Sell Inherited Property in Indiana

The practical first step is to identify how the Indiana property was titled on the deed, because that determines whether the sale path starts with survivorship documents, transfer-on-death paperwork, a trust, a passage-of-title affidavit, or probate.

• Indiana has no state inheritance tax and no state estate tax for deaths after December 31, 2012. Selling inherited property creates no state-level death tax, and only very large estates may face federal estate tax.
• A childless second or subsequent spouse can be limited to 25 percent of the net real property. When the person who died left children from a prior relationship and the surviving spouse never had children with them, Indiana limits that spouse’s share of the real estate to 25 percent of its value after liens, and the deceased’s children or their descendants take the remaining real-property interest under Indiana descent rules (Ind. Code 29-1-2-1).
• Indiana’s small estate affidavit does not transfer real estate. It covers personal property up to $100,000 for deaths after June 30, 2022. The tool used to document the passage of real estate title without a full probate is the separate passage-of-title affidavit.
• The passage-of-title affidavit can document the passage of title to heirs or devisees without opening a full estate, generally after 7 months from death and before a personal representative is appointed, with no dollar cap, if the statutory conditions and the title company’s requirements are met (Ind. Code 29-1-7-23).
• Indiana recognizes transfer-on-death deeds for real estate when they are properly signed and recorded before death, under one of the broader transfer-on-death frameworks in the country (Ind. Code 32-17-14).
• Indiana probate is supervised unless the estate qualifies for unsupervised administration through the will, the required consents, and the statutory conditions.

Whether inherited property in Indiana needs probate depends on how title was held. Property held in joint tenancy with right of survivorship, as tenancy by the entirety between spouses, through a recorded transfer-on-death deed, or in a trust generally passes outside probate. Property titled in the deceased owner’s name alone usually needs probate, or one of the alternatives below, before title is clear enough to sell.

• Sole ownership: Usually needs probate or a title-clearing alternative. The property passes by will or by intestacy, and the chain of title has to be documented before a sale.
• Joint tenancy with right of survivorship (Ind. Code 32-17-2): Generally bypasses probate. The surviving joint owner takes by operation of law.
• Tenancy by the entirety (Ind. Code 32-17-3): Generally bypasses probate. This is Indiana’s married-couple survivorship form of ownership, and it also shields the property from the individual debts of one spouse.
• Transfer-on-death deed or beneficiary form (Ind. Code 32-17-14): Bypasses probate if it was properly signed and recorded before death. The named beneficiary takes at death.
• Trust: Bypasses probate. The trustee handles the sale or transfer under the trust terms.
• Tenancy in common: The deceased owner’s fractional share usually needs probate or a title-clearing alternative; the other owners keep their shares.
• Life estate or remainder interest: Depends on which interest the deceased held. A life estate generally ends at death; a remainder interest passes to whoever holds it.

Important: The basic probate answer and the title-company answer are not always the same. Even when a property bypasses probate, a title company may still ask for a death certificate, a recorded survivorship or beneficiary affidavit, payoff and lien information, or other proof before it will insure a sale. The title company is the practical gatekeeper.

A note on the slayer rule: a joint owner who feloniously and intentionally kills the other owner is disqualified from taking the property by survivorship (Ind. Code 29-1-2-12.1).

Indiana is a separate-property (common law) state, not a community property state, and it has no state estate tax and no state inheritance tax for deaths after December 31, 2012. Its most distinctive feature for inherited real estate is a rule that surprises blended families: a surviving second or subsequent spouse who never had children with the person who died, where that person left children from a prior relationship, is limited to 25 percent of the net real property. The sections below work through how title, probate, the spouse’s rights, taxes, and a sale fit together in Indiana.

Indiana has three mechanics that set it apart from most states for inherited real estate: a 25 percent real-property share rule for certain second spouses, a passage-of-title affidavit that can document inherited real estate passing to the heirs without a full estate, and a transfer-on-death statute that covers real and personal property in one framework.

What Is Indiana’s 25 Percent Second-Spouse Rule for Inherited Real Estate?

Indiana’s 25 percent second-spouse rule limits a childless second or subsequent spouse to 25 percent of the net real property when the person who died left children or descendants from a prior relationship (Ind. Code 29-1-2-1). Three things must all be true: the surviving spouse is a second or subsequent spouse, that spouse never had children with the person who died, and the person who died is survived by a child or descendant from a prior relationship. Net real property means the real estate value after liens and encumbrances.

