Scott County, Indiana

When must I file?

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 must be filed every even numbered year, unless the exempt property meets the definition under 6-1.1-11-4(d). However, an application must be filed in any other year if the property was not exempt in the immediately preceding year. An application should be filed in any year in which an appeal to the Indiana Board of Tax Review or to a court of an exemption determination on the property is pending from any preceding year.