Homestead Exemption & Tax Relief
The Auditor's Office administers several forms of property tax relief for Ohio homeowners.
There is a "Non-Business Credit" (formerly the 10% rollback) for agricultural and residential parcels. This became law with the enactment of the state income tax; the law was amended in 2013 to apply only to tax levies passed or in existence prior to the November 2013 election. The credit does not apply to commercial and industrial parcels.
The Auditor's Office also administers the "Owner Occupancy Credit" (formerly the 2.5% supplemental rollback). The 2.5% Property Tax Reduction Law passed in 1979 and was amended in 2013 to apply only to tax levies passed or in existence prior to the November 2013 election. This reduction is for residential and agricultural parcels with a home site occupied by the owner. Apply for the Owner Occupancy Credit (DTE 105D).
Senior citizens and the permanently disabled may be eligible for the Homestead Exemption for the elderly and disabled, which offers a reduction in the market value of a home before property taxes are calculated. Beginning with the 2014 tax year, new applicants are subject to an income means test; recipients who received a homestead credit for tax year 2013 continue to receive the credit without being subject to the test.
To enroll, complete the Homestead Exemption Application (DTE 105A), or call the Auditor's Office at (740) 652-7020 for assistance. Applications must be filed with the County Auditor.
Am. Sub. House Bill 85 (130th General Assembly) created an additional classification of recipient for the homestead exemption and granted an increased reduction. Am. Senate Bill 10 (131st General Assembly) extended that increased reduction to another group of disabled veterans. Through these Acts, disabled veterans who meet certain criteria and qualifying spouses are entitled to a homestead reduction equal to the taxes on $50,000 of true value (versus the traditional reduction equal to the taxes on $25,000 of true value), without being subject to income limits.
Under the definition in R.C. 323.151(F), a "disabled veteran" is a veteran of the armed forces of the United States (including reserve components or the National Guard) who was discharged under honorable conditions and who has either received a total (100%) disability rating for service-connected disabilities, or a total (100%) disability rating for compensation based on a determination of individual unemployability.
To qualify, the disabled veteran must provide a copy of the Department of Defense Form 214 (DD214), which lists the conditions of discharge; the discharge must have been under honorable conditions. Veterans applying under the total disability provision provide a copy of the VA award letter assigning the 100% disability rating. Veterans applying under the compensation provision provide a copy of the award letter granting total compensation at the 100% level and a copy of the finding that their "individual unemployability" application has been granted.
Applications must be filed with the County Auditor.
