reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-12-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-30. Claim for Deduction for Wind Power Device

Sec. 30. Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 29 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property or mobile home is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete and date the statement in the immediately preceding calendar year and file the statement with the county auditor on or before January 5 of the calendar year in which the property taxes are first due and payable. The person must:(1) own the real property, mobile home, or manufactured home; or(2) be buying the real property, mobile home, or manufactured home under contract;on the date the statement is filed under this section. On verification of the statement by the assessor of the township in which the real property or mobile home is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.As added by Acts 1979, P.L.56, SEC.4. Amended by P.L.43-1984, SEC.2; P.L.90-2002, SEC.116; P.L.154-2006, SEC.21; P.L.183-2007, SEC.8; P.L.144-2008, SEC.30; P.L.146-2008, SEC.113; P.L.1-2009, SEC.36; P.L.183-2014, SEC.13; P.L.214-2019, SEC.11; P.L.257-2019, SEC.26.
IN Code § 6-1.1-12-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-33. Deduction for Hydroelectric Power Device; Limitations

Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is designed to utilize the kinetic power of moving water to provide mechanical energy or to produce electricity.(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a hydroelectric power device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of:(1) the assessed value of the real property or mobile home with the hydroelectric power device; minus(2) the assessed value of the real property or mobile home without the hydroelectric power device.(c) The deduction provided by this section applies only if the property owner:(1) owns the real property or mobile home; or(2) is buying the real property or mobile home under contract;on the date the statement is filed under section 35.5 of this chapter.As added by Acts 1981, P.L.71, SEC.1. Amended by P.L.144-2008, SEC.32.
IN Code § 6-1.1-12-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-34. Deduction for Geothermal Energy Heating or Cooling Device; Limitations

Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed after December 31, 1981, and is designed to utilize the natural heat from the earth to provide hot water, produce electricity, or generate heating or cooling.(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a geothermal energy heating or cooling device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of: (1) the assessed value of the real property or mobile home with the geothermal heating or cooling device; minus (2) the assessed value of the real property or mobile home without the geothermal heating or cooling device.(c) The deduction provided by this section applies only if the property owner:(1) owns the real property or mobile home; or(2) is buying the real property or mobile home under contract;on the date the statement is filed under section 35.5 of this chapter.As added by Acts 1981, P.L.71, SEC.2. Amended by P.L.144-2008, SEC.33.
IN Code § 6-1.1-12-35.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-35.5. Claims for Deductions Related to Hydroelectric and Geothermal; Involvement of Department of Environmental Management; Appeals

Sec. 35.5. (a) Except as provided in section 36 or 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 33 or 34 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance and proof of certification under subsection (b) with the auditor of the county in which the property for which the deduction is claimed is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete and date the certified statement in the immediately preceding calendar year and file the certified statement with the county auditor on or before January 5 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. On verification of the statement by the assessor of the township in which the property for which the deduction is claimed is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.(b) The department of environmental management, upon application by a property owner, shall determine whether a system or device qualifies for a deduction provided by section 33 or 34 of this chapter. If the department determines that a system or device qualifies for a deduction, it shall certify the system or device and provide proof of the certification to the property owner. The department shall prescribe the form and manner of the certification process required by this subsection.(c) If the department of environmental management receives an application for certification, the department shall determine whether the system or device qualifies for a deduction. If the department fails to make a determination under this subsection before December 31 of the year in which the application is received, the system or device is considered certified.(d) A denial of a deduction claimed under section 33 or 34 of this chapter may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor county property tax assessment board of appeals, or department of local government finance.As added by P.L.198-2001, SEC.36. Amended by P.L.214-2005, SEC.12; P.L.154-2006, SEC.22; P.L.2-2007, SEC.114; P.L.183-2007, SEC.9; P.L.144-2008, SEC.35; P.L.146-2008, SEC.114; P.L.1-2009, SEC.37; P.L.183-2014, SEC.14; P.L.214-2019, SEC.14; P.L.257-2019, SEC.27.
IN Code § 6-1.1-12-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-36. Deductions; Eligibility for Following Year

Sec. 36. (a) A person who receives a deduction provided under section 26, 29, 33, 34, or 38 of this chapter for a particular year and who remains eligible for the deduction for the following year is not required to file a statement to apply for the deduction for the following year.(b) A person who receives a deduction provided under section 26, 29, 33, 34, or 38 of this chapter for a particular year and who becomes ineligible for the deduction for the following year shall notify the auditor of the county in which the real property or mobile home for which the person received the deduction is located of the person's ineligibility before March 31 of the year for which the person becomes ineligible.(c) The auditor of each county shall, in a particular year, apply a deduction provided under section 26, 29, 33, 34, or 38 of this chapter to each person who received the deduction in the preceding year unless the auditor determines that the person is no longer eligible for the deduction.As added by P.L.43-1984, SEC.4. Amended by P.L.41-1992, SEC.2; P.L.10-1997, SEC.12; P.L.214-2005, SEC.13; P.L.214-2019, SEC.15.
IN Code § 6-1.1-12-37.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-37.5. Supplemental Deduction for Homesteads