In that situation, the spouse takes 25 percent of the net real property, and the deceased’s children or their descendants take the remaining real-property interest under Indiana descent rules, with ownership vesting in them at death. For personal property, that same spouse still takes the standard one-half share. This intestate rule has a parallel but narrower version when there is a will and the spouse elects against it, covered in the surviving-spouse section below. The exact outcome depends on the estate’s assets, the liens, how title was held, and the probate filings. In a blended family, the deceased’s children can end up owning most of the house immediately, which can put the surviving spouse and the children on opposite sides of a sale decision.

Can Indiana Real Estate Pass Without Probate Through a Passage-of-Title Affidavit?

Yes, in many cases. A passage-of-title affidavit is a recorded affidavit that establishes prima facie evidence that real estate title passed to heirs or devisees (Ind. Code 29-1-7-23). It can document the passage of title without opening a full estate, generally after 7 months from death and before any personal representative has been appointed, and it carries no dollar cap. It is a different tool from the small estate affidavit, which cannot be used for real estate at all.

What the affidavit does and does not do matters. It documents and records how title passed; it does not by itself guarantee a clean, sale-ready title. The passage of real property is still subject to a personal representative’s authority if an estate is opened, to the surviving spouse’s election, and to administration expenses, creditor claims, and allowances. A title company may still require probate, a court order, heirship documentation, payoff information, or counsel involvement depending on the facts. The affidavit is a real and useful path for many estates whose main asset is a house, but it is best treated as a strong starting point for clearing title rather than an automatic finish line.

Does Indiana Allow Transfer-on-Death Deeds for Real Estate?

Yes. Indiana allows transfer-on-death deeds for real estate, under a Transfer on Death Property Act that is unusually comprehensive because it covers real property and both intangible and tangible personal property in a single framework (Ind. Code 32-17-14). To work, the deed must be in proper form, name the beneficiary, state that the transfer happens at the owner’s death, and be recorded before the owner dies. After death, the beneficiary documents the transfer through a beneficiary affidavit filed with the county auditor and then recorded. The details of what the framework does and does not cover are addressed in the title and legislative sections below.

How a property is titled controls whether it passes through probate and who has authority to sign the deed when it is time to sell. Sole ownership usually requires probate or a title-clearing alternative, while survivorship forms, a recorded transfer-on-death deed, and trust ownership generally pass outside probate. The table below summarizes how each form behaves at death and the practical issue it raises for a sale.

Indiana’s transfer-on-death framework allows a direct beneficiary form without a two-deed structure, and it includes anti-lapse rules when a beneficiary who is the owner’s descendant dies first. It does not cover property already held in joint tenancy or tenancy by the entirety, remainder interests after a life estate, trust property, powers of appointment, or life insurance and retirement accounts. For how joint ownership and probate work in general, see our guide to probate and inherited real estate.

When someone dies without a will in Indiana, the surviving spouse’s standard share is one-half of the net estate when there are descendants, three-fourths when there are no descendants but a parent survives, and all of it when there is neither (Ind. Code 29-1-2-1). Indiana does not add a separate base-dollar amount on top of the spouse’s percentage. The exception that reshapes blended-family estates is the second-spouse rule: a childless second or subsequent spouse, where the person who died left children from a prior relationship, takes only 25 percent of the net real property after liens, while still taking the standard one-half of the personal property, and the deceased’s children or their descendants take the remaining real-property interest.

Worked example: the second-spouse rule.

Suppose someone dies without a will in Indianapolis owning a home worth $400,000 with a $100,000 mortgage, plus $200,000 in bank accounts. They have two children from a first marriage and are survived by a second spouse, with no children from the second marriage.

• Net real property: $400,000 minus the $100,000 mortgage equals $300,000.
• The second spouse’s real-property share: 25 percent of $300,000, which is $75,000. The two children take the remaining $225,000 of net real-property value, and ownership of the home vests in them at death.
• The second spouse’s personal-property share: one-half of $200,000, which is $100,000. The two children split the other $100,000.

This is illustrative. The exact outcome depends on the estate’s assets, the liens, how title was held, and the probate filings.

The table below shows the standard shares and the second-spouse exception side by side.

