Benefits · Tax Relief
How to apply for Indiana Over-65 Property Tax Benefits — Deduction + Circuit Breaker Credit
Indiana Department of Local Government Finance (DLGF) + County Auditor — administer the Over-65 Deduction and Over-65 Circuit Breaker Credit
Who it's for
Indiana offers two senior property tax benefits for homeowners age 65+: (1) the Over-65 Deduction, which reduces a home's assessed value (income limit ~$30,000 single / ~$40,000 combined, assessed value cap $240,000); and (2) the Over-65 Circuit Breaker Credit, which caps your property tax bill from increasing more than 2% per year (adjusted gross income ≤$60,000 single / ≤$70,000 combined for pay-2026, assessed value cap $240,000). These stack on top of the universal Homestead Standard Deduction ($48,000 off assessed value) plus the new 2026 automatic 10% homestead credit (up to $300). Apply to your COUNTY AUDITOR; deadlines are early in the year (often Jan 15 for the new credits).
The Over-65 Circuit Breaker (AGI ≤$60,000 single) is the broader senior benefit — it caps annual tax increases at 2%. The Over-65 Deduction has a stricter ~$30,000 income limit. Both require the homestead standard deduction first and are filed with the county auditor.
What you'll need
- Proof of age 65+
- Proof of Indiana homeownership and primary residence
- Most recent federal/Indiana income tax return
- Property parcel number
Where to apply
Apply online: official application
By phone: 317-232-3777
Renewals
annual
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.