INDIANAPOLIS – All non-profit organizations (with the exception of churches) are required to file for property tax exemption by May 15, 2006 and every even numbered year thereafter. Non-profits must complete and file a Form 136 with the county assessor in the county in which the property is located. Churches are not required to file again after receiving an approved exemption unless property has been sold or newly acquired. Non-profits receiving their first approved exemption in 2005 must refile in 2006.
Forms and instructions for filing are available in the office of the Marion County Assessor, 200 E. Washington St., Suite 1121; Indiana Board of Tax Review and on the county assessor’s web site at /eGov/County/Assessors/County/home.htm. Additional documentation requirements are explained in the instructions.
Federal tax exemption under 501(c)(3) does not exempt a non-profit organization from real or personal property taxes.
"A reminder will be mailed to current exempted non-profit organizations by our office," explained the Marion County Assessor, Joni Romeril. "Do not ignore this reminder. Failure to timely file will result in taxes being assessed."