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Indiana senior property tax filing guide
Last updated: 19 October 2026
Indiana offers two separate property-tax credits for some older homeowners. Both use State Form 43708. Qualifying for one does not prove eligibility for the other.
Bottom Line
The Over 65 Credit can reduce an eligible bill by up to $150. The Over 65 Circuit Breaker Credit can limit the annual increase in qualifying homestead property-tax liability to 2%. These are tax credits, not cash grants. Ask the county auditor where the property is located to check both on State Form 43708. For a new claim affecting 2027 bills, the state filing deadline is 15 January 2027.
Start Here
- Check your latest property-tax statement for both senior credits and the homestead deduction. For other tax breaks, see the Indiana property-tax guide.
- Find your auditor through Indiana’s local officials directory. Say you want both parts of the senior benefits form reviewed.
- Prepare your 2025 federal tax return for the 2027 bill cycle, plus ID and proof of ownership. Ask the auditor how to send the form and income records safely.
| Benefit | What it changes | Main test |
|---|---|---|
| Over 65 Credit | Up to $150 off eligible local property tax | Age, ownership, residence, income and other rules |
| Over 65 Circuit Breaker Credit | Limits qualifying annual homestead tax growth to 2% | Homestead in both years, age and separate income test |
| Regular 1% homestead cap | A separate general property-tax cap | Homestead status; not the age-based 2% growth limit |
How the Two Credits Differ
The old Indiana Over 65 Deduction was replaced with a credit on property-tax bills payable in 2026. A deduction lowers assessed value before the tax is figured. The $150 credit reduces tax liability. The official DLGF forms list names State Form 43708 as the senior application for both the Over 65 Credit and the Over 65 Circuit Breaker Credit.
The circuit breaker compares eligible homestead liability with the prior year. If the increase is already within its limit, this credit may be zero. Improvements or expansion can also affect the calculation. The state’s worked tax-bill example shows both credits on the same account, but only the fixed credit provides a reduction in one of the example years.
The 2% increase limit differs from the ordinary 1% homestead cap. For the wider picture, see our state-by-state property tax guide.
Who Can Get the $150 Over 65 Credit?
A person generally must be 65 by December 31 of the year before the credit is claimed, own the property or buy it under a qualifying contract, and have owned or been buying it for at least one year. A qualifying purchase contract must place property-tax duties on the buyer and be recorded. The 2027 income limits for this fixed credit remain $60,000 for an individual and $70,000 for a married couple filing jointly, measured using federal adjusted gross income. Some co-owners must combine income.
Important 2026 change: Indiana added a requirement that the person claiming this credit reside on the property, effective retroactively from 1 January 2026. The state’s 27 May 2026 DLGF memo explains this change. Older official handouts that say residency is not required no longer describe the current rule.
An otherwise eligible owner is not denied solely for a nursing-home or hospital stay. A different care setting, a permanent move, or renting out the home deserves a direct auditor review. Do not assume all assisted-living stays count as a nursing-home stay.
The $150 is a tax credit, not a cash payment. Shared ownership can reduce it.
Who Can Get the 2% Over 65 Circuit Breaker?
The circuit breaker generally requires the homestead standard deduction in both the prior and current year. The age test is generally 65 by December 31 of the preceding year. A surviving-spouse route exists, but it must be checked against the separate circuit-breaker rules.
For 2027 tax bills, the state’s 2027 income memo sets the federal adjusted gross income limits at $61,680 for single filers and $71,960 for married joint filers. Unlike the fixed $150 credit, this limit is adjusted for Social Security cost-of-living changes.
Property-value warning: The 2025 law removed older assessed-value restrictions for people who first applied for this circuit breaker after 2024. Older applications may be subject to different historical rules. Ask which filing period controls any value limit. The official DLGF credits FAQ also confirms that someone may qualify for one of the two age credits but not the other.
Which Income Year and Limits Apply?
