§ 6-1.1-11-3 — Exemption application; filing requirements

Indiana § 6-1.1-11-3

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 11: Exemption Procedures

Text

(a) Subject to subsections (e), (f), (g), (h), and
(i), an owner of tangible property who wishes to obtain an exemption
from property taxation shall file a certified application in duplicate with
the county assessor of the county in which the property that is the
subject of the exemption is located. The application must be filed
annually on or before:
(1) May 15 on forms prescribed by the department of local
government finance, if the application is filed for an assessment
date in a year that ends before January 1, 2016; and
(2) April 1 of the year containing the assessment date, if the
application is filed in a year that begins after December 31, 2015.
Except as provided in sections 1, 3.5, and 4 of this chapter, the
application applies only for the taxes imposed for the year for which
the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property,
identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during the
time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
assessor's record kept under IC 6-1.1-4-25(a) that shows the calculation
of the assessed value of the real property for the assessment date for
which the exemption is claimed. Upon receipt of the exemption
application, the county assessor shall examine that record and
determine if the real property for which the exemption is claimed is
properly assessed. If the county assessor determines that the real
property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct the
township assessor to notify the county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection. After December 31,
2015, the notice required by this subsection must be sent not later than
April 25 in the year that it is required.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal property
tax return. The claim or application may be filed on or with a personal
property tax return not more than thirty (30) days after the filing date
for the personal property tax return, regardless of whether an extension
of the filing date has been granted under IC 6-1.1-3-7.
(h) Notwithstanding subsection (a), a person seeking an exemption
may file an exemption application up to three (3) years following the
deadline set forth in subsection (a) if:
(1) the property on which the person seeking an exemption was
exempt from taxation for the tax year immediately before the
deadline set forth in subsection (a); and
(2) the person seeking an exemption would have been eligible for
the exemption on the deadline set forth in subsection (a).
This subsection does not extend the deadline for an appeal of a denial
of an exemption application.
(i) Notwithstanding subsection (a), a person seeking an exemption
under IC 6-1.1-10-16 may file an exemption application up to thirty
(30) days following the deadline set forth in subsection (a) if the person
pays a late filing fee equal to the lesser of:
(1) twenty-five dollars ($25) for each day after the deadline set
forth in subsection (a); or
(2) two hundred fifty dollars ($250).
The county auditor shall deposit all money collected under this
subsection in the county's property reassessment fund.
[Pre-1975 Property Tax Recodification Citation:
6-1-22-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37;
P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003, SEC.4;
P.L.154-2006, SEC.10; P.L.219-2007, SEC.24; P.L.146-2008,
SEC.107; P.L.111-2014, SEC.20; P.L.232-2017, SEC.7; P.L.257-2019,
SEC.17.