Indiana Governor Signs Law Concerning County Option Property Tax Exemption for Mobile Homes, Manufactured Homes

The Indiana Governor March 11 signed a law concerning the county option exemption for mobile homes and manufactured homes. The law includes measures: 1) providing that a county fiscal body may adopt an ordinance to exempt mobile homes and manufactured homes located in the county from property taxation; 2) providing that a county assessor shall not assess a mobile home or a manufactured home granted the exemption for an annual assessment date in which an exemption ordinance is in effect; 3) specifying that the discretionary adoption of an exemption ordinance doesn’t apply to mobile homes and manufactured homes that are ...