.45, SEC.4;
P.L.41-1987, SEC.4; P.L.55-1988, SEC.4; P.L.2-1992, SEC.58;
P.L.4-1993, SEC.9; P.L.5-1993, SEC.21; P.L.291-2001, SEC.134;
P.L.90-2002, SEC.108; P.L.177-2002, SEC.2; P.L.141-2006, SEC.9;
P.L.145-2006, SEC.16; P.L.154-2006, SEC.14; P.L.1-2007, SEC.40;
P.L.183-2007, SEC.3; P.L.144-2008, SEC.16; P.L.146-2008, SEC.108;
P.L.1-2009, SEC.29; P.L.183-2014, SEC.8; P.L.214-2019, SEC.6;
P.L.257-2019, SEC.20; P.L.136-2024, SEC.7; P.L.68-2025,
SEC.23.

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