{"data":{"id":"us-in/ic-6-1.1-11-1.5","jurisdiction":"us-in","citation":"IC 6-1.1-11-1.5","heading":"Eligibility for an exemption on assessment date","body":"Sec. 1.5. (a) This section applies to an exemption for:\n(1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and\n(2) an assessment date for a mobile home (including a manufactured home) assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2016.\n(b) An award of an exemption from property taxation for tangible property for a particular assessment date must be based on the tangible property's eligibility of the exemption on that assessment date. An act occurring after the assessment date, including a change in:\n(1) use, value, character, or ownership of the tangible property; or\n(2) the age, disability, or income of any owner, contract buyer, or possessor of tangible property;\ndoes not affect the eligibility of the tangible property for an exemption for that assessment date.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 11. Exemption Procedures"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-11-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e02988a3c73586a4280d76dab12fe5d6490f78a8f292e449453c8281686b2572","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-11-1","next":"us-in/ic-6-1.1-11-2"},"notice":"GroundRules: Original legal text. Not legal advice."}