Certified statement to claim credit; filing; notice of change of use;
reapplication
Sec. 3. (a) An individual who desires to claim the credit provided
by section 2 of this chapter must file a certified statement in
duplicate, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
homestead is located. The statement shall include the parcel number
or key number of the real estate and the name of the city, town, or
township in which the real estate is located. With respect to real
property, the statement must be filed during the twelve (12) months
before May 11 of the year prior to the first year for which the person
wishes to obtain the credit for the homestead. With respect to a
mobile home that is not assessed as real property or a manufactured
home that is not assessed as real property, the statement must be filed
during the twelve (12) months before March 2 of the first year for
which the individual wishes to obtain the credit. The statement may
be filed in person or by mail. If mailed, the mailing must be
postmarked on or before the last day for filing. The statement applies
for that first year and any succeeding year for which the credit is
allowed.
(b) The certified statement referred to in subsection (a) shall
contain the name of any other county and township in which the
individual owns or is buying real property.
(c) If an individual who is receiving the credit provided by this
chapter changes the use of the individual's real property, so that part
or all of that real property no longer qualifies for the homestead
credit provided by this chapter, the individual must file a certified
statement with the auditor of the county, notifying the auditor of the
change of use within sixty (60) days after the date of that change. An
individual who changes the use of the individual's real property and
fails to file the statement required by this subsection is liable for the
amount of the credit he was allowed under this chapter for that real
property.
(d) An individual who receives the credit provided by section 2 of
this chapter for property that is jointly held with another owner in a
particular year and remains eligible for the credit in the following
year is not required to file a statement to reapply for the credit
following the removal of the joint owner if:
(1) the individual is the sole owner of the property following the
death of the individual's spouse;
(2) the individual is the sole owner of the property following the
death of a joint owner who was not the individual's spouse; or
(3) the individual is awarded sole ownership of property in a
divorce decree.
As added by Acts 1979, P.L.60, SEC.1. Amended by P.L.73-1987,
SEC.3; P.L.55-1988, SEC.9; P.L.125-1999, SEC.2; P.L.90-2002,
SEC.198; P.L.177-2002, SEC.8.
Last modified: May 28, 2006