Who qualifies for the Homestead standard deduction in Indiana?

Your Indiana home is your principal place of residence. $48,000 off assessed value for taxes due in 2026. It drops to $40,000 for taxes due in 2027, then $30,000 (2027 assessment), $20,000 (2028), $10,000 (2029), and $0 from the 2030 assessment on. Deadline: January 15, 2026 for the 2026 bill. A later filing counts for the next bill.

Who qualifies for the Supplemental homestead deduction in Indiana?

Anyone who gets the standard homestead deduction. A percent off your assessed value after the standard deduction: 40% for taxes due in 2026, 46% in 2027, 52% in 2028, 57% in 2029, 62% in 2030, and 66.7% from 2031 on. Deadline: Same January 15 filing as the standard deduction.

Who qualifies for the Over 65 credit in Indiana?

You are at least 65 and had the homestead deduction in the prior year and this year. The credit is reduced if a co-owner is under 65. Generally $150 off your tax bill for taxes due in 2026. It replaced the old over-65 deduction. Deadline: January 15, 2026 for the 2026 bill.

Who qualifies for the Blind or disabled credit in Indiana?

A blind or disabled owner. The income limit was removed for the credit that replaced the old deduction. $125 off your tax bill on 2026 bills, per a January 5, 2026 county notice about the 2025 law. Deadline: January 15, 2026 for the 2026 bill.

Who qualifies for the Disabled veteran deduction and credits in Indiana?

An honorably discharged veteran. The rules for 2027 bills differ from the bill you pay in 2026. For taxes due in 2027: a totally disabled veteran gets a deduction of 100% of the assessed value of the principal residence, and the old assessed value cap is removed. A veteran who is at least 62, served 90 days, and has a disability of at least 10% gets a $250 credit. DLGF says the move from the old $14,000 deduction is automatic for people who already have it. Deadline: January 15 of the year before the pay year.

Who qualifies for the Supplemental homestead credit in Indiana?

A homestead that has the standard deduction. For taxes first due after December 31, 2025: the lesser of 10% of the homestead tax or $300. It is automatic. Deadline: Follows the homestead filing.

Who qualifies for the Over 65 circuit breaker credit in Indiana?

A homestead owner who is 65 by December 31 of the year before the taxes are first due, has owned the home at least one year, and is under the income ceiling. A credit for the amount by which your homestead tax is more than 102% of last year's tax. Deadline: January 15 for that pay year.

Who qualifies for the 1% homestead circuit breaker in Indiana?

A qualified homestead, including the home and up to one acre. Your tax after deductions cannot be more than 1% of gross assessed value, before the over-65, blind and veteran credits. Referendum debt is outside the cap.

Rules by state / Indiana

Indiana property tax, line by line.

Your county treasurer sends a spring statement for two equal installments a year. The bill shows tax on your assessed value, after deductions and credits, and is limited by the circuit breaker caps. Special assessments appear as separate charges.

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At a glance

Who sends the bill: The county treasurer. The 2026 bill (pay 2026) is based on the January 1, 2025 assessment.
When it comes: In the spring. The state does not set one mail date, so it varies by county.
When it's due: May 11, 2026 and November 10, 2026, in two equal installments. If a due date falls on a weekend or holiday, it moves to the next business day.
If you pay late: 5% of the unpaid tax if you pay within 30 days and the parcel has no earlier delinquency or penalty. Otherwise 10%.
Value is set as of: January 1 of the year before the pay year
Limits on increases: Circuit breaker caps on tax: 1% of gross assessed value for homesteads, 2% for other residential property, 3% for non-residential. Debt approved by voter referendum is outside the cap. The cap is automatic.

Bill dates source · Assessment source

What may come off

8 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead standard deduction

Who: Your Indiana home is your principal place of residence.
What you get: $48,000 off assessed value for taxes due in 2026. It drops to $40,000 for taxes due in 2027, then $30,000 (2027 assessment), $20,000 (2028), $10,000 (2029), and $0 from the 2030 assessment on.
How to apply: File the homestead deduction form with your county auditor. It is often filed with the sales disclosure when you buy. Form: Homestead deduction form.
Deadline: January 15, 2026 for the 2026 bill. A later filing counts for the next bill.
If you're late: There is no general one-year lookback. If a deduction was denied, you can raise it on Form 130 within three years after the taxes were first due.
After that: One time until you sell, the title changes, or you stop qualifying. File a change-of-use form when the home stops being your homestead.

