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IC 6-1.1-10-2
State property
Sec. 2. 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1991,
SEC.34.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.42-2011,
SEC.5.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.15.
IC 6-1.1-10-5.5
Urban homesteading property
Sec. 5.5. Real property held under IC 36-7-17, which 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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.1.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
IC 6-1.1-10-10
Industrial waste control facilities; claiming exemptions;
investigations; determinations of department
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 shall, by registered or certified mail, forward a
copy of the exemption claim to the department of environmental
management. The department shall acknowledge its receipt of the
claim.
(c) The department of environmental management may investigate
any claim. The department may also determine if the property for
which the exemption is claimed is being utilized as an industrial
waste control facility. Within one hundred twenty (120) days after a
claim is mailed to the department, the department may certify its
written determination to the township or county assessor with whom
the claim was filed.
(d) The determination of the department 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
department's determination the owner of the property must notify the
county assessor and the department in writing if any of the property
on which the department's determination was based is disposed of or
removed from service as an industrial waste control facility.
(e) The department may revoke a determination if the department
finds that the property is not predominantly used as an industrial
waste control facility.
(f) The township or county assessor, in accord with the
determination of the department, shall allow or deny in whole or in
part each exemption claim. However, if the owner provides the
assessor with proof that a copy of the claim has been mailed to the
department, and if the department has not certified a determination
to the assessor within one hundred twenty (120) days after the claim
has been mailed to the department, the assessor shall allow the total
exemption claimed by the owner.
(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.
(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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.37, SEC.1; P.L.41-1993, SEC.10.
IC 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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.106.
IC 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) but less
than two hundred seventy thousand (270,000); or
(2) more than three hundred thousand (300,000) but 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 directly
for airport operation and maintenance purposes.
(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.
(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.
IC 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.
IC 6-1.1-10-16
Exemption of building, land, and personal property used for
various purposes; termination of eligibility for exemption
Sec. 16. (a) All or part of a building is exempt from property
taxation if it is owned, occupied, and used by a person for
educational, literary, scientific, religious, or charitable purposes.
(b) A building is exempt from property taxation if it is owned,
occupied, and used by a town, city, township, or county for
educational, literary, scientific, fraternal, or charitable purposes.
(c) A tract of land, including the campus and athletic grounds of
an educational institution, is exempt from property taxation if:
(1) a building that is exempt under subsection (a) or (b) is
situated on it;
(2) a parking lot or structure that serves a building referred to in
subdivision (1) is situated on it; or
(3) the tract:
(A) is owned by a nonprofit entity established for the
purpose of retaining and preserving land and water for their
natural characteristics;
(B) does not exceed five hundred (500) acres; and
(C) is not used by the nonprofit entity to make a profit.
(d) A tract of land is exempt from property taxation if:
(1) it is purchased for the purpose of erecting a building that is
to be owned, occupied, and used in such a manner that the
building will be exempt under subsection (a) or (b); and
(2) not more than four (4) years after the property is purchased,
and for each year after the four (4) year period, the owner
demonstrates substantial progress and active pursuit towards the
erection of the intended building and use of the tract for the
exempt purpose. To establish substantial progress and active
pursuit under this subdivision, the owner must prove the
existence of factors such as the following:
(A) Organization of and activity by a building committee or
other oversight group.
(B) Completion and filing of building plans with the
appropriate local government authority.
(C) Cash reserves dedicated to the project of a sufficient
amount to lead a reasonable individual to believe the actual
construction can and will begin within four (4) years.
(D) The breaking of ground and the beginning of actual
construction.
(E) Any other factor that would lead a reasonable individual
to believe that construction of the building is an active plan
and that the building is capable of being completed within
eight (8) years considering the circumstances of the owner.
If the owner of the property sells, leases, or otherwise transfers a
tract of land that is exempt under this subsection, the owner is liable
for the property taxes that were not imposed upon the tract of land
during the period beginning January 1 of the fourth year following
the purchase of the property and ending on December 31 of the year
of the sale, lease, or transfer. The county auditor of the county in
which the tract of land is located may establish an installment plan
for the repayment of taxes due under this subsection. The plan
established by the county auditor may allow the repayment of the
taxes over a period of years equal to the number of years for which
property taxes must be repaid under this subsection.
