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Exemptions

The Noble County Auditor's Office is pleased to make the following information about exemptions and qualifications available online.

  • Only one homestead is allowed per married couple.

  • The property for which you are filing the homestead MUST be your primary residence.

  • You must own the property or be buying under a recorded contract or have a vested interest such as a trust, etc.

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  • All claims for deduction must be filed with the county auditor and accompanied by Proof of Certification of qualifying improvements obtained from the State Chemist.  Direct written request for Proof of Certification along with drawings illustrating improvements complete with dimensions, height and thickness of walls, materials, tank locations contents and capacities, in addition to documents to verify work done, i.e., statements and bills from contractors, builders and suppliers, to:  Office of Indiana State Chemist, Purdue University, 1154 Biochemistry Building, West Lafayette, IN  47907-1154.

  • Filing date must be filed prior to May 10th of the year preceding the year the deduction will first be applied.

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  • The applicant must be a resident of Indiana

  • The balance of the mortgage must be at least $3,000.00 and be an active account.

  • If buying on contract, it must state in the contract that you are making payments to the contract holder and responsible for the taxes.

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  • For the over 65 Deduction, Adjusted Gross Income (AGI) of the applicant and the applicant's spouse or the applicant and all joint tenants or tenants in common with whom the applicant owns or is buying the property cannot exceed $25,000 in the preceding year.  For the over 65 Circuit Breaker Credit, the Adjusted Gross Income (AGI) limits are $30,000 for individuals and $40,000 for married couples.

  • 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 $182,430 or less.  The Over 65 Circuit Breaker Credit is NOT available if the assessed value of the Homestead portion of the property is at least $150,000.

  • 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 31st 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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  • Must be service related

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Contact us for needed documentation.

  • Available only for a mortise and tenon barn that on the assessment date was constructed before 1950 and retains sufficient integrity of design, materials, and construction to clearly identify the building as a barn.

  • Applicant must own or be buying the property under a contract that meets the criteria of IC 6-1. 1-12-26.2(a)(3)(B) and complete and sign the application on or before December 31 and file on or before the following January 5.

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  • Applicants must be residents of the State of Indiana and provide proof of blindness or disability, as applicable.

  • Applications must be filed during the period specified.  Once the application is in effect, no other filing is necessary unless there is a change in the status of the property of 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.

  • Maximum deduction is $12,480.

  • The applicant's taxable gross income in the preceding calendar year cannot exceed $17,000.

  • As proof of blindness, the applicant may provide the Auditor of the County where the property is located with proof of blindness supported by the records of the Division of Family Resources or the Division of Disability and Rehabilitative Services, or a written statement of a licensed optometrist or a physician who is licensed by this State and skilled in the diseases of the eye.

  • As proof of disability, the applicant may provide the Auditor of the County where the property is located with a Federal Social Security Statement of Disability.  An individual with a disability not covered under the Federal Social Security Act shall be examined by a physician and the individual's status as an individual with a disability determined by using the same standards as used by the Social Security Administration.

  • For purposes of this deduction, "Blind" has the same meaning as the definition under IC 12-7-2-21(1) and "Individual with a disability" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than twelve (12) months.

 

Homestead

Exemption

Mortgage 

Exemption

Over 65 Age

Deduction

Veterans

Deduction

Blind/Disabled

Exemption

Heritage Barn

Geothermal

and Solar

Fertilizer and 

Pesticide Storage Improvements

  • STATEMENT FOR DEDUCTION OF ASSESSED VALUATION (Attributed to Solar Energy System/Wind, Geothermal or Hydroelectric Power Device)

  • All claims for a deduction filed on a pursuant or hydroelectric system or device must be accompanied by proof of certification of qualification by the Department of Environmental Management pursuant to IC 6-1.1-12-35.  File dates: (1) Real Property: Must be completed and dated by December 31 of the year for which the person wishes to obtain the deduction and filed on or before January 5 of the following calendar year.  (2) Mobile/Manufactured Home assessed under IC 6-1.1-7: Must be completed, dated, and filed during the twelve (12) months before March 31 of the year the deduction is to be effective.  All claims for a deduction filed on a geothermal or hydroelectric system or device must be accompanied by proof of certification of qualification by the Department of Environmental Management pursuant to IC 6-1.1-12.35.

  • All claims for a deduction filed on a solar energy system or device must be accompanied by suffficient proof of the owner's out-of-pocket expenditures in order to determine deduction amount.  

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(260) 636-2672

The preceding descriptions of exemptions and qualifications have been shortened. If you have further questions concerning your eligibility or the required documentation, please feel free to contact the Noble County Auditor's office and we will be glad to assist you.

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