IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-11-3 Exemption application; deadline; information included; assessment
of property; claim on personal property return
Sec. 3. (a) Subject to subsections (e), (f), and (g), 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 must be filed annually on or
before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of
this chapter, the application applies only for the taxes imposed for
the year for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the
property, identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during
the time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to
be exempt is not being used or occupied in connection with a trade
or business that is not substantially related to the exercise or
performance of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of
the assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the
assessment date for which the exemption is claimed. Upon receipt of
the exemption application, the county assessor shall examine that
record and determine if the real property for which the exemption is
claimed is properly assessed. If the county assessor determines that
the real property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct
the township assessor to notify the county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not
filed with an application for exemption a copy of the record referred
to in subsection (e), the county assessor shall notify the applicant in
writing of that requirement. The applicant then has thirty (30) days
after the date of the notice to comply with that requirement. The
county property tax assessment board of appeals shall deny an
application described in this subsection if the applicant does not
comply with that requirement within the time permitted under this
subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal
property tax return. The claim or application may be filed on or with
a personal property tax return not more than thirty (30) days after the
filing date for the personal property tax return, regardless of whether
an extension of the filing date has been granted under IC 6-1.1-3-7. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37;
P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003,
SEC.4; P.L.154-2006, SEC.10; P.L.219-2007, SEC.24;
P.L.146-2008, SEC.107.
IC 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 not specified in this
subsection and the corporation did not receive the exemption for the
preceding year, the corporation must file an application for the
exemption in the year for which the exemption is sought. The
not-for-profit corporation must file each exemption application in the
manner (other than the requirement for filing annually) prescribed in
section 3 of this chapter.
(b) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year that remains eligible
for the exemption for the following year is only required to file a
statement to apply for the exemption in the years specified in
subsection (a), if the use of the not-for-profit corporation's property
remains unchanged.
(c) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year which becomes
ineligible for the exemption for the following year shall notify the
assessor of the county in which the tangible property for which it
claims the exemption is located of its ineligibility on or before May
15 of the year for which it becomes ineligible. If a not-for-profit
corporation that is receiving an exemption provided under
IC 6-1.1-10 changes the use of its tangible property so that part or all
of that property no longer qualifies for the exemption, the
not-for-profit corporation shall notify the assessor of the county in
which the tangible property for which it claims the exemption is
located of its ineligibility on or before May 15 of the year for which
it first becomes ineligible. The county assessor shall immediately
notify the county auditor of the not-for-profit corporation's
ineligibility or disqualification for the exemption. A not-for-profit
corporation that fails to provide the notification required by this
subsection is subject to the penalties set forth in IC 6-1.1-37-9.
(d) For each year that is not a year specified in subsection (a), the
auditor of each county shall apply an exemption provided under
IC 6-1.1-10 to the tangible property owned by a not-for-profit
corporation that received the exemption in the preceding year unless
the county property tax assessment board of appeals determines that
the not-for-profit corporation is no longer eligible for the exemption.
(e) The department of local government finance may at any time
review an exemption provided under this section and determine
whether or not the not-for-profit corporation is eligible for the
exemption. As added by P.L.65-1983, SEC.3. Amended by P.L.81-1987, SEC.1;
P.L.198-2001, SEC.33; P.L.264-2003, SEC.5.
IC 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
(C) an individual who leases a dwelling unit in:
(i) a public housing project;
(ii) a nursing facility referred to in IC 12-15-14;
(iii) an assisted living facility; or
(iv) an affordable housing development.
(b) After December 31, 2003, each lessor of real property shall
notify the county assessor of the county in which the real property is
located in writing of:
(1) the existence of the lease referred to in subsection (a)(2);
(2) the term of that lease; and
(3) the name and address of the lessee.
(c) Each county assessor shall annually notify the department of
local government finance in writing of the information received by
the county assessor under subsection (b).
(d) The department of local government finance shall adopt rules
to:
(1) establish when the notices under subsections (b) and (c)
must be given; and
(2) otherwise implement this section. As added by P.L.264-2003, SEC.6.
