Ind. Code § 6-1.1-10-27
Cemetery corporations; churches; religious societies
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c) the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, or association which is organized under the laws of this state:
Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c), the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, not-for-profit corporation, or association which is organized under the laws of this state, a church, or a religious society:
(1) The real property, including mausoleums and other structures in which human remains are buried or interred but not including crematories, funeral homes, offices, or maintenance structures. However, offices and maintenance structures are exempt if they are owned by, or held in trust for the use of, a church or religious society, or if they are owned by a not-for-profit corporation or association.
(1) The real property, including mausoleums and other structures in which human remains are buried or interred but not including crematories, funeral homes, offices, or maintenance structures. However, crematories, funeral homes, offices, and maintenance structures are exempt if they are owned by, or held in trust for the use of, a church or religious society, or if they are owned by a not-for-profit corporation or association.
(2) The personal property which is used exclusively in the establishment, operation, administration, preservation, repair, or maintenance of the cemetery.
(2) The personal property which is used exclusively in the establishment, operation, administration, preservation, repair, or maintenance of the cemetery, funeral home, or crematory.
(b) The exemption under subsection (a) does not apply to real property unless:
(b) The exemption under subsection (a) does not apply to real property unless:
(1) it has been dedicated or platted for cemetery use;
(1) it has been dedicated or platted for cemetery, crematory, or funeral home use, or a variance has been granted for one (1) or more of those uses;
(2) a plat of it has been recorded in the county in which the property is located; and
(2) a plat of it or variance from the plat has been recorded in the county in which the property is located; and
(3) it is exclusively used for cemetery or burial purposes.
(3) it is exclusively used for cemetery, burial, crematory, or funeral purposes.
(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery purposes and:
(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery, funeral home, or crematory purposes and:
(1) it is owned by, or held in trust for the use of, a church or religious society; or
(1) it is owned by, or held in trust for the use of, a church or religious society; or
(2) it is owned by a not-for-profit corporation or association.
(2) it is owned by a not-for-profit corporation or association.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.