reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-1. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.1; Acts 1981, P.L.69, SEC.1; P.L.6-1997, SEC.41; P.L.291-2001, SEC.129; P.L.144-2008, SEC.9; P.L.81-2010, SEC.1; P.L.255-2017, SEC.11. Repealed by P.L.174-2022, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.10; Acts 1980, P.L.39, SEC.2; Acts 1981, P.L.69, SEC.2; Acts 1982, P.L.44, SEC.1; P.L.55-1988, SEC.1; P.L.3-1989, SEC.32; P.L.291-2001, SEC.130; P.L.90-2002, SEC.106; P.L.177-2002, SEC.1; P.L.154-2006, SEC.11; P.L.183-2007, SEC.1; P.L.144-2008, SEC.10; P.L.75-2009, SEC.2; P.L.182-2009(ss), SEC.108; P.L.1-2010, SEC.21; P.L.81-2010, SEC.2; P.L.214-2019, SEC.4; P.L.257-2019, SEC.18. Repealed by P.L.174-2022, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-3. Repealed

[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. Repealed by P.L.174-2022, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-4. Repealed

[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. Repealed by P.L.174-2022, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-5. Repealed

[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. Repealed by P.L.174-2022, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-6. Repealed

[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. Repealed by P.L.174-2022, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-7. Repealed

[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. Repealed by P.L.174-2022, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.53, SEC.1; Acts 1980, P.L.39, SEC.8. Repealed by P.L.98-2000, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-10. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-4-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.54, SEC.2; Acts 1979, P.L.56, SEC.11. Repealed by Acts 1980, P.L.40, SEC.2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-17.5. Repealed

Formerly: Acts 1975, P.L.52, SEC.2. As amended by Acts 1978, P.L.33, SEC.4; Acts 1979, P.L.56, SEC.15; Acts 1982, P.L.44, SEC.6; Acts 1982, P.L.45, SEC.11; P.L.69-1983, SEC.1; P.L.55-1988, SEC.7; P.L.291-2001, SEC.140; P.L.90-2002, SEC.109; P.L.177-2002, SEC.5; P.L.154-2006, SEC.17; P.L.183-2007, SEC.6; P.L.144-2008, SEC.23; P.L.183-2014, SEC.11; P.L.250-2015, SEC.4. Repealed by P.L.214-2019, SEC.9 and P.L.257-2019, SEC.23.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-27. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.2; Acts 1979, P.L.56, SEC.2; Acts 1979, P.L.56, SEC.18. Repealed by Acts 1980, P.L.40, SEC.4.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-28. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-1-5 part; 6-1-7-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1979, P.L.52, SEC.5.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-31. Repealed

As added by Acts 1980, P.L.41, SEC.1. Amended by Acts 1981, P.L.70, SEC.1; P.L.24-1984, SEC.4; P.L.144-2008, SEC.31. Repealed by P.L.214-2019, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-32. Repealed

As added by Acts 1980, P.L.41, SEC.2. Amended by Acts 1981, P.L.70, SEC.2. Repealed by P.L.69-1983, SEC.12.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-34.5. Repealed

As added by P.L.214-2005, SEC.11. Amended by P.L.144-2008, SEC.34. Repealed by P.L.214-2019, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-35. Repealed

As added by Acts 1981, P.L.71, SEC.3. Amended by P.L.69-1983, SEC.2; P.L.43-1984, SEC.3; P.L.143-1985, SEC.185; P.L.61-1986, SEC.1; P.L.25-1995, SEC.16; P.L.10-1997, SEC.11; P.L.6-1997, SEC.56; P.L.2-1998, SEC.19. Repealed by P.L.198-2001, SEC.122.
2023 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.
2023 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) For property taxes first due and payable:
(A) before January 1, 2024, thirty-five percent (35%);
(B) in 2024, forty percent (40%);
(C) in 2025, thirty-seven and five-tenths percent (37.5%); and
(D) after December 31, 2025, thirty-five percent (35%);
of the assessed value determined under subsection (a) that is not more than six hundred thousand dollars ($600,000).
(2) For property taxes first due and payable:
(A) before January 1, 2024, twenty-five percent (25%);
(B) in 2024, thirty percent (30%);
(C) in 2025, twenty-seven and five-tenths percent (27.5%); and
(D) after December 31, 2025, 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. Amended by P.L.239-2023, SEC.2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12. Assessed Value Deductions and Deduction Procedures › 6-1.1-12-41. Repealed

As added by P.L.192-2002(ss), SEC.33. Amended by P.L.199-2005, SEC.5; P.L.146-2008, SEC.118; P.L.137-2012, SEC.18. Repealed by P.L.245-2015, SEC.7.