PDF document
- 1 -

Enlarge image
                                                                                                                                                                                   Reset Form

                   STATEMENT OF DEDUCTION OF ASSESSED VALUATION                                                                         County 

                   ATTRIBUTED TO HERITAGE BARN                                                                                          Township 
                   State Form 55706 (R / 6-16) 
                   Prescribed by the Department of Local Government Finance 
                                                                                                                                        Year 
                                                                                                                                                            Pay              
  
Indiana Code 6-1.1-12-26.2provides a property tax deduction for heritage barns. Specifically, an eligible applicant is entitled to a deduction against the 
assessed value of the structure and foundation of a heritage barn beginning with assessments after 2014. The deduction is equal to 100% of the 
assessed value of the structure and foundation of the heritage barn. See page 2 for additional information.                             
 
INSTRUCTIONS:An eligible applicant th tadesires to obtain the dedu tionc            must cert fyiand file t ishdedu t onc iapplication  thwithe auditor of the county in which the 
heritage barn is located The.   appli ationc    may be filed in person or by mail If.mail dethe, mailin mustg be postmarked on or before the last day for filing. The 
application must contain the information prescribed below.  
 
FILING DEADLINE: The application must be completed and signed on or before December 31 of the year for which the deduction is sought and filed or 
postmarked on or before January 5 of the following year. 
 
                                                                          CERTIFICATION STATEMENT 
I, _________________________________________________ , certify that I                              own or        am buying a property,ncludingi   a heritage ba      rn, under a 
contract that (i) gives me a right to obtain title to the property upon fulfilling the terms of the contract;(ii) does not permi thet             owner to terminate the 
contract as long as I comply with the terms of the contract;(iii) specifies that during the term of the contrac Itmust pay the property taxes on the 
property;and (iv) has been recorded with the county recorder.              
I hereby certify that my statements onthis form are true correct,         and,    complete      . 
Signature                                                                                                                                         Date (month, day, year) 

                                                                          PROPERTY DESCRIPTION 
Address of barn(number and street,city,state and,        ZIP  code) 

Township                                                          Legal description or key number                             Telephone number of applicant 
                                                                                                                              (       ) 
Address of applicant(number and street,city,state and,        ZIP   code) 

On the assessment date for which this deduction would apply,the barn in question: 
    (A) wasconst uctr debefore 1950           ;                                                                                                                      Yes                  No 
    (B) retained sufficient int gritye o designf    materi, ls  a , a nd construction to cle rlya id ntifye the bu lding i s aba rna ; and                           Yes                  No 
     (C) was a mortise and tenon barn               (see page 2 for a definition of this term).                                                                      Yes                  No 
                                                                          FOR AUDITOR’S USE ONLY 
Tax cycl toe which d duet onc iwould fir t  pplys a             Assessed value of the structure and foundation of heritage barn 
     20               Pay           0     2          
                                                                    VERIFICATION BY ASSESSING OFFICIAL 
Is property recomm nde defor d duetion?c                          Recommended dedu tionc                                      Was the barn constructed before 1950? 
                                             Yes          No                                                                                                               Yes               No 
Comments,  fia ny 

Signature of assessing official                                                                                                                   Date signed (month, day, year) 

Printed name of assessing official 

                                                                FINAL DETERMINATION OF COUNTY AUDITOR 
Approved deduction(equal to 100% of the assessed value of the structure and foundation of the heritage barn                          Tax cycl toe which d duet onc iwould fir t  pplys a   
[does NOT include land])                                                                                                                  20               Pay           0     2           
Signature of auditor                                                                                                                              Date signed (month, day, year) 

Printed name of auditor 

If applicable, reason for changing deduction amount recommended by assessing official 

Has county fiscal body adopted an ordinance to require a person receiving this deduction to pay an annual public safety fee for each heritage barn for 
which the person receives this deduction?  The fee may not exceed fifty dollars ($50.00).                                                                            Yes                  No 
Distribution on date of filing: Original- county auditor; File-stamped copy- applicant; File-stamped copy- assessing official 
Distribution on date that final determination is made: Original- county auditor; Copy- applicant; Copy- assessing official 
  
                                                                                      Page 1 of 2 
 



- 2 -

Enlarge image
                                   ADDITIONAL INFORMATION 
 
For purposes of this deduction, the following definitions apply: 
 
"Eligible applicant" means (A) an owner of a heritage barn; or (B) a person that is purchasing property, including a heritage barn, under 
a contract that: 
  (i) gives the person a right to obtain title to the property upon fulfilling the terms of the contract; 
  (ii) does not permit the owner to terminate the contract as long as the person buying the property complies with 
  the terms of the contract; 
  (iii) specifies that during the term of the contract the person must pay the property taxes on the property; and 
  (iv) has been recorded with the county recorder. 
  
"Heritage barn" means a barn that on the assessment date: 
  (A) was constructed before 1950; 
  (B) retains sufficient integrity of design, materials, and construction to clearly identify the building as a barn; and 
  (C) is a mortise and tenon barn. 
 
A mortise and tenon barn is a barn built using heavy wooden timbers, joined together with wood-pegged mortise and tenon joinery, that 
form an exposed structural frame. 
   
"Barn" means a building (other than a dwelling) that was designed to be used for: 
  (A) housing animals; 
  (B) storing or processing crops; 
  (C) storing and maintaining agricultural equipment; or 
  (D) serving an essential or useful purpose related to agricultural activities conducted on the adjacent land. 
 
Upon verification of the application by the appropriate county or township assessor (if there is a township assessor for the township), 
the auditor of the county must allow the deduction. The auditor must, in a particular year, apply the deduction to the heritage barn of the 
owner that received the deduction in the preceding year unless the auditor of the county determines that the property is no longer 
eligible for the deduction because the barn was not constructed before 1950. A person that receives this deduction and remains eligible 
for the deduction in the following year is not required to file an application in the following year. 
 
A person that receives this deduction in a particular year and becomes ineligible for the deduction in the following year must notify the 
auditor of the county  in  which the property is located of the ineligibility in  the  year in  which the person becomes ineligible. This 
deduction terminates following a change in ownership of the heritage barn. However, this deduction does not terminate following the 
removal of less than all the joint owners of property or purchasers of property under the recorded contract mentioned above. 
 
A county fiscal body may adopt an ordinance to require a person receiving this deduction to pay an annual public safety fee for each 
heritage barn for which the person receives this deduction. The fee may not exceed fifty dollars ($50.00). The county auditor must 
distribute these public safety fees equitably among the police and fire departments in whose territories each heritage barn is located. 

                                                                 Page 2 of 2 
 






PDF file checksum: 3934864618

(Plugin #1/10.13/13.0)