The Homestead Exemption allows qualifying senior citizens, and permanently and totally disabled Ohioans, to reduce their property taxes by exempting $26,200 of the home's market value. For example, a home with a market value of $100,000 would be taxed as though it was worth $75,000. The amount of savings varies based on the home's location.
Any Ohio homeowner who occupies their home as their principal place of residence* as of January 1 of the year they apply for the exemption and who;
Is able to show a modified adjusted gross income that does not exceed $36,100 for tax year 2023* AND
Is at least 65 years old or will reach age 65 during the current tax year; OR
Is certified totally and permanently disabled as of January 1 of the current tax year, regardless of age; OR
Is the surviving spouse of a qualified homeowner, who was at least 59 years of age on the date of their spouse's death; OR
Is the surviving spouse of a qualified homeowner, who was a public service officer killed in the line of duty.
*The principal place of residence is the home where the applicant is registered to vote and their place of residence shown on their Federal income tax return.
*Your Modified Adjusted Gross Income can be computed by adding Line 3 of your Ohio Return and Line 11 of Schedule A on the Ohio Income Tax Return. The maximum household income permitted to participate in the program is adjusted annually for inflation. Household income includes the income of the applicant and the applicants' spouse. Social Security income is exempt and is not considered income when related to the Homestead Exemption.
If you are a Veteran with a 100% service-connected disability, you may qualify for increased benefits thru the Ohio Disabled Veterans Homestead Exemption Program. This program provides an increase from $26,200 to $52,300 in the amount of eligible homestead exemption to Veterans who are permanently and totally disabled due to a service-connected disability. This program also excludes disabled Veterans from the existing income threshold that is in place for homestead eligibility. In order to qualify you must:
Have been discharged or released from active duty under honorable conditions
Received the 100% total disability rating or a 100% total disability rating for compensation based on individual unemployability
Own and occupy the home as of January 1 of the year being applied for
Complete the Homestead Application DTE Form 105I. Submit the application, documentation from the Department of Veteran Affairs certifying the qualifications and a copy of your DD214 to our office.
An eligible surviving spouse must 1) be the surviving spouse of a person who was receiving the Homestead exemption for the year in which their death occurred, 2) must have occupied the homestead at the time of the Veteran's death and 3) must acquire ownership of the homestead or in the case the homestead is a unit in a housing cooperative, you must continue to occupy the homestead.
Complete the Homestead Application and file it with our office. If you are requesting the Homestead based on disability status you must submit documentation from an Ohio federal agency, such as Social Security. If you do not have such documentation please complete DTE Form 105E, Certificate of Disability and have it signed by a physician, psychiatrist or phycologist in Ohio.
Have more questions regarding the Homestead Exemption and need answers? Please visit the Ohio's Department of Taxation for further information. Click here