Indiana Code Title 6. Taxation § 6-1.1-49-6

Sec. 6. (a) A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor.  However, a qualified individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year.

(b) An individual who has a credit provided under this chapter applied to the individual's property tax liability in a particular calendar year may not also have a credit under IC 6-1.1-20.6-8.5 applied to the individual's property tax liability in the same calendar year.

(c) Not more than one (1) credit may be claimed under this chapter with respect to a particular homestead by any qualified individual.