Indiana Property Tax Relief for Seniors 2026

Every statewide property tax break Indiana offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Indiana offers no separate senior homestead exemption. Since SEA 1-2025, homeowners aged 65+ get a flat $150 Over 65 Credit (income up to $60,000 single / $70,000 married or joint owners) and an Over 65 Circuit Breaker Credit that limits annual growth in the homestead tax bill to 2% (income up to $61,680 single / $71,960 married for 2026 Pay 2027). All homesteads also get the standard and supplemental homestead deductions and the 1% tax cap. The DLGF deductions-and-credits list includes no statewide senior property tax deferral or rebate program. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Indiana property tax relief programs for seniors

Indiana property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Over 65 Credit (IC 6-1.1-51.3-1)	Tax credit	65 or older by December 31 of the year before the credit is claimed; surviving spouse aged 60+ whose deceased spouse was 65+ at death and who has not remarried	$60,000 if filing single; $70,000 if married filing jointly or combined for joint owners (not COLA-indexed)	January 15 of the year taxes are due (e.g., by Jan 15, 2027 for 2026 Pay 2027)	DLGF Deductions and Credits Webinar (Oct 29, 2025)
Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5)	Circuit breaker	65 or older (eligibility otherwise mirrors the Over 65 Credit, including surviving spouses)	2026 Pay 2027: $61,680 single / $71,960 married (Pay 2026: $60,000 / $70,000; indexed by the Social Security COLA)	January 15 of the year taxes are due	DLGF Memo (Apr 20, 2026): Over 65 Circuit Breaker Income Threshold Calculation for Pay 2027
Homestead Standard Deduction (IC 6-1.1-12-37), all ages	Homestead exemption	None (any owner-occupant of a principal residence)	None	January 15 of the year taxes are due	DLGF Memo (May 27, 2026): Legislation Affecting Deductions, Credits, and Exemptions
Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages	Homestead exemption	None	None	January 15 of the year taxes are due	DLGF Deductions and Credits Webinar (Oct 29, 2025)
1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages	Circuit breaker	None	None	Follows the homestead deduction deadline (January 15)	DLGF Deductions and Credits Webinar (Oct 29, 2025)

Amounts, how to apply and deadlines

Over 65 Credit (IC 6-1.1-51.3-1)

Type: Tax credit
Age: 65 or older by December 31 of the year before the credit is claimed; surviving spouse aged 60+ whose deceased spouse was 65+ at death and who has not remarried
Income limit: $60,000 if filing single; $70,000 if married filing jointly or combined for joint owners (not COLA-indexed)
Amount: $150 against local property taxes. Reduced proportionately when some co-owners are under 65; only 1 credit per property. No assessed-value cap (the old deduction's $240,000 AV limit no longer applies). Must have owned the property for at least 1 year. From 2026 (HEA 1210), the claimant must reside on the property, with nursing home or hospital absence allowed. No carryforward or refund of unused credit.
How to apply: File the Over 65 Credit and Over 65 Circuit Breaker Credit form with the county auditor. No annual refiling while eligible; notify the auditor within 60 days of becoming ineligible.
Deadline: January 15 of the year taxes are due (e.g., by Jan 15, 2027 for 2026 Pay 2027)
Source: DLGF Deductions and Credits Webinar (Oct 29, 2025)

Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5)

Type: Circuit breaker
Age: 65 or older (eligibility otherwise mirrors the Over 65 Credit, including surviving spouses)
Income limit: 2026 Pay 2027: $61,680 single / $71,960 married (Pay 2026: $60,000 / $70,000; indexed by the Social Security COLA)
Amount: Caps the increase in homestead property tax liability at 2% over the prior year. Credit = current-year liability minus (prior-year liability x 1.02), ignoring tax on new improvements. Requires the homestead deduction in both the prior and current year.
How to apply: Same combined Over 65 Credit and Over 65 Circuit Breaker Credit form, filed with the county auditor. Applicants for the Over 65 Credit must also apply for this credit.
Deadline: January 15 of the year taxes are due
Source: DLGF Memo (Apr 20, 2026): Over 65 Circuit Breaker Income Threshold Calculation for Pay 2027

