8. (a) An individual who receives a
deduction provided under section 9 (before its expiration), 11 (before
its expiration), 13, 14, 16 (before its expiration), 17.4 (before its
expiration), or 37 of this chapter in a particular year and who remains
eligible for the deduction in the following year is not required to file a
statement to apply for the deduction in the following year. However, for
purposes of a deduction under section 37 of this chapter, the county
auditor may, in the county auditor's discretion, terminate the deduction
for assessment dates after January 15, 2012, if the individual does not
comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
1, 2015), as determined by the county auditor, before January 1, 2013.
Before the county auditor terminates the deduction because the
taxpayer claiming the deduction did not comply with the requirement
in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
2013, the county auditor shall mail notice of the proposed termination
of the deduction to:
(1) the last known address of each person liable for any property
taxes or special assessment, as shown on the tax duplicate or
special assessment records; or
(2) the last known address of the most recent owner shown in the
transfer book.
(b) An individual who receives a deduction provided under section
9 (before its expiration), 11 (before its expiration), 13, 14, 16 (before
its expiration), or 17.4 (before its expiration) of this chapter in a
particular year and who becomes ineligible for the deduction in the
following year shall notify the auditor of the county in which the real
property, mobile home, or manufactured home for which the individual
claims the deduction is located of the individual's ineligibility in the
year in which the individual becomes ineligible. An individual who
becomes ineligible for a deduction under section 37 of this chapter
shall notify the county auditor of the county in which the property is
located in conformity with section 37 of this chapter.
(c) The auditor of each county shall, in a particular year, apply a
deduction provided under section 9 (before its expiration), 11 (before
its expiration), 13, 14, 16 (before its expiration), 17.4 (before its
expiration), or 37 of this chapter to each individual who received the
deduction in the preceding year unless the auditor determines that the
individual is no longer eligible for the deduction.
(d) An individual who receives a deduction provided under section
9 (before its expiration), 11 (before its expiration), 13, 14, 16 (before
its expiration), 17.4 (before its expiration), or 37 of this chapter for
property that is jointly held with another owner in a particular year and
remains eligible for the deduction in the following year is not required
to file a statement to reapply for the deduction following the removal
of the joint owner if:
(1) the individual is the sole owner of the property following the
death of the individual's spouse; or
(2) the individual is the sole owner of the property following the
death of a joint owner who was not the individual's spouse.
If a county auditor terminates a deduction under section 9 of this
chapter (before its expiration), a deduction under section 37 of this
chapter, or a credit under IC 6-1.1-20.6-8.5 after June 30, 2017, and
before May 1, 2019, because the taxpayer claiming the deduction or
credit did not comply with a requirement added to this subsection by
P.L.255-2017 to reapply for the deduction or credit, the county auditor
shall reinstate the deduction or credit if the taxpayer provides proof that
the taxpayer is eligible for the deduction or credit and is not claiming
the deduction or credit for any other property.
(e) A trust entitled to a deduction under section 9 (before its
expiration), 11 (before its expiration), 13, 14, 16 (before its expiration),
17.4 (before its expiration), or 37 of this chapter for real property
owned by the trust and occupied by an individual in accordance with
section 17.9 of this chapter (before its expiration) is not required to file
a statement to apply for the deduction, if:
(1) the individual who occupies the real property receives a
deduction provided under section 9 (before its expiration), 11
(before its expiration), 13, 14, 16 (before its expiration), 17.4
(before its expiration), or 37 of this chapter in a particular year;
and
(2) the trust remains eligible for the deduction in the following
year.
However, for purposes of a deduction under section 37 of this chapter,
the individuals that qualify the trust for a deduction must comply with
the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015)
before January 1, 2013.
(f) A cooperative housing corporation (as defined in 26 U.S.C. 216)
that is entitled to a deduction under section 37 of this chapter in the
immediately preceding calendar year for a homestead (as defined in
section 37 of this chapter) is not required to file a statement to apply for
the deduction for the current calendar year if the cooperative housing
corporation remains eligible for the deduction for the current calendar
year. However, the county auditor may, in the county auditor's
discretion, terminate the deduction for assessment dates after January
15, 2012, if the individual does not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015), as determined by the
county auditor, before January 1, 2013. Before the county auditor
terminates a deduction because the taxpayer claiming the deduction did
not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired
January 1, 2015) before January 1, 2013, the county auditor shall mail
notice of the proposed termination of the deduction to:
(1) the last known address of each person liable for any property
taxes or special assessment, as shown on the tax duplicate or
special assessment records; or
(2) the last known address of the most recent owner shown in the
transfer book.
(g) An individual who:
(1) was eligible for a homestead credit under IC 6-1.1-20.9
(repealed) for property taxes imposed for the March 1, 2007, or
January 15, 2008, assessment date; or
(2) would have been eligible for a homestead credit under IC 6-1.1-20.9 (repealed) for property taxes imposed for the March 1,
2008, or January 15, 2009, assessment date if IC 6-1.1-20.9 had
not been repealed;
is not required to file a statement to apply for a deduction under section
37 of this chapter if the individual remains eligible for the deduction in
the current year. An individual who filed for a homestead credit under
IC 6-1.1-20.9 (repealed) for an assessment date after March 1, 2007 (if
the property is real property), or after January 1, 2008 (if the property
is personal property), shall be treated as an individual who has filed for
a deduction under section 37 of this chapter. However, the county
auditor may, in the county auditor's discretion, terminate the deduction
for assessment dates after January 15, 2012, if the individual does not
comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January
1, 2015), as determined by the county auditor, before January 1, 2013.
Before the county auditor terminates the deduction because the
taxpayer claiming the deduction did not comply with the requirement
in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1,
2013, the county auditor shall mail notice of the proposed termination
of the deduction to the last known address of each person liable for any
property taxes or special assessment, as shown on the tax duplicate or
special assessment records, or to the last known address of the most
recent owner shown in the transfer book.
(h) If a county auditor terminates a deduction because the taxpayer
claiming the deduction did not comply with the requirement in IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015) before January 1, 2013,
the county auditor shall reinstate the deduction if the taxpayer provides
proof that the taxpayer is eligible for the deduction and is not claiming
the deduction for any other property.
(i) A taxpayer described in section 37(r) of this chapter is not
required to file a statement to apply for the deduction provided by
section 37 of this chapter if the property owned by the taxpayer remains
eligible for the deduction for that calendar year.
As added by Acts 1982, P.L.44, SEC.7. Amended by
P.L.125-1999, SEC.1; P.L.291-2001, SEC.141; P.L.154-2006, SEC.18;
P.L.95-2007, SEC.1; P.L.144-2008, SEC.24; P.L.87-2009, SEC.2;
P.L.182-2009(ss), SEC.109; P.L.5-2015, SEC.12; P.L.250-2015,
SEC.5; P.L.255-2017, SEC.12; P.L.257-2019, SEC.24; P.L.174-2022,
SEC.21; P.L.182-2023, SEC.1; P.L.156-2024, SEC.10; P.L.1-2025,
SEC.78; P.L.68-2025, SEC.30; P.L.230-2025, SEC.35.