reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.2. Credit for Railroad Car Maintenance and Improvements › 6-1.1-8.2-5. Determination of Amount of Credit

Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to under section 4 of this chapter for a particular calendar year is equal to the lesser of:
(1) twenty-five percent (25%) of the qualified expenditures made by the taxpayer in the calendar year immediately preceding the calendar year in which the tax liability is imposed; or
(2) the taxpayer's total tax liability for the calendar year.
(b) The total amount of credits provided under this chapter in a calendar year may not exceed two million eight hundred thousand dollars ($2,800,000). If the total amount of credits applied for in a calendar year exceeds the maximum provided under this subsection, each taxpayer's credit shall be reduced by an amount determined under the following STEPS:
STEP ONE: Divide the maximum amount of credits provided by this chapter for the year by the total amount of credits applied for under this chapter for the year.
STEP TWO: Multiply the STEP ONE result by the total amount of credits applied for by the taxpayer for the year.
As added by P.L.253-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.2. Credit for Railroad Car Maintenance and Improvements › 6-1.1-8.2-6. Filing Expenditure Statement

Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:
(1) in the form prescribed by the department of local government finance; and
(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.
As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-2. "Industrial Facility" Defined

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:
(1) has been classified as industrial property under the rules of the department of local government finance; and
(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a qualifying county.
The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.89; P.L.159-2020, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-3. "Qualifying County" Defined

Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000).
As added by P.L.151-2001, SEC.3. Amended by P.L.11-2023, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-5. Facility to Be Assessed in Prescribed Manner

Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter.
As added by P.L.151-2001, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-6. County Assessor to Provide List of Industrial Facilities Annually to the Department of Local Government Finance

Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.90; P.L.182-2009(ss), SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-7. Notice of Newly Constructed Facilities

Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform this duty for a township in a qualifying county if there is no township assessor for the township.
(b) Each building commissioner in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the jurisdiction served by the building commissioner.
(c) The department of local government finance shall schedule an assessment under this chapter of a newly constructed industrial facility within six (6) months after receiving notice of the construction under this section.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.91; P.L.146-2008, SEC.101.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-8. Reassessment by the Department; Local Officials and Vendors Under Contract With Local Officials May Not Reassess

Sec. 8. (a) For purposes of:
(1) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or
(2) a new assessment;
the department of local government finance shall assess each industrial facility in a qualifying county.
(b) The following may not assess an industrial facility in a qualifying county:
(1) A county assessor.
(2) A township assessor.
(3) An assessing official.
(4) A vendor under contract with a county assessor or township assessor.
(5) A county property tax assessment board of appeals.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-9. Support of Department's Assessor

Sec. 9. The county assessor and the township assessors, if any, of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.93; P.L.159-2020, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-10. Certification of True Tax Values

Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the property is located. In addition, if an industrial company has appealed the department of local government finance's final assessment of the industrial facility, the department of local government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the certification of the department of local government finance to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department of local government finance shall consider the county assessor's findings and make any additions to the certification the department of local government finance finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department of local government finance.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-12. Rules

Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.5. Assessment of Industrial Facilities in Lake County › 6-1.1-8.5-13. Conflicts With Provisions in Other Chapters

Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a qualifying county. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.
As added by P.L.151-2001, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-1. "Industrial Company" and "Department"

Sec. 1. As used in this chapter:
(1) "industrial company" means an owner or user of industrial property; and
(2) "department" refers to the department of local government finance.
As added by P.L.198-2001, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-2. "Industrial Facility"

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:
(1) has been classified as industrial property under the rules of the department; and
(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a county.
The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.
As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-3. Petitions for Reassessment of Industrial Facilities

Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township.
(b) An industrial company may at any time petition the department to assess the real property of an industrial facility owned or used by the company.
(c) Before January 1 of any year, the county assessor of the county in which an industrial facility is located may petition the department to assess the real property of the industrial facility for the assessment date in the following year.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.18; P.L.113-2010, SEC.21; P.L.112-2012, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-4. Assessments by Department of Local Government Finance

