Indiana Statutes

§ 6-1.1-49-6 — Application for the credit

Indiana § 6-1.1-49-6
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 49County Option Circuit Breaker Tax Credit

This text of Indiana § 6-1.1-49-6 (Application for the credit) 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 § 6-1.1-49-6 (2026).

Text

(a)A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. However, a qualified individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year.
(b)An individual who has a credit provided under this chapter applied to the individual's property tax liability in a particular calendar year may not also have a credit under IC 6-1.1-20.6-8.5 applied to the individual's property tax liability in the same calendar year.
(c)Not more than one (1) credit may be claimed under this chapter with respect to a particular homestead by any qualified indi

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Legislative History

As added by P.L.95-2023, SEC.1.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-49-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-49-6.