Ohio Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses
Form DTE 105A	
Homestead Exemption Application for Senior Citizens,
Disabled Persons and Surviving Spouses

DTE 105A
Rev. 01/21

For real property, file on or before December 31 of the year for which the exemption is sought. For manufactured or mobile
homes, this form must be filed on or before December 31 of the year prior to the year for which the exemption is sought.
Please read the instructions on the back of this form before you complete it. Disabled applicants must complete form DTE 105E,
Certificate of Disability for the Homestead Exemption, and attach it or a separate certification of disability status from an eligible state or
federal agency to this application. See the instructions on page 3 of this form.
Current application
Late application for prior year
Application of person who received homestead reduction for 2013 or for 2014 for manufactured or mobile homes. Form DTE 105G
must accompany this application.
Application of person who received the homestead reduction for 2006 that is greater than the reduction calculated under the current law.
Form DTE 105G must accompany this application.
Type of application:
Senior citizen (must be at least age 65 by December 31st of the year for which the exemption is sought)
Disabled person (must be permanently and totally disabled on January 1 of the year for which exemption is sought)
Surviving spouse (must have been at least 59 years old on the date of the spouse’s death and must meet all other homestead exemption requirements)
Type of home:
Single family dwelling
	

Unit in a multi-unit dwelling

Manufactured or mobile home

Condominium

Unit in a housing cooperative

Land under a manufactured or mobile home

Applicant’s name 	

Applicant’s date of birth	

SSN

Name of spouse 	

Spouse’s date of birth	

SSN

Home address
County in which home is located
Taxing district and parcel or registration number

from tax bill or available from county auditor

FOR COUNTY AUDITOR’S USE ONLY:
Taxing district and parcel or registration number	

Auditor’s application number	

First year for homestead exemption	
Date filed	
Name on tax duplicate
Taxable value of homestead: Taxable land	

Taxable bldg.

Taxable total

Method of Verification (must complete one):
Tax commissioner portal: Year	

Total MAGI	

No information returned

Ohio tax return (line 3 plus line 11 of Ohio Schedule A): Year	

Total MAGI

Federal tax return (line 4, 1040EZ): Year	

Total FAGI

(line 21, 1040A): Year	

Total FAGI

(line 37, 1040): Year	

Total FAGI

Worksheet (attached): Estimated MAGI
	 Granted	Denied
County auditor (or representative)	

Date
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DTE 105A
Rev. 01/21

In order to be eligible for the homestead exemption, the form of ownership must be identified. Property that is owned by a corporation,
partnership, limited liability company or other legal entity does not qualify for the exemption. Check the box that applies to this property.
The applicant is:
	

an individual named on the deed

	

a purchaser under a land installment contract

	

a life tenant under a life estate

	

a mortgagor (borrower) for an outstanding mortgage

	

trustee of a trust with the right to live in the property

	

the settlor, under a revocable or irrevocable inter vivos trust, holding title to a homestead occupied by the settlor as a right under the
trust

	

a stockholder in a qualified housing cooperative. See form DTE 105A – Supplement for additional information.

	other
	
If the applicant or the applicant’s spouse owns a second or vacation home, please provide the address and county below.
Address	

City	

State	

ZIP code	

County

Have you or do you intend to file an Ohio income tax return for last year?        Yes         No
Total income for the year preceding year of application, if known (see instructions):
I declare under penalty of perjury that (1) I occupied this property as my principal place of residence on January 1 of the year(s) for which
I am requesting the homestead exemption, (2) I currently occupy this property as my principal place of residence, (3) I did not acquire
this homestead from a relative or in-law, other than my spouse, for the purpose of qualifying for the homestead exemption, (4) my total
income for myself and my spouse for the preceding year is as indicated above and (5) I have examined this application, and to the best
of my knowledge and belief, this application is true, correct and complete.
I (we) acknowledge that by signing this application, I (we) delegate to both the Ohio tax commissioner and to the auditor of the county in which the
property for which I am seeking exemption is located, and to their designated agents, the authority to release my tax and/or financial records and
to examine and consult regarding such records for the purpose of determining my eligibility for the homestead exemption or a possible violation of
the homestead laws. Such records shall not contain any federal tax information as defined in I.R.C. 6103 and received from the Internal Revenue
Service. I expressly waive the confidentiality provisions of the Ohio Revised Code, including O.R.C. 5703.21 and 5747.18, which may otherwise
prohibit disclosure, and agree to hold the Ohio tax commissioner and county auditor harmless with respect to the limited disclosures herein. Except
as authorized by law, the parties to which this authority is delegated shall maintain the confidentiality of the information received and the information
shall not otherwise be re-disclosed.
Signature of applicant	

Signature of spouse

Mailing address	

Date

Phone number	

E-mail address

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DTE 105A
Rev. 01/21

Please read before you complete the application.
What is the Homestead Exemption? The homestead exemption provides a reduction in property taxes to qualified senior or
disabled citizens, or a surviving spouse, on the dwelling that is that
individual’s principal place of residence and up to one acre of land
of which an eligible individual is an owner. The reduction is equal
to the taxes that would otherwise be charged on up to $25,000 of
the market value of an eligible taxpayer’s homestead.

“total income” is defined as “modified adjusted gross income,”
which is comprised of Ohio adjusted gross income plus any business income deducted on Schedule A, line 11 of your Ohio IT
1040. “Total Income” is that of the owner and the owner’s spouse
for the year preceding the year for which you are applying. If you
do not file an Ohio income tax return, you will be asked to produce
a federal income tax return for you and your spouse. If you do not
file a federal income tax return, you will be asked to produce evidence of income and deductions allowable under Ohio law so that
the auditor may estimate Ohio modified adjusted gross income.

What Your Signature Means: By signing the front of this form,
you affirm under penalty of perjury that your statements on the
form are true, accurate and complete to the best of your knowledge and belief and that you are authorizing the tax commissioner
and the county auditor to review financial and tax information filed
with the state. A conviction of willfully falsifying information on this
application will result in the loss of the homestead exemption for a
period of three years.

Current Application: If you qualify for the homestead exemption
for the first time this year (for real property) or for the first time next
year (for manufactured or mobile homes), check the box for Current
Application on the front of this form.
Late Application: If you also qualified for the homestead exemption
for last year (for real property) or for this year (for manufactured or
mobile homes) on the same property for which you are filing a current application, but you did not file a current application for that year,
you may file a late application for the missed year by checking the
late application box on the front of this form. You may only file a late
application for the same property for which you are filing a current
application.

Qualifications for the Homestead Exemption for Real Property
and Manufactured or Mobile Homes: To receive the homestead
exemption you must be (1) at least 65 years of age during the
year you first file, or be determined to have been permanently and
totally disabled (see definition at right), or be a surviving spouse
(see definition at right), and (2) own and have occupied your home
as your principal place of residence on Jan. 1 of the year in which
you file the application. For manufactured or mobile home owners,
the dates apply to the year following the year in which you file the
application. A person only has one principal place of residence;
your principal place of residence determines, among other things,
where you are registered to vote and where you declare residency
for income tax purposes. You may be required to present evidence
of age. If the property is being purchased under a land contract,
is owned by a life estate or by a trust, or the applicant is the mortgagor of the property, you may be required to provide copies of
any contracts, trust agreements, mortgages or other documents
that identify the applicant’s eligible ownership interest in the home.

Definition of a Surviving Spouse: An eligible surviving spouse
must (1) be the surviving spouse of a person who was receiving
the homestead exemption by reason of age or disability for the
year in which the death occurred, and (2) must have been at least
59 years old on the date of the decedent’s death.
Permanent Disability: Permanent and totally disabled means a
person who has, on the first day of January of the year for which
the homestead exemption is requested, some impairment of body
or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform
and which will, with reasonable probability, continue for an indefinite period of at least 12 months without any present indication
of recovery, or who has been certified as totally and permanently
disabled by an eligible state or federal agency.

If you are applying for homestead and did not qualify for the exemption for 2013 (2014 for manufactured homes), your total income cannot exceed the amount set by law. Beginning tax year
2020 for real property and tax year 2021 for manufactured homes,

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