Indiana § 6-1.1-10-51 Property tax exemption; property used for child care of employees

Indiana Statutes

§ 6-1.1-10-51 — Property tax exemption; property used for child care of employees

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

Effective 1-1-2026. Sec. 51.

(a)As used in this section, "child care" has the meaning set forth in IC 12-7-2-28.2.

(b)As used in this section, "early learning advisory committee" refers to the early learning advisory committee established by IC 12-17.2-3.8-5.

(c)As used in this section, "employer" means any person, corporation, limited liability company, partnership, or other entity with employees employed at a physical location in Indiana. The term includes a pass through entity. However, the term does not include an employer who is in the business of operating a child care facility.

(d)As used in this section, "office" refers to the office of the secretary of family and social services established by IC 12-8-1.5-1.

(e)The part of the gross assessed value of tangible property that is

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Effective 1-1-2026.
Sec. 51. (a) As used in this section, "child care" has
the meaning set forth in IC 12-7-2-28.2.
(b) As used in this section, "early learning advisory committee"
refers to the early learning advisory committee established by IC 12-17.2-3.8-5.
(c) As used in this section, "employer" means any person,
corporation, limited liability company, partnership, or other entity with
employees employed at a physical location in Indiana. The term
includes a pass through entity. However, the term does not include an
employer who is in the business of operating a child care facility.
(d) As used in this section, "office" refers to the office of the
secretary of family and social services established by IC 12-8-1.5-1.
(e) The part of the gross assessed value of tangible property that is
attributable to tangible property owned and used by an employer, or a
parent company, subsidiary, or affiliate company of an employer, to
provide child care for children of the employer's employees and
children of the employees of another business in accordance with an
agreement entered into under subsection (g) is exempt from property
taxation if the following conditions are met:
(1) The child care is provided in a facility located on the
employer's property.
(2) Subject to subsection (g), the child care is provided only for
children of the employer's employees.
(3) The child care facility is licensed by the division of family
resources under IC 12-17.2.
(4) The part of the employer's property used to provide child care
meets standards established by the office and the early learning
advisory committee for the number of children to be served by the
child care facility.
(f) The child care facility may be operated by the employer or under
a contract described in Section 45F(c)(1)(A)(iii) of the Internal
Revenue Code to provide child care services to the employer's
employees.
(g) An employer may provide child care in a facility described in
subsection (e)(1) for the children of the employees of another business
if the employer and the other business enter into an agreement that
outlines the terms under which the child care is to be provided to the
children of the employees of the other business.

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