Property Tax Relief for Senior Citizens & the Disabled
The homestead exemption provides a reduction in property taxes to qualified senior or disabled citizens, veterans or a surviving spouse, on the dwelling that is the individual's principal place of residence and up to 1 acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $25,000 of the market value of an eligible taxpayer's homestead.
Anyone eligible to receive the Homestead Exemption must apply for the benefit with the county auditor during sign up periods which are the 1st Monday in January through December 31st of the qualifying year. Manufactured and mobile homes have a deadline of June 1;
Real Property Exemption Qualifications
To receive the homestead exemption you must be at least 65 years of age during the year you 1st file or be determined to have been permanently and totally disabled (see definition below), or be a surviving spouse (see definition below), have an Ohio adjusted income of $32,800 or less, and own and have occupied your home as your principal place of residence on January one of the year in which you file the application.
For manufactured or mobile home owners, the dates apply to the year following the year in which you file the application. A person only has 1 principal place of residence; your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.
You may be required to present evidence of age and Ohio adjusted gross income. If the property is being purchased under a land contract, is owned by a life estate or by a trust, or the applicant is the mortgagor of the property, you may be required to provide copies of any contracts, trust agreements, mortgages or other documents that identify the applicant's eligible ownership interest in the home.
If you are applying for homestead and did not qualify for the exemption of 2014 (2015 for manufactured homes), your total income cannot exceed the amount set by law. "Total income" is defined as the adjusted gross income for Ohio income tax purposes (line 3 of Ohio income tax return) of the owner and the owner's spouse for the year preceding the year for which you are applying.
If you do not file an Ohio income tax return, adjusted gross income includes compensation, rents, interest, fees and most other types of total income. Certain Social Security and disability benefits are not included in adjusted gross income. If you are unsure of what income is included, contact our office. You may be required to produce evidence of income.
If you qualify for the homestead exemption for the first time this year (for real property) or for the first time next year (for manufactured homes), check the box for Current Application on the front of the form.
If you also qualified for the homestead exemption for last year (for real property) or for this year (for manufactured homes) on the same property for which you are filing a current application, but you did not file a current application for that year, you may file a late application for the missed year by checking the late application box on the front of the form. You may only file a late application for the same property for which you are filing a current application.
Definition of a Surviving Spouse
An eligible surviving spouse must (1) be the surviving spouse of a person who was receiving the homestead exemption by reason of age or disability for the year in which the death occurred, and (2) must have been at least 59 years old on the date of the decedent's death.
Permanent and totally disabled means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least 12 months without any present indication of recovery, or who has been certified as totally and permanently disabled by an eligible state or federal agency.
Important Telephone Numbers for Seniors