reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-10-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-34. Contracts Relating to Certain Exempt Property; Unenforceability

Sec. 34. (a) A contract is not valid or enforceable in any court of this state if:(1) the contract is related to tangible property which is given, devised, or bequeathed to an educational, literary, scientific, religious, or charitable institution;(2) the contract provides that the institution shall pay any income or proceeds received for the tangible property to the donor, or other person designated by the donor, for life or for a determinate period of time; and(3) the contract does not provide that all property taxes that the donor would have paid if the donor had retained title to the property shall be paid by:(A) the donor;(B) the person, if any, designated by the donor to receive the income or proceeds; or(C) the institution.(b) Tangible property transferred in the manner described in subsection (a) is subject to property taxation to the same extent as tangible property which is owned by an individual.(c) This section does not apply to real property transferred under contracts which were entered into before March 9, 1937.[Pre-1975 Property Tax Recodification Citation: 6-1-18-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.6.
IN Code § 6-1.1-10-35 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-35. School Lands; When Considered Sold

Sec. 35. (a) For purposes of this chapter, school lands have been sold if:(1) a certificate of sale has been issued to the purchaser or recorded in the proper office;(2) the purchaser has paid all or part of the purchase money; and(3) the purchaser has or could have entered into possession of the land.(b) If subsection (a) of this section is applicable, the land is subject to assessment and taxation in the same manner as if a deed had been delivered to the purchaser.[Pre-1975 Property Tax Recodification Citation: 6-1-1-30 part.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-10-36.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-36.3. Property Used or Occupied for One or More Stated Purposes; Applicability of Exemption; Limitations

Sec. 36.3. (a) For purposes of this section, property is predominantly used or occupied for one (1) or more stated purposes if it is used or occupied for one (1) or more of those purposes during more than fifty percent (50%) of the time that it is used or occupied in the year that ends on the assessment date of the property.(b) The determination under subsection (c) of:(1) the use or occupation of the property; and(2) the application of an exemption;applies separately to each part of the property identified under IC 6-1.1-11-3(c)(5).(c) If a section of this chapter states one (1) or more purposes for which property must be used or occupied in order to qualify for an exemption, then the exemption applies as follows:(1) Property that is exclusively used or occupied for one (1) or more of the stated purposes is totally exempt under that section.(2) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a church, religious society, or not-for-profit school is totally exempt under that section.(3) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a person other than a church, religious society, or not-for-profit school is exempt under that section from property tax on the part of the assessment of the property that bears the same proportion to the total assessment of the property as the amount of time that the property was used or occupied for one (1) or more of the stated purposes during the year that ends on the assessment date of the property bears to the amount of time that the property was used or occupied for any purpose during that year. This subdivision does not apply to a for-profit provider of early childhood education services covered by section 46 of this chapter.(4) Property that is predominantly used or occupied for a purpose other than one (1) of the stated purposes is not exempt from any part of the property tax.(d) Property is not used or occupied for one (1) or more of the stated purposes during the time that a predominant part of the property is used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of one (1) or more of the stated purposes.As added by P.L.66-1983, SEC.2. Amended by P.L.264-2003, SEC.3; P.L.151-2014, SEC.2.
IN Code § 6-1.1-10-36.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-36.5. Property of Exempt Organization Used in Nonexempt Trade or Business

Sec. 36.5. (a) Tangible property is not exempt from property taxation under sections 16 through 28 of this chapter or under section 33 of this chapter if it is used by the exempt organization in a trade or business, not substantially related to the exercise or performance of the organization's exempt purpose.(b) Property referred to in sections 16 through 28 of this chapter or under section 33 of this chapter shall be assessed to the extent required under IC 6-1.1-11-9.(c) The department of local government finance shall adopt rules under IC 4-22-2 to carry out this section.As added by Acts 1978, P.L.32, SEC.1. Amended by P.L.198-2001, SEC.31.
IN Code § 6-1.1-10-37 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-37. Leases of Exempt Property; Effect

Sec. 37. (a) This section does not apply to the lease of a dwelling unit within a public housing project by the tenant of that dwelling unit.(b) If real property that is exempt from taxation is leased to another whose property is not exempt and the leasing of the real property does not make it taxable, the leasehold estate and the appurtenances to the leasehold estate shall be assessed and taxed as if they were real property owned by the lessee or his assignee.(c) If personal property that is exempt from taxation is leased to another whose property is not exempt and the leasing of the personal property does not make it taxable, the leased personal property shall be assessed and taxed as if it were personal property owned by the lessee or his assignee.[Pre-1975 Property Tax Recodification Citation: 6-1-1-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-1984, SEC.1; P.L.59-1986, SEC.1.
IN Code § 6-1.1-10-37.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-37.8. Homeowners Associations; Held for Use, Benefit, or Enjoyment of Members

Sec. 37.8. For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:(1) is owned by a homeowners association (as defined in IC 32-25.5-2-4); and(2) is held by the homeowners association for the use, benefit, or enjoyment of members of the homeowners association.As added by P.L.203-2016, SEC.2.
IN Code § 6-1.1-10-38 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-38. Property Tax Exemption Provisions; Enumeration

