TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE

Under IC 4-22-2-23, the Department of Local Government Finance intends to adopt a rule concerning the following:

OVERVIEW: Amends 50 IAC 24-3-1 concerning applicable laws governing eligibility for the homestead deduction. Amends 50 IAC 24-3-4 concerning the carry-over of the homestead deduction from one owner to another. Amends 50 IAC 24-3-5 concerning limitations on the homestead deduction. Amends 50 IAC 24-4-2 concerning the filing date for the homestead deduction. Amends 50 IAC 24-4-3 concerning the sales disclosure form as an application for the homestead deduction. Repeals 50 IAC 24-3-6 and 50 IAC 24-3-7 concerning circumstances that affect eligibility for the homestead deduction. Statutory authority: IC 6-1.1-12-37.

For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:

David Marusarz

Department of Local Government Finance

Indiana Government Center North

100 North Senate Avenue, Room 1058(B)

Indianapolis, IN 46204

(317) 233-6770

dmarusarz@dlgf.in.gov

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 4-4-35-8 is:

Erik Scheub

Office of Small Business and Entrepreneurship

One North Capitol, Suite 600

Indianapolis, IN 46204

(317) 232-5679

ombudsman@osbe.in.gov

Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 4-4-35-8, specifically IC 4-4-35-8(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.

DIN: 20150610-IR-050150167NIA

Composed: May 03,2024 6:31:33PM EDT

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