Indiana property taxes use an assessment year followed by a payment year. For the senior income tests, the state normally checks the federal adjusted gross income from two calendar years before the tax is payable. Use adjusted gross income on the federal return, not bank balances.
| Bill payable | Federal income year | $150 credit: single / joint | 2% circuit breaker: single / joint |
|---|---|---|---|
| 2026 | 2024 | $60,000 / $70,000 | $60,000 / $70,000 |
| 2027 | 2025 | $60,000 / $70,000 | $61,680 / $71,960 |
The tests differ even when the limits match. The Allen County auditor’s guide lists both 2027 sets of limits. Its instruction about a “previous year’s” tax return is less precise than the state’s two-year rule. Bring your 2025 return and ask what else is needed.
How to File State Form 43708
- Find the parcel. Use the property number from your tax bill. If you lost the bill, check the state tax bill search or call the county treasurer.
- Ask the auditor which credits show. Someone who already had the old deduction may have been moved to the new $150 credit. Circuit-breaker approval does not establish eligibility for the fixed credit.
- Get the current form. Use the DLGF form directory or ask the county to supply the current version of Application for Senior Citizen Property Tax Benefits, State Form 43708. The state said its form was revised in July 2025.
- Complete the correct claim details. Give ownership, age, income and parcel information. Ask whether either benefit is on file.
- File with the county auditor. The statewide application can be filed in person or by mail; your county may also have an approved online route. For mailed applications, retain proof of a timely postmark.
- Keep proof and check the bill. Keep proof of filing. Check your next bill for the credits.
For the 2027 payment cycle, complete and date new claims by 15 January 2027. Do not wait for the bill. The state filing explanation describes the January 15 cycle and says the county auditor makes the determination.
Documents to Prepare
- Current bill or parcel number, and last year’s bill for comparison
- Driver’s license or other proof of age
- Deed, ownership record, or qualifying recorded purchase contract
- 2025 federal Form 1040 and any other income proof the auditor requests
- Information about a spouse or other named co-owners
- Death certificate or other records if applying as a surviving spouse
- Proof of residence or details about a medical absence, when needed
Document delivery varies. For example, Allen County’s online instructions require income documents separately from an online submission. That does not mean every Indiana county offers the same online system or grace period. Ask your own county whether all required papers must arrive by January 15.
Can Both Senior Credits Apply Together?
Yes, where a homeowner meets both sets of rules. The Department of Local Government Finance shows the $150 credit and the age-based circuit breaker in a single official tax calculation. They are applied at different stages. Do not assume a combined benefit amount.
Homestead deductions and the regular 1% property-tax cap may also matter. Check them before treating either age credit as your only relief. Our Indiana tax guide explains why state income tax and county property tax require different offices.
Do not confuse the statewide age circuit breaker with a county-option circuit breaker. The state lists a separate local form for Marion and St. Joseph counties only. Indiana’s county-option law restricts receiving both circuit-breaker credits on the same property. Ask your auditor which option applies. See the official county-option form listing.
When Ownership or Living Arrangements Change
Adult child on the deed: Joint owners or tenants in common can trigger combined income rules for the $150 credit. Its amount may also be reduced if some co-owners are younger than 65. A couple who owns as tenants by the entirety is treated differently for that reduction. Ask the auditor to check the deed before calculating anything. The state’s co-owner answers explain why one full credit per owner is not permitted.
Surviving spouse: For the $150 credit, an unremarried surviving spouse may qualify at age 60 or older if the deceased spouse was at least 65 when they died and all remaining rules are met. The circuit breaker has its own surviving-spouse conditions. A death or deed transfer can require a fresh review.
Hospital or nursing home: The $150 credit has a specific protection for that absence, but it does not erase the other tests. Assisted living, a move to a child’s home, or use of the property as a rental need county review. Explain where the owner lives and whether they intend to return. Check reporting duties after losing eligibility.
