Indiana Code
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 Repealed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 Repealed by P.L.214-2019, SEC.9 and P.L.257-2019, SEC.23.

Structure Indiana Code

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

6-1.1-12-0.7. Mortgage Deduction; Filing; Appointees to Act for Elderly, Blind, or Disabled Persons

6-1.1-12-1. Deduction for Property Financed by Mortgage or Installment Loan; Home Equity Line of Credit

6-1.1-12-1-b. Repealed

6-1.1-12-2. Statement to Apply for Mortgage Deduction; Requirements; Delegation of Signing Authority Only by Power of Attorney; Limitation on Closing Agent Liability; County Recorder

6-1.1-12-2-b. Repealed

6-1.1-12-3. Claim of Deduction for Property Financed by Mortgage or Installment Loan by Member of Armed Forces

6-1.1-12-3-b. Repealed

6-1.1-12-4. Procedure for Claim by Member of Armed Forces

6-1.1-12-4-b. Repealed

6-1.1-12-5. Mortgage or Contract Deductions; Members of Armed Forces; Amount of Deduction Without Claim

6-1.1-12-5-b. Repealed

6-1.1-12-6. Mortgage or Contract Deductions; Transmission of Application to Second County

6-1.1-12-6-b. Repealed

6-1.1-12-7. Mortgage or Contract Deductions; Granting

6-1.1-12-7-b. Repealed

6-1.1-12-8. Repealed

6-1.1-12-9. Deduction for Person 65 or Older; Limitations; Surviving Spouse; Contract Purchaser; Common Ownership

6-1.1-12-9.1. Repealed

6-1.1-12-10. Repealed

6-1.1-12-10.1. Persons Over 65 or Surviving Spouse; Filing Claim

6-1.1-12-11. Deduction for Blind or Disabled Person; Limitations; Contract Purchaser

6-1.1-12-12. Blind Persons; Filing Claim; Proof of Blindness; Contents of Application

6-1.1-12-13. Deduction for Veteran With Partial Disability; Limitations; Surviving Spouse; Contract Purchaser

6-1.1-12-14. Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled; Surviving Spouse; Contract Purchaser

6-1.1-12-14.5. Deduction for Disabled Veteran; Homestead Conveyed Without Consideration; Nonprofit Organization

6-1.1-12-15. Claim by Veteran; Guardianship; Contract Purchaser

6-1.1-12-16. Deduction for Surviving Spouse of Veteran; Limitations; Contract Purchaser

6-1.1-12-17. Claim by Surviving Spouse of Veteran

6-1.1-12-17.5. Repealed

6-1.1-12-17.8. Automatic Carryover of Deductions; Termination of Standard Deduction by County Auditor; Jointly Held Property, Trusts, and Cooperative Housing Corporations

6-1.1-12-17.8-b. Automatic Carryover of Deductions; Termination of Standard Deduction by County Auditor; Jointly Held Property, Trusts, and Cooperative Housing Corporations

6-1.1-12-17.9. Trust Eligibility for Certain Deductions; Requirements

6-1.1-12-18. Deduction for Rehabilitated Residential Real Property; Limitations; Expiration

6-1.1-12-19. Rehabilitated Residential Property; Duration of Deduction; Expiration

6-1.1-12-20. Claim for Deduction for Rehabilitated Residential Real Property; Expiration

6-1.1-12-21. Rehabilitated Real Property; Reassessment; Notice of Deductions Required

6-1.1-12-22. Deduction for Rehabilitated Property; Limitations; Expiration

6-1.1-12-23. Rehabilitated Property; Duration of Deduction; Expiration

6-1.1-12-24. Claim for Deduction for Rehabilitated Property; Expiration

6-1.1-12-25. Rehabilitated Property; Electing Either Ic 6-1.1-12-18 or Ic 6-1.1-12-22 Deduction; Expiration

6-1.1-12-25.5. Rehabilitated Property; Deductions; Denial; Appeal

6-1.1-12-26. Solar Energy Heating or Cooling System

6-1.1-12-26.1. Solar Power Devices

6-1.1-12-26.2. Property Tax Deduction for Heritage Barns

6-1.1-12-27. Repealed

6-1.1-12-27.1. Claim for Deduction for Solar Energy Heating or Cooling System; Solar Power Device

6-1.1-12-28. Repealed

6-1.1-12-28.5. Resource Recovery System; Prerequisites for Deduction; Definitions

6-1.1-12-28.6. Repealed

6-1.1-12-29. Wind Power Device; Definition

6-1.1-12-30. Claim for Deduction for Wind Power Device

6-1.1-12-31. Repealed

6-1.1-12-32. Repealed

6-1.1-12-33. Deduction for Hydroelectric Power Device; Limitations

6-1.1-12-34. Deduction for Geothermal Energy Heating or Cooling Device; Limitations

6-1.1-12-34.5. Repealed

6-1.1-12-35. Repealed

6-1.1-12-35.5. Claims for Deductions Related to Hydroelectric and Geothermal; Involvement of Department of Environmental Management; Appeals

6-1.1-12-36. Deductions; Eligibility for Following Year

6-1.1-12-37. Standard Deduction for Homesteads; Amount; Statement to Apply for Deduction; Notice of Ineligibility for Deduction; Limitations on Deduction; Homestead Property Data Base

6-1.1-12-37-b. Standard Deduction for Homesteads; Amount; Statement to Apply for Deduction; Notice of Ineligibility for Deduction; Limitations on Deduction; Homestead Property Data Base

6-1.1-12-37.5. Supplemental Deduction for Homesteads

6-1.1-12-38. Deduction for Improvements to Comply With Fertilizer Storage Rules; Prerequisites for Filing Limitations

6-1.1-12-39. Person Not Qualified for Exemption Purchasing Exempt Property Under Contract for Sale; Entitlement to Deduction

6-1.1-12-40. Deductions for Real Property Located in Enterprise Zones

6-1.1-12-40.5. Limits on Deductions for Mobile or Manufactured Homes

6-1.1-12-41. Repealed

6-1.1-12-42. Statewide Property Tax Deduction for Inventory

6-1.1-12-43. Residential Mortgage Transactions; Closing Agent's Duty to Provide Forms and Input Information; Compliance; Civil Penalty; Immunity

6-1.1-12-43-b. Residential Mortgage Transactions; Closing Agent's Duty to Provide Forms and Input Information; Compliance; Civil Penalty; Immunity

6-1.1-12-44. Sales Disclosure Form Serves as Application for Certain Deductions; Limitations

6-1.1-12-45. Automatic One Year Carryover of Deductions; Limitations; Specification of Year for Which Deduction Claim Applies

6-1.1-12-45-b. Automatic One Year Carryover of Deductions; Limitations; Specification of Year for Which Deduction Claim Applies

6-1.1-12-46. Eligibility of Transferred Property for Certain Deductions

6-1.1-12-46-b. Eligibility of Transferred Property for Certain Deductions