Homestead Exemption

Phone: (937) 225-4341 - Fax: (937) 496-3202
 
In 1970, Ohio voters approved a constitutional amendment permitting
a homestead exemption that reduced property tax for lower income senior
citizens. In 2007 the General Assembly expanded the program to include
all homeowners who were either 65 or older or permanently and totally
disabled, regardless of their income. Now, the state of Ohio is returning
to the originally approved system of applying means/income testing
to determine eligibility for the homestead exemption.


Beginning with the 2014 tax year, new homestead exemption applicants
will be subject to an income means test. Existing homestead recipients
will continue to receive the credit without being subject to this test.


To qualify for the program, a homeowner must:

  • Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; and

  • Be 65 years of age, or turn 65, by December 31 of the year for which they apply; or Be totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist; or Be 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.

  • Have a total income for both the applicant and spouse that does not exceed the amount set by the law, which is adjusted annually for inflation. "Total income" is defined as the adjusted gross income for Ohio income tax purposes.

Note: Homeowners who received a homestead exemption credit for tax year 2013 will not be subject to the income requirement even if they move to another Ohio residence.

Applications must be filed with the County Auditor after the first Monday in January and on or before the first Monday in June. Applications are available online or by calling the Homestead Hotline at 937-225-4341.


Mail applications to:
Karl L. Keith, Montgomery County Auditor
451 W. Third St.
Dayton OH 45422-1029.
Attn: Homestead Dept.



Homestead Exemption Form

Email the Auditor's Office regarding homestead exemption