Blind or disabled persons; prerequisites for deduction
Sec. 11. (a) Except as provided in section 40.5 of this chapter, an
individual may have the sum of twelve thousand four hundred eighty
dollars ($12,480) deducted from the assessed value of real property,
mobile home not assessed as real property, or manufactured home
not assessed as real property that the individual owns, or that the
individual is buying under a contract that provides that the individual
is to pay property taxes on the real property, mobile home, or
manufactured home, if the contract or a memorandum of the contract
is recorded in the county recorder's office, and if:
(1) the individual is blind or the individual is a disabled person;
(2) the real property, mobile home, or manufactured home is
principally used and occupied by the individual as the
individual's residence; and
(3) the individual's taxable gross income for the calendar year
preceding the year in which the deduction is claimed did not
exceed seventeen thousand dollars ($17,000).
(b) For purposes of this section, taxable gross income does not
include income which is not taxed under the federal income tax laws.
(c) For purposes of this section, "blind" has the same meaning as
the definition contained in IC 12-7-2-21(1).
(d) For purposes of this section, "disabled person" means a person
unable to engage in any substantial gainful activity by reason of a
medically determinable physical or mental impairment which:
(1) can be expected to result in death; or
(2) has lasted or can be expected to last for a continuous period
of not less than twelve (12) months.
(e) Disabled persons filing claims under this section shall submit
proof of disability in such form and manner as the department shall
by rule prescribe. Proof that a claimant is eligible to receive
disability benefits under the federal Social Security Act (42 U.S.C.
301 et seq.) shall constitute proof of disability for purposes of this
section.
(f) A disabled person not covered under the federal Social
Security Act shall be examined by a physician and the individual's
status as a disabled person determined by using the same standards
as used by the Social Security Administration. The costs of this
examination shall be borne by the claimant.
(g) An individual who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as
real property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property,
mobile home, or manufactured home may not claim the deduction
provided under this section against that real property, mobile home,
or manufactured home.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.55, SEC.2; Acts 1981, P.L.25, SEC.4; Acts 1982, P.L.45, SEC.3;
P.L.332-1989(ss), SEC.7; P.L.49-1990, SEC.1; P.L.2-1992, SEC.57;
P.L.48-1996, SEC.2; P.L.6-1997, SEC.47; P.L.291-2001, SEC.133;
P.L.20-2004, SEC.2.
Last modified: May 28, 2006