Sec. 2. 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.
Exemption of buildings
Ind. Code § 6-1.1-10.2-2, under Exemptions for Indiana Nonprofit Senior Living Communities.
Ind. Code § 6-1.1-10.2-2