CHAPTER 12. ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES
IC 6-1.1-12
Chapter 12. Assessed Value Deductions and DeductionProcedures
IC 6-1.1-12-0.5
Basis for taxation after deduction
Sec. 0.5. For each year that a deduction from the assessed valueof tangible property is allowed, the assessed value remaining afterthe deduction is the basis for taxation of the property.
As added by Acts 1979, P.L.52, SEC.1.
IC 6-1.1-12-0.7
Mortgage deduction; filing; appointees to act for elderly, blind, ordisabled persons
Sec. 0.7. Any individual who is sixty-five (65) years of age, isblind, or has a disability (within the meaning of section 11 of thischapter) may appoint an individual eighteen (18) years of age orolder to act on the individual's behalf for purposes of filing propertytax 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.
IC 6-1.1-12-1
Deduction for property financed by mortgage or installment loan;home equity line of credit
Sec. 1. (a) Each year a person who is a resident of this state mayreceive a deduction from the assessed value of:
(1) mortgaged real property, an installment loan financedmobile home that is not assessed as real property, or aninstallment loan financed manufactured home that is notassessed as real property, with the mortgage or installment loaninstrument recorded with the county recorder's office, that theperson owns;
(2) real property, a mobile home that is not assessed as realproperty, or a manufactured home that is not assessed as realproperty that the person is buying under a contract, with thecontract or a memorandum of the contract recorded in thecounty recorder's office, which provides that the person is topay the property taxes on the real property, mobile home, ormanufactured home; or
(3) real property, a mobile home that is not assessed as realproperty, or a manufactured home that the person owns or isbuying on a contract described in subdivision (2) on which theperson has a home equity line of credit that is recorded in thecounty recorder's office.
(b) Except as provided in section 40.5 of this chapter, the totalamount of the deduction which the person may receive under thissection for a particular year is: (1) the balance of the mortgage or contract indebtedness(including a home equity line of credit) on the assessment dateof that year;
(2) one-half (1/2) of the assessed value of the real property,mobile home, or manufactured home; or
(3) three thousand dollars ($3,000);
whichever is least.
(c) A person who has sold real property, a mobile home notassessed as real property, or a manufactured home not assessed asreal property to another person under a contract which provides thatthe contract buyer is to pay the property taxes on the real property,mobile home, or manufactured home may not claim the deductionprovided under this section with respect to that real property, mobilehome, or manufactured home.
(d) The person must:
(1) own the real property, mobile home, or manufactured home;or
(2) be buying the real property, mobile home, or manufacturedhome under contract;
on the date the statement is filed under section 2 of this chapter.
(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.
IC 6-1.1-12-2 Version a
Statement to apply for mortgage deduction; information required;delegation of signing authority only by power of attorney;limitation on closing agent liability; county recorder
Note: This version of section effective until 7-1-2010. See alsofollowing version of this section, effective 7-1-2010.
Sec. 2. (a) Except as provided in section 17.8 of this chapter andsubject to section 45 of this chapter, for a person to qualify for thededuction provided by section 1 of this chapter, a statement must befiled under subsection (b) or (c).
(b) Subject to subsection (c), to apply for the deduction undersection 1 of this chapter with respect to real property, the personrecording the mortgage, contract, or memorandum of the contractwith the county recorder may file a written statement with the countyrecorder containing the information described in subsection (e)(1),(e)(2), (e)(3), (e)(4), (e)(6), (e)(7), and (e)(8). The statement must beprepared on the form prescribed by the department of localgovernment finance and be signed by the property owner or contractpurchaser under the penalties of perjury. The form must have a placefor the county recorder to insert the record number and page wherethe mortgage, contract, or memorandum of the contract is recorded.Upon receipt of the form and the recording of the mortgage, contract,or memorandum of the contract, the county recorder shall insert onthe form the record number and page where the mortgage, contract,or memorandum of the contract is recorded and forward thecompleted form to the county auditor. The county recorder may not
impose a charge for the county recorder's duties under thissubsection. The statement must be completed and dated in thecalendar year for which the person wishes to obtain the deductionand filed with the county recorder on or before January 5 of theimmediately succeeding calendar year.
(c) With respect to:
(1) real property as an alternative to a filing under subsection(b); or
(2) a mobile home that is not assessed as real property or amanufactured home that is not assessed as real property;
to apply for a deduction under section 1 of this chapter, a person whodesires to claim the deduction may file a statement in duplicate, onforms prescribed by the department of local government finance,with the auditor of the county in which the real property, mobilehome not assessed as real property, or manufactured home notassessed as real property is located. With respect to real property thestatement must be completed and dated in the calendar year forwhich the person wishes to obtain the deduction and filed with thecounty auditor on or before January 5 of the immediately succeedingcalendar year. With respect to a mobile home that is not assessed asreal property or a manufactured home that is not assessed as realproperty, the statement must be filed during the twelve (12) monthsbefore March 31 of each year for which the individual wishes toobtain the deduction. The statement may be filed in person or bymail. If mailed, the mailing must be postmarked on or before the lastday for filing. In addition to the statement required by thissubsection, a contract buyer who desires to claim the deduction mustsubmit a copy of the recorded contract or recorded memorandum ofthe contract, which must contain a legal description sufficient tomeet the requirements of IC 6-1.1-5, with the first statement that thebuyer files under this section with respect to a particular parcel ofreal property.