(e) Personal property is exempt from property taxation if it is
owned and used in such a manner that it would be exempt under
subsection (a) or (b) if it were a building.
(f) A hospital's property that is exempt from property taxation
under subsection (a), (b), or (e) shall remain exempt from property
taxation even if the property is used in part to furnish goods or
services to another hospital whose property qualifies for exemption
under this section.
(g) Property owned by a shared hospital services organization that
is exempt from federal income taxation under Section 501(c)(3) or
501(e) of the Internal Revenue Code is exempt from property
taxation if it is owned, occupied, and used exclusively to furnish
goods or services to a hospital whose property is exempt from
property taxation under subsection (a), (b), or (e).
(h) 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 providing 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, practice, or other property described in this
subsection to an exemption under this section.
(i) A tract of land or a tract of land plus all or part of a structure
on the land is exempt from property taxation if:
(1) the tract is acquired for the purpose of erecting, renovating,
or improving a single family residential structure that is to be
given away or sold:
(A) in a charitable manner;
(B) by a nonprofit organization; and
granted; or
(3) transfers the tangible property to a person who:
(A) is not a low income individual; or
(B) does not use the transferred property as a residence for
at least one (1) year after the property is transferred;
the person receiving the exemption shall notify the county recorder
and the county auditor of the county in which the property is located
not later than sixty (60) days after the event described in subdivision
(1), (2), or (3) occurs. The county auditor shall immediately inform
the county assessor of a notification received under this subsection.
(l) If subsection (k)(1), (k)(2), or (k)(3) applies, the owner shall
pay, not later than the date that the next installment of property taxes
is due, an amount equal to the sum of the following:
(1) The total property taxes that, if it were not for the exemption
under subsection (i), would have been levied on the property in
each year in which an exemption was allowed.
(2) Interest on the property taxes at the rate of ten percent
(10%) per year.
(m) The liability imposed by subsection (l) is a lien upon the
property receiving the exemption under subsection (i). An amount
collected under subsection (l) shall be collected as an excess levy. If
the amount is not paid, it shall be collected in the same manner that
delinquent taxes on real property are collected.
(n) Property referred to in this section shall be assessed to the
extent required under IC 6-1.1-11-9.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.51, SEC.1; P.L.74-1987, SEC.4; P.L.57-1993, SEC.7;
P.L.25-1995, SEC.13; P.L.6-1997, SEC.35; P.L.2-1998, SEC.17;
P.L.126-2000, SEC.4; P.L.198-2001, SEC.28; P.L.264-2003, SEC.1;
P.L.196-2007, SEC.1; P.L.156-2011, SEC.2; P.L.197-2011, SEC.32.
IC 6-1.1-10-16.5
Nonprofit corporation property located under or adjacent to lake
or reservoir
Sec. 16.5. (a) This section applies to real property located in
either of the following:
(1) A county having a population of more than twenty thousand
(20,000) but less than twenty thousand five hundred (20,500).
(2) A county having a population of more than twenty-four
thousand five hundred (24,500) but less than twenty-five
thousand (25,000).
(b) A tract of real property owned by a nonprofit public benefit
corporation (as defined in IC 23-17-2-23) is exempt from property
taxation if all of the following apply:
(1) The tract is located:
(A) under a lake or reservoir; or
(B) adjacent to a lake or reservoir.
(2) The lake or reservoir under which or adjacent to which the
tract is located was formed by a dam or control structure owned
and operated by a public utility for the generation of
hydroelectric power.
(3) The public benefit corporation that owns the tract is exempt
from federal income taxation under Section 501(c)(3) of the
Internal Revenue Code and has maintained its tax exempt status
for the previous three (3) years.
(4) The public benefit corporation that owns the tract is
primarily engaged in active efforts to protect and enhance the
environment and water quality of the lake or reservoir under
which or adjacent to which the tract is located in order to
facilitate the public recreational use of the lake or reservoir.
(c) A tract of real property owned by a nonprofit public benefit
corporation described in subsection (b) is exempt from property
taxation if the tract is used by the public benefit corporation in the
public benefit corporation's efforts to enhance the environment and
water quality of a lake or reservoir described in subsection (b).
As added by P.L.2-1999, SEC.1. Amended by P.L.170-2002, SEC.16;
P.L.119-2012, SEC.17.
IC 6-1.1-10-16.7
Real property
Sec. 16.7. 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,
IC 36-2-6-22, or IC 36-3-2-11.
