County auditor: transfers from LLCs typically require new homestead application

Colleen Lewis of the Marion County Auditor's Office explained to the board that when property changes from an LLC to individual ownership the county treats that as a change in eligibility that normally requires a new homestead application. "The property went from EGG Realty LLC to individual names in 2024," Lewis said, adding that "that's one of the very specific situations where the Indiana code says that you have to reapply for a homestead deduction because those are separate legal entities completely."

Lewis told the board the auditor's office does not receive automatic notifications for every deed recorded and depends on owners or the assessor to direct residents to refile deductions. She noted a one‑year carryover window and said staff can help residents find forms and search the state's website. The board asked staff to provide links and show how to look up the statutory history for the forms cited by the appellant. "The burden does fall on the homeowner," Lewis said during the discussion.