§ 6-1.1-12-35.5 — Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals

Indiana § 6-1.1-12-35.5

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

Text

5. (a) Except as provided in section 36 or
44 of this chapter and subject to section 45 of this chapter, a person
who desires to claim the deduction provided by section 33 (before its
expiration) or 34 (before its expiration) of this chapter must file a
certified statement in duplicate, on forms prescribed by the department
of local government finance and proof of certification under subsection
(b) with the auditor of the county in which the property for which the
deduction is claimed is subject to assessment. To obtain the deduction
for a desired calendar year in which property taxes are first due and
payable, the person must complete, date, and file the certified statement
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. On verification of the statement by
the assessor of the township in which the property for which the
deduction is claimed is subject to assessment, or the county assessor if
there is no township assessor for the township, the county auditor shall
allow the deduction.
(b) The department of environmental management, upon application
by a property owner, shall determine whether a system or device
qualifies for a deduction provided by section 33 (before its expiration)
or 34 (before its expiration) of this chapter. If the department
determines that a system or device qualifies for a deduction, it shall
certify the system or device and provide proof of the certification to the
property owner. The department shall prescribe the form and manner
of the certification process required by this subsection.
(c) If the department of environmental management receives an
application for certification, the department shall determine whether
the system or device qualifies for a deduction. If the department fails
to make a determination under this subsection before December 31 of
the year in which the application is received, the system or device is
considered certified.
(d) A denial of a deduction claimed under section 33 (before its
expiration) or 34 (before its expiration) of this chapter may be appealed
as provided in IC 6-1.1-15. The appeal is limited to a review of a
determination made by the township assessor county property tax
assessment board of appeals, or department of local government
finance.
(e) Notwithstanding any other law, if there is a change in ownership
of real property, or a mobile home that is not assessed as real property:
(1) that is equipped with a geothermal energy heating or cooling
device; and
(2) whose previous owner received a property tax deduction under
section 34 of this chapter (before its expiration) for the
geothermal energy heating or cooling device prior to the change
in ownership;
the new owner shall be eligible for the property tax deduction following
the change in ownership and, in subsequent taxable years, shall not be
required to obtain a determination of qualification from the department
of environmental management under subsection (b) and shall not be
required to file a certified statement of qualification with the county
auditor under subsection (a) to remain eligible for the property tax
deduction.
(f) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(g) This section expires January 1, 2027.

Legislative History

As added by P.L.198-2001, SEC.36. Amended by P.L.214-2005, SEC.12; P.L.154-2006, SEC.22; P.L.2-2007, SEC.114; P.L.183-2007, SEC.9; P.L.144-2008, SEC.35; P.L.146-2008, SEC.114; P.L.1-2009, SEC.37; P.L.183-2014, SEC.14; P.L.214-2019, SEC.14; P.L.257-2019, SEC.27; P.L.236-2023, SEC.22; P.L.136-2024, SEC.13; P.L.68-2025, SEC.42.