FOR COUNTY AUDITOR’S USE ONLY:
Taxing district and parcel or registration number Auditor’s application number
First year for homestead exemption
Dateled
Name on tax duplicate
Taxable value of homestead: Taxable land Taxable bldg. Taxable total
Method of Verication (must complete one):
Tax commissioner portal: Year Total MAGI No information returned
Ohio tax return (line 3 plus line 11 of Ohio Schedule A): Year Total MAGI
Federal tax return (line 4, 1040EZ): Year Total FAGI
(line 21, 1040A): Year Total FAGI
(line 37, 1040): Year Total FAGI
Worksheet (attached): Estimated MAGI
Granted Denied
County auditor (or representative) Date
DTE 105A
Rev. 10/19
Homestead Exemption Application for Senior Citizens,
Disabled Persons and Surviving Spouses
Real property and manufactured or mobile homes: File with the county auditor on or before December 31.
Please read the instructions on the back of this form before you complete it. Disabled applicants must complete form DTE 105E,
CerticateofDisabilityfortheHomesteadExemption,andattachitoraseparatecerticationofdisabilitystatusfromaneligiblestateor
federal agency to this application. See the instructions on page 3 of this form.
Current application
Late application for prior year
Application of person who received homestead reduction for 2013 or for 2014 for manufactured or mobile homes. Form DTE 105G
must accompany this application.
Application of person who received the homestead reduction for 2006 that is greater than the reduction calculated under the current law.
Form DTE 105G must accompany this application.
Type of application:
Senior citizen (must be at least age 65 by December 31st of the year for which the exemption is sought)
Disabled person (must be permanently and totally disabled on January 1 of the year for which exemption is sought)
Surviving spouse (must have been at least 59 years old on the date of the spouse’s death and must meet all other homestead exemp-
tion requirements)
Type of home:
Single family dwelling Unit in a multi-unit dwelling Condominium Unit in a housing cooperative
Manufactured or mobile home Land under a manufactured or mobile home
Applicant’s name Applicant’s date of birth SSN
Name of spouse Spouse’s date of birth SSN
Homeaddress
County in which home is located
Taxing district and parcel or registration number
from tax bill or available from county auditor
- 1 -
Stark County Office Building
110 Central Plaza South, Suite 220
Canton, OH 44702-1410
Phone (330) 451-7323
Fax (330) 451-7630
Email jamaag@starkcountyohio.gov
Alan Harold
Stark County Auditor
Reset Form
Inordertobeeligibleforthehomesteadexemption,theformofownershipmustbeidentied.Propertythatisownedbyacorporation,
partnership, limited liability company or other legal entity does not qualify for the exemption. Check the box that applies to this property.
The applicant is:
an individual named on the deed
a purchaser under a land installment contract
a life tenant under a life estate
a mortgagor (borrower) for an outstanding mortgage
trustee of a trust with the right to live in the property
the settlor, under a revocable or irrevocable inter vivos trust, holding title to a homestead occupied by the settlor as a right under the
trust
astockholderinaqualiedhousingcooperative.SeeformDTE105A–Supplementforadditionalinformation.
other
If the applicant or the applicant’s spouse owns a second or vacation home, please provide the address and county below.
Address City State ZIPcode County
HaveyouordoyouintendtoleanOhioincometaxreturnforlastyear?YesNo
Total income for the year preceding year of application, if known (see instructions):
I declare under penalty of perjury that (1) I occupied this property as my principal place of residence on January 1 of the year(s) for which
I am requesting the homestead exemption, (2) I currently occupy this property as my principal place of residence, (3) I did not acquire
this homestead from a relative or in-law, other than my spouse, for the purpose of qualifying for the homestead exemption, (4) my total
income for myself and my spouse for the preceding year is as indicated above and (5) I have examined this application, and to the best
of my knowledge and belief, this application is true, correct and complete.
I (we) acknowledge that by signing this application, I (we) delegate to both the Ohio tax commissioner and to the auditor of the county in which the
propertyforwhichIamseekingexemptionislocated,andtotheirdesignatedagents,theauthoritytoreleasemytaxand/ornancialrecordsand
to examine and consult regarding such records for the purpose of determining my eligibility for the homestead exemption or a possible violation of
thehomesteadlaws.SuchrecordsshallnotcontainanyfederaltaxinformationasdenedinI.R.C.6103andreceivedfromtheInternalRevenue
Service.IexpresslywaivethecondentialityprovisionsoftheOhioRevisedCode,includingO.R.C.5703.21and5747.18,whichmayotherwise
prohibit disclosure, and agree to hold the Ohio tax commissioner and county auditor harmless with respect to the limited disclosures herein. Except
asauthorizedbylaw,thepartiestowhichthisauthorityisdelegatedshallmaintainthecondentialityoftheinformationreceivedandtheinformation
shall not otherwise be re-disclosed.
Signature of applicant Signature of spouse
Mailing address Date
Phonenumber E-mailaddress
DTE 105A
Rev. 10/19
- 2 -
DTE 105A
Rev. 10/19
Please read before you complete the application.
What is the Homestead Exemption? The homestead exemp-
tionprovidesareductioninpropertytaxestoqualiedsenioror
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 arm 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
andthecountyauditortoreviewnancialandtaxinformationled
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.
Qualications 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
yearyourstle,orbedeterminedtohavebeenpermanentlyand
totallydisabled(seedenitionatright),orbeasurvivingspouse
(seedenitionatright),and(2)ownandhaveoccupiedyourhome
as your principal place of residence on Jan. 1 of the year in which
youletheapplication.Formanufacturedormobilehomeowners,
thedatesapplytotheyearfollowingtheyearinwhichyoulethe
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 dened as “modied 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
leanOhioincometaxreturn,youwillbeaskedtoproduceafed-
eralincometaxreturnforyouandyourspouse.Ifyoudonotlea
federal income tax return, you will be asked to produced evidence
of income and deductions allowable under Ohio law so that the
auditormayestimateOhiomodiedadjustedgrossincome.
Current Application: If you qualify for the homestead exemption
forthersttimethisyear(forrealproperty)orforthersttimenext
year (for manufactured or mobile homes), check the box for Current
Application on the front of this form.
Late Application: Ifyoualsoqualiedforthehomesteadexemption
for last year (for real property) or for this year (for manufactured or
mobilehomes)onthesamepropertyforwhichyouarelingacur-
rentapplication,butyoudidnotleacurrentapplicationforthatyear,
youmaylealateapplicationforthemissedyearbycheckingthe
lateapplicationboxonthefrontofthisform.Youmayonlylealate
application for the same property forwhichyouare ling a current
application.
Denition 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: Permanentandtotallydisabledmeansa
personwhohas,ontherstdayofJanuaryoftheyearforwhich
the homestead exemption is requested, some impairment of body
ormindthatmakeshim/herunttoworkatanysubstantiallyremu-
nerative employment which he/she is reasonably able to perform
andwhichwill,withreasonableprobability,continueforaninde-
nite period of at least 12 months without any present indication
- 3 -