6-1.1-11-11. Conflict Resolution Regarding 2014 Enactments
Sec. 11. If there is a conflict between a provision of this chapter that is added or changed in the 2014 session of the general assembly and a provision in another law, the provision in this chapter shall be treated as controlling the procedures related to an exemption from property taxation. As added by P.L.111-2014, […]
6-1.1-11-1. Waiver of Exemption
Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation. [Pre-1975 Property […]
6-1.1-11-1.5. Eligibility for an Exemption on Assessment Date
Sec. 1.5. (a) This section applies to an exemption for: (1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and (2) an assessment date for a mobile home (including a manufactured home) assessed under IC 6-1.1-7 that occurs […]
6-1.1-11-2. Applicability of Chapter
Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by law. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.
6-1.1-11-3. Exemption Application; Filing Requirements
Sec. 3. (a) Subject to subsections (e), (f), (g), (h), and (i), an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject of the exemption is located. The application […]
6-1.1-11-3.5. Not-for-Profit Corporation Property; Eligibility; Application; Review
Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year that follows 2000 by a multiple of two (2) years must file an application for the exemption in that year. However, if a not-for-profit corporation seeks an exemption provided by IC 6-1.1-10 for a year […]
6-1.1-11-3.8. Notice to County Assessor of Lease of Certain Property; County Assessor Notice to Department of Local Government Finance; Department Rules
Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is: (1) exempt from property taxes: (A) under an application filed under this chapter; or (B) under: (i) IC 6-1.1-10-2; or (ii) IC 6-1.1-10-4; and (2) leased to an entity other than: (A) a nonprofit entity; (B) a governmental entity; or […]
6-1.1-11-4. Exemption Application Not Required in Certain Cases; Transfer or Change in Use of Property After Assessment Date
Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the United States, the state, an agency of this state, or a political subdivision (as defined in IC 36-1-2-13). However, this subsection applies only when the property is used, and in […]
6-1.1-11-5. County Auditor Notice to County Assessor of Previously Exempt Property; Notice to Property Owner of Requirement to File Exemption Application
Sec. 5. (a) On or before: (1) May 15 of each even-numbered year, if the year ends before January 1, 2016; and (2) April 1 of each even-numbered year, if the year begins after December 31, 2015; the county auditor shall provide to the county assessor a list by taxing district of property for which […]
6-1.1-11-6. Submission of Tax Exemption Applications for Examination
Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination. [Pre-1975 Property Tax Recodification Citation: 6-1-22-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.40; P.L.264-2003, SEC.8.