Ind. Code ch. 6-1.1-10.2

in effect

Ind. Code § 6-1.1-10.2-1 Legislative intent

Sec. 1. It is the intent of the general assembly that Indiana nonprofit senior living communities identified in this chapter that also meet the requirements set out in this chapter be exempt from property taxation, including real and tangible property. As added by P.L.157-2026, SEC.41.

Ind. Code § 6-1.1-10.2-2 Exemption of buildings

Sec. 2. All or part of a building 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.

Ind. Code § 6-1.1-10.2-3 Exemption of personal property

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