Sec. 4. The department may assess the real property of an industrial facility pursuant to a petition filed under section 3 of this chapter.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-5. Scheduling of Assessments

Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(b) or 3(c) of this chapter, the department shall schedule the assessment not later than six (6) months after receiving the petition.
(b) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) of this chapter, the department shall schedule the assessment not later than three (3) months after the assessment date for which the petition was filed.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.20; P.L.113-2010, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-6. Support From County Assessors

Sec. 6. The county assessor and the township assessors, if any, of the county in which the industrial facility is located shall provide support to the department's assessor during the course of the assessment of an industrial facility.
As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-7. Certification of Values; Appeal and Review

Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true tax values to the county assessor and the county auditor of the county in which the property is located. In addition, if an industrial company has appealed the department's final assessment of the industrial facility, the department shall notify the county auditor of the appeal.
(b) The county assessor shall review the certification of the department to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary. The department shall consider the county assessor's findings and make any additions to the certification the department finds are necessary. The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department.
As added by P.L.198-2001, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-9. Adoption of Rules

Sec. 9. The department may adopt rules to provide just valuations of industrial facilities under this chapter.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8.7. Assessment of Industrial Facilities › 6-1.1-8.7-10. Conflict of Laws

Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.
As added by P.L.198-2001, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-1. Notice to Taxpayers

Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the assessment or increase in assessment. The notice shall contain a general description of the property and a statement describing the taxpayer's right to a review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004, SEC.13; P.L.219-2007, SEC.23; P.L.146-2008, SEC.102; P.L.232-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-2. Adjustment Statement; Filing

Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains:
(1) the reasons why the action was taken; and
(2) the facts or evidence on which the reasons are based.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-3. Increasing Assessment; Limitation; Failure to File or Fraudulent Filing

Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal property which is omitted from or undervalued on the return may be assessed, or its assessed value may be increased, only if the notice required under section 1 of this chapter is given within three (3) years after the date the return is filed. However, if the taxpayer's personal property return for a particular year substantially complies with the provisions of this article and the regulations of the department of local government finance, an assessing official or a county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.
(b) If a taxpayer fails to file a personal property return for a particular year, the taxpayer's personal property may be assessed for that year only if the notice required by section 1 of this chapter is given within ten (10) years after the date on which the return for that year should have been filed.
(c) If a taxpayer files a fraudulent personal property return, or fails to file a return with the intent to evade the payment of property taxes, the assessment limitations prescribed in subsections (a) and (b) do not apply.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.34; P.L.90-2002, SEC.97.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-4. Prior Year Assessments; Notice; Bona Fide Purchasers; Lien Exemptions

Sec. 4. (a) Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three (3) years after the assessment date for that prior year.
(b) With respect to real property which is owned by a bona fide purchaser without knowledge, no lien attaches for any property taxes which result from an assessment, or an increase in assessed value, made under this chapter for any period before his purchase of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-3.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-5. Petition for Review; Changing Tax Duplicate

Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until the adjustments are finally determined on review and appeal.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-4.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-6. Discovering Undervalued or Omitted Property; Examination of Record

Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors. For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-7. Examination of Records; Expenses

Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his belief. If the board is satisfied that the examination is necessary, the board may direct the county assessor to conduct it. If the board so directs, the county assessor shall make the examination. The board of commissioners shall pay the expenses incurred by the county assessor in making the examination if he submits an itemized statement of his expenses and a voucher for each item of expense.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-6.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-9. Petition to Department of Local Government Finance Not Required

Sec. 9. A petition to the department of local government finance is not necessary with respect to any assessment, or increase in assessed valuation, which is made under this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.98.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 9. Assessment of Omitted or Undervalued Tangible Property › 6-1.1-9-10. Correction of Overreporting

