Title 6, TITLE 6. TAXATION

Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the county auditor shall notify the applicant by mail. A taxpayer may appeal a ruling that wholly or partially denies a deduction claimed under section 20 or 24 of this chapter in…

Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which is equipped with a solar energy heating or cooling system may have deducted annually from the assessed value of the real property or mobile home an amount which is equal to the…

Sec. 26.1. (a) This section applies only to a solar power device that is installed after December 31, 2011. (b) This section does not apply to a solar power device that is owned or operated by a person that provides electricity at wholesale or retail for consideration other than …

Sec. 26.2. (a) The following definitions apply throughout this section: (1) "Barn" means a building (other than a dwelling) that was designed to be used for: (A) housing animals; (B) storing or processing crops; (C) storing and maintaining agricultural equipment; or (D) serving a…

[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.2; Acts 1979, P.L.56, SEC.2; Acts 1979, P.L.56, SEC.18. Repealed by Acts 1980, P.L.40, SEC.4.

solar power device Sec. 27.1. Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 26 or 26.1 of this chapter must file a certified statement in duplicate, on forms pres…

[Pre-1975 Property Tax Recodification Citations: 6-1-1-5 part; 6-1-7-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1979, P.L.52, SEC.5.

definitions Sec. 28.5. (a) For purposes of this section: (1) "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a waste determined to be a hazardous waste under IC 13-22-2-3(b). (2) "Resource recovery system" means tangible property directly used to disp…

As added by Acts 1979, P.L.52, SEC.3. Repealed by P.L.69-1983, SEC.12.

Sec. 29. (a) This section does not apply to a wind power device that is owned or operated by: (1) a public utility (as defined in IC 8-1-2-1(a)); or (2) another entity that provides electricity at wholesale or retail for consideration, other than a person who participates in a ne…

[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.3; P.L.144-2008, SEC.11. Repealed by P.L.174-2022, SEC.14.

Sec. 30. Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 29 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of l…

As added by Acts 1980, P.L.41, SEC.1. Amended by Acts 1981, P.L.70, SEC.1; P.L.24-1984, SEC.4; P.L.144-2008, SEC.31. Repealed by P.L.214-2019, SEC.12.

As added by Acts 1980, P.L.41, SEC.2. Amended by Acts 1981, P.L.70, SEC.2. Repealed by P.L.69-1983, SEC.12.

Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is designed to utilize the kinetic power of moving water to provide mechanical energy or to produce electricity. (b) The owner of real property, o…

limitations Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed after December 31, 1981, and is designed to utilize the natural heat from the earth to provide hot water, produce electricity, or generate heating…

As added by P.L.214-2005, SEC.11. Amended by P.L.144-2008, SEC.34. Repealed by P.L.214-2019, SEC.13.

As added by Acts 1981, P.L.71, SEC.3. Amended by P.L.69-1983, SEC.2; P.L.43-1984, SEC.3; P.L.143-1985, SEC.185; P.L.61-1986, SEC.1; P.L.25-1995, SEC.16; P.L.10-1997, SEC.11; P.L.6-1997, SEC.56; P.L.2-1998, SEC.19. Repealed by P.L.198-2001, SEC.122.

involvement of department of environmental management; appeals Sec. 35.5. (a) Except as provided in section 36 or 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 33 or 34 of this chapter must file a cer…

Sec. 36. (a) A person who receives a deduction provided under section 26, 29, 33, 34, or 38 of this chapter for a particular year and who remains eligible for the deduction for the following year is not required to file a statement to apply for the deduction for the following yea…

apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 37. (a) The following definitions apply …

Sec. 37.5. (a) A person who is entitled to a standard deduction from the assessed value of property under section 37 of this chapter is also entitled to receive a supplemental deduction from the assessed value of the homestead to which the standard deduction applies after the app…

rules; prerequisites for filing limitations Sec. 38. (a) A person is entitled to a deduction from the assessed value of the person's property in an amount equal to the difference between: (1) the assessed value of the person's property, including the assessed value of the improve…

property under contract for sale; entitlement to deduction Sec. 39. (a) A person who is: (1) purchasing property under a contract that does not require the buyer to pay property taxes on the property; and (2) required to pay property taxes under IC 6-1.1-10-41; is eligible for a …

[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.4; P.L.55-1988, SEC.2; P.L.6-1997, SEC.43; P.L.154-2006, SEC.12; P.L.144-2008, SEC.12. Repealed by P.L.174-2022, SEC.15.

Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established in a county containing a consolidated city. (b) The owner of real property described in subsection (a) is entitled to a deduction under this section if: (1) an obsolescence d…

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the …

As added by P.L.192-2002(ss), SEC.33. Amended by P.L.199-2005, SEC.5; P.L.146-2008, SEC.118; P.L.137-2012, SEC.18. Repealed by P.L.245-2015, SEC.7.

Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application of any deductions or adjustments that apply by statute or rule to the assessment of inventory, other than the deduction established in subsection (c). (b)…

provide forms and input information; compliance; civil penalty; immunity Sec. 43. (a) For purposes of this section: (1) "benefit" refers to a deduction under section 9, 11, 13, 14, 16, 17.4 (before its expiration), 26, 29, 33, 34, 37, or 37.5 of this chapter; (2) "closing agent" …

deductions; limitations Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5: (1) that is submitted: (A) as a paper form; or (B) electronically; on or before…

specification of year for which deduction claim applies Sec. 45. (a) Subject to subsections (b) and (c), a deduction under this chapter applies for an assessment date and for the property taxes due and payable based on the assessment for that assessment date, regardless of whethe…

Sec. 46. (a) This section applies to real property for an assessment date in 2011 or a later year if: (1) the real property is not exempt from property taxation for the assessment date; (2) title to the real property is transferred after the assessment date and on or before the D…

[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.5. Repealed by P.L.174-2022, SEC.16.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.6; P.L.6-1997, SEC.44. Repealed by P.L.174-2022, SEC.17.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.7; P.L.6-1997, SEC.45. Repealed by P.L.174-2022, SEC.18.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.53, SEC.1; Acts 1980, P.L.39, SEC.8. Repealed by P.L.98-2000, SEC.30.

adjustment; surviving spouse; contract purchaser; common ownership Sec. 9. (a) An individual may obtain a deduction from the assessed value of the individual's real property, or mobile home or manufactured home which is not assessed as real property, if: (1) the individual is at …

As added by Acts 1979, P.L.55, SEC.1. Repealed by Acts 1980, P.L.39, SEC.11. IC 6-1.1-12-10 Repealed [Pre-1975 Property Tax Recodification Citation: 6-1-4-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.54, SEC.2; Acts 1979, P.L.56, SEC.11. Repealed by Acts 1…

Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. As a…

Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by…

Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronic…

Sec. 11.5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electron…

Sec. 13. As used in this chapter, "service address" means the following: (1) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. (2) If the locatio…

Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to: (1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; …

sourcing of Internet access service or ancillary services Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of: (1) telecommunications services sold on a basis other than a call by call basis; (2) Internet access service; or (3) an a…

Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile telecommunications services, other than air to ground radiotelephone service and prepaid calling service, is sourced to the custom…

Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the price is measured by individual calls. As added by P.L.257-2003, SEC.31.

Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. As added by P.L.257-2003, SEC.31.

Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the…