IC 6-1.1-11-4 Exemption application not required in some cases; effect on
exemption of change of ownership
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 the case of real
property occupied, by the owner.
(b) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is owned by the bureau
of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3 or 3.5 of
this chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described
in IC 6-1.1-10-21;
(B) tangible property owned by a church or religious society
used for educational purposes described in IC 6-1.1-10-16;
or
(C) other tangible property owned, occupied, and used by a
person for educational, literary, scientific, religious, or
charitable purposes described in IC 6-1.1-10-16;
(2) the exemption application referred to in section 3 or 3.5 of
this chapter was filed properly at least once for a religious use
under IC 6-1.1-10-21 or an educational, literary, scientific,
religious, or charitable use under IC 6-1.1-10-16; and
(3) the property continues to meet the requirements for an
exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21.
A change in ownership of property does not terminate an exemption
of the property if after the change in ownership the property
continues to meet the requirements for an exemption under
IC 6-1.1-10-16 or IC 6-1.1-10-21. However, if title to any of the real
property subject to the exemption changes or any of the tangible
property subject to the exemption is used for a nonexempt purpose
after the date of the last properly filed exemption application, the
person that obtained the exemption or the current owner of the
property shall notify the county assessor for the county where the
tangible property is located of the change in the year that the change
occurs. The notice must be in the form prescribed by the department
of local government finance. If the county assessor discovers that
title to property granted an exemption described in IC 6-1.1-10-16 or
IC 6-1.1-10-21 has changed, the county assessor shall notify the
persons entitled to a tax statement under IC 6-1.1-22-8.1 for the
property of the change in title and indicate that the county auditor
will suspend the exemption for the property until the persons provide
the county assessor with an affidavit, signed under penalties of
perjury, that identifies the new owners of the property and indicates
that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. Upon receipt of
the affidavit, the county assessor shall reinstate the exemption for the
years for which the exemption was suspended and each year
thereafter that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.53-1988,
SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36; P.L.6-1997,
SEC.38; P.L.14-2000, SEC.15; P.L.182-2009(ss), SEC.107.
IC 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) Before May 16 of each even-numbered year, the county
auditor shall provide to the county assessor a list by taxing district of
property for which a tax exemption was in effect for the immediately
preceding year. Before July 1 of each even-numbered year, the
county assessor shall return the list to the county auditor with a
notation of any action of the county property tax assessment board
of appeals on that year's exemption of each listed property.
(b) The assessor of the county in which property is located shall,
in each even-numbered year, mail a notice to the owner of the
property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the
immediately preceding year; and
(3) the owner is required to file an application for the
exemption for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street
address, if any, or other common description of the property
other than a legal description; and
(2) state that the property will be placed on the county tax
duplicate unless the owner applies for an exemption within
fifteen (15) days after the date the notice is mailed.
The county assessor shall mail any notice required by subsection (b)
before June 16 of the year in which the exemption application should
have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b) does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2; P.L.6-1997,
SEC.39; P.L.264-2003, SEC.7.
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.40; P.L.264-2003, SEC.8.
IC 6-1.1-11-7 Notice of action by the county property tax assessment board of
appeals; action by county assessor and county auditor; appeal
Sec. 7. (a) The county property tax assessment board of appeals,
after careful examination, shall approve or disapprove each
exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals
approves the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the
approval; and
(2) the county auditor shall note the board's action on the tax
duplicate.
The county auditor's notation is notice to the county treasurer that the
exempt property shall not be taxed for the current year unless
otherwise ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county
property tax assessment board of appeals, the county assessor shall
notify the applicant by mail. Within thirty (30) days after the notice
is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3,
petition the Indiana board to review the county property tax
assessment board of appeals' determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9.
IC 6-1.1-11-8 Review of approved application by department of local
government finance; department action, report, and rules
Sec. 8. (a) On or before August 1 of each year, the county auditor
of each county shall forward to the department of local government
finance the duplicate copies of all approved exemption applications.
(b) The department of local government finance shall review the
approved applications forwarded under subsection (a). The
department of local government finance may deny an exemption if
the department determines that the property is not tax exempt under
the laws of this state. However, before denying an exemption, the
department of local government finance must give notice to the
applicant, and the department must hold a hearing on the exemption
application.
