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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.8-4

Required statement

Official textiga.in.govlast amended 10 subsections

Sec. 4. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor on or before January 15 of the immediately succeeding calendar year. The township assessor, or the county assessor if there is no township assessor for the township, shall verify each statement filed under this section, and the county auditor shall:

# (1)

make the deductions; and

# (2)

notify the county property tax assessment board of appeals of all deductions approved;
under this section.

(b) The statement referred to in subsection (a) must be verified under penalties for perjury and must contain the following information:

(1) The assessed value of the real property for which the person is claiming the deduction.

(2) The full name and complete business address of the person claiming the deduction.

# (3)

The complete address and a brief description of the real property for which the person is claiming the deduction.

# (4)

The name of any other county in which the person has applied for a deduction under this chapter for that assessment date.

# (5)

The complete address and a brief description of any other real property for which the person has applied for a deduction under this chapter for that assessment date.

# (6)

An affirmation by the owner that the owner is receiving not more than three (3) deductions under this chapter, including the deduction being applied for by the owner, either:

# (A)

as the owner of the residence in inventory; or

# (B)

as an owner that is part of an affiliated group.

# (7)

An affirmation that the real property has not been leased and will not be leased for any purpose during the term of the deduction.
As added by P.L.175-2011, SEC.2. Amended by P.L.183-2014, SEC.18; P.L.148-2015, SEC.13; P.L.136-2024, SEC.19.

Amendment history

As added by P.L.175-2011, SEC.2. Amended by P.L.183-2014, SEC.18; P.L.148-2015, SEC.13; P.L.136-2024, SEC.19.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-12.6-8 · Affiliated group limited to three deductions
  2. 6-1.1-12.6-9 · Voidance of rules; model residence property tax deduction
  3. 6-1.1-12.7-1 · "Certified technology park"
  4. 6-1.1-12.7-2 · "High technology activity"
  5. 6-1.1-12.7-3 · "Qualified personal property"
  6. 6-1.1-12.7-4 · Ordinance authorizing deduction
  7. 6-1.1-12.7-5 · Review; Indiana economic development corporation
  8. 6-1.1-12.7-6 · Certified deduction schedule; review by county assessor;
  9. 6-1.1-12.8-0.5 · "Affiliated group"
  10. 6-1.1-12.8-1 · "Residence in inventory"
  11. 6-1.1-12.8-2 · "Residential builder"
  12. 6-1.1-12.8-3 · Deduction
  13. 6-1.1-12.8-4 · Required statement
  14. 6-1.1-12.8-5 · Allocation area; deduction disallowed
  15. 6-1.1-12.8-6 · Restriction on deductions under multiple statutes
  16. 6-1.1-12.8-7 · Change in ownership
  17. 6-1.1-12.8-8 · Voidance of rules; residence in inventory property tax
  18. 6-1.1-12.8-9 · Limit on number of residences in inventory
  19. 6-1.1-12.8-10 · Affiliated group limit
  20. 6-1.1-12.9-1 · Application of section; legalization of certain actions…
  21. 6-1.1-12.9-2 · Legalization of certain actions of designating body after
  22. 6-1.1-12.9-3 · Application of section; legalization of certain actions…
  23. 6-1.1-12.9-4 · Legalization of certain designating body's actions in a
  24. 6-1.1-12.9-5 · City of Winchester; legalization of designating body's…
  25. 6-1.1-12.9-6 · Statement of benefits not required of certain taxpayers…
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