Bill Commons

IN HB 1384

died on adjournment

Nonprofit hospital property taxes.

Indiana · 2026 Regular Session (2nd Regular Session, 124th General Assembly) · lower

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Quick answers

Did IN HB 1384 pass?

No. IN HB 1384 died when the 2026 Regular Session (2nd Regular Session, 124th General Assembly) adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-01-22): Representative Rowray added as coauthor

What is IN HB 1384 about?

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.

Who sponsors IN HB 1384?

Ben Smaltz is the primary sponsor of IN HB 1384, joined by 3 cosponsors.

Description

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.

Introduced
—
Latest action
2026-01-22 — Representative Rowray added as coauthor
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Ben Smaltzauthor
  • Elizabeth Rowraycoauthor
  • Julie McGuirecoauthor
  • Martin Carbaughcoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-22

    Representative Rowray added as coauthor

  2. 2026-01-20

    Representative McGuire added as coauthor

  3. 2026-01-08

    First reading: referred to Committee on Ways and Means

    reading-1,referral-committee

  4. 2026-01-08

    Authored by Representative Smaltz

  5. 2026-01-08

    Coauthored by Representative Carbaugh

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:09.317128Z

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