Sec. 35.5. (a) Except as provided in section 36 or 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 33 or 34 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance and proof of certification under subsection (b) with the auditor of the county in which the property for which the deduction is claimed 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 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 property for which the deduction is claimed is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.
(b) The department of environmental management, upon application by a property owner, shall determine whether a system or device qualifies for a deduction provided by section 33 or 34 of this chapter. If the department determines that a system or device qualifies for a deduction, it shall certify the system or device and provide proof of the certification to the property owner. The department shall prescribe the form and manner of the certification process required by this subsection.
(c) If the department of environmental management receives an application for certification, the department shall determine whether the system or device qualifies for a deduction. If the department fails to make a determination under this subsection before December 31 of the year in which the application is received, the system or device is considered certified.
(d) A denial of a deduction claimed under section 33 or 34 of this chapter may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor county property tax assessment board of appeals, or department of local government finance.
As added by P.L.198-2001, SEC.36. Amended by P.L.214-2005, SEC.12; P.L.154-2006, SEC.22; P.L.2-2007, SEC.114; P.L.183-2007, SEC.9; P.L.144-2008, SEC.35; P.L.146-2008, SEC.114; P.L.1-2009, SEC.37; P.L.183-2014, SEC.14; P.L.214-2019, SEC.14; P.L.257-2019, SEC.27.
Structure Indiana Code
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
6-1.1-12-4. Procedure for Claim by Member of Armed Forces
6-1.1-12-6. Mortgage or Contract Deductions; Transmission of Application to Second County
6-1.1-12-7. Mortgage or Contract Deductions; Granting
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
6-1.1-12-15. 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
6-1.1-12-17.9. 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
6-1.1-12-25.5. 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
6-1.1-12-27.1. Claim for Deduction for Solar Energy Heating or Cooling System; Solar Power Device
6-1.1-12-28.5. Resource Recovery System; Prerequisites for Deduction; Definitions
6-1.1-12-29. Wind Power Device; Definition
6-1.1-12-30. Claim for Deduction for Wind Power Device
6-1.1-12-33. Deduction for Hydroelectric Power Device; Limitations
6-1.1-12-34. Deduction for Geothermal Energy Heating or Cooling Device; Limitations
6-1.1-12-36. Deductions; Eligibility for Following Year
6-1.1-12-37.5. Supplemental Deduction for Homesteads
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
6-1.1-12-42. Statewide Property Tax Deduction for Inventory
6-1.1-12-44. Sales Disclosure Form Serves as Application for Certain Deductions; Limitations
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