Marion County property tax: rates, exemptions, and how to appeal

Last updated 2026-07-09

How does Marion County property tax work?

Marion County is Indiana's most populated county and home to Indianapolis. It follows Indiana state law, which means your assessed value is supposed to equal 100% of the property's market value-in-use as of January 1 each year ^[1]. That date matters. The assessor locks in value on January 1, mails notices in the spring, and the resulting bill covers that calendar year.

The bill you pay starts as a 'gross tax.' It begins with your assessed value, then several deductions (homestead, mortgage, over-65, and others) knock it down to your 'net assessed value.' That net number gets multiplied by your local tax rate to produce the annual bill. Rates change by township and tax district because each one bundles county, city, school, library, and other levies.

Indiana caps total property taxes at 1% of assessed value for homestead properties, 2% for other residential, and 3% for commercial, under the circuit breaker rules passed in 2008 ^[2]. Exceed the cap and a credit wipes out the excess. Most Marion County homeowners end up paying somewhere between 0.85% and 1.1% of market value after deductions and caps.

Two offices matter most. The Marion County Assessor sets your assessed value. The Marion County Auditor applies deductions and exemptions. They are separate offices, and you may need to deal with both.

What are the current Marion County property tax rates?

There is no single Marion County rate. Every taxing district computes its own, and the county has more than 70 of them, grouped across nine townships: Center, Decatur, Franklin, Lawrence, Perry, Pike, Warren, Washington, and Wayne.

For the 2023 pay 2024 cycle (the most recent data certified by the state), gross rates in Indianapolis-area districts ran roughly from $1.40 to $2.80 per $100 of net assessed value ^[3]. That looks steep. But deductions cut the net assessed value hard before the rate ever touches it.

Here is a simplified comparison across a few illustrative districts using 2023 pay 2024 certified rates:

Township	Approx. gross tax rate (per $100 NAV)
Center (IPS school district)	~$2.65 to $2.80
Warren (MSD Warren)	~$2.15 to $2.40
Lawrence (MSD Lawrence)	~$2.10 to $2.30
Pike (MSD Pike)	~$2.05 to $2.25
Wayne (MSD Wayne)	~$2.00 to $2.20
Perry (Perry township schools)	~$1.90 to $2.10

Those are gross rates ^[3]. After the homestead deduction cuts your net assessed value by up to $48,000 and the 1% circuit breaker cap kicks in, the effective rate on an owner-occupied home drops a lot. Take a home assessed at $250,000 in a Center Township IPS district. Its net assessed value might land near $190,000 to $200,000 after deductions, and the circuit breaker would cap the bill at 1% of assessed value if the gross tax would otherwise cross that line.

The Indiana Department of Local Government Finance (DLGF) posts certified rates for every district on its Gateway portal ^[3]. That is the authoritative source. Pull your specific district before you run any numbers.

What exemptions and deductions reduce your Marion County property tax bill?

Indiana calls most of its breaks 'deductions,' but the effect is the same as an exemption: they lower the assessed value your tax is figured on. Some are automatic once granted. Others need a one-time filing that stays on record or an annual renewal.

Homestead deduction. The big one. For a primary residence, it deducts the lesser of 60% of your assessed value or $48,000 from the gross assessed value, then applies a supplemental 35% deduction to the remaining net value ^[4]. A home assessed at $200,000 drops to roughly $98,800 in taxable value before any other deduction touches it. File once on Form HC10 with the Marion County Auditor. It stays until you move or sell.

Mortgage deduction. Deducts the lesser of 50% of assessed value or $3,000 from net assessed value if the property carries a mortgage ^[4]. Small, but free money.

Over-65 deduction. Homeowners 65 or older, with household adjusted gross income under $30,000 and a property assessed at $240,000 or less, can deduct the lesser of 50% of assessed value or $14,000 ^[4]. File it with the Auditor.

Over-65 circuit breaker credit. This one is separate from the deduction above. It caps property tax at 2% of assessed value for qualifying seniors. Income and property value thresholds apply.

Disabled veterans deduction. Indiana offers deductions from $12,480 up to a full exemption for 100% disabled veterans, with surviving spouses eligible in many cases ^[4]. The Auditor administers these.

Blind or disabled deduction. A $12,480 deduction for homeowners who are blind or have a disability.

Geothermal, solar, and wind deductions. Qualifying renewable energy systems can be deducted at assessed value, shrinking your taxable base.

Most annual deduction deadlines fall on December 31 of the year before the assessment year, though some have their own windows ^[10]. Confirm with the Marion County Auditor's office, since deadlines slide when they land on weekends or holidays ^[5].

