Please read before you complete the application.
What is the Homestead Exemption? The homestead exemp-
tion provides a reduction in property taxes to qualiﬁ 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 afﬁ 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 ﬁ nancial and tax information ﬁ 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.
Qualiﬁ 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 ﬁ rst ﬁ le, or be determined to have been permanently and
totally disabled (see deﬁ nition at right), or be a surviving spouse
(see deﬁ 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 ﬁ le the application. For manufactured or mobile home owners,
the dates apply to the year following the year in which you ﬁ 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. “Total income” is de-
ﬁ ned as the adjusted gross income for Ohio income tax purposes
(line 3 of Ohio income tax return) of the owner and the owner’s
spouse for the year preceding the year for which you are applying.
If you do not ﬁ le an Ohio income tax return, you will be asked to
produce a federal income tax return for you and your spouse. If
you do not ﬁ le a federal income tax return, you will be asked to pro-
duced evidence of income and deductions allowable under Ohio
law so that the auditor may estimate Ohio adjusted gross income.
Current Application: If you qualify for the homestead exemption
for the ﬁ rst time this year (for real property) or for the ﬁ 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 qualiﬁ 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 ﬁ ling a cur-
rent application, but you did not ﬁ le a current application for that year,
you may ﬁ le a late application for the missed year by checking the
late application box on the front of this form. You may only ﬁ le a late
application for the same property for which you are ﬁ ling a current
Deﬁ 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 ﬁ rst day of January of the year for which
the homestead exemption is requested, some impairment of body
or mind that makes him/her unﬁ 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 indeﬁ -
nite period of at least 12 months without any present indication
of recovery, or who has been certiﬁ ed as totally and permanently
disabled by an eligible state or federal agency.
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