Indiana § 6-1.1-10-47 Property tax exemption; certain federally-qualified health centers

Indiana Statutes

§ 6-1.1-10-47 — Property tax exemption; certain federally-qualified health centers

Indiana·Art. 1.1 PROPERTY TAXES·Ch. 10 Exemptions

(a)This section applies to an assessment date occurring after December 31, 2017.

(b)Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply:

(1)The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

(2)The owner is:

(A)a federally-qualified health center (as defined in 42 U.S.C. 1396d(l)(2)(B)); and

(B)a primary medical provider that:

(i)accepts all patients and provides care regardless of a patient's ability to pay;

(ii)is located in a geographically medically underserved area; and

(iii)has received a grant at any time from the Indiana health care trust account under IC 4-12-5.

(3)The owner was granted an exemption under section 16 of this chapter for a comparable facility located

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(a) This section applies to an assessment
date occurring after December 31, 2017.
(b) Tangible property owned by a nonprofit corporation is exempt
from property taxation if the following apply:
(1) The owner is an organization exempt from taxation under
Section 501(c)(3) of the Internal Revenue Code.
(2) The owner is:
(A) a federally-qualified health center (as defined in 42 U.S.C.
1396d(l)(2)(B)); and
(B) a primary medical provider that:
(i) accepts all patients and provides care regardless of a
patient's ability to pay;
(ii) is located in a geographically medically underserved area;
and
(iii) has received a grant at any time from the Indiana health
care trust account under IC 4-12-5.
(3) The owner was granted an exemption under section 16 of this
chapter for a comparable facility located in a contiguous county.
(4) The owner applied for an exemption under section 16 of this
chapter for a previous assessment date and was denied.
(c) The property that is exempt under this section also includes the
following:
(1) Property used in providing storage or parking.
(2) Any part of the property that is leased or rented by the owner
to another nonprofit corporation providing services or assistance
to participants in the Special Supplemental Nutrition Program for
the Women, Infants, and Children Nutrition Program (WIC) under
IC 16-35-1.5.
(d) If property is exempt under subsection (b) and part of the
property is used by a for-profit enterprise, the exemption under
subsection (b) is reduced proportionately.

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