     Revisor's Note: The online version of this section appeared incorrectly from July 1, 2015 until October 6, 2015. Use the following version of this section.Sec. 38. This chapter does not contain all of the property tax exemption provisions. The property taxation exemption provisions include, but are not limited to, the following sections:
IN Code § 6-1.1-10-39 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-39. Intangible Personal Property Exemptions

Sec. 39. Intangible personal property, including the following, is exempt from taxation under this article:(1) A promissory note.(2) A share of stock in a foreign corporation.(3) A bond.(4) A debenture.(5) A postal savings certificate.(6) Equity in a brokerage or trading account.(7) A deposit of money.(8) A loan account.(9) A debt instrument with interest coupons.(10) A registered corporate security evidencing a debt.(11) A written instrument or certificate evidencing a debt, including a mortgage, a chattel mortgage, a bill of sale, and a conditional sales contract.(12) A written instrument securing an unwritten debt.(13) A written instrument evidencing an exchange of property when the ultimate transfer of title is intended.(14) A written contract for payment of money.(15) An instrument bearing interest for the benefit of the holder of that instrument or the holder of another instrument.As added by P.L.80-1989, SEC.1.
IN Code § 6-1.1-10-41 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-41. Exempt Property Purchased Under Contract of Sale by Person Not Qualifying for Exemption

Sec. 41. (a) This section does not apply to a contract described in section 5.5 of this chapter.(b) If real or personal property that is exempt from taxation under section 2 or 4 of this chapter:(1) is being purchased under a contract of sale by another person:(A) whose real or personal property is not exempt from taxation; and(B) who is not engaged in an exempt purpose with the real or personal property; and(2) the contract of sale does not make the real or personal property taxable;the real or personal property shall be assessed and taxed as if the real or personal property were owned by the purchaser or the purchaser's assignee.As added by P.L.31-1994, SEC.1.
IN Code § 6-1.1-10-42 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-42. Small Business Incubator Program

Sec. 42. (a) A corporation that is:(1) nonprofit; and(2) participates in the small business incubator program under IC 5-28-21;is exempt from property taxation to the extent of tangible property used for small business incubation.(b) A corporation that wishes to obtain an exemption from property taxation under this section must file an exemption application under IC 6-1.1-11.As added by P.L.178-2002, SEC.14. Amended by P.L.4-2005, SEC.35.
IN Code § 6-1.1-10-45 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-45. Indiana Department of Transportation Signage

Sec. 45. (a) Tangible personal property consisting of a sign that is manufactured for the Indiana department of transportation in order for the department to comply with 23 U.S.C. 131 is exempt from personal property taxation.(b) The owner of personal property that wishes to obtain the exemption provided by this section must file an exemption claim along with the owner's annual personal property tax return. The claim must describe and state the assessed value of the personal property for which an exemption is claimed.(c) The township or county assessor shall:(1) review the exemption claim; and(2) allow or deny the exemption claim in whole or in part.The assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.(d) The township or county assessor shall reduce the assessed value of the owner's personal property for the year for which the exemption is claimed by the amount of exemption allowed.As added by P.L.257-2013, SEC.4.
IN Code § 6-1.1-10-46 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-46. Property Tax Exemption; for Profit Early Childhood Education Provider

Sec. 46. (a) Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children who are at least four (4) but less than six (6) years of age is exempt from property taxation under section 16 of this chapter only if all the following requirements are satisfied:(1) The primary purpose of the provider is educational.(2) The provider is the property owner and the provider also predominantly occupies and uses the tangible property for providing early childhood education services to children who are at least four (4) but less than six (6) years of age.(3) The provider meets the standards of quality recognized by a Level 3 or Level 4 Paths to QUALITY program rating under IC 12-17.2-2-14.2 or has a comparable rating from a nationally recognized accrediting body.If the property owner provides early childhood education services to children who are at least four (4) but less than six (6) years of age and to children younger than four (4) years of age, the amount of the exemption must be on that part of the assessment of the property that bears the same proportion to the total assessment of the property as the percentage of the property owner's enrollment count of children who are at least four (4) but less than six (6) years of age compared to the property owner's total enrollment count of children of all ages.(b) For purposes of this section, the annual assessment date or, if the annual assessment date is not a business day for the property owner, the business day closest to the annual assessment date, must be used for the enrollment count under this section. However, a property owner that believes that the enrollment count on this date for a particular year does not accurately represent the property owner's normal enrollment count for that year may appeal to the county assessor for a change in the date to be used under this section for that year. The appeal must be filed on or before the deadline for filing an exemption under section 16 of this chapter. If the county assessor finds that the property owner's appeal substantiates that the property owner's normal enrollment count is not accurately represented by using the required date, the assessor shall establish an alternate date to be used for that year that represents the property owner's normal enrollment count for that year.As added by P.L.151-2014, SEC.3. Amended by P.L.130-2018, SEC.22.
IN Code § 6-1.1-10-47 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10. Exemptions|6-1.1-10-47. Property Tax Exemption; Certain Federally-Qualified Health Centers