Owners in other large counties face the same maze of deductions. The la county property tax and miami dade property taxes guides break down comparable systems worth reading against this one.

When are Marion County property taxes due?

Indiana property taxes are paid in two installments ^[1]. Spring is due May 10. Fall is due November 10.

Installment	Due date
Spring (first half)	May 10
Fall (second half)	November 10

If May 10 or November 10 lands on a weekend or holiday, the deadline moves to the next business day. A 5% penalty hits the day after the due date if the tax is unpaid, and an extra 10% penalty follows after 30 days ^[1]. Interest then runs at 1% per month.

Marion County bills reflect the prior year's assessment. A bill due May 10, 2025, is based on the January 1, 2024, assessed value. That lag is worth understanding. Win a 2024 assessment appeal during 2024, and the refund or credit shows up on your 2025 bills.

Online payment runs through the Marion County Treasurer's official portal. For a wider look at digital payment options across counties, see online tax payment for property.

How do you appeal a Marion County property tax assessment?

Think your assessed value is too high? Indiana gives you a formal appeal path built around Form 130, the Petition for Review of Assessment ^[6]. Here is how it runs in Marion County.

Step 1: Get your notice. The Marion County Assessor mails Form 11 (Notice of Assessment) each spring, usually by around April 30. This starts the clock.

Step 2: File a Form 130. File the Petition for Review of Assessment (Form 130) with the county assessor's office by June 15 of the assessment year, or 45 days after the mailing of Form 11, whichever is later ^[6]. Miss this deadline and your appeal for that year is dead. No extensions. None I am aware of.

Step 3: Gather your evidence. Indiana's standard puts the burden on you to show the assessed value does not equal market value. The strongest evidence is comparable sales: recent arm's-length sales of similar properties near you. Pull at least three to five comps from the county's GIS system or the assessor's searchable database. Photos of condition problems, a recent appraisal, and repair estimates for deferred maintenance all help.

Step 4: County board hearing. The assessor or a staff member reviews your Form 130 and can accept it, negotiate, or deny it. If it does not settle informally, your appeal goes to the Marion County Property Tax Assessment Board of Appeals (PTABOA). You present evidence, the assessor presents theirs, and the board issues a written decision ^[6].

Step 5: Indiana Board of Tax Review. Not happy with the PTABOA decision? You can push it to the Indiana Board of Tax Review (IBTR), a state agency that holds a fresh evidentiary hearing ^[6]. IBTR decisions can then go to the Indiana Tax Court.

The state's guidance puts the burden squarely on you: "The burden of proof is on the taxpayer to demonstrate the current assessed value does not reflect the market value-in-use of the property" ^[6]. That sentence should shape your whole case. Show what the property is actually worth. Do more than argue that the number feels too high.

Contingency firms take 30 to 50% of your first-year savings for work you can do yourself. The TaxFightBack DIY appeal kit walks through building a comp-based case step by step, with Indiana-specific form instructions.

Want to see how other counties structure appeals? hennepin county property tax and collin county property tax are both worth reading if you want to compare procedures.

What evidence actually wins a Marion County property tax appeal?

Comparable sales are the gold standard in Indiana. Both the PTABOA and IBTR treat them as primary evidence of market value. You want sales from the 12 months before January 1 of the assessment year, within a mile or two of your home, from properties close in square footage, age, condition, and features ^[7].

The Marion County Assessor's GIS system lets you search sales by address or parcel, and it costs nothing. Zillow and Realtor.com can fill gaps, but recorded sales beat automated estimates in a hearing every time.

Beyond comps, here is what moves the needle:

• A licensed appraisal from a certified Indiana appraiser, dated inside the relevant assessment year. Appraisals cost money (often $400 to $700 in the Indianapolis market) but carry real weight.
• Photos documenting deferred maintenance, structural issues, water damage, or other condition problems the assessor's record misses.
• Your own purchase price, if you bought within the last 12 to 18 months at arm's length.
• An MLS listing that sat at a price above the assessor's value and never sold, which suggests the market disagrees with the assessor.
• The assessor's own property record card, free from the county website. Errors in square footage, bedroom count, or basement finish are common and can win a reduction on their own.

What flops: emotional arguments about affordability, comparisons to your neighbor's tax bill with no reference to assessed values, and blanket claims that taxes are 'too high.' The board is looking at value, not burden.

For more on building a comp-based evidence file, the evidence and comps resources are a good starting point.

What is the homestead deduction and how do you make sure you have it?

The homestead deduction is the single biggest break most Marion County homeowners have. And an alarming number of people never filed for it, or lost it when a refinance changed the title vesting.

