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Indiana Code Title 6. Taxation § 6-1.1-52-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. As used in this chapter, “qualified individual” means an individual who:

(1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed;

(2) has held a qualified interest in the homestead for at least five (5) years before first applying for a deferral of homestead property tax liability;

(3) uses the homestead in which the individual has a qualified interest as the individual's principal place of residence.  An individual shall be treated as using a homestead as the individual's principal place of residence if the individual:

(A) is absent from the homestead while in a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5) for which payment is received from the United States Department of Health and Human Services for the individual's care;  but

(B) used the homestead as the individual's principal place of residence immediately before being admitted to a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5);

(4) is not delinquent in the payment of any property taxes, special assessments, or fees or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5;  and

(5) meets any other qualifications that a county may choose to require in an ordinance adopted under this chapter, which may include:

(A) an age requirement for senior citizens;

(B) an assessed value limitation (such as an assessed value limit of three hundred thousand dollars ($300,000));

(C) veteran status;  or

(D) an income based limitation.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-52-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-52-4/

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