Jasper County, Indiana

Not-For-Profit Exemptions

Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt.  Organizations such as charitable, educational, literary, scientific, or religious may be eligible for tax exemption.  An exemption must be timely filed or it will be deemed waived. Exemptions must be filed on or before April 1 with the County Assessor.

To apply: Form 136 - Application for Property Tax Exemption must be filed along with copies of:

• By-laws
• Articles of Incorporation
• Financial Statements for the previous three (3) years*
• Balance sheets
• Summary of income and expenditures
• Exemption letter and other relevant documents from the IRS.
• Property Record Card (this document my be obtained from the County Assessor)

The Property Tax Assessment Board of Appeals (PTABOA) considers the application and issues a determination of approval, partial approval, or denial. The petitioner will be sent a notice of the final determination of the board. A denial can be appealed to the Indiana Board of Tax Review within thirty days of the denial notice.

Entities which are granted an exemption under IC 6-1.1-10-16 for property which is owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes, need not refile for an exemption unless the use, property characteristics or ownership changes.

• IC 6-1.1-10-16 Code