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.