Indiana § 6-1.1-20.6-4 "Residential property"

Indiana Statutes

§ 6-1.1-20.6-4 — "Residential property"

Indiana § 6-1.1-20.6-4

Art. 1.1PROPERTY TAXES

Ch. 20.6Credit for Excessive Property Taxes

This text of Indiana § 6-1.1-20.6-4 ("Residential property") 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 § 6-1.1-20.6-4 (2026).

Text

As used in this chapter, "residential property" refers to real property that consists of any of the following:

(1)A single family dwelling that is not part of a homestead and the land on which the dwelling is located.

(2)Real property that consists of:

(A)a building that includes two (2) or more dwelling units;

(B)any common areas shared by the dwelling units (including any land that is a common area, as described in section 1.2(b)(2) of this chapter); and

(C)the land on which the building is located.

(3)Land rented or leased for the placement of a manufactured home or mobile home, including any common areas shared by the manufactured homes or mobile homes.

(4)For assessment dates after December 31, 2023, any other land, building, or residential yard structure including a deck, pati

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As used in this chapter, "residential
property" refers to real property that consists of any of the following:
(1) A single family dwelling that is not part of a homestead and
the land on which the dwelling is located.
(2) Real property that consists of:
(A) a building that includes two (2) or more dwelling units;
(B) any common areas shared by the dwelling units (including
any land that is a common area, as described in section
1.2(b)(2) of this chapter); and
(C) the land on which the building is located.
(3) Land rented or leased for the placement of a manufactured
home or mobile home, including any common areas shared by the
manufactured homes or mobile homes.
(4) For assessment dates after December 31, 2023, any other land,
building, or residential yard structure including a deck, patio,
gazebo, or pool that:
(A) is not part of a homestead; and
(B) is predominantly used for a residential purpose.
The term includes a single family dwelling that is under construction
and the land on which the dwelling will be located. The term does not
include real property that consists of a commercial hotel, motel, inn,
tourist camp, or tourist cabin.

Legislative History

As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.7; P.L.146-2008, SEC.221; P.L.131-2008, SEC.4; P.L.288-2013, SEC.22; P.L.166-2014, SEC.4; P.L.182-2023, SEC.4.