§ 6-1.1-12-0.5 Basis for taxation after deduction
§ 6-1.1-12-0.7 Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons
§ 6-1.1-12-9 Deduction for person 65 or older; limitations; cost of living adjustment; surviving spouse; contract purchaser; common ownership
§ 6-1.1-12-10.1 Persons over 65 or surviving spouse; filing claim
§ 6-1.1-12-11 Deduction for blind or disabled person; limitations; contract purchaser
§ 6-1.1-12-12 Blind persons; filing claim; proof of blindness; contents of application
§ 6-1.1-12-13 Deduction for veteran with partial disability; limitations; surviving spouse; contract purchaser
§ 6-1.1-12-14 Deduction for totally disabled veteran or veteran age 62 and partially disabled; surviving spouse; contract purchaser
§ 6-1.1-12-14.5 Deduction for disabled veteran; homestead conveyed without consideration; nonprofit organization
§ 6-1.1-12-15 Claim by veteran; guardianship; contract purchaser
§ 6-1.1-12-16 Deduction for surviving spouse of veteran; limitations; contract purchaser
§ 6-1.1-12-17 Claim by surviving spouse of veteran
§ 6-1.1-12-17.4 Expired
§ 6-1.1-12-17.8 Automatic carryover of deductions; termination of standard deduction by county auditor; jointly held property, trusts, and cooperative housing corporations
§ 6-1.1-12-17.8 v2 Automatic carryover of deductions; termination of standard deduction by county auditor; jointly held property, trusts, and cooperative housing corporations
§ 6-1.1-12-17.9 Trust eligibility for certain deductions; requirements
§ 6-1.1-12-18 Deduction for rehabilitated residential real property; limitations; expiration
§ 6-1.1-12-19 Expired
§ 6-1.1-12-20 Expired
§ 6-1.1-12-21 Rehabilitated real property; reassessment; notice of deductions required
§ 6-1.1-12-22 Deduction for rehabilitated property; limitations; expiration
§ 6-1.1-12-23 Expired
§ 6-1.1-12-24 Expired
§ 6-1.1-12-25 Rehabilitated property; electing either IC 6-1.1-12-18 or IC 6-1.1-12-22 deduction; expiration
§ 6-1.1-12-25.5 Rehabilitated property; deductions; denial; appeal
§ 6-1.1-12-26 Solar energy heating or cooling system
§ 6-1.1-12-26.1 Solar power devices
§ 6-1.1-12-26.2 Property tax deduction for heritage barns
§ 6-1.1-12-27.1 Claim for deduction for solar energy heating or cooling system; solar power device
§ 6-1.1-12-28.5 Resource recovery system; prerequisites for deduction; definitions
§ 6-1.1-12-29 Wind power device; definition
§ 6-1.1-12-30 Claim for deduction for wind power device
§ 6-1.1-12-33 Deduction for hydroelectric power device; limitations
§ 6-1.1-12-34 Deduction for geothermal energy heating or cooling device; limitations
§ 6-1.1-12-35.5 Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals
§ 6-1.1-12-36 Deductions; eligibility for following year
§ 6-1.1-12-37 Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
§ 6-1.1-12-37 v2 Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
§ 6-1.1-12-37.5 Supplemental deduction for homesteads
§ 6-1.1-12-38 Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
§ 6-1.1-12-39 Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction
§ 6-1.1-12-40 Deductions for real property located in enterprise zones
§ 6-1.1-12-40.5 Limits on deductions for mobile or manufactured homes
§ 6-1.1-12-42 Statewide property tax deduction for inventory
§ 6-1.1-12-43 Residential mortgage transactions; closing agent’s duty to provide forms and input information; compliance; civil penalty; immunity
§ 6-1.1-12-44 Sales disclosure form serves as application for certain deductions; limitations
§ 6-1.1-12-44 v2 Sales disclosure form serves as application for certain deductions; limitations
§ 6-1.1-12-45 Automatic one year carryover of deductions; limitations; specification of year for which deduction claim applies
§ 6-1.1-12-46 Eligibility of transferred property for certain deductions

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 12 - Assessed Value Deductions and Deduction Procedures

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • veteran: includes "Hoosier veteran" and applies to the construction of all Indiana statutes, unless the construction is expressly excluded by the terms of the statute, is plainly repugnant to the intent of the general assembly or of the context of the statute, or is inconsistent with federal law. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5