Indiana Code Title 6. Taxation § 6-1.1-12-17

Sec. 17. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a surviving spouse who desires to claim the deduction provided by section 16 of this chapter must file a statement with the auditor of the county in which the surviving spouse resides.  To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the statement 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 statement may be filed in person or by mail.  If mailed, the mailing must be postmarked on or before the last day for filing.  The statement shall contain:

In addition to the statement, the surviving spouse shall submit to the county auditor for the auditor's inspection a letter or certificate from the United States Department of Veterans Affairs establishing the service of the deceased spouse in the military or naval forces of the United States before November 12, 1918.

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

(c) This section expires January 1, 2027.