(c) With respect to the approved applications forwarded under
subsection (a), the department shall annually report to the executive
director of the legislative services agency:
(1) the number forwarded;
(2) the number subjected to field investigation by the
department; and
(3) the number denied by the department;
during the year ending on July 1 of the year. The department must
submit the report under this subsection not later than August 1 of the
year and in an electronic format under IC 5-14-6.
(d) The department shall adopt rules under IC 4-22-2 with respect
to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62.
IC 6-1.1-11-9 Assessment method; exemption for public properties
Sec. 9. (a) Except as provided in subsection (b) of this section, all
property otherwise subject to assessment under this article shall be
assessed in the usual manner, whether or not it is exempt from
taxation.
(b) No assessment shall be made of property which is owned by
the government of the United States, this state, an agency of this
state, or a political subdivision of this state if the property is used,
and in the case of real property occupied, by the owner. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.20.
IC 6-1.1-11-10 No application fee permitted
Sec. 10. No fee may be charged by a county auditor or county
assessor, or the county auditor's or county assessor's employees, for
filing or preparing an exemption application. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.5; P.L.178-2002, SEC.16; P.L.264-2003, SEC.11.
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-11-3 Exemption application; deadline; information included; assessment
of property; claim on personal property return
Sec. 3. (a) Subject to subsections (e), (f), and (g), 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 must be filed annually on or
before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of
this chapter, the application applies only for the taxes imposed for
the year for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the
property, identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during
the time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to
be exempt is not being used or occupied in connection with a trade
or business that is not substantially related to the exercise or
performance of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of
the assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the
assessment date for which the exemption is claimed. Upon receipt of
the exemption application, the county assessor shall examine that
record and determine if the real property for which the exemption is
claimed is properly assessed. If the county assessor determines that
the real property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct
the township assessor to notify the county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not
filed with an application for exemption a copy of the record referred
to in subsection (e), the county assessor shall notify the applicant in
writing of that requirement. The applicant then has thirty (30) days
after the date of the notice to comply with that requirement. The
county property tax assessment board of appeals shall deny an
application described in this subsection if the applicant does not
comply with that requirement within the time permitted under this
subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal
property tax return. The claim or application may be filed on or with
a personal property tax return not more than thirty (30) days after the
filing date for the personal property tax return, regardless of whether
an extension of the filing date has been granted under IC 6-1.1-3-7. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37;
P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003,
SEC.4; P.L.154-2006, SEC.10; P.L.219-2007, SEC.24;
P.L.146-2008, SEC.107.
IC 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 not specified in this
subsection and the corporation did not receive the exemption for the
preceding year, the corporation must file an application for the
exemption in the year for which the exemption is sought. The
not-for-profit corporation must file each exemption application in the
manner (other than the requirement for filing annually) prescribed in
section 3 of this chapter.
(b) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year that remains eligible
for the exemption for the following year is only required to file a
statement to apply for the exemption in the years specified in
subsection (a), if the use of the not-for-profit corporation's property
remains unchanged.
(c) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year which becomes
ineligible for the exemption for the following year shall notify the
assessor of the county in which the tangible property for which it
claims the exemption is located of its ineligibility on or before May
15 of the year for which it becomes ineligible. If a not-for-profit
corporation that is receiving an exemption provided under
IC 6-1.1-10 changes the use of its tangible property so that part or all
of that property no longer qualifies for the exemption, the
not-for-profit corporation shall notify the assessor of the county in
which the tangible property for which it claims the exemption is
located of its ineligibility on or before May 15 of the year for which
it first becomes ineligible. The county assessor shall immediately
notify the county auditor of the not-for-profit corporation's
ineligibility or disqualification for the exemption. A not-for-profit
corporation that fails to provide the notification required by this
subsection is subject to the penalties set forth in IC 6-1.1-37-9.
