Senior, Veteran and Disability Property Tax Relief in Indiana

SEA 1-2025 replaced the former Over 65 deduction with an Over 65 Credit (DLGF's worked example applies a $150 credit). Effective January 1, 2026, the claimant must reside on the property (absence in a nursing home or hospital does not disqualify); once granted it continues without a new filing while the owner remains eligible, and an owner who becomes ineligible must notify the county auditor within 60 days. Separately, the Over 65 Circuit Breaker Credit can limit year-over-year tax increases on the homestead of a qualifying senior (DLGF's example tests whether liability exceeds a 2% increase); income thresholds are published by DLGF each year.

100% disabled veterans deduction (Ind. Code § 6-1.1-12-14, as amended by HEA 1210-2026): beginning with the 2026 assessment date (2026 Pay 2027), a veteran with at least 90 days of service, honorable discharge and a total disability (VA pension certificate or award, or IDVA certificate) who has lived in Indiana at least one year may deduct 100% of the assessed value of the home used as the principal residence, with no assessed-value cap; an unremarried surviving spouse may keep it. Credits: $350 for wartime veterans honorably discharged with a service-connected disability of at least 10%, and $250 for veterans 62 or older with a disability of at least 10% and at least 90 days of service; surviving spouses may qualify. A veteran receiving the 100% deduction cannot also receive these credits. For 2026 Pay 2027, veterans who had the former $14,000 deduction are moved to the $250 credit unless they file for the new 100% deduction.

SEA 1-2025 converted the former blind/disabled deduction to a Blind/Disabled Credit, claimed with the county auditor on the Blind/Disabled Credit form with proof of blindness or disability; it continues without annual refiling while the owner remains eligible.