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Homestead Exemption

The Homestead Exemption is a program that provides a reduction in property taxes to any senior or disabled citizen on the dwelling that is that individual's principal place of residence and up to one acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $30,500 of the market value of an eligible taxpayer's homestead.

To qualify for the program, a homeowner must

  1. Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and
  2. 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.
  3. 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.
  4. Program is administered by the County Auditor. For more information, contact the Auditor's office at (614) 525-3240 or visit their website to obtain the application.