Property tax relief for seniors in Indiana

Who qualifies

Over 65 Credit rules

• You must have owned the property (or been buying it on a contract) for at least one year before you claim it.
• Income test: your adjusted gross income from two years before the taxes are due. For example, an application for 2026 taxes used 2024 income.
• There is no limit on your home's value.
• Surviving spouse: a surviving spouse who has not remarried can qualify at 60 or older, if the spouse who died was at least 65.
• Co-owners: only one Over 65 Credit is allowed per property. If a co-owner who is not your spouse is under 65, the credit is reduced.

Over 65 Circuit Breaker Credit rules

• The income limits rose to $60,000 single and $70,000 joint for bills paid in 2026. Starting with bills paid in 2027, they go up each year by the Social Security cost-of-living increase.
• The old limit on the home's assessed value was removed.
• If your county has a county option circuit breaker credit, you can get that one or the Over 65 Circuit Breaker Credit, but not both.

Blind or Disabled Credit

You must be blind or disabled, own the home on the date you apply, and live in it as your main home. There is no income limit. You can get it along with the Over 65 Credit.

What counts as income

Both senior credits use federal adjusted gross income (AGI) from your tax return. If you file jointly, or own the home with others, the combined AGI is used. Your application must include proof that you meet the income rules.

Each credit explained

Over 65 Credit

This credit replaced the old Over 65 Deduction, starting with the January 1, 2025 assessment. It comes off your tax bill directly, up to $150.

Over 65 Circuit Breaker Credit

This credit limits how much the property tax on your home can grow. If your tax would go up more than 2% from the year before, the credit pays the difference. In years when your tax rises less than that, the credit is zero.

Homestead deduction and credit

All homeowners who live in their home get the homestead deduction. Indiana is phasing it down each year and phasing in a larger supplemental homestead deduction and a new supplemental homestead credit. Your county auditor applies these.

Property tax deferral

Indiana law now lets a qualified person apply to put off the due date of property taxes. Deferred taxes are not due until 180 days after the deferral ends, and the home cannot be sold at tax sale before then. Ask your county auditor who qualifies.

How to apply

1. Get the state form from your county auditor. For the Over 65 Credit, it is the Application for Senior Citizen Property Tax Benefits, a form set by the Department of Local Government Finance.
2. Attach proof that you meet the rules, including the income limit.
3. File by January 15 of the year the taxes are first due. For example, to get the credit on taxes due in 2027, file by January 15, 2027. File with the auditor in the county where the home is.
4. If you had the old Over 65 Deduction, you may need to file the new form. Counties could choose to move people over on their own, so ask your auditor whether yours did.

After you apply

• You do not need to refile each year while you still qualify.
• Tell the county auditor within 60 days if you stop qualifying, for example if your income goes over the limit or you sell the home.
• Check your tax bill to see each credit listed.

Things people miss

• The old deduction did not carry over everywhere. If you had the Over 65 Deduction, check that the new credit shows on your bill.
• The income limits went up a lot. The circuit breaker limits were raised from $30,000 single and $40,000 joint. People who did not qualify before may qualify now.
• Surviving spouses can qualify at 60.
• Only one Over 65 Credit per person, even if you own two homes.

Free help

• Your county auditor: forms, deadlines and questions about your bill.
• Indiana Department of Local Government Finance: publishes the rules and forms for county auditors.
• Area Agencies on Aging (INconnect Alliance): 800-713-9023, for help with other benefits.

For other programs, see all benefits in Indiana.

Phone numbers: Free help lines for Indiana agencies

Check what you may qualify for