{"data":{"id":"us-in/ic-6-1.1-52-9","jurisdiction":"us-in","citation":"IC 6-1.1-52-9","heading":"Approval; requirement to enter into a deferral agreement; recording of deferral","body":"Sec. 9. (a) If the applicant is qualified for a deferral, the county auditor shall:\n(1) approve the deferral in the lesser of:\n(A) the amount requested by the applicant, which may not be less than one hundred dollars ($100); or\n(B) the maximum amount, which is five hundred dollars ($500);\n(2) provide for the recording of the deferral in the county recorder's office specifying the amount of property tax deferred; and\n(3) notify the county treasurer and the department of local government finance of the amount deferred.\n(b) An applicant must enter into a tax deferral agreement with the county auditor for each year that homestead property taxes are deferred under this chapter.\n(c) The recording of a deferral in the county recorder's office shall constitute a lien on the homestead property.","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#6-1.1-52-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ef045b257331b63707ea0064c30d1fb14db71e46c7dc7244015d1bbb3b8dabbe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-52-8","next":"us-in/ic-6-1.1-52-10"},"notice":"GroundRules: Original legal text. Not legal advice."}