Homestead Hotline: 937-225-4341
Qualifying senior citizens, those with a permanent disability and surviving spouses of a public service officer who was killed in the line of duty are eligible for a reduction on a portion of their property taxes under the Homestead Exemption Program.
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 are 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.
How to Apply for a Homestead Exemption
Note: Veterans/Disabled applicants and/or those not filing Ohio income tax will be required to print the application and mail it in.
Applicants who are the surviving spouse of a public service officer killed in the line of duty must print out the following application and mail it in the Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty (PDF).
How to Qualify for the Program
- Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply.
- 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; or Be the surviving spouse of a public service officer killed in the line of duty.
- Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law, which is adjusted annually for inflation. For current applications, 2022 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $36,100. For late applications, 2021 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $34,600.
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. Additionally, homeowners who are the surviving spouse of a public service officer who was killed in the line of duty will not be subject to the income requirement.
A manufactured home is subject to an annual tax on the home itself not to include the land it is located on. The home is taxed like real estate with appraisals performed every 3 to 6 years. When a manufactured home is sold, the title to the home needs to be transferred. In order to transfer the title, all taxes assessed on the home must be paid. Once the taxes are paid a conveyance form needs to be completed and conveyance fees paid. The conveyance fees are $3 per thousand based on the purchase price for the home and a $.50 transfer fee. Based upon the sale of the home the conveyance fees may be exempt and only subject to the $.50 transfer fee.
Homestead Exemption for senior citizens, permanently disabled persons and surviving spouses of those taxpayers already receiving the Homestead Exemption are available if the taxpayer meets the qualifications.
For questions, please contact the Montgomery County Auditor's Homestead Hotline at 937-225-4341 or email the Auditor's Office regarding manufactured homes.
Mail Applications to:
Karl L. Keith, Montgomery County Auditor
Attn: Homestead Department
451 W Third Street
Dayton, OH 45422-1021