IC 6-1.1-50-2 — "Qualified individual"
Chapter 50. County Option Property Tax Relief for Homesteads
Section text
Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property.
As added by P.L.239-2023, SEC.13.
Source: official publisher (2026 edition)