The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans under a certain income to reduce their property tax burden on their primary residence by shielding some of the market value of their home from taxation. The income cap is set annually by the Ohio Department of Taxation.

The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $28,000 of the market value of their home from all local property taxes.For example, through the Homestead Exemption, a home with a market value of $100,0000 would be billed as if it is worth $72,000. The exact amount of savings will vary from location to location.

To apply, complete the application form (DTE 105A & E) Homestead Exemption application Form for Senior Citizens, Disabled Persons and Surviving Spouses. Then file it with your local county auditor. There is no fee for applying.

Qualifying owner's do not need to apply each year. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor. Continuing homestead forms will be sent out annually to report any eligibility qualifications. **If nothing has changed you do not need to return the form. **

• Property must be the owner's primary residence.
• Is at least 65 years old as of any point in the tax year of the application.
• Make less than the income cap established for that tax year not including social security.
• Is totally and permanently disabled as of January 1st of the year he/she applies as certified by a licensed physician or psychologists or a state or federal agency. OR
• Is the surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

The current income cap is $40,000

The application form requires individuals to report their age, date of birth, and designation of the property as their primary residence. It is signed under penalty of perjury. Ohio law also provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for the three years following the conviction and must pay any improperly exempt tax, plus interest.

If you are claiming a physical disability, you must have the certificate DTE105E signed by a physician licensed to practice medicine in Ohio. If you are claiming mental disability, you must have the certificate signed by a physician or psychologist licensed to practice in Ohio. You may also submit a certificate from any state or federal agency that classifies you as permanently and totally disabled.

You are eligible for the Homestead Exemption if all of the following are true:

• You created the trust to be effective during your lifetime (an inter vivos trust).
• You provided the assets for the trust (you are the settlor).
• You can terminate the trust at any time (it is a revocable trust).
• The trust agreement contains a provision that says you have complete possession of the property.