Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property. As added by P.L.239-2023, SEC.13.
"Qualified individual"
Ind. Code § 6-1.1-50-2, under Chapter 50. County Option Property Tax Relief for Homesteads.
Ind. Code § 6-1.1-50-2