Indiana Statutes
§ 6-1.1-11-1.5 — Eligibility for an exemption on assessment date
Indiana § 6-1.1-11-1.5
This text of Indiana § 6-1.1-11-1.5 (Eligibility for an exemption on assessment date) 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 § 6-1.1-11-1.5 (2026).
Text
5.
(a)This section applies to an exemption
for:
(1)an assessment date for property other than a mobile home
assessed under IC 6-1.1-7 that occurs in a year that begins after
December 31, 2015; and
(2)an assessment date for a mobile home (including a
manufactured home) assessed under IC 6-1.1-7 that occurs in a
year that begins after December 31, 2016.
(b)An award of an exemption from property taxation for tangible
property for a particular assessment date must be based on the tangible
property's eligibility of the exemption on that assessment date. An act
occurring after the assessment date, including a change in:
(1)use, value, character, or ownership of the tangible property; or
(2)the age, disability, or income of any owner, contract buyer, or
possessor of tangible property;
does
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.111-2014, SEC.19.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-11-1.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-11-1.5.