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Homestead Exemption

In 1970, Ohio voters approved a constitutional amendment permitting a homestead exemption that reduced property tax for lower income senior citizens. The Homestead Exemption is a program that provides a reduction in property taxes to any qualified senior, permanently disabled citizen or disabled veterans 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 $25,000 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 $31,800 for the 2017 application period.
  4. If disabled veteran you must be a veteran of the armed forces of the United States (including the reserve components or the National Guard) who has been discharged or released from active duty in the armed forces under honorable conditions, and who has received a total disability rating or a total disability rating for compensation based on individual un-employability for a service-connected disability or combination of service-connected disabilities.
  5. Program is administered by the County Auditor. For more information, contact the Auditor's office at (614) 525-3240 or visit their website to download applications. You can submit electronic application by going to this link https://www.franklincountyauditor.com/homestead/homestead-application.