An applicant must:  

1. Own and occupy the home as their primary residence as of January 1 of the year for which they apply. 

2. Be the surviving spouse of a public service officer killed in the line of duty. A public service officer is a peace officer, which has the same meaning as in section 2935.01 of the Revised Code; firefighter, whether paid or volunteer, of a lawfully constituted fire department; first responder, EMT-basic, EMT-I, and paramedic, which have the same meanings as in section 4765.01 of the Revised Code; or an individual holding any equivalent position in another state. 

The homestead qualifies for the reduction for the tax year in which the public service officer dies through the tax year in which the surviving spouse remarries. 

• Homeowners who are “grandfathered” into the program (and are not subject to meet the income requirement) must also complete form DTE 105G, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses. 

• To apply for the enhanced homestead exemption for disabled veterans, please complete form DTE 105I, Homestead Exemption Application for Disabled Veterans and Surviving Spouses. Applications must be accompanied by a copy of the veteran’s DD214 and  

  • The award letter showing the disability rating of 100%, or 
  • The award letter showing compensation at 100% and a document showing the approval of the application for a determination of individual unemployability. 

To apply for the homestead exemption for the surviving spouses of public service officers killed in the line of duty, please complete form DTE 105K, Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty. 

•  Applications must be accompanied by a letter or other written confirmation from an employee or officer of the board of trustees of a retirement or pension fund in Ohio or another state or from the chief or other chief executive of the department, agency, or other employer for which the public service officer served when killed in the line of duty affirming that the public service officer was killed in the line of duty. The reduction applies to only one homestead owned and occupied by such surviving spouse. 

You may also call our office at 614-525-3240 to request an application be mailed to you, or visit our offices at 373 S. High St., 21st Floor, Columbus OH 43215. 

Applications for real property must be filed on or before December 31 of the year for which the homestead exemption is sought. 

Applications for manufactured or mobile homes must be filed on or before December 31 of the year prior to the year for which the homestead exemption is sought. 

Examples of documents that may be submitted for proof of age are photocopies of a State of Ohio driver’s license or state ID, a passport, or a birth certificate.   

The senior and disabled persons homestead exemption application requires applicants to report Modified Adjusted Gross Income (MAGI) for both applicant and spouse.  We will be able to verify MAGI using a web-based application for those who file Ohio income tax returns. If we are unable to verify your income with this method, we will request that you provide a copy of the Ohio IT1040 and Ohio Schedule A for the appropriate year(s). 

If you were not required to file an Ohio tax return, you must provide a copy of the applicant and spouse’s federal income tax return(s), US 1040, for the appropriate year(s). 
    
If neither spouse had to file a federal or state income tax return, form DTE 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses must be completed and submitted. Helpful documentation includes such items as W-2s (wages) and 1099 forms (retirement, interest and/or dividends). 

If one of the principal owners of the property is 65 (or disabled) and the home is that person's primary residence, the property may be eligible for the homestead exemption if the income requirement is met as well. 

A settlor of a revocable or irrevocable inter vivos trust holding the title to a homestead occupied by the settlor as of right under the trust is considered an owner for homestead exemption purposes. 

A trustee of a trust in which the homestead is held is also deemed an “owner” who is eligible for the homestead exemption. Consequently, if the trustee is an individual and satisfies all the other conditions for eligibility, then that trustee can receive the homestead exemption. 

A copy of the page(s) of the trust agreement identifying the parties to the trust as well as the signature and notarization pages of the trust should be submitted with the homestead application. 

Applications are processed in the order in which received. The timeline for processing applications  varies dependent on such factors as 1) the time of year the application is received, 2) the volume of applications received, 3) the status requested (late application or current application) and 4) whether appropriate supporting documentation is provided.  

*Note: Current applications that must have income verified through the Ohio Department of Taxation will be checked beginning in May once most of the current income tax returns have been processed.   

You will receive a certificate within thirty (30) days after we have finished processing your application indicating whether your application was approved or denied. If your homestead exemption application was denied, the notice will provide the reason it was denied.  

If you believe your application was improperly denied, you may appeal the decision to the county Board of Revision by filing form DTE 106B, Homestead Exemption and Owner-Occupancy Reduction Complaint within sixty (60) days of notification. 

If you are approved as a late applicant, you are entitled to receive the credit on the taxes paid in the current year. The status of your real estate taxes (balance due or paid in full) at the time the application is processed determines whether the prior year’s credit amount will be 1) applied toward the next tax bill or 2) refunded. 

If you are approved as a current applicant, the credit will be reflected on the tax bill that is due the following year. 

Your mortgage company does an annual or semi-annual review (escrow analysis) of your account to adjust your monthly payments.  If you are approved for the current tax year, you will see this adjustment some time next year. Contact your mortgage company to determine when they complete their reviews. 

No. When you move to a new residence you must reapply at the new address the following application period. Even if you are “grandfathered”, the exemption will not automatically be applied. Complete and submit form DTE 105A (and DTE 105G to confirm your grandfather status, if applicable) beginning in January of the year after you move.  Remember that you must both own and occupy the home as of January 1 to qualify for the current tax year, so the exemption doesn’t take effect at the new home right away. 

* The tax status of a property as of January 1 determines the credit(s) for the entire tax year. * 

No. However, if your circumstances change and you no longer qualify for the homestead exemption, you must notify the county auditor. A continuing homestead exemption application is sent each year in January to those homeowners who received the reduction for the preceding tax year. Please return this form only if there have been changes in eligibility status, e.g. you no longer own the home, no longer occupy it as your primary place of residence, your income exceeds the maximum allowed (if applicable) or if your disability status has changed.