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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12-30

Claim for deduction for wind power device

Official textiga.in.govlast amended

Sec. 30. (a) Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 29 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property or mobile home 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, date, and file the statement with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The person must:

# (1)

own the real property, mobile home, or manufactured home; or

# (2)

be buying the real property, mobile home, or manufactured home under contract;
on the date the statement is filed under this section. On verification of the statement by the assessor of the township in which the real property or mobile home 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) This section applies only to property taxes imposed for an assessment date before January 1, 2025.

(c) This section expires January 1, 2027.
As added by Acts 1979, P.L.56, SEC.4. Amended by P.L.43-1984, SEC.2; P.L.90-2002, SEC.116; P.L.154-2006, SEC.21; P.L.183-2007, SEC.8; P.L.144-2008, SEC.30;
P.L.146-2008, SEC.113; P.L.1-2009, SEC.36; P.L.183-2014, SEC.13; P.L.214-2019,
SEC.11; P.L.257-2019, SEC.26; P.L.136-2024, SEC.12; P.L.68-2025, SEC.39.

Amendment history

As added by Acts 1979, P.L.56, SEC.4. Amended by P.L.43-1984, SEC.2; P.L.90-2002, SEC.116; P.L.154-2006, SEC.21; P.L.183-2007, SEC.8; P.L.144-2008, SEC.30; P.L.146-2008, SEC.113; P.L.1-2009, SEC.36; P.L.183-2014, SEC.13; P.L.214-2019, SEC.11; P.L.257-2019, SEC.26; P.L.136-2024, SEC.12; P.L.68-2025, SEC.39.

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Nearby sections (25 sections)
  1. 6-1.1-12-24 · Expired
  2. 6-1.1-12-25 · Expired
  3. 6-1.1-12-25.5 · Rehabilitated property; deductions; denial; appeal
  4. 6-1.1-12-26 · Solar energy heating or cooling system
  5. 6-1.1-12-26.1 · Solar power devices
  6. 6-1.1-12-26.2 · Property tax deduction for heritage barns
  7. 6-1.1-12-27 · Repealed
  8. 6-1.1-12-27.1 · Claim for deduction for solar energy heating or cooling…
  9. 6-1.1-12-28 · Repealed
  10. 6-1.1-12-28.5 · Resource recovery system; prerequisites for deduction;
  11. 6-1.1-12-28.6 · Repealed
  12. 6-1.1-12-29 · Wind power device; definition
  13. 6-1.1-12-30 · Claim for deduction for wind power device
  14. 6-1.1-12-31 · Repealed
  15. 6-1.1-12-32 · Repealed
  16. 6-1.1-12-33 · Deduction for hydroelectric power device; limitations
  17. 6-1.1-12-34 · Deduction for geothermal energy heating or cooling device;
  18. 6-1.1-12-34.5 · Repealed
  19. 6-1.1-12-35 · Repealed
  20. 6-1.1-12-35.5 · Claims for deductions related to hydroelectric and…
  21. 6-1.1-12-36 · Deductions; eligibility for following year
  22. 6-1.1-12-37 · Standard deduction for homesteads; amount; statement to
  23. 6-1.1-12-37.5 · Supplemental deduction for homesteads
  24. 6-1.1-12-38 · Deduction for improvements to comply with fertilizer…
  25. 6-1.1-12-39 · Person not qualified for exemption purchasing exempt
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