Property Tax in Adams County, Indiana

How the bill is built

Indiana calculates property tax in a very different way from most states. Start with your home's gross assessed value (AV), subtract the $48,000 Homestead Standard Deduction, then subtract 40% of what's left as the Supplemental Homestead Deduction. What remains is your net AV, and that is multiplied by your tax district's combined rate (per $100 AV). The result is then capped at 1% of your gross AV under Indiana's circuit breaker — meaning most homesteads in high-rate districts effectively pay 1% flat.

Important for 2026: Under Senate Enrolled Act 1 (2025), every homestead also receives a new Supplemental Homestead Credit equal to 10% of your tax liability, up to $300 per year. This is applied automatically — no form required — starting with bills due in 2026.

Adams County rate breakdown (per $100 AV, Decatur district)

Taxing entity	Rate
Decatur City — Root Township combined rate (per $100 AV)	3.0963
Combined total	3.0963

Data record updated April 25, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Adams County Assessor. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Adams County, on the Indiana–Ohio border in the northeastern quadrant of the state, is best known for its large and visible Amish and Swiss-Mennonite communities — particularly around Berne, founded in 1852 by Swiss Mennonite immigrants and still home to the Berne Confederation, one of the oldest continuous Mennonite congregations in North America.

Note: The county seat of Decatur sits on the St. Marys River. The Decatur City–Root Township district has a 2026 certified gross rate of $3.0963 per $100 of assessed value, well above the Indiana average — but Indiana's 1% homestead circuit breaker caps most owner-occupied bills regardless of the gross rate.

Note: Adams County's economy is dominated by agriculture and small manufacturing, with CTB Inc. (poultry equipment) and Pretzels Inc. (the Berne pretzel maker) among the largest local employers. The Amish presence supports a small but durable tourism economy around buggy rides, quilt shops, and the Swiss Heritage Days festival in Berne each July.

Deductions and credits for 2026

Homestead Standard + Supplemental Deductions

Indiana's two-part homestead deduction is the single most valuable tax reduction available to homeowners. For 2026, the Standard Deduction is $48,000 off your gross AV, and the Supplemental Deduction is 40% of what remains after the Standard is applied. Together these typically shield about 65% of a typical home's AV from taxation before any rate is even applied.

File Form HC10 (Homestead Property Tax Deduction) with the Adams County Assessor by December 31 of the year preceding the tax year. Many closings handle this automatically — verify on your next tax bill that "Homestead Standard Deduction" appears as a line item.

Phase-in schedule: Under SEA 1, the Standard Deduction drops to $40,000 in 2027 and phases out entirely by 2030, while the Supplemental percentage rises from 40% (2026) to 66.7% by 2031. The net effect is roughly revenue-neutral for most homeowners — just a different calculation path.

The 1% Circuit Breaker Cap

Indiana's constitution caps homestead property tax at 1% of gross assessed value. If your calculated tax would exceed that amount (which is common in high-rate districts like Hammond, Gary, and South Bend), the bill is reduced to the cap. Non-homestead residential property is capped at 2%, and commercial at 3%.

Supplemental Homestead Credit (new in 2026)

Under SEA 1, qualifying homesteads receive a credit equal to the lesser of 10% of your tax liability or $300. This is applied automatically to your bill — no application needed.

Over 65 Credit

Replacing the old Over 65 Deduction, this new credit provides up to $150 directly off your tax bill. Income limit is $60,000 single / $70,000 joint. File Form 43708 with your county auditor by January 15 of the tax year.

100% Disabled Veteran Exemption

Veterans with a 100% service-connected disability qualify for a full exemption on their primary residence. Partial disability deductions vary by rating.

Appealing your assessment

If you believe Decatur-area assessed values on your property are too high, you can file Form 130 (Taxpayer's Notice to Initiate an Appeal) with your township assessor within 45 days of receiving your Form 11 assessment notice, which typically arrives in the spring. Most appeals are resolved informally with the assessor; unresolved disputes go to the county Property Tax Assessment Board of Appeals (PTABOA).

Cities and towns in Adams County

This guide lists 4 selected communities in or associated with Adams County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Adams County is subject to Adams County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Decatur County seat	city	9,405
Berne	city	3,870
Geneva	town	1,190
Monroe	town	690

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Decatur. Other cities in Adams County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Adams County Assessor before relying on any estimate.

Frequently asked questions

How does the Indiana 1% circuit breaker cap actually work?

Indiana's constitution caps homestead property tax at 1% of your gross assessed value. If your calculated tax (after deductions) would exceed 1% of gross AV, the excess is automatically "forgiven" — you never pay more than 1%. In Lake, Marion, and St. Joseph counties, a large share of homesteads hit this cap.

Do I have to apply for the Supplemental Homestead Credit?

No. If your property already has the Homestead Standard Deduction on file, the Supplemental Homestead Credit is applied automatically starting with your 2026 bill. Check that it appears on your bill under "Credits."

When does my homestead deduction need to be filed by?

File Form HC10 with your county auditor by December 31 of the assessment year. Many real-estate closings handle this paperwork — verify on your first full-year tax bill that the deduction appears.

About Adams County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Berne, Indiana — population 3,900 — is home to a 1/3-scale replica of Bern, Switzerland's 200-foot Zytglogge clock tower, completed in 2010 in the town center. It's one of the largest town-replica monuments in the rural United States and is fully functional, with hourly chimes and a glockenspiel performance at noon.

Hometown hero

Gene Stratton-Porter

The naturalist, novelist, and photographer (1863–1924) was born in Wabash County but did much of her early writing and nature work in Adams County's Limberlost Swamp. Her novels "Freckles" (1904) and "A Girl of the Limberlost" (1909) — set in the Limberlost — were among the best-selling American novels of the early 20th century.

Biggest annual event

Swiss Days Festival (Berne)

Held annually the last weekend of July since 1968, Swiss Days celebrates Berne's Swiss-Mennonite heritage with alphorn performances, yodeling competitions, traditional Schwingen wrestling demonstrations, Swiss food, and a parade through the Zytglogge clock tower square. Draws roughly 60,000 visitors over three days.

Property Tax in Adams County