OHIO RESIDENTIAL HOMESTEAD EXEMPTION

Article by BPBS attorney Joseph Jaap, 513 533-2037

The deadline is Monday, June 2, 2008. The County Auditor must receive the application by that date. It is not sufficient if the application is postmarked with that date. If it arrives late, your exemption will not be available until the following year, and you may have to re-apply.

To be eligible, the owner of the property (or at least one owner if there are co-owners), must live in the property as their principal residence (for voting and tax purposes). The home can be a single or multi-family home, condominium unit, or mobile home. Also, the applicant must be one of the following:

(1) a senior age 65 or older, or

(2) suffering from an impairment that prevents the applicant from working and is likely to continue for an indefinite period of at least 12 months, or the applicant has been certified as totally and permanently disabled by a government agency; or

(3) a surviving spouse of one of the above, if the survivor was at least 59 on the date the spouse died and the deceased spouse was already receiving the exemption on the date of death.

The exemption also is available to those who live in the property under a life estate, a land installment contract, or a trust, as long the trust is revocable by the beneficiary who lives in the property.

Other issues may affect your situation or your eligibility. Contact your own attorney with questions, or Jonathon Bennie at 533-2021, Joseph Jaap at 533-2037, or any of us here at BPBS at 721-1350.

COUNTY LINKS TO HOMESTEAD EXEMPTION APPLICATION - FORM DTE 105A:

Frequently Asked Questions:
http://tax.ohio.gov/divisions/communications/homestead_exemption_FAQs.stm

Hamilton County:
http://www.hamiltoncountyauditor.org/pdf/homestead_application_dte105a_2008.pdf

Butler County:
http://www.butlercountyauditor.org/pdf/DTE_105A_NewLogo.pdf

Warren County:
http://www.co.warren.oh.us/Auditor/realestate/homestead.htm

Clermont County:
http://www.clermontauditor.org/DTE_105A.pdf

Brown County:
http://www.browncountyauditor.org/homestead.php

Montgomery County:
http://www.mcrealestate.org/pdffiles/DTE_105A.pdf