Indiana § 6-1.1-12.1-6 Multiple deductions barred

Indiana Statutes

§ 6-1.1-12.1-6 — Multiple deductions barred

Indiana § 6-1.1-12.1-6

Art. 1.1PROPERTY TAXES

Ch. 12.1Deduction for Rehabilitation or Redevelopment of

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Bluebook

Ind. Code § 6-1.1-12.1-6 (2026).

Text

(a)A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs or improvements. This subsection expires January 1, 2033.

(b)A property owner may not receive a deduction under this chapter if the property owner receives a deduction under IC 6-1.1-12-28.5 (before its expiration) for the same property. As added by Acts 1977, P.L.69, SEC.1. Amended by P.L.25-1995, SEC.23; P.L.181-2016, SEC.12; P.L.68-2025, SEC.54.

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(a) A property owner may not receive a
deduction under this chapter for repairs or improvements to real
property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its
expiration) for those same repairs or improvements. This subsection
expires January 1, 2033.
(b) A property owner may not receive a deduction under this chapter
if the property owner receives a deduction under IC 6-1.1-12-28.5
(before its expiration) for the same property.
As added by Acts 1977, P.L.69, SEC.1. Amended by
P.L.25-1995, SEC.23; P.L.181-2016, SEC.12; P.L.68-2025,
SEC.54.