Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Indiana
You may be eligible to receive money back
Indiana Program Overview
Property Tax-Aide features the Over 65 Credit, Over 65 Circuit Breaker Credit, and Homestead Standard Deduction and Supplemental Deduction programs.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Over 65 Credit
Starting with taxes due in 2026, Indiana’s Over 65 Deduction has been replaced with a new Over 65 Credit. Homeowners can no longer apply for the deduction for taxes based on the 2025 assessment year and beyond. Instead, eligible individuals may receive a credit of up to $150 on their 2026 property tax bill. If someone was already receiving the Over 65 Deduction, counties may automatically switch them to the new credit—though some homeowners may still need to file an application with their county auditor by January 15, 2026.
The new credit has no residency requirement, no cap on the home’s assessed value, and uses different income limits than the previous deduction.
The new credit has no residency requirement, no cap on the home’s assessed value, and uses different income limits than the previous deduction.
Eligibility
- You must own or be buying your home (including a mobile or manufactured home) on the date you apply.
- You must be at least 65 years old by December 31 of the year prior you are applying the credit to.
- Your income must meet the limit based on your 2-year-old federal tax return: - If you filed as single, your income must be $60,000 or less. - If you filed a joint return, your income must be $70,000 or less. - If you co-own the home, the combined income of all owners must be $70,000 or less.
- You must have owned or been buying the home for at least one year before claiming the credit. If you’re buying under a contract, that contract must say you’re responsible for the property taxes and must be officially recorded with the county.
- If you are a surviving spouse who hasn’t remarried and are at least 60, you may qualify—if your spouse was 65 or older at the time of their death.
- You can still qualify even if you’re temporarily living in a nursing home or hospital.
- You must submit an application to your county auditor by January 15 of the year the property taxes are due.
Application Deadline
Complete, sign, and file application with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable.
Required Documentation
- A completed and signed application (State Form 43708).
- A copy of your federal income tax return from two years prior may be required to verify your income after you file your application. For example, if your property taxes are due in 2026, be prepared to provide a copy of your 2024 federal tax return.
Resources & How to Apply
Apply:
To apply for the Over 65 Credit, complete and sign Form 43708: Application for Senior Citizen Property Tax Benefits, and submit it to your county auditor. You can download the form from the Department of Local Government Finance’s Forms page.
More information:
Want to learn more? Check out the Frequently Asked Questions from the 2025 legislative session on property tax deductions and credits. Information on property tax credits begins on page 5.
Questions:
Your county auditor is the best person to contact if you have questions about eligibility or the application process.
Over 65 Circuit Breaker Credit
The Over 65 Circuit Breaker Credit provides a credit equal to the tax liability that exceeds the prior year’s liability by 2%. This program prevents the property tax liability on qualified homestead property from increasing by more than 2% over the previous year’s tax liability.
Eligibility
- The applicant must be at least 65 years on or before December 31 of the calendar year immediately preceding the calendar year in which the property taxes are first due.
- You must have owned or been buying the home for at least one year before claiming the credit. If you’re buying under a contract, that contract must say you’re responsible for the property taxes and must be officially recorded with the county.
- Your federal adjusted gross income (AGI) from two years before the year the taxes are due must be $60,000 or less if you filed as single, or $70,000 or less if you filed a joint return with your spouse. For example, to receive the credit on your 2026 property tax bill, your 2024 AGI must fall below the applicable limit.
- The applicant must have received the homestead deduction on the property last year, or their late spouse must have received it if they were married at the time of their spouse’s death. The applicant must also qualify for the homestead deduction on the same property this year.
- Note: This program no longer uses the property's assessed value to determine eligibility.
Application Deadline
Complete, sign, and file application with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable.
Required Documentation
- A completed and signed application (State Form 43708).
- A copy of your federal income tax return from two years prior may be required to verify your income after you file your application. For example, if your property taxes are due in 2026, be prepared to provide a copy of your 2024 federal tax return.
Resources & How to Apply
Apply:
To apply for the Over 65 Circuit Breaker Credit, complete and sign Form 43708: Application for Senior Citizen Property Tax Benefits, and submit it to your county auditor. You can download the form from the Department of Local Government Finance’s Forms page.
More information:
Want to learn more? Check out the Frequently Asked Questions from the 2025 legislative session on property tax deductions and credits. Information on property tax credits begins on page 5.
Questions:
Your county auditor is the best person to contact if you have questions about eligibility or the application process.
Homestead Standard Deduction and Supplemental Deduction
The Homestead Standard Deduction is allowed for each qualified homestead.
Eligibility
- The individual owns the Indiana property and it is the principal place of residence.
- The homestead includes the dwelling and the real estate, up to one acre of land. A mobile home that is not assessed as real property is eligible.
- No portion of a residential dwelling that is income-producing is eligible for the homestead exemption.
- The supplemental deduction applies after the application of the standard deduction but before the application of any other deduction, exemption, or credit for which the person is eligible.
Application Deadline
To get the deduction for a given tax year, you must complete and submit the application to the county auditor by January 15 of the year the taxes are due. If approved, the deduction will apply that year and continue in future years as long as you remain eligible.
Required Documentation
- An application must be filed. The application includes the parcel number of the property, name of applicant and spouse.
- The application requires either the last five digits of the Social Security number or Indiana driver’s license.
Resources & How to Apply
Apply:
To apply, complete and sign Form 05473: Claim for Homestead Property Tax Standard/Supplemental Deduction, and submit it to your county auditor. You can download the form from the Department of Local Government Finance’s Forms page.
More information:
Want to learn more? Check out the Frequently Asked Questions from the 2025 legislative session on property tax deductions and credits.
Questions:
Your county auditor is the best person to contact if you have questions about eligibility or the application process.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.