Indiana · Property tax exemptions for surviving spouses · Updated Oct 2026
Indiana property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Indiana that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Indiana is the Supplemental Homestead Credit (automatic, SEA 1-2025). Automatic credit equal to 10% of your homestead's property tax bill, up to $300.
Automatic credit equal to 10% of your homestead's property tax bill, up to $300. It started with 2026 bills; DLGF describes it as applying to taxes payable beginning in 2026 with no end date or change to the $300 cap.
For surviving spouses: Anyone who gets the homestead standard deduction (or a surviving spouse of someone who did).
Who qualifies
Anyone who gets the homestead standard deduction (or a surviving spouse of someone who did).
How to apply
Nothing to file; applied by the county auditor if your homestead deduction is in place.
Deadline
Homestead deduction must be on file by January 15.
$150 off your property tax bill (replaced the old over-65 assessed value deduction starting with 2026 bills).
For surviving spouses: An unremarried surviving spouse 60 or older can qualify if the spouse was 65 at death.
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.
Deduction for Totally Disabled Veteran (100% of assessed value)
From 2026-pay-2027: 100% of the assessed value of your home is deducted (previously $14,000).
For surviving spouses: Unremarried surviving spouse may keep it.
Who qualifies
Veteran who served at least 90 days, was honorably discharged, is totally disabled, uses the home as a principal residence, and has lived in Indiana at least one year before the assessment date. Unremarried surviving spouse may keep it. If you get this deduction you cannot get local property tax credits.
How to apply
File State Form 12662 with the county auditor, with a VA pension certificate or award of compensation, or a Certificate of Eligibility from the Indiana Department of Veterans Affairs. If you had the old $14,000 deduction, you were switched to the $250 credit for 2026-pay-2027 and must file a new application to get the 100% deduction.
Disabled Veteran Credits ($350 service-connected; $250 age 62+ with 10% disability)
$350 off your tax bill if you have a service-connected disability of at least 10% (replaces the $24,960 deduction from 2026-pay-2027). Separately, $250 off if you are 62 or older with a disability of at least 10%. You can get both.
For surviving spouses: Surviving spouses can qualify (for $250, also if the veteran was killed in action or died on active duty).
Who qualifies
$350: honorably discharged wartime veteran with a service-connected disability of 10% or more. $250: veteran with 90 days' service, honorable discharge, age 62+, disability of 10% or more. Surviving spouses can qualify (for $250, also if the veteran was killed in action or died on active duty).
How to apply
File State Form 12662 with the county auditor with VA proof of disability. DLGF recommends counties move people who had the $24,960 deduction to the $350 credit automatically, but the law says you must apply, so check with your auditor.
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.
File State Form 12662 with the county auditor, with a VA pension certificate or award of compensation, or a Certificate of Eligibility from the Indiana Department of Veterans Affairs.
If you had the old $14,000 deduction, you were switched to the $250 credit for 2026-pay-2027 and must file a new application to get the 100% deduction.
File State Form 12662 with the county auditor with VA proof of disability.
DLGF recommends counties move people who had the $24,960 deduction to the $350 credit automatically, but the law says you must apply, so check with your auditor.
Deadline: January 15 of the year taxes are first due.
Renewal: Carries over each year while eligible; notify the auditor within 60 days if you become ineligible.
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 surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
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 surviving spouses property tax breaks in Indiana
Who qualifies for property tax breaks for surviving spouses in Indiana?
Supplemental Homestead Credit (automatic, SEA 1-2025): Anyone who gets the homestead standard deduction (or a surviving spouse of someone who did). 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). Deduction for Totally Disabled Veteran (100% of assessed value): Veteran who served at least 90 days, was honorably discharged, is totally disabled, uses the home as a principal residence, and has lived in Indiana at least one year before the assessment date. Unremarried surviving spouse may keep it.
Is there an income limit for surviving spouses' property tax breaks in Indiana?
Supplemental Homestead Credit (automatic, SEA 1-2025): no income limit is listed in our sources. 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). Deduction for Totally Disabled Veteran (100% of assessed value): no income limit is listed in our sources. Disabled Veteran Credits ($350 service-connected; $250 age 62+ with 10% disability): no income limit is listed in our sources.
When is the deadline for surviving spouses to apply in Indiana?
Supplemental Homestead Credit (automatic, SEA 1-2025): Homestead deduction must be on file by January 15. Over 65 Credit: January 15 of the year taxes are first due. Deduction for Totally Disabled Veteran (100% of assessed value): January 15 of the year taxes are first due. Disabled Veteran Credits ($350 service-connected; $250 age 62+ with 10% disability): January 15 of the year taxes are first due.
Do surviving spouses have to reapply every year in Indiana?
Supplemental Homestead Credit (automatic, SEA 1-2025): Automatic. 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. Deduction for Totally Disabled Veteran (100% of assessed value): One-time once approved; renews automatically while you remain eligible. Disabled Veteran Credits ($350 service-connected; $250 age 62+ with 10% disability): Carries over each year while eligible; notify the auditor within 60 days if you become ineligible.
Where do surviving spouses 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 Supplemental Homestead Credit (automatic, SEA 1-2025): Nothing to file; applied by the county auditor if your homestead deduction is in place.
Can surviving spouses get more than one property tax break in Indiana?
Deduction for Totally Disabled Veteran (100% of assessed value): If you get this deduction you cannot get local property tax credits.