Skip to main content
Find a Lawyer

Indiana Code Title 6. Taxation § 6-1.1-10-47

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

Sec. 47. (a) This section applies to an assessment date occurring after December 31, 2017.

(b) Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply:

(1) The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

(2) The owner is:

(A) a federally-qualified health center (as defined in 42 U.S.C. 1396d(l)(2)(B)); and

(B) a primary medical provider that:

(i) accepts all patients and provides care regardless of a patient's ability to pay;

(ii) is located in a geographically medically underserved area; and

(iii) has received a grant at any time from the Indiana health care trust account under IC 4-12-5.

(3) The owner was granted an exemption under section 16 of this chapter for a comparable facility located in a contiguous county.

(4) The owner applied for an exemption under section 16 of this chapter for a previous assessment date and was denied.

(c) The property that is exempt under this section also includes the following:

(1) Property used in providing storage or parking.

(2) Any part of the property that is leased or rented by the owner to another nonprofit corporation providing services or assistance to participants in the Special Supplemental Nutrition Program for the Women, Infants, and Children Nutrition Program (WIC) under IC 16-35-1.5.

(d) If property is exempt under subsection (b) and part of the property is used by a for-profit enterprise, the exemption under subsection (b) is reduced proportionately.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-10-47 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-10-47/

Read this complete Indiana Code Title 6. Taxation § 6-1.1-10-47 on Westlaw

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 or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Indiana Codes

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)

    More Options
    Copied to clipboard