Indiana · Property tax exemptions for seniors · Updated Oct 2026
Indiana property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Indiana that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Indiana is the Over 65 Credit. $150 off your property tax bill (replaced the old over-65 assessed value deduction starting with 2026 bills).
Worth
$150 off your property tax bill
Age
65 or older
Income limit
Federal AGI from two years before the tax year: $60,000 single, $70,000 joint.
$150 off your property tax bill (replaced the old over-65 assessed value deduction starting with 2026 bills).
Who qualifies
You are 65 or older by December 31 of the year before the taxes are due, own (or are buying under recorded contract) and live in the home, and have owned it at least one year. From 2026-pay-2027 you must also live in the home (time in a nursing home or hospital does not count against you) (HEA 1210-2026). Federal adjusted gross income two years before the tax year of $60,000 or less (single) or $70,000 (joint, or all co-owners). An unremarried surviving spouse 60 or older can qualify if the spouse was 65 at death.
Income limit
Federal AGI from two years before the tax year: $60,000 single, $70,000 joint (for 2026-pay-2027 bills, 2025 AGI).
How to apply
File State Form 43708 (Application for Senior Citizen Property Tax Benefits) with the county auditor in person or by mail, with proof of age and your IRS Form 1040 for the year two years before.
One-time while you stay eligible. Tell the county auditor within 60 days if you stop qualifying. People who had the old over-65 deduction were converted to the credit automatically.
Keeps the property tax on your homestead from going up more than 2% over last year's tax.
Who qualifies
You had the homestead deduction last year and this year, are 65 or older by December 31 of the year before, and your federal AGI two years before is under the limit.
Income limit
$61,680 single / $71,960 married for 2026-pay-2027 bills ($60,000 / $70,000 for pay 2026), adjusted yearly by the Social Security COLA.
How to apply
Check the circuit breaker box on State Form 43708 and file with the county auditor with your Form 1040.
File State Form 43708 (Application for Senior Citizen Property Tax Benefits) with the county auditor in person or by mail, with proof of age and your IRS Form 1040 for the year two years before.
Deadline: January 15 of the year taxes are first due.
Renewal: One-time while you stay eligible. Tell the county auditor within 60 days if you stop qualifying. People who had the old over-65 deduction were converted to the credit automatically.
Deadline: January 15 of the year taxes are first due.
Renewal: One-time unless your status changes.
Savings estimate for Indiana
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Indiana
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Indiana
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Indiana
Who qualifies for property tax breaks for seniors in Indiana?
Over 65 Credit: You are 65 or older by December 31 of the year before the taxes are due, own (or are buying under recorded contract) and live in the home, and have owned it at least one year. From 2026-pay-2027 you must also live in the home (time in a nursing home or hospital does not count against you) (HEA 1210-2026). Over 65 Circuit Breaker Credit: You had the homestead deduction last year and this year, are 65 or older by December 31 of the year before, and your federal AGI two years before is under the limit.
Is there an income limit for seniors' property tax breaks in Indiana?
Over 65 Credit: Federal AGI from two years before the tax year: $60,000 single, $70,000 joint (for 2026-pay-2027 bills, 2025 AGI). Over 65 Circuit Breaker Credit: $61,680 single / $71,960 married for 2026-pay-2027 bills ($60,000 / $70,000 for pay 2026), adjusted yearly by the Social Security COLA.
When is the deadline for seniors to apply in Indiana?
Over 65 Credit: January 15 of the year taxes are first due. Over 65 Circuit Breaker Credit: January 15 of the year taxes are first due.
Do seniors have to reapply every year in Indiana?
Over 65 Credit: One-time while you stay eligible. Tell the county auditor within 60 days if you stop qualifying. People who had the old over-65 deduction were converted to the credit automatically. Over 65 Circuit Breaker Credit: One-time unless your status changes.
Where do seniors apply for property tax breaks in Indiana?
Your county auditor approves property tax deductions and credits. You file with the auditor of the county where the home is; the Department of Local Government Finance (DLGF) writes the forms. For the Over 65 Credit: File State Form 43708 (Application for Senior Citizen Property Tax Benefits) with the county auditor in person or by mail, with proof of age and your IRS Form 1040 for the year two years before.