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DIGEST OF INTRODUCED BILL
Property tax exemption for senior citizens. Provides that real property in which an individual has an ownership interest or another interest prescribed by law may not be taxed if the individual: (1) is at least 65 years of age; (2) uses the real property as the individual's homestead; and (3) has paid taxes on real property located in Indiana for at least ten years. Provides that the exemption does not prohibit the collection of delinquent property taxes, assessments, fees, or charges relating to real property from the individual claiming the exemption. This proposed amendment has not been previously agreed to by a general assembly. .