How to apply for Indiana Over-65 Property Tax Benefits — Deduction + 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).

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

What to say when you call

"Hello, I'm calling to ask about Indiana Over-65 Property Tax Benefits — Deduction + Circuit Breaker Credit. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of age 65+, proof of Indiana homeownership and primary residence, most recent federal/Indiana income tax return — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm eligibility by checking that you are age 65 or older, own your Indiana home as your primary residence, and have already received the Homestead Standard Deduction — both senior benefits require it. Also note the income limits: the Over-65 Deduction has a stricter income limit (~$30,000 single / ~$40,000 combined), while the broader Over-65 Circuit Breaker Credit applies if your adjusted gross income is $60,000 or less (single) / $70,000 or less (combined). Both programs have an assessed value cap of $240,000.
2. Gather your required documents: proof of age 65 or older, proof of Indiana homeownership and primary residence, your most recent federal and Indiana income tax return, and your property parcel number.
3. Contact the Indiana Department of Local Government Finance (DLGF) by phone at 317-232-3777, or apply online, to get started and confirm which benefit or benefits you qualify for.
4. File your application with your County Auditor — this is the office that processes both the Over-65 Deduction and the Over-65 Circuit Breaker Credit. Deadlines are typically early in the year (often January 15), so apply as soon as possible.
5. Submit all required documents to your County Auditor along with your completed application. Make sure your Homestead Standard Deduction is already on file before submitting.
6. Keep a copy of your application and any confirmation you receive for your records.

What to expect: After submitting, your County Auditor will review your application and documents. Processing times vary, so contact your County Auditor directly for an estimate on when to expect a decision. If approved for the Over-65 Deduction, the benefit reduces your home's assessed value. If approved for the Over-65 Circuit Breaker Credit, your annual property tax bill increase is capped at 2% per year. Both benefits must be renewed every year, so plan to reapply before the early-year deadline — often January 15 — to keep your benefits active for the next tax year.

Renewals

annual