reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-10-15.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-15.5. Commercial Passenger Aircraft; Resolution Required; Tenancy and Use Requirement; Term of Exemption

Sec. 15.5. (a) As used in this section, "airport development zone" means an airport development zone designated under IC 8-22-3.5-5.(b) As used in this section, "allocated tax proceeds" refers to property taxes allocated under IC 8-22-3.5-9.(c) As used in this section, "commission" has the meaning set forth in IC 8-22-3.5-2.(d) As used in this section, "qualified airport development project" has the meaning set forth in IC 8-22-3.5-3.(e) Before a person maintaining commercial passenger aircraft that is not subject to the aircraft excise tax under IC 6-6-6.5 may claim an exemption from property taxation for the commercial passenger aircraft, the commission must adopt a resolution authorizing the exemption for the commercial passenger aircraft.(f) After the commission adopts a resolution described in subsection (e), a person maintaining a commercial passenger aircraft that is not subject to the aircraft excise tax under IC 6-6-6.5 may claim an exemption from property taxation for the commercial passenger aircraft if the following conditions exist when the commission adopts the resolution:(1) The person is:(A) a tenant or subtenant of any portion of the qualified airport development project; and(B) a current user of all or any portion of the qualified airport development project.(2) For purposes of maintenance, the aircraft will be located in the airport development zone.(3) If bonds have been issued, either:(A) the pledge of allocated tax proceeds to the payment of any bonds issued under IC 8-22-3-18.1 to finance any portion of the costs of the qualified airport development project has been discharged; or(B) any bonds to which allocated tax proceeds were pledged have been paid in full in accordance with the documents under which the bonds were issued.If this subdivision applies, the person may not claim the exemption for a period longer than the original term of the bonds.As added by P.L.224-2003, SEC.266.
IN Code § 6-1.1-10-16.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-16.5. Nonprofit Corporation Property Located Under or Adjacent to Lake or Reservoir

Sec. 16.5. (a) This section applies to real property located in either of the following:(1) A county having a population of more than twenty thousand (20,000) but less than twenty thousand five hundred (20,500).(2) A county having a population of more than twenty-four thousand five hundred (24,500) but less than twenty-five thousand (25,000).(b) A tract of real property owned by a nonprofit public benefit corporation (as defined in IC 23-17-2-23) is exempt from property taxation if all of the following apply:(1) The tract is located:(A) under a lake or reservoir; or(B) adjacent to a lake or reservoir.(2) The lake or reservoir under which or adjacent to which the tract is located was formed by a dam or control structure owned and operated by a public utility for the generation of hydroelectric power.(3) The public benefit corporation that owns the tract is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and has maintained its tax exempt status for the previous three (3) years.(4) The public benefit corporation that owns the tract is primarily engaged in active efforts to protect and enhance the environment and water quality of the lake or reservoir under which or adjacent to which the tract is located in order to facilitate the public recreational use of the lake or reservoir.(c) A tract of real property owned by a nonprofit public benefit corporation described in subsection (b) is exempt from property taxation if the tract is used by the public benefit corporation in the public benefit corporation's efforts to enhance the environment and water quality of a lake or reservoir described in subsection (b).As added by P.L.2-1999, SEC.1. Amended by P.L.170-2002, SEC.16; P.L.119-2012, SEC.17.
IN Code § 6-1.1-10-16.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-16.7. Real Property Exemption; Expiration

