Guides / Property Taxes / Indiana

Property Taxes in Indiana

Effective Rate

Indiana's average effective property tax rate is commonly cited around 0.74%–0.76% of assessed home value (Tax Foundation puts it at 0.76% on owner-occupied housing value; SmartAsset and PropertyTaxByState.com cite ~0.74%). Some sources (TaxByCounty) report a lower 0.67% figure depending on methodology. Regardless of exact source, Indiana sits meaningfully below the national average — roughly 15-25% lower than the ~0.89%-0.99% national average commonly cited. There is significant county-level variation: county effective rates and bills range widely, with urban/industrial counties like Lake County running far higher than rural counties like Clay County. 2025 property tax reform (Senate Enrolled Act 1, effective for 2026 bills) is expected to lower bills for roughly two-thirds of Indiana homeowners.

Example: Indiana's median annual property tax bill is approximately $1,964 (vs. a national median around $2,400) according to Ownwell's 2026 property tax trends data. County bills vary enormously — from as low as about $360/year in Clay County to as high as roughly $5,774/year in Lake County. On a median-valued Indiana home (~$201,600), the effective annual tax works out to roughly $1,300-$1,500/year at typical effective rates.

Exemptions

Standard Homestead Deduction
Amount: Lesser of 60% of assessed value or a capped dollar amount; under SEA 1 (2025 law), the dollar cap is phasing DOWN from $48,000 toward elimination by 2030 ($40,000 in 2026, $30,000 in 2027, $20,000 in 2028, $10,000 in 2029, $0 in 2030)
Applies automatically to owner-occupied primary residences that file the homestead deduction form (HC10) with the county auditor. This is being restructured as part of Indiana's 2025 property tax overhaul, with the Supplemental Homestead Deduction rising to compensate (see next row).
Supplemental Homestead Deduction
Amount: 40%-43% of remaining assessed value after the standard deduction in 2026, phasing up further to 62-66.7% by 2030-2031
Works alongside the Standard Deduction; as the standard dollar cap phases out through 2030, this percentage-based deduction increases so that by 2031 roughly two-thirds of a homestead's assessed value is non-taxable. Sources show slightly different phase-in percentages (40% vs 43% for 2026) reflecting different summaries of SEA 1's schedule — homeowners should confirm the exact year-by-year figure with their county auditor or the Indiana DLGF.
New Homestead Tax Credit, Over-65 Credit, and Disabled Veteran Credit (2026 reforms)
Amount: Homestead credit: automatic 10% off the tax bill, capped at $300/year. Over-65 Credit: up to $150/year (income limits ~$60,000 single / $70,000 joint). Disabled Veteran: 100% disabled/Individually Unemployable veterans get a full exemption with no value cap; 10%-90% rated veterans get fixed-dollar credits under new HEA 1210 (signed March 2026)
These replace or supplement the old deduction system starting with 2026 tax bills. The homestead credit is applied automatically by the county auditor with no application needed. Seniors and veterans generally must apply/register (veterans via State Form 51186 with their county auditor between July 1 and December 30, 2026) to receive their respective credits.

Indiana passed a major property tax overhaul in 2025 (Senate Enrolled Act 1 / SEA 1) that fundamentally restructures deductions and credits starting with property tax bills issued in 2026, and it is projected to save Indiana homeowners about $1.3 billion by 2028. Because the law phases in new percentages and phases out old dollar caps year by year through 2030-2031, and because a separate veteran-benefits law (HEA 1210) took effect in March 2026, homeowners should verify their specific deduction/credit amounts directly with their county auditor or the Indiana Department of Local Government Finance (DLGF) rather than relying on a single blanket figure, since multiple secondary sources report slightly different percentages for the same transition year.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources
Down Payment Assistance in IndianaTransfer Tax & Closing Costs in IndianaBuyer-Agent Agreements in IndianaSeller Disclosure Laws in IndianaFind Agents in IndianaHome Affordability Calculator