Local Taxes & Fees in Indianapolis, IN (2026)
1 verified local taxes & fees rules for Indianapolis, Indiana, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Indianapolis has no dedicated vacancy tax: instead, owners of structures vacant 90+ days face an escalating civil penalty up to $2,000 per period, billed through the county tax duplicate.
Indianapolis Vacant-Structure Escalating Civil Penalty
Significant RestrictionsCode of Indianapolis & Marion County, Sec. 537-43(a)-(b) (Continuous Vacancy; Civil Penalties)
(a)An owner of a property that remains a vacant structure for at least ninety (90) consecutive calendar days may be liable for a civil penalty in the amount of five hundred dollars ($500.00) per vacant structure not to exceed five thousand dollars ($5,000.00) per structure per year, unless... (b)...(1)One thousand dollars ($1,000.00) for the second ninety-calendar-day period... (2)One thousand ...