Indiana property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

DLGF's published delinquency explanation: 5% if paid within 30 days and no prior installment delinquency for that parcel; otherwise 10%. Later-year unpaid installments can incur additional penalties. Statutory section number not independently confirmed here.

Official source. Verified .

Appeal process

An appeal denied at the initial stage goes to the county Property Tax Assessment Board of Appeals.

Official source. Verified .

Who may represent homeowners

The official property-tax power-of-attorney form recognizes Certified Tax Representatives, the owner's permanent full-time employees, and Indiana attorneys or out-of-state attorneys admitted pro hac vice; separate limits apply to CPAs and relatives.

Official source. Verified .

Homestead Standard Deduction

Principal residence; qualifying owner, recorded-contract buyer liable for taxes, cooperative tenant-stockholder, or qualifying trust beneficiary. The cited report describes eligibility; current deduction amounts are not asserted.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Indiana?

An appeal denied at the initial stage goes to the county Property Tax Assessment Board of Appeals.

Who may represent a homeowner in a Indiana property tax appeal?

The official property-tax power-of-attorney form recognizes Certified Tax Representatives, the owner's permanent full-time employees, and Indiana attorneys or out-of-state attorneys admitted pro hac vice; separate limits apply to CPAs and relatives.

Sources

www.in.gov
If an installment of real property taxes is completely paid on or before the date 30 days after the due date and the taxpayer is not liable for delinquent property taxes first due and payable in a previous installment for the same parcel, the amount of the penalty is equal to 5% of the amount of delinquent taxes. Otherwise, the amount of the penalty is equal to 10% of the amount of delinquent taxes.

Verified October 24, 2026

www.in.gov
If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals (PTABOA) for review.

Verified October 24, 2026

forms.in.gov
A Certified Tax Representative pursuant to 50 IAC 15-5. c. A permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal. d. An attorney who is a member in good standing of the Indiana bar or a person who is a member in good standing of any other state bar and who has been granted leave by the appropriate court to appear pro hac vice.

Verified October 24, 2026

www.in.gov
Homestead Standard Deduction

Verified October 24, 2026

www.in.gov
The deduction from assessed value may be claimed by an individual who: 1. owns the residence; 2. is buying the residence under contract, recorded in the county recorder’s office, that provides that the individual is to pay the property taxes on the residence; 3. is entitled to occupy the residence as tenant-stockholder of a cooperative housing cooperation; or 4. is a qualifying individual and the residence is owned by a qualifying trust.

Verified October 24, 2026