Several Indiana rules sit on top of these formulas:

• Heirs other than the spouse: Anything not passing to the spouse goes first to the deceased’s descendants, then to parents, then to siblings and the descendants of deceased siblings, then to grandparents and their descendants. Each parent is treated like a sibling for sharing but never receives less than one-fourth. If no relatives in these classes survive, the estate escheats to the State of Indiana (Ind. Code 29-1-2-1).
• 120-hour survival rule: Under Indiana’s Uniform Simultaneous Death Act, an heir or beneficiary generally must survive the person who died by 120 hours for certain transfers, including intestate, testate, and survivorship transfers. The specific application depends on the property type and any governing instrument (Ind. Code 29-2-14).
• Posthumous children: A child conceived before death and born alive afterward inherits (Ind. Code 29-1-2-5).
• Half-blood relatives: Inherit the same as whole-blood relatives (Ind. Code 29-1-2-6).
• Children born outside marriage: Inherit from the mother in all cases, and from the father if paternity was established by court order during his life, by his marriage to the mother, or by clear and convincing evidence in a probate proceeding (Ind. Code 29-1-2-7).
• Adopted children: Inherit from adopting parents as natural children and generally stop inheriting from biological parents, with a stepparent-adoption exception (Ind. Code 29-1-2-8).

For how intestate succession works as a concept, see our guide to probate and inherited real estate.

Indiana probate timelines depend on whether the estate is supervised or unsupervised and on whether anyone contests it. A straightforward unsupervised estate can often close in several months once the creditor and notice requirements are met, while a supervised or contested estate runs longer. Indiana probate is supervised unless the estate qualifies for unsupervised administration through the will, the required consents, and the statutory conditions.

• Supervised administration is the more court-involved track (Ind. Code 29-1-7). The personal representative generally needs court approval for major actions, including selling real estate. Supervision applies when an interested party objects to unsupervised administration, when the will calls for it, or when the court decides it is needed.
• Unsupervised administration is a lighter probate track available only when statutory conditions are met: all heirs or devisees join, the estate is solvent, the personal representative is qualified, and all interested parties consent, or the will authorizes it (Ind. Code 29-1-7.5). An unsupervised personal representative can handle routine actions, including selling real estate, without case-by-case court approval.

Realistic timing ranges, which depend on the facts:

• Passage-of-title affidavit: available after the 7-month wait from death, if it applies and the title company will accept it.
• Unsupervised administration: often several months; the 3-month creditor claim period is a practical floor, because many estates wait it out before distributing or before a clean sale.
• Supervised or contested administration: often longer, especially when a sale of real estate needs court approval, when heirs disagree, or when a sale petition is required.

A realistic sequence for an Indiana estate looks like this:

1. File to open the estate in the Circuit Court or Superior Court of the county where the person lived, or where the property sits for a nonresident.
2. The court appoints a personal representative and issues letters.
3. The personal representative publishes notice to creditors and gives known creditors direct notice.
4. The personal representative files an inventory of the estate, generally within two months of appointment (Ind. Code 29-1-12-1).
5. Creditor claims are handled after the claim period, which runs three months from the first published notice (Ind. Code 29-1-7-7). Many estates hold back enough to cover claims before distributing proceeds.
6. Real estate is sold if the family or the estate plan calls for it, with court approval in a supervised estate.
7. The estate is closed. In an unsupervised estate, the personal representative can close by filing a verified closing statement no earlier than three months after first publication (Ind. Code 29-1-7.5-4).

Indiana does not impose a hard outer deadline for opening probate the way some states do. Probate is heard at the county level, with larger counties such as Marion (Indianapolis), Allen (Fort Wayne), Vanderburgh (Evansville), St. Joseph (South Bend), and Hamilton (Carmel) often using Superior Court probate divisions.

Can the Personal Representative Sell Indiana Real Estate During Probate?

Often, yes, if the personal representative has the authority to sell. In a supervised estate, that sale may require court approval before it can close. In an unsupervised estate, the personal representative can usually sell routine real estate without case-by-case court approval (Ind. Code 29-1-7.5). Either way, the title company checks the letters of appointment, the scope of the personal representative’s authority, the form of the deed, and any outstanding claims or liens before it insures the sale. For the full set of steps involved, see our guide to what a personal representative needs to do to sell inherited property.

