If you want property tax relief on the bill that arrives in spring 2027, the paperwork window is now through mid-January. Indiana consolidated its old two-part deadline (statements dated by December 31, filed by January 5) into a single rule: for taxes first due and payable in 2027, the statement must be completed, dated, and filed with the county auditor on or before January 15, 2027. That language now appears throughout IC 6-1.1-12 and the new credit chapter IC 6-1.1-51.3, and mailed filings count if postmarked by the last day.
The harder part in 2026 is knowing what to file, because SB 1 and HEA 1210-2026 replaced several familiar deductions with credits. Here is the current map.
What Applies Automatically — No Filing
- Homestead standard and supplemental deductions. Once established, the homestead deduction carries forward each year without refiling (IC 6-1.1-12-17.8). For the 2026 assessment date (payable 2027), the standard deduction is $40,000 (IC 6-1.1-12-37(c)(2)(B)), and the supplemental deduction is 46% of the remaining assessed value for taxes payable 2027 (IC 6-1.1-12-37.5(c)). The full phase-down is charted in our 2026–2031 schedule.
- The supplemental homestead credit — 10% of the bill, capped at $300. IC 6-1.1-20.6-7.7(e) is explicit: no application required; the county auditor identifies eligible homesteads and applies it. Details in how the $300 credit works.
- Prior-year deductions and credits you already receive. Auditors must reapply them unless you have become ineligible (IC 6-1.1-12-17.8(c); IC 6-1.1-51.3).
What Requires a Filing by January 15, 2027
- Homestead for 2026 home buyers. A complete sales disclosure form filed with the auditor by January 15, 2027 counts as your homestead application (IC 6-1.1-12-44); otherwise file the certified statement under IC 6-1.1-12-37(e). Contract buyers must also satisfy recording requirements by the same date. Start with the homestead guide.
- Over-65 credit — $150. The old over-65 deduction (IC 6-1.1-12-9) no longer applies to assessment dates after December 31, 2024. Its replacement is a $150 credit under IC 6-1.1-51.3-1: age 65 by December 31, 2026, one year of ownership, and 2025 adjusted gross income of $60,000 or less (single) or $70,000 (joint/combined). File once; it carries forward.
- Over-65 circuit breaker credit. Separately, IC 6-1.1-20.6-8.5 still caps qualifying seniors' bill growth at 2% per year, with its own income and assessed-value limits and the same auditor filing. Both are covered in our senior and disabled credits guide and the Marion County over-65 walkthrough.
- Blind or disabled credit — $125 (IC 6-1.1-51.3-2), replacing the expired deduction under IC 6-1.1-12-11. Proof of disability (Social Security eligibility suffices) goes to the auditor with the statement.
- Veteran benefits, restructured by HEA 1210-2026. The totally disabled veteran deduction is now 100% of assessed value (IC 6-1.1-12-14, filed under IC 6-1.1-12-15). The old partial-disability deductions end after pay-2026 and become credits: $350 for wartime veterans with a 10%+ service-connected disability (IC 6-1.1-51.3-6) and $250 for veterans age 62+ with a 10%+ disability (IC 6-1.1-51.3-5). For pay-2027 only, auditors will move prior 12-14 deduction recipients to the credit automatically (IC 6-1.1-51.3-5(g)) — verify which benefit you land on. See the veteran filing guide.
Note
There is nothing to file for the mortgage deduction — it was repealed by P.L.174-2022, years before SB 1, as our mortgage deduction post explains. And the solar (IC 6-1.1-12-26) and geothermal (IC 6-1.1-12-34) deductions were ended by SB 1 for assessment dates after December 31, 2024 — no new applications exist for pay-2027.
Warning
The duty runs both directions. If you become ineligible for a homestead or credit — you moved, converted the house to a rental, inherited a second homestead — you generally must notify the auditor within 60 days. An undeserved homestead unwinds as back taxes plus a 10% civil penalty (IC 6-1.1-12-37(g)), the trap detailed in our deduction audit post and the inherited property guide.
The Checklist
- Pull your parcel's current deductions — property lookup or your treasurer's bill shows what is on file.
- Bought, married, divorced, or retitled in 2026? Confirm the homestead claim is on file with the auditor now, not in January.
- Turning 65 by December 31, 2026 with qualifying income? File for both the $150 credit and the 2% circuit breaker.
- Veterans: confirm with the auditor whether you fall under the new 100% deduction or the flat credits for 2027.
- Anything that changed use in 2026: report it within 60 days.
- File everything with the county auditor — in person, online where your county offers it, or postmarked by January 15, 2027.
For everything else that can trim a bill, see the complete deductions and exemptions list and what is coming in 2027.