Indiana Statutes
§ 6-1.1-52-6 — Establishment of deferral program by county ordinance
Indiana § 6-1.1-52-6
This text of Indiana § 6-1.1-52-6 (Establishment of deferral program by county ordinance) 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 § 6-1.1-52-6 (2026).
Text
(a)A county fiscal body may adopt an
ordinance to establish a homestead property tax deferral program to be
administered by the county treasurer as provided in this chapter.
(b)An ordinance adopted under this section must apply to all of the
territory of the county and allow a qualified individual to apply for and
receive deferral of the qualified individual's homestead property tax
liability as set forth in this chapter.
(c)For a homestead property tax deferral program to be first
applicable to property taxes first due and payable in a particular
calendar year, the county fiscal body must adopt the ordinance to
establish the homestead property tax deferral program not later than
November 1 of the immediately preceding calendar year.
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-52-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-6.