§ 6-1.1-12-36 — Deductions; eligibility for following year

Indiana § 6-1.1-12-36

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

Text

(a) A person who receives a deduction
provided under section 26 (before its expiration), 29 (before its
expiration), 33 (before its expiration), 34 (before its expiration), or 38
(before its expiration) of this chapter for a particular year and who
remains eligible for the deduction for the following year is not required
to file a statement to apply for the deduction for the following year.
(b) A person who receives a deduction provided under section 26
(before its expiration), 29 (before its expiration), 33 (before its
expiration), 34 (before its expiration), or 38 (before its expiration) of
this chapter for a particular year and who becomes ineligible for the
deduction for the following year shall notify the auditor of the county
in which the real property or mobile home for which the person
received the deduction is located of the person's ineligibility before
March 31 of the year for which the person becomes ineligible.
(c) The auditor of each county shall, in a particular year, apply a
deduction provided under section 26 (before its expiration), 29 (before
its expiration), 33 (before its expiration), 34 (before its expiration), or
38 (before its expiration) of this chapter to each person who received
the deduction in the preceding year unless the auditor determines that
the person is no longer eligible for the deduction.
(d) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(e) This section expires January 1, 2027.

Legislative History

As added by P.L.43-1984, SEC.4. Amended by P.L.41-1992, SEC.2; P.L.10-1997, SEC.12; P.L.214-2005, SEC.13; P.L.214-2019, SEC.15; P.L.68-2025, SEC.43.