Homestead Tax Exemptions


HOMESTEAD EXEMPTION

INFORMATION FOR HANCOCK COUNTY RESIDENTS

Click here for a printable Homestead Exemption Application (Adobe Acrobat)

Click here for an estimate of Homestead Reduction by District (Adobe Acrobat) These reductions are for RES/AG ONLY using 2009 tax rates

Homestead Exemption is a form of property tax relief, and results in a reduction in real estate taxes for those who qualify. The information provided is intended to assist you in determining if you may be eligible for this reduction, and to answer some of the more typically asked questions relative to this program. For further information, please contact your Hancock County Auditor - Charity Rauschenberg's office.

WHO IS ELIGIBLE FOR THE HOMESTEAD EXEMPTION?

As of July 2, 2007 to qualify for the Homestead Exemption you must:

  1. be at least 65 years old during the current year; or
  2. be totally and permanently disabled as of January 1, of the current year as certified by a licensed physician or psychologist, or a state or federal agency; or
  3. be the surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

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.

WHAT IS MEANT BY THE TERM PERMANENTLY AND TOTALLY DISABLED?

Section 323.15.1 (D) of the Revised Code provides that "permanently and totally disabled" means a person who has some impairment in body or mind that makes him unfit to work at any substantially remunerative employment which he is reasonable able to perform and which will, with reasonable probability, continue for an indefinite period of at least 12 months. A certificate of disability form must be filled out and signed by a licensed physician and submitted with the application for the Homestead Exemption.

HOW DO I SHOW PROOF OF AGE?

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 exempted tax, plus interest. Your county auditor requires some evidence of age, such as a driver’s license, birth certificate or Medicare Card.

WHAT IS THE DEADLINE TO APPLY?

The Homestead Exemption application must be filed after the first Monday in January and on or before the first Monday in June. "Filed" means received by the Auditor's Office, not postmarked by the due date.

DOES THE HOMESTEAD EXEMPTION HAVE AN EFFECT ON OTHER REAL ESTATE TAX REDUCTIONS THAT I AM PRESENTLY RECEIVING?

The Homestead Exemption is an additional reduction in real estate taxes beyond the other property tax deductions and rollbacks. You will continue to receive all other property tax reductions and rollbacks that you are presently eligible to receive.

FOR ESTATE PLANNING PURPOSES, I PLACED THE TITLE TO MY PROPERTY IN A TRUST. CAN I STILL RECEIVE THE HOMESTEAD EXEMPTION?

You are eligible for the Homestead Exemption if all of the following are true:

  1. You created the trust to be effective during your lifetime (an inter vivos trust).
  2. You provided the assets for the trust (you are the settlor).
  3. You can terminate the trust at any time (it is a revocable trust).
  4. The trust agreement contains a provision that says you have complete possession of the property.

Most of the other common forms of property ownership (such as survivorship deeds) also qualify for the exemption.

HOW MAY I OBTAIN AN APPLICATION?

Any information regarding the Homestead Exemption program may be obtained from the Hancock County Auditor’s Office by mail, by phone, in person or the Hancock County

By mail:
County Auditor
Courthouse
300 South Main Street
Findlay OH 45840
Attn: Real Estate Deptartment

By Telephone: (419) 424-7015

In person: Hancock County Auditor’s Office
2nd Floor in the Hancock County Courthouse
Hours:       8:30 a.m. – 4:30 p.m. Mon. – Fri.

MAY I FILE ELECTRONICALLY?

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.

HOW WILL I KNOW IF MY APPLICATION HAS BEEN APPROVED?

If the county auditor approves your application, 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 February. If the county auditor denies your application, you will receive a notice on or before Nov. 1, of the year you applied informing you of and explaining the reason for the denial. If you believe your application was improperly denied, you may appeal the auditor’s 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 taxes (in most counties, the due date is in January or February). 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 31st. The complaint form is available from the county auditor or at the Ohio Department of Taxation’s Web site at tax.ohio.gov.

WILL I HAVE TO APPLY EVERY YEAR TO RECEIVE THE HOMESTEAD EXEMPTION?

No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor by the first Monday in June. In January the county auditor 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 the auditor 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.

Your County Auditor

Charity Rauschenberg