HB 1384 IN

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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.

• Ben Smaltz Republican · author

1. Jan 8, 2026 Coauthored by Representative Carbaugh · lower
2. Jan 8, 2026 Authored by Representative Smaltz · lower
3. Jan 8, 2026 First reading: referred to Committee on Ways and Means · lower
4. Jan 20, 2026 Representative McGuire added as coauthor · lower
5. Jan 22, 2026 Representative Rowray added as coauthor · lower