reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-11-3.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-3.8. Notice to County Assessor of Lease of Certain Property; County Assessor Notice to Department of Local Government Finance; Department Rules

Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is:(1) exempt from property taxes:(A) under an application filed under this chapter; or(B) under:(i) IC 6-1.1-10-2; or(ii) IC 6-1.1-10-4; and(2) leased to an entity other than:(A) a nonprofit entity;(B) a governmental entity; or(C) an individual who leases a dwelling unit in:(i) a public housing project;(ii) a nursing facility referred to in IC 12-15-14;(iii) an assisted living facility; or(iv) an affordable housing development.(b) After December 31, 2003, each lessor of real property shall notify the county assessor of the county in which the real property is located in writing of:(1) the existence of the lease referred to in subsection (a)(2);(2) the term of that lease; and(3) the name and address of the lessee.(c) Each county assessor shall annually notify the department of local government finance in writing of the information received by the county assessor under subsection (b).(d) The department of local government finance may adopt rules to:(1) establish when the notices under subsections (b) and (c) must be given; and(2) otherwise implement this section.As added by P.L.264-2003, SEC.6. Amended by P.L.203-2016, SEC.3.
IN Code § 6-1.1-11-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-6. Submission of Tax Exemption Applications for Examination

Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination.[Pre-1975 Property Tax Recodification Citation: 6-1-22-5.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.40; P.L.264-2003, SEC.8.
IN Code § 6-1.1-11-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-7. Notice of Action by the County Property Tax Assessment Board of Appeals; Action by County Assessor and County Auditor; Appeal

Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application.(b) If the county property tax assessment board of appeals approves the exemption, in whole or part:(1) the county assessor shall notify the county auditor of the approval; and(2) the county auditor shall note the board's action on the tax duplicate.The county auditor's notation is notice to the county treasurer that the exempt property shall not be taxed for the current year unless otherwise ordered by the department of local government finance.(c) If the exemption application is disapproved by the county property tax assessment board of appeals, the county assessor shall notify the applicant by mail. Within forty-five (45) days after the notice is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3, petition the Indiana board to review the county property tax assessment board of appeals' determination.(d) If the county property tax assessment board of appeals fails to approve or disapprove an exemption application within one hundred eighty (180) days after the owner files an application for exemption under this chapter, the owner may, before the county property tax assessment board of appeals approves or disapproves the exemption application, petition the Indiana board to approve or disapprove the exemption application as authorized under IC 6-1.1-15-3(g).(e) A petition to the Indiana board under this section shall be conducted in the same manner as appeals under IC 6-1.1-15-4 through IC 6-1.1-15-8.[Pre-1975 Property Tax Recodification Citation: 6-1-22-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9; P.L.196-2016, SEC.1.
IN Code § 6-1.1-11-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-8. Review of Approved Application by Department of Local Government Finance; Department Action and Rules

Sec. 8. (a) On or before:(1) August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and(2) July 1 of each year, for an assessment date in a year that begins after December 31, 2015;the county auditor of each county shall forward to the department of local government finance the duplicate copies of all approved exemption applications.(b) The department of local government finance may review the approved applications forwarded under subsection (a). The department of local government finance may deny an exemption if the department determines that the property is not tax exempt under the laws of this state. However, before denying an exemption, the department of local government finance must give notice to the applicant, and the department must hold a hearing on the exemption application.(c) The department shall adopt rules under IC 4-22-2 with respect to exempt real property to:(1) provide just valuations; and(2) ensure that assessments are:(A) made; and(B) recorded;in accordance with law.[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62; P.L.137-2012, SEC.14; P.L.111-2014, SEC.23.
IN Code § 6-1.1-11-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-9. Assessment Method; Exemption for Public Properties

Sec. 9. (a) Except as provided in subsection (b) of this section, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation.(b) No assessment shall be made of property which is owned by the government of the United States, this state, an agency of this state, or a political subdivision of this state if the property is used, and in the case of real property occupied, by the owner.[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20.
IN Code § 6-1.1-11-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-10. No Application Fee Permitted

Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, for filing or preparing an exemption application.[Pre-1975 Property Tax Recodification Citation: 6-1-22-8.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.65-1983, SEC.5; P.L.178-2002, SEC.16; P.L.264-2003, SEC.11.
IN Code § 6-1.1-11-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-11. Conflict Resolution Regarding 2014 Enactments

Sec. 11. If there is a conflict between a provision of this chapter that is added or changed in the 2014 session of the general assembly and a provision in another law, the provision in this chapter shall be treated as controlling the procedures related to an exemption from property taxation.As added by P.L.111-2014, SEC.24.
IN Code § 6-1.1-12-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-0.5. Basis for Taxation After Deduction

Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining after the deduction is the basis for taxation of the property.As added by Acts 1979, P.L.52, SEC.1.
IN Code § 6-1.1-12-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-0.7. Mortgage Deduction; Filing; Appointees to Act for Elderly, Blind, or Disabled Persons