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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.17; P.L.2-2003, SEC.35.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.18.
IC 6-1.1-10-21
Churches or religious societies
Sec. 21. (a) The following tangible property is exempt from
property taxation if it is owned by, or held in trust for the use of, a
church or religious society:
(1) A building that is used for religious worship.
(2) The pews and furniture contained within a building that is
used for religious worship.
(3) The tract of land upon which a building that is used for
religious worship is situated.
(b) The following tangible property is exempt from property
taxation if it is owned by, or held in trust for the use of, a church or
religious society:
(1) A building that is used as a parsonage.
(2) The tract of land, not exceeding fifteen (15) acres, upon
which a building that is used as a parsonage is situated.
(c) To obtain an exemption for parsonages, a church or religious
society must provide the county assessor with an affidavit at the time
the church or religious society applies for the exemptions. The
affidavit must state that:
(1) all parsonages are being used to house one (1) of the
church's or religious society's rabbis, priests, preachers,
ministers, or pastors; and
(2) none of the parsonages are being used to make a profit.
The affidavit shall be signed under oath by the church's or religious
society's head rabbi, priest, preacher, minister, or pastor.
(d) Property referred to in this section shall be assessed to the
extent required under IC 6-1.1-11-9.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.173-2011,
SEC.2.
IC 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) A camp of United States Spanish War Veterans.
(11) 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.
(12) 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.
(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.
IC 6-1.1-10-26
County or district agricultural associations
Sec. 26. (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 county or district agricultural
association of this state:
(1) a tract of land not exceeding eighty (80) acres; and
IC 6-1.1-10-27
Cemetery corporations
Sec. 27. (a) Subject to the limitations contained in subsections (b)
and (c) the following tangible property is exempt from property
taxation if it is owned by a cemetery corporation, firm, or association
which is organized under the laws of this state:
(1) The real property, including mausoleums and other
structures in which human remains are buried or interred but
not including crematories, funeral homes, offices, or
maintenance structures. However, offices and maintenance
structures are exempt if they are owned by, or held in trust for
the use of, a church or religious society, or if they are owned by
a not-for-profit corporation or association.
(2) The personal property which is used exclusively in the
establishment, operation, administration, preservation, repair,
or maintenance of the cemetery.
(b) The exemption under subsection (a) does not apply to real
property unless:
(1) it has been dedicated or platted for cemetery use;
(2) a plat of it has been recorded in the county in which the
property is located; and
(3) it is exclusively used for cemetery or burial purposes.
(c) The exemption under subsection (a) does not apply to personal
property unless it is used exclusively for cemetery purposes and:
(1) it is owned by, or held in trust for the use of, a church or
religious society; or
(2) it is owned by a not-for-profit corporation or association.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.6; P.L.5-1988, SEC.42.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-10-29
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-29.3
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-29.5
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-30
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-30.5
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-31
Repealed
(Repealed by P.L.11-1987, SEC.11.)
IC 6-1.1-10-31.1
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-31.4
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-31.5
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-31.6
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-31.7
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.42-2011,
SEC.6.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-10-36
Repealed
(Repealed by P.L.66-1983, SEC.3.)
IC 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.
(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.
IC 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.42-1984,
SEC.1; P.L.59-1986, SEC.1.
IC 6-1.1-10-38
IC 6-1.1-10-39
IC 6-1.1-10-40
person:
IC 6-1.1-10-42
IC 6-1.1-10-43
2012.
determining whether to designate a high technology district area and
modifying, confirming, or rescinding the declaratory resolution. This
determination of the designating body is final.
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 6-1.1-24-6.8(k) IC 23-7-7-3
IC 8-10-1-27 IC 36-1-10-18
IC 8-23-7-31 IC 36-7-14-37
IC 8-15-2-12 IC 36-7-15.1-25
IC 8-21-9-31 IC 36-7-18-25
IC 10-18-2-22 IC 36-9-4-52
IC 10-18-1-36 IC 36-9-11-10
IC 10-18-3-12 IC 36-9-11.1-11
IC 10-18-4-21 IC 36-9-13-36
IC 10-18-7-9 IC 36-9-13-37
IC 14-33-20-27 IC 36-9-30-31
IC 15-13-4-4 IC 36-10-8-18
IC 16-22-6-34 IC 36-10-9-18
IC 21-34-8-3
(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.