Source

Supplemental homestead deduction

Who: Anyone who gets the standard homestead deduction.
What you get: A percent off your assessed value after the standard deduction: 40% for taxes due in 2026, 46% in 2027, 52% in 2028, 57% in 2029, 62% in 2030, and 66.7% from 2031 on.
How to apply: Automatic with the standard deduction.
Deadline: Same January 15 filing as the standard deduction.
If you're late: Follows the standard deduction.
After that: Automatic while you keep the standard deduction.

Source

Over 65 credit

Who: You are at least 65 and had the homestead deduction in the prior year and this year. The credit is reduced if a co-owner is under 65.
What you get: Generally $150 off your tax bill for taxes due in 2026. It replaced the old over-65 deduction.
How to apply: File the Over 65 Credit and Over 65 Circuit Breaker Credit form with your county auditor.
Deadline: January 15, 2026 for the 2026 bill.
If you're late: If filed late, it applies to the next bill.
After that: One time while you stay eligible, unless your eligibility changes.

Over 65 Credit and Over 65 Circuit Breaker Credit form: the form

Disabled veteran deduction and credits

Who: An honorably discharged veteran. The rules for 2027 bills differ from the bill you pay in 2026.
What you get: For taxes due in 2027: a totally disabled veteran gets a deduction of 100% of the assessed value of the principal residence, and the old assessed value cap is removed. A veteran who is at least 62, served 90 days, and has a disability of at least 10% gets a $250 credit. DLGF says the move from the old $14,000 deduction is automatic for people who already have it.
How to apply: File the Disabled Veteran Deductions/Credit form with your county auditor.
Deadline: January 15 of the year before the pay year.
If you're late: The new law (HEA 1210) applies from the January 1, 2026 assessment, so it first changes the 2027 bill, not the 2026 bill.
After that: One time while you stay eligible. Qualifying past recipients move to the new credit automatically.

Disabled Veteran Deductions/Credit form: the form

Supplemental homestead credit

Who: A homestead that has the standard deduction.
What you get: For taxes first due after December 31, 2025: the lesser of 10% of the homestead tax or $300. It is automatic.
How to apply: No separate form if the homestead deduction is already on your parcel.
Deadline: Follows the homestead filing.

Source

Over 65 circuit breaker credit

Who: A homestead owner who is 65 by December 31 of the year before the taxes are first due, has owned the home at least one year, and is under the income ceiling.
What you get: A credit for the amount by which your homestead tax is more than 102% of last year's tax.
How to apply: Use the same county auditor form as the $150 over-65 credit. Form: Over 65 Credit and Over 65 Circuit Breaker Credit form.
Deadline: January 15 for that pay year.

Over 65 Credit and Over 65 Circuit Breaker Credit form: the form

1% homestead circuit breaker

Who: A qualified homestead, including the home and up to one acre.
What you get: Your tax after deductions cannot be more than 1% of gross assessed value, before the over-65, blind and veteran credits. Referendum debt is outside the cap.
How to apply: Automatic based on your property classification.

Source

In some situations

If you moved, inherited, built or had a disaster

County option circuit breaker (Marion and St. Joseph counties only)

Who: Set by Marion and St. Joseph counties.
What you get: An extra local credit. The amount depends on the county.
How to apply: File the county option form with your county auditor. Form: County option form.
Deadline: Set by the county, in line with the January 15 deduction season.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. When you file Form 130, the assessing official must hold a preliminary informal meeting with you.
Formal appeal: The county Property Tax Assessment Board of Appeals (PTABOA), then the Indiana Board of Tax Review (Form 131), then the Indiana Tax Court.
Deadline: Form 130: June 15 of the assessment year if the Form 11 notice was mailed before May 1. Otherwise, June 15 of the year the treasurer mails the tax bill. For objective errors (wrong person, denied deduction, clerical mistake), you have 3 years after the taxes were first due. If your assessment rose more than 5% for a reason other than new improvements, zoning or use, the assessor has the burden of proof.
Fee: No filing fee is stated. The assessor may charge a $50 penalty if you or your representative miss the PTABOA hearing without a timely continuance or withdrawal.
Good to know: You can file Form 130 yourself. Keep paying your bill on time while the appeal is reviewed.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Debt approved by voter referendum, which is outside the circuit breaker cap.
The part of your parcel that is not homestead, such as land beyond one acre or a non-residential use.
Your homestead deduction if you did not refile after a sale or title change.
Penalties on a late installment and prior-year delinquencies.
The 2% and 3% caps do not apply to an owner-occupied homestead, which gets the 1% cap.

Special assessments, Barrett Law installments and ditch assessments are separate charges on the treasurer's bill. The homestead deduction does not remove them. Referendum debt is billed outside the 1%, 2% and 3% caps.

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Rules checked October 28, 2026 against official Indiana sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.