Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-52-6

Establishment of deferral program by county ordinance

Official textiga.in.govlast amended

Sec. 6.

# (a)

A county fiscal body may adopt an ordinance to establish a homestead property tax deferral program to be administered by the county treasurer as provided in this chapter.

# (b)

An ordinance adopted under this section must apply to all of the territory of the county and allow a qualified individual to apply for and receive deferral of the qualified individual's homestead property tax liability as set forth in this chapter.

# (c)

For a homestead property tax deferral program to be first applicable to property taxes first due and payable in a particular calendar year, the county fiscal body must adopt the ordinance to establish the homestead property tax deferral program not later than November 1 of the immediately preceding calendar year.
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. 6-1.1-51-12 · Claiming deduction on tax return
  2. 6-1.1-51-13 · Amended return
  3. 6-1.1-51.3-0.5 · Application; property tax liability
  4. 6-1.1-51.3-1 · Credit for person 65 or older; limitations; cost of…
  5. 6-1.1-51.3-2 · Credit for blind or disabled person; limitations
  6. 6-1.1-51.3-3 · Repealed
  7. 6-1.1-51.3-4 · Repealed
  8. 6-1.1-52-1 · "Homestead"
  9. 6-1.1-52-2 · "Homestead property tax liability"
  10. 6-1.1-52-3 · "Property taxes"
  11. 6-1.1-52-4 · "Qualified individual"
  12. 6-1.1-52-5 · "Qualified interest"
  13. 6-1.1-52-6 · Establishment of deferral program by county ordinance
  14. 6-1.1-52-7 · Application for property tax deferral; limitation on…
  15. 6-1.1-52-8 · Procedures for property tax deferral; loan application and
  16. 6-1.1-52-9 · Approval; requirement to enter into a deferral agreement;
  17. 6-1.1-52-10 · Deferral termination event; surviving spouse
  18. 6-1.1-52-11 · Payment before the delayed due date; deferred property…
  19. 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
  20. 6-1.1-52-13 · Determination of deferral termination event by the county
  21. 6-1.1-52-14 · Notice of determination of deferral termination event
  22. 6-1.1-52-15 · Recording requirements
  23. 6-2 · ARTICLE 2. REPEALED
  24. 6-2.5-1-1 · "Unitary transaction"
  25. 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
Full table of contents →