Non Profit Exemptions
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Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt.  Organizations such as charitable, educational, religious may be eligible for tax exemption.  An exemption must be timely filed or it will be deemed waived. Exemptions must be filed on or before April 1st with the County Assessor.

To apply, a Form 136, Application for Property Tax must be filed along with copies of:

  • By-laws
  • Articles of Incorporation
  • Financial Statements for the previous three (3) years*
                Balance sheets
                Summary of income and expenditures
  • Property Record Card (This document may be obtained from the County Assessor)
     
     
    * If the church objects to releasing financial information, the church may write a letter to the PTABOA stating its objections.

The Property Tax Assessment Board of Appeals (PTABOA) considers the application and issues a determination of approval, partial approval, or denial. A notice of denial will be sent to the applicant. A denial can be appealed to the Indiana Board of Tax Review within thirty days of the denial notice.

Entities which are granted an exemption under IC 6-1.1-10-16, I.C. 6-1.1-10-21 or IC 6-1.1-10-24 for property which is owned, occupied, and used by a person for educational, literary, scientific, religious, charitable  or fraternity/sorority purposes, need not refile for an exemption unless there is a change in use or ownership per I.C. 6-1.1-11-4.  If the non profit entity is renting out the property to another entity, they will still need to file annually.

Please be aware that IRS and Indiana Property Tax Exemption laws may differ in their requirements.