Qualifications
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 2024 (Taxes paid in 2025), new applicants' annual adjusted Ohio gross income (OAGI) must be less than $38,600. For Tax Year 2025 (Taxes paid in 2026), new applicants' Ohio Adjusted Gross Income must be less than $40,000. 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 $52,300 for tax year 2024 (taxes paid in 2025) and $56,000 in tax year 2025 (taxes paid in 2026). This requires a different homestead form for disabled veterans and the DD-214 form. Veterans must be 100% disabled to qualify.
Owner Occupancy
440-576-3445440-576-3445
(M-F 8:00am – 4:30pm)
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.