Indiana Code — Title 6 (Taxation)
IC 6-1.1-10-51
Property tax exemption; property used for child care of
employees
Effective 1-1-2026.
Sec. 51. (a) As used in this section, "child care" has the meaning set forth in IC 12-7-2-28.2.
(b) As used in this section, "early learning advisory committee" refers to the early learning advisory committee established by IC 12-17.2-3.8-5.
(c) As used in this section, "employer" means any person, corporation, limited liability company, partnership, or other entity with employees employed at a physical location in Indiana. The term includes a pass through entity. However, the term does not include an employer who is in the business of operating a child care facility.
(d) As used in this section, "office" refers to the office of the secretary of family and social services established by IC 12-8-1.5-1.
(e) The part of the gross assessed value of tangible property that is attributable to tangible property owned and used by an employer, or a parent company, subsidiary, or affiliate company of an employer, to provide child care for children of the employer's employees and children of the employees of another business in accordance with an agreement entered into under subsection (g) is exempt from property taxation if the following conditions are met:
# (1)
The child care is provided in a facility located on the employer's property.
# (2)
Subject to subsection (g), the child care is provided only for children of the employer's employees.
# (3)
The child care facility is licensed by the division of family resources under
IC 12-17.2.
# (4)
The part of the employer's property used to provide child care meets standards established by the office and the early learning advisory committee for the number of children to be served by the child care facility.
(f) The child care facility may be operated by the employer or under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code to provide child care services to the employer's employees.
(g) An employer may provide child care in a facility described in subsection (e)(1) for the children of the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided to the
children of the employees of the other business.
As added by P.L.230-2025, SEC.30.
Amendment history
As added by P.L.230-2025, SEC.30.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-10-39 · Intangible personal property exemptions
- 6-1.1-10-40 · Repealed
- 6-1.1-10-41 · Exempt property purchased under contract of sale by person
- 6-1.1-10-42 · Small business incubator program
- 6-1.1-10-43 · Repealed
- 6-1.1-10-44 · Enterprise information technology equipment
- 6-1.1-10-45 · Indiana department of transportation signage
- 6-1.1-10-46 · Property tax exemption; for profit early childhood…
- 6-1.1-10-47 · Property tax exemption; certain federally-qualified health
- 6-1.1-10-48 · Property tax exemption; nonprofit health, fitness,…
- 6-1.1-10-49 · Property tax exemption; transportation facility
- 6-1.1-10-50 · Property tax exemption; property located in an innovation
- 6-1.1-10-51 · Property tax exemption; property used for child care of
- 6-1.1-10-54 · "Designating body"
- 6-1.1-10.3-1 · "Business personal property"
- 6-1.1-10.3-2 · "Local income tax council"
- 6-1.1-10.3-3 · "Exemption ordinance"
- 6-1.1-10.3-4 · "New personal property"
- 6-1.1-10.3-5 · Adoption of exemption ordinance by local income tax…
- 6-1.1-10.3-6 · Application of exemption ordinance to all new personal
- 6-1.1-10.3-7 · Repeal or amendment of exemption ordinance
- 6-1.1-10.3-8 · Application not required
- 6-1.1-10.5-1 · Application of chapter
- 6-1.1-10.5-2 · "County fiscal body"
- 6-1.1-10.5-3 · "Exemption ordinance"