Indiana Statutes
§ 6-1.1-12-17.9 — Trust eligibility for certain deductions; requirements
Indiana § 6-1.1-12-17.9
This text of Indiana § 6-1.1-12-17.9 (Trust eligibility for certain deductions; requirements) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-12-17.9 (2026).
Text
9. A trust is entitled to a deduction 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 for real property owned by the trust and occupied by an individual if the county auditor determines that the individual:
(1)upon verification in the body of the deed or otherwise, has
either:
(A)a beneficial interest in the trust; or
(B)the right to occupy the real property rent free under the
terms of a qualified personal residence trust created by the
individual under United States Treasury Regulation
25.2702-5(c)(2); and
(2)otherwise qualifies for the deduction.
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Legislative History
As added by P.L.95-2007, SEC.2. Amended by P.L.101-2008,
SEC.2; P.L.250-2015, SEC.6; P.L.190-2016, SEC.1; P.L.68-2025,
SEC.31; P.L.230-2025, SEC.36.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-12-17.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12-17.9.