Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-52-13

Determination of deferral termination event by the county

Official textiga.in.govlast amended

auditor
Sec. 13. Whenever an individual who is a qualified individual on an assessment date for which property taxes were deferred:

# (1)

ceases to use the homestead as the individual's principal place of residence as provided in section 4(3) of this chapter;

# (2)

ceases to have a qualified interest in the homestead; or

# (3)

changes the individual's qualified interest in the homestead;
or a surviving spouse becomes a qualified individual, a person responsible for paying the property taxes on the homestead shall notify the county auditor in the county where the homestead is located on the form and in the manner prescribed by the department of local government finance. The county auditor shall review the information filed under this section to determine whether a deferral termination event has occurred.
As added by P.L.68-2025, SEC.85.

Amendment history

As added by P.L.68-2025, SEC.85.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-52-1 · "Homestead"
  2. 6-1.1-52-2 · "Homestead property tax liability"
  3. 6-1.1-52-3 · "Property taxes"
  4. 6-1.1-52-4 · "Qualified individual"
  5. 6-1.1-52-5 · "Qualified interest"
  6. 6-1.1-52-6 · Establishment of deferral program by county ordinance
  7. 6-1.1-52-7 · Application for property tax deferral; limitation on…
  8. 6-1.1-52-8 · Procedures for property tax deferral; loan application and
  9. 6-1.1-52-9 · Approval; requirement to enter into a deferral agreement;
  10. 6-1.1-52-10 · Deferral termination event; surviving spouse
  11. 6-1.1-52-11 · Payment before the delayed due date; deferred property…
  12. 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
  13. 6-1.1-52-13 · Determination of deferral termination event by the county
  14. 6-1.1-52-14 · Notice of determination of deferral termination event
  15. 6-1.1-52-15 · Recording requirements
  16. 6-2 · ARTICLE 2. REPEALED
  17. 6-2.5-1-1 · "Unitary transaction"
  18. 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
  19. 6-2.5-1-3 · "Person"
  20. 6-2.5-1-4 · "Department"
  21. 6-2.5-1-5 · "Gross retail income"
  22. 6-2.5-1-6 · "Like kind exchange"
  23. 6-2.5-1-7 · Repealed
  24. 6-2.5-1-7.5 · "Postage charges"
  25. 6-2.5-1-8 · "Retail merchant"
Full table of contents →