Homestead Deduction

$45,000 maximum standard deduction for residential real property improvements (including a house or garage) located in Indiana that an individual uses as the individual's principal residence, including a mobile or manufactured home not assessed as real property. 

The benefit of an additional homestead supplemental credit will be automatically applied when the $45,000 maximum standard deduction is applied. The homestead supplemental credit is calculated as a 35% deduction from the assessed value of the property after the standard deduction has been subtracted. For assessed values greater than $600,000, a 35% deduction will be applied for the first $600,000 of assessed value, while a 25% deduction will be applied to the remaining assessed value beyond $600,000.

You can file your deduction application in person or by mail. If you have any questions about how to fill out the application form, we strongly recommend that you file in person at the Auditor's office. Staff will be able to answer questions you may have to assure that the form is completed correctly.

You can file the application in person or by mail at: Porter County Auditor, 155 Indiana Ave., Suite 204, Valparaiso IN 46383.

Download The Homestead Deduction Application Form

You can download complete information about all deductions, including maximum amounts, eligibility and restrictions HERE.

Questions about this deduction? You can submit your question online HERE

Homestead Fraud

Homestead fraud is a growing trend that has the potential for significant penalties and is causing higher tax bills for everyone. Individuals and married couples are limited to ONE homestead deduction per homestead. The state of Indiana has passed legislation allowing the county Auditor to back tax and add a penalty for those property owners deemed ineligible.

Homestead deductions are not automatically removed when a taxpayer files a deduction on another property. It is the homeowners' responsibility to provide a written, certified statement to the Auditor's office within 60 days of the date of the change.

You can file the form in person or by mail to Porter County Auditor, 155 Indiana Ave., Suite 204, Valparaiso IN 46383.

Questions about ineligible homesteads? You can submit your question online HERE.