reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-27. Cemetery Corporations; Churches; Religious Societies

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, not-for-profit corporation, or association which is organized under the laws of this state, a church, or a religious society:
(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, crematories, funeral homes, 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, funeral home, or crematory.
(b) The exemption under subsection (a) does not apply to real property unless:
(1) it has been dedicated or platted for cemetery, crematory, or funeral home use, or a variance has been granted for one (1) or more of those uses;
(2) a plat of it or variance from the plat has been recorded in the county in which the property is located; and
(3) it is exclusively used for cemetery, burial, crematory, or funeral purposes.
(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery, funeral home, or crematory 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; P.L.236-2023, SEC.21.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-29. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.2; P.L.41-1984, SEC.2; P.L.78-1989, SEC.1; P.L.77-1989, SEC.2; P.L.46-1996, SEC.1; P.L.260-1999, SEC.1; P.L.90-2002, SEC.100; P.L.192-2002(ss), SEC.30. Repealed by P.L.146-2008, SEC.800.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-29.5. Repealed

Formerly: Acts 1975, P.L.51, SEC.1. As amended by Acts 1981, P.L.63, SEC.3; P.L.41-1984, SEC.3; P.L.58-1986, SEC.2; P.L.46-1996, SEC.2; P.L.192-2002(ss), SEC.31. Repealed by P.L.146-2008, SEC.800.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-30. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.31, SEC.1; Acts 1981, P.L.63, SEC.4; P.L.41-1984, SEC.4; P.L.260-1999, SEC.2. Repealed by P.L.146-2008, SEC.800.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-31. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.3; P.L.24-1986, SEC.13; P.L.58-1986, SEC.3. Repealed by P.L.11-1987, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-31.7. Repealed

As added by P.L.57-1993, SEC.9. Amended by P.L.84-1995, SEC.2; P.L.47-1996, SEC.1; P.L.6-1997, SEC.36; P.L.90-2002, SEC.102. Repealed by P.L.146-2008, SEC.800.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-36. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-3.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.66-1983, SEC.3.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-38. Property Tax Exemption Provisions; Enumeration

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:
IC 4-20.5-14-3
IC 21-35-2-19
IC 4-20.5-19
IC 21-35-3-20
IC 5-1-4-26
IC 20-47-2-21
IC 6-1.1-10-5
IC 20-47-3-15
IC 8-10-1-27
IC 23-7-7-3
IC 8-23-7-31
IC 36-1-10-18
IC 8-15-2-12
IC 36-7-14-37
IC 8-21-9-31
IC 36-7-15.1-25
IC 10-18-2-22
IC 36-7-18-25
IC 10-18-1-36
IC 36-9-4-52
IC 10-18-3-12
IC 36-9-11-10
IC 10-18-4-21
IC 36-9-11.1-11
IC 10-18-7-9
IC 36-9-13-36
IC 14-33-20-27
IC 36-9-13-37
IC 15-13-4-4
IC 36-9-30-31
IC 16-22-6-34
IC 36-10-8-18
IC 21-34-8-3
IC 36-10-9-18
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.3-1990, SEC.23; P.L.20-1990, SEC.6; P.L.2-1993, SEC.54; P.L.7-1993, SEC.9; P.L.1-1994, SEC.25; P.L.1-1995, SEC.43; P.L.52-1997, SEC.3; P.L.2-2003, SEC.36; P.L.2-2006, SEC.36; P.L.2-2007, SEC.113; P.L.2-2008, SEC.21; P.L.98-2010, SEC.1; P.L.118-2013, SEC.4.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-40. Repealed

As added by P.L.54-1991, SEC.2. Amended by P.L.64-1993, SEC.1; P.L.90-2002, SEC.103. Repealed by P.L.146-2008, SEC.800.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-49. Property Tax Exemption; Transportation Facility