(d) Upon receipt of:
(1) the statement under subsection (b); or
(2) the statement under subsection (c) and the recorded contractor recorded memorandum of the contract;
the county auditor shall assign a separate description andidentification number to the parcel of real property being sold underthe contract.
(e) The statement referred to in subsections (b) and (c) must beverified under penalties for perjury. The statement must contain thefollowing information:
(1) The balance of the person's mortgage or contractindebtedness on the assessment date of the year for which thededuction is claimed.
(2) The assessed value of the real property, mobile home, ormanufactured home.
(3) The full name and complete residence address of the personand of the mortgagee or contract seller.
(4) The name and residence of any assignee or bona fide owner
or holder of the mortgage or contract, if known, and if notknown, the person shall state that fact.
(5) The record number and page where the mortgage, contract,or memorandum of the contract is recorded.
(6) A brief description of the real property, mobile home, ormanufactured home which is encumbered by the mortgage orsold under the contract.
(7) If the person is not the sole legal or equitable owner of thereal property, mobile home, or manufactured home, the exactshare of the person's interest in it.
(8) The name of any other county in which the person hasapplied for a deduction under this section and the amount ofdeduction claimed in that application.
(f) The authority for signing a deduction application filed underthis section may not be delegated by the real property, mobile home,or manufactured home owner or contract buyer to any person exceptupon an executed power of attorney. The power of attorney may becontained in the recorded mortgage, contract, or memorandum of thecontract, or in a separate instrument.
(g) A closing agent (as defined in section 43(a)(2) of this chapter)is not liable for any damages claimed by the property owner orcontract purchaser because of:
(1) the closing agent's failure to provide the written statementdescribed in subsection (b);
(2) the closing agent's failure to file the written statementdescribed in subsection (b);
(3) any omission or inaccuracy in the written statementdescribed in subsection (b) that is filed with the county recorderby the closing agent; or
(4) any determination made with respect to a property owner'sor contract purchaser's eligibility for the deduction undersection 1 of this chapter.
(h) The county recorder may not refuse to record a mortgage,contract, or memorandum because the written statement described insubsection (b):
(1) is not included with the mortgage, contract, or memorandumof the contract;
(2) does not contain the signatures required by subsection (b);
(3) does not contain the information described in subsection (e);or
(4) is otherwise incomplete or inaccurate.
(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.
IC 6-1.1-12-2 Version b Statement to apply for mortgage deduction; requirements;delegation of signing authority only by power of attorney;limitation on closing agent liability; county recorder
Note: This version of section effective 7-1-2010. See alsopreceding version of this section, effective until 7-1-2010.
Sec. 2. (a) Except as provided in section 17.8 of this chapter andsubject to section 45 of this chapter, for a person to qualify for thededuction provided by section 1 of this chapter a statement must befiled under subsection (b) or (c). Regardless of the manner in whicha statement is filed, the mortgage, contract, or memorandum(including a home equity line of credit) must be recorded with thecounty recorder's office to qualify for a deduction under section 1 ofthis chapter.
(b) Subject to subsection (c), to apply for the deduction undersection 1 of this chapter with respect to real property, the personrecording the mortgage, home equity line of credit, contract, ormemorandum of the contract with the county recorder may file awritten statement with the county recorder containing theinformation described in subsection (e)(1), (e)(2), (e)(3), (e)(4),(e)(6), (e)(7), and (e)(8). The statement must be prepared on the formprescribed by the department of local government finance and besigned by the property owner or contract purchaser under thepenalties of perjury. The form must have a place for the countyrecorder to insert the record number and page where the mortgage,home equity line of credit, contract, or memorandum of the contractis recorded. Upon receipt of the form and the recording of themortgage, home equity line of credit, contract, or memorandum ofthe contract, the county recorder shall insert on the form the recordnumber and page where the mortgage, home equity line of credit,contract, or memorandum of the contract is recorded and forward thecompleted form to the county auditor. The county recorder may notimpose a charge for the county recorder's duties under thissubsection. The statement must be completed and dated in thecalendar year for which the person wishes to obtain the deductionand filed with the county recorder on or before January 5 of theimmediately succeeding calendar year.
