Indiana § 36-4-3-4.1 Property tax exemption for agricultural property

Indiana Statutes

§ 36-4-3-4.1 — Property tax exemption for agricultural property

Indiana § 36-4-3-4.1

Title 36LOCAL GOVERNMENT

Art. 4GOVERNMENT OF CITIES AND TOWNS

Ch. 3Municipal Annexation and Disannexation

This text of Indiana § 36-4-3-4.1 (Property tax exemption for agricultural property) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-4-3-4.1 (2026).

Text

1.

(a)A municipality may annex territory under this section or (after June 30, 2015) this chapter only if the territory is contiguous to the municipality.

(b)This subsection applies only to an annexation ordinance adopted before July 1, 2015. Territory annexed under this section is exempt from all property tax liability under IC 6-1.1 for municipal purposes for all portions of the annexed territory that are classified for zoning purposes as agricultural and remain exempt from the property tax liability while the property's zoning classification remains agricultural.

(c)This subsection applies only to an annexation ordinance adopted after June 30, 2015. Real property annexed under this chapter:

(1)is exempt; and

(2)remains exempt; from all property tax liability under IC 6-1.1 for muni

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1. (a) A municipality may annex territory under
this section or (after June 30, 2015) this chapter only if the territory is
contiguous to the municipality.
(b) This subsection applies only to an annexation ordinance adopted
before July 1, 2015. Territory annexed under this section is exempt
from all property tax liability under IC 6-1.1 for municipal purposes for
all portions of the annexed territory that are classified for zoning
purposes as agricultural and remain exempt from the property tax
liability while the property's zoning classification remains agricultural.
(c) This subsection applies only to an annexation ordinance adopted
after June 30, 2015. Real property annexed under this chapter:
(1) is exempt; and
(2) remains exempt;
from all property tax liability under IC 6-1.1 for municipal purposes
while the property is assessed as agricultural land under the real
property assessment rules and guidelines of the department of local
government finance.
(d) There may not be a change in the zoning classification of
territory annexed under this section without the consent of the owner
of the annexed territory.
(e) Territory annexed under this section or (after June 30, 2015) this
chapter may not be considered a part of the municipality for purposes
of annexing additional territory under section 3 or 4 of this chapter.
However, territory annexed under this section or (after June 30, 2015)
this chapter shall be considered a part of the municipality for purposes
of annexing additional territory under section 5 or 5.1 of this chapter.

Legislative History

As added by P.L.166-1994, SEC.2. Amended by P.L.79-1996, SEC.3; P.L.71-1997, SEC.3; P.L.224-1997, SEC.1; P.L.253-1997(ss), SEC.31; P.L.224-2001, SEC.4; P.L.170-2002, SEC.142; P.L.111-2005, SEC.4; P.L.71-2006, SEC.1; P.L.119-2012, SEC.186; P.L.243-2013, SEC.1; P.L.228-2015, SEC.6.