FAQs - Details

I am with a church, charity, and/or not for profit school who is exempt from property taxes (Form 136 filed). Do I still need to file a business personal property return?

Effective for the January 1, 2023 assessment date, per IC 6-1.1-3-7, churches and religious societies that have filed their personal property return the previous five years (2018-2022) are no longer required to file. If the taxpayer does not fall under a church or religious society, the Form 104 and Form 103 still required. Exception: When the Church or Religious society has a change of ownership or a change resulting in the personal property no longer qualifying for the exemption, the 104 and 103 is required to be filed.