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 16.7. (a) Except as otherwise provided in this section, all or part of real property is exempt from property taxation if:(1) the improvements on the real property were constructed, rehabilitated, or acquired for the purpose of providing housing to income eligible persons under the federal low income housing tax credit program under 26 U.S.C. 42;(2) the real property is subject to an extended use agreement under 26 U.S.C. 42 as administered by the Indiana housing and community development authority; and(3) the owner of the property has entered into an agreement to make payments in lieu of taxes under IC 36-1-8-14.2 (before its expiration), IC 36-2-6-22 (before its expiration), or IC 36-3-2-11 (before its expiration).(b) For assessment dates after December 31, 2017, all or part of real property is exempt from property taxation if:(1) the conditions specified in subsection (a)(1) through (a)(3) are met; and(2) before January 1, 2018:(A) the real property was exempt from property taxation under this section for one (1) or more assessment dates;(B) a person filed an application seeking bond financing with a political subdivision with respect to the real property;(C) a person filed an application with the Indiana housing and community development authority seeking tax credits under 26 U.S.C. 42 with respect to the real property; or(D) the real property was the subject of a resolution for affordable housing adopted by a political subdivision.(c) This section may not be construed in such a way as to:(1) alter the terms of an agreement with the holders of any outstanding notes, bonds, or other obligations of an issuing body;(2) authorize the issuing body to alter the terms of an agreement described in subdivision (1); or(3) impair, or authorize the issuing body to impair, the rights and remedies of any creditor of the issuing body.As added by P.L.19-2000, SEC.1. Amended by P.L.185-2001, SEC.1 and P.L.291-2001, SEC.195; P.L.186-2001, SEC.2; P.L.1-2002, SEC.18; P.L.179-2002, SEC.3; P.L.1-2006, SEC.133 and P.L.181-2006, SEC.42; P.L.181-2016, SEC.3.
IN Code § 6-1.1-10-16.7-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-16.7-b. Real Property Exemption; Expiration

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 16.7. (a) Except as otherwise provided in this section, for assessment dates after December 31, 2021, all or part of real property is exempt from property taxation if:(1) the improvements on the real property were constructed, rehabilitated, or acquired for the purpose of providing housing to income eligible persons under the federal low income housing tax credit program under 26 U.S.C. 42;(2) the real property is subject to an extended use agreement under 26 U.S.C. 42 as administered by the Indiana housing and community development authority; and(3) the owner of the property has entered into an agreement to make payments in lieu of taxes under IC 36-1-8-14.2 (before its expiration), IC 36-2-6-22 (before its expiration), IC 36-3-2-11 (before its expiration), IC 36-1-8-14.3, IC 36-2-6-23, or IC 36-3-2-12.(b) This section may not be construed in such a way as to:(1) alter the terms of an agreement with the holders of any outstanding notes, bonds, or other obligations of an issuing body;(2) authorize the issuing body to alter the terms of an agreement described in subdivision (1); or(3) impair, or authorize the issuing body to impair, the rights and remedies of any creditor of the issuing body.As added by P.L.19-2000, SEC.1. Amended by P.L.185-2001, SEC.1 and P.L.291-2001, SEC.195; P.L.186-2001, SEC.2; P.L.1-2002, SEC.18; P.L.179-2002, SEC.3; P.L.1-2006, SEC.133 and P.L.181-2006, SEC.42; P.L.181-2016, SEC.3; P.L.74-2021, SEC.2.
IN Code § 6-1.1-10-16.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-16.8. Exemption of the Basement Area of Dwellings Located in a Flood Plain; Factors for the Exemption

Sec. 16.8. (a) This section applies to a dwelling or other building that is situated in a special flood hazard area as designated by the Federal Emergency Management Agency in which the mandatory purchase of flood insurance applies.(b) The basement of a dwelling or other building described in subsection (a) is exempt from property taxation if:(1) the basement floor level has been elevated to mitigate the risk of flooding; and(2) as a result, the basement is rendered unusable as living space.As added by P.L.249-2015, SEC.11.
IN Code § 6-1.1-10-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-17. Memorial Corporation Property

Sec. 17. Tangible property is exempt from property taxation if it is owned by a corporation which is organized and operated under IC 10-18-7 for the purpose of perpetuating the memory of soldiers and sailors.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(16).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.17; P.L.2-2003, SEC.35.
IN Code § 6-1.1-10-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-18. Nonprofit Corporations Supporting Fine Arts

Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is organized and operated for the primary purpose of coordinating, promoting, encouraging, housing, or providing financial support to activities in the field of fine arts.(b) For purposes of this section, the field of fine arts includes, but is not limited to, the following art forms:(1) classical, semi-classical, or modern instrumental and vocal music;(2) classical dance, including ballet, modern adaptations of formal dance, and ethnic dance;(3) painting, drawing, and the graphic arts;(4) sculpture;(5) architecture;(6) drama and musical theater.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(25).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-18.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-18.5. Nonprofit Corporation Property Used in Operation of Health Facility or Home for the Aged

