This is a map of which properties in Marion County receive the biggest portion of the Homestead Property Tax Credit. The credit is paid for through County Option Income Taxes. In essence, the more valuable the home, the bigger the credit. The irony of all this is that the guy who rents and works part-time pays the COIT which goes to subsidize the tax credit for the million dollar homeowner. It puts a new perspective on the term “subsidized” housing.