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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 1.1. Property Taxes
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Chapter 12. Assessed Value Deductions and Deduc...
Chapter 12. Assessed Value Deductions and Deduction Procedures
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
6-1.1-12-1. Deduction for property financed by mortgage or installment loan; home equity line of credit
6-1.1-12-2. Statement to apply for mortgage deduction; requirements; delegation of signing authority only by power of attorney; limitation on closing agent liability; county recorder
6-1.1-12-3. Claim of deduction for property financed by mortgage or installment loan by member of armed forces
6-1.1-12-4. Procedure for claim by member of armed forces
6-1.1-12-5. Mortgage or contract deductions; members of armed forces; amount of deduction without claim
6-1.1-12-6. Mortgage or contract deductions; transmission of application to second county
6-1.1-12-7. Mortgage or contract deductions; granting
6-1.1-12-8. Repealed
6-1.1-12-9. Deduction for person 65 or older; limitations; surviving spouse; contract purchaser; common ownership
6-1.1-12-9.1. Repealed
6-1.1-12-10. Repealed
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
6-1.1-12-17.5. Repealed
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
6-1.1-12-17.9. Trust eligibility for certain deductions; requirements
6-1.1-12-18. Deduction for rehabilitated residential real property; limitations; expiration
6-1.1-12-19. Rehabilitated residential property; duration of deduction; expiration
6-1.1-12-20. Claim for deduction for rehabilitated residential real property; expiration
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. Rehabilitated property; duration of deduction; expiration
6-1.1-12-24. Claim for deduction for rehabilitated property; expiration
6-1.1-12-25. Rehabilitated property; electing either IC
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. Repealed
6-1.1-12-27.1. Claim for deduction for solar energy heating or cooling system; solar power device
6-1.1-12-28. Repealed
6-1.1-12-28.5. Resource recovery system; prerequisites for deduction; definitions
6-1.1-12-28.6. Repealed
6-1.1-12-29. Wind power device; definition
6-1.1-12-30. Claim for deduction for wind power device
6-1.1-12-31. Deduction for coal conversion system; limitations
6-1.1-12-32. Repealed
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
6-1.1-12-34.5. Deduction for use of coal combustion products; limitations
6-1.1-12-35. Repealed
6-1.1-12-35.5. Claims for deductions related to coal, hydroelectric, and geothermal; involvement of department of environmental management and center for coal technology research; 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
6-1.1-12-37.5. 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
6-1.1-12-41. Repealed
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
6-1.1-12-45. 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