If the Application Is Delayed or Denied
| Problem | Best first office | What to request |
|---|---|---|
| Missing credit or form issue | County auditor | Written status, required papers, rule and tax year used |
| Assessed value seems wrong | County assessor | Assessment record and applicable appeal instructions |
| Bill overdue or tax sale notice | County treasurer | Amount due, dates, charges and payment options |
If denied, get the decision in writing. Check income year, homestead history, ownership, age, residence and filing date. Indiana’s property-tax appeals information can help you identify the correct process; do not assume the deadlines for a value appeal are the same as those for a denied credit.
Do not ignore tax bills during a dispute. The treasurer handles delinquency, not eligibility. For broader financial strain, GFS has an Indiana emergency help guide. That is a backup for household needs, not a promise that a charity will pay property taxes.
Reality Checks
- The $150 credit is not the former assessed-value deduction, and the two circuit breakers are not interchangeable.
- Only the age circuit breaker has the verified 2027 adjusted income figures of $61,680 and $71,960.
- A new residency rule for the fixed credit took effect in 2026. An older county flyer may still omit it.
- Old property-value rules can matter for earlier circuit-breaker applicants. Ask about your first claim year.
- An approved credit does not automatically cancel property-tax penalties, referendum charges or a separate assessment dispute.
Common Mistakes to Avoid
Do not use the circuit-breaker income limit for the $150 credit. Mailing Form 43708 does not mean approval. Recheck benefits after death, deed changes or a move.
Phone Scripts You Can Use
County auditor: first application
“I am 65 or older and own property in your county. Please check whether I have the Over 65 Credit and the Over 65 Circuit Breaker Credit. Do I need State Form 43708, and what documents must arrive before January 15?”
County auditor: deed or move
“The ownership or living situation changed. Can you tell me which senior credit rules still apply, what proof you need, and whether I must report a change now?”
County auditor: income dispute
“Please confirm which tax-payment year you are reviewing, which adjusted gross income limit applies to each credit, and why the amount on my decision differs from the state memo.”
For help reading a tax return, our senior tax-help guide covers legitimate free filing assistance. For other benefits, see Indiana senior assistance programs.
Resumen en español
Indiana tiene dos créditos distintos para algunas personas mayores. El Over 65 Credit puede reducir el impuesto hasta $150. El Over 65 Circuit Breaker Credit puede limitar el aumento anual del impuesto de una vivienda que cumple los requisitos al 2%. Para las facturas de 2027, los límites de ingreso del segundo crédito son $61,680 para una persona y $71,960 para una pareja que declara conjuntamente; el crédito de $150 mantiene límites distintos de $60,000 y $70,000.
Pregunte al auditor del condado por el formulario estatal 43708. Para solicitar un beneficio nuevo en las facturas de 2027, normalmente debe presentar la solicitud antes del 15 de enero de 2027. Lleve la declaración federal de 2025, prueba de edad y documentos de propiedad. Si recibe una negativa, pida la razón por escrito.
Frequently Asked Questions
Is Form 43708 for both credits?
Yes. Indiana lists State Form 43708 as its senior benefits application for the Over 65 Credit and Over 65 Circuit Breaker Credit. The county auditor decides eligibility for each separately.
Are the income limits the same for 2027?
No. For 2027 bills, the fixed $150 credit uses $60,000 single and $70,000 married-joint limits. The age circuit breaker uses $61,680 single and $71,960 married-joint limits.
Does turning 65 automatically reduce my bill?
No. You must meet each credit’s rules. Ask your county auditor whether either credit is already approved and whether you need to file Form 43708.
Can I get both senior credits?
Yes, if you qualify for both. The credits have separate tests, and the circuit-breaker amount can be zero in a year with no qualifying increase.
Do I reapply every year?
Usually not while you remain eligible. Report changes that end eligibility to the auditor within the required time, and ask about refiling if ownership changes.
What if I moved into a care facility?
The $150 credit protects an eligible person absent while in a nursing home or hospital. Other living arrangements need review. Call the auditor before assuming the credit continues.
About This Guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
Editorial note
This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we will respond within 72 hours.
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, and availability can change. Readers should confirm current details directly with the official program before acting.
Last updated: 19 October 2026 · Next review: 17 January 2027
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