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, 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.

Terms Used In Indiana Code 6-1.1-10-27

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Personal property: All property that is not real property.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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:

(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 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, burial, crematory, or funeral purposes.

     (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

(2) it is owned by a not-for-profit corporation or association.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(8).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.6; P.L.5-1988, SEC.42; P.L.236-2023, SEC.21.

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