Approval; requirement to enter into a deferral agreement; recording of deferral
Ind. Code § 6-1.1-52-9
in effectSec. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026