Indiana Code Title 6. Taxation § 6-1.1-52-8

Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter.

(b) A qualified individual wishing to obtain a deferral of homestead property tax liability for a calendar year must file with the county auditor a completed loan application on or before January 15 of the calendar year in which the property taxes are first due and payable and enter into a tax deferral agreement with the county auditor before March 1 of that year.  Any recording fees required by a county recorder to file the application shall be paid by the taxpayer.

(c) An application for a deferral must be filed with the county auditor in the county where the homestead is located.  Upon the filing of an application, the county auditor shall immediately:

(d) After an initial application, an applicant remains eligible for a deferral in subsequent years so long as the applicant continues to meet the eligibility requirements for deferral under this chapter.