In Indiana, inherited real estate usually follows one of five sale paths: survivorship documentation, transfer-on-death documentation, trust administration, a passage-of-title affidavit after 7 months, or probate administration. The right one depends on whether there was a will, the value and type of property, whether everyone agrees, and whether a personal representative has been appointed. The fastest routes are the ones set up before death. The small estate affidavit, by contrast, cannot be used for real estate at all.

The mistake that costs Indiana heirs the most time is assuming the small estate affidavit can transfer the house. It cannot. Indiana’s small estate affidavit is for personal property, capped at $100,000 for deaths after June 30, 2022 (up from $50,000 for deaths before that date), after a 45-day wait and only when no personal representative has been appointed, and it does not reach real estate (Ind. Code 29-1-8-1). Vehicles and watercraft are handled separately through the Bureau of Motor Vehicles. The tool that can document inherited real estate passing without a full probate is the separate passage-of-title affidavit, which has no dollar cap but depends on the deed history, the heirs, claims, timing, and what the title company will accept.

Costs vary by county, attorney involvement, and the complexity of the estate, so treat any figure you see online as a rough range. Choosing among the affidavit, an administration, and a pre-existing trust or transfer-on-death path is where many heirs get stuck.

A surviving spouse in Indiana has two distinct sets of rights that often get blurred together: what the spouse inherits when there is no will, and what the spouse can claim against a will. Indiana also provides a separate family allowance. Because the no-will rules and the against-a-will rules are not identical, this section keeps them separate.

What Can an Indiana Surviving Spouse Inherit Without a Will?

When there is no will, the surviving spouse’s share follows the intestate formula above: one-half of the net estate with descendants, three-fourths with a surviving parent and no descendants, and all of it with neither, subject to the 25 percent real-property limit for a childless second or subsequent spouse where the deceased left prior-relationship children (Ind. Code 29-1-2-1). See the intestate succession table earlier on this page for the side-by-side shares.

Can an Indiana Spouse Elect Against a Will?

Yes. When there is a will, a surviving spouse can choose to take against the will instead of accepting what the will leaves them (Ind. Code 29-1-3-1). For most spouses, the election is one-half of the net personal and real estate. For a childless second or subsequent spouse where the deceased left descendants from a prior relationship, the election is more limited: one-third of the net personal estate plus 25 percent of the net real property after liens. The election must be filed within three months after the will is admitted to probate, with an extension available only for cause if the request is made inside that window (Ind. Code 29-1-3-2).

The election is the spouse’s choice; a spouse who does nothing simply takes under the will (Ind. Code 29-1-3-7). It can be waived in advance by a valid premarital or postmarital agreement (Ind. Code 31-11-3). This is a simplified explanation of the statutory formula; the actual calculation should be confirmed against the estate’s assets, liens, and probate filings. The table below compares the two election scenarios.

Is There an Indiana Spousal Allowance?

Yes. Indiana provides a $25,000 family allowance to the surviving spouse of an Indiana-domiciled decedent, in addition to whatever the spouse takes by will, intestacy, or election (Ind. Code 29-1-4-1). If there is no surviving spouse, the deceased’s children under 18 divide the same $25,000. This allowance has not been increased since 2001, and how it is satisfied from estate assets can depend on the estate’s property mix, claims, and probate administration.

Indiana abolished the old common-law dower and curtesy rights, replacing them with the election and these allowances. Indiana does not give a surviving spouse an automatic life estate in the home, and it does not have a separate probate homestead allowance. The homestead deduction that many people associate with the word homestead in Indiana is a property-tax matter, covered in the next section, not a probate protection.

Does Indiana Have an Estate or Inheritance Tax?

No. Indiana has no state estate tax and no state inheritance tax for deaths after December 31, 2012. Heirs selling inherited property in Indiana face no state-level death tax. The only death tax that can apply is the federal estate tax, and for 2026 the federal exemption is $15 million per person ($30 million for a married couple using portability), so the vast majority of Indiana estates owe nothing.

What Capital Gains Taxes Apply When Indiana Inherited Property Is Sold?

When an heir sells inherited Indiana property, federal capital gains can apply, and only on the gain above the property’s stepped-up basis. Indiana taxes that gain at its flat state individual income tax rate, which is 2.95 percent for 2026 (scheduled to step down to 2.90 percent in 2027), plus a county income tax that varies by county. Because Indiana is a separate-property state, there is no double step-up: when one spouse dies, only the deceased spouse’s half of jointly owned real estate receives a new basis, not the surviving spouse’s half. That can leave a surviving spouse with more taxable gain on a later sale of an appreciated home.

