§ 6-1.1-10-21 — Churches or religious societies; attestation of exempt use

Indiana § 6-1.1-10-21

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 10: Exemptions

Text

(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) The tract of land upon which a building that is used for
religious worship is situated.
(b) 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 as a parsonage.
(2) The tract of land, not exceeding fifteen (15) acres, upon which
a building that is used as a parsonage is situated.
(c) To obtain an exemption for parsonages, a church or religious
society must provide the county assessor with an affidavit at the time
the church or religious society applies for the exemptions. The affidavit
must state that:
(1) all parsonages are being used to house one (1) of the church's
or religious society's rabbis, priests, preachers, ministers, or
pastors; and
(2) none of the parsonages are being used to make a profit.
The affidavit shall be signed under oath by the church's or religious
society's head rabbi, priest, preacher, minister, or pastor.
(d) Property referred to in this section shall be assessed to the extent
required under IC 6-1.1-11-9.
(e) This subsection applies to transactions occurring after December
31, 2021. The sales disclosure form required under IC 6-1.1-5.5-5 shall
include an attestation that property transferred under this subsection
will continue to be used by a church or religious society for the same
tax exempt purpose. A county assessor that reasonably suspects that the
property transferred is no longer being used by a church or religious
society for the same tax exempt purpose may request articles of
incorporation or bylaws to confirm the attestation. The request for
articles of incorporation or bylaws to confirm the attestation must:
(1) be made in writing; and
(2) include a written explanation of the assessor's reasonable
suspicion describing why the assessor believes that the property
transferred is no longer being used by the church or religious
society for the same tax exempt purpose.
Notwithstanding IC 6-1.1-11-4(e), when exempt property owned by a
church or religious society, as described in subsection (a), is transferred
to another church or religious society to be used for the same exempt
purpose, the transferee church or religious society is not required to file
a certified exemption application with the county assessor of the county
in which the property that is the subject of the exemption is located. If
the property remains eligible for the exemption under this section after
the transfer, the exempt status of the property carries over to the
transferee church or religious society.
[Pre-1975 Property Tax Recodification Citation:
6-1-1-2(6).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981,
P.L.68, SEC.1; P.L.74-1987, SEC.5; P.L.198-2001, SEC.30;
P.L.264-2003, SEC.2; P.L.192-2021, SEC.2.