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1. What is the homestead exemption?

The homestead exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation.

The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $25,000 of the market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a market value of $100,000 would be billed as if it is worth $75,000.

2. What is the deadline to apply?

Application must be filed by December 31 of year for which you are applying.  If you are applying for tax year 2018 for taxes due in calendar year 2019 the application must be filed by December 31, 2018 or a late application can be filed prior to December 31, 2019.

3. How has the homestead exemption changed?

Beginning January 1, 2014, the homestead exemption will have a means test. In order to qualify your household annual adjusted gross income cannot exceed $30,000 for property owners over 65 or permanently and totally disabled.

4. Who qualifies for the new homestead exemption?

Any Ohio resident homeowner who:

Is at least 65 years old or turns 65 in the application year; or

Is totally and permanently disabled as of January 1st of the application year, as certified by a licensed physician or psychologist, or a state or federal agency; or

Is the surviving spouse of a person who was receiving the previous homestead exemption at the time of death and where the surviving spouse was at least 59 years old on the date of the death.

The annual household adjusted gross income must be less than $30,000.

To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of January 1st of the application year, for real property or manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person's place of residence for income tax purposes.

5. When will the reduction affect my property taxes?

The reduction will be reflected on the tax bill that is die the year following the year you originally apply.

For example, assume you turn 65 in November 2014, the homestead application would need to be filed by the first Monday in June and the reduction would appear on the tax bill you receive in 2015.

6. How will I know if my application has been approved?

If the county auditor approved your application, the county treasurer notifies by enclosing a notice showing the calculation of your tax reduction with the first tax bill you receive for payment the following year.

If the county auditor denied your application, you were required to receive a notice on or before November 1st informing you of and explaining the reason for denial.

7. May I file electronically?

Not at this time. A paper copy of the application bearing your original signature must be filed with the county auditor of the county in which your home is located.

8. Will I have to apply every year to receive the homestead exemption?

No. In January each year the county auditor will mail a copy of the continuing application form. Please return the form (DTE 105B to the auditor only if you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed,

9. May I apply for the Homestead Exemption Program if I am a surviving spouse?

A surviving spouse between the ages of 59 and 64 of a person who was receiving the homestead exemption by reason of age or disability in the year of the death may continue to receive the reduction as long as they continue to meet the residency guidelines.

10. May I apply for the Homestead Exemption Program if my children's names appear on the deed, too?

Yes, as long as the applicant's name appears on the deed. Life Estates and Inter Vivos Trusts are also acceptable.

11. I am 65, but my spouse is younger than I am. Are we eligible for the home exemption?

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. 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.

12. How do you define permanently and totally disabled?

Section 323.151(E) of the Ohio Revised Code states "'permanently and totally disabled' means a person who has impairment in 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 twelve months without any present indication of recovery there from or has been certified as permanently and totally disabled by a state or federal agency having the function of so classifying persons."

13. What documentation do I need to provide to prove my disability?

If you are claiming a physical disability, you must have the certificate on the back side of the application signed by a physician licensed to practice medicine in the State of Ohio. If you are claiming a mental disability, you must have the certificate signed by a physician or psychologist licensed to practice in Ohio. In order to qualify for the homestead exemption, an owner's disability must be permanent and total and prevent the person from working at any substantial employment. You may also submit a current certificate from any state or federal government agency that classifies you as disabled, as defined above.

The certificate is part of the application form, DTE 105A.

14. How do I show proof of age?

The application form requires individuals to report their age and date of birth, and it is signed under penalty of perjury. The county auditor may require some evidence of age, such as a driver's license or birth certificate.

15. How do I prove my income?

You must bring a copy of your most recent tax return to the auditor's office for review.