Section 50IAC24-4-2. Application using department of local government finance Form HC10

   (a) An individual who is qualified and desires to obtain the homestead standard deduction and has not applied using the sales disclosure form (State Form 46021) must complete the department of local government finance Form HC10 (State Form 54730) Claim for Homestead Property Tax Credit/Standard Deduction.

  (b) With respect to real property, the statement must be completed and dated in the calendar year for which the individual desires to obtain the deduction and filed with the county auditor on or before January 5 of the immediately succeeding calendar year. With respect to a mobile home that is not assessed as real property, the individual must file the statement during the twelve (12) months before March 31 of the year for which the individual desires to obtain the deduction.

  (c) If an individual desires to have the receipt returned by mail, the individual must provide the auditor with a self-addressed, stamped envelope. (Department of Local Government Finance; 50 IAC 24-4-2; filed May 12, 2009, 11:24 a.m.: 20090610-IR-050080750FRA; filed Apr 21, 2016, 12:40 p.m.: 20160518-IR-050150167FRA)