Ind. Code ch. 6-1.1-50

in effect

Ind. Code § 6-1.1-50-1 "Homestead"

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-2 "Qualified individual"

Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-3 County ordinance adoption to provide property tax relief; individual election; amount

Sec. 3. (a) A county fiscal body may adopt an ordinance to provide property tax relief as provided in this chapter to qualified individuals on property taxes that are: (1) attributable to the qualified individual's homestead property; and (2) first due and payable in 2023. (b) An ordinance adopted under this section may allow a qualified individual to elect to receive property tax relief under this chapter in any of the following forms: (1) As a rebate check. (2) As a credit against the qualified individual's homestead property tax liability installment due in November 2023. (3) As a credit against the qualified individual's homestead property tax liability first due and payable in 2024. (c) The county fiscal body shall provide the amount of property tax relief to be provided to each qualified individual in an ordinance adopted under this section. The amount may be an amount: (1) determined by the county fiscal body that is equal for all qualified individuals; or (2) that is proportional to each qualified individual's share of the total amount of property tax liability first due and payable in 2023 on homesteads. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-4 Public hearing and notice of public hearing

Sec. 4. Before adopting an ordinance under section 3 of this chapter, a county fiscal body must conduct a public hearing on the proposed ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-5 Notice of adoption of ordinance

Sec. 5. If a county fiscal body adopts an ordinance to provide property tax relief under this chapter, the county fiscal body shall give notice of the adoption of the ordinance to: (1) the department of local government finance on the form and in the manner prescribed by the department of local government finance; (2) the county auditor; and (3) the fiscal officer of each taxing unit within the county; including a certified copy of the adopted ordinance. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-6 Certified statement

Sec. 6. A qualified individual may elect to receive property tax relief in a manner described in section 3(b) of this chapter by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. As added by P.L.239-2023, SEC.13. Amended by P.L.9-2024, SEC.181.

Ind. Code § 6-1.1-50-7 Rebate check

Sec. 7. If a qualified individual elects to receive property tax relief in the form of a rebate check as provided in section 3(b)(1) of this chapter, the county auditor shall provide the rebate check to the qualified individual not later than December 31, 2023. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-8 Credit against homestead property tax liability

Sec. 8. The auditor of each county shall apply a credit against the homestead property tax liability of each qualified individual who makes an election under section 3(b)(2) or 3(b)(3) of this chapter, against the qualified individual's homestead property tax liability installment due in November 2023, or against the qualified individual's homestead property tax liability first due and payable in 2024, as applicable. As added by P.L.239-2023, SEC.13. Amended by P.L.9-2024, SEC.182.

Ind. Code § 6-1.1-50-9 Department of local government finance technical assistance

Sec. 9. The department of local government finance shall provide technical assistance to a county fiscal body in adopting and implementing an ordinance under this chapter, as requested by the county fiscal body. The department of local government finance shall provide technical assistance to a county auditor or affected taxing unit in implementing an ordinance adopted under this chapter, as requested by the county auditor or affected taxing unit. As added by P.L.239-2023, SEC.13.

Ind. Code § 6-1.1-50-10 Adoption of rules

Sec. 10. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.239-2023, SEC.13. Amended by P.L.93-2024, SEC.50.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026