Title 6, TAXATION

Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed t…

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement: (1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to…

Sec. 9. The following apply if the office of management and budget enters into an offset agreement: (1) The office of management and budget shall do the following as provided in the offset agreement: (A) Determine if a person whose name has been certified by a federal official as…

Sec. 1. It is the intent of the general assembly that Indiana nonprofit senior living communities identified in this chapter that also meet the requirements set out in this chapter be exempt from property taxation, including real and tangible property. As added by P.L.157-2026, S…

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…

Sec. 3. Tangible personal property 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) license…

Sec. 1. As used in this chapter, "business personal property" means personal property that: (1) is otherwise subject to assessment and taxation under this article; and (2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of inc…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 2. As used in this chapter, "local income tax council" refers to the local income tax council established by IC 6-3.6-3-1 for a county. As added by P.L.80-2…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council. As added by…

Sec. 4. As used in this chapter, "new personal property" means business personal property that: (1) a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and (2) has not previously been used in …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 5. (a) A local income tax council may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provi…

Sec. 6. An exemption ordinance adopted under this chapter must exempt all new personal property. As added by P.L.80-2014, SEC.2.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 7. A local income tax council may repeal or amend an exemption ordinance. However, if a local income tax council repeals or amends an exemption ordinance, …

Sec. 8. A taxpayer is not required to file an application or a personal property tax return to qualify for an exemption under this chapter. As added by P.L.80-2014, SEC.2.

Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62; P.L.104-2022, SEC.38.

Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter. As added by P.L.172-2011, SEC.101.

Sec. 10. (a) A commission created under section 9 of this chapter may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into cont…

Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into poss…

Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or (2) approves a transfer for a purpose not permitted under law; commits …

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.

Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) inn; (4) tourist cabin; (5) campgro…

Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 o…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county tre…

Sec. 9. (a) If the tax levied under section 6 of this chapter is increased by an ordinance of the county fiscal body, the county executive shall create a commission to promote: (1) economic development; and (2) the development and growth of the convention, visitor, and tourism in…

Sec. 1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7. (b) This chapter does not apply to manufactured homes that are assessed as: (1) inventory; or (2) real property; under this article and in accordance with rules adopted by the department of…

Sec. 10. For an annual assessment date in which an exemption ordinance adopted under this chapter is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the exemption under the exemption ordinance. As added by P.L.23-2024, SEC.4.

Sec. 2. As used in this chapter, "county fiscal body" means the: (1) county council, for a county not having a consolidated city; or (2) city-county council, for a county having a consolidated city. As added by P.L.23-2024, SEC.4.

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 6 of this chapter by a county fiscal body. As added by P.L.23-2024, SEC.4.

Sec. 4. As used in this chapter, "manufactured home" has the meaning set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.44.

Sec. 5. As used in this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.45.

Sec. 6. (a) A county fiscal body may adopt an exemption ordinance that exempts a mobile home and a manufactured home located in the county from property taxation as provided in section 7 of this chapter. (b) Before adopting an exemption ordinance under this section, a county fisc…

Sec. 7. An exemption ordinance adopted under this chapter must exempt all mobile homes and all manufactured homes in a county from property taxation. As added by P.L.23-2024, SEC.4.

Sec. 8. A county fiscal body may repeal or amend an exemption ordinance. As added by P.L.23-2024, SEC.4.

Sec. 9. A taxpayer is not required to file an application to qualify for an exemption granted by an exemption ordinance adopted under this chapter. A county assessor shall apply the exemption to all mobile homes and all manufactured homes in the county granted the exemption under…

before February 1, 1991 Sec. 0.3. Notwithstanding any other law, a designating body's actions taken before February 1, 1991, in retroactively designating an economic revitalization area are legalized and validated. As added by P.L.220-2011, SEC.121.

Sec. 1. For purposes of this chapter: (1) "Economic revitalization area" means an area which is within the corporate limits of a city, town, or county which has become undesirable for, or impossible of, normal development and occupancy because of a lack of development, cessation …

Sec. 10. (a) This section applies to a town having a population of more than one thousand (1,000) located in a county having a population of more than twenty-eight thousand (28,000) and less than twenty-eight thousand one hundred eighty-one (28,181). (b) Notwithstanding sections …

Sec. 11.3. (a) This section applies only to the following requirements: (1) Failure to provide the completed statement of benefits form to the designating body before the hearing required by section 2.5(c) of this chapter. (2) Failure to submit the completed statement of benefits…

Sec. 12. (a) A property owner that has received a deduction under section 3, or 4.5 of this chapter is subject to the provisions of this section if the designating body adopts a resolution incorporating the provisions of this section for the economic revitalization area in which …

Sec. 12.5. Except as provided in section 12(f) of this chapter, if a county or municipality receives a reimbursement, repayment, or penalty from a taxpayer on account of the taxpayer's failure to comply with the statement of benefits provided by the taxpayer or on account of the …

Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.245-2003, SEC.12.

Sec. 14. (a) This section does not apply to: (1) a deduction under section 3 of this chapter for property located in a residentially distressed area; or (2) any other deduction under section 3 or 4.5 of this chapter for which a statement of benefits was approved before July 1, 20…

Sec. 15. (a) If: (1) as the result of an error by a taxpayer the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and (2) the taxpayer is entitled…