Ind. Code ch. 6-1.1-10.5

in effect

Ind. Code § 6-1.1-10.5-1 Application of chapter

Sec. 1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7. (b) This chapter does not apply to manufactured homes that are assessed as: (1) inventory; or (2) real property; under this article and in accordance with rules adopted by the department of local government finance. As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.43.

Ind. Code § 6-1.1-10.5-2 "County fiscal body"

Sec. 2. As used in this chapter, "county fiscal body" means the: (1) county council, for a county not having a consolidated city; or (2) city-county council, for a county having a consolidated city. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-3 "Exemption ordinance"

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 6 of this chapter by a county fiscal body. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-4 "Manufactured home"

Sec. 4. As used in this chapter, "manufactured home" has the meaning set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.44.

Ind. Code § 6-1.1-10.5-5 "Mobile home"

Sec. 5. As used in this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.45.

Ind. Code § 6-1.1-10.5-6 Adoption of exemption ordinance by county fiscal body

Sec. 6. (a) A county fiscal body may adopt an exemption ordinance that exempts a mobile home and a manufactured home located in the county from property taxation as provided in section 7 of this chapter. (b) Before adopting an exemption ordinance under this section, a county fiscal body must conduct a public hearing on the proposed exemption ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1. (c) The county fiscal body shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county assessor. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-7 Application of exemption ordinance to all mobile homes and all manufactured homes

Sec. 7. An exemption ordinance adopted under this chapter must exempt all mobile homes and all manufactured homes in a county from property taxation. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-8 Repeal or amendment of exemption ordinance

Sec. 8. A county fiscal body may repeal or amend an exemption ordinance. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-9 Application not required

Sec. 9. A taxpayer is not required to file an application to qualify for an exemption granted by an exemption ordinance adopted under this chapter. A county assessor shall apply the exemption to all mobile homes and all manufactured homes in the county granted the exemption under an exemption ordinance. As added by P.L.23-2024, SEC.4.

Ind. Code § 6-1.1-10.5-10 Mobile home or manufactured home granted the property tax exemption not assessed when exemption ordinance is in effect

Sec. 10. For an annual assessment date in which an exemption ordinance adopted under this chapter is in effect, a county assessor shall not assess a mobile home or a manufactured home granted the exemption under the exemption ordinance. As added by P.L.23-2024, SEC.4.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026