Ind. Code ch. 6-1.1-26

Ind. Code ch. 6-1.1-26
in effect

Ind. Code § 6-1.1-26-1 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-58-1 part; 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.17; P.L.90-2002, SEC.214. Repealed by P.L.232-2017, SEC.26.

Ind. Code § 6-1.1-26-1.1 Filing of claim for refund; grounds for refund

Sec. 1.1. (a) A person, including heirs, personal representatives, or successors, may file a claim for refund of all or a part of a property tax paid. The claim shall be filed with the county auditor on a form approved by the state board of accounts. With regard to a taxpayer filing an appeal under IC 6-1.1-15, the notice of appeal shall be treated as a claim for refund by the taxpayer filed as of the date of the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court. (b) A claim for refund must be filed within the later of three (3) years after the tax is paid, or three (3) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year. (c) A claim for refund must state a claim that a payment was made in excess of the taxes due as established by: (1) a determination by the county board, board of tax review, department of local government finance, or a court, for the tax year and parcel on which the taxes were paid, and after such time as all rights of appeal have lapsed; (2) proof of an error in the computation of interest, penalties, or delinquent taxes carried forward; or (3) proof of an overpayment by the claimant. (d) A taxpayer may not raise a claim under this section that must be raised under IC 6-1.1-15. (e) A taxpayer is not entitled to a refund if the payment has been applied as a credit to later tax liabilities of the taxpayer for the property on which the tax was assessed. As added by P.L.232-2017, SEC.27.

Ind. Code § 6-1.1-26-2 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.4; P.L.198-2001, SEC.61; P.L.178-2002, SEC.33; P.L.256-2003, SEC.27; P.L.219-2007, SEC.69. Repealed by P.L.232-2017, SEC.28.

Ind. Code § 6-1.1-26-2.1 Approval of claim for refund; payment; interest; denial of claim; appeal; correction of tax duplicate

Sec. 2.1. (a) The county auditor shall approve or deny a claim for refund. (b) If the county auditor approves the claim for refund, the county auditor shall forward the claim to the county treasurer and county assessor for approval or denial. The county treasurer and county assessor shall each certify their approval or denial and return the claim to the county auditor not later than seventy-five (75) days after the date of the filing of the claim under section 1.1 of this chapter. (c) If the county auditor, the county assessor, and the county treasurer approve the refund, the county auditor shall issue a warrant to the claimant payable on the general fund for the amount due under this section within forty-five (45) days of the approval of a claim for refund. In addition, the taxpayer is entitled to interest on any overpayment of property taxes. Interest shall be computed: (1) from the date on which the taxes were paid or due, whichever is later, to the date on which the county auditor and the county treasurer approve the refund; and (2) using the rate in effect under IC 6-8.1-10-1 for each particular year covered by the refund. If the taxpayer no longer owns the property on which the tax was assessed and paid, the county auditor shall pay the refunds to the taxpayer or other lawful claimant. (d) If the county auditor, the county assessor, or the county treasurer denies a refund, the county auditor shall send a notice to the claimant. The claimant may, within forty-five (45) days of the notice of denial: (1) file an original action claiming a refund in a court of competent jurisdiction in the county where the property is located; or (2) in the case of notice of denial of a claim for refund that is filed pursuant to IC 6-1.1-9-10(c)(2), file a petition for review with the Indiana board under the procedures set forth in IC 6-1.1-15-3. (e) If a credit is not applied or a refund is not paid within one hundred twenty (120) days from the date a claim was filed under section 1.1 of this chapter, a claimant may file an original action claiming a refund in a court of competent jurisdiction in the county where the property is located. An original action must be filed by the later of four (4) years after the tax is paid, or four (4) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year. (f) The county auditor shall correct the tax duplicate for refunds. In the June or December settlement and apportionment of taxes, or both the June and December settlement and apportionment of taxes, immediately following a refund made under this section the county auditor shall deduct the amount refunded from the gross tax collections of the taxing units for which the refunded taxes were originally paid and shall pay the amount so deducted out of the general fund. However, the county auditor shall make the deductions and payments required by this subsection not later than the December settlement and apportionment. The county auditor shall notify the county executive of the payment of the amount due. As added by P.L.232-2017, SEC.29. Amended by P.L.154-2020, SEC.8.

Ind. Code § 6-1.1-26-3 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.5; P.L.198-2001, SEC.62; P.L.219-2007, SEC.70. Repealed by P.L.232-2017, SEC.30.

Ind. Code § 6-1.1-26-3.1 Credit for overpayment

Sec. 3.1. (a) If a determination in a review or appeal authorized under IC 6-1.1-15 results in an overpayment by the taxpayer during the same tax year to which the appeal relates, the taxpayer is entitled to a credit in the amount of the overpayment of tax on the next successive tax installment, if any, due in that tax year. After the credit is given, the county auditor shall: (1) determine if a further amount is due the taxpayer; and (2) if a further amount is due the taxpayer, notwithstanding IC 5-11-10-1 and IC 36-2-6-2, without a claim or an appropriation being required, pay the amount due the taxpayer. The county auditor shall charge the amount refunded to the taxpayer as provided in section 2.1 of this chapter. (b) If the taxpayer no longer owns the property on which the tax was assessed and paid and is no longer the lawful claimant, the county auditor shall pay the refund to the lawful claimant. (c) If a credit is not applied or a refund is not paid within ninety (90) days of the final resolution of an appeal, the taxpayer or lawful claimant may seek a refund of the overpayment under section 1.1 of this chapter. As added by P.L.232-2017, SEC.31. Amended by P.L.121-2019, SEC.14.

