Senior and Disabled Property Tax Homestead Exemption

Ohio

2021

No Variation in Receipt of Benefits

Exemption

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

Exemption from assessed value

Residential

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

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Surviving Spouse

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. Peace officers, firefighters, and first responders qualify for the exemption irrespective of their volunteer or paid positions. 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 2021 application year is $34,200. Participants who received a real property homestead exemption tax credit for tax year 2013 or exemption for manufactured home for tax year 2014 are 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 government is unable to exercise an option

No local option regarding program features

State reimburses all of the local government tax loss

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

OH101_RR21