(c) With respect to:
(1) real property as an alternative to a filing under subsection(b); or
(2) a mobile home that is not assessed as real property or amanufactured home that is not assessed as real property;
to apply for a deduction under section 1 of this chapter, a person whodesires to claim the deduction may file a statement in duplicate, onforms prescribed by the department of local government finance,with the auditor of the county in which the real property, mobilehome not assessed as real property, or manufactured home notassessed as real property is located. With respect to real property thestatement must be completed and dated in the calendar year forwhich the person wishes to obtain the deduction and filed with thecounty auditor on or before January 5 of the immediately succeeding
calendar year. With respect to a mobile home that is not assessed asreal property or a manufactured home that is not assessed as realproperty, the statement must be filed during the twelve (12) monthsbefore March 31 of each year for which the individual wishes toobtain the deduction. The statement may be filed in person or bymail. If mailed, the mailing must be postmarked on or before the lastday for filing. In addition to the statement required by thissubsection, a contract buyer who desires to claim the deduction mustsubmit a copy of the recorded contract or recorded memorandum ofthe contract, which must contain a legal description sufficient tomeet the requirements of IC 6-1.1-5, with the first statement that thebuyer files under this section with respect to a particular parcel ofreal property.
(d) Upon receipt of:
(1) the statement under subsection (b); or
(2) the statement under subsection (c) and the recorded contractor recorded memorandum of the contract;
the county auditor shall assign a separate description andidentification number to the parcel of real property being sold underthe contract.
(e) The statement referred to in subsections (b) and (c) must beverified under penalties for perjury. The statement must contain thefollowing information:
(1) The balance of the person's mortgage, home equity line ofcredit, or contract indebtedness that is recorded in the countyrecorder's office on the assessment date of the year for whichthe deduction is claimed.
(2) The assessed value of the real property, mobile home, ormanufactured home.
(3) The full name and complete residence address of the personand of the mortgagee or contract seller.
(4) The name and residence of any assignee or bona fide owneror holder of the mortgage, home equity line of credit, orcontract, if known, and if not known, the person shall state thatfact.
(5) The record number and page where the mortgage, contract,or memorandum of the contract is recorded.
(6) A brief description of the real property, mobile home, ormanufactured home which is encumbered by the mortgage orhome equity line of credit or sold under the contract.
(7) If the person is not the sole legal or equitable owner of thereal property, mobile home, or manufactured home, the exactshare of the person's interest in it.
(8) The name of any other county in which the person hasapplied for a deduction under this section and the amount ofdeduction claimed in that application.
(f) The authority for signing a deduction application filed underthis section may not be delegated by the real property, mobile home,or manufactured home owner or contract buyer to any person exceptupon an executed power of attorney. The power of attorney may be
contained in the recorded mortgage, contract, or memorandum of thecontract, or in a separate instrument.
(g) A closing agent (as defined in section 43(a)(2) of this chapter)is not liable for any damages claimed by the property owner orcontract purchaser because of:
(1) the closing agent's failure to provide the written statementdescribed in subsection (b);
(2) the closing agent's failure to file the written statementdescribed in subsection (b);
(3) any omission or inaccuracy in the written statementdescribed in subsection (b) that is filed with the county recorderby the closing agent; or
(4) any determination made with respect to a property owner'sor contract purchaser's eligibility for the deduction undersection 1 of this chapter.
(h) The county recorder may not refuse to record a mortgage,contract, or memorandum because the written statement described insubsection (b):
(1) is not included with the mortgage, home equity line ofcredit, contract, or memorandum of the contract;
(2) does not contain the signatures required by subsection (b);
(3) does not contain the information described in subsection (e);or
(4) is otherwise incomplete or inaccurate.
(i) The form prescribed by the department of local governmentfinance under subsection (b) and the instructions for the form mustboth include a statement:
(1) that explains that a person is not entitled to a deductionunder section 1 of this chapter unless the person has a balanceon the person's mortgage or contract indebtedness that isrecorded in the county recorder's office (including any homeequity line of credit that is recorded in the county recorder'soffice) that is the basis for the deduction; and
(2) that specifies the penalties for perjury.
(j) The department of local government finance shall develop anotice:
(1) that must be displayed in a place accessible to the public inthe office of each county auditor;
(2) that includes the information described in subsection (i); and
(3) that explains that the form prescribed by the department oflocal government finance to claim the deduction under section1 of this chapter must be signed by the property owner orcontract purchaser under the penalties of perjury.
(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.
IC 6-1.1-12-3
Claim of deduction for property financed by mortgage orinstallment loan by member of armed forces
Sec. 3. An individual may claim the deduction provided bysection 1 of this chapter for the assessment date in a year in themanner prescribed in section 4 of this chapter if during the filingperiod prescribed in section 2 of this chapter that applies to theassessment 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 militaryservice.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.39, SEC.3; P.L.144-2008, SEC.11.
IC 6-1.1-12-4
Procedure for claim by member of armed forces
Sec. 4. (a) An individual who satisfies the requirements of section3 of this chapter may file a claim for a deduction, or deductions,provided by section 1 of this chapter during the year following theyear in which the individual is discharged from military service. Theindividual shall file the claim, on the forms prescribed for claiminga deduction under section 2 of this chapter, with the auditor of thecounty in which the real property is located. The claim shall specifythe particular year, or years, for which the deduction is claimed. Theindividual shall attach to the claim an affidavit which states the factsconcerning the individual's absence as a member of the United Statesarmed forces.
