State Form 18865 (R11 / 10-15)
Prescribed by the Department of Local Government Finance
INSTRUCTIONS: To be filed in person or by mail by the owner of such property with the County Auditor of the county in which the property is located. A person who is no longer eligible for this deduction shall notify the County Auditor of this change. (IC 6-1.1-12-36)
FILING DATES: (1) Real Property: Must be completed and dated by December 31 of the year for which the person wishes to obtain the deduction and filed or postmarked on or before January 5 of the following calendar year.
(2) Mobile/Manufactured Home assessed under IC 6-1.1-7: Must be completed, dated, and filed during the twelve (12) months before
March 31 of the year the deduction is to be effective.
(3) State Distributable Property under IC 6-1.1-8 (solar powered device only): Must be completed and dated by December 31 of the
year for which the person wishes to obtain the deduction and filed on or before January 5 of the following calendar year.
(4) Personal Property under IC 6-1.1-3 (solar powered device only): Must be completed and dated by December 31 of the year for
which the person wishes to obtain the deduction and filed on or before January 5 of the following calendar year. In addition to filing
this form for the deduction, an applicant must also attach a Form 103-SPD to either his personal property tax return or his amended
personal property tax return for each year the deduction is desired.
(IC 6-1.1-12-26; 6-1.1-12-26.1; 6-1.1-12-27.1; 6-1.1-12-29; 6-1.1-12-30; 6-1.1-12-33; 6-1.1-12-34; 6-1.1-12-35.5; 6-1.1-12-36)
All claims for a deduction filed on a geothermal or hydroelectric system or device must be accompanied by proof of certification of qualification by the Department of Environmental Management pursuant to IC 6-1.1-12-35.5.