HOUSE BILL No. 1317
DIGEST OF INTRODUCED BILL
Synopsis: Blind and disabled property tax deduction. Increases the
property tax deduction for blind and disabled persons from $6,000
assessed value to $9,000 assessed value.
Effective: January 1, 2002.
January 9, 2001, read first time and referred to Committee on Ways and Means.
First Regular Session 112th General Assembly (2001)
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HOUSE BILL No. 1317
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-12-11; (01)IN1317.1.1. -->
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2002]: Sec. 11. (a) An
individual may have the sum of
deducted from the assessed value of 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, 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 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
(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 to another person
under a contract that provides that the contract buyer is to pay the
property taxes on the real property may not claim the deduction
provided under this section against that real property.
SOURCE: ; (01)IN1317.1.2. -->
SECTION 2. [EFFECTIVE JANUARY 1, 2002] (a) This act
applies to property taxes first due and payable after December 31,
(b) This SECTION expires January 1, 2004.