HOMESTEAD EXEMPTION REQUIREMENTS - THE BASICS

 


                                                             



Form 105A - To be used for first time applicants



 

105I - To be used by 100% service-connected disabled veterans  OR veterans who are
receiving compensation at the 100% unemployability level due to service-connected disabilities






Form 105G – To be completed along with Form 105A if you qualified for the homestead program on a previous property and moved to a new residence






Form 105B – A replacement form only for current homestead applicants who must provide updates that may or may not affect their homestead exemption








Form 105(C) – (formerly the 2.5% Reduction Credit) To be completed by those who own and occupy their place of residence




Form 105E - To be completed by those qualifying for The Homestead Program due to 100% disability (must accompany form 105A)





  

Form 106B – To be completed if you were determined to be ineligible and would like to contest the decision





To be completed by officials in any county other than Hamilton in which you own property. Please submit when filing either the Homestead Application (Form 105A) or the Homestead Addendum Application (Form 105G)






Must be used by owners receiving Homestead or Owner-Occupancy Credits in Hamilton County who no longer reside in the property as their primary residence






Homestead Exemption Application for Surviving
Spouses of Public Service Officers Killed in the Line of Duty









  

Effective March 2016, the General Assembly expanded the Homestead Reduction for Disabled Veterans to include those veterans with total service-connected disabilities AND to include veterans who are receiving compensation at the 100% level due to individual unemployability caused by service connected disabilities. Please read in the box below to know what is required.

*New – Enhanced Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty

• The Homestead Exemption allows low-income senior citizens and permanently and totally disabled Ohioans to reduce their property tax bills by shielding some of the market value of their homes from taxation. Applications may be filed with the County Auditor on or before December 31 of the current calendar year.



• Seniors and the disabled who are currently receiving the Homestead Exemption will continue to receive it unless their eligibility changes.
  • Please Note: Under Governor Ted Strickland (2007-2011), there was no income limitation for the Homestead Exemption. Anyone 65 years or older qualified for the Homestead Exemption. Governor John Kasich, who followed Strickland as Governor, added the income requirements to the age requirement. Those who qualified by age only during the Governor Strickland administration, continue to qualify, regardless of income.



• Seniors turning 65 within the current calendar year and those found to be totally and permanently disabled as of January 1 of the current calendar year newly applying for Homestead will be eligible ONLY if their household income for 2023 was less than $38,600.00. Those who, in addition to applying for 2024, are applying as LATE FILERS for tax year 2023, will be eligible for that year only if their income for 2022 was less than $36,100.00.



• SOCIAL SECURITY PAYMENTS ARE NOT CONSIDERED IN THE INCOME REQUIREMENTS.



• Persons who received a Homestead Exemption on any property within the state for tax year 2013 may move to a new residence within the state and qualify for the Homestead Exemption on a new, otherwise qualifying home WITHOUT meeting the income threshold test imposed upon new applicants. A form, DTE Form 105G, Addendum to the Homestead Exemption Application, has been created to help County Auditors track these situations so that all who are eligible receive the exemption.



• A military veteran who has 100% service-connected disabilities or for those who are receiving compensation at the 100% level due to individual unemployability caused by service-connected disabilities are eligible for an enhanced Homestead Exemption.



• For those currently receiving the benefit of the Homestead Program: In the event of relocation, change of mailing address, or sale of your property for which you have been granted the Homestead Exemption, please notify our Homestead staff at (513) 946-4099.



• If you apply and are approved for the Homestead and/or the Owner Occupancy Credit, please note that the amount of your reduction will not be reflected on the Hamilton County Auditor website until the following tax year.

ENHANCED EXEMPTION FOR VETERANS WHO HAVE 100% SERVICE-CONNECTED DISABILITIES OR RECEIVING COMPENSATION AT THE 100% LEVEL DUE TO UNEMPLOYABILITY

In order to receive the enhanced exemption, you must provide a letter or other written confirmation by the Federal Department of Veterans Affairs or any predecessor or successor agency, showing that your service-connected disability rating is 100% OR documentation stating that you are receiving compensation at the 100% level due to individual unemployability caused by service-connected disabilities. A copy of form DD214 is also required showing that the applicant has been honorably discharged. If either rating is not 100% you may be eligible for the standard Homestead Exemption.

Call the Auditor's Homestead Unit at 513-946-4099 for more information.