Indiana Statutes

§ 6-1.1-49-7 — Amount of the credit

Indiana § 6-1.1-49-7
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 49County Option Circuit Breaker Tax Credit

This text of Indiana § 6-1.1-49-7 (Amount of 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 § 6-1.1-49-7 (2026).

Text

The amount of the credit under this chapter is equal to the greater of zero (0) or the result of:

(1)the property tax liability first due and payable on the qualified individual's homestead property for the calendar year (excluding any property tax liability imposed in a voter approved referendum levy); minus
(2)the result of:
(A)the property tax liability first due and payable on the qualified individual's homestead property for the immediately preceding year after the application of the credit granted under this section for that year (excluding any property tax liability imposed in a voter approved referendum levy); multiplied by
(B)the sum of:
(i)the percentage adopted in an ordinance under section 4(c)(3) of this chapter, expressed as a decimal; plus
(ii)one (1). However, the cre

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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Repealed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 § 6-1.1-49-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-49-7.