Homestead Exemption

Ohio’s Homestead Exemption allows qualifying senior citizens and permanently and totally disabled Ohioans to reduce their property taxes by exempting $25,000 of the home’s market value. The Homestead Exemption is also available for qualified disabled veterans, or a surviving spouse. It will reduce their property taxes by exempting $50,000 of the home’s market value.

How do I qualify?

To qualify, an individual must be age 65 or older as of December 31 of the year for which they apply or be totally and permanently disabled as of January 1 of the year for which they apply. The individual must also reside in their home as their primary residence as of January 1 of the year for which they apply and earn below a specific income limit. The maximum allowable income changes each year based on inflation and approved applicants will receive a property tax reduction equal to the taxes owed toward $25,000 of their property value.

An enhanced Homestead Exemption is also available for military veterans who are 100% disabled by or are receiving 100% compensation for service-connected injuries as well as surviving spouses of public service officers killed in the line of duty. There are no income requirements with the enhanced Homestead Exemption and approved applicants will receive a property tax reduction equal to the taxes owed toward $50,000 of their property’s appraised value.

How do I apply?

You may apply for the standard Homestead Exemption by completing the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE 105A) and mailing it to Morgan County Auditor, 155 E Main Street, McConnelsville, OH 43756. (Must provide documentation of total disability.)

You may apply for the enhanced Homestead Exemption for disabled veterans by completing the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE 105I), (must provide verified VA documentation) and mailing to Morgan County Auditor, 155 E Main Street, McConnelsville, OH 43756. Alternatively, you may apply for the enhanced Homestead Exemption for the Surviving spouses of public service officers killed in the line of duty by completing the Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty (DTE 105K) and submitting it via the mail at the address referenced above.

What about a surviving spouse?

A surviving spouse between the ages of 59 and 64 of a person who was receiving the homestead exemption by reason of age or disability in the year of death may continue to receive the reduction as long as they continue to meet the residency guidelines.

Forms:

DTE 105A – Homestead Exemption Application for Senior Citizens, Disabled Persons, and Surviving Spouse
DTE 105E – Certificate of Disability for the Homestead Exemption
DTE 105I – Homestead Exemption Application for Disabled Veterans and Surviving Spouse
DTE 105K – Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty
DTE 101 – Statement of Conveyance of Homestead Property