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In 1970, Ohio voters approved a constitutional amendment permitting a homestead exemption that reduced property tax for lower income senior citizens. In 2007 the General Assembly expanded the program to include all homeowners who were either 65 or older or permanently and totally disabled, regardless of their income. Beginning with the 2014 tax year, the state of Ohio: 1) returned to the originally approved system of applying means/income testing to determine eligibility for the homestead exemption; and 2) added an additional classification of recipient, disabled veteran, which allows for an increased reduction of $50,000.

The application period for the program is open annually after the first Monday in January through the first Monday in June. The 2015 application period is January 6 through June 1, 2015.

To qualify for the senior and disabled persons homestead exemption, a homeowner must:

  • Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and
  • 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 a licensed physician or psychologist; 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.
  • 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. The current maximum allowed is $31,000 for the 2015 application period.

Note: Homeowners who received a homestead exemption credit for tax year 2013 will not be subject to the income requirement, even if they move to another Ohio residence. In other words, the grandfather status is "portable".

To qualify for the disabled veterans enhanced homestead exemption, a homeowner must:

  • Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and
  • Be a veteran of the armed forces of the United States (including the reserve components or the National Guard) who has received a permanent total disability rating, or a 100 percent total disability rating for a service-connected disability or combination of service-connected disabilities.

The exact amount of savings from the exemption will vary from community to community based on local tax rates. View an estimated reduction schedule for the senior and disabled persons homestead exemption for your tax district.

If you are interested in filing a homestead exemption application, call our office at 614-525-3240, visit our offices at 373 S. High St., 21st Floor, or select the appropriate link above to download an application. Senior and disabled applicants also have the option to file an application electronically.

Those homeowners who already receive the homestead exemption do not need to reapply every year. However, if your circumstances change you must notify our office. A continuing homestead exemption application is sent each year to those homeowners who received the reduction for the preceding tax year. Please return this form only if there have been changes in eligibility status, e.g. you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.