(b) The county property tax assessment board of appeals shallexamine the individual's claim and shall determine the amount ofdeduction, or deductions, the individual is entitled to and the year, oryears, for which deductions are due. Based on the board'sdetermination, the county auditor shall calculate the excess taxespaid by the individual and shall refund the excess to the individualfrom funds not otherwise appropriated. The county auditor shallissue, and the county treasurer shall pay, a warrant for the amount,if any, to which the individual is entitled.
(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.
IC 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 thededuction provided by section 1 of this chapter that an individual isentitled to and shall make an allowance for the deduction without aclaim being filed if:
(1) the county auditor determines that the individual satisfiesthe 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.39, SEC.5.
IC 6-1.1-12-6
Mortgage or contract deductions; transmission of application tosecond county
Sec. 6. (a) The auditor of a county (referred to in this section asthe "first county") with whom a deduction application is filed undersection 2 of this chapter shall immediately prepare and transmit acopy of the application to the auditor of any other county (referredto in this section as the "second county") if:
(1) the residence of the applicant is located in the secondcounty; or
(2) the applicant has applied for a deduction under section 2 ofthis chapter in the second county.
(b) The county property tax assessment board of appeals of thesecond county shall note on the copy of the application either:
(1) the amount of the deduction provided under section 1 of thischapter that has been granted in the second county; or
(2) that no deduction application has been filed under section 2of 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 thefirst county shall then take appropriate action on the application. Theboard may not grant a deduction provided under section 1 of thischapter in an amount which will exceed the difference between theamount granted in any other county and the maximum amountpermitted the applicant under section 1 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.39, SEC.6; P.L.6-1997, SEC.44.
IC 6-1.1-12-7
Mortgage or contract deductions; granting
Sec. 7. Each year, the county auditor shall ascertain if more thanone (1) application has been filed by the same person. The countyauditor shall take appropriate action to grant the deductions providedunder section 1 of this chapter in amounts that do not exceed themaximum allowed each person under section 1 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.39, SEC.7; P.L.6-1997, SEC.45.
IC 6-1.1-12-8
Repealed
(Repealed by P.L.98-2000, SEC.30.)
IC 6-1.1-12-9 Version a
Deduction for person 65 or older; limitations; surviving spouse;contract purchaser; common ownership
Note: This version of section effective until 3-25-2010. See also
following version of this section, effective 3-25-2010.
Sec. 9. (a) An individual may obtain a deduction from theassessed value of the individual's real property, or mobile home ormanufactured home which is not assessed as real property, if:
(1) the individual is at least sixty-five (65) years of age on orbefore December 31 of the calendar year preceding the year inwhich the deduction is claimed;
(2) the combined adjusted gross income (as defined in Section62 of the Internal Revenue Code) of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under acontract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deductionis claimed did not exceed twenty-five thousand dollars($25,000);
(3) the individual has owned the real property, mobile home, ormanufactured home for at least one (1) year before claiming thededuction; or the individual has been buying the real property,mobile home, or manufactured home under a contract thatprovides that the individual is to pay the property taxes on thereal property, mobile home, or manufactured home for at leastone (1) year before claiming the deduction, and the contract ora memorandum of the contract is recorded in the countyrecorder's office;
(4) the individual and any individuals covered by subdivision(2)(B) reside on the real property, mobile home, ormanufactured home;
(5) the assessed value of the real property, mobile home, ormanufactured home does not exceed one hundred eighty-twothousand four hundred thirty dollars ($182,430);
(6) the individual receives no other property tax deduction forthe year in which the deduction is claimed, except thedeductions provided by sections 1, 37, and 38 of this chapter;and
(7) the person:
(A) owns the real property, mobile home, or manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 10.1 of thischapter is filed.
(b) Except as provided in subsection (h), in the case of realproperty, an individual's deduction under this section equals thelesser of:
(1) one-half (1/2) of the assessed value of the real property; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(c) Except as provided in subsection (h) and section 40.5 of this
chapter, in the case of a mobile home that is not assessed as realproperty or a manufactured home which is not assessed as realproperty, an individual's deduction under this section equals thelesser of:
(1) one-half (1/2) of the assessed value of the mobile home ormanufactured home; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(d) An individual may not be denied the deduction provided underthis section because the individual is absent from the real property,mobile home, or manufactured home while in a nursing home orhospital.
(e) For purposes of this section, if real property, a mobile home,or a manufactured home is owned by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the agerequirement is satisfied if any one (1) of the tenants is at leastsixty-five (65) years of age.
(f) A surviving spouse is entitled to the deduction provided by thissection if:
(1) the surviving spouse is at least sixty (60) years of age on orbefore December 31 of the calendar year preceding the year inwhich the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at leastsixty-five (65) years of age at the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed insubsection (a)(2) through (a)(7).
