IC 14-33-7-4 — Property exempt from special benefits tax
Chapter 7. Payment of Expenses
Section text
Sec. 4. (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society: (1) A building that is used for religious worship. (2) A building that is used as a parsonage. (3) The pews and furniture contained within a building that is used for religious worship. (4) The land upon which a building that is used for religious worship is situated. (5) The land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated. (b) Property is exempt from the special benefits tax that may be imposed under: (1) IC 14-33-6-13 and section 1 of this chapter; or (2) IC 14-33-21-5; to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam. (c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption. The affidavit must: (1) state: (A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and (B) that none of the parsonages are being used to make a profit; and (2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.
As added by P.L.1-1995, SEC.26. Amended by P.L.264-2003, SEC.13.
Source: official publisher (2026 edition)