323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-50.1-1 Applicability
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Sec. 1. The credit provided by this chapter applies to assessment dates occurring after December 31, 2025. As added by P.L.230-2025, SEC.58.
Ind. Code § 6-1.1-50.1-2 "Net property tax"
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Sec. 2. As used in this chapter, "net property tax" means liability for the tax imposed on property under this article determined after the application of all credits and deductions under this article but does not include any interest or penalty imposed under this article. As add…
Ind. Code § 6-1.1-50.1-3 "Qualified owner"
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Sec. 3. As used in this chapter, "qualified owner" has the meaning set forth in IC 6-1.1-4-47(g). As added by P.L.230-2025, SEC.58.
Ind. Code § 6-1.1-50.1-4 Credit amount
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Sec. 4. A qualified owner whose property is assessed under IC 6-1.1-4-47 is entitled to a credit in an amount equal to thirty percent (30%) of the qualified owner's net property tax due. As added by P.L.230-2025, SEC.58.