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                APPLICATION FOR SENIOR CITIZEN                                                                            COUNTY                   TOWNSHIP         YEAR 
                PROPERTY TAX BENEFITS 
                State Form 43708 (R16 / 1-23) 
                Prescribed by the Department of Local Government Finance 
Information contained in this document is CONFIDENTIAL pursuant to IC 6-1.1-35-9. 
INSTRUCTIONS:   To be filed in person or by mail with the county auditor of the county where the property is located. 
Filing Date:    Form must be completed and signed by December 31 and filed with the county auditor or postmarked by the following 
                January 5 of the calendar year in which the property taxes are first due and payable. 
See reverse side for additional instructions and qualifications. 
Type of Benefit Requested (Please check all that apply) 
                              ☐ Over 65 Deduction from Assessed Valuation                               ☐ Over 65 Circuit Breaker Credit
Name of Applicant (owner or contract buyer)             Telephone Number                                Email Address
                                                        (          )
Is Applicant the Sole Legal or Equitable Owner?         If No, What is His/Her Exact Share or Interest? If Owned with Joint Tenant or Tenant in Common, Indicate with Whom 
☐ Yes                       ☐ No
If Name on Record is Different than Applicant, Indicate Below                                           Do All Joint Tenants or Tenants in Common Reside on the Property? 
                                                                                                                                                 ☐ Yes            ☐ No
Name of Contract Seller                                                                                Has Applicant Owned or Bought the Property Under Recorded Contract for at Least 
                                                                                                       One (1) Year before Claiming Deduction?   ☐ Yes            ☐ No 
Address of Contract Seller (number and street, city, state, and ZIP code)                                                 Is the Property in Question: 
                                                                                                                          ☐ Real Property         ☐ Mobile Home (IC 6-1.1-7) 
Taxing District                                     Key Number / Legal Description                                             Record Number                      Page Number 

Does Applicant Reside on Property?                  Assessed value of the property as of current year assessment date (May not exceed $240,000 for Over 65 Deduction or 
                                                    $199,999 [counting just the homestead site] for the Over 65 Circuit Breaker Credit received before January 1, 2020, and $199,999 [al 
                ☐ Yes       ☐ No                    Indiana real property] for the Over 65 Circuit Breaker Credit initially applied for after December 31, 2019.) See reverse for details. 
Is the Applicant 65 Year of Age or More on December 31 of the Year Prior     Applicant’s Date of Birth (month, day, year) If Filed by a Surviving, Unmarried Spouse, What Was the 
to the Year Taxes are First Due & Payable?            ☐ Yes   ☐ No                                                        Spouse’s Age at the Time of Death? 
Adjusted Gross Income (AGI) of applicant, applicant and spouse, or applicant                            Source of Income                               Amount of Income 
and joint tenants or tenants in common, as applicable (For Over 65 Deduction, AGI may                                                            $ 
not exceed: (1) $30,000 for individuals who filed a single return; (2) $40,000 for individuals 
who filed a joint return; or (3) $40,000 for individuals and all others that share ownership as 
joint tenants or tenants in common. For the Over 65 Circuit Breaker Credit, AGI may not                                                          $ 
exceed: (1) $30,000 for individuals who filed a single return; or (2) $40,000 for individuals who 
filed a joint return with the individual's spouse.) See reverse for details.                                                   TOTAL             $ 
Have You Filed for Any Other Deductions?                                     If Yes, What Deductions? 
                     ☐ Yes                          ☐ No
Have You Filed for Deduction in Any Other County?                            If Yes, What County? 
                     ☐ Yes                          ☐ No
I/We certify under penalty of perjury that the above and foregoing information is true and correct. 
Signature of Applicant                                                                                                    Date (month, day, year) 

Address of Applicant (number and street, city, state, and ZIP code) 

Signature of Authorized Representative                                                                                    Date (month, day, year) 

Address of Authorized Representative (number and street, city, state, and ZIP code) 

Signature of County Auditor                                                                                               Date (month, day, year) 

DISTRIBUTION:  Original – County Auditor;  File-Stamped Copy – Taxpayer 



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                             INSTRUCTIONS AND QUALIFICATIONS 
                                                           
  GENERAL INSTRUCTIONS 
   
  • Applicants must be residents of the State of Indiana. 
     
  • Applications must be filed during the periods specified.  Once the application is in effect, not other filing is necessary 
    unless there is a change in the status of the property or applicant that would affect the deduction. 
  
  • This application may be filed in person or by mail.  If mailed, the mailing must be postmarked before the last day of filing.  
  
  • Any person who willfully makes a false statement of the facts in applying for this deduction is guilty of the crime of perjury 
    and on the conviction thereof will be punished in the manner provided by law. 
  
  • Applicant and any joint tenants or tenants in common must reside on the premises.  Being absent from the property while 
    in a nursing home or hospital will not prevent a person from receiving these benefits. 
  
  • Applicant must have been the owner or contract buyer of the property for at least one year prior to claiming the 
    deduction. The contract must be recorded and provide that the applicant is to pay the property taxes. 
  
  BENEFITS 
   
  • For the Over 65 Deduction, the deduction amount equals the lesser of one-half the assessed value of the property or 
    $14,000. However, where an applicant owns or is buying the property with joint tenants or tenants in common and not all 
    the tenants are at least sixty-five (65) years of age, the deduction is to be reduced by a fraction. The numerator of the 
    fraction is the number of tenants who are not sixty-five (65) years of age, and the denominator is the total number of 
    tenants. This reduction does not apply if the property is owned only by the applicant and the applicant’s spouse. 
     
  • For the Over 65 Circuit Breaker Credit, the deduction equals the tax liability minus the product of tax liability for preceding 
    year multiplied by 1.02. 
  
  ELIGIBILITY 
   
  • For the Over 65 Deduction, Adjusted Gross Income (AGI) for the calendar year preceding by two (2) years the calendar 
    year in which the property taxes are first due and payable may not exceed: (1) $30,000 for individuals who filed a single 
    return; (2) $40,000 for individuals who filed a joint return; or (3) $40,000 for individuals and all others that share 
    ownership as joint tenants or tenants in common. For the Over 65 Circuit Breaker Credit, the Adjusted Gross Income 
    (AGI) for the calendar year preceding by two (2) years the calendar year in which the property taxes are first due and 
    payable may not exceed: (1) $30,000 for individuals who filed a single return; or (2) $40,000 for individuals who filed a 
    joint return with the individual's spouse. 
      
  • To receive the Over 65 Deduction, the applicant can receive no property tax deductions other than the Mortgage 
    Deduction, the Homestead Standard and Supplemental Homestead Deductions, and the Fertilizer Storage Deduction. 
  
  • To receive the Over 65 Deduction, the assessed value of the property must be $240,000 or less. The Over 65 Circuit 
    Breaker Credit is not available for individuals who received the credit before January 1, 2020, if the assessed value of the 
    homestead portion of the property is at least $200,000. The Over 65 Circuit Breaker Credit is not available for individuals 
    who initially apply for the credit after December 31, 2019, if the assessed value of all Indiana real property is at least 
    $200,000. 
  
  • For the Over 65 Deduction, the applicant may be a surviving, un-remarried spouse, at least sixty (60) years of age on or 
    before December 31 of the year preceding the year in which the deduction is claimed, provided the decedent was at 
    least 65 years of age at the time of death. The surviving spouse must otherwise satisfy the eligibility requirements for the 
    deduction. 
 






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