6-1.1-10-45. Indiana Department of Transportation Signage
Sec. 45. (a) Tangible personal property consisting of a sign that is manufactured for the Indiana department of transportation in order for the department to comply with 23 U.S.C. 131 is exempt from personal property taxation. (b) The owner of personal property that wishes to obtain the exemption provided by this section must file an […]
6-1.1-10-46. Property Tax Exemption; for Profit Early Childhood Education Provider
Sec. 46. (a) Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children who are at least four (4) but less than six (6) years of age is exempt from property taxation under section 16 of this chapter only if all the following requirements are satisfied: (1) The […]
6-1.1-10-47. Property Tax Exemption; Certain Federally-Qualified Health Centers
Sec. 47. (a) This section applies to an assessment date occurring after December 31, 2017. (b) Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply: (1) The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code. (2) The owner is: (A) a […]
6-1.1-10-48. Property Tax Exemption; Nonprofit Health, Fitness, Aquatics, and Community Center
Sec. 48. (a) This section applies to assessment dates occurring after December 31, 2016. (b) Tangible property is exempt from property taxation if: (1) it is owned by an Indiana nonprofit public benefit corporation exempt from taxation under Section 501(c)(3) of the Internal Revenue Code; (2) the property is used in the operation of a […]
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 […]
6-1.1-10-49. Property Tax Exemption; Transportation Facility
Sec. 49. (a) This section applies to assessment dates occurring after December 31, 2022. (b) Tangible property (including without limitation, land, personal property, real property, and improvements to land) is exempt from property taxation if the property is used as a part of or incorporated into a transportation facility (as defined IC 5-23-2-17) under a […]
6-1.1-10-36.5. Property of Exempt Organization Used in Nonexempt Trade or Business
Sec. 36.5. (a) Tangible property is not exempt from property taxation under sections 16 through 28 of this chapter or under section 33 of this chapter if it is used by the exempt organization in a trade or business, not substantially related to the exercise or performance of the organization’s exempt purpose. (b) Property referred […]
6-1.1-10-50. Property Tax Exemption; Property Located in an Innovation Development District
Sec. 50. Property designated as exempt under IC 36-7-32.5-15(b) by an executive or the Indiana economic development corporation is exempt from property taxation. As added by P.L.135-2022, SEC.4.
6-1.1-10-29.5. Repealed
Formerly: Acts 1975, P.L.51, SEC.1. As amended by Acts 1981, P.L.63, SEC.3; P.L.41-1984, SEC.3; P.L.58-1986, SEC.2; P.L.46-1996, SEC.2; P.L.192-2002(ss), SEC.31. Repealed by P.L.146-2008, SEC.800.
6-1.1-10-30. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-1-24-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.31, SEC.1; Acts 1981, P.L.63, SEC.4; P.L.41-1984, SEC.4; P.L.260-1999, SEC.2. Repealed by P.L.146-2008, SEC.800.