Sec. 10. (a) If in the course of a review of a taxpayer's personal property assessment under this chapter an assessing official or the assessing official's representative or contractor discovers an error indicating that the taxpayer has overreported a personal property assessment, the assessing official shall:
(1) adjust the personal property assessment to correct the error; and
(2) process a refund or credit for any resulting overpayment.
(b) Application of subsection (a) is subject to the restrictions of IC 6-1.1-11-1.
(c) If a taxpayer believes that the taxpayer overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment under this chapter for which the assessing official fails to make an adjustment to correct the error under this section either in whole or in part, the taxpayer may:
(1) initiate an appeal of the assessment under IC 6-1.1-15-1.1 for a credit to offset any resulting overpayment against the taxpayer's current personal property tax liability; or
(2) file a claim for refund under IC 6-1.1-26-1.1 of personal property taxes paid with regard to any resulting overpayment.
As added by P.L.154-2006, SEC.9. Amended by P.L.154-2020, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-1. United States Property

Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that this state is prohibited by law from taxing it. However, any interest in tangible property of the United States shall be assessed and taxed to the extent this state is not prohibited from taxing it by the Constitution of the United States.
(b) If the United States provides for the payment of money in lieu of property taxes upon tangible property which is exempt from taxation, the payment shall be made to and settled by the department of local government finance. The department of local government finance may make appraisements, assessments, and agreements and may do all acts necessary to the ascertainment, settlement, and collection of such a payment. The department of local government finance may distribute amounts so received to the taxing units that would be entitled to the money if the payment were for taxes upon the property. However, if the payment is made by the United States for the rendition of a particular service, the department of local government finance shall distribute the payment to the taxing unit which rendered the service. Where payment is made for a service, the department of local government finance may not make a settlement with the United States without the prior approval of the taxing unit involved.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(1) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.99.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-2. State Property; Property Leased to a State Agency

Sec. 2. (a) Except as otherwise provided by law, the property owned by this state, a state agency, or the bureau of motor vehicles commission is exempt from property taxation.
(b) Real property leased to a state agency is exempt from property taxes if the lease, regardless of the commencement date, requires the state agency to reimburse the owner for property taxes. If a state agency leases less than all of a parcel of real property, the exemption provided by this subsection is a partial exemption that is equal to the part of the gross assessed value of the real property attributable to the part of the real property leased by the state agency.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(1) part; 6-1-1-2(21).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1991, SEC.34; P.L.257-2013, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-3. Bridges and Tangible Appurtenant Property

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:
(1) the bridge is constructed:
(A) entirely within this state and across a navigable stream; or
(B) across a stream forming a boundary of this state;
(2) the bridge is owned by a state or a political subdivision of a state; and
(3) the bridge:
(A) is (except as provided in subsection (b) of this section) operated free of tolls; or
(B) was authorized or consented to by an act of Congress.
(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:
(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches; or
(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.
[Pre-1975 Property Tax Recodification Citation: 6-1-14-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-4. Political Subdivision Property

Sec. 4. Except as otherwise provided by law, the property owned by a political subdivision of this state is exempt from property taxation.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(2), (3), (17); 6-1-12-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-5. Municipal Property

Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.
(b) For purposes of this section, property used to provide a municipal service includes:
(1) a public school or library;
(2) a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and
(3) any other municipally owned property, utility, or institution.
[Pre-1975 Property Tax Recodification Citation: 6-1-13-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-5.5. Urban Homesteading Property

Sec. 5.5. Real property that is held under IC 36-7-17 or IC 36-7-17.1 and that is conveyed by contract with retention of the deed by the city is deemed to be the property of the city held for municipal purposes and is exempt from property taxation.
Formerly: Acts 1975, P.L.195, SEC.4. As amended by Acts 1981, P.L.11, SEC.22; P.L.118-2013, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-6. Municipally Owned Water Company Property

Sec. 6. (a) Property which is owned by a domestic corporation of this state is exempt from property taxation if:
(1) the corporation owns a water system or waterworks;
(2) the corporation is, pursuant to a contract, supplying its entire output of water at wholesale rates to a city or town of this state; and
(3) the city or town which receives the water owns at least ninety-five percent (95%) of the corporation's capital stock.
(b) For purposes of this section, stock is preferred stock and not capital stock if:
(1) fixed dividends are payable to the stock owner at a rate not to exceed six percent (6%) per year; and
(2) the stock owner has no further right to participate in the profits of the corporation.
[Pre-1975 Property Tax Recodification Citation: 6-1-15-1.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-7. Nonprofit Water Companies

