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Indiana property tax help for older homeowners
Last updated: 23 September 2026
Indiana does not have one statewide senior property-tax freeze. Instead, older homeowners may get several deductions and credits that work together. The best first step is to check your current tax bill for homestead relief, then ask your county auditor about the Over 65 Credit and Over 65 Circuit Breaker Credit. GFS is an independent information site and does not administer Indiana property-tax benefits.
Bottom Line
For 2026 bills, Indiana’s new Over 65 Credit is worth up to $150, and the Over 65 Circuit Breaker uses income limits of $60,000 for a single filer and $70,000 for a married couple filing jointly. For 2027 bills, the circuit-breaker limits rise to $61,680 and $71,960, while the separate $150 Over 65 Credit keeps its $60,000/$70,000 limits. Start with your county auditor and bring the federal tax return from two years before the bill year.
For a broader view, use the GFS property tax relief guide or the Property Tax Relief Finder.
If a Tax Payment Is At Risk
Indiana’s remaining 2026 property-tax installment is due November 10, 2026. If you may miss it, call your county treasurer before the due date. The DLGF due-date page says a qualifying payment made within 30 days can carry a 5% penalty when no prior installment is delinquent; otherwise the penalty can be 10%.
Do not wait for a senior-credit decision before asking what must be paid. A credit application and a payment problem are handled by different county offices.
Start Here
- Compare two bills. Put your 2025 and 2026 property-tax bills side by side. Look for homestead deductions and credits.
- Call the county auditor. Use Indiana’s local officials finder and ask which senior benefits are already on your parcel.
- Prepare for 2027 now. If you need a new senior credit for next year’s bill, plan to file by January 15, 2027. For the senior income tests, you will generally use your 2025 federal adjusted gross income.
| Relief | What it does | Key point |
|---|---|---|
| Homestead deductions | Reduce taxable assessed value | $48,000 standard deduction for 2026 bills; $40,000 for 2027 bills |
| Supplemental Homestead Credit | Reduces tax liability automatically | Lesser of 10% of qualifying liability or $300 |
| 1% homestead cap | Limits base homestead taxes | Referendum-approved charges can raise the effective cap |
| Over 65 Credit | Reduces the bill | Up to $150; income and ownership rules apply |
| Over 65 Circuit Breaker | Limits the qualifying year-to-year increase | Income limits change for 2027 bills |
| County options | May add a local credit or deferral | Availability and rules depend on your county |
What Has Changed
- Indiana’s May 27, 2026 guidance confirms a new principal-residence requirement for the Over 65 Credit, retroactive to January 1, 2026. A person is not disqualified only because they are temporarily absent while in a nursing home or hospital.
- For 2027 bills, the Over 65 Circuit Breaker income limits are now confirmed at $61,680 single and $71,960 married. These higher numbers do not replace the $60,000/$70,000 limits for the separate Over 65 Credit.
- For 2027 bills, the homestead standard deduction drops to $40,000, while the supplemental homestead deduction rises to 46% of the remaining assessed value after the standard deduction.
- Indiana’s 2026 guidance also makes it more important to report a change that ends homestead eligibility. A person who keeps claiming an ineligible homestead can face additional tax and penalties.
How Indiana Property-Tax Relief Works
Indiana property taxes are paid in arrears. The property value assessed for one year is used for taxes paid the next year. That timing is why a filing deadline can arrive long before a homeowner thinks about the next bill.
A deduction reduces assessed value before tax is calculated. A credit reduces tax liability after calculation. A deferral delays payment and can create a lien; it is not free money. Indiana’s deductions and credits page also says county auditors are the best first contact for eligibility questions.
The 1% homestead cap is another layer. Indiana’s Tax Bill 101 guide explains that homestead property is generally capped at 1% of gross assessed value. Voter-approved referendum taxes can be added outside the normal cap, so a bill can still rise even when the cap is working.
If you need help with other Indiana taxes, see the GFS Indiana senior tax guide.
The Two Senior Credits to Check
Over 65 Credit
What it does: The former Over 65 Deduction became an Over 65 Credit for 2026 bills. The maximum is $150. If non-spouse co-owners are under age 65, the amount can be reduced.
