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Indiana Code — Title 6 (Taxation)

IC 6-1.1-52-8

Procedures for property tax deferral; loan application and

Official textiga.in.govlast amended

agreement
Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter.

(b) A qualified individual wishing to obtain a deferral of homestead property tax liability for a calendar year must file with the county auditor a completed loan application on or before January 15 of the calendar year in which the property taxes are first due and payable and enter into a tax deferral agreement with the county auditor before March 1 of that year.
Any recording fees required by a county recorder to file the application shall be paid by the taxpayer.

(c) An application for a deferral must be filed with the county auditor in the county where the homestead is located. Upon the filing of an application, the county auditor shall immediately:

# (1)

notify the county treasurer and transmit the information that the county treasurer needs to match the application with the county treasurer's records related to the homestead; and

# (2)

review the application to determine:

# (A)

whether the applicant qualifies for a deferral; and

# (B)

the amount that may be deferred.

(d) After an initial application, an applicant remains eligible for a deferral in subsequent years so long as the applicant continues to meet the eligibility requirements for deferral under this chapter.
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

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Nearby sections (25 sections)
  1. 6-1.1-51.3-0.5 · Application; property tax liability
  2. 6-1.1-51.3-1 · Credit for person 65 or older; limitations; cost of…
  3. 6-1.1-51.3-2 · Credit for blind or disabled person; limitations
  4. 6-1.1-51.3-3 · Repealed
  5. 6-1.1-51.3-4 · Repealed
  6. 6-1.1-52-1 · "Homestead"
  7. 6-1.1-52-2 · "Homestead property tax liability"
  8. 6-1.1-52-3 · "Property taxes"
  9. 6-1.1-52-4 · "Qualified individual"
  10. 6-1.1-52-5 · "Qualified interest"
  11. 6-1.1-52-6 · Establishment of deferral program by county ordinance
  12. 6-1.1-52-7 · Application for property tax deferral; limitation on…
  13. 6-1.1-52-8 · Procedures for property tax deferral; loan application and
  14. 6-1.1-52-9 · Approval; requirement to enter into a deferral agreement;
  15. 6-1.1-52-10 · Deferral termination event; surviving spouse
  16. 6-1.1-52-11 · Payment before the delayed due date; deferred property…
  17. 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
  18. 6-1.1-52-13 · Determination of deferral termination event by the county
  19. 6-1.1-52-14 · Notice of determination of deferral termination event
  20. 6-1.1-52-15 · Recording requirements
  21. 6-2 · ARTICLE 2. REPEALED
  22. 6-2.5-1-1 · "Unitary transaction"
  23. 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
  24. 6-2.5-1-3 · "Person"
  25. 6-2.5-1-4 · "Department"
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