(g) An individual who has sold real property to another personunder a contract that provides that the contract buyer is to pay theproperty taxes on the real property may not claim the deductionprovided under this section against that real property.
(h) In the case of tenants covered by subsection (a)(2)(B), if all ofthe tenants are not at least sixty-five (65) years of age, the deductionallowed under this section shall be reduced by an amount equal to thededuction multiplied by a fraction. The numerator of the fraction isthe number of tenants who are not at least sixty-five (65) years ofage, and the denominator is the total number of tenants.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.33, SEC.1; Acts 1979, P.L.54, SEC.1; Acts 1980, P.L.39, SEC.9;Acts 1981, P.L.25, SEC.3; Acts 1982, P.L.45, SEC.1; P.L.24-1986,SEC.14; P.L.60-1986, SEC.1; P.L.332-1989(ss), SEC.6;P.L.41-1992, SEC.1; P.L.48-1996, SEC.1; P.L.6-1997, SEC.46;P.L.155-1999, SEC.1; P.L.291-2001, SEC.131; P.L.272-2003,SEC.1; P.L.20-2004, SEC.1; P.L.219-2007, SEC.25; P.L.144-2008,SEC.13; P.L.1-2010, SEC.22.
IC 6-1.1-12-9 Version b
Deduction for person 65 or older; limitations; surviving spouse;
contract purchaser; common ownership
Note: This version of section effective 3-25-2010. See alsopreceding version of this section, effective until 3-25-2010.
Sec. 9. (a) An individual may obtain a deduction from theassessed value of the individual's real property, or mobile home ormanufactured home which is not assessed as real property, if:
(1) the individual is at least sixty-five (65) years of age on orbefore December 31 of the calendar year preceding the year inwhich the deduction is claimed;
(2) the combined adjusted gross income (as defined in Section62 of the Internal Revenue Code) of:
(A) the individual and the individual's spouse; or
(B) the individual and all other individuals with whom:
(i) the individual shares ownership; or
(ii) the individual is purchasing the property under acontract;
as joint tenants or tenants in common;
for the calendar year preceding the year in which the deductionis claimed did not exceed twenty-five thousand dollars($25,000);
(3) the individual has owned the real property, mobile home, ormanufactured home for at least one (1) year before claiming thededuction; or the individual has been buying the real property,mobile home, or manufactured home under a contract thatprovides that the individual is to pay the property taxes on thereal property, mobile home, or manufactured home for at leastone (1) year before claiming the deduction, and the contract ora memorandum of the contract is recorded in the countyrecorder's office;
(4) the individual and any individuals covered by subdivision(2)(B) reside on the real property, mobile home, ormanufactured home;
(5) the assessed value of the real property, mobile home, ormanufactured home does not exceed one hundred eighty-twothousand four hundred thirty dollars ($182,430);
(6) the individual receives no other property tax deduction forthe year in which the deduction is claimed, except thedeductions provided by sections 1, 37, (for assessment datesafter February 28, 2008) 37.5, and 38 of this chapter; and
(7) the person:
(A) owns the real property, mobile home, or manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 10.1 of thischapter is filed.
(b) Except as provided in subsection (h), in the case of realproperty, an individual's deduction under this section equals thelesser of:
(1) one-half (1/2) of the assessed value of the real property; or (2) twelve thousand four hundred eighty dollars ($12,480).
(c) Except as provided in subsection (h) and section 40.5 of thischapter, in the case of a mobile home that is not assessed as realproperty or a manufactured home which is not assessed as realproperty, an individual's deduction under this section equals thelesser of:
(1) one-half (1/2) of the assessed value of the mobile home ormanufactured home; or
(2) twelve thousand four hundred eighty dollars ($12,480).
(d) An individual may not be denied the deduction provided underthis section because the individual is absent from the real property,mobile home, or manufactured home while in a nursing home orhospital.
(e) For purposes of this section, if real property, a mobile home,or a manufactured home is owned by:
(1) tenants by the entirety;
(2) joint tenants; or
(3) tenants in common;
only one (1) deduction may be allowed. However, the agerequirement is satisfied if any one (1) of the tenants is at leastsixty-five (65) years of age.
(f) A surviving spouse is entitled to the deduction provided by thissection if:
(1) the surviving spouse is at least sixty (60) years of age on orbefore December 31 of the calendar year preceding the year inwhich the deduction is claimed;
(2) the surviving spouse's deceased husband or wife was at leastsixty-five (65) years of age at the time of a death;
(3) the surviving spouse has not remarried; and
(4) the surviving spouse satisfies the requirements prescribed insubsection (a)(2) through (a)(7).
(g) An individual who has sold real property to another personunder a contract that provides that the contract buyer is to pay theproperty taxes on the real property may not claim the deductionprovided under this section against that real property.
