reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-12-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-16. Deduction for Surviving Spouse of Veteran; Limitations; Contract Purchaser

Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of his or her tangible property, or real property, mobile home not assessed as real property, or manufactured home not assessed as real property that the surviving spouse is buying under a contract that provides that the surviving spouse is to pay property taxes on the real property, mobile home, or manufactured home, if the contract or a memorandum of the contract is recorded in the county recorder's office, and if:(1) the deceased spouse served in the military or naval forces of the United States before November 12, 1918;(2) the deceased spouse received an honorable discharge; and(3) the surviving spouse:(A) owns the real property, mobile home, or manufactured home; or(B) is buying the real property, mobile home, or manufactured home under contract;on the date the statement required by section 17 of this chapter is filed.(b) A surviving spouse who receives the deduction provided by this section may not receive the deduction provided by section 13 of this chapter. However, he or she may receive any other deduction which he or she is entitled to by law.(c) An individual who has sold real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the deduction provided under this section against that real property, mobile home, or manufactured home.[Pre-1975 Property Tax Recodification Citation: 6-1-6.5-1 part.]Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.7. As amended by Acts 1978, P.L.33, SEC.2; Acts 1982, P.L.45, SEC.8; P.L.6-1997, SEC.50; P.L.291-2001, SEC.138; P.L.20-2004, SEC.5; P.L.144-2008, SEC.20; P.L.1-2009, SEC.31.
IN Code § 6-1.1-12-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-17. Claim by Surviving Spouse of Veteran

Sec. 17. Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a surviving spouse who desires to claim the deduction provided by section 16 of this chapter must file a statement with the auditor of the county in which the surviving spouse resides. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the statement must be completed and dated in the immediately preceding calendar year and filed 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. The statement shall contain:(1) a sworn statement that the surviving spouse is entitled to the deduction; and(2) the record number and page where the contract or memorandum of the contract is recorded, if the individual is buying the real property on a contract that provides that the individual is to pay property taxes on the real property.In addition to the statement, the surviving spouse shall submit to the county auditor for the auditor's inspection a letter or certificate from the United States Department of Veterans Affairs establishing the service of the deceased spouse in the military or naval forces of the United States before November 12, 1918.[Pre-1975 Property Tax Recodification Citation: 6-1-6.5-1 part.]Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.8. As amended by Acts 1979, P.L.56, SEC.14; Acts 1982, P.L.44, SEC.5; Acts 1982, P.L.45, SEC.9; P.L.55-1988, SEC.6; P.L.1-1990, SEC.71; P.L.177-2002, SEC.4; P.L.154-2006, SEC.16; P.L.183-2007, SEC.5; P.L.144-2008, SEC.21; P.L.183-2014, SEC.10; P.L.214-2019, SEC.8; P.L.257-2019, SEC.22.
IN Code § 6-1.1-12-17.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-17.9. Trust Eligibility for Certain Deductions; Requirements

Sec. 17.9. A trust is entitled to a deduction under section 9, 11, 13, 14, 16, or 17.4 (before its expiration) of this chapter for real property owned by the trust and occupied by an individual if the county auditor determines that the individual:(1) upon verification in the body of the deed or otherwise, has either:(A) a beneficial interest in the trust; or(B) the right to occupy the real property rent free under the terms of a qualified personal residence trust created by the individual under United States Treasury Regulation 25.2702-5(c)(2); and(2) otherwise qualifies for the deduction.As added by P.L.95-2007, SEC.2. Amended by P.L.101-2008, SEC.2; P.L.250-2015, SEC.6; P.L.190-2016, SEC.1.
IN Code § 6-1.1-12-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-19. Rehabilitated Residential Property; Duration of Deduction; Expiration