(d) For each year that is not a year specified in subsection (a), the
auditor of each county shall apply an exemption provided under
IC 6-1.1-10 to the tangible property owned by a not-for-profit
corporation that received the exemption in the preceding year unless
the county property tax assessment board of appeals determines that
the not-for-profit corporation is no longer eligible for the exemption.
(e) The department of local government finance may at any time
review an exemption provided under this section and determine
whether or not the not-for-profit corporation is eligible for the
exemption. As added by P.L.65-1983, SEC.3. Amended by P.L.81-1987, SEC.1;
P.L.198-2001, SEC.33; P.L.264-2003, SEC.5.
IC 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
(C) an individual who leases a dwelling unit in:
(i) a public housing project;
(ii) a nursing facility referred to in IC 12-15-14;
(iii) an assisted living facility; or
(iv) an affordable housing development.
(b) After December 31, 2003, each lessor of real property shall
notify the county assessor of the county in which the real property is
located in writing of:
(1) the existence of the lease referred to in subsection (a)(2);
(2) the term of that lease; and
(3) the name and address of the lessee.
(c) Each county assessor shall annually notify the department of
local government finance in writing of the information received by
the county assessor under subsection (b).
(d) The department of local government finance shall adopt rules
to:
(1) establish when the notices under subsections (b) and (c)
must be given; and
(2) otherwise implement this section. As added by P.L.264-2003, SEC.6.
IC 6-1.1-11-4 Exemption application not required in some cases; effect on
exemption of change of ownership
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 the case of real
property occupied, by the owner.
(b) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is owned by the bureau
of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3 or 3.5 of
this chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described
in IC 6-1.1-10-21;
(B) tangible property owned by a church or religious society
used for educational purposes described in IC 6-1.1-10-16;
or
(C) other tangible property owned, occupied, and used by a
person for educational, literary, scientific, religious, or
charitable purposes described in IC 6-1.1-10-16;
(2) the exemption application referred to in section 3 or 3.5 of
this chapter was filed properly at least once for a religious use
under IC 6-1.1-10-21 or an educational, literary, scientific,
religious, or charitable use under IC 6-1.1-10-16; and
(3) the property continues to meet the requirements for an
exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21.
A change in ownership of property does not terminate an exemption
of the property if after the change in ownership the property
continues to meet the requirements for an exemption under
IC 6-1.1-10-16 or IC 6-1.1-10-21. However, if title to any of the real
property subject to the exemption changes or any of the tangible
property subject to the exemption is used for a nonexempt purpose
after the date of the last properly filed exemption application, the
person that obtained the exemption or the current owner of the
property shall notify the county assessor for the county where the
tangible property is located of the change in the year that the change
occurs. The notice must be in the form prescribed by the department
of local government finance. If the county assessor discovers that
title to property granted an exemption described in IC 6-1.1-10-16 or
IC 6-1.1-10-21 has changed, the county assessor shall notify the
persons entitled to a tax statement under IC 6-1.1-22-8.1 for the
property of the change in title and indicate that the county auditor
will suspend the exemption for the property until the persons provide
the county assessor with an affidavit, signed under penalties of
perjury, that identifies the new owners of the property and indicates
that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. Upon receipt of
the affidavit, the county assessor shall reinstate the exemption for the
years for which the exemption was suspended and each year
thereafter that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.53-1988,
SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36; P.L.6-1997,
SEC.38; P.L.14-2000, SEC.15; P.L.182-2009(ss), SEC.107.
IC 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) Before May 16 of each even-numbered year, the county
auditor shall provide to the county assessor a list by taxing district of
property for which a tax exemption was in effect for the immediately
preceding year. Before July 1 of each even-numbered year, the
county assessor shall return the list to the county auditor with a
notation of any action of the county property tax assessment board
of appeals on that year's exemption of each listed property.
(b) The assessor of the county in which property is located shall,
in each even-numbered year, mail a notice to the owner of the
property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the
immediately preceding year; and
(3) the owner is required to file an application for the
exemption for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street
address, if any, or other common description of the property
other than a legal description; and
(2) state that the property will be placed on the county tax
duplicate unless the owner applies for an exemption within
fifteen (15) days after the date the notice is mailed.
