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HOUSE BILL No. 1317

Citations Affected: IC 6-1.1-12-11.

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.

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Kruse

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    January 9, 2001, read first time and referred to Committee on Ways and Means.

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PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2000 General Assembly.

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    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

SOURCE: IC 6-1.1-12-11; (01)IN1317.1.1. -->     SECTION 1. IC 6-1.1-12-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2002]: Sec. 11. (a) An individual may have the sum of six nine thousand dollars ($6,000) ($9,000) 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 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 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, 2002.
    (b) This SECTION expires January 1, 2004.