DTE 105A
Rev. 10/19
Please read before you complete the application.
What is the Homestead Exemption? The homestead exemp-
tionprovidesareductioninpropertytaxestoqualiedsenioror
disabled citizens, or a surviving spouse, 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.
What Your Signature Means: By signing the front of this form,
you arm under penalty of perjury that your statements on the
form are true, accurate and complete to the best of your knowl-
edge and belief and that you are authorizing the tax commissioner
andthecountyauditortoreviewnancialandtaxinformationled
with the state. A conviction of willfully falsifying information on this
application will result in the loss of the homestead exemption for a
period of three years.
Qualications for the Homestead Exemption for Real Property
and Manufactured or Mobile Homes: To receive the homestead
exemption you must be (1) at least 65 years of age during the
yearyourstle,orbedeterminedtohavebeenpermanentlyand
totallydisabled(seedenitionatright),orbeasurvivingspouse
(seedenitionatright),and(2)ownandhaveoccupiedyourhome
as your principal place of residence on Jan. 1 of the year in which
youletheapplication.Formanufacturedormobilehomeowners,
thedatesapplytotheyearfollowingtheyearinwhichyoulethe
application. A person only has one principal place of residence;
your principal place of residence determines, among other things,
where you are registered to vote and where you declare residency
for income tax purposes. You may be required to present evidence
of age. If the property is being purchased under a land contract,
is owned by a life estate or by a trust, or the applicant is the mort-
gagor of the property, you may be required to provide copies of
any contracts, trust agreements, mortgages or other documents
that identify the applicant’s eligible ownership interest in the home.
If you are applying for homestead and did not qualify for the ex-
emption for 2013 (2014 for manufactured homes), your total in-
come cannot exceed the amount set by law. Beginning tax year
2020 for real property and tax year 2021 for manufactored homes,
“total income” is dened as “modied adjusted gross income,”
which is comprimised of Ohio Adjusted Gross Income plus busi-
ness income from line 11 of Schedule A of the Ohio Schedule A.
“Total Income” is that of the owner and the owner’s spouse for the
year preceding the year for which you are applying. If you do not
leanOhioincometaxreturn,youwillbeaskedtoproduceafed-
eralincometaxreturnforyouandyourspouse.Ifyoudonotlea
federal income tax return, you will be asked to produced evidence
of income and deductions allowable under Ohio law so that the
auditormayestimateOhiomodiedadjustedgrossincome.
Current Application: If you qualify for the homestead exemption
forthersttimethisyear(forrealproperty)orforthersttimenext
year (for manufactured or mobile homes), check the box for Current
Application on the front of this form.
Late Application: Ifyoualsoqualiedforthehomesteadexemption
for last year (for real property) or for this year (for manufactured or
mobilehomes)onthesamepropertyforwhichyouarelingacur-
rentapplication,butyoudidnotleacurrentapplicationforthatyear,
youmaylealateapplicationforthemissedyearbycheckingthe
lateapplicationboxonthefrontofthisform.Youmayonlylealate
application for the same property forwhichyouare ling a current
application.
Denition of a Surviving Spouse: An eligible surviving spouse
must (1) be the surviving spouse of a person who was receiving
the homestead exemption by reason of age or disability for the
year in which the death occurred, and (2) must have been at least
59 years old on the date of the decedent’s death.
Permanent Disability: Permanentandtotallydisabledmeansa
personwhohas,ontherstdayofJanuaryoftheyearforwhich
the homestead exemption is requested, some impairment of body
ormindthatmakeshim/herunttoworkatanysubstantiallyremu-
nerative employment which he/she is reasonably able to perform
andwhichwill,withreasonableprobability,continueforaninde-
nite period of at least 12 months without any present indication
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