Introduced House Bill (H)

Authored by

DIGEST

Standard deductions. Provides that an individual who maintains a separate principal place of residence from the individual's spouse may claim a standard homestead deduction regardless of whether the individual's spouse claims a deduction on a different application and each application claims a deduction for different property. Provides that an individual wishing to claim a standard homestead deduction under these circumstances must file an affidavit containing certain information with the county auditor. Standard deductions. Provides that an individual who maintains a separate principal place of residence from the individual's spouse may claim a standard homestead deduction regardless of whether the individual's spouse claims a deduction on a different application and each application claims a deduction for different property. Provides that an individual wishing to claim a standard homestead deduction under these circumstances must file an affidavit containing certain information with the county auditor.