Property Tax Relief for Senior Citizens & the DisabledThe Homestead Exemption allows for senior citizens and disabled homeowners to reduce their property tax bills by exempting $25,000 of the market value of their homes from local property tax. For disabled veterans, the exemption is $50,000 of the market value of their homes.
Homestead applications for real estate are accepted until December 31st for the year in which you are applying. Applications for manufactured home owners must be submitted by the first Monday in June for the year in which you are applying. Homestead application
Homestead application for Disabled Veterans
To qualify for the program, a homeowner must:
Real Property Exemption Qualifications
- Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and
- Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law, which is adjusted annually for inflation. "Total income" is defined as the adjusted gross income for Ohio income tax purposes. For the current (2022) application period the maximum allowed is $34,600 total income in 2021. For late (2021) applications, the maximum allowed is $34,200 total income in 2020. For the 2022 application, the maximum allowed is $34,600.
- Be 65 years of age, or turn 65, by December 31 of the year for which they apply; or
- Be totally and permanently disabled as of January 1 of the year for which they apply, as certified by an agency that has this authority; or
- Be the surviving spouse of a person who was receiving the homestead exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.
You may be required to present evidence of age and Ohio adjusted gross income. If the property is being purchased under a land contract, is owned by a life estate or by a trust, or the applicant is the mortgagor of the property, you may be required to provide copies of any contracts, trust agreements, mortgages or other documents that identify the applicant's eligible ownership interest in the home.
If you do not file an Ohio income tax return, adjusted gross income includes compensation, rents, interest, fees and most other types of total income. Certain Social Security and disability benefits are not included in adjusted gross income. If you are unsure of what income is included, contact our office. You may be required to produce evidence of income.