Clear Money Guide
What this state guide covers
A quick view of the questions, practical details and source notes below.
Updated August 20, 2026. Quick answer: Indiana runs a freeze and circuit-breaker credit for senior homeowners. The thresholds that decide it — Circuit-breaker credit: age 65+; income limit federal AGI not over $60,000 single or $70,000 joint, based on income two years prior (2025 pay 2026). Freeze: age 65+; income limit federal AGI not over $60,000 single or $70,000 joint; thresholds adjust by the Social Security COLA from 2026 pay 2027 (2025 pay 2026). There is no statewide deferral programme in Indiana, which matters because deferral is the one programme type that usually creates a debt against the home. The programme type is what matters most: it decides whether your bill is reduced, held flat, refunded based on income, or merely postponed.
What Indiana offers
- Circuit-breaker credit — age 65+; income limit federal AGI not over $60,000 single or $70,000 joint, based on income two years prior (2025 pay 2026). Over 65 Credit (Ind. Code 6-1.1-51.3-1). A flat $150 property tax credit that REPLACED the former Over-65 assessed-value deduction under SEA 1-2025, effective for the 2026-payable tax year.
- Freeze — age 65+; income limit federal AGI not over $60,000 single or $70,000 joint; thresholds adjust by the Social Security COLA from 2026 pay 2027 (2025 pay 2026). Over 65 Circuit Breaker Credit (Ind. Code 6-1.1-20.6-8.5). Caps the year-over-year increase in a qualifying senior’s property tax bill at 2%. Named a circuit breaker but functions as a tax-growth cap. SEA 1-2025 removed the prior assessed-value disqualification.
Deferral
We found no statewide senior property-tax deferral programme in Indiana. That is worth knowing, because deferral is the one programme type that usually creates a debt against the home — why the distinction matters.
How to apply
County auditor, on or before 15 January of the year the taxes are first due; no annual refiling once granted
Two things to check before you count on it
- Thresholds move. Age and income limits are reset by legislatures and are frequently indexed. Every figure above carries the year we confirmed it; confirm the current one before you budget around it.
- Your county may add its own. Statewide programmes are the floor. Counties and municipalities frequently run additional exemptions, and those are where a lot of real money sits.
Source: Indiana state materials, read 2026-08-03.
Compare all states: property-tax relief for seniors by state. What the programme types mean: freeze vs exemption vs circuit-breaker. The rest of the picture in this state: Indiana retirement taxes.
Program classifications and thresholds are read from each state’s own revenue department, comptroller or statute, at the source linked on the state page. Dollar and income thresholds change most years and are labelled with the year we confirmed them — check the current figure with the state or your county before relying on it. General information, not tax advice.
Disabled Veteran Property Tax Relief in Indiana: a Full Deduction Plus Stackable Credits
The Indiana Department of Veterans Affairs' published Disabled Veteran Property Tax Benefits guidance is the primary authority for this state-specific rule.
- An individual may have 100% of the assessed value deducted from their principal place of residence if they served in the Armed Forces for at least 90 days, received an honorable discharge, have a total disability, and resided in Indiana for at least one year before the assessment date for which the deduction is claimed.
- Two credits sit alongside that deduction and are stackable: $350 for wartime service with an honorable discharge and a service-connected disability rating of 10% or more, and $250 for at least 90 days of service with an honorable discharge, age 62 or older, and a rating of at least 10%.
- Where the homestead was given to the veteran without charge by an organization exempt from federal income tax under the Internal Revenue Code, the deduction tracks the rating on a sliding scale, so a veteran rated at 70% deducts 70% of the assessed value and a veteran rated at 100% deducts 100%.
Before applying, match the rating letter, ownership, occupancy, survivor status, and filing timing in your records to the controlling text; confirm current filing instructions with the administering agency.
Compare veteran property-tax mechanisms across jurisdictions, then verify this state rule in the official source.