Who is eligible for Homestead Exemption?
To qualify for the Homestead Exemption you must: • 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); • as of January 1 of the filing year, own and occupy your home (or manufactured home) in Scioto 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 Ohio Revised Code defines “permanently and totally disabled” as a person who has… “…some impairment in body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probably continue for an indefinite period or at least 12 months…” An appropriate certificate of disability form must be completed and signed by a licensed physician or psych
