323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-51.3-0.5 Application; property tax liability
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Sec. 0.5. Each credit against local property taxes to which an individual is entitled for a particular year under this chapter shall be applied to an individual's property tax liability for the year after the application of any credit under IC 6-1.1-20.6-7.5, but before applicati…
Ind. Code § 6-1.1-51.3-0.6 Taxpayer not entitled to carryover, carryback, or refund of excess credit
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Sec. 0.6. (a) If the amount of any credit claimed under this chapter for a taxpayer in a taxable year exceeds the taxpayers property tax liability for that taxable year, the taxpayer may not carry the excess over to the following taxable year. (b) A taxpayer is not entitled to an…
Ind. Code § 6-1.1-51.3-1 Credit for person 65 or older; limitations; cost of living adjustment; surviving spouse
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Sec. 1. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if: (1) the individual is at least sixty-five (65) years of age on or before December 31 of the calenda…
Ind. Code § 6-1.1-51.3-2 Credit for blind or disabled person; limitations
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Sec. 2. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if: (1) the individual is blind or the individual has a disability; (2) the real property, mobile home,…