Sec. 49. (a) This section applies to assessment dates occurring after December 31, 2022.
(b) Tangible property (including without limitation, land, personal property, real property, and improvements to land) is exempt from property taxation if the property is used as a part of or incorporated into a transportation facility (as defined IC 5-23-2-17) under a public-private agreement executed in accordance with IC 5-23-8-1(a) or a development agreement executed in accordance with IC 5-23-8-1(b).
(c) The application of the exemption described in subsection (b) shall apply to otherwise qualifying tangible property irrespective of the owner or taxpayer of the property or when such property was placed in service.
As added by P.L.57-2022, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-50. Property Tax Exemption; Property Located in an Innovation Development District

Sec. 50. Property designated as exempt under IC 36-7-32.5-15(b) by an executive or the Indiana economic development corporation is exempt from property taxation.
As added by P.L.135-2022, SEC.4.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 11. Exemption Procedures › 6-1.1-11-3.8. Notice to County Assessor of Lease of Certain Property; County Assessor Notice to Department of Local Government Finance; Department Rules

Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is:
(1) exempt from property taxes:
(A) under an application filed under this chapter; or
(B) under:
(i) IC 6-1.1-10-2; or
(ii) IC 6-1.1-10-4; and
(2) leased to an entity other than:
(A) a nonprofit entity;
(B) a governmental entity; or
(C) an individual who leases a dwelling unit in:
(i) a public housing project;
(ii) a nursing facility referred to in IC 12-15-14;
(iii) an assisted living facility; or
(iv) an affordable housing development.
(b) After December 31, 2003, each lessor of real property shall notify the county assessor of the county in which the real property is located in writing of:
(1) the existence of the lease referred to in subsection (a)(2);
(2) the term of that lease; and
(3) the name and address of the lessee.
(c) Each county assessor shall annually notify the department of local government finance in writing of the information received by the county assessor under subsection (b).
(d) The department of local government finance may adopt rules to:
(1) establish when the notices under subsections (b) and (c) must be given; and
(2) otherwise implement this section.
As added by P.L.264-2003, SEC.6. Amended by P.L.203-2016, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 11. Exemption Procedures › 6-1.1-11-6. Submission of Tax Exemption Applications for Examination

Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.40; P.L.264-2003, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 11. Exemption Procedures › 6-1.1-11-7. Notice of Action by the County Property Tax Assessment Board of Appeals; Action by County Assessor and County Auditor; Appeal

Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals approves the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the approval; and
(2) the county auditor shall note the board's action on the tax duplicate.
The county auditor's notation is notice to the county treasurer that the exempt property shall not be taxed for the current year unless otherwise ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county property tax assessment board of appeals, the county assessor shall notify the applicant by mail. Within forty-five (45) days after the notice is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3, petition the Indiana board to review the county property tax assessment board of appeals' determination.
(d) If the county property tax assessment board of appeals fails to approve or disapprove an exemption application within one hundred eighty (180) days after the owner files an application for exemption under this chapter, the owner may, before the county property tax assessment board of appeals approves or disapproves the exemption application, petition the Indiana board to approve or disapprove the exemption application as authorized under IC 6-1.1-15-3(g).
(e) A petition to the Indiana board under this section shall be conducted in the same manner as appeals under IC 6-1.1-15-4 through IC 6-1.1-15-8.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9; P.L.196-2016, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 11. Exemption Procedures › 6-1.1-11-8. Review of Approved Application by Department of Local Government Finance; Department Action and Rules

Sec. 8. (a) On or before:
(1) August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and
(2) July 1 of each year, for an assessment date in a year that begins after December 31, 2015;
the county auditor of each county shall forward to the department of local government finance the duplicate copies of all approved exemption applications.
(b) The department of local government finance may review the approved applications forwarded under subsection (a). The department of local government finance may deny an exemption if the department determines that the property is not tax exempt under the laws of this state. However, before denying an exemption, the department of local government finance must give notice to the applicant, and the department must hold a hearing on the exemption application.
(c) The department shall adopt rules under IC 4-22-2 with respect to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62; P.L.137-2012, SEC.14; P.L.111-2014, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 11. Exemption Procedures › 6-1.1-11-9. Assessment Method; Exemption for Public Properties

Sec. 9. (a) Except as provided in subsection (b) of this section, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation.
(b) No assessment shall be made of property which is owned by the government of the United States, this state, an agency of this state, or a political subdivision of this state if the property is used, and in the case of real property occupied, by the owner.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20.