Sec. 7. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in the sale and distribution of water. However, this exemption only applies if the corporation is operated on a not-for-profit basis.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(23).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.65-1983, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-8. Nonprofit Sewage Disposal Company

Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage disposal service within a rural area of this state. However, this exemption only applies if the corporation is operated on a not-for-profit basis.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(24).]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-9. Industrial Waste Control Facilities

Sec. 9. (a) For purposes of this section, "industrial waste control facility" means personal property which is:
(1) included either as a part of or an adjunct to a privately owned manufacturing or industrial plant or coal mining operation; and
(2) used predominantly to:
(A) prevent, control, reduce, or eliminate pollution of a stream or a public body of water located within or adjoining this state by treating, pretreating, stabilizing, isolating, collecting, holding, controlling, or disposing of waste or contaminants generated by the plant; or
(B) meet state or federal reclamation standards for a coal mining operation.
The term includes personal property that is under construction or in the process of installation and that will be used for the purposes described in this subsection when placed in service. The term also includes spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.
(b) An industrial waste control facility is exempt from property taxation if it is not used in the production of property for sale.
[Pre-1975 Property Tax Recodification Citations: 6-1-8-1; 6-1-8-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.16; P.L.79-1987, SEC.1; P.L.41-1993, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-10. Industrial Waste Control Facilities; Claiming Exemption; Industrial Waste Control Facility; How Owner Claims Exemption; Investigation; Determination; Potential Revocation of Determination Claim Allowed or Denied

Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the exemption provided in section 9 of this chapter shall file an exemption claim along with the owner's annual personal property return. The claim shall describe and state the assessed value of the property for which an exemption is claimed.
(b) The owner must:
(1) provide a written statement attesting that the property claimed as exempt meets the requirements for the exemption under section 9 of this chapter; and
(2) file the statement along with the owner's exemption claim and annual personal property return.
(c) The township assessor (if any) or county assessor may investigate any claim and determine if the property for which the exemption is claimed is being utilized as an industrial waste control facility. The assessor may require additional documents from the property owner to support the owner's exemption claim.
(d) A determination under subsection (c) concerning an exemption claim remains in effect:
(1) as long as the owner owns the property and uses the property as an industrial waste control facility; or
(2) for five (5) years;
whichever is less. In addition, during the five (5) years after the determination, the owner of the property must notify the assessor in writing if any of the property on which the determination was based is disposed of or removed from service as an industrial waste control facility.
(e) The assessor may revoke a determination made under subsection (c) if the assessor finds that the property is not predominantly used as an industrial waste control facility.
(f) The township or county assessor shall allow or deny in whole or in part each exemption claim.
(g) The assessor shall reduce the assessed value of the owner's personal property for the year for which an exemption is claimed by the amount of exemption allowed.
[Pre-1975 Property Tax Recodification Citation: 6-1-8-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.183; P.L.80-1987, SEC.1; P.L.41-1993, SEC.9; P.L.146-2008, SEC.104; P.L.100-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-11. Appeal of Industrial Waste Control Facility Exemption Determination

Sec. 11. A determination concerning an exemption claim under section 10 of this chapter may be appealed by the property owner to the circuit court, superior court, or probate court of the county in which the property is located. The court shall try the appeal without a jury. Either the property owner or the township or county assessor may appeal the court's decision in the same manner that other civil cases may be appealed.
[Pre-1975 Property Tax Recodification Citation: 6-1-8-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.184; P.L.84-2016, SEC.28; P.L.100-2021, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-12. Stationary or Unlicensed Mobile Air Pollution Control System

