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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. Now, the state of Ohio is returning to the originally approved system of applying means/income testing to determine eligibility for the homestead exemption.

Beginning with the 2014 tax year, new homestead exemption applicants will be subject to an income means test. Existing homestead recipients will continue to receive the credit without being subject to this test.

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 – June 1, 2015.

To qualify for the program, 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 $30,500 for the 2014 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".

All homeowners who qualify for the homestead exemption will receive a flat $25,000 property tax exemption on the market value of their home. 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 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, select the link above to download an application, or 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.