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IN HB1396
Bill
Status
1/16/2018
Primary Sponsor
Philip GiaQuinta
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AI Summary
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Amends IC 6-1.1-10 to restrict property tax exemptions for hospital property not used for inpatient services, effective January 1, 2019.
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Hospital property that is not an inpatient facility qualifies for exemption only if located in the same county as the hospital's inpatient facility and the hospital satisfies charitable purpose requirements under subsection (a).
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Non-inpatient hospital property must either provide or support charity care for indigent individuals, or provide or support community benefits including research, education, or government-sponsored indigent health care.
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Participation in Medicaid or Medicare programs alone does not qualify property for exemption under these provisions.
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Applies the same location and charitable purpose requirements to tangible property owned by Indiana nonprofit corporations operating hospitals licensed under IC 16-21.
Legislative Description
Exempt hospital property. Provides that for hospital property not used for inpatient services to be exempt from property taxation the property must be located in the same county as the hospital's inpatient facility and the hospital must satisfy the charitable purpose requirements.
Last Action
First reading: referred to Committee on Ways and Means
1/16/2018