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Indiana Heritage Barn Tax Deduction

Indiana has a tax deduction for heritage barns. Did you know this? If not, read on. And spread the word!


If you are the owner of an old barn and you have not yet filed for the Heritage Barn Tax Deduction, you may be eligible for some property tax savings. And be sure to spread the word to others in your county. You may want to look into this benefit before the end of the year.


The Indiana State Legislature passed Indiana Code 6-1.1-12-26.2 in 2014, becoming effective with assessments after that time. The Indiana Barn Foundation and Indiana Landmarks were leaders in pursuing this legislation intended to encourage barn owners to maintain and repair their old barns. Yet, many barn owners have not taken advantage of this tax deduction, no doubt because existence of the deduction is not well known.


To find out if your barn is eligible, start in your County Assessor’s office. Staff can look up your property assessments and determine if your barn is assessed as a “heritage barn” meaning it:

(A) was constructed before 1950; (B) retains sufficient integrity of design, materials and construction to clearly identify the building as a barn; and (C) is a mortise and tenon barn. (A mortise and tenon barn is a barn built using heavy wooden timbers, joined together with wood-pegged mortise and tenon joinery, that form an exposed structural frame.) This does not mean that nails can not be present in the barn construction.


The Assessor’s office will give you an application form you must fill out, State Form 55706 (R/6-16). Upon verification from the Assessor’s Office, the form is then taken to the Auditor’s Office. The County Auditor makes the final determination. An online form can also be accessed here.


The application must be completed and signed on or before December 31 of the year for which the deduction is sought and filed or postmarked on or before January 5 of the following year.

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