The county assessor shall mail any notice required by subsection (b)
before June 16 of the year in which the exemption application should
have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b) does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2; P.L.6-1997,
SEC.39; P.L.264-2003, SEC.7.
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.40; P.L.264-2003, SEC.8.
IC 6-1.1-11-7 Notice of action by the county property tax assessment board of
appeals; action by county assessor and county auditor; appeal
Sec. 7. (a) The county property tax assessment board of appeals,
after careful examination, shall approve or disapprove each
exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals
approves the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the
approval; and
(2) the county auditor shall note the board's action on the tax
duplicate.
The county auditor's notation is notice to the county treasurer that the
exempt property shall not be taxed for the current year unless
otherwise ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county
property tax assessment board of appeals, the county assessor shall
notify the applicant by mail. Within thirty (30) days after the notice
is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3,
petition the Indiana board to review the county property tax
assessment board of appeals' determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9.
IC 6-1.1-11-8 Review of approved application by department of local
government finance; department action, report, and rules
Sec. 8. (a) On or before August 1 of each year, the county auditor
of each county shall forward to the department of local government
finance the duplicate copies of all approved exemption applications.
(b) The department of local government finance shall review the
approved applications forwarded under subsection (a). The
department of local government finance may deny an exemption if
the department determines that the property is not tax exempt under
the laws of this state. However, before denying an exemption, the
department of local government finance must give notice to the
applicant, and the department must hold a hearing on the exemption
application.
(c) With respect to the approved applications forwarded under
subsection (a), the department shall annually report to the executive
director of the legislative services agency:
(1) the number forwarded;
(2) the number subjected to field investigation by the
department; and
(3) the number denied by the department;
during the year ending on July 1 of the year. The department must
submit the report under this subsection not later than August 1 of the
year and in an electronic format under IC 5-14-6.
(d) The department shall adopt rules under IC 4-22-2 with respect
to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62.
IC 6-1.1-11-9 Assessment method; exemption for public properties
Sec. 9. (a) Except as provided in subsection (b) of this section, all
property otherwise subject to assessment under this article shall be
assessed in the usual manner, whether or not it is exempt from
taxation.
(b) No assessment shall be made of property which is owned by
the government of the United States, this state, an agency of this
state, or a political subdivision of this state if the property is used,
and in the case of real property occupied, by the owner. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.20.
IC 6-1.1-11-10 No application fee permitted
Sec. 10. No fee may be charged by a county auditor or county
assessor, or the county auditor's or county assessor's employees, for
filing or preparing an exemption application. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.5; P.L.178-2002, SEC.16; P.L.264-2003, SEC.11.
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-11-3 Exemption application; deadline; information included; assessment
of property; claim on personal property return
Sec. 3. (a) Subject to subsections (e), (f), and (g), 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 must be filed annually on or
before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of
this chapter, the application applies only for the taxes imposed for
the year for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the
property, identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during
the time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to
be exempt is not being used or occupied in connection with a trade
or business that is not substantially related to the exercise or
performance of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of
the assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the
assessment date for which the exemption is claimed. Upon receipt of
the exemption application, the county assessor shall examine that
record and determine if the real property for which the exemption is
claimed is properly assessed. If the county assessor determines that
the real property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct
the township assessor to notify the county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not
filed with an application for exemption a copy of the record referred
to in subsection (e), the county assessor shall notify the applicant in
writing of that requirement. The applicant then has thirty (30) days
after the date of the notice to comply with that requirement. The
county property tax assessment board of appeals shall deny an
application described in this subsection if the applicant does not
comply with that requirement within the time permitted under this
subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal
property tax return. The claim or application may be filed on or with
a personal property tax return not more than thirty (30) days after the
filing date for the personal property tax return, regardless of whether
an extension of the filing date has been granted under IC 6-1.1-3-7. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37;
P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003,
SEC.4; P.L.154-2006, SEC.10; P.L.219-2007, SEC.24;
P.L.146-2008, SEC.107.
IC 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 not specified in this
subsection and the corporation did not receive the exemption for the
preceding year, the corporation must file an application for the
exemption in the year for which the exemption is sought. The
not-for-profit corporation must file each exemption application in the
manner (other than the requirement for filing annually) prescribed in
section 3 of this chapter.
