Charity A. RauschenbergHancock County Auditor

HOMESTEAD EXEMPTION PROGRAM

Senior Citizens, Disabled Persons and Surviving Spouse

The homestead exemption is a form of property tax relief that lowers real estate taxes by providing a $25,000 reduction of the market value of the home.  To qualify for the exemption with means-testing, a homeowner must:

• own and occupy the home as their principal residence as of January 1 of the tax year of application for real property, or January 1 of the calendar year of application for manufactured or mobile home; AND

• have a 2022 Modified Adjusted Gross Income of less than $36,100 for property tax year 2023 (payable 2024).  Late applicants have through the 1st Monday of June to apply and receive the credit for the current calendar year.  The threshold was $34,600 for property tax year 2022 (payable 2023) based on 2021 Modified Adjusted Gross Income; AND

• turn 65 years old by December 31 of the year of application; OR 

• be totally and permanently disabled as of January 1 of the year of application, as certified by a licensed physician or psychologist, or a state or federal agency; 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. 

DTE 105a Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

DTE 105e Certificate of Disability for the Homestead Exemption (for a licensed physician or psychologist)

DTE 105h Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (for applicants who don't file an Ohio Income Tax return)

Disabled Veterans and Surviving Spouses

A veteran granted a total disability rating of 100% by the Department of Veterans Affairs may qualify for the Homestead reduction without means-testing.  If the applicant qualifies, the amount of the Homestead reduction is doubled.  To qualify, homeowners must:

• own and occupy the home as their principal residence as of January 1 of the tax year of application for real property, or January 1 of the calendar year of application for manufactured or mobile home; AND

• provide a copy of their Department of Defense Form 214 (DD214)

• provide a copy of their award letter showing the disability rating of 100%

DTE 105i Homestead Exemption Application for Disabled Veterans and Surviving Spouses

Surviving Spouses of Public Service Officers

Effective January 15, 2021, a homestead exemption for the widow or widower of a peace officer, firefighter or other emergency responder who dies in the line of duty or by an injury or illness sustained in the line of duty, can qualify for a $50,000 reduction of the market value of the property.  Surviving spouses can file a late application for tax year 2020 by the first Monday in June, as well as a current application for tax year 2021.  The exemption will continue for future years as long as the surviving spouse remains eligible (does not remarry).

DTE 105k Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty

Facts

All applicants will be notified if their application is denied.

Continuing Applications will be mailed in January of each year and are due at the end of the year.  If there are no changes, please DO NOT RETURN.

For applicants owning more than one home, the principal residence is considered the home where the person is registered to vote and for income tax purposes.

Late applicants for real property can apply through the 1st Monday in June of every year and receive a tax credit for the current calendar year upon qualification.

Total income is the Modified Adjusted Gross Income (MAGI) of the applicant and spouse for the year preceding the year in which a homestead application is made.  Includes wages, interest, dividents, rents, pensions, etc. (Line 3 of the OH IT 1040) plus any business income deducted on Schedule A (Line 11 of the OH IT 1040).

If deemed disabled by a federal or state program a copy of the "award letter" showing the date the disability was granted is required.  Please do not submit your monetary benefit statement showing how much income you will receive as this will not suffice for verification purposes.

Means-testing only applies to those applying for the first time in 2014 or later.  If an applicant has previously received the homestead reduction for tax year 2013 (2014 for manufactured and mobile homes), that person will not be means-tested.  This is true even if the applicant moves to a new residence and applies for the homestead in a later year.  Complete DTE 105g.

The Homestead Exemption Applications and Addendums are signed under penalty of perjury.  Ohio law provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor.

Hancock County Auditor

Charity Rauschenberg