Sec. 36.3. (a) For purposes of this section, property is predominantly used or occupied for one (1) or more stated purposes if it is used or occupied for one (1) or more of those purposes during more than fifty percent (50%) of the time that it is used or occupied in the year that ends on the assessment date of the property.
(b) The determination under subsection (c) of:
(1) the use or occupation of the property; and
(2) the application of an exemption;
applies separately to each part of the property identified under IC 6-1.1-11-3(c)(5).
(c) If a section of this chapter states one (1) or more purposes for which property must be used or occupied in order to qualify for an exemption, then the exemption applies as follows:
(1) Property that is exclusively used or occupied for one (1) or more of the stated purposes is totally exempt under that section.
(2) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a church, religious society, or not-for-profit school is totally exempt under that section.
(3) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a person other than a church, religious society, or not-for-profit school is exempt under that section from property tax on the part of the assessment of the property that bears the same proportion to the total assessment of the property as the amount of time that the property was used or occupied for one (1) or more of the stated purposes during the year that ends on the assessment date of the property bears to the amount of time that the property was used or occupied for any purpose during that year. This subdivision does not apply to a for-profit provider of early childhood education services covered by section 46 of this chapter.
(4) Property that is predominantly used or occupied for a purpose other than one (1) of the stated purposes is not exempt from any part of the property tax.
(d) Property is not used or occupied for one (1) or more of the stated purposes during the time that a predominant part of the property is used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of one (1) or more of the stated purposes.
As added by P.L.66-1983, SEC.2. Amended by P.L.264-2003, SEC.3; P.L.151-2014, SEC.2.
Structure Indiana Code
6-1.1-10-1. United States Property
6-1.1-10-2. State Property; Property Leased to a State Agency
6-1.1-10-3. Bridges and Tangible Appurtenant Property
6-1.1-10-4. Political Subdivision Property
6-1.1-10-5. Municipal Property
6-1.1-10-5.5. Urban Homesteading Property
6-1.1-10-6. Municipally Owned Water Company Property
6-1.1-10-7. Nonprofit Water Companies
6-1.1-10-8. Nonprofit Sewage Disposal Company
6-1.1-10-9. Industrial Waste Control Facilities
6-1.1-10-11. Appeal of Industrial Waste Control Facility Exemption Determination
6-1.1-10-12. Stationary or Unlicensed Mobile Air Pollution Control System
6-1.1-10-13. Stationary or Unlicensed Mobile Air Pollution Control System; Claim for Exemption
6-1.1-10-16.5. Nonprofit Corporation Property Located Under or Adjacent to Lake or Reservoir
6-1.1-10-16.7. Real Property Exemption; Expiration
6-1.1-10-17. Memorial Corporation Property
6-1.1-10-18. Nonprofit Corporations Supporting Fine Arts
6-1.1-10-20. Manual Labor, Technical, or Trade Schools; Colleges
6-1.1-10-21. Churches or Religious Societies; Attestation of Exempt Use
6-1.1-10-22. Dormitories of Church Colleges and Universities
6-1.1-10-23. Fraternal Benefit Associations
6-1.1-10-24. Fraternity or Sorority Property
6-1.1-10-25. Miscellaneous Organizations
6-1.1-10-26. County or District Agricultural Associations
6-1.1-10-27. Cemetery Corporations
6-1.1-10-28. Free Medical Clinics
6-1.1-10-32. Certain Exempt Property Under Control of Executor
6-1.1-10-33. Certain Exempt Property Under Control of Executor or Trustee
6-1.1-10-34. Contracts Relating to Certain Exempt Property; Unenforceability
6-1.1-10-35. School Lands; When Considered Sold
6-1.1-10-36.5. Property of Exempt Organization Used in Nonexempt Trade or Business
6-1.1-10-37. Leases of Exempt Property; Effect
6-1.1-10-37.8. Homeowners Associations; Held for Use, Benefit, or Enjoyment of Members
6-1.1-10-38. Property Tax Exemption Provisions; Enumeration
6-1.1-10-39. Intangible Personal Property Exemptions
6-1.1-10-41. Exempt Property Purchased Under Contract of Sale by Person Not Qualifying for Exemption
6-1.1-10-42. Small Business Incubator Program
6-1.1-10-44. Enterprise Information Technology Equipment
6-1.1-10-45. Indiana Department of Transportation Signage
6-1.1-10-46. Property Tax Exemption; for Profit Early Childhood Education Provider
6-1.1-10-47. Property Tax Exemption; Certain Federally-Qualified Health Centers
6-1.1-10-48. Property Tax Exemption; Nonprofit Health, Fitness, Aquatics, and Community Center
6-1.1-10-49. Property Tax Exemption; Transportation Facility
6-1.1-10-50. Property Tax Exemption; Property Located in an Innovation Development District