Need Legal Aid Help? Get Started

What is Ohio’s Homestead Exemption?

Ohio has two types of Homestead Exemption: (1) senior and disabled persons homestead exemption and (2) disabled veterans enhanced homestead exemption.

Senior and Disabled Persons Homestead Exemption protects the first $25,000 of your home’s value from taxation. For example, if your home is worth $100,000, you will be taxed as if the home were worth $75,000.

Who is eligible?

  1.  A homeowner who owns and lives in the home as their primary residence as of January 1st of the year for which they apply and
    • is 65 years old (or who will turn 65 the year for which they apply) or
    • is permanently and totally disabled as of the 1st day of the year for which they apply.
  2. The surviving spouse of a person who had been enrolled in Homestead who was at least 59 years of age when the spouse died.
  3. Applicants must have a total gross income (applicant plus applicant’s spouse, if any) below the amount set by law each year. The 2017 household income limit is $31,800. See www.tax.ohio.gov for income limits in future years.

Disabled Veterans Enhanced Homestead Exemption protects the first $50,000 of your home’s value from taxation. For example, if your home is worth $100,000, you will be taxed as if the home were worth $50,000.

Who is eligible?
A homeowner who owns and lives in the home as their primary residence as of January 1st of the year for which they apply and

  • is a veteran of the Armed Forces of the United States (including Reserves and the National Guard) who was discharged or released from active duty under honorable conditions; and
  • has received a 100% disability rating for compensation based on individual un-employability for a service-connected disability or combination of service-connected disabilities.

What property is eligible?
For both exemptions:
The property must be where you usually live;

  1. You must have been living there as of January 1st of the year for which you apply; and
  2. You must be on the deed, or if the property is held in a trust, you must give the Auditor a copy of the trust.

How do you apply?
For both exemptions:

  1. Fill out application form DTE105A—you can get the form at your county Auditor’s office, at your county Auditor’s website, or at the Ohio Department of Taxation’s website (tax.ohio.gov).
  2. File form DTE105A with your county Auditor—you must file the original form that has your ink signature (not a copy). You cannot electronically file the form.
  3. If your eligibility is based on AGE, you must submit PROOF OF AGE with your application. You can prove your age with a copy of your driver’s license (current or expired), State of Ohio ID card, birth certificate or passport (current or expired).
  4. If your eligibility is based on DISABILITY, you must submit PROOF OF DISABILITY with your application. You can prove your disability by getting the Auditor’s Certificate of Disability form signed by your doctor OR by giving the Auditor a copy of a statement from Social Security, the Department of Veterans Affairs, the Railroad Retirement Board, or the Ohio Bureau of Workers Compensation that says you are totally and permanently disabled.
  5. If your eligibility is based on VETERANS DISABILITY, you must submit the letter you received from the U.S. Department of Veterans Affairs stating that your application for the status of individual un-employability has been granted (including percentage assigned) along with a copy of your DD-214.

When do you apply?
For both exemptions:

  1. In September 2016, the law changed to allow real property (land and buildings attached to the land) applications to be filed any time before December 31st. If you are applying for the exemption on a manufactured or mobile home, you have to apply on or before the first Monday in June.
  2. If you were eligible for the exemption last year, but did not apply, you can file a late application for the previous year at the same time that you file your application for the current year.
  3. If you are approved for the Homestead Exemption, you do not need to re-apply in future years.

To get an application form, or if you need help or have questions, call your county Auditor’s Homestead Department:
In Cuyahoga County, call 216.443.7010
In Ashtabula County, call 440.576.3445
In Lake County, call 440.350.2536
In Geauga County, call 440.279.1617
In Lorain County, call 440.329.5207

This article was written by Kristen Nawrocki and appeared in The Alert: Volume 33, Issue 3. Click here to read a full PDF of this issue!

Print
Quick Exit