§ 6-1.1-52-4 — "Qualified individual"

Indiana § 6-1.1-52-4

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 52: County Option Homestead Property Tax Deferral

Text

As used in this chapter, "qualified individual"
means an individual who:
(1) has a qualified interest in a homestead on the assessment date
for which homestead property tax liability is imposed;
(2) has held a qualified interest in the homestead for at least five
(5) years before first applying for a deferral of homestead property
tax liability;
(3) uses the homestead in which the individual has a qualified
interest as the individual's principal place of residence. An
individual shall be treated as using a homestead as the individual's
principal place of residence if the individual:
(A) is absent from the homestead while in a health care facility
(as defined in IC 16-18-2-161 or IC 16-28-13-0.5) for which
payment is received from the United States Department of
Health and Human Services for the individual's care; but
(B) used the homestead as the individual's principal place of
residence immediately before being admitted to a health care
facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5);
(4) is not delinquent in the payment of any property taxes, special
assessments, or fees or charges that are included by law on a tax
statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5; and
(5) meets any other qualifications that a county may choose to
require in an ordinance adopted under this chapter, which may
include:
(A) an age requirement for senior citizens;
(B) an assessed value limitation (such as an assessed value limit
of three hundred thousand dollars ($300,000));
(C) veteran status; or
(D) an income based limitation.

Legislative History

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