Property taxes in Clay County, Indiana are billed in two installments due May 10 and November 10 each year. Three county offices handle the process: the Assessor sets your property’s value, the Auditor applies deductions and calculates what you owe, and the Treasurer collects the payment and distributes it to schools, townships, and other local units.1Indiana Department of Local Government Finance. Citizen’s Guide to Property Tax
When Payments Are Due and What Happens If You’re Late
The two installment dates, May 10 and November 10, shift to the next business day when they fall on a weekend or holiday.2Indiana General Assembly. Indiana Code 6-1.1-22.5-9 – Tax Due Dates; Deadline to Send
Miss a deadline and a penalty attaches to the unpaid amount. Pay within 30 days with no prior delinquency on the parcel and the penalty is 5%. Pay later than that, or carry prior unpaid taxes on the same property, and the penalty is 10%.3Indiana General Assembly. Indiana Code 6-1.1-37-10 – Penalties for Delinquent Taxes An additional 10% on the remaining principal is added at each subsequent installment due date, so a balance you ignore compounds fast.
Properties that stay delinquent can end up at a county tax sale, where the lien is auctioned. The original owner has one year from the sale date to redeem by paying the full delinquent amount plus fees. If that year passes without redemption, the purchaser can petition the court for a tax deed and take ownership of the property.
How to Pay Your Bill
Your TS-1 tax statement arrives from the Treasurer with your 18-digit state parcel number and payment coupon.4Department of Local Government Finance. Treasurer’s Tax Statement (TS-1) for 2026 Check it for any prior-year balance or penalty before you pay. Four options are available:
- Mail a check or money order to Clay County Treasurer, 609 E. National Ave., Room 101, Brazil, IN 47834. Allow several business days.
- Pay in person at the Treasurer’s counter in the county courthouse during business hours.
- Pay online by credit card or electronic check through the AutoAgent portal at govpayments.com. Card payments carry a processing fee.
- Pay by phone at 812-412-2577 through the automated IVR system.
The QR code printed on the bill links straight to the online portal for your specific parcel.5Indiana State Government. Clay County Treasurer
If a mortgage lender escrows your taxes, the lender pays the Treasurer directly from that account. Supplemental or interim bills issued outside the normal cycle usually come to you rather than your lender, so you may need to forward them or arrange payment separately.
Deductions That Lower Your Bill
Most of the savings available to Clay County property owners come through deductions filed with the Auditor. Once approved, they generally stay in place year to year until you sell the property or your eligibility changes.
Homestead Standard and Supplemental
The homestead standard deduction is the largest single break for owner-occupants. On your principal residence you can deduct the lesser of 60% of assessed value or $48,000, covering the dwelling and up to one acre around it.6Indiana General Assembly. Indiana Code Title 6 Taxation 6-1.1-12-37
Filing for the standard deduction automatically qualifies you for the supplemental homestead deduction. That takes another 35% off whatever assessed value remains after the standard deduction, dropping to 25% on any portion above $600,000.7Department of Local Government Finance. Property Tax Deductions and Exemptions Together they can cut taxable value by more than half.
Mortgage Deduction
With a recorded mortgage or land contract on the property, you can deduct the smallest of $3,000, half the assessed value, or the current balance on the loan. Refile after any refinance, since the new loan is a new contract.7Department of Local Government Finance. Property Tax Deductions and Exemptions
Veteran Deductions
Veterans with a service-connected disability of at least 10% who served during wartime can deduct $24,960 from assessed value. A separate $14,000 deduction is available to veterans who served at least 90 days and are either totally disabled at any age or at least 62 with a disability rating of at least 10%. Veterans who qualify for both can combine them for up to $38,960, provided the property’s assessed value is under $240,000. Surviving spouses of eligible veterans may claim these deductions as well.8Indiana Department of Veterans Affairs. Disabled Veteran Property Tax Deduction
Over-65 Credit
Homeowners at least 65 by December 31 of the prior year may qualify for a property tax credit if adjusted gross income is no more than $60,000 for single filers or $70,000 for joint filers. A separate over-65 circuit breaker credit uses the same income thresholds and can add relief beyond the standard tax caps.9Department of Local Government Finance. Application for Senior Citizen Property Tax Benefits
Solar Energy Systems
Install a solar heating or cooling system and you can deduct the assessed value it adds, up to your out-of-pocket cost for components and installation. For a solar power device that generates electricity, the deduction equals the assessed value difference the device creates. Solar heating deductions renew automatically; solar power device deductions require annual refiling.7Department of Local Government Finance. Property Tax Deductions and Exemptions
How to File
All deduction applications go to the Clay County Auditor. The homestead uses Form HC10, disabled veteran deductions use Form 12662, and the mortgage deduction uses Form 43709.10Department of Local Government Finance. Deduction Forms Applications must be dated by December 31 of the year you want the deduction to apply and postmarked by January 5 of the following year.
How Your Bill Gets Calculated
The Assessor establishes a “true tax value” for each parcel using comparable sales data adjusted for differences in lot size, condition, and use. By statute, true tax value is not simply fair market value.11Indiana General Assembly. Indiana Code 6-1.1-31-6 – Real Property Assessment; Classification of Land and Improvements; Valuation of Improved Property; Determination of True Tax Value Roughly 25% of parcels are reassessed each year on a rolling four-year cycle, with annual trending adjustments in between.12Department of Local Government Finance. Cyclical Reassessment Fact Sheet
Once deductions reduce that value, the Auditor applies tax rates set by every local unit serving your property: township, school corporation, library, county, and others. The Indiana Department of Local Government Finance reviews proposed budgets and certifies the final rates.13Gateway. Learn More about the Budget Process Voter-approved school referenda get added to the rate for every property in that school district and are not subject to the same growth limits as regular operating budgets, so they can push bills up even when assessed value holds steady.
Circuit Breaker Caps
Indiana’s constitution caps total property tax as a percentage of gross assessed value. If calculated tax exceeds the cap, an automatic credit brings the bill down. The caps:
- Homesteads: 1% of gross assessed value
- Other residential, agricultural land, and long-term care property: 2%
- Commercial, industrial, and personal property: 3%
No application is required; the credits apply automatically.14Department of Local Government Finance. Property Tax Caps / Circuit Breaker Credits
Appealing Your Assessment
If the Assessor’s value looks too high, file Form 130 (Taxpayer’s Notice to Initiate an Appeal) with the local assessing official, explaining why and including evidence like a recent appraisal, comparable sales, or photos showing damage or deterioration. You can challenge the current year’s value, and objective errors can be raised for up to three prior years.15Indiana Department of Local Government Finance. Appeals Property Tax
After filing, the Assessor holds an informal conference and either approves or denies the change. A denial moves the appeal to the county Property Tax Assessment Board of Appeals (PTABOA) for a formal hearing. If the PTABOA also denies the appeal, the next step is the Indiana Board of Tax Review.16Indiana Board of Tax Review. IBTR – Indiana Board of Tax Review If the PTABOA hasn’t ruled within 180 days, you can bypass it and appeal directly to the state board. Final appeals go to the Indiana Tax Court.
Evidence drives outcomes. A large percentage increase alone rarely moves the needle. Comparable sales showing similar nearby properties sold for less than your assessed value, or documentation of physical problems that reduce the property’s value, give you the best chance at a reduction.