§ 6-1.1-10-27 — Cemetery corporations; churches; religious societies

(a) Subject to the limitations contained in
subsections (b) and (c), the following tangible property is exempt from
property taxation if it is owned by a cemetery corporation, firm,
not-for-profit corporation, or association which is organized under the
laws of this state, a church, or a religious society:
(1) The real property, including mausoleums and other structures
in which human remains are buried or interred but not including
crematories, funeral homes, offices, or maintenance structures.
However, crematories, funeral homes, offices, and maintenance
structures are exempt if they are owned by, or held in trust for the
use of, a church or religious society, or if they are owned by a
not-for-profit corporation or association.
(2) The personal property which is used exclusively in the
establishment, operation, administration, preservation, repair, or
maintenance of the cemetery, funeral home, or crematory.
(b) The exemption under subsection (a) does not apply to real
property unless:
(1) it has been dedicated or platted for cemetery, crematory, or
funeral home use, or a variance has been granted for one (1) or
more of those uses;
(2) a plat of it or variance from the plat has been recorded in the
county in which the property is located; and
(3) it is exclusively used for cemetery, burial, crematory, or
funeral purposes.
(c) The exemption under subsection (a) does not apply to personal
property unless it is used exclusively for cemetery, funeral home, or
crematory purposes and:
(1) it is owned by, or held in trust for the use of, a church or
religious society; or
(2) it is owned by a not-for-profit corporation or association.
[Pre-1975 Property Tax Recodification Citation:
6-1-1-2(8).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.74-1987, SEC.6; P.L.5-1988, SEC.42; P.L.236-2023,
SEC.21.