The Homestead Exemption is for homeowners age 65 and older, the surviving spouse of an eligible person previously on the Homestead program and homeowners who are “totally and permanently disabled” as certified by a licensed physician or psychologist, or a state or federal agency that own and occupy a home as their principle place of residence as of January 1, of the tax year for which they are applying.
The Homestead Exemption is based upon a reduction of $25,000 in the “market value” appraisal of the home. Depending on the tax rate in your district, the Homestead Exemption will normally result in a savings of $270 to $480 per year ($135 to $240 per half) in Stark County.
Previously, eligibility for the Homestead Exemption was restricted through income tests that disqualified most senior citizens. For example, during the 2006 tax year, any senior citizen or disabled Ohioans with household income of more than $26,200 per year could not qualify for the savings.
Another important change: All households who qualify for the Homestead Exemption now receive a flat $25,000 property tax exemption on the market value of their home. Previously, benefits were tiered according to homeowners income and usually not as valuable.
Because of these changes, the number of households eligible for the Homestead Exemption in Stark County has grown from 8,000 to 29,000.
To apply, complete the form DTE 105A Homestead Exemption application for Senior Citizens, Disabled Persons, and Surviving Spouses.If you are a disabled person you will need to also complete DTE 105E. You must file the completed form(s) with our office. Both forms are available by clicking here.
Applications for the Homestead Exemption must be submitted on or after the first Monday in January and received by the Stark County Auditors office on or before the first Monday in June.
Qualifying Taxpayers who missed the filing deadline for the previous year will need to file a late application at the same time they file a timely application for the current year.
Not at this time. A paper copy of the application bearing your original signature must be filed with the county auditor of the county in which your home is located.
If your application is approved, the County Treasurer will notify you by enclosing a notice showing the calculation of your tax reduction with the first tax bill you receive for payment in that year.
If the county auditor denies your application, you will receive a notice on or before October 1st informing you of and explaining the reason for the denial.
If you believe your application was improperly denied, you may appeal the auditors decision to the county Board of Revision by filing form DTE 106B, Homestead Exemption and 2.5% Reduction Complaint, on or before the deadline for paying the first-half Real Estate taxes . Owners of manufactured or mobile homes may also appeal the denial of a Homestead Exemption application, but their compliant forms must be filed no later than January 31 of the current year.
The complaint form DTE 106B is available on our web site under forms and documents.
The application form requires individuals to report their age and date of birth, and 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 exempted tax, plus interest.
If you are claiming a physical disability, you must have the DTE 105E signed by a physician licensed to practice medicine in Ohio. If you are claiming a 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.”
You are eligible for the Homestead Exemption if all of the following are true:
If your property is owned by a trust, you must submit copies of the first and signature pages of the trust as well as a copy of the deed along with your application.
Most of the other common forms of property ownership (such as survivorship deeds) also qualify for the exemption. If you have questions about what constitutes eligible home ownership for the Homestead Exemption, please call our office at (330) 451-7323 or (330) 451-7125.
No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify our office by the first Monday in June.
In January the Stark County Auditors office will mail you a copy of the continuing application form (DTE 105B, Continuing Homestead Exemption Application Form for Senior Citizens, Disabled Persons, and Surviving Spouses). Please return this form to our office only if you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.
Taxpayers will automatically receive whichever credit is larger. The amount of the credit received in the future cannot be decreased below the amount of savings credited on tax bills paid during 2007.
No. 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.