Sec. 12. (a) Personal property is exempt from property taxation if:
(1) it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial facility;
(2) it is not primarily used in the production of property for sale;
(3) it is employed predominantly in the operation of the air pollution control system;
(4) the air pollution control system is designed and used for the improvement of public health and welfare by the prevention or elimination of air contamination caused by industrial waste or contaminants;
(5) a sanitary treatment or elimination service for the waste or contaminants is not provided by public authorities; and
(6) it is acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards.
(b) The property that is exempt under this section includes the following personal property:
(1) Personal property that is under construction or in the process of installation and that will be used for the purposes described in subsection (a) when placed in service.
(2) Spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-9-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1; P.L.41-1993, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-13. Stationary or Unlicensed Mobile Air Pollution Control System; Claim for Exemption

Sec. 13. (a) The owner of personal property which is part of a stationary or unlicensed mobile air pollution control system who wishes to obtain the exemption provided in section 12 of this chapter shall claim the exemption on the owner's annual personal property return. On the return, the owner shall describe and state the assessed value of the property for which the exemption is claimed.
(b) The township or county assessor shall:
(1) review the exemption claim; and
(2) allow or deny it in whole or in part.
In making the decision, the township or county assessor shall consider the requirements stated in section 12 of this chapter.
(c) 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.
[Pre-1975 Property Tax Recodification Citation: 6-1-9-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.2; P.L.146-2008, SEC.105.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-14. Industrial Waste Control Facility; Stationary Air Purification System; Action on Exemption Claim Treated as Assessment

Sec. 14. The action taken by a township or county assessor on an exemption claim filed under section 10 or 13 of this chapter shall be treated as an assessment of personal property. Thus, the assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.
[Pre-1975 Property Tax Recodification Citations: 6-1-8-4 part; 6-1-9-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-15. Public Airports

Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the maintenance of commercial passenger aircraft is a municipal purpose regardless of whether the airport or maintenance facility is owned or operated by a municipality. The owner of any airport located in this state, who holds a valid and current public airport certificate issued by the Indiana department of transportation, may claim an exemption for only so much of the land as is reasonably necessary to and used for public airport purposes. A person maintaining commercial passenger aircraft in a county having a population of:
(1) more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000); or
(2) more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000);
may claim an exemption for commercial passenger aircraft not subject to the aircraft excise tax under IC 6-6-6.5 that is being assessed under this article, if it is located in the county only for the purposes of maintenance.
(b) The exemption provided by this section is noncumulative and applies only to property that would not otherwise be exempt. Nothing contained in this section applies to or affects any other tax exemption provided by law.
(c) As used in this section, "land used for public airport purposes" includes the following:
(1) That part of airport land used for the taking off or landing of aircraft, taxiways, runway and taxiway lighting, access roads, auto and aircraft parking areas, and all buildings providing basic facilities for the traveling public.
(2) Real property owned by the airport owner and used for airport operation and maintenance purposes, which includes the following property:
(A) Leased property that:
(i) is used for agricultural purposes; and
(ii) is located within the area that federal law and regulations of the Federal Aviation Administration restrict to activities and purposes compatible with normal airport operations.
(B) Runway protection zones.
(C) Avigation easements.
(D) Safety and transition areas, as specified in IC 8-21-10 concerning the regulation of tall structures and 14 CFR Part 77 concerning the safe, efficient use and preservation of the navigable airspace.
(E) Land purchased using funds that include grant money provided by the Federal Aviation Administration or the Indiana department of transportation.
(3) Real property used in providing for the shelter, storage, or care of aircraft, including hangars.
(4) Housing for weather and signaling equipment, navigational aids, radios, or other electronic equipment.
The term does not include land areas used solely for purposes unrelated to aviation.
[Pre-1975 Property Tax Recodification Citations: 6-1-11-1; 6-1-11-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.15; P.L.77-1989, SEC.1; P.L.18-1990, SEC.18; P.L.126-2000, SEC.3; P.L.119-2012, SEC.16; P.L.180-2016, SEC.8; P.L.104-2022, SEC.19.
2023 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.
2023 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) and less than twenty thousand four hundred (20,400).
(2) A county having a population of more than twenty-four thousand six hundred (24,600) and 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; P.L.104-2022, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 10. Exemptions › 6-1.1-10-16.7. Real Property Exemption; Expiration

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.
2023 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.