This page covers the Indiana-level treatment only. For how the federal stepped-up basis works and how to calculate gain on a sale, see our guide to capital gains tax on inherited property.

Does Inheriting Property in Indiana Trigger Property Tax Reassessment?

No. Inheriting property in Indiana is not a California-style purchase-price reset, but the property remains subject to Indiana’s normal market-value assessment, regular cyclical reassessment, deduction changes, and county-level corrections. Inheriting a home does not trigger a special one-time reassessment, but it does not freeze the property’s taxes either. What usually changes for heirs is the homestead deduction, not the assessment method.

The standard and supplemental homestead deductions are tied to the property being the owner’s principal residence. Under Indiana Department of Local Government Finance guidance, a homeowner does not reapply for the deduction every year, but reapplication is needed when the property is sold or the title changes, which is exactly what happens when a property is inherited (Indiana DLGF, Deductions: Property Tax). Indiana’s homestead deductions are also changing: 2025 legislation phases the standard homestead deduction down and adjusts the supplemental deduction over several years, so there is no single fixed figure to rely on. Confirm the current-year deduction amounts and the reapplication steps with the county auditor.

One practical point heirs miss: an inherited property is sometimes over-assessed, vacant, or no longer carrying the deductions the prior owner had. If the assessed value looks wrong after a death, an heir can review the county assessor and auditor records and pursue an appeal or correct the deductions before selling.

What Costs Can Reduce Sale Proceeds in Indiana?

Beyond taxes, several ordinary costs come out of an Indiana inherited-property sale, and it helps to plan for them up front:

• Paying off any remaining mortgage or home-equity loan.
• Property taxes due, including any unpaid prior-year taxes.
• County recording fees and, in some counties, a local conveyance fee or assessor transfer-stamp step.
• Attorney and probate costs, if the estate goes through administration.
• Title and closing costs.
• Repairs, cleanout, or an as-is price discount if the home needs work.
• Possible holdbacks to cover creditor claims while the estate is open.

Indiana does not impose a statewide real estate transfer tax or documentary stamp tax, which is one line item heirs can usually leave out, though county recording costs still apply.

To sell inherited property in Indiana, the title company needs proof of who has authority to sign the deed, and that proof depends on how the property is passing. The signer is the personal representative for estate property, the heirs or devisees for property documented through a passage-of-title affidavit, the trustee for trust property, the beneficiary for transfer-on-death property, and the surviving owner for survivorship property. The table below maps the common situations.

A title company may flag unclear or disputed heirship, competing will and intestacy facts, a possible surviving-spouse election still open, known creditor claims, a Medicaid estate recovery concern, unpaid property taxes or other liens, an open estate or an already-appointed personal representative, a deed or legal-description problem, or a missing death certificate or recorded instrument. For how Medicaid estate recovery works in general, see our guide to whether Medicaid can take an inherited house.

Documents heirs should gather (our documents checklist covers each one in detail):

• Death certificate.
• The last recorded deed.
• The will or trust, if any.
• Letters of appointment, if probate is open.
• Mortgage payoff information.
• A recent property tax bill.
• The transfer-on-death beneficiary affidavit or passage-of-title affidavit, if applicable.
• Names and contact information for the heirs or devisees.

The offices involved in an Indiana inherited-property sale usually include the Circuit Court or Superior Court for probate, the county recorder for deeds and affidavits, the county auditor for the transfer-on-death beneficiary affidavit and homestead-deduction matters, the county assessor for assessed value and appeals, and the title company for what it will insure. For example, an inherited home in Marion County may involve the Marion County probate court, recorder, auditor, assessor, and a title company before closing.

Heirs generally have three broad options, and the best one depends on the condition of the property, how clear the title path is, and how quickly the family needs to move. Our guide to the best way to sell inherited property compares them in more depth.

• Listing with an Indiana inherited-property agent works best when title is clear, the home is marketable, and the heirs can wait for a sale.
• Selling to an inherited-property buyer may make sense when heirs need speed, certainty, or an as-is sale, usually at a lower price than a full-market listing.
• Waiting until probate or title clears can make sense when sale authority is unclear, but the mortgage, taxes, insurance, and maintenance costs continue.