Homestead Standard Deduction (IC 6-1.1-12-37), all ages

Type: Homestead exemption
Age: None (any owner-occupant of a principal residence)
Income limit: None
Amount: $40,000 of assessed value for the 2026 assessment date (2026 Pay 2027). Phases down to $30,000 (2027), $20,000 (2028), $10,000 (2029) and $0 from 2030 under SEA 1-2025. Also required for the 1% tax cap and the Over 65 Circuit Breaker.
How to apply: Form HC-10 (Claim for Homestead Property Tax Standard/Supplemental Deduction) to the county auditor, or check the homestead box on the Sales Disclosure Form at purchase
Deadline: January 15 of the year taxes are due
Source: DLGF Memo (May 27, 2026): Legislation Affecting Deductions, Credits, and Exemptions

Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages

Type: Homestead exemption
Age: None
Income limit: None
Amount: A percentage of assessed value after the standard deduction: 46% for taxes payable in 2027, rising to 52% (2028), 57% (2029), 62% (2030) and 66.7% (2031+). It may not exceed 75% of gross AV.
How to apply: Applied with the homestead deduction (Form HC-10)
Deadline: January 15 of the year taxes are due
Source: DLGF Deductions and Credits Webinar (Oct 29, 2025)

1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages

Type: Circuit breaker
Age: None
Income limit: None
Amount: The homestead qualifies for the 1% circuit breaker tax cap (credit for excessive property taxes); the property must receive the homestead deduction.
How to apply: Automatic once the homestead deduction is on file
Deadline: Follows the homestead deduction deadline (January 15)
Source: DLGF Deductions and Credits Webinar (Oct 29, 2025)

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Indiana income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Indiana state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Indiana?

Over 65 Credit (IC 6-1.1-51.3-1): tax credit; Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5): circuit breaker; Homestead Standard Deduction (IC 6-1.1-12-37), all ages: homestead exemption; Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages: homestead exemption; 1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages: circuit breaker (in.gov, in.gov, in.gov).

At what age do Indiana seniors qualify for property tax relief?

Over 65 Credit (IC 6-1.1-51.3-1): 65 or older by December 31 of the year before the credit is claimed; surviving spouse aged 60+ whose deceased spouse was 65+ at death and who has not remarried; Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5): 65 or older (eligibility otherwise mirrors the Over 65 Credit, including surviving spouses); Homestead Standard Deduction (IC 6-1.1-12-37), all ages: None (any owner-occupant of a principal residence); Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages: None; 1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages: None.

Is there an income limit for Indiana senior property tax relief?

Over 65 Credit (IC 6-1.1-51.3-1): $60,000 if filing single; $70,000 if married filing jointly or combined for joint owners (not COLA-indexed); Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5): 2026 Pay 2027: $61,680 single / $71,960 married (Pay 2026: $60,000 / $70,000; indexed by the Social Security COLA); Homestead Standard Deduction (IC 6-1.1-12-37), all ages: None; Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages: None; 1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages: None.

What is the deadline to apply in Indiana?

Over 65 Credit (IC 6-1.1-51.3-1): January 15 of the year taxes are due (e.g., by Jan 15, 2027 for 2026 Pay 2027); Over 65 Circuit Breaker Credit (IC 6-1.1-20.6-8.5): January 15 of the year taxes are due; Homestead Standard Deduction (IC 6-1.1-12-37), all ages: January 15 of the year taxes are due; Supplemental Homestead Deduction (IC 6-1.1-12-37.5), all ages: January 15 of the year taxes are due; 1% homestead property tax cap (circuit breaker, IC 6-1.1-20.6), all ages: Follows the homestead deduction deadline (January 15).

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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