Sec. 0.7. Any individual who is sixty-five (65) years of age, is blind, or has a disability (within the meaning of section 11 of this chapter) may appoint an individual eighteen (18) years of age or older to act on the individual's behalf for purposes of filing property tax deduction statements for any deductions provided by this chapter. If a statement is filed by an appointee, the appointee's name, address, and telephone number must be included in the statement.As added by Acts 1981, P.L.25, SEC.2. Amended by P.L.99-2007, SEC.21.
IN Code § 6-1.1-12-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-3. Claim of Deduction for Property Financed by Mortgage or Installment Loan by Member of Armed Forces

Sec. 3. An individual may claim the deduction provided by section 1 of this chapter for the assessment date in a year in the manner prescribed in section 4 of this chapter if during the filing period prescribed in section 2 of this chapter that applies to the assessment date the individual was:(1) a member of the United States armed forces; and(2) away from the county of his residence as a result of military service.[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.3; P.L.144-2008, SEC.11.
IN Code § 6-1.1-12-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-4. Procedure for Claim by Member of Armed Forces

Sec. 4. (a) An individual who satisfies the requirements of section 3 of this chapter may file a claim for a deduction, or deductions, provided by section 1 of this chapter during the year following the year in which the individual is discharged from military service. The individual shall file the claim, on the forms prescribed for claiming a deduction under section 2 of this chapter, with the auditor of the county in which the real property is located. The claim shall specify the particular year, or years, for which the deduction is claimed. The individual shall attach to the claim an affidavit which states the facts concerning the individual's absence as a member of the United States armed forces.(b) The county property tax assessment board of appeals shall examine the individual's claim and shall determine the amount of deduction, or deductions, the individual is entitled to and the year, or years, for which deductions are due. Based on the board's determination, the county auditor shall calculate the excess taxes paid by the individual and shall refund the excess to the individual from funds not otherwise appropriated. The county auditor shall issue, and the county treasurer shall pay, a warrant for the amount, if any, to which the individual is entitled.[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.4; P.L.55-1988, SEC.2; P.L.6-1997, SEC.43; P.L.154-2006, SEC.12; P.L.144-2008, SEC.12.
IN Code § 6-1.1-12-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-5. Mortgage or Contract Deductions; Members of Armed Forces; Amount of Deduction Without Claim

Sec. 5. A county auditor shall determine the amount of the deduction provided by section 1 of this chapter that an individual is entitled to and shall make an allowance for the deduction without a claim being filed if:(1) the county auditor determines that the individual satisfies the requirements of section 3 of this chapter; and(2) the individual is a resident of, and the real property is located in, the county that the auditor serves.[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.5.
IN Code § 6-1.1-12-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-6. Mortgage or Contract Deductions; Transmission of Application to Second County

Sec. 6. (a) The auditor of a county (referred to in this section as the "first county") with whom a deduction application is filed under section 2 of this chapter shall immediately prepare and transmit a copy of the application to the auditor of any other county (referred to in this section as the "second county") if:(1) the residence of the applicant is located in the second county; or(2) the applicant has applied for a deduction under section 2 of this chapter in the second county.(b) The county property tax assessment board of appeals of the second county shall note on the copy of the application either:(1) the amount of the deduction provided under section 1 of this chapter that has been granted in the second county; or(2) that no deduction application has been filed under section 2 of this chapter in the second county.The board shall then return the copy to the auditor of the first county.(c) The county property tax assessment board of appeals of the first county shall then take appropriate action on the application. The board may not grant a deduction provided under section 1 of this chapter in an amount which will exceed the difference between the amount granted in any other county and the maximum amount permitted the applicant under section 1 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.6; P.L.6-1997, SEC.44.
IN Code § 6-1.1-12-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-7. Mortgage or Contract Deductions; Granting

Sec. 7. Each year, the county auditor shall ascertain if more than one (1) application has been filed by the same person. The county auditor shall take appropriate action to grant the deductions provided under section 1 of this chapter in amounts that do not exceed the maximum allowed each person under section 1 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.7; P.L.6-1997, SEC.45.
IN Code § 6-1.1-12-10.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-10.1. Persons Over 65 or Surviving Spouse; Filing Claim