(h) In the case of tenants covered by subsection (a)(2)(B), if all ofthe tenants are not at least sixty-five (65) years of age, the deductionallowed under this section shall be reduced by an amount equal to thededuction multiplied by a fraction. The numerator of the fraction isthe number of tenants who are not at least sixty-five (65) years ofage, and the denominator is the total number of tenants.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.33, SEC.1; Acts 1979, P.L.54, SEC.1; Acts 1980, P.L.39, SEC.9;Acts 1981, P.L.25, SEC.3; Acts 1982, P.L.45, SEC.1; P.L.24-1986,SEC.14; P.L.60-1986, SEC.1; P.L.332-1989(ss), SEC.6;P.L.41-1992, SEC.1; P.L.48-1996, SEC.1; P.L.6-1997, SEC.46;P.L.155-1999, SEC.1; P.L.291-2001, SEC.131; P.L.272-2003,SEC.1; P.L.20-2004, SEC.1; P.L.219-2007, SEC.25; P.L.144-2008,SEC.13; P.L.1-2010, SEC.22; P.L.113-2010, SEC.23.
IC 6-1.1-12-9.1
Repealed
(Repealed by Acts 1980, P.L.39, SEC.11.)
IC 6-1.1-12-10
Repealed
(Repealed by Acts 1980, P.L.40, SEC.2.)
IC 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 chapterand subject to section 45 of this chapter, an individual who desiresto claim the deduction provided by section 9 of this chapter must filea sworn statement, on forms prescribed by the department of localgovernment finance, with the auditor of the county in which the realproperty, mobile home, or manufactured home is located. Withrespect to real property, the statement must be filed during the yearfor which the individual wishes to obtain the deduction. With respectto a mobile home that is not assessed as real property or amanufactured home that is not assessed as real property, thestatement must be filed during the twelve (12) months before March31 of each year for which the individual wishes to obtain thededuction. The statement may be filed in person or by mail. Ifmailed, the mailing must be postmarked on or before the last day forfiling.
(b) The statement referred to in subsection (a) shall be in affidavitform or require verification under penalties of perjury. The statementmust be filed in duplicate if the applicant owns, or is buying undera contract, real property, a mobile home, or a manufactured homesubject to assessment in more than one (1) county or in more thanone (1) taxing district in the same county. The statement shallcontain:
(1) the source and exact amount of gross income received by theindividual and the individual's spouse during the precedingcalendar 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 ormemorandum of the contract is recorded if the individual isbuying the real property, mobile home, or manufactured homeon contract; and
(5) any additional information which the department of localgovernment finance may require.
(c) In order to substantiate the deduction statement, the applicantshall submit for inspection by the county auditor a copy of theapplicant's and a copy of the applicant's spouse's income tax returnsfor the preceding calendar year. If either was not required to file anincome tax return, the applicant shall subscribe to that fact in thededuction 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.
IC 6-1.1-12-11
Deduction for blind or disabled person; limitations; contractpurchaser
Sec. 11. (a) Except as provided in section 40.5 of this chapter, anindividual may have the sum of twelve thousand four hundred eightydollars ($12,480) deducted from the assessed value of real property,mobile home not assessed as real property, or manufactured homenot assessed as real property that the individual owns, or that theindividual is buying under a contract that provides that the individualis to pay property taxes on the real property, mobile home, ormanufactured home, if the contract or a memorandum of the contractis recorded in the county recorder's office, and if:
(1) the individual is blind or the individual has a disability;
(2) the real property, mobile home, or manufactured home isprincipally used and occupied by the individual as theindividual's residence;
(3) the individual's taxable gross income for the calendar yearpreceding the year in which the deduction is claimed did notexceed seventeen thousand dollars ($17,000); and
(4) the individual:
(A) owns the real property, mobile home, or manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 12 of this chapteris filed.
(b) For purposes of this section, taxable gross income does notinclude income which is not taxed under the federal income tax laws.
(c) For purposes of this section, "blind" has the same meaning asthe definition contained in IC 12-7-2-21(1).
(d) For purposes of this section, "individual with a disability"means a person unable to engage in any substantial gainful activityby reason of a medically determinable physical or mental impairmentwhich:
(1) can be expected to result in death; or
(2) has lasted or can be expected to last for a continuous periodof not less than twelve (12) months.
(e) An individual with a disability filing a claim under this sectionshall submit proof of disability in such form and manner as thedepartment shall by rule prescribe. Proof that a claimant is eligibleto receive disability benefits under the federal Social Security Act(42 U.S.C. 301 et seq.) shall constitute proof of disability forpurposes of this section.
(f) An individual with a disability not covered under the federalSocial Security Act shall be examined by a physician and the
individual's status as an individual with a disability determined byusing the same standards as used by the Social SecurityAdministration. The costs of this examination shall be borne by theclaimant.
