Scott County, Indiana

An exemption is a privilege which may be waived if an application for exemption is not timely filed.

The exemption application must be filed before April 1 of the assessment year in which the owner/applicant wishes to have the exemption granted.

An application for exemption is no longer required every two years if the exempt property is tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes as described in IC 6-1.1-10.

An exemption on a property is still valid after a change in ownership if the property continues to meet the requirements for an exemption under IC 6-1.1-10 or IC 6-1.1-10-21.