Title 6, TAXATION

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which a food or beverage is furnished, prepared, or served: (1) for consumption at a location or on equipment provided by a retail merchant; (2) in the town…

Sec. 5. The town food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of…

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the state comptroller. As added by P.L.290-2019, SEC.15. Amended by P.L.9-2024, SEC.264.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from the inv…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town for one (1) or more of the following purposes: (1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad…

Sec. 1. As used in this chapter, "homestead" means a homestead as defined in IC 6-1.1-12-37. As added by P.L.68-2025, SEC.85.

Sec. 10. (a) Property taxes deferred under this chapter are due and payable one hundred eighty (180) days after the date on which a deferral termination event occurs. (b) Subject to subsection (c), a deferral termination event occurs on the earlier of the following dates: (1) The…

Sec. 11. Deferred property taxes and accrued interest may be paid at any time on or before the delayed due date under section 10 of this chapter. Payment of deferred property taxes after the delayed due date shall be collected in the same manner as delinquent property taxes. As a…

Sec. 12. (a) If a payment of deferred property taxes is made, the county treasurer shall notify the county auditor, the county recorder, and the state board of accounts on the form and in the manner prescribed by the state board of accounts. Notice to the county recorder must be …

Sec. 13. Whenever an individual who is a qualified individual on an assessment date for which property taxes were deferred: (1) ceases to use the homestead as the individual's principal place of residence as provided in section 4(3) of this chapter; (2) ceases to have a qualified…

Sec. 14. (a) If, as the result of the filing of information with the county auditor or on the county auditor's own motion, the county auditor determines that a deferral termination event has occurred, the county auditor shall notify the county treasurer, the county recorder, and …

Sec. 15. The county recorder shall record the following without charge in the miscellaneous records of the county recorder: (1) A statement of the amount of property tax deferred. (2) A statement of payment of deferred property taxes. (3) A notice of termination of a deferral. As…

Sec. 2. As used in this chapter, "homestead property tax liability" refers to a liability for property taxes: (1) that are assessed on tangible property that is a homestead, including all tangible property, regardless of type, located in any parcel that contains the homestead; an…

Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5. As added by P.L.68-2025, SEC.85.

Sec. 4. As used in this chapter, "qualified individual" means an individual who: (1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed; (2) has held a qualified interest in the homestead for at least five (5) year…

Sec. 5. As used in this chapter, "qualified interest" means the following: (1) An ownership interest in a homestead. (2) An interest in a contract for the purchase of a homestead that: (A) is recorded in the county recorder's office; and (B) provides that a person purchasing the …

Sec. 6. (a) A county fiscal body may adopt an ordinance to establish a homestead property tax deferral program to be administered by the county treasurer as provided in this chapter. (b) An ordinance adopted under this section must apply to all of the territory of the county and …

Sec. 7. (a) Beginning with property taxes first due and payable in 2026, and subject to subsection (g), a qualified individual in a county with a homestead property tax deferral program may apply to the county auditor to defer the due date for the qualified individual's homestead…

Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter. (b) A qualified individual wishing to obtain a deferral of…

Sec. 9. (a) If the applicant is qualified for a deferral, the county auditor shall: (1) approve the deferral in the lesser of: (A) the amount requested by the applicant, which may not be less than one hundred dollars ($100); or (B) the maximum amount, which is five hundred dollar…