Form Dte 105a - Homestead Exemption Application For Senior Citizens, Disabled Persons And Surviving Spouses Page 3

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DTE 105A
Rev. 11/13
Please read before you complete the application.
What is the Homestead Exemption? The homestead exemp-
fi ned as the adjusted gross income for Ohio income tax purposes
tion provides a reduction in property taxes to qualifi ed senior or
(line 3 of Ohio income tax return) of the owner and the owner’s
disabled citizens, or a surviving spouse, on the dwelling that is that
spouse for the year preceding the year for which you are applying.
individual’s principal place of residence and up to one acre of land
If you do not fi le an Ohio income tax return, adjusted gross income
of which an eligible individual is an owner. The reduction is equal
includes compensation, rents, interest, fees and most other types
to the taxes that would otherwise be charged on up to $25,000 of
of total income. Certain Social Security and disability benefi ts are
the market value of an eligible taxpayer’s homestead.
not included in adjusted gross income. If you are unsure of what
income is included, contact your county auditor. You may be re-
What Your Signature Means: By signing the front of this form,
quired to produce evidence of income.
you affi rm under penalty of perjury that your statements on the
form are true, accurate and complete to the best of your knowl-
Current Application: If you qualify for the homestead exemption
edge and belief and that you are authorizing the tax commissioner
for the fi rst time this year (for real property) or for the fi rst time next
and the county auditor to review fi nancial and tax information fi led
year (for manufactured or mobile homes), check the box for Current
with the state. A conviction of willfully falsifying information on this
Application on the front of this form.
application will result in the loss of the homestead exemption for a
Late Application: If you also qualifi ed for the homestead exemption
period of three years.
for last year (for real property) or for this year (for manufactured or
Qualifi cations for the Homestead Exemption for Real Property
mobile homes) on the same property for which you are fi ling a cur-
and Manufactured or Mobile Homes: To receive the homestead
rent application, but you did not fi le a current application for that year,
exemption you must be (1) at least 65 years of age during the
you may fi le a late application for the missed year by checking the
year you fi rst fi le, or be determined to have been permanently and
late application box on the front of this form. You may only fi le a late
totally disabled (see defi nition at right), or be a surviving spouse
application for the same property for which you are fi ling a current
(see defi nition at right), and (2) own and have occupied your home
application.
as your principal place of residence on Jan. 1 of the year in which
Defi nition of a Surviving Spouse: An eligible surviving spouse
you fi le the application. For manufactured or mobile home owners,
must (1) be the surviving spouse of a person who was receiving
the dates apply to the year following the year in which you fi le the
the homestead exemption by reason of age or disability for the
application. A person only has one principal place of residence;
year in which the death occurred, and (2) must have been at least
your principal place of residence determines, among other things,
59 years old on the date of the decedent’s death.
where you are registered to vote and where you declare residency
for income tax purposes. You may be required to present evidence
Permanent Disability: Permanent and totally disabled means a
of age. If the property is being purchased under a land contract,
person who has, on the fi rst day of January of the year for which
is owned by a life estate or by a trust, or the applicant is the mort-
the homestead exemption is requested, some impairment of body
gagor of the property, you may be required to provide copies of
or mind that makes him/her unfi t to work at any substantially remu-
any contracts, trust agreements, mortgages or other documents
nerative employment which he/she is reasonably able to perform
that identify the applicant’s eligible ownership interest in the home.
and which will, with reasonable probability, continue for an indefi -
If you are applying for homestead and did not qualify for the ex-
nite period of at least 12 months without any present indication
emption for 2013 (2014 for manufactured homes), your total in-
of recovery, or who has been certifi ed as totally and permanently
come cannot exceed the amount set by law. “Total income” is de-
disabled by an eligible state or federal agency.
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