IndianaProperty tax exemptions would cover qualifying nonprofits’ buildings and physical possessions
If enacted, Indiana nonprofits registered as continuing care retirement communities, defined as small house health facilities, or licensed for health or residential care would get property tax exemptions.
What it does
If enacted, the bill would exempt qualifying Indiana nonprofits’ buildings and tangible personal property from property taxes first due in 2027.
Argument forEligible nonprofit care providers could owe less tax on their buildings and equipment, leaving more money available for their work.
Argument againstLocal governments could collect less property tax from these facilities, leaving less money for local services.
More detail
The bill would exempt qualifying property from property taxes. The owner must be an Indiana nonprofit registered as a continuing care retirement community, defined as a small house health facility, or licensed as a health care or residential care facility. The exemption covers all or part of a building and tangible personal property. It applies to assessment dates after December 31, 2025, for property taxes first due and payable in 2027.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jan 12First reading: referred to Committee on Tax and Fiscal PolicyLatest
- Jan 12Authored by Senator HoldmanIntroduced
HealthcareTaxes & Budget