From 97ca4a087d0e1579011bb7ee69519f0212cb9bb5 Mon Sep 17 00:00:00 2001 From: Daphne Hansell <128793799+daphnehanse11@users.noreply.github.com> Date: Thu, 14 May 2026 15:07:02 -0400 Subject: [PATCH 1/2] Add Indiana over-65 property tax credit --- changelog.d/8195.added.md | 1 + .../household/state_property_tax_credits.yaml | 20 ++++ .../over_65_credit/age_threshold.yaml | 10 ++ .../tax/property/over_65_credit/amount.yaml | 10 ++ .../property/over_65_credit/income_limit.yaml | 20 ++++ .../surviving_spouse_age_threshold.yaml | 10 ++ .../in_over_65_property_tax_credit.yaml | 35 +++++++ ..._over_65_property_tax_credit_eligible.yaml | 92 +++++++++++++++++++ .../in_over_65_property_tax_credit.py | 17 ++++ ...in_over_65_property_tax_credit_eligible.py | 33 +++++++ 10 files changed, 248 insertions(+) create mode 100644 changelog.d/8195.added.md create mode 100644 policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/age_threshold.yaml create mode 100644 policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/amount.yaml create mode 100644 policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/income_limit.yaml create mode 100644 policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/surviving_spouse_age_threshold.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.yaml create mode 100644 policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.py create mode 100644 policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.py diff --git a/changelog.d/8195.added.md b/changelog.d/8195.added.md new file mode 100644 index 00000000000..4ca3f2b6d3b --- /dev/null +++ b/changelog.d/8195.added.md @@ -0,0 +1 @@ +Added the Indiana Over 65 Property Tax Credit. diff --git a/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml b/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml index b5c719c31cf..75b1672f638 100644 --- a/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml +++ b/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml @@ -114,6 +114,26 @@ values: - wi_homestead_credit - wi_property_tax_credit - wv_homestead_excess_property_tax_credit + 2027-01-01: + - az_property_tax_credit + - ct_property_tax_credit + - dc_ptc + - il_property_tax_credit + - in_over_65_property_tax_credit + - ma_senior_circuit_breaker + - me_property_tax_fairness_credit + - mi_homestead_property_tax_credit + - mo_property_tax_credit + - mt_elderly_homeowner_or_renter_credit + - mt_property_tax_rebate + - nj_property_tax_credit + - nm_property_tax_rebate + - ny_real_property_tax_credit + - ok_ptc + - ri_property_tax_credit + - wi_homestead_credit + - wi_property_tax_credit + - wv_homestead_excess_property_tax_credit metadata: unit: list diff --git a/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/age_threshold.yaml b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/age_threshold.yaml new file mode 100644 index 00000000000..d21761d32bc --- /dev/null +++ b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/age_threshold.yaml @@ -0,0 +1,10 @@ +description: Indiana limits eligibility to filers at or above this age under the Over 65 Credit program. +values: + 2027-01-01: 65 +metadata: + unit: year + period: year + label: Indiana Over 65 Credit age threshold + reference: + - title: Monroe County Auditor | Over 65 + href: https://www.in.gov/counties/monroe/Departments/auditor/over-65/ diff --git a/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/amount.yaml b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/amount.yaml new file mode 100644 index 00000000000..6e68a8efa8d --- /dev/null +++ b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/amount.yaml @@ -0,0 +1,10 @@ +description: Indiana provides this amount under the Over 65 Credit program. +values: + 2027-01-01: 150 +metadata: + unit: currency-USD + period: year + label: Indiana Over 65 Credit amount + reference: + - title: Monroe County Auditor | Over 65 + href: https://www.in.gov/counties/monroe/Departments/auditor/over-65/ diff --git a/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/income_limit.yaml b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/income_limit.yaml new file mode 100644 index 00000000000..2432c4d03bf --- /dev/null +++ b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/income_limit.yaml @@ -0,0 +1,20 @@ +description: Indiana limits adjusted gross income to this amount under the Over 65 Credit program. +metadata: + unit: currency-USD + period: year + label: Indiana Over 65 Credit income limit + breakdown: + - filing_status + reference: + - title: Monroe County Auditor | Over 65 + href: https://www.in.gov/counties/monroe/Departments/auditor/over-65/ +SINGLE: + 2027-01-01: 61_680 +HEAD_OF_HOUSEHOLD: + 2027-01-01: 61_680 +JOINT: + 2027-01-01: 71_960 +SURVIVING_SPOUSE: + 2027-01-01: 71_960 +SEPARATE: + 2027-01-01: 61_680 diff --git a/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/surviving_spouse_age_threshold.yaml b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/surviving_spouse_age_threshold.yaml new file mode 100644 index 00000000000..bff77ff49b7 --- /dev/null +++ b/policyengine_us/parameters/gov/states/in/tax/property/over_65_credit/surviving_spouse_age_threshold.yaml @@ -0,0 +1,10 @@ +description: Indiana limits surviving spouse eligibility to filers at or above this age under the Over 65 Credit program. +values: + 2027-01-01: 60 +metadata: + unit: year + period: year + label: Indiana Over 65 Credit surviving spouse age threshold + reference: + - title: Monroe County Auditor | Over 65 + href: https://www.in.gov/counties/monroe/Departments/auditor/over-65/ diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.yaml new file mode 100644 index 00000000000..feec2750d1b --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.yaml @@ -0,0 +1,35 @@ +- name: Case 1, credit is capped at the statutory amount. + period: 2027 + input: + people: + person1: + age: 65 + real_estate_taxes: 2_000 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 40_000 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit: 150 + +- name: Case 2, credit is limited to property taxes paid. + period: 2027 + input: + people: + person1: + age: 65 + real_estate_taxes: 100 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 40_000 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit: 100 diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.yaml new file mode 100644 index 00000000000..62ed9fba423 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.yaml @@ -0,0 +1,92 @@ +- name: Case 1, senior homeowner under the single income limit. + period: 2027 + input: + people: + person1: + age: 65 + real_estate_taxes: 2_000 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 61_680 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit_eligible: true + +- name: Case 2, filer below the age threshold. + period: 2027 + input: + people: + person1: + age: 64 + real_estate_taxes: 2_000 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 40_000 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit_eligible: false + +- name: Case 3, joint filers above the income limit. + period: 2027 + input: + people: + person1: + age: 66 + real_estate_taxes: 2_000 + person2: + age: 64 + tax_units: + tax_unit: + members: [person1, person2] + filing_status: JOINT + adjusted_gross_income: 71_961 + households: + household: + members: [person1, person2] + state_code: IN + output: + in_over_65_property_tax_credit_eligible: false + +- name: Case 4, senior without real estate taxes. + period: 2027 + input: + people: + person1: + age: 65 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 40_000 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit_eligible: false + +- name: Case 5, surviving spouse at the surviving spouse age threshold. + period: 2027 + input: + people: + person1: + age: 60 + real_estate_taxes: 2_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SURVIVING_SPOUSE + adjusted_gross_income: 60_000 + households: + household: + members: [person1] + state_code: IN + output: + in_over_65_property_tax_credit_eligible: true diff --git a/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.py b/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.py new file mode 100644 index 00000000000..92333996d5d --- /dev/null +++ b/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit.py @@ -0,0 +1,17 @@ +from policyengine_us.model_api import * + + +class in_over_65_property_tax_credit(Variable): + value_type = float + entity = TaxUnit + label = "Indiana Over 65 Property Tax Credit" + unit = USD + definition_period = YEAR + reference = "https://www.in.gov/counties/monroe/Departments/auditor/over-65/" + defined_for = "in_over_65_property_tax_credit_eligible" + + def formula(tax_unit, period, parameters): + return min_( + parameters(period).gov.states["in"].tax.property.over_65_credit.amount, + add(tax_unit, period, ["real_estate_taxes"]), + ) diff --git a/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.py b/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.py new file mode 100644 index 00000000000..bd9f1e1bfb0 --- /dev/null +++ b/policyengine_us/variables/gov/states/in/tax/property/over_65_credit/in_over_65_property_tax_credit_eligible.py @@ -0,0 +1,33 @@ +from policyengine_us.model_api import * + + +class in_over_65_property_tax_credit_eligible(Variable): + value_type = bool + entity = TaxUnit + label = "Eligible for the Indiana Over 65 Property Tax Credit" + definition_period = YEAR + reference = "https://www.in.gov/counties/monroe/Departments/auditor/over-65/" + defined_for = StateCode.IN + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states["in"].tax.property.over_65_credit + filing_status = tax_unit("filing_status", period) + status = filing_status.possible_values + person = tax_unit.members + head_or_spouse = person("is_tax_unit_head_or_spouse", period) + age = person("age", period.this_year) + + senior = tax_unit.any( + (age >= p.age_threshold) & head_or_spouse, + ) + surviving_spouse = (filing_status == status.SURVIVING_SPOUSE) & ( + tax_unit.any( + (age >= p.surviving_spouse_age_threshold) & head_or_spouse, + ) + ) + income_eligible = ( + tax_unit("adjusted_gross_income", period) <= p.income_limit[filing_status] + ) + homeowner = add(tax_unit, period, ["real_estate_taxes"]) > 0 + + return (senior | surviving_spouse) & income_eligible & homeowner From 27686744d91c88694f1f0ed761d5e44cb52dae36 Mon Sep 17 00:00:00 2001 From: Daphne Hansell <128793799+daphnehanse11@users.noreply.github.com> Date: Thu, 14 May 2026 16:53:52 -0400 Subject: [PATCH 2/2] Rename changelog fragment for PR 8308 --- changelog.d/{8195.added.md => 8308.added.md} | 0 1 file changed, 0 insertions(+), 0 deletions(-) rename changelog.d/{8195.added.md => 8308.added.md} (100%) diff --git a/changelog.d/8195.added.md b/changelog.d/8308.added.md similarity index 100% rename from changelog.d/8195.added.md rename to changelog.d/8308.added.md