The Homestead Program is designed to provide tax credit relief to citizens who are at least 65 years of age or permanently and totally disabled.
To qualify for Homestead Exemption, the following criteria must be met:
- After January 1, 2014, new applicants must also show they have an annual Ohio adjusted gross income less than $41,000 to qualify for the exemption.
- You must be at least 65 years old during the year in which you are applying, or be permanently and totally disabled, or be a 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.
- Disabled applicants must include a Certificate of Disability form (DTE 105E) signed by a doctor or State or Federal Agency or have an awards letter from the Social Security Office.
- You must own and occupy your home as your principal place of residence as of January 1st of the year in which you are applying.
DISABLED VETERANS
- With the passage of HB 85, military veterans who are 100 percent disabled from a service-related disability are now eligible for an increased homestead exemption from $28,000 to $56,000. Applicants must complete the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE105I) to receive this exemption.
SURVIVING SPOUSE OF PUBLIC SERVICE OFFICER
- Surviving spouse of Public Service Officers killed in the line of duty (DTE 105k). Application can be made by a surviving spouse of a “public service officer” killed in the line of duty, which means death in the line of duty or death from injury sustained in the line of duty, including a heart attack or other fatal injury or illness caused while in the line of duty.
- The exemption first applies to the year in which the public service officer is killed in the line of duty.
- A homestead or manufactured or mobile home qualifies for this reduction in taxes under this exemption for the tax year in which the public service officer dies through the tax year in which the surviving spouse dies or remarries. See instructions for filing a late application on page 2.
ONE-TIME HOMESTEAD PROPERTY TAX CREDIT – HOUSE BILL 479
- Ohio House Bill 479 provides a one-time, state funded property tax credit to homeowners who qualify for the Homestead Exemption. The credit is expected to be approximately $450, although the final amount will be determined by the State of Ohio.
- For real property, the credit will be applied automatically to tax year 2026 property tax bills issued in 2027. The credit for manufactured and mobile homes will apply to tax year 2027 bills.
- Current Homestead recipients do not need to submit a separate application to receive this credit. Homeowners who are not currently enrolled must apply for and qualify for the Homestead Exemption under the regular eligibility requirements described below.
- Please be aware that there is no federal “Senior Homeowner Tax Review Request” form or federal program associated with this credit. For official information, contact the Clermont County Auditor’s Office at 513-732-7150.
Real Property and Manufactured Homes Applications are due by December 31st.
To file a Homestead application that meets any of the above criteria-please print, complete and return completed forms found in the blue box to the Auditor’s Office or you can file electronically online. Be sure to select “new user, create an account” to begin.