Clinton County Auditor: the homestead exemption and the HB 479 one-time reduction (Terence Habermehl)

The exemption is the State's (ORC 323.151 et seq.); see the Ohio entries. The Auditor's Homestead Exemption page prints the tests: "Any Ohio homeowner who occupies their home as their principal place of residence as of January 1 of the year they apply" who can show a modified adjusted gross income not over $40,000 for tax year 2025 and is at least 65 (or reaching 65 in the tax year), or is certified totally and permanently disabled as of January 1 regardless of age, or is a surviving spouse of a qualified homeowner at least 59 at the spouse's death, or is the surviving spouse of a public service officer killed in the line of duty. The county's forms shelf carries DTE 101, 105A, 105B, 105E, 105G, 105H, 105I ("Homestead Exemption Application for Disabled Veterans and Surviving Spouses"), 105K and 106B. The disabled-veteran route, as the page prints it: "If you are a Veteran with a 100% service-connected disability, you may qualify for increased benefits thru the Ohio Disabled Veterans Homestead Exemption Program. This program provides an increase from $28,000 to $56,000 in the amount of eligible homestead exemption to Veterans who are permanently and totally disabled due to a service-connected disability. This program also excludes disabled Veterans from the existing income threshold that is in place for homestead eligibility." The qualification steps: an honorable discharge or release from active duty; the 100 percent total disability rating or a 100 percent rating for compensation based on individual unemployability; ownership and occupancy as of January 1 of the year applied for; and "Complete the Homestead Application DTE Form 105I. Submit the application, documentation from the Department of Veteran Affairs certifying the qualifications and a copy of your DD214 to our office." A surviving spouse must be the spouse of a person who was receiving the exemption in the death year, have occupied the homestead at the death and acquire or keep ownership. The September 24, 2026 release. "Clinton County Auditor Urges Eligible Homeowners to Apply for Homestead Exemption to Receive One-Time Property Tax Reduction": HB 479, effective September 23, 2026, "authorizes a one-time property tax reduction for homeowners who qualify for the Homestead Exemption for tax year 2026"; the State reimburses local governments; and "HB 479 requires county auditors to certify the number of homestead-eligible properties to the Ohio Department of Taxation by November 1, 2026", the reduction expected on bills issued late 2026 or early 2027. The release's eligibility list includes "Are a veteran with a 100% service-connected disability or a 100% unemployability rating", and the tax-year-2026 income threshold for certain applicants is $41,000 of modified Ohio adjusted gross income; homeowners already receiving the exemption do not reapply. The Auditor's office: 1850 Davids Drive, Suite 303, Wilmington, Ohio 45177, 937-382-2250, fax 937-382-4090, [email protected], weekdays 8:00 a.m. to 4:00 p.m. The office was also closed Veterans Day, November 11, 2026, per its own notice.