Indiana § 6-1.1-12-16 Deduction for surviving spouse of veteran; limitations; contract
purchaser

Indiana Statutes

§ 6-1.1-12-16 — Deduction for surviving spouse of veteran; limitations; contract purchaser

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

(a)Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of the surviving spouse's tangible property, or real property, mobile home not assessed as real property, or manufactured home not assessed as real property that the surviving spouse is buying under a contract that provides that the surviving spouse 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 deceased spouse served in the military or naval forces of the United States before November 12, 1918;

(2)the deceased spouse received an honorable discharge; and

(3)the sur

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(a) Except as provided in section 40.5 of
this chapter, a surviving spouse may have the sum of eighteen thousand
seven hundred twenty dollars ($18,720) deducted from the assessed
value of the surviving spouse's tangible property, or real property,
mobile home not assessed as real property, or manufactured home not
assessed as real property that the surviving spouse is buying under a
contract that provides that the surviving spouse 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 deceased spouse served in the military or naval forces of
the United States before November 12, 1918;
(2) the deceased spouse received an honorable discharge; and
(3) the surviving spouse:
(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 17 of this chapter is
filed.
(b) A surviving spouse who receives the deduction provided by this
section may not receive the deduction provided by section 13 of this
chapter. However, the surviving spouse may receive any other
deduction which the surviving spouse is entitled to by law.
(c) 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.
(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: 6-1-6.5-1
part.]
Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.7.
As amended by Acts 1978, P.L.33, SEC.2; Acts 1982, P.L.45, SEC.8;
P.L.6-1997, SEC.50; P.L.291-2001, SEC.138; P.L.20-2004, SEC.5;
P.L.144-2008, SEC.20; P.L.1-2009, SEC.31; P.L.68-2025,
SEC.28.

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