§ 6-1.1-52-10 — Deferral termination event; surviving spouse

(a) Property taxes deferred under this
chapter are due and payable one hundred eighty (180) days after the
date on which a deferral termination event occurs.
(b) Subject to subsection (c), a deferral termination event occurs on
the earlier of the following dates:
(1) The first date on which the qualified individual who had a
qualified interest in the homestead when the property taxes were
deferred:
(A) ceases to use the homestead as the individual's principal
place of residence as provided in section 4(3) of this chapter; or
(B) no longer has a qualified interest in the homestead.
(2) The date of the death of the qualified individual who had a
qualified interest in the homestead when property taxes were
deferred.
(c) This subsection applies only to a surviving spouse who was not
a qualified individual on the date on which property taxes were
deferred. If a deceased individual was a qualified individual on the date
on which property taxes were deferred, the deceased individual's
surviving spouse shall be treated after the deceased individual's death
as if the surviving spouse had been a qualified individual on the date
on which property taxes were deferred if:
(1) the homestead was the surviving spouse's principal place of
residence when the deceased qualified individual died; and
(2) the surviving spouse has a qualified interest in the homestead
not later than the later of:
(A) the date of the deceased individual's death; or
(B) the date on which the estate of the deceased individual
transfers any part of the ownership of the homestead from the
estate.

Legislative History

As added by P.L.68-2025, SEC.85.