Sec. 47. (a) This section applies to an assessment date occurring after December 31, 2017.(b) Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply:(1) The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.(2) The owner is:(A) a federally-qualified health center (as defined in 42 U.S.C. 1396d(l)(2)(B)); and(B) a primary medical provider that:(i) accepts all patients and provides care regardless of a patient's ability to pay;(ii) is located in a geographically medically underserved area; and(iii) has received a grant at any time from the Indiana health care trust account under IC 4-12-5.(3) The owner was granted an exemption under section 16 of this chapter for a comparable facility located in a contiguous county.(4) The owner applied for an exemption under section 16 of this chapter for a previous assessment date and was denied.(c) The property that is exempt under this section also includes the following:(1) Property used in providing storage or parking.(2) Any part of the property that is leased or rented by the owner to another nonprofit corporation providing services or assistance to participants in the Special Supplemental Nutrition Program for the Women, Infants, and Children Nutrition Program (WIC) under IC 16-35-1.5.(d) If property is exempt under subsection (b) and part of the property is used by a for-profit enterprise, the exemption under subsection (b) is reduced proportionately.As added by P.L.255-2017, SEC.10.
IN Code § 6-1.1-10.3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-1. "Business Personal Property"

Sec. 1. As used in this chapter, "business personal property" means personal property that:(1) is otherwise subject to assessment and taxation under this article; and(2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of income.The term does not include mobile homes assessed under IC 6-1.1-7, personal property held as an investment, or personal property that is assessed under IC 6-1.1-8 and is owned by a public utility subject to regulation by the Indiana utility regulatory commission. However, the term does include the personal property of a telephone company or a communications service provider if that personal property meets the requirements of subdivisions (1) through (2), regardless of whether that personal property is assessed under IC 6-1.1-8 and regardless of whether the telephone company or communications service provider is subject to regulation by the Indiana utility regulatory commission.As added by P.L.80-2014, SEC.2.
IN Code § 6-1.1-10.3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-2. "Local Income Tax Council"

Sec. 2. As used in this chapter, "local income tax council" refers to the local income tax council established by IC 6-3.6-3-1 for a county.As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.8.
IN Code § 6-1.1-10.3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-3. "Exemption Ordinance"

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council.As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9.
IN Code § 6-1.1-10.3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-4. "New Personal Property"

Sec. 4. As used in this chapter, "new personal property" means business personal property that:(1) a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and(2) has not previously been used in Indiana before the taxpayer acquires the business personal property.As added by P.L.80-2014, SEC.2.
IN Code § 6-1.1-10.3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-5. Adoption of Exemption Ordinance by Local Income Tax Council

Sec. 5. (a) A local income tax council may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provided in section 6 of this chapter.(b) For purposes of adopting an exemption ordinance under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county, regardless of whether a local income tax is in effect in the county and regardless of how the local income tax in effect in the county is allocated. Except as provided in this chapter, the local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting under this chapter.(c) Before adopting an exemption ordinance under this section, a local income tax council must conduct a public hearing on the proposed exemption ordinance. The local income tax council must publish notice of the public hearing in accordance with IC 5-3-1.(d) The local income tax council shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county auditor.As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.10.
IN Code § 6-1.1-10.3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-6. Application of Exemption Ordinance to All New Personal Property

Sec. 6. An exemption ordinance adopted under this chapter must exempt all new personal property.As added by P.L.80-2014, SEC.2.
IN Code § 6-1.1-10.3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-7. Repeal or Amendment of Exemption Ordinance

Sec. 7. A local income tax council may repeal or amend an exemption ordinance. However, if a local income tax council repeals or amends an exemption ordinance, any new personal property that was exempt under the exemption ordinance on the date the new personal property was placed into service by a taxpayer remains exempt from property taxation, regardless of whether or not the ownership of the new personal property changes after the date the exemption ordinance is amended or repealed.As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.11.
IN Code § 6-1.1-10.3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 10.3. County Option Exemption of Business Personal Property|6-1.1-10.3-8. Application Not Required

Sec. 8. A taxpayer is not required to file an application or a personal property tax return to qualify for an exemption under this chapter.As added by P.L.80-2014, SEC.2.
IN Code § 6-1.1-11-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-1. Waiver of Exemption

Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation.[Pre-1975 Property Tax Recodification Citation: 6-1-2-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-11-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-1.5. Eligibility for an Exemption on Assessment Date

Sec. 1.5. (a) This section applies to an exemption for:(1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and(2) an assessment date for a mobile home (including a manufactured home) assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2016.(b) An award of an exemption from property taxation for tangible property for a particular assessment date must be based on the tangible property's eligibility of the exemption on that assessment date. An act occurring after the assessment date, including a change in:(1) use, value, character, or ownership of the tangible property; or(2) the age, disability, or income of any owner, contract buyer, or possessor of tangible property;does not affect the eligibility of the tangible property for an exemption for that assessment date.As added by P.L.111-2014, SEC.19.
IN Code § 6-1.1-11-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 11. Exemption Procedures|6-1.1-11-2. Applicability of Chapter

Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by law.[1975 Property Tax Recodification Citation: New.]Formerly: Acts 1975, P.L.47, SEC.1.