Ind. Code § 6-1.1-26-4 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.6; P.L.198-2001, SEC.63; P.L.219-2007, SEC.71. Repealed by P.L.232-2017, SEC.32.

Ind. Code § 6-1.1-26-4.2 Refund in excess of $500,000 as a result of a property tax appeal; application to future installments

Sec. 4.2. (a) This section applies to any refund for a property resulting from a real property tax assessment appeal for the property for an assessment date occurring after December 31, 2014. This section does not apply if any refund for a property under appeal has been paid before January 1, 2020. Except as modified by this section, all other provisions of IC 6-1.1 apply regarding the payment of refunds and application of credits. (b) If, upon conclusion of a real property tax assessment appeal, the total amount of property taxes owed to the taxpayer as a result of the appeal is five hundred thousand dollars ($500,000) or more for the assessment dates under appeal, the auditor of the county in which the property is located may, instead of a refund, elect to apply credits in equal installments to future property tax installments for the property over a period of not more than: (1) five (5) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is: (A) greater than or equal to five hundred thousand dollars ($500,000); and (B) less than five million dollars ($5,000,000); (2) seven (7) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is: (A) greater than or equal to five million dollars ($5,000,000); and (B) less than ten million dollars ($10,000,000); or (3) ten (10) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is greater than or equal to ten million dollars ($10,000,000). The auditor may elect to accelerate credits or to provide a full or partial refund within the period specified under subdivision (1), (2), or (3), as applicable. (c) Notwithstanding subsection (b), if a claimant is no longer the taxpayer for the property on which the appeal was filed, the overpayment shall not be applied as a credit and the overpayment may be refunded in equal installments over the period specified in subsection (b)(1), (b)(2), or (b)(3), as applicable. As added by P.L.159-2020, SEC.46.

Ind. Code § 6-1.1-26-5 Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-58-1 part; 6-1-58-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.7; P.L.38-1998, SEC.5; P.L.198-2001, SEC.64; P.L.178-2002, SEC.34; P.L.120-2012, SEC.4; P.L.235-2013, SEC.2; P.L.288-2013, SEC.23. Repealed by P.L.232-2017, SEC.34.

Ind. Code § 6-1.1-26-6 Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments

Sec. 6. (a) Notwithstanding the other provisions of this chapter, each county treasurer shall place the portion of a tax or special assessment payment which exceeds the amount actually due, as shown by the tax duplicate or special assessment records, in a special fund to be known as the "surplus tax fund". Amounts placed in the fund shall first be applied to the taxpayer's delinquent taxes in the manner provided in IC 6-1.1-23-5(b). The taxpayer may then file a verified claim for money remaining in the surplus tax fund. The county treasurer or county auditor shall require reasonable proof of payment by the person making the claim. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the taxpayer for the amount due the taxpayer. (b) Not less frequently than at the time of each semiannual settlement, the county treasurer shall prepare duplicate schedules of all excess payments received. The schedules shall contain the name on the tax duplicate, the amount of excess paid, and the taxing district. The county treasurer shall deliver one (1) copy of the schedule to the county auditor. Within fifteen (15) days after receiving the schedule, the county auditor shall review the schedule, and if the county auditor concurs with the schedule, the county auditor shall notify the county treasurer that the notice required under subsection (d) may be sent. The county auditor shall preserve the schedule, and if a refund is subsequently made, he shall note on the schedule and notify the county treasurer of the date and amount of the refund. In addition, when money is transferred from the surplus tax fund to the county general fund under subsection (c), the county auditor shall note the date and amount of the transfer on the schedule. (c) If an excess payment is not claimed within the three (3) year period after November 10 of the year in which the payment was made and the county treasurer has given the written notice required under subsection (d), the county auditor shall transfer the excess from the surplus tax fund into the general fund of the county. If the county treasurer has given written notice concerning the excess under subsection (d), the excess may not be refunded under subsection (a) after the expiration of that three (3) year time period. (d) This subsection applies only if the amount of an excess payment is more than five dollars ($5) and exceeds the amount applied under subsection (a) to property taxes that are delinquent at the time that the excess payment is transferred to the surplus tax fund. Not later than forty-five (45) days after receiving the notification from the county auditor under subsection (b), the county treasurer shall give the taxpayer who made the excess payment written notice that the taxpayer may be entitled to a refund. The notice shall be mailed to the last known address of the taxpayer as listed on the tax duplicate or the most current record of the county treasurer. The notice must contain at least the following information: (1) A statement that the taxpayer may be entitled to a refund because the taxpayer made an excess payment. (2) The amount of the refund. (3) Instructions on how to claim the refund. (4) The date before which the refund must be claimed under subsection (c). (5) An explanation that the amount of the refund will be reduced by any amount applied to property taxes that are delinquent. [Pre-1975 Property Tax Recodification Citations: 6-1-58-3 part; 6-1-58-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.14; P.L.44-1992, SEC.2; P.L.38-1998, SEC.6.

Ind. Code § 6-1.1-26-7 Court order concerning overpayment of taxes or relief from taxes or penalties; specific instructions to county auditor and county treasurer

Sec. 7. If a determination in an original action filed under this chapter results in an order by the court that the taxpayer has made an overpayment of property taxes, or is entitled to relief from taxes, penalties, or delinquent taxes carried forward with regard to the taxpayer, the court shall include in its order specific instructions to the county auditor and county treasurer on providing the relief. As added by P.L.232-2017, SEC.35.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026