Aged, Blind, Disabled (ABD): Home Property Exemption and Adjacent Properties

317:35-5-41.1 (b)

The home exemption goes to the primary residence. That extension also covers adjacent properties. “Adjacent” is defined as the property lines touch even if there is an easement, road, creek or anything similar that separates the properties.

Examples of adjacent properties shown here. The adjacent properties in addition to the home property; are included in the home exemption.

Examples of properties that are not adjacent shown here. Both client properties are not considered adjacent to the client home and therefore cannot be included in the home exemption. One client property is divided from the client home by a neighbor’s property, and the other client property is divided from the client home by the city park.

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