The homestead deduction has been enacted to allow a property tax deduction and credit for a taxpayers primary residence. Read carefully the qualifying guidelines given below:

Notice of Homestead Deduction
IC 6-1.1-12-37


“Homestead” means an individual’s principal place of residence:

             1. that is located in Indiana;
             2. that:
                  a. the individual owns;
                  b. the individual is buying under a contract, recorded in the county recorder’s office, that
                      provides that the individual is to pay the property taxes on the residence and that
                      obligates the seller to convey title to the individual upon completion of all of the
                      individual’s contract obligations;
                  c. the individual is entitled to occupy as a tenant-stockholder (as defined in 26 USC 216) of
                      a cooperative housing corporation (as defined in 26 USC 216);
                  d. is a residence described in IC 6-1.1-12-17.9 that is owned by a trust if the individual is an
                      individual described in IC 6-1.1-12-17.9; or
                  e. is a residence owned by a corporation, partnership, limited liability company, or other
                      entity and the requirements of IC 6-1.1-12-37(k) are met; and
            3. that consists of a dwelling and the real estate (up to one (1) acre) that immediately surrounds
                that dwelling.

“Dwelling” means any of the following:
            1. Residential real property improvements that an individual uses as the individual’s residence,
                including a house or garage;
            2. A mobile home that is not assessed as real property that an individual uses as the
                 individual’s residence; or
            3. A manufactured home that is not assessed as real property that an individual uses as the
                 individual’s residence.

WHO MAY QUALIFY: An individual who: owns a homestead, is buying a homestead under a recorded contract that requires
the individual to pay the property taxes and that obligates the seller to convey title to the individual
upon completion of all of the individual’s contract obligations, or is entitled to occupy the homestead
as a tenant-stockholder of a cooperative housing corporation.
A trust is entitled to the homestead standard deduction for real property owned by the trust and
occupied by an individual if the county auditor determines that the individual:
      1. upon verification in the body of the deed or otherwise, has either:
          a. A beneficial interest in the trust; or
          b. The right to occupy the real property rent free under the terms of a qualified personal
              residence trust created by the individual under United States Treasury Regulation 25.2702-
      2. otherwise qualifies for the deduction; and
      3. would be considered the owner of the real property under IC 6-1.1-1-9(f) or IC 6-1.1-1-9(g).
          No portion of a residential dwelling that is income-producing is eligible for the homestead
          standard deduction, including, but not limited to, one-half of a duplex side or rented
          apartment that is a part of the structure, a beauty shop or crafts shop in one or two rooms
          of the structure, a dry cleaners or electronics shop beneath an apartment, or an auto repair shop
          in the garage.


Deduction applications must be completed and dated by December 31 of the year prior to the first year the taxpayer wishes to claim the deduction and must be filed in the Auditor's office or postmarked on or before January 5th of the year the taxpayer wishes to obtain the deduction.


Forms must be filed at the County Auditor's office in the county where the homestead is located. If an individual desires to have the receipt returned, he must provide a self addressed, stamped envelope to the County Auditor's office.

Only one individual may receive a credit for a particular homestead in a particular year. The portion above the "Signature of owner" must be completed in full before credit will be considered.

For additional filing information, please see IC 6-1.1-12-37


The County Auditor may not grant an individual or married couple a homestead deduction if:

(1)The individual or married couple, for the same year, claims the homestead deduction on two (2) or more different deduction applications;
(2)The applications claim the homestead deduction for different property.

If a person moves from his Indiana principal place of residence (for which he is receiving a homestead deduction) after the assessment date to a new principal place of residence later that year, the homestead deduction on the first property will stay in place for that tax cycle and the person can apply for and potentially receive a homestead deduction on the new property for that same tax cycle.  For the next assessment date, the homestead deduction would be removed from the first property. See IC 6-1.1-12-37(h).


An individual who changes the use of his real property and fails to file a certified statement with the auditor of the county notifying him of the change of use within sixty (60) days after the date of the change is liable for the amount of the credit he was allowed for that real property plus a civil penalty equal to ten percent (10%) of the additional taxes due.


  • If you are married you must submit the last five digits of your Social Security number(SSN) for you and your spouse.  If you do not have an SSN you must submit the  last five digits of your Driver's License or State ID Card for you and your spouse.
  • If you are completing the Homestead deduction application for a Mobile Home please use the "Online Homestead Deduction Application" link below. Per IC 6-1.1-12-37(q), you must submit a copy of the mobile home owner's title to the Auditor's office in order to receive the deduction. We cannot process the Homestead deduction application until we receive the title. The title may be submitted in person, by mail at 1 E. Main St. Ste. 102, Fort Wayne, Indiana 46802, by email at This email address is being protected from spambots. You need JavaScript enabled to view it., or by fax at 260-449-7679.
  • If you are filing on Real Property, please click the LowTaxInfo link below.  Once on this page, search for your homestead property.
  • Upon receiving the search results, select your applicable property.
  • Once you have your property selected you will see "Billing" below the Courthouse picture, please click it.
  • Select "File E-Forms" and then complete the prompts/information accordingly.
  • You will need access to your personal email for the submission code.  Upon submitting, you will receive confirmation email and then subsequent email with approval/denial.


 For mobile home filers:

Online Homestead Deduction Application

NOTICE: You must click the "Submit" button after completing the Homestead Form! Failure to do so may result in no filing and consequently, no deduction! If you do not receive a confirmation of your filing by email within two (2) business days, call the Auditor's Office to confirm receipt of your filing!

(If you have trouble opening the online form, you may need to download Mozilla Firefox or an updated version of Google Chrome by clicking on one of the two links: Mozilla Firefox or Chrome. If you continue having problems with the application after downloading one of the browsers, please check and make sure cookies are enabled for your computer.)


Nicholas D. Jordan, CPA

 Auditor of Allen County

Auditor's Office

Contact Info

1 E Main Street, Suite 102
Rousseau Centre
Fort Wayne, IN 46802

M-F 8:00am - 5:00pm

Phone: 260-449-7241
Fax: 260-449-7679

Nicholas D. Jordan, CPA
Finance and Budget Director
Jackie Scheuman, CPA
Property Tax Administrator
Renata Renninger