Skip to main content
Find a Lawyer

Indiana Code Title 6. Taxation § 6-1.1-10-46

Current as of January 02, 2024 | Updated by Findlaw Staff

<Text of section effective Jan. 1, 2026.  See, also, version of IC 6-1.1-10-46 effective until Jan. 1, 2026.>

Sec. 46. Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children who are less than six (6) years of age is exempt from property taxation under section 16 of this chapter only if all the following requirements are satisfied:

(1) The provider, or a parent company, subsidiary, or affiliate company of the provider, is the property owner.

(2) The provider predominantly occupies and uses the tangible property for providing early childhood education services to children who are less than six (6) years of age.

(3) The provider meets the standards of quality recognized by a Level 3 or Level 4 Paths to QUALITY program rating under IC 12-17.2-2-14.2 or has a comparable rating from a nationally recognized accrediting body.

(4) The provider offers age appropriate curriculum for all children who are less than six (6) years of age, including infants, who attend the child care facility.  The curriculum offered must include reading to the children.

However, the exemption provided by this section does not apply to tangible property that has been granted a homestead standard deduction under IC 6-1.1-12-37.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-10-46 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-10-46/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard