Indiana Statutes

§ 6-1.1-52-2 — "Homestead property tax liability"

Indiana § 6-1.1-52-2
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 52County Option Homestead Property Tax Deferral

This text of Indiana § 6-1.1-52-2 ("Homestead property tax liability") 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 § 6-1.1-52-2 (2026).

Text

As used in this chapter, "homestead property tax liability" refers to a liability for property taxes:

(1)that are assessed on tangible property that is a homestead, including all tangible property, regardless of type, located in any parcel that contains the homestead; and
(2)that would be first due and payable in a certain year if the property taxes were not deferred under this chapter. The term refers to a property tax liability after the application of all deductions and credits for which the homestead is eligible.

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Legislative History

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

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Repealed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 § 6-1.1-52-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-2.