Collections
Indiana Code
Title 6
1.1
Chapter 12
IC 6-1.1-12
Assessed Value Deductions and Deduction Procedures
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0.5
Basis for taxation after deduction
0.7
Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons
1
Repealed
2
Repealed
3
Repealed
4
Repealed
5
Repealed
6
Repealed
7
Repealed
8
Repealed
9
Deduction for person 65 or older; limitations; cost of living adjustment; surviving spouse; contract purchaser; common ownership
9.1
Repealed
10
Repealed
10.1
Persons over 65 or surviving spouse; filing claim
11
Deduction for blind or disabled person; limitations; contract purchaser
12
Blind persons; filing claim; proof of blindness; contents of application
13
Deduction for veteran with partial disability; limitations; surviving spouse; contract purchaser
14
Deduction for totally disabled veteran; surviving spouse; contract purchaser
14.5
Deduction for disabled veteran; homestead conveyed without consideration; nonprofit organization
15
Claim by veteran; guardianship; contract purchaser
15
Claim by veteran; guardianship; contract purchaser (This version of section amended by P.L.214-2019, SEC.7 and P.L.257-2019, SEC.21)
Repealed
16
Deduction for surviving spouse of veteran; limitations; contract purchaser
17
Claim by surviving spouse of veteran
17.4
Expired
17.5
Repealed
17.8
Automatic carryover of deductions; termination of standard deduction by county auditor; jointly held property, trusts, and cooperative housing corporations
17.9
Trust eligibility for certain deductions; requirements
18
Deduction for rehabilitated residential real property; limitations; expiration
19
Expired
20
Expired
21
Rehabilitated real property; reassessment; notice of deductions required
22
Expired
23
Expired
24
Expired
25
Expired
25.5
Rehabilitated property; deductions; denial; appeal
26
Solar energy heating or cooling system
26.1
Solar power devices
26.2
Property tax deduction for heritage barns
27
Repealed
27.1
Claim for deduction for solar energy heating or cooling system; solar power device
28
Repealed
28.5
Resource recovery system; prerequisites for deduction; definitions
28.6
Repealed
29
Wind power device; definition
30
Claim for deduction for wind power device
31
Repealed
32
Repealed
33
Deduction for hydroelectric power device; limitations
34
Deduction for geothermal energy heating or cooling device; limitations
34.5
Repealed
35
Repealed
35.5
Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals
36
Deductions; eligibility for following year
37
Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
37.5
Supplemental deduction for homesteads
38
Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
39
Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction
40
Deductions for real property located in enterprise zones
40.5
Limits on deductions for mobile or manufactured homes
41
Repealed
42
Statewide property tax deduction for inventory
43
Residential mortgage transactions; closing agent's duty to provide forms
44
Sales disclosure form serves as application for certain deductions; limitations
45
Automatic one year carryover of deductions; limitations; specification of year for which deduction claim applies
46
Eligibility of transferred property for certain deductions
47
Deduction for property subject to the 2% property tax cap