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Home ▸ Departments ▸ Veterans Service Center

Property Tax Reduction Eligibility Requirements

Homestead Exemption

If you are a homeowner who meets one of the requirements below, you may be eligible for a valuable tax reduction:

Standard Requirements for all four exemptions below:

  • Must own home and claim primary place of residency as of January 1, of the year of application
  • Both applicant and spouse must provide proof of age and current residence by submitting a photocopy of a VALID Ohio driver’s license or State of Ohio ID Card. (Applicant only for Exemption #4)

1.) Age 65 years of Older

  • Must be 65 By December 31 in year of application
  • MOAGI (Modified Ohio Adjusted Gross Income) of applicant and spouse must not exceed $34,200.00 if applying in 2021, or $34,600.00 if applying in 2022. A copy of your State of Ohio tax return (1040/1040A) or Form DTE 105H issued by the Ohio Department if Taxation must be provided for income verification. Applicant may back file if approved for current year.

2.) Permanently and Totally Disabled, No age requirement

  • Must provide documentation of disability (documentation must include date declared disabled)
  • MOAGI (Modified Ohio Adjusted Gross Income) of applicant and spouse must not exceed $34,200 if applying in 2021, or $34,600 if applying in 2022 (excluding disability income). A copy of your State of Ohio tax return [1040/1040A] or a Form DTE 105H issued by the Ohio Department of Taxation must be provided for income verification. Applicant may back file if approved for current year

3.) Military Veteran, 100% Disability, No age or income requirement

  • Must have received a total (100%) rating for service-connected disabilities OR have received a total (100%) rating for compensation for military service-connected disabilities based on a determination of individual unemployment
  • Must provide documentation of disability by submitting a copy of the VA award letter assigning disability rating at 100% OR documentation granting total compensation at the 100% level and a copy of the finding that the veterans’ application of “individual unemployability” has been granted
  • Must provide a copy of military discharge form DD214, displaying honorable discharge

4.) Surviving spouse of a first responder, No age or income requirement

  • Must provide verification that the public service officer was killed in the line of duty by providing a letter confirming this from either a state pension fund or the department or agency that the public service officer served when the officer was killed in the line of duty
  • Public service officer is a paramedic, emergency medical technician (including EMT-basic, EMT-I, and “first responder” classes), a paid or volunteer firefighter, or a police officer, sheriff, deputy sheriff, or other class of peace officer as defined for the purposes of the law governing the authority to arrest or issue citations

All forms can be obtained from the Lake County Auditors website by clicking here.

Eligible homeowners receive an exemption on the first $25,000 of appraised value from taxation for a single family home. Eligible military veterans and surviving spouses of first responders receive an exemption on the first $50,000 of appraised value from taxation for a single family home.

Please check out our Facebook page at Lake County Ohio Veteran Service Office for current updates.