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

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Ind. Code § 6-1.1-10.2-2

Exemption of buildings

As added by P.L.157-2026, SEC.41.

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.