Chapter 4 - PROPERTY SUBJECT TO TAXATION

Section 10-4-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024]
Section 10-4-1 - Property generally subject to taxation
Section 10-4-2 - Definition of real property for ad valorem taxation purposes
Section 10-4-2.1 - Improvements on leased sites taxed as real property-Collection of delinquent taxes
Section 10-4-2.2 - Personal property defined for ad valorem taxation
Section 10-4-2.3 - Portable livestock shelters not real property
Section 10-4-2.4 - Manufactured homes and mobile homes as real property
Section 10-4-2.5 - Transfer or reassignment of manufactured home classed as real property-Affidavit requirement
Section 10-4-2.6 - Sale of manufactured home or mobile home by licensed dealer-Reporting requirements
Section 10-4-2.7 - Manufactured home reclassified as exempt
Section 10-4-3 - Assessment and description of land acquired by reliction
Section 10-4-4 - Trees under Timber Culture Act not considered improvement
Section 10-4-5 - Valuation of land containing artesian well
Section 10-4-6 - [Repealed]
Section 10-4-6.1 - Exemption from taxation of personal property not centrally assessed-Taxes or fees in lieu unimpaired
Section 10-4-7 - Report of publicly owned property filed with secretary of revenue-Availability to county director
Section 10-4-8 - Property acquired for highway purposes exempt
Section 10-4-8.1 - Local industrial development corporation property exempt-Limitations
Section 10-4-9 - Property owned by religious society and used exclusively for religious purposes exempt-Sale of property by religious society
Section 10-4-9.1 - Property owned by public charity and used for charitable purposes exempt
Section 10-4-9.2 - Property owned by benevolent organization and used exclusively for benevolent purposes exempt-Exception
Section 10-4-9.3 - Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt
Section 10-4-9.4 - Congregate housing facility owned by nonprofit corporation, organization, or society exempt-Conditions
Section 10-4-9.5 - Continuum of care defined-Additional health care
Section 10-4-10 - Agricultural land of charitable, benevolent and religious societies
Section 10-4-11 - Residential and mercantile property belonging to societies taxable
Section 10-4-12 - Property of charitable, benevolent or religious society used partly for income and partly for society purposes
Section 10-4-13 - Educational institution property exempt-Exceptions
Section 10-4-13.1 - Agricultural structures specially classified-Amount exempt from taxation-Relative defined
Section 10-4-13.2 - Nonexempt use of educational institution property-Assessed value
Section 10-4-14 - Property of agricultural and horticultural societies exempt
Section 10-4-15 - Application for exemption of business incubator, charitable, religious, educational, or local industrial development property
Section 10-4-15.1 - Publication of list of tax-exempt property
Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status
Section 10-4-17 - Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property-Final determination
Section 10-4-18 - Appeal from county board determination that property is taxable
Section 10-4-19 - Continuation of tax-exempt status of property-Annual statement required-Recommendation for change in status-Annual statement not necessary for certain property
Section 10-4-19.1 - Time of determination of exempt status-Apportionment when property transferred to exempt entity
Section 10-4-19.2 - Apportionment when property transferred from exempt entity to nonexempt entity
Section 10-4-20 - Permanent record and annual report of tax-exempt property
Section 10-4-21 - Periodic review of tax-exempt property-Board action to change status-Review requested by secretary of revenue
Section 10-4-22 - Effective date of change in tax-exempt status
Section 10-4-23 - Tax-exempt and railroad property taxed to long-term lessee or contract purchaser
Section 10-4-23.1 - [Repealed]
Section 10-4-24 - Homestead exempt from state taxes-Description of homestead included in assessment statement-Apportionment of value
Section 10-4-24.1 to 10-4-24.8 - [Repealed]
Section 10-4-24.9 - Paraplegic dwellings specially classified for tax purposes-Lands included
Section 10-4-24.10 - Exemption for dwelling of paraplegic or amputee veteran or surviving spouse
Section 10-4-24.11 - Reduction of tax on dwelling owned by paraplegic
Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household
Section 10-4-24.13 - Percentage of paraplegic's tax reduction for multiple-member household
Section 10-4-24.14 - Reduction of tax on dwelling owned by paraplegic-Application
Section 10-4-24.15 - Paraplegic tax reduction-Annual increase-Index factor
Section 10-4-25 - Cemetery lot exempt
Section 10-4-26 - Exemption from property tax penalties of persons serving in armed forces during hostilities
Section 10-4-27 - [Repealed]
Section 10-4-28 - [Repealed]
Section 10-4-29 - [Repealed]
Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified
Section 10-4-31, 10-4-32 - [Repealed]
Section 10-4-33 - [Repealed]
Section 10-4-34 - [Repealed]
Section 10-4-35 - Wellness center defined-Taxable percentage
Section 10-4-36 to 10-4-38 - [Repealed]
Section 10-4-39 - Exemption of facility operated as a multi-tenant business incubator
Section 10-4-40 - [Effective Until 7/1/2024] Partial exemption of dwellings owned by certain disabled veterans
Section 10-4-40 - [Effective 7/1/2024] Partial exemption of dwellings owned by certain disabled veterans
Section 10-4-41 - [Effective Until 7/1/2024] Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans
Section 10-4-41 - [Effective 7/1/2024] Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans
Section 10-4-42 - Renewable resource defined
Section 10-4-43 - Renewable energy facility defined
Section 10-4-44 - Renewable energy facilities with less than five megawatts of nameplate capacity classified-Property taxable-Exemption
Section 10-4-45 - Renewable energy property not subject to discretionary formulas
Section 10-4-46 - Labor union property used exclusively for educational purpose exempt