(b) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year that remains eligible
for the exemption for the following year is only required to file a
statement to apply for the exemption in the years specified in
subsection (a), if the use of the not-for-profit corporation's property
remains unchanged.
(c) A not-for-profit corporation that receives an exemption
provided under IC 6-1.1-10 for a particular year which becomes
ineligible for the exemption for the following year shall notify the
assessor of the county in which the tangible property for which it
claims the exemption is located of its ineligibility on or before May
15 of the year for which it becomes ineligible. If a not-for-profit
corporation that is receiving an exemption provided under
IC 6-1.1-10 changes the use of its tangible property so that part or all
of that property no longer qualifies for the exemption, the
not-for-profit corporation shall notify the assessor of the county in
which the tangible property for which it claims the exemption is
located of its ineligibility on or before May 15 of the year for which
it first becomes ineligible. The county assessor shall immediately
notify the county auditor of the not-for-profit corporation's
ineligibility or disqualification for the exemption. A not-for-profit
corporation that fails to provide the notification required by this
subsection is subject to the penalties set forth in IC 6-1.1-37-9.
(d) For each year that is not a year specified in subsection (a), the
auditor of each county shall apply an exemption provided under
IC 6-1.1-10 to the tangible property owned by a not-for-profit
corporation that received the exemption in the preceding year unless
the county property tax assessment board of appeals determines that
the not-for-profit corporation is no longer eligible for the exemption.
(e) The department of local government finance may at any time
review an exemption provided under this section and determine
whether or not the not-for-profit corporation is eligible for the
exemption. As added by P.L.65-1983, SEC.3. Amended by P.L.81-1987, SEC.1;
P.L.198-2001, SEC.33; P.L.264-2003, SEC.5.
IC 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
(C) an individual who leases a dwelling unit in:
(i) a public housing project;
(ii) a nursing facility referred to in IC 12-15-14;
(iii) an assisted living facility; or
(iv) an affordable housing development.
(b) After December 31, 2003, each lessor of real property shall
notify the county assessor of the county in which the real property is
located in writing of:
(1) the existence of the lease referred to in subsection (a)(2);
(2) the term of that lease; and
(3) the name and address of the lessee.
(c) Each county assessor shall annually notify the department of
local government finance in writing of the information received by
the county assessor under subsection (b).
(d) The department of local government finance shall adopt rules
to:
(1) establish when the notices under subsections (b) and (c)
must be given; and
(2) otherwise implement this section. As added by P.L.264-2003, SEC.6.
IC 6-1.1-11-4 Exemption application not required in some cases; effect on
exemption of change of ownership
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 the case of real
property occupied, by the owner.
(b) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is owned by the bureau
of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3 or 3.5 of
this chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described
in IC 6-1.1-10-21;
(B) tangible property owned by a church or religious society
used for educational purposes described in IC 6-1.1-10-16;
or
(C) other tangible property owned, occupied, and used by a
person for educational, literary, scientific, religious, or
charitable purposes described in IC 6-1.1-10-16;
(2) the exemption application referred to in section 3 or 3.5 of
this chapter was filed properly at least once for a religious use
under IC 6-1.1-10-21 or an educational, literary, scientific,
religious, or charitable use under IC 6-1.1-10-16; and
(3) the property continues to meet the requirements for an
exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21.
