Who is eligible for the homestead exemption?

To qualify for the Homestead Exemption you must:

  • Own and occupy the home as their primary place of residence as of January 1 of the year of the application; and if qualifying for the first time in 2014 must have an Adjusted Gross Income (line 3 of the Ohio Income Tax Return) of $33,600 or less. This number is adjusted annually by the Ohio Department of Taxation. This requirement does not apply if the property owner qualified for the homestead exemption programs anywhere in the State of Ohio prior to 2014, and meets one of the requirements below:
    • Be at least 65 years old; or
    • Be totally and permanently disabled as of January 1 as certified by a licensed physician or psychologist, or a state or federal agency; or
    • Be 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 death.

To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of January 1 of the prior year to apply for real property; or January 1 of the current year for 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.

Show All Answers

1. Who is eligible for the homestead exemption?
2. What is meant by the term "permanently and totally disabled"?
3. How do I show proof of age?
4. What is the deadline to apply?
5. Does the homestead exemption have an effect on other real estate tax reductions that I am presently receiving?
6. I already receive the homestead exemption. Do I have to reapply to receive benefits under the new program?
7. For estate planning purposes, I placed the title to my property in a trust. Can I still receive the homestead exemption?
8. Will I have to apply every year to receive the homestead exemption?
9. Where do I find the form to apply?