Note: This version of section effective until 1-1-2023. See also following repeal of this section, effective 1-1-2023.
Sec. 4. (a) An individual who satisfies the requirements of section 3 of this chapter may file a claim for a deduction, or deductions, provided by section 1 of this chapter during the year following the year in which the individual is discharged from military service. The individual shall file the claim, on the forms prescribed for claiming a deduction under section 2 of this chapter, with the auditor of the county in which the real property is located. The claim shall specify the particular year, or years, for which the deduction is claimed. The individual shall attach to the claim an affidavit which states the facts concerning the individual's absence as a member of the United States armed forces.
(b) The county property tax assessment board of appeals shall examine the individual's claim and shall determine the amount of deduction, or deductions, the individual is entitled to and the year, or years, for which deductions are due. Based on the board's determination, the county auditor shall calculate the excess taxes paid by the individual and shall refund the excess to the individual from funds not otherwise appropriated. The county auditor shall issue, and the county treasurer shall pay, a warrant for the amount, if any, to which the individual is entitled.
[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.4; P.L.55-1988, SEC.2; P.L.6-1997, SEC.43; P.L.154-2006, SEC.12; P.L.144-2008, SEC.12.
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