Who may qualify: The applicant generally must be at least 65 by December 31 before the claim year, own or be buying the property under a qualifying contract, have held that interest for at least one year, live at the property as a principal residence, and meet the income test. A qualifying unremarried surviving spouse age 60 or older may also qualify.
Income: Indiana’s current Over 65 guidance sets federal adjusted gross income limits of $60,000 single and $70,000 married filing jointly. The Over 65 Credit itself does not receive the annual Social Security cost-of-living adjustment.
2026 law update: A later DLGF 2026 memo added the principal-residence rule and confirmed that a recipient who remains eligible does not have to reapply each year. If eligibility ends, the auditor must be notified within 60 days.
How to apply: Use State Form 43708. The official forms page lists the current senior-benefit application.
Over 65 Circuit Breaker Credit
What it does: This credit limits the qualifying homestead property-tax liability from increasing by more than 2% over the previous year’s qualifying liability after the applicable tax calculations. It is not a permanent freeze of the entire bill.
Who may qualify: The homeowner generally must be at least 65, have qualified for the homestead deduction in the prior year, still qualify in the current year, and meet the income test. The former assessed-value limit was removed.
2026 bills: The income limits are $60,000 single and $70,000 married.
2027 bills: The 2027 threshold memo raises the limits to $61,680 single and $71,960 married. For a 2027 bill, the income year is generally 2025.
How to apply: The same State Form 43708 is used. If you are new to the credit, file with the county auditor by the applicable January 15 deadline.
| Bill year | Benefit | Income limit | Income year |
|---|---|---|---|
| 2026 | Over 65 Credit | $60,000 single; $70,000 joint | 2024 AGI |
| 2026 | Over 65 Circuit Breaker | $60,000 single; $70,000 married | 2024 AGI |
| 2027 | Over 65 Credit | $60,000 single; $70,000 joint | 2025 AGI |
| 2027 | Over 65 Circuit Breaker | $61,680 single; $71,960 married | 2025 AGI |
AGI means federal adjusted gross income. Shared ownership can change how income is counted for the Over 65 Credit, so ask the auditor if an adult child or another person is on the deed.
Homestead Relief That Can Matter More
Do not focus only on the $150 senior credit. For many homeowners, the homestead deductions and automatic homestead credits have a larger effect.
Homestead deductions
For taxes due in 2026, the standard homestead deduction is $48,000. For taxes due in 2027, it becomes $40,000. Indiana’s May 2026 guidance also confirms that the supplemental homestead deduction is 40% for 2026 bills and 46% for 2027 bills.
If your bill does not show homestead relief and this is your principal home, ask the auditor to check the parcel before assuming you are ineligible.
Supplemental Homestead Credit
Beginning with 2026 bills, a person who qualifies for the homestead standard deduction also receives a supplemental credit. The credit is the lesser of 10% of qualifying property-tax liability or $300. Referendum-approved taxes are excluded from that calculation. No separate application is required. An official county homestead page explains how the statewide credit works.
The 1% homestead cap
The normal cap can still be useful, but it does not guarantee that every total on the bill stays below exactly 1% of assessed value. Referendum-approved charges can change the effective cap. Use Indiana’s tax bill search and taxpayer calculators when you want to compare the bill with the parcel’s assessed value and tax district.
Blind or disabled homeowners
Some older homeowners may qualify for a separate $125 Blind/Disabled Credit. Current DLGF credit guidance says the claimant must be blind or have a qualifying disability, use and occupy the property as a residence, own or be buying it under a recorded contract, and file with the county auditor by January 15. Ask the auditor which proof of disability is required.
County Options Can Add More Help
Indiana allows some relief that is available only when a county adopts it. Never assume a county program exists just because state law allows it.
County-Option Circuit Breaker
The current DLGF forms page labels the County Option Circuit Breaker application for Marion and St. Joseph counties only. Local rules can differ. The credit can limit a qualifying increase according to the county ordinance, so ask the auditor for the current district, age, occupancy, and income rules before filing.
DLGF’s St. Joseph county page confirms that county has an adopted ordinance. If you live elsewhere, do not use another county’s rules as a substitute for your own.