A change in ownership of property does not terminate an exemption
of the property if after the change in ownership the property
continues to meet the requirements for an exemption under
IC 6-1.1-10-16 or IC 6-1.1-10-21. However, if title to any of the real
property subject to the exemption changes or any of the tangible
property subject to the exemption is used for a nonexempt purpose
after the date of the last properly filed exemption application, the
person that obtained the exemption or the current owner of the
property shall notify the county assessor for the county where the
tangible property is located of the change in the year that the change
occurs. The notice must be in the form prescribed by the department
of local government finance. If the county assessor discovers that
title to property granted an exemption described in IC 6-1.1-10-16 or
IC 6-1.1-10-21 has changed, the county assessor shall notify the
persons entitled to a tax statement under IC 6-1.1-22-8.1 for the
property of the change in title and indicate that the county auditor
will suspend the exemption for the property until the persons provide
the county assessor with an affidavit, signed under penalties of
perjury, that identifies the new owners of the property and indicates
that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. Upon receipt of
the affidavit, the county assessor shall reinstate the exemption for the
years for which the exemption was suspended and each year
thereafter that the property continues to meet the requirements for an
exemption under IC 6-1.1-10-21 or IC 6-1.1-10-16. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.53-1988,
SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36; P.L.6-1997,
SEC.38; P.L.14-2000, SEC.15; P.L.182-2009(ss), SEC.107.
IC 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) Before May 16 of each even-numbered year, the county
auditor shall provide to the county assessor a list by taxing district of
property for which a tax exemption was in effect for the immediately
preceding year. Before July 1 of each even-numbered year, the
county assessor shall return the list to the county auditor with a
notation of any action of the county property tax assessment board
of appeals on that year's exemption of each listed property.
(b) The assessor of the county in which property is located shall,
in each even-numbered year, mail a notice to the owner of the
property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the
immediately preceding year; and
(3) the owner is required to file an application for the
exemption for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street
address, if any, or other common description of the property
other than a legal description; and
(2) state that the property will be placed on the county tax
duplicate unless the owner applies for an exemption within
fifteen (15) days after the date the notice is mailed.
The county assessor shall mail any notice required by subsection (b)
before June 16 of the year in which the exemption application should
have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b) does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2; P.L.6-1997,
SEC.39; P.L.264-2003, SEC.7.
IC 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. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.40; P.L.264-2003, SEC.8.
IC 6-1.1-11-7 Notice of action by the county property tax assessment board of
appeals; action by county assessor and county auditor; appeal
Sec. 7. (a) The county property tax assessment board of appeals,
after careful examination, shall approve or disapprove each
exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals
approves the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the
approval; and
(2) the county auditor shall note the board's action on the tax
duplicate.
The county auditor's notation is notice to the county treasurer that the
exempt property shall not be taxed for the current year unless
otherwise ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county
property tax assessment board of appeals, the county assessor shall
notify the applicant by mail. Within thirty (30) days after the notice
is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3,
petition the Indiana board to review the county property tax
assessment board of appeals' determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9.
IC 6-1.1-11-8 Review of approved application by department of local
government finance; department action, report, and rules
Sec. 8. (a) On or before August 1 of each year, the county auditor
of each county shall forward to the department of local government
finance the duplicate copies of all approved exemption applications.
(b) The department of local government finance shall review the
approved applications forwarded under subsection (a). The
department of local government finance may deny an exemption if
the department determines that the property is not tax exempt under
the laws of this state. However, before denying an exemption, the
department of local government finance must give notice to the
applicant, and the department must hold a hearing on the exemption
application.
(c) With respect to the approved applications forwarded under
subsection (a), the department shall annually report to the executive
director of the legislative services agency:
(1) the number forwarded;
(2) the number subjected to field investigation by the
department; and
(3) the number denied by the department;
during the year ending on July 1 of the year. The department must
submit the report under this subsection not later than August 1 of the
year and in an electronic format under IC 5-14-6.
(d) The department shall adopt rules under IC 4-22-2 with respect
to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62.
IC 6-1.1-11-9 Assessment method; exemption for public properties
Sec. 9. (a) Except as provided in subsection (b) of this section, all
property otherwise subject to assessment under this article shall be
assessed in the usual manner, whether or not it is exempt from
taxation.
(b) No assessment shall be made of property which is owned by
the government of the United States, this state, an agency of this
state, or a political subdivision of this state if the property is used,
and in the case of real property occupied, by the owner. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.20.
IC 6-1.1-11-10 No application fee permitted
Sec. 10. No fee may be charged by a county auditor or county
assessor, or the county auditor's or county assessor's employees, for
filing or preparing an exemption application. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.5; P.L.178-2002, SEC.16; P.L.264-2003, SEC.11.
