# Indiana HB 1384: Nonprofit hospital property taxes.

Indiana HB 1384, Nonprofit hospital property taxes., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Ben Smaltz (Republican); status failed, last action 2026-01-22 (Representative Rowray added as coauthor) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1384-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1384
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Nonprofit hospital property taxes.
- Status: failed
- Chamber: House
- Introduced: 2026-01-08
- Last action: 2026-01-22, Representative Rowray added as coauthor
- Sponsor: Ben Smaltz (Republican)
- Cosponsors: 3
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that real property purchased before July 1, 2026, directly or indirectly owned by a nonprofit hospital (other than a critical access hospital or a county hospital) is not exempt from property taxation if, after 10 years from the date of purchase of the property by the nonprofit hospital, the property directly or indirectly owned by the nonprofit hospital is not being used for the performance of revenue producing health care services by the nonprofit hospital that directly or indirectly owns the property. Provides that real property directly or indirectly owned by a nonprofit hospital purchased after June 30, 2026, is not exempt from property taxation if the property directly or indirectly owned by the nonprofit hospital is not being used for the performance of revenue producing health care services by the nonprofit hospital that directly or indirectly owns the property. Provides that the disallowance of an exemption does not apply to a parking garage, parking lot, equipment facility area, or any other similar property that actively serves a nonprofit hospital. Provides that a determination as to whether a parking garage, parking lot, equipment facility area, or any other similar property actively serves a nonprofit hospital shall be made by the board of zoning appeals with jurisdiction over the property.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ben Smaltz (Republican), House
- Cosponsor: Elizabeth Rowray (Republican), House
- Cosponsor: Julie McGuire (Republican), House
- Cosponsor: Martin Carbaugh (Republican), House

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1384/versions/HB1384.01.INTR?format=pdf)

## Related bills

- HB 1406: Tax and fiscal matters. (signed)
- HB 1266: Department of education and education matters. (signed)
- HB 1277: Health and human services matters. (signed)
- HB 1210: Department of local government finance. (signed)
- HB 1249: Various criminal law matters. (signed)
- HB 1200: Bureau of motor vehicles. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1384/versions/HB1384.01.INTR?format=pdf)

## Related
- [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026)
- [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026)
- [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026)
- [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026)
- [HB 1249: Various criminal law matters.](https://policyrisk.com/state-bill/IN-HB1249-2026)
- [HB 1200: Bureau of motor vehicles.](https://policyrisk.com/state-bill/IN-HB1200-2026)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1384-2026 (as of 2026-11-01).