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.
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 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
(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.
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.
Repealed
(Repealed by P.L.146-2008, SEC.800.)
IC 6-1.1-10-44
Enterprise information technology equipment
Sec. 44. (a) As used in this section, "designating body" means the
fiscal body of:
(1) a county that does not contain a consolidated city; or
(2) a municipality.
(b) As used in this section, "eligible business" means an entity
that meets the following requirements:
(1) The entity is engaged in a business that:
(A) operates; or
(B) leases qualified property for use in;
one (1) or more facilities or data centers dedicated to
computing, networking, or data storage activities.
(2) The entity's qualified property is located at a facility or data
center in Indiana that is located in an area designated as a high
technology district area.
(3) The entity, the lessor of qualified property (if the entity is a
lessee), and all lessees of qualified property invest in the
aggregate at least ten million dollars ($10,000,000) in real and
personal property at the facility or data center after June 30,
(4) The average wage of employees who are located in the
county or municipality and engaged in the operation of the
facility or data center is at least one hundred twenty-five
percent (125%) of the county average wage for the county in
which the facility or data center operates.
(c) As used in this section, "enterprise information technology
equipment" means the following:
(1) Hardware supporting computing, networking, or data
storage functions, including servers and routers.
(2) Networking systems having an industry designation as
equipment within the "enterprise" or "data center" class of
networking systems that support the computing, networking, or
data storage functions.
(3) Generators and other equipment used to ensure an
uninterrupted power supply to equipment described in
subdivision (1) or (2).
The term does not include computer hardware designed for single
user, workstation, or departmental level use.
(d) As used in this section, "fiscal body" has the meaning set forth
in IC 36-1-2-6.
(e) As used in this section, "high technology district area" means
all or any part of the area that:
(1) is within the corporate limits of a county or municipality;
and
(2) has been designated as a high technology district area by the
appropriate designating body under subsection (h).
(f) As used in this section, "municipality" has the meaning set
forth in IC 36-1-2-11.
(g) As used in this section, "qualified property" means enterprise
information technology equipment purchased after June 30, 2012,
and any additions to or replacements to such property.
(h) Before adopting a final resolution to designate a high
technology district area, a designating body must first adopt a
declaratory resolution provisionally finding that all or a part of the
area within the designating body's jurisdiction is a high technology
district area. The declaratory resolution must include a description
of the affected area and must be filed with the county assessor. The
designating body shall then publish notice of the adoption and the
substance of the declaratory resolution in accordance with IC 5-3-1
and file a copy of the notice and the declaratory resolution with each
taxing unit in the county. The notice must specify a date when the
designating body will receive and hear all remonstrances and
objections from interested persons. The designating body shall file
the notice and the declaratory resolution with the officers of the
taxing units who are authorized to fix budgets, tax rates, and tax
levies under IC 6-1.1-17-5 at least ten (10) days before the date for
the public hearing. After the designating body considers the
testimony presented at the public hearing, the designating body may
adopt a second and final resolution before January 1, 2017,
(i) A designating body may, after adopting a final resolution under
subsection (h) designating an area as a high technology district area,
enter into an agreement with an eligible business to grant the eligible
business a property tax exemption. In the case of a county, the
exemption applies only to qualified property that is located in
unincorporated territory of the county. In the case of a municipality,
the exemption applies only to qualified property that is located in the
municipality. The property tax exemption applies to the qualified
property only if the designating body and the eligible business enter
into an agreement concerning the property tax exemption. The
agreement must specify the duration of the property tax exemption.
The agreement may specify that if the ownership of qualified
property is transferred by an eligible business, the transferee is
entitled to the property tax exemption on the same terms as the
transferor. If a designating body adopts a final resolution under
subsection (h) and enters into an agreement with an eligible business,
the qualified property owned by the eligible business is exempt from
property taxation as provided in the resolution and the agreement.
(j) If a designating body adopts a final resolution under subsection
(h) and enters into an agreement under subsection (i) to provide a
property tax exemption, the property tax exemption continues for the
period specified in the agreement, notwithstanding the January 1,
2017, deadline to adopt a final resolution under subsection (h).
As added by P.L.163-2009, SEC.1. Amended by P.L.173-2011,
SEC.1; P.L.158-2012, SEC.1.