Homestead Exemption

If you are a homeowner who is permanently and totally disabled OR are over 65 years of age and meet the requirements described here, you could be eligible for the state-funded Homestead Exemption program.



Dear Homeowner:

As a Scioto County resident I have seen the hardships and distresses faced by our elderly and our disabled citizens. Therefore, I want to do all that I can to assist everyone in understanding the benefits available under Ohio's state tax laws.

You will find below the necessary details to assist you in determining if you might qualify for the Homestead discount. If you believe that you are eligible, please contact the Scioto County Auditor's Office so that we can send you an application, or click on the link below to download a copy of the application.

If you have any questions about the program, please call 355-8224.


Sincerely,
David Green Sig
Scioto County Auditor


Application for Homestead Exemption for Persons Age 65 or Older

Application for Homestead Exemption for Disabled Persons


Who is eligible for Homestead Exemption?

To qualify for the Homestead Exemption you must:

   1. be at least 65 years old during the year for which you first file, OR be permanently and totally disabled (you may file your application the year in which you will become 65);
   2. as of January 1 of the filing year, own and occupy your home (or manufactured home) in Scioto County as your principle place of residence;
   3. meet income requirements as set by the State of Ohio.

If there is more than one owner of a property, the one who first reaches age 65 should file the application.


For more information on income requirements, click here to visit the FAQ section of the Department of Taxation website. From the dropdown menu, choose Real Property Tax - Homestead Means Testing.


Definition of "permanently and totally disabled":

Section 4503.064 of the Ohio Revised Code defines "permanently and totally disabled" as a person who has...

"...some impairment in 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..."

An appropriate certificate of disability form must be completed and signed by a licensed physician or psychologist and submitted with the Homestead Exemption application.



Are there other requirements?

   1. The applicant's name must appear on the deed to the property. Only one Homestead application is allowed per property.

   2. You must notify the Auditor’s office of any changes to ownership or eligibility status. Any changes should be reported on the Continuing Homestead Exemption Application that you will receive in the mail each year. If there are no changes to ownership or eligibility, you are not required to complete the form.



How will I know if my application has been accepted?

Based on Ohio Law, and a review of the information you provide, the Auditor's Office will determine if you qualify for the Homestead Exemption.

If you are qualified, a reduction will appear on the tax bill which you receive the following January.

If you do not qualify for the exemption, the Auditor will notify you.



Does the Homestead Exemption have an effect on other real estate tax reductions?

The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks.


Can the surviving spouse of a deceased person qualify?

To qualify for the Homestead Exemption, the surviving spouse must:

   1. be the surviving spouse of a deceased person who was permanently and totally disabled; or be the surviving spouse of a person 65 years of age or older who applied and qualified for the exemption in the year of or prior to their death;

   2. be at least 59 years of age, but not yet 65 years old, on the date the spouse died;

   3. file a completed application; and

   4. meet all other Homestead Exemption requirements.



What happens if I provide false information?

By signing the Homestead Application, you affirm, under penalty of perjury, that you did not acquire the home from another person (not your spouse or relative) for the purpose of qualifying for the Homestead Exemption.

A conviction of willfully falsifying information to obtain a reduction in assessable value, or failing to report any changes in ownership, disability, or other relevant information on a timely-filed continuing application will result in ineligibility for a period of three years.


To inquire about eligibility, please contact David L. Green, your Scioto County Auditor. You are welcome to either call the office at 355-8224, or stop by to visit us at 602 Seventh Street, Room 103, Portsmouth, Ohio; Monday through Friday between 8:00 a.m. and 4:30 p.m.


Homestead Exemption

If you are a homeowner who is permanently and totally disabled OR are over 65 years of age and meet the requirements described here, you could be eligible for the state-funded Homestead Exemption program.



Dear Homeowner:

As a Scioto County resident I have seen the hardships and distresses faced by our elderly and our disabled citizens. Therefore, I want to do all that I can to assist everyone in understanding the benefits available under Ohio's state tax laws.

You will find below the necessary details to assist you in determining if you might qualify for the Homestead discount. If you believe that you are eligible, please contact the Scioto County Auditor's Office so that we can send you an application, or click on the link below to download a copy of the application.

If you have any questions about the program, please call 355-8224.


Sincerely,
David Green Sig
Scioto County Auditor


Application for Homestead Exemption for Persons Age 65 or Older

Application for Homestead Exemption for Disabled Persons


Who is eligible for Homestead Exemption?

To qualify for the Homestead Exemption you must:

   1. be at least 65 years old during the year for which you first file, OR be permanently and totally disabled (you may file your application the year in which you will become 65);
   2. as of January 1 of the filing year, own and occupy your home (or manufactured home) in Scioto County as your principle place of residence;
   3. meet income requirements as set by the State of Ohio.

If there is more than one owner of a property, the one who first reaches age 65 should file the application.


For more information on income requirements, click here to visit the FAQ section of the Department of Taxation website. From the dropdown menu, choose Real Property Tax - Homestead Means Testing.


Definition of "permanently and totally disabled":

Section 4503.064 of the Ohio Revised Code defines "permanently and totally disabled" as a person who has...

"...some impairment in 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..."

An appropriate certificate of disability form must be completed and signed by a licensed physician or psychologist and submitted with the Homestead Exemption application.



Are there other requirements?

   1. The applicant's name must appear on the deed to the property. Only one Homestead application is allowed per property.

   2. You must notify the Auditor’s office of any changes to ownership or eligibility status. Any changes should be reported on the Continuing Homestead Exemption Application that you will receive in the mail each year. If there are no changes to ownership or eligibility, you are not required to complete the form.



How will I know if my application has been accepted?

Based on Ohio Law, and a review of the information you provide, the Auditor's Office will determine if you qualify for the Homestead Exemption.

If you are qualified, a reduction will appear on the tax bill which you receive the following January.

If you do not qualify for the exemption, the Auditor will notify you.



Does the Homestead Exemption have an effect on other real estate tax reductions?

The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks.


Can the surviving spouse of a deceased person qualify?

To qualify for the Homestead Exemption, the surviving spouse must:

   1. be the surviving spouse of a deceased person who was permanently and totally disabled; or be the surviving spouse of a person 65 years of age or older who applied and qualified for the exemption in the year of or prior to their death;

   2. be at least 59 years of age, but not yet 65 years old, on the date the spouse died;

   3. file a completed application; and

   4. meet all other Homestead Exemption requirements.



What happens if I provide false information?

By signing the Homestead Application, you affirm, under penalty of perjury, that you did not acquire the home from another person (not your spouse or relative) for the purpose of qualifying for the Homestead Exemption.

A conviction of willfully falsifying information to obtain a reduction in assessable value, or failing to report any changes in ownership, disability, or other relevant information on a timely-filed continuing application will result in ineligibility for a period of three years.


To inquire about eligibility, please contact David L. Green, your Scioto County Auditor. You are welcome to either call the office at 355-8224, or stop by to visit us at 602 Seventh Street, Room 103, Portsmouth, Ohio; Monday through Friday between 8:00 a.m. and 4:30 p.m.


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