Board follows Tax Court Decision in Fuller Finding Taxpayer that Purchased Property After the Assessment Date Not Entitled to Homestead Credit

"Like the taxpayers in Fuller, DNK2 did not buy the subject property until after the assessment date for which it seeks a homestead credit and standard deduction. And DNK2 never used the property as a homestead. The Board therefore reaches the same result that it did in Fuller—DNK2 did not make a prima facie showing that it was entitled to the homestead credit or standard deduction."

http://www.in.gov/ibtr/files/DNK2_Properties_71-018-07-1-5-01986.pdf