Chapter 12 - ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES

Section 6-1.1-12-0.5 - Basis for taxation after deduction
Section 6-1.1-12-0.7 - Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons
Section 6-1.1-12-1 - [Repealed]
Section 6-1.1-12-2 - [Repealed]
Section 6-1.1-12-3 - [Repealed]
Section 6-1.1-12-4 - [Repealed]
Section 6-1.1-12-5 - [Repealed]
Section 6-1.1-12-6 - [Repealed]
Section 6-1.1-12-7 - [Repealed]
Section 6-1.1-12-8 - [Repealed]
Section 6-1.1-12-9 - Deduction for person 65 or older; limitations; cost of living adjustment; surviving spouse; contract purchaser; common ownership
Section 6-1.1-12-9.1 - [Repealed]
Section 6-1.1-12-10 - [Repealed]
Section 6-1.1-12-10.1 - [Effective Until 1/1/2025] Persons over 65 or surviving spouse; filing claim
Section 6-1.1-12-10.1 - [Effective 1/1/2025] Persons over 65 or surviving spouse; filing claim
Section 6-1.1-12-11 - Deduction for blind or disabled person; limitations; contract purchaser
Section 6-1.1-12-12 - [Effective Until 1/1/2025] Blind persons; filing claim; proof of blindness; contents of application
Section 6-1.1-12-12 - [Effective 1/1/2025] Blind persons; filing claim; proof of blindness; contents of application
Section 6-1.1-12-13 - Deduction for veteran with partial disability; limitations; surviving spouse; contract purchaser
Section 6-1.1-12-14 - Deduction for totally disabled veteran or veteran age 62 and partially disabled; surviving spouse; contract purchaser
Section 6-1.1-12-14.5 - Deduction for disabled veteran; homestead conveyed without consideration; nonprofit organization
Section 6-1.1-12-15 - [Effective Until 1/1/2025] Claim by veteran; guardianship; contract purchaser
Section 6-1.1-12-15 - [Effective 1/1/2025] Claim by veteran; guardianship; contract purchaser
Section 6-1.1-12-16 - Deduction for surviving spouse of veteran; limitations; contract purchaser
Section 6-1.1-12-17 - [Effective Until 1/1/2025] Claim by surviving spouse of veteran
Section 6-1.1-12-17 - [Effective 1/1/2025] Claim by surviving spouse of veteran
Section 6-1.1-12-17.4 - Expired
Section 6-1.1-12-17.5 - [Repealed ]
Section 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
Section 6-1.1-12-17.9 - Trust eligibility for certain deductions; requirements
Section 6-1.1-12-18 - Deduction for rehabilitated residential real property; limitations; expiration
Section 6-1.1-12-19 - Expired
Section 6-1.1-12-20 - Expired
Section 6-1.1-12-21 - Rehabilitated real property; reassessment; notice of deductions required
Section 6-1.1-12-22 - Deduction for rehabilitated property; limitations; expiration
Section 6-1.1-12-23 - Expired
Section 6-1.1-12-24 - Expired
Section 6-1.1-12-25 - Rehabilitated property; electing either IC 6-1.1-12-18 or IC 6-1.1-12-22 deduction; expiration
Section 6-1.1-12-25.5 - Rehabilitated property; deductions; denial; appeal
Section 6-1.1-12-26 - Solar energy heating or cooling system
Section 6-1.1-12-26.1 - Solar power devices
Section 6-1.1-12-26.2 - Property tax deduction for heritage barns
Section 6-1.1-12-27 - [Repealed]
Section 6-1.1-12-27.1 - [Effective Until 1/1/2025] Claim for deduction for solar energy heating or cooling system; solar power device
Section 6-1.1-12-27.1 - [Effective 1/1/2025] Claim for deduction for solar energy heating or cooling system; solar power device
Section 6-1.1-12-28 - [Repealed]
Section 6-1.1-12-28.5 - Resource recovery system; prerequisites for deduction; definitions
Section 6-1.1-12-28.6 - [Repealed]
Section 6-1.1-12-29 - Wind power device; definition
Section 6-1.1-12-30 - [Effective Until 1/1/2025] Claim for deduction for wind power device
Section 6-1.1-12-30 - [Effective 1/1/2025] Claim for deduction for wind power device
Section 6-1.1-12-31 - [Repealed]
Section 6-1.1-12-32 - [Repealed]
Section 6-1.1-12-33 - Deduction for hydroelectric power device; limitations
Section 6-1.1-12-34 - Deduction for geothermal energy heating or cooling device; limitations
Section 6-1.1-12-34.5 - [Repealed]
Section 6-1.1-12-35 - [Repealed]
Section 6-1.1-12-35.5 - [Effective Until 1/1/2025] Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals
Section 6-1.1-12-35.5 - [Effective 1/1/2025] Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals
Section 6-1.1-12-36 - Deductions; eligibility for following year
Section 6-1.1-12-37 - [Effective Until 1/1/2025] Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
Section 6-1.1-12-37 - [Effective 1/1/2025] Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
Section 6-1.1-12-37.5 - Supplemental deduction for homesteads
Section 6-1.1-12-38 - [Effective Until 1/1/2025] Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
Section 6-1.1-12-38 - [Effective 1/1/2025] Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
Section 6-1.1-12-39 - Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction
Section 6-1.1-12-40 - Deductions for real property located in enterprise zones
Section 6-1.1-12-40.5 - Limits on deductions for mobile or manufactured homes
Section 6-1.1-12-41 - [Repealed]
Section 6-1.1-12-42 - Statewide property tax deduction for inventory
Section 6-1.1-12-43 - Residential mortgage transactions; closing agent's duty to provide forms and input information; compliance; civil penalty; immunity
Section 6-1.1-12-44 - [Effective Until 1/1/2025] Sales disclosure form serves as application for certain deductions; limitations
Section 6-1.1-12-44 - [Effective 1/1/2025] Sales disclosure form serves as application for certain deductions; limitations
Section 6-1.1-12-45 - [Effective Until 1/1/2025] Automatic one year carryover of deductions; limitations; specification of year for which deduction claim applies
Section 6-1.1-12-45 - [Effective 1/1/2025] Automatic one year carryover of deductions; limitations; specification of year for which deduction claim applies
Section 6-1.1-12-46 - Eligibility of transferred property for certain deductions