Out-of-state heirs who inherit Indiana real estate usually have to clear the Indiana title in Indiana, even when the main probate is happening in the state where the person lived. Indiana real estate title generally cannot be cleared through another state’s probate alone, so an Indiana proceeding, or one of the Indiana alternatives, is typically needed. For the practical side of managing a remote sale, see our guide to selling inherited property from out of state.

• Ancillary administration: Indiana handles out-of-state estates through its general probate code rather than a separate ancillary chapter, with venue in any Indiana county where the person owned property (Ind. Code 29-1-7-1).
• Out-of-state personal representative: A nonresident individual or corporate fiduciary may be able to serve, in some cases jointly with an Indiana resident representative, subject to the statute’s qualification and bond requirements (Ind. Code 29-1-10-1).
• Alternatives that can avoid a full ancillary probate: If the only Indiana asset is real estate, the passage-of-title affidavit may document the transfer after the 7-month wait. Indiana real estate held in an out-of-state revocable living trust avoids ancillary probate entirely. A transfer-on-death deed recorded during life also passes the property at death without ancillary probate.

So, can an out-of-state heir sell inherited Indiana property? Yes, but the Indiana title usually has to be cleared in Indiana first, and an out-of-state personal representative may need Indiana authority to act. A title company in Indiana will want to see what authority the out-of-state representative actually has and may ask for documentation from the other state’s probate court. One more point: if you live in a state that still has its own inheritance tax, you could owe that tax in your home state even though Indiana does not impose one, so check your own state’s rules. For the general mechanics of probating an estate across state lines, see our guide to ancillary probate.

Often, yes. When several people inherit the same Indiana property as co-owners, any one of them can generally ask a court to divide or sell it through a partition action. Indiana has not adopted the Uniform Partition of Heirs Property Act, the protective framework some other states use for inherited family land, so co-owned inherited property proceeds under the state’s traditional partition statute instead (Ind. Code 32-17-4).

Under that statute, a co-owner files a petition to partition in the county court, with a property description, the parties’ interests, and a title search. If the co-owners cannot agree on dividing the property within the statutory window, the court can order it sold; the parties may agree on an auctioneer, and otherwise a sheriff’s sale follows. What Indiana does not provide, that heirs-property states do, is an automatic right for the other co-owners to buy out the person who filed at an appraised price, a built-in preference for dividing the land rather than selling it, or a required open-market sale in place of an auction. For co-owners, that absence is the important part: the traditional process can move toward a forced sale faster and with fewer protections than many people expect. For how a forced sale works and how co-owners navigate one, see our guide to whether a sibling can force the sale of inherited property.

A few widely shared ideas about inherited property in Indiana are outdated or incomplete. Here is what the current Indiana statutes actually say.

• The small estate affidavit does not transfer the inherited house. It covers personal property only; the tool used to document inherited real estate passing without a full probate is the separate passage-of-title affidavit (Ind. Code 29-1-8-1 and 29-1-7-23).
• Indiana’s small estate threshold is no longer the older, lower figure. It rose to $100,000 for deaths after June 30, 2022, from $50,000 for deaths before that date (Ind. Code 29-1-8-1).
• A surviving spouse does not always inherit the home or half of the real estate. A childless second or subsequent spouse, where the person who died left children from a prior relationship, can be limited to 25 percent of the net real property (Ind. Code 29-1-2-1).
• Indiana does not have an heirs-property partition law. Indiana has not adopted the Uniform Partition of Heirs Property Act; co-owned inherited property is divided under Indiana’s traditional partition statute (Ind. Code 32-17-4).
• The Indiana homestead deduction is not a single fixed dollar figure. The standard homestead deduction is being phased down and the supplemental deduction adjusted under 2025 legislation, so confirm the current-year amount with the county auditor.

• Small estate threshold increase (effective July 1, 2022): Indiana raised the small estate affidavit threshold from $50,000 to $100,000, so older guides citing the prior figure are out of date (SEA 67; Ind. Code 29-1-8-1).
• Transfer-on-death amendments (effective 2024): Indiana refined its Transfer on Death Property Act, adding beneficiary-affidavit detail, an optional small per-parcel county auditor endorsement, and a window of continued property-insurance coverage after the owner’s death (Ind. Code 32-17-14).
• Homestead deduction changes (effective 2025): Indiana legislation phases the standard homestead deduction down and adjusts the supplemental homestead deduction over several years, which is relevant to an heir re-establishing the deduction after a death. Confirm the current-year figures with the county auditor.