Sec. 19. (a) The deduction from assessed value provided by section 18 of this chapter (before its expiration) is first available in the year in which the increase in assessed value resulting from the rehabilitation occurs and shall continue for the following four (4) years. In the sixth (6th) year, the county auditor shall add the amount of the deduction to the assessed value of the real property. A reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 which occurs within the five (5) year period of the deduction does not affect the amount of the deduction.(b) This section expires January 1, 2023.[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.25; P.L.181-2016, SEC.5; P.L.86-2018, SEC.42.
IN Code § 6-1.1-12-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-20. Claim for Deduction for Rehabilitated Residential Real Property; Expiration

Sec. 20. (a) A property owner who desires to obtain the deduction provided by section 18 of this chapter (before its expiration) must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the rehabilitated property is located. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsection (b) and subject to section 45 of this chapter, the application must be filed in the year in which the addition to assessed value is made.(b) If notice of the addition to assessed value for any year is not given to the property owner before December 1 of that year, the application required by this section may be filed not later than thirty (30) days after the date such a notice is mailed to the property owner at the address shown on the records of the township or county assessor.(c) The application required by this section shall contain the following information:(1) A description of the property for which a deduction is claimed in sufficient detail to afford identification.(2) Statements of the ownership of the property.(3) The assessed value of the improvements on the property before rehabilitation.(4) The number of dwelling units on the property.(5) The number of dwelling units rehabilitated.(6) The increase in assessed value resulting from the rehabilitation.(7) The amount of deduction claimed.(d) A deduction application filed under this section is applicable for the year in which the increase in assessed value occurs and for the immediately following four (4) years without any additional application being filed.(e) On verification of an application by the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, the county auditor shall make the deduction.(f) This section expires January 1, 2023.[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-4.]Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.53, SEC.1. As amended by Acts 1977, P.L.2, SEC.22; Acts 1979, P.L.56, SEC.16; P.L.90-2002, SEC.111; P.L.154-2006, SEC.19; P.L.144-2008, SEC.26; P.L.146-2008, SEC.109; P.L.1-2009, SEC.33; P.L.181-2016, SEC.6.
IN Code § 6-1.1-12-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-21. Rehabilitated Real Property; Reassessment; Notice of Deductions Required

Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 18 and 22 of this chapter. The official or county property tax assessment board of appeals shall attach the notice to the reassessment notice required by IC 6-1.1-4-22.[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-5.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.2; P.L.6-1997, SEC.53.
IN Code § 6-1.1-12-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-22. Deduction for Rehabilitated Property; Limitations; Expiration

Sec. 22. (a) This section applies only to rehabilitation of property that occurs before January 2, 2017.(b) If the assessed value of property is increased because it has been rehabilitated and the owner has paid at least ten thousand dollars ($10,000) for the rehabilitation, the owner is entitled to have deducted from the assessed value of the property an amount equal to fifty percent (50%) of the increase in assessed value resulting from the rehabilitation (excluding an increase in assessed value that occurs from rehabilitation after January 1, 2017). The owner is entitled to this deduction annually for a five (5) year period, or if subsection (f) applies, the period established under subsection (f). However, the maximum deduction which a property owner may receive under this section for a particular year is:(1) one hundred twenty-four thousand eight hundred dollars ($124,800) for a single family dwelling unit; or(2) three hundred thousand dollars ($300,000) for any other type of property.(c) For purposes of this section, the term "property" means a building or structure which was erected at least fifty (50) years before the date of application for the deduction provided by this section. The term "property" does not include land.(d) For purposes of this section, the term "rehabilitation" means significant repairs, replacements, or improvements to an existing structure that are intended to increase the livability, utility, safety, or value of the property under rules adopted by the department of local government finance.(e) The deduction provided by this section applies only if the property owner:(1) owns the property; or(2) is buying the property under contract;on the assessment date of the year in which an application must be filed under section 24 of this chapter.(f) A county, city, or town fiscal body may adopt an ordinance to establish a deduction period that is longer than five (5) years but not to exceed seven (7) years for any rehabilitated property covered by this section that has also been determined to be abandoned or vacant for purposes of IC 6-1.1-24.(g) This section expires January 1, 2025.[Pre-1975 Property Tax Recodification Citations: 6-1-10.5-1; 6-1-10.5-3; 6-1-10.5-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.54-1997, SEC.1; P.L.6-1997, SEC.54; P.L.2-1998, SEC.18; P.L.129-2001, SEC.3; P.L.90-2002, SEC.112; P.L.20-2004, SEC.8; P.L.144-2008, SEC.27; P.L.247-2015, SEC.4; P.L.181-2016, SEC.7.
IN Code § 6-1.1-12-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-23. Rehabilitated Property; Duration of Deduction; Expiration