County-Option Homestead Deferral
A deferral is a loan-like delay, not a tax credit. Under the state’s deferral program memo, an adopting county may allow a qualifying homeowner to defer $100 to $500 per year, up to $10,000 in deferred property-tax liability over consecutive years. The homeowner generally must have held a qualifying interest for at least five years, use the home as a principal residence, and not be delinquent when applying. A county may add age, income, veteran, or assessed-value rules.
The county may accrue interest on the deferred balance on a monthly basis at a rate of no more than 4%. The deferral is recorded as a lien, and deferred taxes can become due after a termination event such as sale, loss of qualifying interest, or death. Ask the treasurer how the county calculates interest, and read the agreement before signing.
How to File Without Wasting Time
- Check the bill first. Confirm the homestead deductions, Supplemental Homestead Credit, Over 65 Credit, and any circuit-breaker credit already shown.
- Use the correct income year. Indiana senior credits generally look back two calendar years. For 2027 bills, gather your 2025 federal return.
- Check ownership. Bring the deed, recorded land contract, trust papers, or other ownership documents if the auditor asks for them.
- File by January 15. For a new senior credit intended for 2027 taxes, do not wait until the spring tax bill arrives.
- Keep proof. Save a stamped copy, email receipt, or other filing confirmation.
- Check the next bill. A filing receipt does not prove the benefit was applied correctly.
What to gather
- Current and prior property-tax bills
- Photo ID and proof of age
- 2025 federal Form 1040 for 2027 senior-credit income tests
- Deed, recorded land contract, or trust document when ownership is not simple
- Parcel number and property address
- Any denial notice or assessment notice
If taxes are only one part of a larger affordability problem, the GFS Indiana housing help guide and Indiana emergency help can help you look for other support.
If the Assessment or Credit Looks Wrong
A high tax bill can come from two different problems: the assessed value may be wrong, or a deduction or credit may be missing. Start with the local office that controls the issue.
Indiana’s property-tax appeals page says an assessment appeal starts by filing Form 130 with the local assessing official. The Form 11 page lists county-specific mail dates and appeal deadlines. Many 2026 real-property appeals used a June 15 deadline, but you should use the date that applies to your county and notice.
If the local Property Tax Assessment Board of Appeals issues a final determination and you still disagree, the Indiana Board of Tax Review handles state-level review. Its appeal forms page lists Form 131 for assessment appeals and Form 132 for exemption-related appeals.
For a missing deduction or credit, ask the county auditor to explain the denial in writing and ask what correction or appeal route applies. Do not assume that paying the bill automatically waives every right, but also do not assume that an appeal pauses payment obligations.
| Problem | First office | Ask this |
|---|---|---|
| Missing deduction or credit | County auditor | Which benefit is missing, and what filing or correction is available? |
| Assessed value looks too high | County assessor | What is my Form 130 deadline and what evidence should I bring? |
| Payment is late or at risk | County treasurer | What is due now, and what penalty or collection step applies? |
| Local senior option | County auditor | Has this county adopted a local credit or deferral for my parcel? |
Reality Checks
- A $150 credit may not be your biggest savings. Homestead deductions, the Supplemental Homestead Credit, and the Over 65 Circuit Breaker can matter more.
- The 1% cap is not a full freeze. Assessment changes and referendum-approved charges can still change the bill.
- County websites can conflict. Some local pages still show old limits, and at least one current county page applies the 2027 COLA-adjusted figures to both senior programs. Current DLGF guidance keeps the Over 65 Credit at $60,000/$70,000 while using $61,680/$71,960 for the 2027 Over 65 Circuit Breaker. Ask the auditor to resolve any local-page mismatch.
- A deferral creates debt. It can include interest and a recorded lien. It is not the same as a credit or exemption.
- Shared ownership matters. Adding an adult child or another person to the deed can affect income counting and the amount of the Over 65 Credit.
Common Mistakes to Avoid
- Waiting for the spring tax bill before filing a credit that was due January 15.
- Assuming the Over 65 Credit and Over 65 Circuit Breaker use the same 2027 income limit.
- Calling every type of relief a “freeze” or “rebate.”
