§ 6-1.1-52-8 — Procedures for property tax deferral; loan application and agreement

Indiana § 6-1.1-52-8

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

Text

(a) Before October 1, 2025, the department of
local government finance shall prescribe and make available to the
public a tax deferral loan application and agreement that must be used
for purposes of this chapter.
(b) A qualified individual wishing to obtain a deferral of homestead
property tax liability for a calendar year must file with the county
auditor a completed loan application on or before January 15 of the
calendar year in which the property taxes are first due and payable and
enter into a tax deferral agreement with the county auditor before
March 1 of that year. Any recording fees required by a county recorder
to file the application shall be paid by the taxpayer.
(c) An application for a deferral must be filed with the county
auditor in the county where the homestead is located. Upon the filing
of an application, the county auditor shall immediately:
(1) notify the county treasurer and transmit the information that
the county treasurer needs to match the application with the
county treasurer's records related to the homestead; and
(2) review the application to determine:
(A) whether the applicant qualifies for a deferral; and
(B) the amount that may be deferred.
(d) After an initial application, an applicant remains eligible for a
deferral in subsequent years so long as the applicant continues to meet
the eligibility requirements for deferral under this chapter.

Legislative History

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