# Ind. Code § 6-1.1-10-2: State property; property leased to a state agency

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-2

## Section

- **Citation:** Ind. Code § 6-1.1-10-2
- **Heading:** State property; property leased to a state agency
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-2

## Text

Sec. 2. (a) Except as otherwise provided by law, the property owned by this state, a state agency, or the bureau of motor vehicles commission is exempt from property taxation.

(b) Real property leased to a state agency is exempt from property taxes if the lease, regardless of the commencement date, requires the state agency to reimburse the owner for property taxes. If a state agency leases less than all of a parcel of real property, the exemption provided by this subsection is a partial exemption that is equal to the part of the gross assessed value of the real property attributable to the part of the real property leased by the state agency.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(1) part; 6-1-1-2(21).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1991, SEC.34; P.L.257-2013, SEC.3.

## Nearby sections

- [Ind. Code § 6-1.1-10-1 United States property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-1.md)
- [Ind. Code § 6-1.1-10-2 State property; property leased to a state agency](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-2.md)
- [Ind. Code § 6-1.1-10-3 Bridges and tangible appurtenant property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-3.md)
- [Ind. Code § 6-1.1-10-4 Political subdivision property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-4.md)
- [Ind. Code § 6-1.1-10-5 Municipal property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-5.md)
- [Ind. Code § 6-1.1-10-5.5 Urban homesteading property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-5.5.md)
- [Ind. Code § 6-1.1-10-6 Municipally owned water company property](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-6.md)
- [Ind. Code § 6-1.1-10-7 Nonprofit water companies](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-7.md)
- [Ind. Code § 6-1.1-10-8 Nonprofit sewage disposal company](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-8.md)
- [Ind. Code § 6-1.1-10-9 Industrial waste control facilities](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-9.md)
- [Ind. Code § 6-1.1-10-10 Industrial waste control facilities; claiming exemption; industrial waste control facility; how owner claims exemption; investigation; determination; potential revocation of determination; claim allowed or denied](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-10.md)
- [Ind. Code § 6-1.1-10-11 Appeal of industrial waste control facility exemption determination](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-11.md)
- [Ind. Code § 6-1.1-10-12 Stationary or unlicensed mobile air pollution control system](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-12.md)
- [Ind. Code § 6-1.1-10-13 Stationary or unlicensed mobile air pollution control system; claim for exemption](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C10_S6-1.1-10-2. Check the current official text before relying on it. Not legal advice.