Deadline to apply for standard deduction.

Provides that to obtain the homestead standard deduction for a desired calendar year in which property taxes are first due and payable, the statement to obtain the deduction must either be completed and dated in the immediately preceding calendar year and filed with the county auditor on or before January 5 of the calendar year in which the property taxes are first due and payable, or, subject to a processing fee of $100, completed, dated, and filed with the county auditor on or before April 30 of the year in which the property taxes are first due and payable.