If you own, or are buying under a contract, real property or mobile/manufactured home that is equipped with a solar energy or geothermal device, you may qualify for this deduction.

What type of geothermal device or solar energy system qualifies?

  • A geothermal device is a device, installed after December 31, 1981, designed to use the natural heat from the earth to provide hot water, produce electricity, or generate heating or cooling. The Indiana Department of Environmental Management (IDEM) shall certify whether a geothermal device qualifies for a deduction upon application by the property owner.
  • Solar energy systems, including solar thermal air system and any solar energy heating or cooling system, that are used for domestic hot water and/or space heat or preheating for an industrial process. This includes pool heating.

What is the deduction amount?

  • For geothermal devices, the deduction amount equals the remainder of the assessed value of the real property with the geothermal device MINUS the assessed value of the real property without the geothermal device.
  • For solar energy systems, the amount of deduction equals the out-of-pocket expenditures by the owner(or a previous owner) of the real property for the component units and the labor involved in installing the components that are unique to the system are need to collect, store or distribute solar energy.

What are the deadlines for filing?

  • Real Property
    • For geothermal devices, the application or Sales Disclosure Form must be completed and dated by December 31st in the calendar year for which the person wishes to obtain the deduction and filed with accompanying certification with the county auditor on or before January 5 of the immediately succeeding calendar year.
    • For solar energy systems, the deadline is the same, but IDEM certification is not necessary.
  • Mobile/Manufactured Home
    • For geothermal devices, the application or Sales Disclosure form must be completed, dated, and filed with accompanying certification with the county auditor during the twelve (12) months before March 31 of each year for which the person wishes to obtain the deduction.
    • For solar energy systems, the deadline is the same, but IDEM certification is not necessary.

pdfSolar Energy/Wind/Geothermal/Hydroelectric Power Deduction Form

Lisbeth A. Borgmann

Lisbeth A. Borgmann
Clerk of Courts

Contact Info

Allen County Courthouse
715 S. Calhoun Street
Rm. 200A
Fort Wayne, IN 46802

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Ph. (260) 449-7245

Fax (260) 449-7658

Hours of Operation
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Clerk of Courts
Lisbeth A. Borgmann

Chief Deputy
Christopher M. Nancarrow

Director of System Operations
Mary Giant

Administrative Assistant
Michele Koop