Clark County

HOMESTEAD EXEMPTION

If you are a Clark County homeowner who is either permanently and totally disabled, or are over 65 years of age, and meet the requirement described in this brochure, you could be eligible for the State-funded Homestead Exemption.

If, after reading this pamphlet, you need more information or would like to apply for this program, please visit the Clark County Auditor's Office at 31 N. Limestone, Springfield, Monday through Friday between 8:00 a.m. and 4:30 p.m.

Dear Homeowner:

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

In this pamphlet, are the necessary details to assist you in determining if you might be eligible for the Homestead Exemption. If you believe you may meet the requirements, please visit our office, bringing the required "proof of income" with you, so we can determine your eligibility.

If you have a friend who is interested in the program, please call 328-2415 and we'll send them a brochure.

Sincerely,

George A. Sodders
Clark County Auditor

Who is eligible for the Homestead Exemption?

To qualify for the Homestead Exemption you must:

(1) either 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) have a total gross income of not more than $26,200 (see the last column on this page); and,

(3) as of January 1 of the filing year, own and occupy your home (or manufactured home) in Clark County as your principle place of residence.

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

Define "permanently and totally disabled".

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

"...some impairment in body or mind that makes him unfit to work at any substantially remunerative employment which he 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 (1) homestead application is allowed per property.

(2) You must file a "Continuing Homestead Exemption" each year (you will automatically receive one in the mail if you've been accepted into the program); and ,

(3) You must advise the County Auditor of any change in your income.

What kinds of income are used in calculating my adjusted gross income?

The basis of total income is Adjusted Gross Income as defined by the U.S. Internal Revenue Code. It includes compensation, rents, interest, fees, and most other types of total income in addition to Social Security income.

Total income includes the income of the owner(s) of the home, including the income of a spouse of the owner even though the spouse may not actually be an owner. Certain disability benefits are included in total income. Some disability benefits become retirement benefits at a given age.

Proof of income includes:

A copy of your previous year's federal tax return Your statement of Social Security benefits (mailed to you each January by the Social Security Office)

INCLUDE the following items as part of your adjusted gross income:

(1) Old Age and Survivors Benefits;

(2) Social Security Benefits - submit a copy of your Social Security Benefit Statement. You receive this statement at the end of each year;

(3) other retirement benefits, pensions, and annuities;

(4) all interest and/or dividend income from whatever source; and

(5) your spouse's income.

DO NOT INCLUDE these incomes as part of your adjusted gross income:

(1) disability payments made by the Veterans Administration or a branch of the Armed Forces;

(2) Social Security disability paid due to a permanent and total disability;

(3) Medicare, black lung and workmen's compensation benefits;

(4) life insurance paid due to the death of the insured person;

(5) unemployment compensation awarded to crime victims;

(6) up to $5,200 received from private or governmental disability where payments were contributed by the employer.

When can I apply?

Application for the homestead program may be filing beginning the first Monday in January until the first Monday in June each year.

Since manufactured homeowners pay their taxes currently, they must file their Homestead Exemption application during the year prior to the year for which the reduction is requested to get the benefit on their tax bills.

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, the exemption's 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 their death;

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

(3) turn in a completed application; and

(4) meet all other Homestead Exemption requirements.

What happens if I provide false information?

By signing the Homestead Application, you authorized the Auditor to examine any financial records relating to your income. You also affirm, under penalty of perjury, that you did not acquire the home from another person (not your spouse, or a 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 total income, ownership, disability, or other relevant information on a timely filed continuing application will result in ineligibility for a period of three (3) years.

George A. Sodders - Clark County Auditor

Questions? Please feel free to email the webmaster