Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How has the homestead exemption changed?

Starting July 2, 2007, the homestead exemption is available to all Ohio homeowners, regardless of income, who are either age 65 or older or permanently and totally disabled. These changes are the result of House Bill 119, which was signed into law by Gov. Ted Strickland on June 30, 2007.

Previously, eligibility for the homestead exemption was restricted through income tests that disqualified most senior citizens. For example, during the 2006 tax year, any senior citizen or disabled Ohioans with household income of more than $26,200 per year could not qualify for the savings.

Another important change: All households who qualify for the homestead exemption now receive a flat $25,000 property tax exemption on the market value of their homestead. Previously, benefits were tiered according to homeowners’ income and often not as valuable.

Because of these changes, the number of homeowners eligible for the homestead exemption grew from 216,810 for tax year 2006 to 776,154 for 2007. The average tax savings per household also grew, from $323 in 2006 to $410 in 2007.