How often do I file?

Once an exemption under IC 6-1.1-10-16 is granted for a property that is owned, occupied, and used by a person for charitable, educational, religious, literary or scientific purposes there is no need to refile unless a change in use, value, character or ownership occurs. If one of these changes occurs, the change will not affect the property’s eligibility for an exemption for that assessment date. However, the entity that obtained the exemption or the current owner of the property must notify the County Assessor of the change in the year that the change occurs by filing Form 136-CO/U (PDF) (Notice of Change of Ownership or Use of Exempt Property) with the County Assessor. The submission of this form aids the Assessor in knowing whether or not the exemption should remain in place or to remove the exemption in the following assessment year. If the exemption is removed, the County Assessor will notify the entity that filed or the new owner, if applicable, that a new Application for Property Tax Exemption (Form 136) will be required in the following assessment year to maintain, or initiate, the exempt status.

Show All Answers

1. What properties may qualify for an exemption?
2. What must I file and when?
3. Want to file online?
4. What happens after I file?
5. How often do I file?