{"data":{"id":"us-in/ic-6-1.1-20.6-2","jurisdiction":"us-in","citation":"IC 6-1.1-20.6-2","heading":"\"Homestead\"","body":"Sec. 2. (a) As used in this chapter, \"homestead\" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.\n(b) The term includes a house or apartment that is owned or leased by a cooperative housing corporation (as defined in 26 U.S.C. 216(b)).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 20.6. Credit for Excessive Property Taxes"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-20.6-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"0118bfd11ac1b2246fca8c59a2b5655e84fd2e094a66f2d4af5165181185cf7b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-20.6-1.6","next":"us-in/ic-6-1.1-20.6-2.3"},"notice":"GroundRules: Original legal text. Not legal advice."}