Sec. 47. (a) This section applies to an assessment date occurring after December 31, 2017.
(b) Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply:
(1) The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.
(2) The owner is:
(A) a federally-qualified health center (as defined in 42 U.S.C. 1396d(l)(2)(B)); and
(B) a primary medical provider that:
(i) accepts all patients and provides care regardless of a patient's ability to pay;
(ii) is located in a geographically medically underserved area; and
(iii) has received a grant at any time from the Indiana health care trust account under IC 4-12-5.
(3) The owner was granted an exemption under section 16 of this chapter for a comparable facility located in a contiguous county.
(4) The owner applied for an exemption under section 16 of this chapter for a previous assessment date and was denied.
(c) The property that is exempt under this section also includes the following:
(1) Property used in providing storage or parking.
(2) Any part of the property that is leased or rented by the owner to another nonprofit corporation providing services or assistance to participants in the Special Supplemental Nutrition Program for the Women, Infants, and Children Nutrition Program (WIC) under IC 16-35-1.5.
(d) If property is exempt under subsection (b) and part of the property is used by a for-profit enterprise, the exemption under subsection (b) is reduced proportionately.
As added by P.L.255-2017, SEC.10.
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