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 new expanded homestead exemption?

For real property owners, the homestead exemption is available to any Ohio resident homeowner who:

  • Is at least 65 years old or turns 65 in the year they apply ; or
  • Is totally and permanently disabled as of Jan. 1 of the year 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.

For owners of manufacturered or mobile homes, the applicant must be 65 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 Jan. 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.