Sec. 23. (a) The deduction from assessed value provided by section 22 of this chapter (before its expiration) is first available after the first assessment date following the rehabilitation and shall continue for the taxes first due and payable in the following five (5) years. In the sixth year, the county auditor shall add the amount of the deduction to the assessed value of the property. Any reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 which occurs within the five (5) year period of the deduction does not affect the amount of the deduction.(b) This section expires January 1, 2023.[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.129-2001, SEC.4; P.L.112-2012, SEC.26; P.L.181-2016, SEC.8; P.L.86-2018, SEC.43.
IN Code § 6-1.1-12-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-24. Claim for Deduction for Rehabilitated Property; Expiration

Sec. 24. (a) A property owner who desires to obtain the deduction provided by section 22 of this chapter (before its expiration) must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsection (b) and subject to section 45 of this chapter, the application must be filed in the year in which the addition to assessed valuation is made.(b) If notice of the addition to assessed valuation for any year is not given to the property owner before December 1 of that year, the application required by this section may be filed not later than thirty (30) days after the date such a notice is mailed to the property owner at the address shown on the records of the township or county assessor.(c) The application required by this section shall contain the following information:(1) The name of the property owner.(2) A description of the property for which a deduction is claimed in sufficient detail to afford identification.(3) The assessed value of the improvements on the property before rehabilitation.(4) The increase in the assessed value of improvements resulting from the rehabilitation.(5) The amount of deduction claimed.(d) A deduction application filed under this section is applicable for the year in which the addition to assessed value is made and in the immediate following four (4) years without any additional application being filed.(e) On verification of the correctness of an application by the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, the county auditor shall make the deduction.(f) This section expires January 1, 2023.[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-5.]Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.53, SEC.2. As amended by Acts 1979, P.L.56, SEC.17; P.L.90-2002, SEC.113; P.L.154-2006, SEC.20; P.L.144-2008, SEC.28; P.L.146-2008, SEC.110; P.L.1-2009, SEC.34; P.L.113-2010, SEC.24; P.L.181-2016, SEC.9.
IN Code § 6-1.1-12-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-25. Rehabilitated Property; Electing Either Ic 6-1.1-12-18 or Ic 6-1.1-12-22 Deduction; Expiration

Sec. 25. (a) For repairs or improvements made to a particular building or structure, a person may receive either the deduction provided by section 18 of this chapter (before its expiration) or the deduction provided by section 22 of this chapter (before its expiration). A person may not receive deductions under both sections for the repairs or improvements.(b) This section expires January 1, 2025.[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.181-2016, SEC.10.
IN Code § 6-1.1-12-25.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-25.5. Rehabilitated Property; Deductions; Denial; Appeal

Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the county auditor shall notify the applicant by mail. A taxpayer may appeal a ruling that wholly or partially denies a deduction claimed under section 20 or 24 of this chapter in the same manner that appeals may be taken under IC 6-1.1-15.As added by P.L.70-1983, SEC.1.
IN Code § 6-1.1-12-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-26. Solar Energy Heating or Cooling System

Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which is equipped with a solar energy heating or cooling system may have deducted annually from the assessed value of the real property or mobile home an amount which is equal to the out-of-pocket expenditures by the owner (or a previous owner) of the real property or mobile home for:(1) the components; and(2) the labor involved in installing the components;that are unique to the system and that are needed to collect, store, or distribute solar energy.(b) The tangible property to which subsection (a) applies includes a solar thermal air system and any solar energy heating or cooling system used for:(1) domestic hot water or space heat, or both, including pool heating; or(2) preheating for an industrial process.(c) Subsection (a) does not apply to tangible property that would not be subject to assessment and taxation under this article if this section did not apply.(d) For purposes of subsection (a), proof of out-of-pocket expenditures may be demonstrated by invoices or other evidence of a purchase and installation, as determined under rules or guidelines prescribed by the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.1; Acts 1979, P.L.56, SEC.1; P.L.90-2002, SEC.114; P.L.113-2010, SEC.25.
IN Code § 6-1.1-12-26.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-26.1. Solar Power Devices

Sec. 26.1. (a) This section applies only to a solar power device that is installed after December 31, 2011.(b) This section does not apply to a solar power device that is owned or operated by a person that provides electricity at wholesale or retail for consideration other than a person that:(1) participates in a net metering or feed-in-tariff program offered by an electric utility with respect to the solar power device; or(2) is the owner or host of the solar power device site and a person consumes on the site the equivalent amount of electricity that is generated by the solar power device on an annual basis even if the electricity is sold to a public utility, including a solar power device directly serving a public utility's business operations site.(c) For purposes of this section, "solar power device" means a device, such as a solar thermal, a photovoltaic, or other solar energy system, that is designed to use the radiant light or heat from the sun to produce electricity.(d) The owner of real property equipped with a solar power device that is assessed as a real property improvement may have deducted annually from the assessed value of the real property an amount equal to:(1) the assessed value of the real property with the solar power device included; minus(2) the assessed value of the real property without the solar power device.(e) The owner of a solar power device that is assessed as:(1) distributable property under IC 6-1.1-8; or(2) personal property;may have deducted annually the assessed value of the solar power device.As added by P.L.137-2012, SEC.15.
IN Code § 6-1.1-12-27.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-27.1. Claim for Deduction for Solar Energy Heating or Cooling System; Solar Power Device

Sec. 27.1. 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 26 or 26.1 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, mobile home, manufactured home, or solar power device 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 person must:(1) own the real property, mobile home, or manufactured home or own the solar power device;(2) be buying the real property, mobile home, manufactured home, or solar power device under contract; or(3) be leasing the real property from the real property owner and be subject to assessment and property taxation with respect to the solar power device;on the date the statement is filed under this section. 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 real property, mobile home, manufactured home, or solar power device 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 1980, P.L.40, SEC.3. Amended by P.L.43-1984, SEC.1; P.L.55-1988, SEC.8; P.L.90-2002, SEC.115; P.L.183-2007, SEC.7; P.L.144-2008, SEC.29; P.L.146-2008, SEC.111; P.L.1-2009, SEC.35; P.L.113-2010, SEC.26; P.L.137-2012, SEC.16; P.L.183-2014, SEC.12; P.L.214-2019, SEC.10; P.L.257-2019, SEC.25.
IN Code § 6-1.1-12-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-29. Wind Power Device; Definition

Sec. 29. (a) This section does not apply to a wind power device that is owned or operated by:(1) a public utility (as defined in IC 8-1-2-1(a)); or(2) another entity that provides electricity at wholesale or retail for consideration, other than a person who participates in a net metering program offered by an electric utility.This subsection shall be interpreted to clarify and not to change the general assembly's intent with respect to this section.(b) For purposes of this section, "wind power device" means a device, such as a windmill or a wind turbine, that is designed to utilize the kinetic energy of moving air to provide mechanical energy or to produce electricity.(c) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a wind power device is entitled to an annual 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 wind power device included, minus (2) the assessed value of the real property or mobile home without the wind power device.As added by Acts 1979, P.L.56, SEC.3. Amended by P.L.46-2011, SEC.1.