Homestead for Surviving Spouses
Surviving Spouse of a First Responder Who Died in the Line of Duty Homestead Qualifications
Own and Occupy your Property as of January 1 of this Year
You must have an ownership interest in your primary residence as of January 1 for the year you apply for the exemption. This means that if you just bought your property this year, you need to apply next year.
If you do not have an ownership interest in the property where you reside, you do not qualify for Homestead.​​​​​
Apply the Year that your Spouse Died
You are eligible to receive the Homestead Exemption the first year that your spouse died in the line of duty.
It does not matter what time of year they passed, but you should submit your application by December 31 of the year that you first qualify.
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​Applications can be received to qualify up to 1 year previously.​​​
Proof that your Spouse Died in the Line of Duty
Acceptable proof includes a letter or other written confirmation from an employee or officer of the Board of Trustees of a retirement or pension fund, or from the chief or other executive of the agency for which the public service officer served.
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This letter should state the date when the public service officer died in the line of duty.​​​​
Upon remarriage, the Surviving Spouse is no longer eligible to receive the Homestead Exemption on this basis, per Ohio law.
Surviving Spouse of a Prior Homestead Recipient Qualifications
Own and Occupy your property as of January 1 of this year
You must have an ownership interest in your primary residence as of January 1 for the year you apply for the exemption. This means that if you just bought your property this year, you need to apply next year.
If you do not have an ownership interest in the property where you reside, you do not qualify for Homestead.​​​
Be at least 59 or older as of the date of your spouse's death
If your spouse was receiving Homestead for age or disability, you must be at least 59 years old on the date of your spouse's death to qualify for Surviving Spouse Homestead.​
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​There are no exceptions to this rule, however you may qualify based on your own disability, rather than a surviving spouse, with no age limit.​​​​​​​​​​
Income maximum of $41,000 or less for the prior year
Homestead has a maximum income limit that is set by Ohio law. To apply this year, the income maximum is $41,000 of income made in 2025. This is income that is taxable by the State of Ohio. Social Security income does not count toward this threshold.​​​
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If your spouse received the Homestead Exemption prior to 2014, the income maximum may not apply to you.
Surviving Spouse of a Disabled Veteran Homestead
Own and Occupy your property as of January 1 of this year
You must have an ownership interest in your primary residence as of January 1 for the year you apply for the exemption. This means that if you just bought your property this year, you need to apply next year.
If you do not have an ownership interest in the property where you reside, you do not qualify for Homestead.​​​​​
Apply as a Surviving Spouse the year that the Disabled Veteran dies
You are eligible to continue to receive the Homestead Exemption after your Disabled Veteran spouse dies.
​As long at the Disabled Veteran applied for and qualified for the Homestead Exemption, you can qualify for a continuing benefit.​​​
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The application that would need to be filed is the same one as the Disabled Veterans use to apply (DTE Form 105I)
Proof that your Spouse was receiving the Homestead Exemption
You may need to provide proof that your spouse was previously receiving the Homestead Exemption for Disabled Veterans.
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This proof could be a statement from another County Auditor's Office, a copy of the approval letter, or a valid Continuing Homestead Application.
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If you have any questions, please call our Homestead Department at 419-213-4406.