If you are not yet 65 years of age by the filing deadline of the first Monday in June, but will be 65 by the end of that same year, you do not need to wait until the next year to apply.
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 2016, verification that your adjusted gross income is less than $31,500 is also required.
The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks.
Applications for the Homestead Exemption may be filed until December 31st.
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 2017, homeowners must also submit verification that their household adjusted gross income is $31,800 or less.
To apply, complete the application form and file it with the County Auditor. Homestead Exemption forms may be downloaded by clicking here or may be obtained at the Auditor’s office. You may call the office at (740) 223-4020 for more information.
Section 4503.064 of the Ohio Revised Code defines “permanently and totally disabled” as a person who has:“Some impairment in the body or mind that makes him unfit to work at any substantially remunerative employment which he is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least 12 months.”An appropriate certificate of disability, (DTE 105E) form must be filled out and signed by a licensed physician or psychologist and submitted with the Homestead Exemption applicaton.