Senior and Disabled Property Tax Homestead Exemption

State

Ohio

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

The benefit is a flat exemption of $25,000 of the market value of an eligible homestead.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligible property includes residential homesteads and up to 1 acre of surrounding land. Manufactured homes are also eligible for this exemption.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Eligibility is restricted to homeowners age 65 and older, or disabled, or surviving spouse of a deceased taxpayer who had previously received the exemption is at least 59 years years old. Only one of the principal owners of the homestead needs to be 65 years of age in order to meet age qualifications. Individuals who attained 64 prior to 1 January of the year of application or the first or become disabled prior to 1 January of the year of application, will be eligible for the homestead exemption if their qualifying income is below the state-established threshold. The threshold is indexed each year. The income ceiling for 2019 application year is $32,800. Participants who received a real property homestead exemption tax credit for tax year 2013 or exemption for manufactured home for tax year 2014 exempt from the income ceiling requirement. Applications must be filed with the county auditor by 31 December in the year in which the exemption is sought in order to qualify. Subsequent applications are not required unless eligibility conditions change.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses local governments for the cost of these tax credits.

Record ID

OH101_RR19

Footnotes

Sources

Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2019)
Ohio Department of Taxation FAQ Real Property Tax -Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing Accessed 10/19/2020]
View Archived Source

Ohio Department of Taxation Application for Homestead Exemption for the Elderly and Disabled, (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105a.pdf Accessed 10/19/2020]
View Archived Source


Ohio Department of Taxation Frequently Asked Questions - Homestead Exemption for the Elderly and Disabled
[https://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs/tabid/3074/Default.aspx?QuestionID=304&AFMID=9554 Accessed 04/30/2018]
View Archived Source

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