Title 6, TAXATION

Sec. 12.1. If: (1) a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and (2) the draft is dishonored upon presentation for payment; any costs i…

Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the taxes. This lien a…

Sec. 13.5. (a) A political subdivision acquires a lien on each tract of real property for: (1) all special assessments levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c); and (2) all subsequent penalties and costs result…

Sec. 14. (a) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer of each political subdivision and the township executive shall certify the name and add…

Sec. 15. If the county treasurer finds that a person whose name is certified to him under section 14 of this chapter is delinquent in the payment of his taxes, he shall certify the name of that person and the amount of the delinquency to the official of the political subdivision …

Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the state comptroller, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the pay…

Sec. 17. A county treasurer who receives funds that have been deducted under section 15 or section 16 of this chapter from money due a person shall apply the funds to the delinquent taxes, penalties, and interest owed by that person until those items are paid in full. [Pre-1975 P…

Sec. 18. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail. As added by P.L.61-2011, SEC.1.

Sec. 19. (a) This section applies to real property tax statements provided to taxpayers after December 31, 2025. (b) In a manner determined by the department of local government finance, the department of local government finance shall include on the coupon page of the property t…

Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the taxes on it when it is described by: (1) reference to the name of the subdivision and lot number, if the tract of land has been platted into lots or subdivided and a plat…

Sec. 3. (a) Except as provided in subsection (b), the auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable in that year for the county. This roll shall be known as the "tax duplicate" and shall show: (1) the value of all the assesse…

Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county auditor shall give notice of the rate of tax per one hundred dollars ($100) of assessed valuation to be collected in the county for each purpose and the total of the rates in each taxing district. This noti…

government finance by county auditor; information to be included in the abstract; abstract as public record Sec. 5. (a) On or before March 15 of each year, the county auditor shall prepare and deliver to the department of local government finance and the county treasurer a certif…

Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the form prescribed by the state board of accounts. He shall enter each payment of the taxes and special assessments in the register on the day the payment is received. [Pre-1…

Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by: (1) check; (2) bank draft; (3) money order; (4) bank card or credit card; or (5) any other draft or financial instrument that is payable by a third party; and the third party refuses to pa…

Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall enter all funds received by him in the cash book on the day the funds are received. The county treasurer shall also record in the cash book all the deposits, …

Sec. 8.1. (a) The county treasurer shall: (1) except as provided in subsection (h), mail to the last known address of each person liable, as described in subsection (o), for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or …

Sec. 8.2. (a) This section applies to a county containing a consolidated city. (b) The legislative body of a county may adopt an ordinance: (1) allowing a taxpayer to include a donation of money to the county with a payment under section 9 of this chapter; (2) establishing a sepa…

Sec. 8.3. If an ordinance is adopted under section 8.2 of this chapter, the treasurer of the adopting county shall include with each statement mailed under section 8.1 of this chapter a notice describing: (1) the manner in which a taxpayer may donate money to the county under sec…

Sec. 8.5. The county treasurer shall include on every statement mailed under section 8.1 of this chapter the following language: "If any circumstances have changed that would make you ineligible for a deduction that you have been allowed in the exemption block on this tax bill, y…

Sec. 9. (a) Except as provided in subsection (b), the property taxes assessed for a year under this article are due in two (2) equal installments on May 10 and November 10 of the following year. (b) Subsection (a) does not apply if any of the following apply to the property taxes…

Sec. 9.5. (a) This section applies only to property taxes first due and payable in a year that begins after December 31, 2003: (1) with respect to a homestead (as defined in IC 6-1.1-12-37); and (2) that are not payable in one (1) installment under section 9(c) of this chapter. (…

Sec. 9.7. (a) As used in this section, "current year" refers to the calendar year in which property taxes are first due and payable and are subject to payment during the payment period under this section. (b) As used in this section, "monthly payment plan" means a plan that: (1) …

Sec. 9.9. If: (1) the owner of the real property makes changes to the real property described in IC 6-1.1-5-15(a); (2) the owner of the real property complies with IC 6-1.1-5-15(a) or IC 6-1.1-5-15(b), as applicable; and (3) the assessing officials responsible for assessing the r…

Sec. 10. (a) The office shall provide the certifications referred to in section 9(3) and 9(4) of this chapter if a taxpayer's proposed preservation or rehabilitation plan complies with the standards of the office and the taxpayer's preservation or rehabilitation work complies wit…

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certifications by th…

Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit granted under this chapter. As added by P.L.129-2001, SEC.7.

Sec. 13. (a) A credit claimed under this chapter shall be recaptured from the taxpayer if: (1) the property is transferred less than five (5) years after completion of the certified preservation or rehabilitation work; or (2) less than five (5) years after completion of the certi…

Sec. 14. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by th…

Sec. 15. (a) The amount of tax credits allowed under this chapter may not exceed two hundred fifty thousand dollars ($250,000) in a state fiscal year beginning July 1, 2001, or thereafter. (b) If the total credits approved by the office in a state fiscal year under this chapter e…

Sec. 15.5. If: (1) a taxpayer was granted a credit under this chapter by the office before March 10, 2025, for a qualified expenditure; and (2) the expenditure was claimed in a taxable year other than the year in which the preservation or rehabilitation of the historic property w…

Sec. 16. The following may adopt rules under IC 4-22-2 to carry out this chapter: (1) The department of state revenue. (2) The division. As added by P.L.129-2001, SEC.7.

Sec. 2. As used in this chapter, "office" means the office of community and rural affairs established by IC 4-4-9.7-4. As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.27.

Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of: (1) a building or structure; or (2) the form and vegetative cover of property. (b) The term includes stabilization work and the maintenance of hi…

Sec. 4. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence. (b) The term does not include costs that …

Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant…

Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax) as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit prov…

Sec. 7. As used in this chapter, "taxpayer" means: (1) an individual filing a single return; or (2) a married couple filing a joint return. As added by P.L.129-2001, SEC.7.

Sec. 8. (a) Subject to section 14 of this chapter, and except as provided in section 15.5 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer completes the preservation or rehabilitation of histo…

Sec. 9. (a) A taxpayer qualifies for a credit under section 8 of this chapter if all of the following conditions are met: (1) The historic property is: (A) located in Indiana; (B) at least fifty (50) years old; and (C) except as provided in section 8(c) of this chapter, owned by …