Low-income senior citizens and property owners who are permanently and totally disabled qualify for Ohio’s homestead exemption, which lets individuals exempt $25,000 of their home’s market value from property taxes. The 2015 income limit for senior citizens age 65 and older is $31,000, explains the Ohio Department of Taxation.
A married couple qualifies for the exemption as long as one spouse is at least 65. If the older spouse dies before the younger spouse reaches age 65, the surviving spouse can keep the exemption as long as the individual is at least 59. Disabled property owners who apply for the exemption must submit a doctor-approved certificate of disability, states the Ohio Department of Taxation.