Sec. 37.5. (a) A person who is entitled to a standard deduction from the assessed value of property under section 37 of this chapter is also entitled to receive a supplemental deduction from the assessed value of the homestead to which the standard deduction applies after the application of the standard deduction but before the application of any other deduction, exemption, or credit for which the person is eligible.(b) The amount of the deduction under this section is equal to the sum of the following:(1) Thirty-five percent (35%) of the assessed value determined under subsection (a) that is not more than six hundred thousand dollars ($600,000).(2) Twenty-five percent (25%) of the assessed value determined under subsection (a) that is more than six hundred thousand dollars ($600,000).(c) The auditor of the county shall record and make the deduction for the person qualifying for the deduction.(d) The deduction granted under this section shall not be considered in applying section 40.5 of this chapter to the deductions applicable to property. Section 40.5 of this chapter does not apply to the deduction granted under this section.As added by P.L.146-2008, SEC.116.
IN Code § 6-1.1-12-38 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-38. Deduction for Improvements to Comply With Fertilizer Storage Rules; Prerequisites for Filing Limitations

Sec. 38. (a) A person is entitled to a deduction from the assessed value of the person's property in an amount equal to the difference between:(1) the assessed value of the person's property, including the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52; minus(2) the assessed value of the person's property, excluding the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52.(b) To obtain the deduction under this section, a person must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is subject to assessment. In addition to the certified statement, the person must file a certification by the state chemist listing the improvements that were made to comply with the fertilizer storage rules adopted under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52. Subject to section 45 of this chapter, the statement must be completed and dated in the calendar year for which the person wishes to obtain the deduction, and the statement and certification must be filed with the county auditor on or before January 5 of the immediately succeeding calendar year. Upon the verification of the statement and certification by the assessor of the township in which the property is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.(c) The deduction provided by this section applies only if the person:(1) owns the property; or(2) is buying the property under contract;on the assessment date for which the deduction applies.As added by P.L.41-1992, SEC.3. Amended by P.L.90-2002, SEC.117; P.L.154-2006, SEC.23; P.L.144-2008, SEC.36; P.L.2-2008, SEC.22; P.L.146-2008, SEC.117; P.L.1-2009, SEC.39; P.L.183-2014, SEC.15.
IN Code § 6-1.1-12-39 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-39. Person Not Qualified for Exemption Purchasing Exempt Property Under Contract for Sale; Entitlement to Deduction

Sec. 39. (a) A person who is:(1) purchasing property under a contract that does not require the buyer to pay property taxes on the property; and(2) required to pay property taxes under IC 6-1.1-10-41;is eligible for a deduction granted by this chapter to the same extent as a person who is buying property under a contract that provides the contract buyer is to pay property taxes on the property.(b) To obtain the deduction, with the application the applicant must provide:(1) the same information concerning the contract that is required for contracts that require the buyer to pay property taxes; and(2) information that indicates that IC 6-1.1-10-41 applies to the property.As added by P.L.31-1994, SEC.2.
IN Code § 6-1.1-12-40 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-40. Deductions for Real Property Located in Enterprise Zones

Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established in a county containing a consolidated city.(b) The owner of real property described in subsection (a) is entitled to a deduction under this section if:(1) an obsolescence depreciation adjustment for either functional obsolescence or economic obsolescence was allowed for the property for property taxes assessed in the year preceding the year in which the owner purchased the property;(2) the property owner submits an application requesting the deduction to the fiscal body of the county in which the property is located; and(3) the fiscal body of the county approves the deduction.(c) If a county fiscal body approves a deduction under this section, it must notify the county auditor of the approval of the deduction.(d) A deduction may be claimed under this section for not more than four (4) years. The amount of the deduction under this section equals:(1) the amount of the obsolescence depreciation adjustment for either functional obsolescence or economic obsolescence that was allowed for the property for property taxes assessed in the year preceding the year in which the owner purchased the property; multiplied by(2) the following percentages:(A) One hundred percent (100%), for property taxes assessed in the year in which the owner purchased the property.(B) Seventy-five percent (75%), for property taxes assessed in the year after the year in which the owner purchased the property.(C) Fifty percent (50%), for property taxes assessed in the second year after the year in which the owner purchased the property.(D) Twenty-five percent (25%), for property taxes assessed in the third year after the year in which the owner purchased the property.As added by P.L.198-2001, SEC.37.
IN Code § 6-1.1-12-40.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-40.5. Limits on Deductions for Mobile or Manufactured Homes

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the mobile home or manufactured home.As added by P.L.291-2001, SEC.143.
IN Code § 6-1.1-12-42 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-42. Statewide Property Tax Deduction for Inventory

Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application of any deductions or adjustments that apply by statute or rule to the assessment of inventory, other than the deduction established in subsection (c).(b) As used in this section, "inventory" has the meaning set forth in IC 6-1.1-3-11 (repealed).(c) A taxpayer is entitled to a deduction from assessed value equal to one hundred percent (100%) of the taxpayer's assessed value of inventory for assessments made in 2006 for property taxes first due and payable in 2007.(d) A taxpayer is not required to file an application to qualify for the deduction established by this section.(e) The department of local government finance shall incorporate the deduction established by this section in the personal property return form to be used each year for filing under IC 6-1.1-3-7 or IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the form. If a taxpayer fails to enter the deduction on the form, the township assessor, or the county assessor if there is no township assessor for the township, shall:(1) determine the amount of the deduction; and(2) within the period established in IC 6-1.1-16-1, issue a notice of assessment to the taxpayer that reflects the application of the deduction to the inventory assessment.(f) The deduction established by this section must be applied to any inventory assessment made by:(1) an assessing official;(2) a county property tax assessment board of appeals; or(3) the department of local government finance.As added by P.L.192-2002(ss), SEC.34. Amended by P.L.146-2008, SEC.119.
IN Code § 6-1.1-12-44 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-44. Sales Disclosure Form Serves as Application for Certain Deductions; Limitations

Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5:(1) that is submitted:(A) as a paper form; or(B) electronically;on or before December 31 of a calendar year to the county assessor by or on behalf of the purchaser of a homestead (as defined in section 37 of this chapter) assessed as real property;(2) that is accurate and complete;(3) that is approved by the county assessor as eligible for filing with the county auditor; and(4) that is filed:(A) as a paper form; or(B) electronically;with the county auditor by or on behalf of the purchaser;constitutes an application for the deductions provided by sections 26, 29, 33, 34, and 37 of this chapter with respect to property taxes first due and payable in the calendar year that immediately succeeds the calendar year referred to in subdivision (1).(b) Except as provided in subsection (c), if:(1) the county auditor receives in a calendar year a sales disclosure form that meets the requirements of subsection (a); and(2) the homestead for which the sales disclosure form is submitted is otherwise eligible for a deduction referred to in subsection (a);the county auditor shall apply the deduction to the homestead for property taxes first due and payable in the calendar year for which the homestead qualifies under subsection (a) and in any later year in which the homestead remains eligible for the deduction.(c) Subsection (b) does not apply if the county auditor, after receiving a sales disclosure form from or on behalf of a purchaser under subsection (a)(4), determines that the homestead is ineligible for the deduction.As added by P.L.144-2008, SEC.37. Amended by P.L.1-2009, SEC.40; P.L.75-2009, SEC.3; P.L.87-2009, SEC.5.
IN Code § 6-1.1-12-45 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-45. Automatic One Year Carryover of Deductions; Limitations; Specification of Year for Which Deduction Claim Applies

Sec. 45. (a) Subject to subsections (b) and (c), a deduction under this chapter applies for an assessment date and for the property taxes due and payable based on the assessment for that assessment date, regardless of whether with respect to the real property or mobile home or manufactured home not assessed as real property:(1) the title is conveyed one (1) or more times; or(2) one (1) or more contracts to purchase are entered into;after that assessment date and on or before the next succeeding assessment date.(b) Subsection (a) applies regardless of whether:(1) one (1) or more grantees of title under subsection (a)(1); or(2) one (1) or more contract purchasers under subsection (a)(2);file a statement under this chapter to claim the deduction.(c) A deduction applies under subsection (a) for only one (1) year. The requirements of this chapter for filing a statement to apply for a deduction under this chapter apply to subsequent years. A person who fails to apply for a deduction or credit under this article by the deadlines prescribed by this article may not apply for the deduction or credit retroactively.(d) If:(1) a taxpayer wishes to claim a deduction under this chapter for a desired calendar year in which property taxes are first due and payable;(2) the taxpayer files a statement under this chapter on or before January 5 of the calendar year in which the property taxes are first due and payable; and(3) the eligibility criteria for the deduction are met;the deduction applies for the desired calendar year in which the property taxes are first due and payable.(e) If a person who is receiving a deduction under section 1 of this chapter subsequently refinances the property, desires to continue claiming the deduction, and remains eligible for the deduction, the person must reapply for the deduction for the following assessment date.(f) A person who is required to record a contract with a county recorder in order to qualify for a deduction under this article must record the contract, or a memorandum of the contract, before, or concurrently with, the filing of the corresponding deduction application.(g) Before a county auditor terminates a deduction under this article, the county auditor shall give to the person claiming the deduction written notice that states the county auditor's intention to terminate the deduction and the county auditor's reason for terminating the deduction. The county auditor may send the notice to the taxpayer claiming the deduction by first class mail or by electronic mail. A notice issued under this subsection is not appealable under IC 6-1.1-15. However, after a deduction is terminated by a county auditor, the taxpayer may appeal the county auditor's action under IC 6-1.1-15.As added by P.L.144-2008, SEC.38. Amended by P.L.183-2014, SEC.16; P.L.255-2017, SEC.14; P.L.214-2019, SEC.18; P.L.257-2019, SEC.29.