IC 6-1.1-10.2-2 — Exemption of buildings
Chapter 10.2. Exemptions for Indiana Nonprofit Senior Living Communities
Section text
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.
Source: official publisher (2026 edition)