§ 6-1.1-11-4 — Exemption application not required in certain cases; transfer or change in use of property after assessment date

Indiana § 6-1.1-11-4

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

Text

(a) The exemption application referred to in
section 3 of this chapter is not required if the exempt property is owned
by the United States, the state, an agency of this state, or a political
subdivision (as defined in IC 36-1-2-13). However, this subsection
applies only when the property is used, and in the case of real property
occupied, by the owner.
(b) The exemption application referred to in section 3 of this chapter
is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this chapter
is not required if the exempt property is owned by the bureau of motor
vehicles commission established under IC 9-14-9.
(d) The exemption application referred to in section 3 or 3.5 of this
chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described in
IC 6-1.1-10-21;
(B) tangible property owned by a church or religious society
used for educational purposes described in IC 6-1.1-10-16;
(C) other tangible property owned, occupied, and used by a
person for educational, literary, scientific, religious, or
charitable purposes described in IC 6-1.1-10-16; or
(D) other tangible property owned by a fraternity or sorority (as
defined in IC 6-1.1-10-24);
(2) the exemption application referred to in section 3 or 3.5 of this
chapter was filed properly at least once for a religious use under
IC 6-1.1-10-21, an educational, literary, scientific, religious, or
charitable use under IC 6-1.1-10-16, or use by a fraternity or
sorority under IC 6-1.1-10-24; and
(3) the property continues to meet the requirements for an
exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24.
(e) If, after an assessment date, an exempt property is transferred or
its use is changed resulting in its ineligibility for an exemption under
IC 6-1.1-10, the county assessor shall terminate the exemption for the
next assessment date. However, if the property remains eligible for an
exemption under IC 6-1.1-10 following the transfer or change in use,
the exemption shall be left in place for that assessment date. For the
following assessment date, the person that obtained the exemption or
the current owner of the property, as applicable, shall, under section 3
of this chapter and except as provided in this section, 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. In all cases,
the person that obtained the exemption or the current owner of the
property shall notify the county assessor for the county where the
tangible property is located of the change in ownership or use in the
year that the change occurs. The notice must be in the form prescribed
by the department of local government finance.
(f) If the county assessor discovers that title to or use of property
granted an exemption under IC 6-1.1-10 has changed, the county
assessor shall notify the persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title or use and indicate
that the county auditor will suspend the exemption for the property
until the persons provide the county assessor with an affidavit, signed
under penalties of perjury, that identifies the new owners or use of the
property and indicates whether the property continues to meet the
requirements for an exemption under IC 6-1.1-10. Upon receipt of the
affidavit, the county assessor shall reinstate the exemption under IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund of
all or a part of a tax installment paid and any correction of error under
IC 6-1.1-15-12.1 must be filed not later than three (3) years after the
taxes are first due.
(g) This section shall not be construed to limit the authority of the
county property tax assessment board of appeals to review the ongoing
eligibility of a property for an exemption. A county property tax
assessment board of appeals shall disapprove an exemption application
in any year following the initial approval of the application if the
property is not eligible for an exemption.
[Pre-1975 Property Tax Recodification Citation:
6-1-22-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.53-1988, SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36;
P.L.6-1997, SEC.38; P.L.14-2000, SEC.15; P.L.182-2009(ss),
SEC.107; P.L.173-2011, SEC.3; P.L.183-2014, SEC.6; P.L.198-2016,
SEC.21; P.L.86-2018, SEC.41; P.L.159-2020, SEC.15; P.L.174-2022,
SEC.11.