You may qualify for the Over 65 Deduction and/or Credit if you are at least age 65 on or before December 31 of the year before the taxes are due and meet the following requirements:
Eligibility Requirements
Benefit Type |
Assessed Value Limitations | Income Limitations | Property Tax Benefit |
Over 65 Deduction |
May not exceed $240,000 on property | AGI cannot exceed $30,000 for an individual or $40,000 for a married couple filing jointly or individual & other individuals who share ownership | Up to $14,000 Deduction from Assessed Value |
Over 65 Credit |
May not exceed $200,000 on property | AGI cannot exceed $30,000 for an individual or $40,000 for a married couple filing jointly | Tax Bill is limited to a 2% increase from prior year |
- To continue receiving the Over 65 Deduction as a surviving spouse you must be over the age of 60.
You will need to provide a copy of your previous year's federal income tax return for proof of income for both Over 65 Deduction and Credit within two weeks of filing the application.
General Instructions for All Deductions
In order for these deductions to be applied to your property, you must be eligible to receive this deduction on the next assessment date (January 1st). The application must be completed and dated on or before December 31st of the year prior to the year the taxpayer wishes to claim the deduction and filed in the Auditor's office or postmarked on or before the following January 5th.
You may complete the forms online by clicking the link below, or in person at the Auditor's Office. The Auditor's Office is located in the Rousseau Centre, 1 E. Main Street, Suite 102. The office is open from 8:00 A.M. to 5:00 P.M., Monday through Friday. You can reach a customer service representative by calling (260) 449-7241.
Online Form
This form may be completed online and submitted; or, printed and then submitted to our office in person, by mail or by fax (along with proof of income). If you submit the form online, you will receive a confirmation email when your application has been received by the Auditor's office. Please allow one to two business days for this process.
IMPORTANT, if you complete and submit the deduction application online you will still need to email, fax, mail, or hand deliver your prior year Federal income tax return for income verification to our office. Email Address: This email address is being protected from spambots. You need JavaScript enabled to view it. / Fax: 260-449-7679
Senior Citizen Property Tax Deduction online form
(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.)