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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12-36

Deductions; eligibility for following year

Official textiga.in.govlast amended

Sec. 36.

# (a)

A person who receives a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter for a particular year and who remains eligible for the deduction for the following year is not required to file a statement to apply for the deduction for the following year.

# (b)

A person who receives a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter for a particular year and who becomes ineligible for the deduction for the following year shall notify the auditor of the county in which the real property or mobile home for which the person received the deduction is located of the person's ineligibility before March 31 of the year for which the person becomes ineligible.

# (c)

The auditor of each county shall, in a particular year, apply a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter to each person who received the deduction in the preceding year unless the auditor determines that the person is no longer eligible for the deduction.

# (d)

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

# (e)

This section expires January 1, 2027.
As added by P.L.43-1984, SEC.4. Amended by P.L.41-1992, SEC.2; P.L.10-1997, SEC.12;
P.L.214-2005, SEC.13; P.L.214-2019, SEC.15; P.L.68-2025, SEC.43.

Amendment history

As added by P.L.43-1984, SEC.4. Amended by P.L.41-1992, SEC.2; P.L.10-1997, SEC.12; P.L.214-2005, SEC.13; P.L.214-2019, SEC.15; P.L.68-2025, SEC.43.

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Nearby sections (25 sections)
  1. 6-1.1-12-28 · Repealed
  2. 6-1.1-12-28.5 · Resource recovery system; prerequisites for deduction;
  3. 6-1.1-12-28.6 · Repealed
  4. 6-1.1-12-29 · Wind power device; definition
  5. 6-1.1-12-30 · Claim for deduction for wind power device
  6. 6-1.1-12-31 · Repealed
  7. 6-1.1-12-32 · Repealed
  8. 6-1.1-12-33 · Deduction for hydroelectric power device; limitations
  9. 6-1.1-12-34 · Deduction for geothermal energy heating or cooling device;
  10. 6-1.1-12-34.5 · Repealed
  11. 6-1.1-12-35 · Repealed
  12. 6-1.1-12-35.5 · Claims for deductions related to hydroelectric and…
  13. 6-1.1-12-36 · Deductions; eligibility for following year
  14. 6-1.1-12-37 · Standard deduction for homesteads; amount; statement to
  15. 6-1.1-12-37.5 · Supplemental deduction for homesteads
  16. 6-1.1-12-38 · Deduction for improvements to comply with fertilizer…
  17. 6-1.1-12-39 · Person not qualified for exemption purchasing exempt
  18. 6-1.1-12-40 · Deductions for real property located in enterprise zones
  19. 6-1.1-12-40.5 · Limits on deductions for mobile or manufactured homes
  20. 6-1.1-12-41 · Repealed
  21. 6-1.1-12-42 · Statewide property tax deduction for inventory
  22. 6-1.1-12-43 · Residential mortgage transactions; closing agent's duty to
  23. 6-1.1-12-44 · Sales disclosure form serves as application for certain
  24. 6-1.1-12-45 · Automatic one year carryover of deductions; limitations;
  25. 6-1.1-12-46 · Eligibility of transferred property for certain deductions
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