Skip to Content
Ohio

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

Ohio Program Overview

Property Tax-Aide features the Homestead Exemption for older Ohio residents.

The Homestead Exemption

The exemption, a credit on property tax bills, allows qualifying homeowners to exempt the first $25,000 of the appraised value of their homes from all local property taxes. The reduction is applied to the value of the dwelling unit and up to one acre land.

Eligibility

  • Applicant must be at least 65 years of age during the year when first filing. A surviving spouse must have been at least 59 at the time of the spouse’s death.
  • Homeowner must own their home and claim it as their primary residence as of January 1 in the year of 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
  • The income threshold for the applicant (and spouse) if applying in 2022 is $34,600 and if applying in 2023, income is $36,100. “Modified Adjusted Gross Income” (MAGI). Modified Adjusted Gross Income is Ohio Adjusted Gross Income (line 3 of the Ohio income tax return) plus any business income that has been deducted in computing OAGI on line 11 of Ohio Individual Income Tax Schedule A. This business income must now be included in the income calculation used to determine eligibility for the homestead exemption.
  • If the property is owned by a life estate or by a trust, or the applicant is the mortgagor of the property, you may be required to provide copies of any trust agreements, mortgages or other documents that identify the applicant’s eligible ownership interest in the home.
  • Those who are 100% disabled may also be eligible.

Application Deadline

  • For real property, file on or before December 31 of the year for which the exemption is sought.
  • If you also qualified for the homestead exemption for last year but did not file a current application for that year (for real property) or for this year (for manufactured or mobile homes) on the same property, you may file a late application for the missed year by checking the late application box on the front of the application form.
    • You may only file a late application for the same property for which you are filing a current application.
  • For manufactured or mobile homeowners, applications must be filed on or before December 31 of the year prior to the year for which the exemption is sought.

Required Documentation

  • Applicants must provide proof of age and current residency by submitting a photocopy of a valid Ohio driver’s license or State of Ohio ID card. Disabled applicants have to show proof of disability, but not age.
  • A copy of the applicant’s Ohio tax return 1040 or 1040A or for those applicants who have not filed the Ohio income tax return, DTE form 105H, used to estimate Ohio income. Applicants may be asked to supply source documents such as W-22, 1099s, etc. to verify income.

Contact Details

Applications can be submitted to county auditors. See the Directory of County Auditors to locate yours:

http://caao.org/auditors-directory/

Please visit the Ohio’s Department of Taxation for further information.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

Back to top