Currently, any Ohio resident homeowner who:
Is at least 65 years old or will reach age 65 during the current tax year: or
Is certified totally and permanently disabled as of Jan. 1 of the current tax year, regardless of age; or
Is the surviving spouse of a qualified homeowner and who was at least 59 years old on the date of their spouse's death.
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1 filing year. For individual who own more than one home, the principal place of residence is the home where the person is registered to vote. For tax year 2018, homeowners must also submit verification that their household adjusted gross income is $32,200 or less.