Wayne County Auditor's Office Rehabilitation Deduction

Auditor's Office

County Auditor: Kimberly Walton
Located on the east end of the west wing
on the second floor of the Wayne County Annex Building
Open Monday 8:30 AM - 5:00 PM and
Tuesday through Friday 8:30 AM - 4:30 PM
(765) 973-9317
FAX: (765) 973-9339
kwalton@co.wayne.in.us


Rehabilitation Deduction

From Property Tax under IC 6-1.1-12-18
Residential Only

REQUIREMENTS
To qualify for the rehabilitation deduction provided by Indiana Code 6-1.1-12-18:

  • The assessor must have increased the assessed valuation of the residential property as a direct result of the rehabilitation
  • The property must be a residential dwelling
  • The assessed valuation of the improvements on the property must not have exceeded $6,000 before the rehabilitation. (Different dollar amounts apply to multi-family units; see 1C 6-1.1-12-18(d)
  • The rehabilitation did not increase the floor area of the dwelling (unless the increase was necessary to comply with the applicable building code or local zoning ordinance)

DEFINITION OF "REHABILITATION"


For the purposes of this deduction, "rehabilitation" means:
  • Repairs
  • Replacements
  • Improvements intended to increase livability, utility, safety or value

EXAMPLES


Examples of rehabilitation projects that may qualify for this deduction include:
  • First time installation of heat or air conditioning
  • Finishing a basement or attic
  • Decks, porches and patios

Please note: No project will qualify unless the assessor has in fact increased your assessment to reflect the assessed value of the project. Unreflected improvements and standard maintenance will not qualify.

FILING
Applications for this deduction (Form 322) must be filed with the county auditor by May 10th of the year in which this addition to assessed valuation is made.

DETAILS
Refer to Indiana Code 6-1. 1-12-18, 19,20,21 & 25.5 for details on amount of deduction, additional qualifications, and complete filing procedures.