Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Indiana Statutes, Title 6

™

Your Policy Risk Impact Agent

Indiana/Statutes

← All Indiana coverage

Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

10 sections·Filtered byTitle 6✕Ch 12.6✕

Ind. Code § 6-1.1-12.6-0.5 "Affiliated group"
0.8K chars
Sec. 0.5. As used in this chapter, "affiliated group" means any combination of the following: (1) An affiliated group within the meaning provided in Section 1504 of the Internal Revenue Code (except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code …
Ind. Code § 6-1.1-12.6-1 "Model residence"
1.1K chars
Sec. 1. (a) As used in this chapter, "model residence" means real property that consists of a single family residence, single family townhouse, or single family condominium unit that: (1) has never been occupied as a principal residence; and (2) is used for display or demonstrati…
Ind. Code § 6-1.1-12.6-2 Applicability; amount of deduction; termination of deduction on sale of residence
1.6K chars
Sec. 2. (a) This section applies only to a model residence that is first assessed as: (1) a partially completed structure; or (2) a fully completed structure; for the assessment date in 2009 or a later year. (b) Except as provided in subsection (c) and sections 4, 5, and 6 of thi…
Ind. Code § 6-1.1-12.6-3 Statement to claim deduction and information required; filing requirement; county auditor duties

1.5K chars

Sec. 3. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor o…

Ind. Code § 6-1.1-12.6-4 Limitation of deduction to ten residences; procedure for enforcement

1.0K chars

Sec. 4. (a) Subject to section 8 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than ten (10) model residences in Indiana. (b) The auditor of a county (referred to in this section as the "first county") with who…

Ind. Code § 6-1.1-12.6-5 Deduction inapplicable in allocation area

0.2K chars

Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence located in an allocation area (as defined in IC 6-1.1-21.2-3). As added by P.L.70-2008, SEC.1.

Ind. Code § 6-1.1-12.6-6 Prohibition against application of the deduction and a deduction under another statute

0.3K chars

Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same model residence may not receive a deduction under both statutes for the model residence for that year. As added by P.L.70-2008, SEC.1.

Ind. Code § 6-1.1-12.6-7 Application of the deduction on change of ownership

0.9K chars

Sec. 7. (a) If ownership of the model residence changes: (1) a new owner that continues to use the property as a model residence may claim the deduction under this chapter; and (2) the deduction may not be applied for an assessment date other than the assessment dates to which th…

Ind. Code § 6-1.1-12.6-8 Affiliated group limited to ten deductions

0.3K chars

Sec. 8. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of model residences who are a part of an affiliated group may not exceed ten (10). As added by P.L.70-2008, SEC.1. Amended by P.L.157-2026, SEC.59.

Ind. Code § 6-1.1-12.6-9 Voidance of rules; model residence property tax deduction

0.4K chars

Sec. 9. The rules of the department of local government finance at 50 IAC 25 concerning procedures governing applications for the model residence property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 2…