FAQs - Homestead Exemption

What is the income threshold for the means-test?

Ohio Revised code establishes a maximum Ohio Adjusted Gross Income of $30,000 to be indexed each year. The means test was indexed to $30,500 for 2014 applications. Income is the Ohio Adjusted Gross Income (OAGI) of the applicant and the applicant’s spouse; OAGI can be found on line 3 of the Ohio Income Tax Return. The 2017 income threshold is $31,800, the 2018 threshold is $32,200, and the 2019 income threshold is $32,800.