{"data":{"id":"us-in/ic-6-1.1-52-8","jurisdiction":"us-in","citation":"IC 6-1.1-52-8","heading":"Procedures for property tax deferral; loan application and agreement","body":"Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter.\n(b) A qualified individual wishing to obtain a deferral of homestead property tax liability for a calendar year must file with the county auditor a completed loan application on or before January 15 of the calendar year in which the property taxes are first due and payable and enter into a tax deferral agreement with the county auditor before March 1 of that year. Any recording fees required by a county recorder to file the application shall be paid by the taxpayer.\n(c) An application for a deferral must be filed with the county auditor in the county where the homestead is located. Upon the filing of an application, the county auditor shall immediately:\n(1) notify the county treasurer and transmit the information that the county treasurer needs to match the application with the county treasurer's records related to the homestead; and\n(2) review the application to determine:\n(A) whether the applicant qualifies for a deferral; and\n(B) the amount that may be deferred.\n(d) After an initial application, an applicant remains eligible for a deferral in subsequent years so long as the applicant continues to meet the eligibility requirements for deferral under this chapter.","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#6-1.1-52-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1b7f907c549fe9ef7ccc1f11418221c328e61cd0ed16a901a37cec6cc400bef8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-7","next":"us-in/ic-6-1.1-52-9"},"notice":"GroundRules: Original legal text. Not legal advice."}