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.

Who qualifies for the means-tested homestead exemption?

For real property owners who are not currently receiving homestead, or do not qualify for 2013, the homestead exemption is available to any Ohio resident homeowner who:

  • Qualifies under the means-test and.
  • Is at least 65 years old or turns 65 in the year for which they apply; or 
  • Is totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist, or a state or federal agency; or
  • Is the surviving spouse of a person who was receiving the previous homestead exemption at the time of death, and where the surviving spouse was at least 59 years old on the date of death.

Since applications for real property are filed in the year for which homestead is sought, the owner must be 65 by December 31 of the year the application is filed. For manufactured or mobile homes, applications are due in the year preceding the year for which homestead is sought. Those applicants must be 65 years old, or turn 65 during the year following the year in which they apply.

To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of January 1 of the year, for which they apply, for either real property or manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote, and the person’s place of residence for income tax purposes.