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 […]
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 […]
6-1.1-10-17. Memorial Corporation Property
Sec. 17. Tangible property is exempt from property taxation if it is owned by a corporation which is organized and operated under IC 10-18-7 for the purpose of perpetuating the memory of soldiers and sailors. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(16).] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.17; P.L.2-2003, SEC.35.
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 […]
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, […]
6-1.1-10-19. Public Libraries
Sec. 19. Tangible property is exempt from property taxation if it is: (1) owned by a corporation which has established a public library under Indiana law; and (2) used exclusively for public library purposes. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).] Formerly: Acts 1975, P.L.47, SEC.1.
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 […]
6-1.1-10-21. Churches or Religious Societies; Attestation of Exempt Use
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) […]
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 […]
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. […]