To receive the homestead exemption as a senior citizen, disabled person or surviving spouse you must:
- Be at least 65 years of age during the year you first file, or be determined to have been permanently and totally disabled (see definition below), or be a surviving spouse (see definitions that follow).
- Own and have occupied your home as your principal place of residence on January 1 of the year for which you file the application.
- Your total Ohio Adjusted Gross Income cannot exceed the amount set by law (see "What is the income threshold?"). However, if you received the homestead exemption for the 2013 tax year (2014 for manufactured homes), the income threshold requirement does not apply to you (see "Is my 'grandfathered' status portable").
Definition of a Surviving Spouse
An eligible surviving spouse:
- Must be the surviving spouse of a person who was receiving the homestead exemption by reason of age or disability for the year in which the death occurred.
- Must have been at least 59 years old on the date of the decedent's death.
Permanent and totally disabled means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes them unfit to work at any substantially remunerative employment which they are reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least 12 months without any present indication of recovery, or who has been certified as totally and permanently disabled by an eligible state or federal agency.
Qualifications for the Homestead Exemption as a Disabled Veteran
To receive the homestead exemption as a disabled veteran you must:
- Have been discharged or released from active duty.
- Be determined to have a total service-related disability or be receiving compensation for a service-related disability at a level of 100% following a determination of individual unemployability by the Department of Veteran's Affairs or its predecessor or successor, or be a surviving spouse (see definition below).
- Have been discharged or released under honorable conditions.
- Own and have occupied your home as your principal place of residence on January 1 of the year in which you file the application.
Definition of Surviving Spouse of a Disabled Veteran
To be eligible as a surviving spouse of a disabled veteran:
- Must be the surviving spouse of a person who was receiving the homestead exemption for the year in which the death occurred.
- Must have occupied the homestead at the time of the veteran's death.
- Must acquire ownership of the homestead or, in the case of a homestead that is a unit in a housing cooperative, continue to occupy the homestead.
The surviving spouse remains eligible for the exemption until the year following the year in which the surviving spouse remarries.