Title 6, TAXATION

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following: (1) A small or medium sized farmer. (2) A beginning farmer. (3) A limited resource farmer. (4) A socially disadvantaged farmer. As added by P.L.188-2021, SEC.1.…

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either: (1) a Direct Farm Operating Microloan; or (2) a Direct Farm Ownership Microloan; administered by the United States Department of Agriculture Farm Service Agency. As added by P…

Sec. 1. This chapter applies to the city of Attica. As added by P.L.290-2019, SEC.12.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.290-2019, SEC.12.

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the fiscal …

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which 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 city; …

Sec. 5. The city 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 city fiscal officer upon warrants issued by the state comptroller. As added by P.L.290-2019, SEC.12. Amended by P.L.9-2024, SEC.261.

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

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Revitalization projects in the city, including the repurposing of buildings and the city's main street program. (2) The pledge of money under IC 5-1-14-4 for bon…

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37. As added by P.L.95-2023, SEC.1.

Sec. 10. (a) If an individual who is receiving the credit provided by this chapter: (1) knows or should have known that the individual does not qualify for the credit under this chapter; or (2) changes the use of the individual's property so that part or all of the property no lo…

Sec. 11. This chapter expires January 1, 2029. As added by P.L.95-2023, SEC.1. Amended by P.L.114-2026, SEC.4.

Sec. 2. As used in this chapter, "neighborhood enhancement district" refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter. As ad…

Sec. 3. As used in this chapter, "qualified individual" means an individual who: (1) has received a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year (or was married at the time of death to a decease…

Sec. 4. (a) Subject to subsection (h), a county fiscal body may adopt an ordinance to provide a credit against a qualified individual's property tax liability as set forth in this chapter. (b) An ordinance adopted under this section may designate a neighborhood enhancement distri…

Sec. 5. If a county fiscal body adopts an ordinance to either provide the credit under this chapter or rescind an ordinance previously adopted, the county fiscal body shall, not later than fifteen (15) days after the adoption of the ordinance, give notice of the adoption of the o…

Sec. 6. (a) A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. However, a qualified individual who remains e…

Sec. 7. The amount of the credit under this chapter is equal to the greater of zero (0) or the result of: (1) the property tax liability first due and payable on the qualified individual's homestead property for the calendar year (excluding any property tax liability imposed in a…

Sec. 8. If the ownership of a homestead for which a qualified individual received a credit under this chapter changes, and the qualified individual no longer owns or principally resides in the homestead, the county auditor shall remove the designation of the individual as a quali…

Sec. 9. The auditor of each county shall, in a particular year, apply a credit provided under this chapter to each qualified individual who received the credit in the preceding year unless the county auditor determines that the individual is no longer eligible for the credit or t…

Sec. 1. This chapter applies to the town of Danville. As added by P.L.290-2019, SEC.13.

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or col…

Sec. 11. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.290-2019, SEC.13.

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal …

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which 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 is 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 a sepa…

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.13. Amended by P.L.9-2024, SEC.262.

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 only for the following purposes: (1) Parks, trails, and sidewalk, street, and parking improvements to support tourism in the town. (2) For economic development purposes, including the pledge of mone…

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37. As added by P.L.239-2023, SEC.13.

Sec. 10. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.239-2023, SEC.13. Amended by P.L.93-2024, SEC.50.

Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property. As added by P.L.239-2023, SEC.13.

Sec. 3. (a) A county fiscal body may adopt an ordinance to provide property tax relief as provided in this chapter to qualified individuals on property taxes that are: (1) attributable to the qualified individual's homestead property; and (2) first due and payable in 2023. (b) An…

Sec. 4. Before adopting an ordinance under section 3 of this chapter, a county fiscal body must conduct a public hearing on the proposed ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1. As added by P.L.239-2023, SEC.13.

Sec. 5. If a county fiscal body adopts an ordinance to provide property tax relief under this chapter, the county fiscal body shall give notice of the adoption of the ordinance to: (1) the department of local government finance on the form and in the manner prescribed by the depa…

Sec. 6. A qualified individual may elect to receive property tax relief in a manner described in section 3(b) of this chapter by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. As added by P.L.239-2023, SEC.1…

Sec. 7. If a qualified individual elects to receive property tax relief in the form of a rebate check as provided in section 3(b)(1) of this chapter, the county auditor shall provide the rebate check to the qualified individual not later than December 31, 2023. As added by P.L.23…

Sec. 8. The auditor of each county shall apply a credit against the homestead property tax liability of each qualified individual who makes an election under section 3(b)(2) or 3(b)(3) of this chapter, against the qualified individual's homestead property tax liability installmen…

Sec. 9. The department of local government finance shall provide technical assistance to a county fiscal body in adopting and implementing an ordinance under this chapter, as requested by the county fiscal body. The department of local government finance shall provide technical a…