§ 6-1.1-12-15 — Claim by veteran; guardianship; contract purchaser

Indiana § 6-1.1-12-15

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

Text

(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 13 or 14 of this
chapter must file a statement with the auditor of the county in which
the individual resides. 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. The statement shall contain a sworn declaration that the
individual is entitled to the deduction.
(b) In addition to the statement, the individual shall submit to the
county auditor for the auditor's inspection:
(1) a pension certificate, an award of compensation, or a disability
compensation check issued by the United States Department of
Veterans Affairs if the individual claims the deduction provided
by section 13 of this chapter;
(2) a pension certificate or an award of compensation issued by
the United States Department of Veterans Affairs if the individual
claims the deduction provided by section 14 of this chapter; or
(3) the appropriate certificate of eligibility issued to the individual
by the Indiana department of veterans' affairs if the individual
claims the deduction provided by section 13 or 14 of this chapter.
(c) If the individual claiming the deduction is under guardianship,
the guardian shall file the statement required by this section. If a
deceased veteran's surviving spouse is claiming the deduction, the
surviving spouse shall provide the documentation necessary to
establish that at the time of death the deceased veteran satisfied the
requirements of section 13(a)(1) through 13(a)(4) of this chapter,
section 14(a)(1) through 14(a)(4) of this chapter, or section 14(b)(2) of
this chapter, whichever applies.
(d) If the individual claiming a deduction under section 13 or 14 of
this chapter is buying real property, a mobile home not assessed as real
property, or a manufactured home not assessed as real property under
a contract that provides that the individual is to pay property taxes for
the real estate, mobile home, or manufactured home, the statement
required by this section must contain the record number and page
where the contract or memorandum of the contract is recorded.
[Pre-1975 Property Tax Recodification Citations: 6-1-6-2;
6-1-7-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979,
P.L.56, SEC.13; Acts 1982, P.L.44, SEC.4; Acts 1982, P.L.45, SEC.7;
P.L.55-1988, SEC.5; P.L.1-1990, SEC.70; P.L.123-1999, SEC.5;
P.L.291-2001, SEC.137; P.L.177-2002, SEC.3; P.L.154-2006, SEC.15;
P.L.183-2007, SEC.4; P.L.144-2008, SEC.19; P.L.293-2013(ts),
SEC.3; P.L.183-2014, SEC.9; P.L.114-2019, SEC.3; P.L.214-2019,
SEC.7; P.L.257-2019, SEC.21; P.L.156-2020, SEC.14; P.L.136-2024,
SEC.9; P.L.68-2025, SEC.27; P.L.230-2025, SEC.34.