Indiana § 6-1.1-22-9.5 Alternative schedule of installment payments

Indiana Statutes

§ 6-1.1-22-9.5 — Alternative schedule of installment payments

Indiana § 6-1.1-22-9.5

Art. 1.1PROPERTY TAXES

Ch. 22General Procedures for Property Tax Collection

This text of Indiana § 6-1.1-22-9.5 (Alternative schedule of installment payments) 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 § 6-1.1-22-9.5 (2026).

Text

5.

(a)This section applies only to property taxes first due and payable in a year that begins after December 31, 2003:

(1)with respect to a homestead (as defined in IC 6-1.1-12-37); and

(2)that are not payable in one (1) installment under section 9(c) of this chapter.

(b)At any time before the mailing or transmission of tax statements for a year under section 8.1 of this chapter, a county may petition the department of local government finance to establish a schedule of installments for the payment of property taxes with respect to:

(1)real property that are based on the assessment of the property in the immediately preceding year; or

(2)a mobile home or manufactured home that is not assessed as real property that are based on the assessment of the property in the current year. The c

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5. (a) This section applies only to property
taxes first due and payable in a year that begins after December 31,
2003:
(1) with respect to a homestead (as defined in IC 6-1.1-12-37);
and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax statements
for a year under section 8.1 of this chapter, a county may petition the
department of local government finance to establish a schedule of
installments for the payment of property taxes with respect to:
(1) real property that are based on the assessment of the property
in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November 10
of the year in which the tax statement is mailed or transmitted;
or
(C) the last installment payment that is later than May 10 of the
year immediately following the year in which the tax statement
is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the year
immediately following the year in which the tax statement is mailed or
transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the property
taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision in
the year the revenue is received under an appropriation from;
the year in which the tax statement is mailed or transmitted under
section 8.1 of this chapter.

Legislative History

As added by P.L.1-2004, SEC.36 and P.L.23-2004, SEC.39. Amended by P.L.67-2006, SEC.8; P.L.2-2006, SEC.65; P.L.1-2007, SEC.48; P.L.3-2008, SEC.57; P.L.146-2008, SEC.253.