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6-1.1-12-0.5. Basis for Taxation After Deduction - Sec. 0.5. For each year that a deduction from the...
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...
6-1.1-12-1. Deduction for Property Financed by Mortgage or Installment Loan; Home Equity Line of Credit - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-1-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
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 - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-2-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-3. Claim of Deduction for Property Financed by Mortgage or Installment Loan by Member of Armed Forces - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-3-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-4. Procedure for Claim by Member of Armed Forces - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-4-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-5. Mortgage or Contract Deductions; Members of Armed Forces; Amount of Deduction Without Claim - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-5-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-6. Mortgage or Contract Deductions; Transmission of Application to Second County - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-6-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-7. Mortgage or Contract Deductions; Granting - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-7-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...
6-1.1-12-8. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.] Formerly: Acts 1975,...
6-1.1-12-9. Deduction for Person 65 or Older; Limitations; Surviving Spouse; Contract Purchaser; Common Ownership - Sec. 9. (a) An individual may obtain a deduction from...
6-1.1-12-9.1. Repealed - As added by Acts 1979, P.L.55, SEC.1. Repealed by Acts...
6-1.1-12-10. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-4-2.] Formerly: Acts 1975, P.L.47,...
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...
6-1.1-12-11. Deduction for Blind or Disabled Person; Limitations; Contract Purchaser - Sec. 11. (a) Except as provided in section 40.5 of...
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...
6-1.1-12-13. Deduction for Veteran With Partial Disability; Limitations; Surviving Spouse; Contract Purchaser - Sec. 13. (a) Except as provided in section 40.5 of...
6-1.1-12-14. Deduction for Totally Disabled Veteran or Veteran Age 62 and Partially Disabled; Surviving Spouse; Contract Purchaser - Sec. 14. (a) Except as provided in subsection (c) and...
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...
6-1.1-12-15. Claim by Veteran; Guardianship; Contract Purchaser - Sec. 15. (a) Except as provided in section 17.8 of...
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...
6-1.1-12-17. Claim by Surviving Spouse of Veteran - Sec. 17. Except as provided in section 17.8 of this...
6-1.1-12-17.5. Repealed - Formerly: Acts 1975, P.L.52, SEC.2. As amended by Acts 1978,...
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 - Note: This version of section effective until 1-1-2023. See also...
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 - Note: This version of section effective 1-1-2023. See also preceding...
6-1.1-12-17.9. Trust Eligibility for Certain Deductions; Requirements - Sec. 17.9. A trust is entitled to a deduction under...
6-1.1-12-18. Deduction for Rehabilitated Residential Real Property; Limitations; Expiration - Sec. 18. (a) This section applies only to rehabilitation of...
6-1.1-12-19. Rehabilitated Residential Property; Duration of Deduction; Expiration - Sec. 19. (a) The deduction from assessed value provided by...
6-1.1-12-20. Claim for Deduction for Rehabilitated Residential Real Property; Expiration - Sec. 20. (a) A property owner who desires to obtain...
6-1.1-12-21. Rehabilitated Real Property; Reassessment; Notice of Deductions Required - Sec. 21. When real property is reassessed because it has...
6-1.1-12-22. Deduction for Rehabilitated Property; Limitations; Expiration - Sec. 22. (a) This section applies only to rehabilitation of...
6-1.1-12-23. Rehabilitated Property; Duration of Deduction; Expiration - Sec. 23. (a) The deduction from assessed value provided by...
6-1.1-12-24. Claim for Deduction for Rehabilitated Property; Expiration - Sec. 24. (a) A property owner who desires to obtain...
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...
6-1.1-12-25.5. Rehabilitated Property; Deductions; Denial; Appeal - Sec. 25.5. If a deduction applied for under section 20...
6-1.1-12-26. Solar Energy Heating or Cooling System - Sec. 26. (a) The owner of real property, or a...
6-1.1-12-26.1. Solar Power Devices - Sec. 26.1. (a) This section applies only to a solar...
6-1.1-12-26.2. Property Tax Deduction for Heritage Barns - Sec. 26.2. (a) The following definitions apply throughout this section:...
6-1.1-12-27. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-9.5-2.] Formerly: Acts 1975, P.L.47,...
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...
6-1.1-12-28. Repealed - [Pre-1975 Property Tax Recodification Citations: 6-1-1-5 part; 6-1-7-1 part.] Formerly:...
6-1.1-12-28.5. Resource Recovery System; Prerequisites for Deduction; Definitions - Sec. 28.5. (a) For purposes of this section: (1) "Hazardous...
6-1.1-12-28.6. Repealed - As added by Acts 1979, P.L.52, SEC.3. Repealed by P.L.69-1983,...
6-1.1-12-29. Wind Power Device; Definition - Sec. 29. (a) This section does not apply to a...
6-1.1-12-30. Claim for Deduction for Wind Power Device - Sec. 30. Except as provided in sections 36 and 44...
6-1.1-12-31. Repealed - As added by Acts 1980, P.L.41, SEC.1. Amended by Acts...
6-1.1-12-32. Repealed - As added by Acts 1980, P.L.41, SEC.2. Amended by Acts...
6-1.1-12-33. Deduction for Hydroelectric Power Device; Limitations - Sec. 33. (a) For purposes of this section "hydroelectric power...
6-1.1-12-34. Deduction for Geothermal Energy Heating or Cooling Device; Limitations - Sec. 34. (a) For purposes of this section, "geothermal energy...
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...
6-1.1-12-35. Repealed - As added by Acts 1981, P.L.71, SEC.3. Amended by P.L.69-1983,...
6-1.1-12-35.5. Claims for Deductions Related to Hydroelectric and Geothermal; Involvement of Department of Environmental Management; Appeals - Sec. 35.5. (a) Except as provided in section 36 or...
6-1.1-12-36. Deductions; Eligibility for Following Year - Sec. 36. (a) A person who receives a deduction provided...
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 - Note: This version of section effective until 1-1-2023. See also...
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 - Note: This version of section effective 1-1-2023. See also preceding...
6-1.1-12-37.5. Supplemental Deduction for Homesteads - Sec. 37.5. (a) A person who is entitled to a...
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...
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...
6-1.1-12-40. Deductions for Real Property Located in Enterprise Zones - Sec. 40. (a) This section applies only to real property...
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...
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,...
6-1.1-12-42. Statewide Property Tax Deduction for Inventory - Sec. 42. (a) As used in this section, "assessed value...
6-1.1-12-43. Residential Mortgage Transactions; Closing Agent's Duty to Provide Forms and Input Information; Compliance; Civil Penalty; Immunity - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-43-b. Residential Mortgage Transactions; Closing Agent's Duty to Provide Forms and Input Information; Compliance; Civil Penalty; Immunity - Note: This version of section effective 1-1-2023. See also preceding...
6-1.1-12-44. Sales Disclosure Form Serves as Application for Certain Deductions; Limitations - Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5:...
6-1.1-12-45. Automatic One Year Carryover of Deductions; Limitations; Specification of Year for Which Deduction Claim Applies - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-45-b. Automatic One Year Carryover of Deductions; Limitations; Specification of Year for Which Deduction Claim Applies - Note: This version of section effective 1-1-2023. See also preceding...
6-1.1-12-46. Eligibility of Transferred Property for Certain Deductions - Note: This version of section effective until 1-1-2023. See also...
6-1.1-12-46-b. Eligibility of Transferred Property for Certain Deductions - Note: This version of section effective 1-1-2023. See also preceding...