Heritage Barn Deduction
IC 6-1.1-12-26.2
An applicant may have a barn considered for the Hertitage Barn deduction if the barn is a mortise and tenon barn that on the assessment date was constructed before 1950 and retains sufficient intefreity of design, materials, and construction to clearly identify the building as a barn.
The deduction value is 100% of the assessment of the stgructure and foundation of the heritage barn.