Title 6, TITLE 6. TAXATION

rental housing exclusion; appraisal approach; burden of proof Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) a…

Sec. 39.5. (a) As used in this section, "qualified real property" means a riverboat (as defined in IC 4-33-2-17). (b) Except as provided in subsection (c), the true tax value of qualified real property is the lowest valuation determined by applying each of the following appraisal…

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(b), (c) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.32, SEC.4; Acts 1980, P.L.36, SEC.1; P.L.62-1983, SEC.1; P.L.332-1989(ss), SEC.3; P.L.6-1997, SEC.13; P.L.198-2001, SEC.7; P.L.90-2002, SEC.30;…

government finance Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before May 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassess…

As added by P.L.235-2013, SEC.1. Repealed by P.L.97-2014, SEC.1.

As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4. Repealed by P.L.174-2022, SEC.7.

review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value Sec. 4.5. (a) The department of local government finance shall adopt rules establishing a system for annually adjusting the assessed value of real property to account f…

adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of t…

form verification Sec. 4.7. The department of local government finance shall provide training to township assessors, county assessors, and county auditors with respect to the verification of sales disclosure forms under 50 IAC 27-4-7. As added by P.L.228-2005, SEC.5. Amended by P…

Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if: (1) public funds are used by a private person in whole or in part to carry out …

change was made Sec. 4.9. (a) This section applies to an assessment: (1) under section 4.2 or 4.5 of this chapter or another law; and (2) occurring after December 31, 2023. (b) If the township assessor, or the county assessor if there is no township assessor for the township, cha…

the assessed value of low income housing tax credit property Sec. 40. The value of federal income tax credits awarded under Section 42 of the Internal Revenue Code may not be considered in determining the assessed value of low income housing tax credit property. As added by P.L.8…

Sec. 41. (a) For purposes of this section, "low income rental property" means real property used to provide low income housing eligible for federal income tax credits awarded under Section 42 of the Internal Revenue Code, including during the time period during which the property…

income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration Sec. 42. (a) This section applies to assessment dates after January 15, 2010. (b) The following definitions apply through…

As added by P.L.249-2015, SEC.8. Amended by P.L.149-2016, SEC.20. Repealed by P.L.204-2016, SEC.10.

standard construction cost per square foot; separate account for purposes of a review Sec. 43.5. (a) This section applies to a commercial property with a structure, or a portion thereof, that: (1) is at least one hundred thousand (100,000) square feet in area; (2) is used for ret…

As added by P.L.249-2015, SEC.9. Repealed by P.L.204-2016, SEC.11.

influence factor to recognize reduced acreage value Sec. 44.5. (a) This section applies to a real property assessment: (1) for the 2015 assessment date and assessment dates thereafter; and (2) that includes land classified as residential excess land. (b) A county assessor may app…

Sec. 45. (a) This section applies to assessment dates after December 31, 2014. (b) As used in this section, "sign site" means the land beneath an outdoor sign that accommodates the outdoor sign display structure and foundation under a lease or a grant of an easement. (c) An outdo…

Sec. 46. (a) This section applies to assessment dates after December 31, 2022. (b) As used in this section, "self-service storage facility" means any real property designed and used for the renting of space under a rental agreement that provides a renter access to rented space fo…

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15; P.L.112-2012, SEC.4; P.L.111-2014, SEC.10. Repealed by P.L.86-2018, SEC.27.

Sec. 5.5. (a) A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessm…

Sec. 6. If the department of local government finance determines that a petition filed under section 5.5 of this chapter has been signed by the required number of petitioners and that the present assessed value of any real property is inequitable, the department of local governme…

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.

finance; hearing; reassessment order Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located…

Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning: (1) the assessed valuation of tangible property; (2) property tax deductions; (3) property tax exemptions; or (4) property tax credits; that are made from a determination by an assessing of…

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or pap…

Sec. 1. (a) A person is a retail merchant making a retail transaction when the person engages in selling at retail. (b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person: (1) acquires tangible p…

or leased in course of business; exclusion Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease. (b) A person is a retai…

Sec. 11. (a) A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana. (b) Notwithstanding subsection (a), a person is not a retail merchant making a r…

Sec. 12. (a) A person is a retail merchant making a retail transaction when he sells tangible personal property at auction. (b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when: (1) he makes isolated or occasional sales of tangibl…

Sec. 13. A person is a retail merchant making a retail transaction when a person sells: (1) a prepaid calling service or prepaid wireless calling service at retail; (2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at reta…

taxpayers Sec. 14. The department of administration and each purchasing agent for a state educational institution shall provide the department with a list of every person who desires to enter into a contract to sell tangible personal property to an agency (as defined in IC 4-13-2…

Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007. (b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction. As added by P.L.153-2006, SEC.4.

As added by P.L.19-2008, SEC.6. Repealed by P.L.1-2009, SEC.174.

Sec. 16.2. (a) This section applies to transactions occurring after June 30, 2008. (b) A person is a retail merchant making a retail transaction when the person: (1) leases or rents an aircraft to another person; and (2) provides flight instruction services to the lessee or rente…

Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibit…

Sec. 16.7. (a) Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically. (b) A transaction in which an…

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software. As added by P.L.113-2010, SEC.49.

transactions facilitated for sellers on its marketplace Sec. 18. (a) A marketplace facilitator shall be considered the retail merchant of each retail transaction (including a retail transaction under section 4 of this chapter) that is facilitated on its marketplace, regardless as…

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.246-1985, SEC.9. Repealed by P.L.137-2022, SEC.18.

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water. (b) For purposes of this section, the business of softening and conditioning water includes the exchange of wate…

accommodations; facilitator is retail merchant Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for ad…

As added by P.L.224-2003, SEC.49. Repealed by P.L.81-2004, SEC.59.

Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or …

and nontaxable services on customer bills Sec. 6. (a) A person is a retail merchant making a retail transaction when the person: (1) furnishes or sells an intrastate telecommunication service; and (2) receives gross retail income from billings or statements rendered to customers.…

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.71-1993, SEC.28.

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under …

and material contracts; contractor required to collect sales tax; exemption Sec. 9. (a) A person is a retail merchant making a retail transaction when the person sells tangible personal property which: (1) is to be added to a structure or facility by the purchaser; and (2) after …

Sec. 1. As used in this chapter: "Base amount" means base amount (as defined in Section 41(c) of the Internal Revenue Code) modified by considering only Indiana qualified research expenses and gross receipts attributable to Indiana in the calculation of the taxpayer's: (1) fixed …