(g) An individual who has sold real property, a mobile home notassessed as real property, or a manufactured home not assessed asreal property to another person under a contract that provides that thecontract buyer is to pay the property taxes on the real property,mobile home, or manufactured home may not claim the deductionprovided under this section against that real property, mobile home,or manufactured home.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.55, SEC.2; Acts 1981, P.L.25, SEC.4; Acts 1982, P.L.45, SEC.3;P.L.332-1989(ss), SEC.7; P.L.49-1990, SEC.1; P.L.2-1992, SEC.57;P.L.48-1996, SEC.2; P.L.6-1997, SEC.47; P.L.291-2001, SEC.133;P.L.20-2004, SEC.2; P.L.99-2007, SEC.22; P.L.144-2008, SEC.15;P.L.1-2010, SEC.23.
IC 6-1.1-12-12
Blind persons; filing claim; proof of blindness; contents ofapplication
Sec. 12. (a) Except as provided in section 17.8 of this chapter andsubject to section 45 of this chapter, a person who desires to claimthe deduction provided in section 11 of this chapter must file anapplication, on forms prescribed by the department of localgovernment finance, with the auditor of the county in which the realproperty, mobile home not assessed as real property, or manufacturedhome not assessed as real property is located. With respect to realproperty, the application must be filed during the year for which theindividual wishes to obtain the deduction. With respect to a mobilehome that is not assessed as real property or a manufactured homethat is not assessed as real property, the application must be filedduring the twelve (12) months before March 31 of each year forwhich the individual wishes to obtain the deduction. The applicationmay be filed in person or by mail. If mailed, the mailing must bepostmarked 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 thedivision of disability and rehabilitative services; or
(2) the written statement of a physician who is licensed by thisstate and skilled in the diseases of the eye or of a licensedoptometrist.
(c) The application required by this section must contain therecord number and page where the contract or memorandum of thecontract is recorded if the individual is buying the real property,mobile home, or manufactured home on a contract that provides thatthe individual is to pay property taxes on the real property, mobilehome, or manufactured home.
(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.
IC 6-1.1-12-13
Deduction for veteran with partial disability; limitations; survivingspouse; contract purchaser
Sec. 13. (a) Except as provided in section 40.5 of this chapter, anindividual may have twenty-four thousand nine hundred sixty dollars($24,960) deducted from the assessed value of the taxable tangibleproperty that the individual owns, or real property, a mobile homenot assessed as real property, or a manufactured home not assessedas real property that the individual is buying under a contract thatprovides that the individual is to pay property taxes on the realproperty, mobile home, or manufactured home, if the contract or amemorandum of the contract is recorded in the county recorder'soffice and if:
(1) the individual served in the military or naval forces of theUnited States during any of its wars;
(2) the individual received an honorable discharge;
(3) the individual has a disability with a service connecteddisability of ten percent (10%) or more;
(4) the individual's disability is evidenced by:
(A) a pension certificate, an award of compensation, or adisability compensation check issued by the United StatesDepartment of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by theIndiana department of veterans' affairs after the Indianadepartment of veterans' affairs has determined that theindividual's disability qualifies the individual to receive adeduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 15 of this chapteris filed.
(b) The surviving spouse of an individual may receive thededuction provided by this section if the individual would qualify forthe deduction if the individual were alive.
(c) One who receives the deduction provided by this section maynot receive the deduction provided by section 16 of this chapter.However, the individual may receive any other property taxdeduction which the individual is entitled to by law.
(d) An individual who has sold real property, a mobile home notassessed as real property, or a manufactured home not assessed as
real property to another person under a contract that provides that thecontract buyer is to pay the property taxes on the real property,mobile home, or manufactured home may not claim the deductionprovided under this section against that real property, mobile home,or manufactured home.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.5.) Asamended by Acts 1982, P.L.45, SEC.5; P.L.68-1983, SEC.1;P.L.60-1985, SEC.1; P.L.1-1990, SEC.68; P.L.6-1997, SEC.48;P.L.123-1999, SEC.1; P.L.291-2001, SEC.135; P.L.20-2004, SEC.3;P.L.99-2007, SEC.23; P.L.144-2008, SEC.17; P.L.1-2010, SEC.24.
IC 6-1.1-12-14
Deduction for totally disabled veteran or veteran age 62 andpartially disabled; surviving spouse; contract purchaser
Sec. 14. (a) Except as provided in subsection (c) and except asprovided in section 40.5 of this chapter, an individual may have thesum of twelve thousand four hundred eighty dollars ($12,480)deducted from the assessed value of the tangible property that theindividual owns (or the real property, mobile home not assessed asreal property, or manufactured home not assessed as real propertythat the individual is buying under a contract that provides that theindividual is to pay property taxes on the real property, mobile home,or manufactured home if the contract or a memorandum of thecontract is recorded in the county recorder's office) if:
(1) the individual served in the military or naval forces of theUnited States for at least ninety (90) days;
(2) the individual received an honorable discharge;
(3) the individual either:
(A) has a total disability; or
(B) is at least sixty-two (62) years old and has a disability ofat least ten percent (10%);
(4) the individual's disability is evidenced by:
(A) a pension certificate or an award of compensation issuedby the United States Department of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by theIndiana department of veterans' affairs after the Indianadepartment of veterans' affairs has determined that theindividual's disability qualifies the individual to receive adeduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 15 of this chapteris filed.
