Currently, any Ohio resident homeowner who:
- Is at least 65 years old or will reach age 65 during the current tax year; or
- Is certified totally and permanently disable as of Jan. 1 of the current tax year, regardless of age; or
- Is the surviving spouse of a qualified homeowner and who was at least 59 years old on the date of their spouse’s death.
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1 filing year. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote. For tax year 2019, homeowners must also submit verification that their household adjusted gross income is $33,600 or less.
If one of the principal owners of the property is 65 (or disabled) and the home is that person’s principal place of residence, the property is eligible for the Homestead Exemption. Ohio law anticipates many applicants may be in this situation, which is why an eligible owner’s surviving spouse may continue to receive the Homestead Exemption if the eligible spouse dies and the spouse is at least 59 on the date of death. For tax year 2019, verification that your adjusted gross income is less than $33,600 is also required.
Applications for the Homestead Exemption may be filed until December 31st.
To apply, complete the application form and file it with the County Auditor. Homestead Exemption forms may be downloaded in the Homestead Exemption Section of the forms page or may be obtained at the Auditor’s office. You may call the office at (740) 223-4020 for more information.
The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks.