Do you have a barn built before 1950 that is of post-and-beam construction using wood pegs? The Indiana Tax Code provides a property tax deduction for heritage barns like yours.

  • (2) “Heritage barn” means a mortise and tenon barn that on the assessment date:
    • (A) was constructed before 1950; and
    • (B) retains sufficient integrity of design, materials, and construction to clearly identify the building as a barn.

An eligible applicant is entitled to a 100% deduction against the assessed value of the structure and foundation.  To apply for the deduction, you must fill out the form 55708 and submit it to the Marshall County Assessor at the following address:

  • Debra Dunning – Marshall County Assessor
  • 112 W Jefferson Street – Room 307
  • Plymouth, IN 46563

You can find a copy of form 55708 on the DLGF website under “Heritage Barn Deduction” [PDF]. Historic Bremen will send you a copy if you e-mail rthenke@aol.com.

You can find more information on the Indiana Barn Foundation website.