Sign up Period:

• File with the County Auditor between January 01 through December 31 for Real Property and Mobile Homes

Homestead Exemption Program

The homestead exemption program is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse who meet the following criteria:

Qualifications:

• Own and occupy as your primary place of residence as of January 1; AND
• Any one of the following:
  • Be at least 65 years of age by December 31 in the year of application; or
  • Certified permanently and totally disabled; or
  • A surviving spouse, at least 59 years of age, of a previous approved applicant.
• If qualifying for the first time in calendar year 2023, an Ohio Adjust Gross Income (OAGI) (Line 3 of the Ohio Income Tax Return) of $36,100 or less. For a late filer tax year 2022 application the OAGI must be $34,600 or less. The qualifying OAGI is adjusted annually by the Ohio Department of Taxation.
• The income requirement does not apply if the property owner qualified for the homestead exemption in the State of Ohio prior to January 1, 2014.

To apply, a homestead exemption application (DTE 105A) must be filed with the Auditor after the first Monday in January and on or before December 31 in the year of application.  Disability exemptions must include a Certificate of Disability form (DTE105E) or other available certifications.  A homeowner is entitled the reduction on only one home.

Benefits of Qualification:

If an application is qualified for the homestead exemption they receive a flat $25,000 property valuation exemption off the market value of their home.  For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at only $75,000.

A disabled veteran may receive a property valuation exemption of $50,000 off the market value of their home if:

• The veteran owns and lives in the residence as of January 1 in the year of application; AND
• DD214 shows veteran was honorably discharged; AND
• Meets one of the following criteria;
  • Has a 100 percent disability as a result of service; or
  • Has a 100 percent compensation rating with individual unemployability, for service connected disabilities.

Applications:

A continuing application (DTE105B) will be mailed to the homestead property and needs to be returned to the Auditor’s Office annually, ONLY if there are changes to the qualifications of the homestead. Applications are to be returned on or before December 31 in the year of application.

Mail completed applications to:

Clark County Auditor’s Office

Homestead

31 N. Limestone Street

PO Box 1325

Springfield, OH 45501