{"data":{"id":"us-in/ic-6-1.1-10.2-3","jurisdiction":"us-in","citation":"IC 6-1.1-10.2-3","heading":"Exemption of personal property","body":"Sec. 3. Tangible personal property is exempt from property taxation if it is owned by an Indiana nonprofit entity that is:\n(1) registered as a continuing care retirement community under IC 23-2-4;\n(2) defined as a small house health facility under IC 16-18-2-331.9; or\n(3) licensed as a health care or residential care facility under IC 16-28.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10.2. Exemptions for Indiana Nonprofit Senior Living Communities"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10.2-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6431dcb07be8a073f476286322952f65c1d748bce1bf1dd6a88ce231564cf579","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10.2-2","next":"us-in/ic-6-1.1-10.3-1"},"notice":"GroundRules: Original legal text. Not legal advice."}