Form Dte 105a - Homestead Exemption Application For Senior Citizens, Disabled Persons And Surviving Spouses Page 2
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2DTE 105A
Rev. 7/13
Please read before you complete the application.
What is the Homestead Exemption? The homestead ex-
exemption you must be (1) at least 65 years of age dur-
emption provides a reduction in property taxes to senior or
ing the year following the year in which you fi rst fi le, or
disabled citizens, or a surviving spouse, on the dwelling that
be determined to be permanently and totally disabled
is that individual’s principal place of residence and up to
(see defi nition at right), or be a surviving spouse (see
one acre of land of which an eligible individual is an owner.
defi nition at right), and (2) own and occupy your home
The reduction is equal to the taxes that would otherwise be
as your principal place of residence on Jan. 1 of the
charged on up to $25,000 of the market value of an eligible
year following the year in which you fi le the application.
taxpayer’s homestead.
A person only has one principal place of residence; your
principal place of residence determines, among other
What Your Signature Means: By signing the front of this
things, where you are registered to vote and where you
form, you affi rm under penalty of perjury that your state-
declare residency for income tax purposes. You may be
ments on the form are true, accurate and complete to the
required to present evidence of age. If the property is be-
best of your knowledge and belief and you are authorizing
ing purchased under a land contract, is owned by a life
the tax commissioner and the county auditor to review and
estate or by a trust, or the applicant is the mortgagor of
discuss fi nancial and tax information fi led with the state. A
the property, you may be required to provide copies of any
conviction of willfully falsifying information on this applica-
contracts, trust agreements, mortgages or other documents
tion will result in the loss of the homestead exemption for a
that identify the applicant’s eligible ownership interest in
period of three years.
the home. The same income requirements apply to the
homestead exemption for manufactured or mobile homes.
Qualifi cations for the Homestead Exemption for Real
Property: To receive the homestead exemption you must
Current Application: If you qualify for the homestead ex-
be (1) at least 65 years of age during the year you fi rst
emption for the fi rst time this year (for real property) or for
fi le, or be determined to have been permanently and totally
the fi rst time next year (for manufactured or mobile homes),
disabled (see defi nition at right), or be a surviving spouse
check the box for Current Application on the front of this form.
(see defi nition at right), and (2) own and have occupied
your home as your principal place of residence on Jan. 1
Late Application: If you also qualifi ed for the homestead
of the year in which you fi le the application. A person only
exemption for last year (for real property) or for this year (for
has one principal place of residence; your principal place
manufactured or mobile homes) on the same property for
of residence determines, among other things, where you
which you are fi ling a current application, but you did not fi le a
are registered to vote and where you declare residency
current application for that year, you may fi le a late application
for income tax purposes. You may be required to present
for the missed year by checking the late application box on the
evidence of age. If the property is being purchased under a
front of this form. You may only fi le a late application for the
land contract, is owned by a life estate or by a trust, or the
same property for which you are fi ling a current application.
applicant is the mortgagor of the property, you may be re-
quired to provide copies of any contracts, trust agreements,
Defi nition of a Surviving Spouse: An eligible surviving
mortgages or other documents that identify the applicant’s
spouse must (1) be the surviving spouse of a person who
eligible ownership interest in the home.
was receiving the homestead exemption by reason of age
or disability for the year in which the death occurred, and
If you are applying for homestead for the fi rst time and do not
(2) must have been at least 59 years old on the date of the
qualify for the exemption for 2014, your total income cannot
decedent’s death.
exceed $30,000. “Total income” is defi ned as the adjusted
gross income of the owner and the owner’s spouse for the
Permanent Disability: Permanent and totally disabled
preceding year for which you are applying. If you do not fi le
means a person who has, on the fi rst day of January of
an Ohio income tax return, adjusted gross income includes
the year for which the homestead exemption is requested,
compensation, rents, interest, fees and most other types of
some impairment of body or mind that makes him/her un-
total income. Certain disability benefi ts are not included in
fi t to work at any substantially remunerative employment
adjusted gross income. If you are unsure of what income is
which he/she is reasonably able to perform and which will,
included, contact your county auditor. You may be required
with reasonable probability, continue for an indefi nite period
to produce evidence of income.
of at least 12 months without any present indication of re-
covery, or who has been certifi ed as totally and permanently
Qualifi cations for the Homestead Exemption for Man-
disabled by an eligible state or federal agency.
ufactured or Mobile Homes: To receive the homestead
FOR COUNTY AUDITOR’S USE ONLY:
Date fi led
Name on tax duplicate
Taxable value of homestead: Taxable land
Taxable bldg.
Taxable total
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