To qualify, the property has to be your primary residence as of January 1 of the assessment year. One homestead per household ^[4]. You file Form HC10 with the Marion County Auditor. It is a one-time filing that stays put until you sell, transfer the property, or stop living there as your main home.

Check whether your parcel currently has the deduction on the Marion County Assessor's online search ^[5]. Look for 'HS' or 'homestead' in the deduction list. If it is missing and you qualify, you can file retroactively for up to six years under Indiana Code 6-1.1-12-37.5 ^[4].

That retroactive window is worth knowing about. Buy a home three years ago, never got told to file the form, and you may be sitting on years of overpaid taxes you can claw back.

A title company, closing attorney, or lender sometimes files this at closing. Sometimes. Do not assume. Look it up yourself.

For how other large jurisdictions handle primary-residence protections, the santa clara property tax guide covers California's Proposition 13 rules.

How does Marion County assess property, and can the assessment go up every year?

Yes, your assessed value can rise every single year, and Indiana sets no cap on how much. Assessors use mass appraisal, grouping similar properties and running valuation models instead of appraising each home one by one. The models pull from sales data over the prior 12 to 24 months, property characteristics from field inspections or building permits, and cost tables published by the state ^[1].

Unlike California's Proposition 13, which limits increases to 2% per year, Indiana has no statutory ceiling on annual assessment increases for existing property. If your neighborhood's sale prices jumped 15% over the prior year, your assessed value can jump a similar amount.

The assessor runs a trending analysis every year and a full reassessment every four years. In practice, annual changes in Marion County usually come from neighborhood-level trending factors applied to the prior year's base value, not a fresh individual appraisal.

This shapes your appeal strategy. If the assessor slapped a blanket 12% trending factor on your township and your home's condition or location does not support that jump, that is an argument for the PTABOA. Ask the assessor's office what trending factor hit your parcel and which neighborhoods it covered.

Building permits can trigger reassessment outside the normal cycle too. Finish a basement, add a garage, or build an addition, and the assessor updates your property record card and raises your assessed value to match the improvement.

How does Marion County compare to Mobile County property tax and other counties?

Marion County, Indiana runs roughly twice the effective property tax burden of Mobile County, Alabama on a comparable home. People compare the two because both are large, economically mixed counties with wide urban and suburban variation.

Mobile County works under Alabama's property tax system, one of the lowest-burden systems in the country. Alabama's constitution caps assessment ratios at 10% of market value for residential property, so a $200,000 home is assessed at just $20,000 for tax purposes ^[8]. Mobile County's millage rates then apply to that $20,000 base. The result is effective tax rates often below 0.5% of market value.

Marion County is a different animal. Indiana assesses at 100% of market value-in-use, then applies deductions. After the homestead deduction on a $200,000 home, effective rates typically land between 0.85% and 1.1% of market value. That is roughly 2x Mobile County's effective burden on a similar home.

Both counties share one thing worth remembering: the appeal process exists and works. Marion County's PTABOA grants reductions in a meaningful share of contested hearings, though exact annual statistics are not published in a format I can verify with precision, so treat that as directional, not exact.

For how large urban counties across the country handle assessment and rates, see nyc property tax and detroit property taxes.

What happens if you don't pay Marion County property taxes?

Missing a payment gets expensive fast. Indiana's penalty structure is fixed by statute ^[1]:

• 5% penalty attaches the day after the due date (May 11 or November 11).
• An additional 10% penalty applies after 30 days of nonpayment.
• 1% per month interest accrues on the unpaid balance after that.

Let taxes go delinquent for more than a year and the county can offer the parcel at a tax sale. Indiana's tax sale statute, IC 6-1.1-24, lets the county treasurer sell a tax lien on your property to a third-party buyer ^[9]. That buyer then has the right to collect the taxes plus interest and fees from you. Fail to redeem the lien within one year of the tax sale, and the buyer can petition for a tax deed, which transfers ownership.

Hardship payment plans are available through the Marion County Treasurer's office. Indiana law allows installment agreements, though the treasurer sets the terms. Call before you miss a payment, not after.

Mortgage escrow accounts should handle all of this automatically. But servicer errors happen. If you own free and clear, or your lender does not escrow, mark the dates and pay on time.

How do you look up your Marion County property tax bill and assessment records?

The Marion County Assessor's office runs a free online property search at assessor.indy.gov ^[5]. Search by address, parcel number, or owner name. The results show:

• Current and prior assessed values
• Property record card (square footage, year built, features)
• Applied deductions
• Ownership history
• Recent sales on the parcel

For tax bill lookups and payment history, the Marion County Treasurer's office runs a separate portal. You will need your parcel number, which starts with the county prefix '49' in Marion County.

