Homestead Exemption

What is the Homestead Exemption?

In 1970 Ohio voters approved a constitutional amendment creating the Homestead exemption program. This reduction was for the benefit of homeowners over 65 years of age or permanently and totally disabled. There were income limits. In 2007 the General Assembly passed legislation that abolished the income test. Anyone meeting the age or disability requirement could apply regardless of income.

The program offers tax relief to qualifying senior citizens and permanently and totally disabled residents by reducing their property taxes by exempting up to $26,200 of the home’s market value. The amount of savings will vary from community to community based on local tax rates.

Who qualifies for the new Homestead Exemption?

Ohio Homeowners who:

• Occupy their home as their principal residence as of January 1 of the tax year they are applying for
• Are able to show a modified adjusted gross income that does NOT exceed $36,100 for tax year 2023 AND
• Are at least 65 years old OR
• Are certified to be totally and permanently disabled as of January 1 of the current tax year, regardless of age OR
• Are the surviving spouse of a qualified homeowner, who was at least 59 years of age on the date of their spouse’s death; OR
• Are the surviving spouse of a qualified homeowner, who was a public service officer killed in the line of duty.

ATTENTION DISABLED OHIO VETERANS:

If you are a Veteran with a 100% service-connected disability, you may qualify for the Ohio Disabled Veterans Homestead Exemption.

To qualify, you must:

• Have been discharged or released from active duty under honorable conditions
• Received the 100% total disability rating OR a 100% total disability rating for compensation based on individual unemployability
• Own and occupy the home as of January 1 of the tax year being applied for
• Complete the Homestead Application DTE105I. Submit the application, documentation from the Department of Veterans Affairs certifying the qualifications and copy of your DD214 to our office.

An eligible surviving spouse must be the following:

• The surviving spouse of a person who was receiving the Homestead exemption for the year in which their death occurred.
• Have occupied the homestead at the time of the Veteran’s death.

What if the homeowner is already on the Homestead Exemption Program?

Homeowners currently receiving the Homestead Exemption do not need to file a new application. They will automatically receive the new Homestead Exemption for the next year if they otherwise qualify. EXISTING HOMESTEAD RECIPIENTS WILL CONTINUE TO RECEIVE THE CREDIT WITHOUT BEING SUBJECT TO THIS MEANS/INCOME TEST.

Where and when does someone apply?

Applications must be received in the County Auditor's Office, 119 Governor Foraker Place, PO Box 822, Hillsboro, OH 45133 no later than June 2, 2014.

Questions?

For any questions concerning eligibility or to receive an application, please call the Highland County Auditor's Office at 393-1915.