Section 6-1.1-20.6-2 - "Homestead"(a) As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.(b) The term includes a house or apartment that is owned or leased by a cooperative housing corporation (as defined in 26 U.S.C. 216(b)).Amended by P.L. 257-2013, SEC. 28, eff. 5/11/2013.As added by P.L. 246-2005, SEC.62. Amended by P.L. 146-2008, SEC.215; P.L. 182-2009 (ss), SEC.151.