Exemptions involve a property that is owned, used and occupied predominantly for charitable, religious, educational or scientific purposes.

This type of exemption is different from the deductions you receive from the Auditor's office. A Form 136 must be filed with the Assessor's office before April 1st of the assessment year in which the owner/applicant wishes to have the exemption granted.

The application must be refiled every even year unless: (1) the exempt property is owned, occupied and used for educational, literary, scientific religious or charitable purposes; (2) the property continues to meet the requirements of IC 6-1.1-10-16 or IC 6-1.1-10-21; and (3) an application was properly filed at least once in accordance with these statutes.

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.

Form 136 - Exemption Form