Application for exemption; required information; notice to
applicant if required information not provided
Sec. 3. (a) Subject to subsections (e) and (f), an owner of tangible
property who wishes to obtain an exemption from property taxation
shall file a certified application in duplicate with the county assessor
of the county in which the property that is the subject of the
exemption is located. The application must be filed annually on or
before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of
this chapter, the application applies only for the taxes imposed for
the year for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the
property, identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during
the time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to
be exempt is not being used or occupied in connection with a trade
or business that is not substantially related to the exercise or
performance of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of
the township assessor's record kept under IC 6-1.1-4-25(a) that shows
the calculation of the assessed value of the real property for the
assessment date for which the exemption is claimed. Upon receipt of
the exemption application, the county assessor shall examine that
record and determine if the real property for which the exemption is
claimed is properly assessed. If the county assessor determines that
the real property is not properly assessed, the county assessor shall
direct the township assessor of the township in which the real
property is located to:
(1) properly assess the real property; and
(2) notify the county assessor and county auditor of the proper
assessment.
(f) If the county assessor determines that the applicant has not
filed with an application for exemption a copy of the record referred
to in subsection (e), the county assessor shall notify the applicant in
writing of that requirement. The applicant then has thirty (30) days
after the date of the notice to comply with that requirement. The
county property tax assessment board of appeals shall deny an
application described in this subsection if the applicant does not
comply with that requirement within the time permitted under this
subsection.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37;
P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003,
SEC.4.
Last modified: May 28, 2006