December 8, 2023
Seneca County Auditor, Julie A. Adkins, is reminding eligible homeowners to take advantage of the Homestead Exemption for real estate taxes. Homeowners who turn 65 years of age or older in calendar year 2023 or are totally and permanently disabled have until December 31, 2023, to file for the homestead exemption on their 2024 tax bill.
To qualify for the exemption, new applicants must not have a total Ohio Adjusted Gross household income exceeding $36,100 on their latest income tax return, with an exception for disabled veterans. The income restriction was introduced by the State of Ohio in 2013 and took effect in 2014. Notably, social security benefits are not included in Ohio Adjusted Gross income.
Adkins emphasizes that over 4100 homeowners in Seneca County benefited from the homestead exemption program in 2022, experiencing an average annual reduction of $350 in real estate taxes.
Late applicants, including those who qualified for the homestead exemption in the previous year but failed to enroll, have the opportunity to join the program. They can have their 2022 real estate taxes adjusted if they apply before the December 31, 2023, deadline.
Past recipients of the homestead exemption are not required to reapply, and those who received the exemption in TY2013 are grandfathered, exempt from household income restrictions even if they sell their current home and purchase another residence in Ohio.
To check if you are currently receiving the homestead exemption, visit the Seneca County Auditor’s website at www.senecacountyauditor.org and select “search” and enter your last name. On the property page, choose the "tax" tab or scroll to the bottom of the page, where you should see the homestead exemption deduction in the itemized line of your tax information labeled "Homestead Reduction."
For disabled veterans, eligibility is not subject to income thresholds, and a larger exemption amount is available. "Veterans with total service-connected disabilities" (and their surviving spouses) includes veterans receiving compensation at the 100% level due to individual unemployability caused by service-connected disabilities. Interested individuals are encouraged to contact the Seneca County Auditor’s Office to determine their eligibility.
For further information, contact the office at 419-447-0692.
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.
Q: Who qualifies for the new Homestead Exemption and when can I apply?
A: To qualify any Ohio resident homeowner who:
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1, of the tax year for real property or Jan. 1, of the calendar year for manufactured home property. 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?
A: To apply, complete the application form (DTE 105A & E) Homestead Exemption application Form for Senior Citizens, Disabled Persons and Surviving Spouses. Then file it with your local county auditor. The form is available on this website under forms or at the top of this page.
Q: 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 exempt tax, plus interest. Applicants must provide a birth certificate, driver’s license or state identification to demonstrate proof of age.
Q: What documentation do I need to provide to prove my disability?
A: If you are claiming a physical disability, you must have the certificate DTE105E signed by a physician licensed to practice medicine in Ohio. If you are claiming 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.
The forms are available from the county auditor and on this website under forms.
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:
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 county auditor.
Q: I’ll save quite a bit of money through the Homestead Exemption. Will this hurt my local schools?
A: The State of Ohio reimburses school districts and local governments for the amount of revenue taxpayers save through the Homestead Exemption. Local governments and schools do not lose out.