AUDITOR
HOMESTEAD EXEMPTION
REAL ESTATE PROPERTY TAX ROLLBACKS AND HOMESTEAD EXEMPTIONS
Forms of Property Tax Relief
There is a "Non-Business Credit" (formerly known as the 10% rollback) for agricultural and residential parcels. This became law several years ago with the enactment of the state income tax; however the law was amended in 2013 by the state legislature to apply only to tax levies passed or in existence prior to the November 2013 election. The credit does not apply to commercial and industrial parcels.
The Auditor's office also administers the "Owner Occupancy Credit" (formerly known as the 2.5% supplemental rollback). The 2.5% Property Tax Reduction Law passed in 1979, but was amended in 2013 by the state legislature to apply only to tax levies passed or in existence prior to the November 2013 election. This tax reduction program is for residential and agricultural parcels on which there is a home site occupied by the owner. Apply for the Owner Occupancy Credit.
In addition, Senior Citizens and the permanently disabled may be eligible for the Homestead Exemption for the Elderly and Disabled. This program offers a $25,000 reduction in the market value of a home before property taxes are calculated. Beginning with the 2014 tax year, new homestead exemption applicants will be subject to an income means test. Existing homestead recipients who received a homestead exemption credit for tax year 2013 will continue to receive the credit without being subject to this test.
To enroll, Homestead Exemption Application Form or you may call the Auditor's Office 740-652-7020 for assistance.
Applications must be filed with the County Auditor.
ENHANCED HOMESTEAD EXPEMPTION DISABLED VETERANS
Am. Sub. House Bill 85, 130th General Assembly, created an additional classification of recipient for the homestead exemption and that recipient was granted an increased reduction. Am Senate Bill 10, 131st General Assembly, has extended that increased reduction to another group of disabled veterans. Through these Acts, disabled veterans who meet certain criteria and qualifying spouses are entitled to a homestead reduction in taxes equal to the taxes on $50,000 of true value (as opposed to the traditional homestead reduction of taxes equal to the taxes of $25,000 of true value), without being subject to any income limits.
Am. Senate Bill 10 modifies the definition of “disabled veteran” in R.C. 323.151(F) which identifies the disabled veterans who are eligible for the expanded exemption. Under the changes to that definition a “disabled veteran” is defined as a person who is a veteran of the armed forces of the United States (including the reserve components or the national guard) who was discharged under honorable conditions and who has either 1) received a total (100%) disability rating for service-connected disabilities or 2) received a total (100%) disability rating for compensation for service-connected disabilities based on a determination of individual unemployability.
In order to qualify, the disabled veteran must provide a copy of his or her Department of Defense Form 214, commonly known as the DD214. Every veteran who served on active duty will have been given a DD214, even if the veteran began service as a reservist or guardsman. The DD214 will also list the conditions under which the veteran was discharged. In order to be eligible for the expanded exemption, that discharge must have been under honorable conditions. The most common form will be the honorable discharge and the general discharge under honorable conditions, but any form of release from active duty under honorable conditions satisfies this requirement.
The Department of Veterans Affairs (“VA”) issues two types of disability ratings: the level of disability and the level of compensation. Following passage of Senate Bill 10 veterans with a total disability rating in either category can qualify for the expanded exemption, after satisfying the active duty and discharge requirements.
Veterans who apply under the total disability provision will need to provide a copy of the VA award letter that assigns the disability rating at the 100% level. Veterans who apply under the compensation provision must provide a copy of the award letter granting them total compensation at the 100% level and a copy of the finding that the veterans’ application for “individual unemployability” (often referred to as “IU”) has been granted. Individual Unemployabilty is a VA designation that recognizes veterans have suffered significant if not total disabilities.
Applications must be filed with the County Auditor:
Forms of Property Tax Relief
There is a "Non-Business Credit" (formerly known as the 10% rollback) for agricultural and residential parcels. This became law several years ago with the enactment of the state income tax; however the law was amended in 2013 by the state legislature to apply only to tax levies passed or in existence prior to the November 2013 election. The credit does not apply to commercial and industrial parcels.
The Auditor's office also administers the "Owner Occupancy Credit" (formerly known as the 2.5% supplemental rollback). The 2.5% Property Tax Reduction Law passed in 1979, but was amended in 2013 by the state legislature to apply only to tax levies passed or in existence prior to the November 2013 election. This tax reduction program is for residential and agricultural parcels on which there is a home site occupied by the owner. Apply for the Owner Occupancy Credit.
In addition, Senior Citizens and the permanently disabled may be eligible for the Homestead Exemption for the Elderly and Disabled. This program offers a $25,000 reduction in the market value of a home before property taxes are calculated. Beginning with the 2014 tax year, new homestead exemption applicants will be subject to an income means test. Existing homestead recipients who received a homestead exemption credit for tax year 2013 will continue to receive the credit without being subject to this test.
To enroll, Homestead Exemption Application Form or you may call the Auditor's Office 740-652-7020 for assistance.
Applications must be filed with the County Auditor.
ENHANCED HOMESTEAD EXPEMPTION DISABLED VETERANS
Am. Sub. House Bill 85, 130th General Assembly, created an additional classification of recipient for the homestead exemption and that recipient was granted an increased reduction. Am Senate Bill 10, 131st General Assembly, has extended that increased reduction to another group of disabled veterans. Through these Acts, disabled veterans who meet certain criteria and qualifying spouses are entitled to a homestead reduction in taxes equal to the taxes on $50,000 of true value (as opposed to the traditional homestead reduction of taxes equal to the taxes of $25,000 of true value), without being subject to any income limits.
Am. Senate Bill 10 modifies the definition of “disabled veteran” in R.C. 323.151(F) which identifies the disabled veterans who are eligible for the expanded exemption. Under the changes to that definition a “disabled veteran” is defined as a person who is a veteran of the armed forces of the United States (including the reserve components or the national guard) who was discharged under honorable conditions and who has either 1) received a total (100%) disability rating for service-connected disabilities or 2) received a total (100%) disability rating for compensation for service-connected disabilities based on a determination of individual unemployability.
In order to qualify, the disabled veteran must provide a copy of his or her Department of Defense Form 214, commonly known as the DD214. Every veteran who served on active duty will have been given a DD214, even if the veteran began service as a reservist or guardsman. The DD214 will also list the conditions under which the veteran was discharged. In order to be eligible for the expanded exemption, that discharge must have been under honorable conditions. The most common form will be the honorable discharge and the general discharge under honorable conditions, but any form of release from active duty under honorable conditions satisfies this requirement.
The Department of Veterans Affairs (“VA”) issues two types of disability ratings: the level of disability and the level of compensation. Following passage of Senate Bill 10 veterans with a total disability rating in either category can qualify for the expanded exemption, after satisfying the active duty and discharge requirements.
Veterans who apply under the total disability provision will need to provide a copy of the VA award letter that assigns the disability rating at the 100% level. Veterans who apply under the compensation provision must provide a copy of the award letter granting them total compensation at the 100% level and a copy of the finding that the veterans’ application for “individual unemployability” (often referred to as “IU”) has been granted. Individual Unemployabilty is a VA designation that recognizes veterans have suffered significant if not total disabilities.
Applications must be filed with the County Auditor:
