"When a taxpayer claims entitlement to a property tax credit or deduction, he must establish that he comes within the specific statutory provisions allowing those credits and deductions. See, e.g., Indiana Dep‟t of State Revenue v. Estate of Daugherty, 938 N.E.2d 315, 320 (Ind. Tax Ct. 2010) (citation omitted), review denied. Accordingly, to establish that he qualified for the homestead credit and the homestead standard deduction, Mr. Fuller needed to show, among other things, that he owned his property on the March 1, 2007, assessment date for the 2007-pay-2008 period. See I.C. § 6-1.1-20.9-2(a); I.C. § 6-1.1-12-37. The certified administrative record in this case shows that Mr. Fuller did not own his home on March 1, 2007. Mr. Fuller, therefore, did not establish that he was eligible to receive the homestead credit and the homestead standard deduction."
Fuller v. Cass County Assessor
