Indiana Code — Title 6 (Taxation)

IC 6-1.1-52-4

"Qualified individual"

Official textiga.in.govlast amended 202512 subsections

Sec. 4. As used in this chapter, "qualified individual" means an individual who:

# (1)

has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed;

# (2)

has held a qualified interest in the homestead for at least five (5) years before first applying for a deferral of homestead property tax liability;

# (3)

uses the homestead in which the individual has a qualified interest as the individual's principal place of residence. An individual shall be treated as using a homestead as the individual's principal place of residence if the individual:

# (A)

is absent from the homestead while in a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5) for which payment is received from the United States Department of Health and Human Services for the individual's care; but

# (B)

used the homestead as the individual's principal place of residence immediately before being admitted to a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5);

# (4)

is not delinquent in the payment of any property taxes, special assessments, or fees or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5; and

# (5)

meets any other qualifications that a county may choose to require in an ordinance adopted under this chapter, which may include:

# (A)

an age requirement for senior citizens;

# (B)

an assessed value limitation (such as an assessed value limit of three hundred thousand dollars ($300,000));

# (C)

veteran status; or

# (D)

an income based limitation.
As added by P.L.68-2025, SEC.85.

Amendment history

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

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