Pursuant to IC 6-6-5-5.2, a veteran or surviving spouse who owns no property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16 but who desires to claim an excise tax credit must attach to a Bureau of Motor Vehicles-prescribed form an affidavit from the county auditor stating that the claimant does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16. Although county auditors should consult their county attorneys for legal guidance in preparing these affidavits, the Department of Local Government Finance (“Department”) has drafted a sample affidavit auditors may review in consultation with their attorneys to ensure uniformity throughout the State.
Again, veterans or surviving spouses who do not own property or who are not buying property under contract (or who own property that exceeds the assessed value threshold in the case of the totally disabled vet deduction) may be eligible for some excise tax credit under IC 6-6-5-5.2. Please consult the Department’s July 8, 2013 memorandum entitled “Veterans’ Deductions” (available at http://www.in.gov/dlgf/files/130708_-_Vincent_Memo_-_Veterans_Deductions.pdf) for more information.
