Exemption of personal property

Ind. Code § 6-1.1-10.2-3
in effect
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Sec. 3. Tangible personal property is exempt from property taxation if it is owned by an Indiana nonprofit entity that is: (1) registered as a continuing care retirement community under IC 23-2-4; (2) defined as a small house health facility under IC 16-18-2-331.9; or (3) licensed as a health care or residential care facility under IC 16-28. As added by P.L.157-2026, SEC.41.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026