Building a comp case for an appeal? The assessor's parcel search also pulls sales data for neighboring parcels, which is the same data the assessor used to set your value. Use it.

For a broader guide to paying taxes online across jurisdictions, online tax payment for property covers the major platforms and county portals.

Key Marion County property tax deadlines at a glance

Miss a deadline in Indiana property tax and you can lose an entire year of appeal rights or years of unclaimed deductions. Here are the dates that matter:

Event	Deadline
Spring tax installment due	May 10
Fall tax installment due	November 10
Appeal filing deadline (Form 130)	June 15, or 45 days after Form 11 mailing, whichever is later [6]
Most deduction filing deadline	December 31 of the preceding year [4]
Homestead deduction retroactive filing window	Up to 6 prior years [4]
Tax sale commencement (delinquent parcels)	Typically October to November, set annually [9]

The June 15 appeal deadline trips people up more than any other. Your Form 11 (assessment notice) may show up in April. You get from that date or June 15, whichever gives you more time. If the assessor mails Form 11 late, the 45-day clock from the actual mailing date can run past June 15 and buy you more time. Document when you actually received the notice.

Never got a Form 11? Indiana law still lets you appeal based on the tax bill itself, but the window shrinks to 45 days from the statement mailing date. Check the Marion County Assessor's website or call their office if you are not sure when notices went out.

The TaxFightBack appeal kit includes a deadline tracker and Indiana-specific Form 130 instructions so you do not blow the window while you assemble your evidence.

Frequently asked questions

What is the Marion County property tax rate for 2024?

There is no single rate. Marion County has over 70 tax districts. For the 2023 pay 2024 cycle, gross rates ran from roughly $1.40 to $2.80 per $100 of net assessed value depending on your township and school district. Look up your specific district on the Indiana DLGF Gateway portal using your parcel number. After homestead deductions and circuit breaker caps, effective rates for most owner-occupied homes land between 0.85% and 1.1% of market value.

How do I file for the homestead exemption in Marion County?

File Form HC10 (Claim for Homestead Property Tax Standard/Supplemental Deduction) with the Marion County Auditor's office. You can file in person, by mail, or through some online portals. The property has to be your primary residence as of January 1 of the assessment year. File once and it stays until you sell or move. Check whether it is already on your parcel at the Marion County Assessor's online search at assessor.indy.gov.

What is the deadline to appeal my Marion County property tax assessment?

June 15 of the assessment year, or 45 days after the mailing of your Form 11 (Notice of Assessment), whichever is later. You file Form 130 (Petition for Review of Assessment) with the Marion County Assessor's office by that date. Miss it and you forfeit your appeal rights for that year. If you never received a Form 11, you may still appeal within 45 days of your tax bill.

Can I appeal my Marion County property tax assessment myself without an attorney?

Yes. Indiana's PTABOA hearings are built for self-represented homeowners. You file Form 130, gather comparable sales and condition evidence, and present your case at a scheduled hearing. No attorney is required at the county level. Most successful residential appeals turn on three to five recent comparable sales showing the assessed value exceeds market value. An attorney or consultant can help at the Indiana Board of Tax Review level, but is not mandatory there either.

How much can my Marion County assessment increase in one year?

Indiana sets no statutory cap on annual assessment increases for existing property. The assessor applies trending factors based on recent neighborhood sales. If your area saw 15% price growth, your assessed value could climb a similar amount. This differs from states like California, where increases are capped at 2% per year. If you believe the trending factor overstates your home's actual value change, that is a valid basis for a Form 130 appeal.

What happens if I miss a Marion County property tax payment?

A 5% penalty attaches the day after the due date. An additional 10% penalty applies 30 days later. Interest of 1% per month accrues after that. If taxes stay delinquent for more than a year, your parcel can be listed in Indiana's tax sale under IC 6-1.1-24, where a third party can buy a lien on your property. Failure to redeem within one year of the tax sale can cost you the property. Contact the Marion County Treasurer before missing a payment to ask about installment plans.

How do I find my Marion County parcel number and property record card?

Go to assessor.indy.gov and search by address or owner name. Your parcel number starts with '49' (Marion County's state prefix). The property record card on that site shows your assessed value, square footage, features the assessor has on file, and applied deductions. Review it for errors in square footage, finished basement area, or room counts, because those mistakes directly inflate your assessed value and are the easiest wins in an appeal.

Does Marion County offer senior property tax relief?

