Not-For-Profit Exemptions


Certain property that is owned, used and occupied predominantly for charitable, religious, educational or scientific purposes may be exempt from property taxation. This type of exemption is different from the deductions you receive from the Auditor's office. A Form 136 must be filed with the County Assessor's office for any applicant wishing to receive a not-for-profit exemption.  
PLEASE NOTE: Beginning in 2016 the deadline to file an application for Property Tax Exemption will be April 1st.  

Why must I file?

An exemption is a privilege which may be waived if an application for exemption is not timely filed. Only property which the taxpayer shows is exempt pursuant to a statute may be granted an exemption. If the exemption is waived, the property is subject to taxation.

When must file?

The exemption application must be filed before April 1st of the assessment year in which the owner/applicant wishes to have the exemption granted. However, an application must be filed in any other year if the property was not exempt in the immediately preceding year. An application should be filed in any year in which an appeal to the Indiana Board of Tax Review or to a court of an exemption determination on the property is pending from any preceding year.

 Applications No Longer Required

An application for exemption is no longer required every two years if the exempt property is tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes as described in IC 6-1.1-10. The property must continue to meet the requirements for an exemption under IC 6-1.1-10-16 or IC 6-1.1-10-21, and an application must have been properly filed at least once in accordance with these statutes.

 Change in Property Ownership or Use

A Form 136 must be refiled if any changes are made to the property.  This includes but is not limited to:

  • Transfer of Ownership
  • Building permits for new construction
  • Removal of Structures
  • Acquiring additional parcels

For questions about Homestead, Mortgage, Veterans, Disability, and other deductions offered through the Auditor's office, please contact that office at 574-372-2323.


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