1. Be 65 years old (or older) during the year in which you file OR be totally and permanently disabled, as of January 1 of the year in which you file.
2. Own and occupy your home or manufactured home as of January 1 of the application year.
3. Provide proof of age such as a photo copy of a passport, a State ID or a driver's license, or proof of total disability.

Ohio's New Homestead Exemption: Frequently Asked Questions
With our thanks to the Ohio Department of Taxation!

Q. What is the Homestead Exemption?

A. The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation.

The Exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $25,000 of the market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a market value of $100,000 would be billed as if it is worth $75,000.

The exact amount of savings will vary from location to location. But overall, across Ohio, qualified homeowners should save an average of about $400 per year.

Q. Who qualifies for the Homestead Exemption?

A. Any Ohio resident homeowner who:

• Is at least 65 years old during the application year;
  or
• Is totally and permanently disabled as of January 1 of the application year 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 Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

To qualify, an Ohio resident also must own and occupy a home or manufactured home as their principal place of residence as of Jan. 1 of the application year. 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.

Q. How do I apply for the Homestead Exemption?

The application period for 2010 begins on January 4, 2010. To apply in 2010, complete the application form (DTE 105A- Homestead Exemption Application for Senior Citizens, Disabled Persons, and Surviving Spouses) then file it with Hamilton County Auditor Dusty Rhodes. The form will be available to download from this website starting on January 4, 2010. Also, starting the week of January 4, 2010 application forms may be picked up from the Auditor's Office, Homestead Division, Room 310 E. Court Street, Cincinnati, Ohio 45202, or from your public library. Call your library branch in advance to be sure they have a supply!

Please be advised that we are unable to accept faxed applications because they tend to be difficult or impossible to read.

Q. What's the deadline to apply for 2010?

A. Applications for the Homestead Exemption must be submitted on or after January 4, 2010 and received by our office no later than June 7, 2010.

Note: Applications postmarked on June 7, 2010 but received after that date will be denied for missing the deadline.

Q. What if I miss the June 7, 2010 deadline?

A. Taxpayers who miss the 2010 filing deadline may still claim the credit for property taxes to be paid in 2010, but must wait until 2011 to apply.

Those who miss the 2010 deadline will need to file a late application for the missed tax year at the same time they file a timely application in 2011. The first day to file the application in 2011 is January 3, 2011; the last day is June 6, 2011.

Q. I already receive the Homestead Exemption. Do I have to reapply?

A. If you already receive the Homestead Exemption credit, you do not need to file a new application. You will automatically receive the new Homestead Exemption for the next tax year if you otherwise qualify.

Q. Where do I apply?

A. The application must be filed with Hamilton County Auditor Rhodes.

Q. May I file electronically?

A. Not at this time. A paper copy of the application bearing your original signature must be filed with the Office of Auditor Rhodes if your home is located in Hamilton County.

Q. May I fax in my application?

A. No. We are unable to accept faxed applications because they tend to be difficult or impossible to read.

Q. How will I know if my application has been approved?

A. If your application is approved, you will note the credit on the first tax bill you receive for payment in the year following your application.

If your application is denied, you will receive a notice at the end of the year in which you apply informing you of and explaining the reason for the denial.

If you believe your application was improperly denied, you may appeal the decision to the Hamilton County Board of Revision by filing form DTE 106B, Homestead Exemption and 2.5% Reduction Complaint, on or before the deadline for paying the first-half taxes in the January following denial. Owners of manufactured or mobile homes may also appeal the denial of a Homestead Exemption application, but their complaint forms must be filed no later than January 31 following the denial. The required complaint form may be downloaded from this website or obtained from Hamilton County Auditor Dusty Rhodes or at the Ohio Department of Taxation's Web site at tax.ohio.gov

Q. When I apply for Homestead, how do I show proof of age?

A. The application form requires individuals to report their age and date of birth, and it is signed under penalty of perjury. Ohio law also provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for the three years following the conviction and must pay any improperly exempted tax, plus interest.

In Hamilton County, you are also required to show or submit some evidence of age. The simplest and best items to accomplish this are a photo-copy of a passport, a driver's license or State ID. A birth certificate is acceptable, but if you are a married woman who has taken your spouse's last name, please include a copy of your marriage license to support the name change.

Q. What documentation do I need to provide to prove my disability?

A. If you are claiming a physical disability, you must have the DTE 105E, the Certificate of Disability, signed by a physician licensed to practice medicine in Ohio. If you are claiming a mental disability, you must have the Certificate signed by a physician or psychologist licensed to practice in Ohio. You may also submit a certificate from any state or federal agency that classifies you as permanently and totally disabled.

On January 4, 2010 the Certificate of Disability will be available to download from this website. Also starting the week of January 4, 2010, the form may be picked up from the Auditor's Office, Homestead Division, Room 310, 138 E. Court Street, Cincinnati, Ohio, or from your public library. Call your library branch to be sure they have a supply!

Q. For estate planning purposes, I placed the title to my property in a trust . Can I still receive the Homestead Exemption?

A. You are eligible for the Homestead Exemption if all of the following are true:

• You created the trust to be effective during your lifetime (an inter vivos trust).
• You provided the assets for the trust (you are the settlor).
• The trust is revocable or irrevocable and meets the other statutory conditions.
• The trust agreement contains a provision that says you have complete possession of the property.

If your home is owned by a trust you MUST submit with your application the pages of the trust agreement that establish the four criteria listed above.

Most of the other common forms of property ownership (such as survivorship deeds) also qualify for the exemption. If you have questions about what constitutes eligible home ownership for the Homestead Exemption, call the Homestead Division at (513) 946-4099.

Q. Will I have to apply every year to receive the Homestead Exemption?

A. No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the Office of Hamilton County Auditor Dusty Rhodes by the first Monday in June. In the first quarter of every year, Auditor Rhodes will mail to those receiving the Homestead Exemption a continuing application form (DTE 105B,Continuing Homestead Exemption Application Form for Senior Citizens, Disabled Persons, and Surviving Spouses). Please return this form to the Auditor's Office only if you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.

DUSTY RHODES

HAMILTON COUNTY AUDITOR

138 East Court Street, Room 310

Cincinnati, Ohio 45202

946-4099