{"data":{"id":"us-in/ic-6-1.1-52-2","jurisdiction":"us-in","citation":"IC 6-1.1-52-2","heading":"\"Homestead property tax liability\"","body":"Sec. 2. As used in this chapter, \"homestead property tax liability\" refers to a liability for property taxes:\n(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; and\n(2) that would be first due and payable in a certain year if the property taxes were not deferred under this chapter.\nThe term refers to a property tax liability after the application of all deductions and credits for which the homestead is eligible.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 52. County Option Homestead Property Tax Deferral Program"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-52-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b7108bd1781d19c1c4791b15f51595ed2b79f6308108d3c3a960dedc83cb1888","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-1","next":"us-in/ic-6-1.1-52-3"},"notice":"GroundRules: Original legal text. Not legal advice."}