Applicants must meet each requirement:

  • At least 65-years-old during the filing year, or have a permanent and total disability, or a surviving spouse of a previous Homestead receiver
  • Own and occupy your home as your principal residence place as of January 1 of the application year
  • For Tax Year 2021 (Calendar Year 2022), new applicants' annual adjusted Ohio gross income (OAGI) must be less than $34,600. For Tax Year 2022 (Calendar Year 2023), new applicants' Ohio Adjusted Gross Income must be less than $36,100. This information is found on line 3 on your income tax return and must be effective for Jan 1 of the year you are applying. 


Disabled applicants must also submit either a Certificate of Disability form (DTE 105E) signed by a doctor or State/Federal Agency, or a notice of award letter with date of award (sometimes called a SSA Disability Determination Letter or Benefit Verification Letter) from the Social Security Office.


Military veterans permanently disabled from a service related disability may receive an exemption up to $50,000. This requires a different homestead form for disabled veterans.  



Owner Occupancy


(M-F 8:00am – 4:30pm)

Owner Occupancy Application


A home owner may receive a small percentage reduction on their property tax bill, as long as the owner lives in the home. There is no application deadline.


To qualify, you must own and occupy your home as of January 1 of the year you apply for the reduction. A homeowner and spouse may only apply for one property in Ohio.


The reduction only applies to one acre of land and the homesite value. Any additional acres on the property will not recieve an Owner Occupancy reduction.   


Frequently Asked Questions

How will I know if my application has been approved?

 You will receive notification from our office no later than the first Monday in October.

If denied, you may contest our decision by filing an appeal through the Board of Revision. The appeal must be submitted before the real property first-half taxes deadline of the year.

If the title of my property is in a trust, can I still receive homestead exemption?

You are eligible if you created the trust to be effective during your lifetime AND you provided the assets for the trust. Properties not owned by an individual are ineligible for homestead exemption.

Will I have to apply every year to receive the homestead exemption?

No. In January, we send out continuing application forms. Please return this form ONLY if you no longer meet the eligibility requirements.

I qualify but my spouse is under 65-years-old. Are we still eligible?

Yes. If one of the owners meets the age or disability requirement, the property is eligible.

Contact Us

(P) 440-576-3783

(F) 440-576-3797


Public Records Policy

Our office is located in the county courthouse at
25 W Jefferson St, Jefferson, Ohio.

Contact Us

(P) 440-576-3783

(F) 440-576-3797


25 W Jefferson St, Jefferson, Ohio

Open M-F 8:00am - 4:30pm

Public Records Policy