2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 11. Exemption Procedures
6-1.1-11-3. Exemption application; filing requirements
Sec. 3. (a) Subject to subsections (e), (f), (g), (h), and (i), an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject of the exemption is located. The application must be filed annually on or before:
(1) May 15 on forms prescribed by the department of local government finance, if the application is filed for an assessment date in a year that ends before January 1, 2016; and
(2) April 1 of the year containing the assessment date, if the application is filed in a year that begins after December 31, 2015.
Except as provided in sections 1, 3.5, and 4 of this chapter, the application applies only for the taxes imposed for the year for which the application is filed.
(b) The authority for signing an exemption application may not be delegated by the owner of the property to any other person except by an executed power of attorney.
(c) An exemption application which is required under this chapter shall contain the following information:
(1) A description of the property claimed to be exempt in sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property, identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during the time the property is used or occupied.
(6) Any additional information which the department of local government finance may require.
(d) A person who signs an exemption application shall attest in writing and under penalties of perjury that, to the best of the person's knowledge and belief, a predominant part of the property claimed to be exempt is not being used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real property under subsection (a) or section 5 of this chapter a copy of the assessor's record kept under IC 6-1.1-4-25(a) that shows the calculation of the assessed value of the real property for the assessment date for which the exemption is claimed. Upon receipt of the exemption application, the county assessor shall examine that record and determine if the real property for which the exemption is claimed is properly assessed. If the county assessor determines that the real property is not properly assessed, the county assessor shall:
(1) properly assess the real property or direct the township assessor to properly assess the real property; and
(2) notify the county auditor of the proper assessment or direct the township assessor to notify the county auditor of the proper assessment.
(f) If the county assessor determines that the applicant has not filed with an application for exemption a copy of the record referred to in subsection (e), the county assessor shall notify the applicant in writing of that requirement. The applicant then has thirty (30) days after the date of the notice to comply with that requirement. The county property tax assessment board of appeals shall deny an application described in this subsection if the applicant does not comply with that requirement within the time permitted under this subsection. After December 31, 2015, the notice required by this subsection must be sent not later than April 25 in the year that it is required.
(g) This subsection applies whenever a law requires an exemption to be claimed on or in an application accompanying a personal property tax return. The claim or application may be filed on or with a personal property tax return not more than thirty (30) days after the filing date for the personal property tax return, regardless of whether an extension of the filing date has been granted under IC 6-1.1-3-7.
(h) Notwithstanding subsection (a), a person seeking an exemption may file an exemption application up to three (3) years following the deadline set forth in subsection (a) if:
(1) the property on which the person seeking an exemption was exempt from taxation for the tax year immediately before the deadline set forth in subsection (a); and
(2) the person seeking an exemption would have been eligible for the exemption on the deadline set forth in subsection (a).
This subsection does not extend the deadline for an appeal of a denial of an exemption application.
(i) Notwithstanding subsection (a), a person seeking an exemption under IC 6-1.1-10-16 may file an exemption application up to thirty (30) days following the deadline set forth in subsection (a) if the person pays a late filing fee equal to the lesser of:
(1) twenty-five dollars ($25) for each day after the deadline set forth in subsection (a); or
(2) two hundred fifty dollars ($250).
The county auditor shall deposit all money collected under this subsection in the county's property reassessment fund.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37; P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003, SEC.4; P.L.154-2006, SEC.10; P.L.219-2007, SEC.24; P.L.146-2008, SEC.107; P.L.111-2014, SEC.20; P.L.232-2017, SEC.7; P.L.257-2019, SEC.17.
