This text of Indiana § 6-1.1-51.3-2 (Credit for blind or disabled person; limitations) 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.
(a)An individual is entitled to a credit
against local property taxes imposed on the individual's real property,
or mobile home or manufactured home within the county, if:
(1)the individual is blind or the individual has a disability;
(2)the real property, mobile home, or manufactured home is
principally used and occupied by the individual as the individual's
residence; and
(3)the individual:
(A)owns the real property, mobile home, or manufactured
home; or
(B)is buying the real property, mobile home, or manufactured
home under contract;
on the date the credit is claimed, and in the case of clause (B), the
contract or a memorandum of the contract is recorded in the
county recorder's office.
(b)The amount of the credit is equal to one hundred twenty-five
dollars ($125).
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(a) An individual is entitled to a credit
against local property taxes imposed on the individual's real property,
or mobile home or manufactured home within the county, if:
(1) the individual is blind or the individual has a disability;
(2) the real property, mobile home, or manufactured home is
principally used and occupied by the individual as the individual's
residence; and
(3) the individual:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the credit is claimed, and in the case of clause (B), the
contract or a memorandum of the contract is recorded in the
county recorder's office.
(b) The amount of the credit is equal to one hundred twenty-five
dollars ($125).
(c) For purposes of this section, "blind" has the same meaning as the
definition contained in IC 12-7-2-21(1).
(d) For purposes of this section, "individual with a disability" means
a person unable to engage in any substantial gainful activity by reason
of a medically determinable physical or mental impairment which:
(1) can be expected to result in death; or
(2) has lasted or can be expected to last for a continuous period of
not less than twelve (12) months.
(e) An individual with a disability filing a claim under this section
shall submit proof of the disability. Proof that a claimant is eligible to
receive disability benefits under the federal Social Security Act (42
U.S.C. 301 et seq.) shall constitute proof of disability for purposes of
this section.
(f) An individual with a disability not covered under the federal
Social Security Act shall be examined by a physician and the
individual's status as an individual with a disability determined by
using the same standards as used by the Social Security Administration.
The costs of this examination shall be borne by the claimant.
(g) An individual who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the credit provided under
this section against that real property, mobile home, or manufactured
home.
(h) An individual wishing to claim a credit under this section must
file a statement, on forms prescribed by the department of local
government finance, with the county auditor and provide
documentation necessary to substantiate the individual's eligibility for
the credit. The statement must be completed and dated on or before
January 15 of the calendar year in which the property taxes are first due
and payable. The statement may be filed in person or by mail. If
mailed, the mailing must be postmarked on or before the last day for
filing. An 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. However, an individual who receives a credit
under this section in a particular year and who becomes ineligible for
the credit in the following year shall notify the auditor of the county in
which the homestead is located of the individual's ineligibility not later
than sixty (60) days after the individual becomes ineligible.