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Kosciusko County, Indiana

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100 W Center St
Warsaw, IN 46580
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Deductions and Exemptions

Several deductions are available for property owners to apply for to reduce payable taxes.  The following list identifies some of those deductions and filing deadlines.  If you think you might qualify for any of the exemptions or deductions, you may contact the Auditor's Office at 574-265-2617 for further information.  Please feel free to contact our office if you have any questions on filling out the forms.   

Homestead Credit 

Property must be in owner's name and be the principle place of residence as of December 31st. Deduction must be filed by December 31st. This is a one time filing unless status changes.  The Auditor is to be notified within sixty (60) days of any change.  The Standard Deduction reduces the value by $45,000 OR 1/2 of the value if the value is less than $90,000 with an additional percentage taken off the net tax. The Homestead Deduction requires the last 5 digits of social security numbers and the last 5 digits of driver's license or state ID's.  If your property is in a trust, we will need a copy of your trust paperwork along with the form.  Click here for the deducton.

Mortgage or Recorded Contract

If you have a recorded mortgage or contract by December 31, the filing deadline for the deduction is December 31st.  This is a one time filing except when the mortgage has been re-financed or the contract has been paid off.  The deduction is either $3,000 off the value, the balance of the mortgage on the assessment date, or 1/2  of the value of the property for that year.  If your property is in a trust, we will need a copy of your trust paperwork along with the form.  Click here for the deduction.

Age 65 Deduction

If you are 65 or older before December 31st, your adjusted gross income on your Federal Income Tax Return is less than $25,000, receiving a homestead for the previous year and the value of real property is less than $200,000.00, you may apply by December 31st for an age deduction.  You must bring a copy of your Federal Income Tax return when applying.  Deductions for mobile homes not assessed as real property must be filed by March 31st.  The adjusted gross income includes EVERYONE holding title on the property and they have to be living on the property UNLESS the person filing has a life estate.  Gross value is reduced by $12,480.  Click here for the deduction.

Over 65 Circuit Breaker Credit

If you are 65 or older before December 31st and your adjusted gross income on your Federal Income Tax Return is less than $30,000 for single and $40,000 for married couples with a value for the real property less than $160,000 you may apply by December 31st for this credit.  You must bring a copy of your Federal Income Tax return when applying.  Deductions for mobile homes not assessed as real property must be filed by March 31st.  Applicants must reside on property.  Click here for the deduction.

Disabled Veteran

An individual who served in the Military forces who received an honorable discharge and is at least 10% disabled may qualify for this deduction. To be filed by December 31st for real property, by March 31st for personal property.  The disability must be evidenced by a pension certificate, pension check or award stating the disability.  There are no income or value limitations for a partially disabled Veteran deduction.  For a totally disabled Veteran's deduction the value of all tangible property cannot exceed $200,000. To obtain the pension certificate you may call your local Veterans Affairs Office or contact the State Veteran's Administration. If your property is in a trust, we will need a copy of your trust paperwork along with the form.   Click here for the deduction.

Blind or Disabled Deduction 

A blind or disabled person may receive $12,480 deduction off the value of their property used and occupied as his or her primary residence, if his or her taxable gross income is less than $17,000 in the preceding year.  If the property is owned as of December 31, the deduction must be filed by December 31st.  It must be accompanied by your social security award statement or a written statement from a physician licensed in the State of Indiana stating the disability.  If your property is in a trust, we will need a copy of your trust paperwork along with the form.  Click here for the deduction.

SOLAR ENERGY, WIND POWER, GEO-THERMAL AND HYDROELECTRIC

The Township Assessor must have assessed the device.  Geothermal & Hydroelectric devices must have been installed after 12/31/1981 and be accompanied by proof of certification of qualification by the State Department of Environmental Management.  File one time.  Click here for the deduction.

APPLICATION FOR PROPERTY TAX EXEMPTION

This application must be filed on or before April 1 of the assessment year and must be re-filed every even year unless the exempt property is owned, occupied and used for educational, literary, scientific, religious, or charitable purposes an continues to meet the requirements. Click here for the deduction.