- The Homestead Program is designed to provide tax credit to citizens who are at least 65 years of age or turning 65 in the year in which they apply or permanently and totally disabled. To qualify for the program, a homeowner must:
- Own and occupy the home as their primary place of residence as of January 1 in the year in which they apply;
- Applicants must have an Adjusted Gross Income (line 3 of the Ohio Income Tax Return) of $32,200 or less for the income tax year 2017 if filing a 2018 Homestead application and for late filers for the 2017 Homestead credit the OHIO AGI must be $31,800 or less for the 2016 income tax year and meet one of the requirements below:
- Turning 65 years of age by December 31 of the year of the application, or over 65; or
- Be permanently and totally disabled as of January 1 of the year of application. *NOTE* must include appropriate paperwork. or;
- Be the surviving spouse of a person who was receiving the Homestead Exemption at the time of death and the surviving spouse must be at least 59 years old on the date of death of their spouse.
Qualify 100% Disabled Veterans & Surviving Spouses Homestead for veterans with 100 percent disability rating or 100% Compensation rating with individual unemployability, that are service-connected disabilities. Surviving spouses may also qualify. See application for details.