As part of the Tax Deduction Series, Marshall County Auditor Angie Birchmeier would like to remind taxpayers of the requirements for those citizens who are Blind or Disabled. 

Indiana State Code 6-1.1-12-11, 12 has the requirements necessary to qualify for the Blind or Disabled deductions on tax liability.  The applicant must be blind or disabled, per IC 12-7-2-21(1) and the property in which they reside must be principally owned and occupied by the individual.  The applicant may also be buying on a recorded contract to qualify.

The applicant’s taxable gross income cannot exceed $17,000 in the year prior to applying for the deduction and the maximum amount of deduction that will be applied to the tax liability is $12,480.

Proof of blindness must be confirmed by the records of the Division of Family Resources or the Division of Disability and Rehabilitative Services.  Another option is to have a written statement of a physician who is licensed by the State of Indiana and skilled in the diseases of the eye or of a licensed optometrist. 

Proof of disability must also be confirmed by proof that the applicant is eligible to receive disability benefits under the federal Social Security Act.  If an applicant is not covered by the Social Security Act, then a physician under the same standards as used by the Social Security Administration must confirm the disability.

In Indiana, all counties take a snapshot of the county as of January 1 of each year for the following year’s tax cycle.  Due to billing a year in arrears, if the property transfers to another party, the deductions may still be applicable until the next assessment takes place.

The application for the Blind or Disabled deduction must be completed by December 31st before the year the taxpayer wishes to claim the deduction.  The deduction paperwork must be filed with the Auditor’s office.  

The Marshall County Building is open to the public from 8:00 am to 4:00 pm Monday through Friday. 

Residents are welcome to call us at 574-935-8555 with any questions or concerns.