Who qualifies for the new Homestead Exemption?
• Is at least 65 years old during 2007; or • Is totally and permanently disabled as of January 1, 2007 as certified by a licensed physician or psychologist, or a state or federal agency; or • Is the surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death. To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1, 2007 for real property or Jan. 1, 2008 for manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person’s place of residence for income tax purposes.
