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.

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Terms Used In Indiana Code 6-1.1-49-6

  • homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-49-1
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified individual: means an individual who:

    Indiana Code 6-1.1-49-3

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
     (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.

As added by P.L.95-2023, SEC.1.

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