Indiana Code Title 6. Taxation § 6-1.1-12-12

Sec. 12. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home not assessed as real property, or manufactured home not assessed as real property is located.  To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the application must be completed, dated, and filed with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable.  The application may be filed in person or by mail.  If mailed, the mailing must be postmarked on or before the last day for filing.

(b) Proof of blindness may be supported by:

(c) The application required by this section must contain the record number and page where the contract or memorandum of the contract is recorded if the individual is buying the real property, mobile home, or manufactured home on a contract that provides that the individual is to pay property taxes on the real property, mobile home, or manufactured home.

(d) This section applies only to property taxes imposed for an assessment date before January 1, 2025.

(e) This section expires January 1, 2027.