Note: This version of section effective 1-1-2025. See also preceding version of this section, effective until 1-1-2025.Sec. 27.1. Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 26 or 26.1 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home, manufactured home, or solar power device is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete, date, and file the certified statement with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The person must:(1) own the real property, mobile home, or manufactured home or own the solar power device;(2) be buying the real property, mobile home, manufactured home, or solar power device under contract; or(3) be leasing the real property from the real property owner and be subject to assessment and property taxation with property, mobile home, manufactured home, or solar power device under contract; or(3) be leasing the real property from the real property owner and be subject to assessment and property taxation with respect to the solar power device;on the date the statement is filed under this section. 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. On verification of the statement by the assessor of the township in which the real property, mobile home, manufactured home, or solar power device is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.As added by Acts 1980, P.L.40, SEC.3. Amended by P.L.43-1984, SEC.1; P.L.55-1988, SEC.8; P.L.90-2002, SEC.115; P.L.183-2007, SEC.7; P.L.144-2008, SEC.29; P.L.146-2008, SEC.111; P.L.1-2009, SEC.35; P.L.113-2010, SEC.26; P.L.137-2012, SEC.16; P.L.183-2014, SEC.12; P.L.214-2019, SEC.10; P.L.257-2019, SEC.25; P.L.136-2024, SEC.11.
Indiana Legal Code