Sec. 18.5. (a) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-2 or other property that is not substantially related to or supportive of the inpatient facility of the hospital unless the office, practice, or other property:(1) provides or supports the provision of charity care (as defined in IC 16-18-2-52.5), including funds or other financial support for health care services for individuals who are indigent (as defined in IC 16-18-2-52.5(b) and IC 16-18-2-52.5(c)); or(2) provides or supports the provision of community benefits (as defined in IC 16-21-9-1), including research, education, or government sponsored indigent health care (as defined in IC 16-21-9-2).However, participation in the Medicaid or Medicare program, alone, does not entitle an office, a practice, or other property described in this subsection to an exemption under this section.(b) Tangible property is exempt from property taxation if it is:(1) owned by an Indiana nonprofit corporation; and(2) used by that corporation in the operation of a hospital licensed under IC 16-21, a health facility licensed under IC 16-28, or in the operation of a residential facility for the aged and licensed under IC 16-28, or in the operation of a Christian Science home or sanatorium.(c) Property referred to in this section shall be assessed to the extent required under IC 6-1.1-11-9.As added by Acts 1978, P.L.30, SEC.1. Amended by Acts 1982, P.L.29, SEC.2; P.L.66-1983, SEC.1; P.L.2-1993, SEC.53; P.L.25-1995, SEC.14; P.L.198-2001, SEC.29; P.L.156-2011, SEC.3; P.L.197-2011, SEC.33.
IN Code § 6-1.1-10-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-19. Public Libraries

Sec. 19. Tangible property is exempt from property taxation if it is:(1) owned by a corporation which has established a public library under Indiana law; and(2) used exclusively for public library purposes.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-20. Manual Labor, Technical, or Trade Schools; Colleges

Sec. 20. Tangible property is exempt from property taxation if it is:(1) owned by a manual labor school, a technical high school, a trade school, or a college which is incorporated within this state; and(2) used, and in the case of real property actually occupied, for the purpose for which the institution is incorporated.However, the institution's real property which is exempt from taxation under this section may not exceed eight hundred (800) acres in any one (1) county of this state.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(4).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.18.
IN Code § 6-1.1-10-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-22. Dormitories of Church Colleges and Universities

Sec. 22. A tract of land, not exceeding one (1) acre, and the improvements situated on the land are exempt from property taxation if they are:(1) owned by a church; and(2) exclusively used by the church as a dormitory for the students of a college or university which is located within this state.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(14).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-23. Fraternal Benefit Associations

Sec. 23. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by a fraternal beneficiary association which is incorporated, organized, or licensed under the laws of this state.(b) This exemption does not apply to real property unless it is actually occupied and exclusively used by the association in carrying out the purpose for which it was incorporated, organized, or licensed.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(11).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-24. Fraternity or Sorority Property

Sec. 24. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt from property taxation if it is owned by a fraternity or sorority that is exempt from federal income taxation under Section 501(c)(2), Section 501(c)(3), or Section 501(c)(7) of the Internal Revenue Code:(1) a tract of land;(2) the improvements situated on the tract of land; and(3) all personal property.(b) This exemption does not apply unless:(1) the fraternity or sorority is connected with or related to, and under the supervision of, a college, university, or other educational institution; or(2) the property is used by the fraternity or sorority to carry out its purpose, including as an international, national, state, or local headquarters or to support the administrative, executive, or other functions associated with the operation of a fraternity or sorority.(c) For purposes of this section, "fraternity or sorority" includes:(1) a fraternity or sorority that is connected with or related to, and under the supervision of, a college, university, or other educational institution;(2) an international, national, state, or local fraternity or sorority that administers, coordinates, operates, or governs fraternity or sorority chapters, units, divisions, or other groups or group members that are connected with or related to, and under the supervision of, a college, university, or other educational institution;(3) a foundation related to a fraternity or sorority; or(4) a housing corporation or similar entity related to a fraternity or sorority.(d) To qualify for the exemption allowed by this section, the property may be owned, occupied, or used by more than one (1) fraternity or sorority, as long as the property is used to carry out the purposes of fraternities or sororities.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(12).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.173-2011, SEC.2.
IN Code § 6-1.1-10-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-25. Miscellaneous Organizations

