"Homestead property tax liability"
Ind. Code § 6-1.1-52-2
in effectSec. 2. As used in this chapter, "homestead property tax liability" refers to a liability for property taxes:
(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
(2) that would be first due and payable in a certain year if the property taxes were not deferred under this chapter.
The term refers to a property tax liability after the application of all deductions and credits for which the homestead is eligible.
As added by P.L.68-2025, SEC.85.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
