Ind. Code § 6-1.1-52-1 "Homestead"
Sec. 1. As used in this chapter, "homestead" means a homestead as defined in IC 6-1.1-12-37.
As added by P.L.68-2025, SEC.85.
Ind. Code ch. 6-1.1-52
Ind. Code ch. 6-1.1-52
in effectInd. Code § 6-1.1-52-2 "Homestead property tax liability"
Sec. 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.
Ind. Code § 6-1.1-52-3 "Property taxes"
Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, 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.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-4 "Qualified individual"
Sec. 4. As used in this chapter, "qualified individual" means an individual who:
(1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed;
(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;
(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:
(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
(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);
(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
(5) meets any other qualifications that a county may choose to require in an ordinance adopted under this chapter, which may include:
(A) an age requirement for senior citizens;
(B) an assessed value limitation (such as an assessed value limit of three hundred thousand dollars ($300,000));
(C) veteran status; or
(D) an income based limitation.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-5 "Qualified interest"
Sec. 5. As used in this chapter, "qualified interest" means the following:
(1) An ownership interest in a homestead.
(2) An interest in a contract for the purchase of a homestead that:
(A) is recorded in the county recorder's office; and
(B) provides that a person purchasing the homestead is to pay the property taxes on the homestead.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-6 Establishment of deferral program by county ordinance
Sec. 6. (a) A county fiscal body may adopt an ordinance to establish a homestead property tax deferral program to be administered by the county treasurer as provided in this chapter.
(b) An ordinance adopted under this section must apply to all of the territory of the county and allow a qualified individual to apply for and receive deferral of the qualified individual's homestead property tax liability as set forth in this chapter.
(c) For a homestead property tax deferral program to be first applicable to property taxes first due and payable in a particular calendar year, the county fiscal body must adopt the ordinance to establish the homestead property tax deferral program not later than November 1 of the immediately preceding calendar year.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-7 Application for property tax deferral; limitation on deferral amount; accrued interest
Sec. 7. (a) Beginning with property taxes first due and payable in 2026, and subject to subsection (g), a qualified individual in a county with a homestead property tax deferral program may apply to the county auditor to defer the due date for the qualified individual's homestead property tax liability as permitted under this chapter.
(b) A qualified individual may defer at least one hundred dollars ($100), but not more than five hundred dollars ($500), of the qualified individual's homestead property tax liability in a given calendar year.
(c) Except as provided in subsections (d) and (f), amounts deferred under this chapter for prior years may continue to accumulate until the delayed due date under this chapter.
(d) A qualified individual may not defer more than ten thousand dollars ($10,000) of the qualified individual's homestead property tax liability over consecutive years.
(e) The county treasurer may accrue interest on a qualified individual's deferred tax balance amount on a monthly basis not to exceed four percent (4%) beginning on the date of the deferral.
(f) No deferral of homestead property tax liability shall be granted if the total amount of deferred taxes under this chapter plus the total amount of all other liens on the homestead property plus the outstanding principal on all mortgages on the homestead property exceed one hundred percent (100%) of the homestead's assessed value.
(g) To be eligible for the homestead property tax deferral program, a qualified individual must:
(1) submit with the homestead property tax deferral program application the written approval of any holder of a lien on the homestead property; and
(2) agree to not pay the individual's remaining non-deferred payments by escrow.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-8 Procedures for property tax deferral; loan application and agreement
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.
(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.
(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:
(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
(2) review the application to determine:
(A) whether the applicant qualifies for a deferral; and
(B) the amount that may be deferred.
(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.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-9 Approval; requirement to enter into a deferral agreement; recording of deferral
Sec. 9. (a) If the applicant is qualified for a deferral, the county auditor shall:
(1) approve the deferral in the lesser of:
(A) the amount requested by the applicant, which may not be less than one hundred dollars ($100); or
(B) the maximum amount, which is five hundred dollars ($500);
(2) provide for the recording of the deferral in the county recorder's office specifying the amount of property tax deferred; and
(3) notify the county treasurer and the department of local government finance of the amount deferred.
(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.
(c) The recording of a deferral in the county recorder's office shall constitute a lien on the homestead property.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-10 Deferral termination event; surviving spouse
Sec. 10. (a) Property taxes deferred under this chapter are due and payable one hundred eighty (180) days after the date on which a deferral termination event occurs.
(b) Subject to subsection (c), a deferral termination event occurs on the earlier of the following dates:
(1) The first date on which the qualified individual who had a qualified interest in the homestead when the property taxes were deferred:
(A) ceases to use the homestead as the individual's principal place of residence as provided in section 4(3) of this chapter; or
(B) no longer has a qualified interest in the homestead.
(2) The date of the death of the qualified individual who had a qualified interest in the homestead when property taxes were deferred.
(c) This subsection applies only to a surviving spouse who was not a qualified individual on the date on which property taxes were deferred. If a deceased individual was a qualified individual on the date on which property taxes were deferred, the deceased individual's surviving spouse shall be treated after the deceased individual's death as if the surviving spouse had been a qualified individual on the date on which property taxes were deferred if:
(1) the homestead was the surviving spouse's principal place of residence when the deceased qualified individual died; and
(2) the surviving spouse has a qualified interest in the homestead not later than the later of:
(A) the date of the deceased individual's death; or
(B) the date on which the estate of the deceased individual transfers any part of the ownership of the homestead from the estate.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-11 Payment before the delayed due date; deferred property taxes and accrued interest
Sec. 11. Deferred property taxes and accrued interest may be paid at any time on or before the delayed due date under section 10 of this chapter. Payment of deferred property taxes after the delayed due date shall be collected in the same manner as delinquent property taxes.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-12 Apportionment and distribution upon payment of deferred property taxes
Sec. 12. (a) If a payment of deferred property taxes is made, the county treasurer shall notify the county auditor, the county recorder, and the state board of accounts on the form and in the manner prescribed by the state board of accounts. Notice to the county recorder must be in the form of a release of the lien on the homestead for the deferred property taxes. Any payment of deferred property taxes made within a particular installment period must be delineated by taxing district throughout the settlement process.
(b) When payment of deferred property taxes is made, the deferred property taxes shall be apportioned and distributed among the respective funds of the taxing units in the same manner as other property taxes are apportioned and distributed in the calendar year in which the payment of deferred property taxes is made.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-13 Determination of deferral termination event by the county auditor
Sec. 13. Whenever an individual who is a qualified individual on an assessment date for which property taxes were deferred:
(1) ceases to use the homestead as the individual's principal place of residence as provided in section 4(3) of this chapter;
(2) ceases to have a qualified interest in the homestead; or
(3) changes the individual's qualified interest in the homestead;
or a surviving spouse becomes a qualified individual, a person responsible for paying the property taxes on the homestead shall notify the county auditor in the county where the homestead is located on the form and in the manner prescribed by the department of local government finance. The county auditor shall review the information filed under this section to determine whether a deferral termination event has occurred.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-14 Notice of determination of deferral termination event
Sec. 14. (a) If, as the result of the filing of information with the county auditor or on the county auditor's own motion, the county auditor determines that a deferral termination event has occurred, the county auditor shall notify the county treasurer, the county recorder, and the department of local government finance on the form and in the manner prescribed by the department of local government finance.
(b) A county auditor shall give written notice of each determination under this chapter to the qualified individuals for the affected homestead.
As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-52-15 Recording requirements
Sec. 15. The county recorder shall record the following without charge in the miscellaneous records of the county recorder:
(1) A statement of the amount of property tax deferred.
(2) A statement of payment of deferred property taxes.
(3) A notice of termination of a deferral.
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