Legal Resources

Tax Reform Frequently Asked Questions

How has the homestead exemption changed?

In 1970, Ohio voters approved a constitutional amendment, permitting a homestead exemption that reduced property tax for lower income senior citizens. Then in 2007, the General Assembly expanded the program to include all senior citizens, regardless of their income. Now, the state of Ohio is returning to the originally approved system, of applying means/income testing to determine eligibility for the homestead exemption.

Current program participants and their eligible surviving spouses are exempt from the income requirements; current program participants are those who received a homestead exemption tax credit for real property for tax year 2013. Current program participants or manufactured homeowners are those who received the credit for tax year 2014.

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