Tax abatement may be permitted for from one to ten years according to the following schedules for real estate and personal property taxes. Annual reporting to the city is required during the abatement period.
Benefits: As an incentive to investment, the Indiana Tax Abatement Act permits local government to waive a portion of the increased real and/or personal property taxes resulting from the construction, expansion, or improvement of facilities, or installation
of new manufacturing equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.
Abatement may be permitted for periods of up to ten years as determined by the city, with the percentage of deduction reduced each year according to the following schedules (and subject to additional limitations imposed by the city). |