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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12-35.5

Claims for deductions related to hydroelectric and geothermal;

Official textiga.in.govlast amended

involvement of department of environmental management;
appeals
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 (before its expiration) or 34 (before its expiration) 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, date, and file the certified 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 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 (before its expiration) or 34 (before its expiration) 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 (before its expiration) or 34 (before its expiration) 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.

(e) Notwithstanding any other law, if there is a change in ownership of real property, or a mobile home that is not assessed as real property:

# (1)

that is equipped with a geothermal energy heating or cooling device; and

# (2)

whose previous owner received a property tax deduction under section 34 of this chapter (before its expiration) for the geothermal energy heating or cooling device prior to the change in ownership;
the new owner shall be eligible for the property tax deduction following the change in ownership and, in subsequent taxable years, shall not be required to obtain a determination of qualification from the department of environmental management under subsection (b) and shall not be required to file a certified statement of qualification with the county auditor under subsection (a) to remain eligible for the property tax deduction.

(f) This section applies only to property taxes imposed for an assessment date before January 1, 2025.

(g) This section expires January 1, 2027.
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; P.L.236-2023, SEC.22; P.L.136-2024, SEC.13; P.L.68-2025,
SEC.42.

Amendment history

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; P.L.236-2023, SEC.22; P.L.136-2024, SEC.13; P.L.68-2025, SEC.42.

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Nearby sections (25 sections)
  1. 6-1.1-12-27.1 · Claim for deduction for solar energy heating or cooling…
  2. 6-1.1-12-28 · Repealed
  3. 6-1.1-12-28.5 · Resource recovery system; prerequisites for deduction;
  4. 6-1.1-12-28.6 · Repealed
  5. 6-1.1-12-29 · Wind power device; definition
  6. 6-1.1-12-30 · Claim for deduction for wind power device
  7. 6-1.1-12-31 · Repealed
  8. 6-1.1-12-32 · Repealed
  9. 6-1.1-12-33 · Deduction for hydroelectric power device; limitations
  10. 6-1.1-12-34 · Deduction for geothermal energy heating or cooling device;
  11. 6-1.1-12-34.5 · Repealed
  12. 6-1.1-12-35 · Repealed
  13. 6-1.1-12-35.5 · Claims for deductions related to hydroelectric and…
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  19. 6-1.1-12-40 · Deductions for real property located in enterprise zones
  20. 6-1.1-12-40.5 · Limits on deductions for mobile or manufactured homes
  21. 6-1.1-12-41 · Repealed
  22. 6-1.1-12-42 · Statewide property tax deduction for inventory
  23. 6-1.1-12-43 · Residential mortgage transactions; closing agent's duty to
  24. 6-1.1-12-44 · Sales disclosure form serves as application for certain
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