Indiana legislation · 2026 Regular Session
Indiana HB1384: Nonprofit hospital property taxes.
Status: In committee, January 22, 2026
Provides that real property purchased before July 1, 2026, directly or indirectly owned by a nonprofit hospital (other than a critical access hospital or a county hospital) is not exempt from property taxation if, after 10 years from the date of purchase of the property by the nonprofit hospital, the property directly or indirectly owned by the nonprofit hospital is not being used for the performance of revenue producing health care services by the nonprofit hospital that directly or indirectly owns the property. Provides that real property directly or indirectly owned by a nonprofit hospital purchased after June 30, 2026, is not exempt from property taxation if the property directly or indirectly owned by the nonprofit hospital is not being used for the performance of revenue producing health care services by the nonprofit hospital that directly or indirectly owns the property. Provides that the disallowance of an exemption does not apply to a parking garage, parking lot, equipment facility area, or any other similar property that actively serves a nonprofit hospital. Provides that a determination as to whether a parking garage, parking lot, equipment facility area, or any other similar property actively serves a nonprofit hospital shall be made by the board of zoning appeals with jurisdiction over the property.
What the bill says
A bill FOR AN ACT to amend the Indiana Code concerning taxation.
From the introduced text:
A BILL FOR AN ACT to amend the Indiana Code concerning taxation. SECTION 1. IC 6-1.1-10-16, AS AMENDED BY P.L.230-2025, SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2027]: Sec. 16. (a) All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes. (b) A building is exempt from property taxation if it is owned, occupied, and used by a town, city, township, or county for educational, literary, scientific, fraternal, or charitable purposes. (c) A tract of land, including the campus and athletic grounds of an educational institution, is exempt from property taxation if: (1) a building that is exempt under subsection (a) or (b) is situated on it; (2) a parking lot or structure that serves a building referred to in subdivision (1) is situated on it; or (3) the tract: (A) is owned by a nonprofit entity established for the purpose of retaining and preserving land and water for their natural 2026 IN 1384--LS 6839/DI characteristics; (B) does not exceed five hundred (500) acres; and (C) is not used by the nonprofit entity to make a profit. (d) A tract of land is exempt from property taxation if: (1) it is purchased for the purpose of erecting …
Sponsors
- Ben Smaltz (R, HD-052) · primary sponsor
- Martin Carbaugh (R, HD-081)
- Julie McGuire (R, HD-093)
- Elizabeth Rowray (R, HD-035)
Latest actions
- : Representative Rowray added as coauthor
- : Representative McGuire added as coauthor
- : First reading: referred to Committee on Ways and Means
- : Authored by Representative Smaltz
- : Coauthored by Representative Carbaugh
Subjects: BOARDS, COMMISSIONS, AND COUNCILS; Board of Zoning Appeal, TAXES; Property Taxes, PROPERTY; Real Estate, BUSINESS ORGANIZATIONS AND ASSOCIATIONS; Charitable Organizations and Nonprofits, HEALTH CARE FACILITIES; Hospitals
Common questions
- What is HB1384?
- HB1384 is a bill in the Indiana Legislature (2026 Regular Session): Nonprofit hospital property taxes.
- What does HB1384 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1384?
- In committee as of January 22, 2026. Latest action: Representative Rowray added as coauthor (January 22, 2026).
- Who sponsored HB1384?
- Ben Smaltz (R, HD-052), with 3 co-sponsors.
- Where is the official record for HB1384?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1384
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.