Yes. Indiana's over-65 deduction cuts assessed value by the lesser of 50% or $14,000 for homeowners 65 or older with household adjusted gross income under $30,000 and an assessed value at or below $240,000. A separate over-65 circuit breaker credit caps taxes at 2% of assessed value for qualifying seniors. Both are administered by the Marion County Auditor's office and require a one-time filing. Income and value limits are set by state statute under IC 6-1.1-12.

What is the Indiana property tax circuit breaker and does it apply in Marion County?

The circuit breaker, enacted in 2008 under Indiana's Article 10 amendment, caps total property taxes at 1% of assessed value for homestead properties, 2% for other residential, and 3% for commercial property. It applies statewide, including Marion County. If your gross tax bill crosses these caps, the excess shows up as a credit on your bill. The credit does not erase the taxes; it shifts the burden to other taxpayers and can cut local revenue.

How does Marion County property tax compare to Mobile County, Alabama?

Mobile County, Alabama taxes residential property at 10% of market value under Alabama's constitutional cap, giving effective rates often below 0.5% of market value. Marion County, Indiana assesses at 100% of market value-in-use, with deductions cutting the taxable base. After the homestead deduction, Marion County effective rates typically run 0.85 to 1.1% of market value, roughly twice Mobile County's effective burden on a comparable home. Both counties allow formal appeals through their review boards.

Can I get a refund if my Marion County appeal reduces my assessment?

Yes. If your appeal is granted and lowers your assessed value for a year you already paid taxes on, Indiana law requires the county to issue a refund or credit for the overpayment. The refund runs through the Marion County Auditor's office. Processing times vary but usually run 60 to 120 days after a final decision. If the reduction covers a prior year, interest may apply on the refund depending on how long it took to resolve.

What are Indiana's rules for commercial property tax appeals in Marion County?

Commercial properties follow the same Form 130, PTABOA, then IBTR appeal ladder as residential, but the evidence standards are tougher. The assessor typically uses income approach valuation (capitalized net operating income) for income-producing properties. To counter that, you need your actual rent rolls, vacancy rates, operating expenses, and a defensible cap rate from market data. The 3% circuit breaker cap applies to commercial, and deductions are largely absent compared to residential.

How do I know if my Marion County property is assessed fairly?

Pull three to five recent sales of similar homes in your neighborhood from the Marion County Assessor's parcel search. If those sales cluster below your assessed value, you have a reasonable case for appeal. Also check your property record card for errors. Indiana's assessment is supposed to equal market value-in-use as of January 1, so your purchase price (if recent and arm's-length) is strong evidence too. If your assessed value tops your likely sale price, appeal.

Sources

1. Indiana Department of Local Government Finance, Property Tax Overview: Indiana assesses property at 100% of market value-in-use as of January 1; spring installment due May 10, fall installment due November 10; penalty schedule for nonpayment
2. Indiana General Assembly, Indiana Code 6-1.1-20.6 (Property Tax Circuit Breaker): Indiana caps property taxes at 1% of assessed value for homestead, 2% for other residential, and 3% for commercial properties under the circuit breaker
3. Indiana DLGF Gateway, Certified Tax Rates by District: Marion County's certified gross tax rates for 2023 pay 2024 ranged across 70+ districts depending on township and school district
4. Indiana General Assembly, Indiana Code 6-1.1-12 (Property Tax Deductions): Homestead deduction caps at lesser of 60% of assessed value or $48,000; supplemental 35% deduction applies to remainder; over-65 deduction, mortgage deduction, and disabled veteran deductions all defined here; retroactive homestead filing allowed up to six years
5. Marion County Assessor, Online Property Search: Marion County Assessor provides free online parcel search showing assessed values, property record cards, deductions, and sales history
6. Indiana Board of Tax Review, Property Tax Appeal Guide (Form 130 Instructions): Appeal deadline is June 15 or 45 days after Form 11 mailing; Form 130 filed with county assessor; burden of proof is on taxpayer; PTABOA hears county-level appeals; IBTR hears escalated appeals
7. Indiana Board of Tax Review, Rules for Assessment Appeals (52 IAC 3): Comparable sales from the 12 months before January 1 of the assessment year are accepted as primary evidence of market value in Indiana appeals
8. Alabama Department of Revenue, Property Tax Division: Alabama's constitution caps residential property assessment at 10% of market value, producing effective tax rates well below those of Indiana for comparable homes
9. Indiana General Assembly, Indiana Code 6-1.1-24 (Tax Sales): Delinquent Marion County parcels can be offered at tax sale; third-party lien buyers have rights to collect; property owners have one year to redeem before tax deed proceedings begin
10. Marion County Auditor's Office, Deductions and Exemptions: Marion County Auditor administers homestead deduction filings, over-65 deductions, mortgage deductions, and veteran deductions; deduction filing deadline is December 31