(b) Except as provided in subsection (c), the surviving spouse ofan individual may receive the deduction provided by this section ifthe individual would qualify for the deduction if the individual werealive. (c) No one is entitled to the deduction provided by this section ifthe assessed value of the individual's tangible property, as shown bythe tax duplicate, exceeds one hundred forty-three thousand onehundred sixty dollars ($143,160).
(d) An individual who has sold real property, a mobile home notassessed as real property, or a manufactured home not assessed asreal property to another person under a contract that provides that thecontract buyer is to pay the property taxes on the real property,mobile home, or manufactured home may not claim the deductionprovided under this section against that real property, mobile home,or manufactured home.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.6.) Asamended by Acts 1982, P.L.45, SEC.6; P.L.68-1983, SEC.2;P.L.60-1985, SEC.2; P.L.332-1989(ss), SEC.8; P.L.1-1990, SEC.69;P.L.48-1996, SEC.3; P.L.6-1997, SEC.49; P.L.123-1999, SEC.3;P.L.291-2001, SEC.136; P.L.272-2003, SEC.2; P.L.20-2004, SEC.4;P.L.219-2007, SEC.26; P.L.99-2007, SEC.24; P.L.144-2008,SEC.18; P.L.3-2008, SEC.35; P.L.1-2009, SEC.30.
IC 6-1.1-12-15
Claim by veteran; guardianship; contract purchaser
Sec. 15. (a) Except as provided in section 17.8 of this chapter andsubject to section 45 of this chapter, an individual who desires toclaim the deduction provided by section 13 or section 14 of thischapter must file a statement with the auditor of the county in whichthe individual resides. With respect to real property, the statementmust be filed during the year for which the individual wishes toobtain the deduction. With respect to a mobile home that is notassessed as real property or a manufactured home that is not assessedas real property, the statement must be filed during the twelve (12)months before March 31 of each year for which the individual wishesto obtain the deduction. The statement may be filed in person or bymail. If mailed, the mailing must be postmarked on or before the lastday for filing. The statement shall contain a sworn declaration thatthe individual is entitled to the deduction.
(b) In addition to the statement, the individual shall submit to thecounty auditor for the auditor's inspection:
(1) a pension certificate, an award of compensation, or adisability compensation check issued by the United StatesDepartment of Veterans Affairs if the individual claims thededuction provided by section 13 of this chapter;
(2) a pension certificate or an award of compensation issued bythe United States Department of Veterans Affairs if theindividual claims the deduction provided by section 14 of thischapter; or
(3) the appropriate certificate of eligibility issued to theindividual by the Indiana department of veterans' affairs if theindividual claims the deduction provided by section 13 or 14 ofthis chapter.
(c) If the individual claiming the deduction is under guardianship,
the guardian shall file the statement required by this section.
(d) If the individual claiming a deduction under section 13 or 14of this chapter is buying real property, a mobile home not assessedas real property, or a manufactured home not assessed as realproperty under a contract that provides that the individual is to payproperty taxes for the real estate, mobile home, or manufacturedhome, the statement required by this section must contain the recordnumber and page where the contract or memorandum of the contractis recorded.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.56, SEC.13; Acts 1982, P.L.44, SEC.4; Acts 1982, P.L.45,SEC.7; P.L.55-1988, SEC.5; P.L.1-1990, SEC.70; P.L.123-1999,SEC.5; P.L.291-2001, SEC.137; P.L.177-2002, SEC.3;P.L.154-2006, SEC.15; P.L.183-2007, SEC.4; P.L.144-2008,SEC.19.
IC 6-1.1-12-16
Deduction for surviving spouse of veteran; limitations; contractpurchaser
Sec. 16. (a) Except as provided in section 40.5 of this chapter, asurviving spouse may have the sum of eighteen thousand sevenhundred twenty dollars ($18,720) deducted from the assessed valueof his or her tangible property, or real property, mobile home notassessed as real property, or manufactured home not assessed as realproperty that the surviving spouse is buying under a contract thatprovides that the surviving spouse is to pay property taxes on the realproperty, mobile home, or manufactured home, if the contract or amemorandum of the contract is recorded in the county recorder'soffice, and if:
(1) the deceased spouse served in the military or naval forces ofthe 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 manufacturedhome; or
(B) is buying the real property, mobile home, ormanufactured home under contract;
on the date the statement required by section 17 of this chapteris filed.
(b) A surviving spouse who receives the deduction provided bythis section may not receive the deduction provided by section 13 ofthis chapter. However, he or she may receive any other deductionwhich he or she is entitled to by law.
(c) An individual who has sold real property, a mobile home notassessed as real property, or a manufactured home not assessed asreal property to another person under a contract that provides that thecontract buyer is to pay the property taxes on the real property,mobile home, or manufactured home may not claim the deductionprovided under th