- Ignoring a change in homestead eligibility after moving, renting the home, or claiming a homestead elsewhere.
- Using an old county webpage without checking current DLGF guidance.
Denied, Delayed, or Overwhelmed
Ask for the reason in writing. If the issue is missing paperwork, ask what can be supplied and by what date. If the issue is the assessed value, ask for the Form 130 route. If the issue is a local credit, ask for the county ordinance or written eligibility rule.
If paperwork, transportation, or benefits navigation is the barrier, the GFS Indiana aging agencies guide can help you find your local aging network. For broader state help, use the Indiana senior benefits guide.
Phone Scripts
County auditor
“I am 65 or older and I own and live in my home. Can you check whether my parcel has the homestead deduction, Over 65 Credit, and Over 65 Circuit Breaker? What form and income year do you need for 2027?”
County treasurer
“I may have trouble paying my November property-tax installment. What is the exact amount due, what penalty applies if I am late, and has any collection or tax-sale step started?”
County assessor
“I think my assessed value may be too high. What is my Form 130 deadline, and what records should I bring to show the value is wrong?”
County deferral
“Has this county adopted the homestead property-tax deferral program? If yes, what are the local age, income, interest, lien, and application rules?”
Resumen en Español
Indiana no tiene un congelamiento estatal simple de impuestos a la propiedad para todas las personas mayores. La ayuda puede incluir deducciones de homestead, el crédito Over 65, el Over 65 Circuit Breaker y opciones locales del condado.
Para facturas de 2027, el crédito Over 65 mantiene límites de ingreso de $60,000 para una persona soltera y $70,000 para una pareja que presenta una declaración conjunta. El Over 65 Circuit Breaker usa límites de $61,680 y $71,960. Normalmente se usa el ingreso federal ajustado de 2025.
Empiece con la oficina del county auditor. Pregunte qué beneficios ya aparecen en su propiedad y qué debe presentar antes del 15 de enero de 2027. Si no puede pagar la factura, llame también al county treasurer. Si el valor de la propiedad parece incorrecto, pregunte al county assessor sobre una apelación.
Frequently Asked Questions
Does Indiana freeze property taxes for seniors?
No. Indiana does not have one statewide program that permanently freezes every senior homeowner’s total bill. The Over 65 Circuit Breaker can limit the increase in qualifying homestead property-tax liability, but it is not a full freeze.
What is the 2026 Over 65 Credit?
It is a property-tax credit worth up to $150 for qualifying older homeowners. It replaced the former Over 65 Deduction for 2026 bills. Age, income, ownership, residence, and filing rules apply.
What are the 2027 income limits?
For 2027 bills, the Over 65 Credit keeps limits of $60,000 for a single filer and $70,000 for a married couple filing jointly. The Over 65 Circuit Breaker limits are $61,680 for single individuals and $71,960 for married couples.
Which tax return should I use?
Indiana’s senior property-tax income tests generally use federal adjusted gross income from two calendar years before the year the taxes are due. For 2027 bills, that generally means your 2025 federal return.
Do I reapply every year?
Usually not if you remain eligible. Current Indiana guidance says an Over 65 Credit recipient who remains eligible does not need to reapply the next year. Report an eligibility change to the county auditor within 60 days.
Can a surviving spouse qualify?
Possibly. An unremarried surviving spouse who is at least 60 may qualify for the Over 65 Credit if the deceased spouse was at least 65 at death and the other requirements are met.
Can nursing-home residents qualify?
Possibly. Indiana guidance says a person may not be denied the Over 65 Credit only because they are absent from the home while in a nursing home or hospital. Other ownership, residence, and income rules still matter.
What if I missed January 15?
Call the county auditor anyway. Ask whether a correction is available for the current bill and what you must do for the next bill year. Do not assume a late filing will apply retroactively.
About This Guide
Sources: This guide uses official federal, state, local, and other high-trust nonprofit and community sources linked in the article.
Editorial note
This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GFS is not affiliated with a government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Despite careful verification, errors may occur. Readers may email info@grantsforseniors.org with corrections.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Readers should confirm current details directly with the responsible official program before acting.
Last updated: 23 September 2026 · Next review: 23 January 2027
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