Sec. 10.1. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 9 of this chapter must file a sworn statement, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home, or manufactured home is located. 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.(b) The statement referred to in subsection (a) shall be in affidavit form or require verification under penalties of perjury. The statement must be filed in duplicate if the applicant owns, or is buying under a contract, real property, a mobile home, or a manufactured home subject to assessment in more than one (1) county or in more than one (1) taxing district in the same county. The statement shall contain:(1) the source and exact amount of gross income received by the individual and the individual's spouse during the preceding calendar year;(2) the description and assessed value of the real property, mobile home, or manufactured home;(3) the individual's full name and complete residence address;(4) the record number and page where the contract or memorandum of the contract is recorded if the individual is buying the real property, mobile home, or manufactured home on contract; and(5) any additional information which the department of local government finance may require.(c) In order to substantiate the deduction statement, the applicant shall submit for inspection by the county auditor a copy of the applicant's and a copy of the applicant's spouse's income tax returns that were originally due in the calendar year immediately preceding the desired calendar year in which the property taxes are first due and payable and for which the applicant and the applicant's spouse desire to claim the deduction. If either was not required to file an income tax return, the applicant shall subscribe to that fact in the deduction statement.As added by Acts 1980, P.L.40, SEC.1. Amended by Acts 1982, P.L.44, SEC.2; Acts 1982, P.L.45, SEC.2; P.L.55-1988, SEC.3; P.L.291-2001, SEC.132; P.L.90-2002, SEC.107; P.L.154-2006, SEC.13; P.L.183-2007, SEC.2; P.L.144-2008, SEC.14; P.L.183-2014, SEC.7; P.L.214-2019, SEC.5; P.L.257-2019, SEC.19.
IN Code § 6-1.1-12-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-12. Blind Persons; Filing Claim; Proof of Blindness; Contents of Application

Sec. 12. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home not assessed as real property, or manufactured home not assessed as real property is located. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the application 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 application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing.(b) Proof of blindness may be supported by:(1) the records of the division of family resources or the division of disability and rehabilitative services; or(2) the written statement of a physician who is licensed by this state and skilled in the diseases of the eye or of a licensed optometrist.(c) The application required by this section must contain the record number and page where the contract or memorandum of the contract is recorded if the individual is buying the real property, mobile home, or manufactured home on a contract that provides that the individual is to pay property taxes on the real property, mobile home, or manufactured home.[Pre-1975 Property Tax Recodification Citation: 6-1-5-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.12; Acts 1982, P.L.44, SEC.3; Acts 1982, P.L.45, SEC.4; P.L.41-1987, SEC.4; P.L.55-1988, SEC.4; P.L.2-1992, SEC.58; P.L.4-1993, SEC.9; P.L.5-1993, SEC.21; P.L.291-2001, SEC.134; P.L.90-2002, SEC.108; P.L.177-2002, SEC.2; P.L.141-2006, SEC.9; P.L.145-2006, SEC.16; P.L.154-2006, SEC.14; P.L.1-2007, SEC.40; P.L.183-2007, SEC.3; P.L.144-2008, SEC.16; P.L.146-2008, SEC.108; P.L.1-2009, SEC.29; P.L.183-2014, SEC.8; P.L.214-2019, SEC.6; P.L.257-2019, SEC.20.
IN Code § 6-1.1-12-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 12. Assessed Value Deductions and Deduction Procedures|6-1.1-12-14.5. Deduction for Disabled Veteran; Homestead Conveyed Without Consideration; Nonprofit Organization

Sec. 14.5. (a) As used in this section, "homestead" has the meaning set forth in IC 6-1.1-12-37.(b) An individual may claim a deduction from the assessed value of the individual's homestead if:(1) the individual served in the military or naval forces of the United States for at least ninety (90) days;(2) the individual received an honorable discharge;(3) the individual has a disability of at least fifty percent (50%);(4) the individual's disability is evidenced by:(A) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs; or(B) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a deduction under this section; and(5) the homestead was conveyed without charge to the individual who is the owner of the homestead by an organization that is exempt from income taxation under the federal Internal Revenue Code.(c) If an individual is entitled to a deduction from assessed value under subsection (b) for the individual's homestead, the amount of the deduction is determined as follows:(1) If the individual is totally disabled, the deduction is equal to one hundred percent (100%) of the assessed value of the homestead.(2) If the individual has a disability of at least ninety percent (90%) but the individual is not totally disabled, the deduction is equal to ninety percent (90%) of the assessed value of the homestead.(3) If the individual has a disability of at least eighty percent (80%) but less than ninety percent (90%), the deduction is equal to eighty percent (80%) of the assessed value of the homestead.(4) If the individual has a disability of at least seventy percent (70%) but less than eighty percent (80%), the deduction is equal to seventy percent (70%) of the assessed value of the homestead.(5) If the individual has a disability of at least sixty percent (60%) but less than seventy percent (70%), the deduction is equal to sixty percent (60%) of the assessed value of the homestead.(6) If the individual has a disability of at least fifty percent (50%) but less than sixty percent (60%), the deduction is equal to fifty percent (50%) of the assessed value of the homestead.(d) An individual who claims a deduction under this section for an assessment date may not also claim a deduction under section 13 or 14 of this chapter for that same assessment date.(e) An individual who desires to claim the deduction under this section must claim the deduction in the manner specified by the department of local government finance.As added by P.L.100-2016, SEC.2.