Sec. 6. If the credit under this chapter is authorized for property taxes first due and payable in a calendar year, a person is entitled to a credit against the person's property tax liability for property taxes first due and payable in that calendar year attributable to the person's homestead located in the county. As added by P.L.246-2005, SEC.61.
IC 6-1.1-20.4-7 Exemption from filing requirement Sec. 7. A person is not required to file an application for the credit under this chapter. The county auditor shall: (1) identify qualified homesteads in the political subdivision that are eligible for the credit under this chapter; and (2) apply the credit under this chapter to property tax liability on the identified homestead. As added by P.L.246-2005, SEC.61.