Sec. 25. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by any of the following organizations:(1) The Young Men's Christian Association.(2) The Salvation Army, Inc.(3) The Knights of Columbus.(4) The Young Men's Hebrew Association.(5) The Young Women's Christian Association.(6) A chapter or post of Disabled American Veterans of World War I or II.(7) A chapter or post of the Veterans of Foreign Wars.(8) A post of the American Legion.(9) A post of the American War Veterans.(10) The Boy Scouts of America, one (1) or more of its incorporated local councils, or a bank or trust company in trust for the benefit of one (1) or more of its local councils.(11) The Girl Scouts of the U.S.A., one or more of its incorporated local councils, or a bank or trust company in trust for the benefit of one (1) or more of its local councils.(b) This exemption does not apply unless the property is exclusively used, and in the case of real property actually occupied, for the purposes and objectives of the organization.[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(9) part; 6-1-16-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.66, SEC.1; Acts 1980, P.L.38, SEC.1; P.L.67-1983, SEC.1; P.L.79-2014, SEC.2.
IN Code § 6-1.1-10-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-26. County or District Agricultural Associations

Sec. 26. (a) Subject to the limitations contained in subsection (b), the following tangible property is exempt from property taxation if it is owned by a county or district agricultural association of this state:(1) A tract of land not exceeding eighty (80) acres.(2) The improvements situated on the tract of land.(b) This exemption does not apply unless:(1) the association is organized under IC 15-14-3-1; and(2) the property is exclusively used and occupied for the purposes specified in IC 15-14-3-1.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(7) part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.40.
IN Code § 6-1.1-10-26.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-26.5. Agricultural Organization; Land on Which a County Fair Is Conducted; Improvements; Personal Property

Sec. 26.5. (a) This section applies to an assessment date occurring after December 31, 2010.(b) The following tangible property is exempt from property taxation if the tangible property is owned by an agricultural organization that is exempt from federal income taxation under Section 501(c)(5) of the Internal Revenue Code:(1) A tract of land of not more than one hundred forty (140) acres on which a county fair has been conducted for at least fifty (50) years.(2) The improvements situated on the tract of land.(3) The personal property located on the tract of land and used for the exempt purposes of the agricultural organization.As added by P.L.148-2015, SEC.4.
IN Code § 6-1.1-10-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-27. Cemetery Corporations

Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c) the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, or association which is organized under the laws of this state:(1) The real property, including mausoleums and other structures in which human remains are buried or interred but not including crematories, funeral homes, offices, or maintenance structures. However, offices and maintenance structures are exempt if they are owned by, or held in trust for the use of, a church or religious society, or if they are owned by a not-for-profit corporation or association.(2) The personal property which is used exclusively in the establishment, operation, administration, preservation, repair, or maintenance of the cemetery.(b) The exemption under subsection (a) does not apply to real property unless:(1) it has been dedicated or platted for cemetery use;(2) a plat of it has been recorded in the county in which the property is located; and(3) it is exclusively used for cemetery or burial purposes.(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery purposes and:(1) it is owned by, or held in trust for the use of, a church or religious society; or(2) it is owned by a not-for-profit corporation or association.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(8).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.6; P.L.5-1988, SEC.42.
IN Code § 6-1.1-10-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-28. Free Medical Clinics

Sec. 28. A building and the land on which the building is located are exempt from property taxation if:(1) the building is used for the purpose of gratuitously dispensing medicines and medical advice and aid to people; and(2) the real property is owned by a corporation, institution, or association which exists exclusively for that charitable purpose.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(15).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-32. Certain Exempt Property Under Control of Executor

Sec. 32. Tangible property is exempt from property taxation if it:(1) is under the control of an executor;(2) is to pass, under the terms of a will, to a municipal corporation or to a literary, scientific, benevolent, religious, or charitable institution; and(3) would be exempt from property taxation if it had already been distributed to the devisee or legatee.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(10).]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-33. Certain Exempt Property Under Control of Executor or Trustee

Sec. 33. (a) Tangible property which is under the control of an executor or a trustee is exempt from property taxation if it is to be used and applied:(1) within this state for a municipal, educational, literary, scientific, religious, or charitable purpose; or(2) for the benefit of this state or a state institution.(b) Subsection (a) does not apply unless the executor or trustee diligently and in good faith carries out the provisions of the will or trust agreement by using and applying the property for the intended purpose.[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(13).]Formerly: Acts 1975, P.L.47, SEC.1.