(a) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society:

1. (1) A building that is used for religious worship.
2. (2) The pews and furniture contained within a building that is used for religious worship.
3. (3) The tract of land upon which a building that is used for religious worship is situated.

(b) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society:

1. (1) A building that is used as a parsonage.
2. (2) The tract of land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.

(c) To obtain an exemption for parsonages, a church or religious society must provide the county assessor with an affidavit at the time the church or religious society applies for the exemptions. The affidavit must state that:

1. (1) all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and

2. (2) none of the parsonages are being used to make a profit.

   The affidavit shall be signed under oath by the church's or religious society's head rabbi, priest, preacher, minister, or pastor.

(d) Property referred to in this section shall be assessed to the extent required under IC 6-1.1-11-9 .

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(6).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.68, SEC.1; P.L.74-1987, SEC.5; P.L.198-2001, SEC.30; P.L.264-2003, SEC.2.