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Section 323.15.1 (D) of the Revised Code provides that "permanently and totally disabled" means a person who has some 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 12 months. A certificate of disability form must be filled out and signed by a licensed physician and submitted with the application for the Homestead Exemption.
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To qualify for the Homestead Exemption you must:
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.
The application form requires individuals to report their age and date of birth and it is signed under penalty of perjury. Ohio law also provides that anyone who makes a false statement for the purpose of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for the three years following the conviction and must pay any improperly exempted tax, plus interest. Your county auditor requires some evidence of age, such as a driver's license, birth certificate, or Medicare Card.
Applications for the new Homestead Exemption must be submitted on or after the first Monday of January and received by your county auditor's office no later than the 1st Monday of June.
The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks. You will continue to receive all other property tax reductions and rollbacks that you are presently eligible to receive.
If you received the Homestead Exemption credit on your current tax bill, you do not need to file a new application. You will automatically receive the new Homestead Exemption for the next tax year if you otherwise qualify. If your spouse died during the previous year, and if you received the Homestead Exemption credit on the tax bill you paid the current year only because your spouse met the age or disability criteria, you do not need to file a new application for the exemption. If you were 59 at the time of your spouse's death, you will continue to qualify.
Taxpayers who filed an application before the previous year's deadline need not file another application after July 1 of the current year for the expanded Homestead Exemption. The original application contains the information the auditor will need to determine whether taxpayers are eligible for the expanded Homestead Exemption.
You are eligible for the Homestead Exemption if all of the following are true:
Most of the other common forms of property ownership (such as survivorship deeds) also qualify for the exemption.
No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor by the first Monday in June. In January the county auditor will mail you a copy of the continuing application form (DTE 105B, Continuing Homestead Exemption Application Form for Senior Citizens, Disabled Persons, and Surviving Spouses). Please return this form 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.
You can download the Homestead Exemption Application or the Homestead Certificate of Disability form here.