Non-Profit Exemptions

Certain property that is owned, occupied and used predominantly for charitable, religious, educational or scientific purposes may be exempt from property taxation. This type of exemption is different from the exemptions you receive from the Auditor's office. To obtain an exemption, the property owner must file an application with the County Assessor by May 15. The Property Tax Assessment Board of Appeals of that county will approve or disapprove the exemption application. Applications must be filed every two years. One application is needed per parcel, even personal property. The application and supporting evidence must be filed in duplicate.

Exemption from property tax is provided for in Indiana's state constitution for certain institutions, including religious, educational, charitable and scientific. Over time, the legislature has passed statutes allowing groups not qualifying under the broad constitutional definition to receive exemption. The judicial system has added property to the exempt rolls through its interpretation of the statutes. These various interpretations and laws are bewildering to the casual observer and defy any attempt to conform to logical reasoning. It is best to contact an attorney with questions regarding the applicability of the relevant statutes and case law to particular situations. See IC 6-1.1-10 for most of the relevant statutes.




Functions and Services

Toll Free County Contacts

Related Sites of Interest

Form 136 Application For Property Tax ExemptionDepartment of Local Government Finance