{"data":{"id":"us-in/ic-6-1.1-52-4","jurisdiction":"us-in","citation":"IC 6-1.1-52-4","heading":"\"Qualified individual\"","body":"Sec. 4. As used in this chapter, \"qualified individual\" means an individual who:\n(1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed;\n(2) has held a qualified interest in the homestead for at least five (5) years before first applying for a deferral of homestead property tax liability;\n(3) uses the homestead in which the individual has a qualified interest as the individual's principal place of residence. An individual shall be treated as using a homestead as the individual's principal place of residence if the individual:\n(A) is absent from the homestead while in a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5) for which payment is received from the United States Department of Health and Human Services for the individual's care; but\n(B) used the homestead as the individual's principal place of residence immediately before being admitted to a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5);\n(4) is not delinquent in the payment of any property taxes, special assessments, or 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; and\n(5) meets any other qualifications that a county may choose to require in an ordinance adopted under this chapter, which may include:\n(A) an age requirement for senior citizens;\n(B) an assessed value limitation (such as an assessed value limit of three hundred thousand dollars ($300,000));\n(C) veteran status; or\n(D) an income based limitation.","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#6-1.1-52-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9bf3f49bc9aacece385cd3c24e567bea0997a2b6d52e5aaa0b0c4990d1289b00","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-3","next":"us-in/ic-6-1.1-52-5"},"notice":"GroundRules: Original legal text. Not legal advice."}