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 […]
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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). […]
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 […]
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 […]
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.
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 […]
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, […]
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.
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 […]
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 […]
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) […]
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. […]
