In 1970, Ohio voters approved a constitutional amendment permitting a homestead exemption that reduced property tax for lower income senior citizens. In 2007 the General Assembly expanded the program to include all homeowners who were either 65 or older or permanently and totally disabled, regardless of their income. Now, the state of Ohio is returning to the originally approved system of applying means/income testing to determine eligibility for the homestead exemption.
Beginning with the 2014 tax year, new homestead exemption applicants will be subject to an income means test. Homestead recipients who received the credit in 2013 will continue to receive the credit without being subject to this test.
To qualify for the program, a homeowner must:
- Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and
- Be 65 years of age, or turn 65, by December 31 of the year for which they apply; or
Be totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist; or
Be the surviving spouse of a person who was receiving the homestead exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.
- Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law (see application), which is adjusted annually for inflation. "Total income" is defined as the adjusted gross income for Ohio income tax purposes.
Note: Homeowners who received a homestead exemption credit for tax year 2013 will not be subject to the income requirement even if they move to another Ohio residence.
TO APPLY FOR THE HOMESTEAD EXEMPTION:
Print and fill out the application for mailing to the Montgomery County Auditor.For questions, please contact the Montgomery County Auditor's
Homestead Hotline at (937) 225-4341.
Mail Applications to:
Karl L. Keith, Montgomery County Auditor
Attn: Homestead Dept.
451 W. Third St.
Dayton, OH 45422-1021