Test/Tax_Exemptions_TEST (MapServer)

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Service Description: <div style='text-align:Left;font-size:12pt'>After the full property tax amount is calculated, rollbacks and discounts are applied. First, House Bill 920 calculates the rollbacks due to levy equalization.Next, reductions such as the Owner Occupied Credit and Homestead Exemption are applied. The dollar amount that rollbacks and credits save you can vary from property to property.OWNER OCCUPIED CREDIT:The Owner Occupied Credit provides a property tax reduction on certain levies for property owners who live in their home as their primary residence.To receive this credit, you must own your property and reside in it as your primary residence as of January 1 of this year.A homeowner and spouse are entitled to this tax reduction on only one property. Any other properties that you own must be declared when you apply for the credit. If you move, you must also let the Auditor's Office know so that the credit can be updated.The Owner Occupied Credit was passed in the 1970s to combat rising property taxes. It was originally set at 2.5% of property taxes. The amount of taxes this would have taken away from local entities like school districts was reimbursed by the State of Ohio.However, under Governor John Kasich, the Owner Occupied Credit was changed in 2014 so that it did not apply to any levies passed after 2014. This means that the amount of this exemption is no longer exactly 2.5% of property taxes.In December 2025, the Owner Occupied Credit was updated by the State of Ohio legislature. This credit is being integrated with the Non-Business Credit, which applied an additional 10% rollback to the same levies as the Owner Occupied Credit. The integration of these two credits will be phased in over several years, until in Tax Year 2029, the Owner Occupied Credit will save 15.38% on the pre-2014 levies and the Non-Business Credit will be phased out completely.HOMESTEAD TAX REDUCTIONS:The Homestead Exemption is a property tax reduction for qualifying property owners on their primary residence. The way that it works is that a value amount determined by the State of Ohio is exempted from taxation.For tax year 2025 (payable in 2026) the amount of value exempted is $29,000. This means that if your primary residence is valued at $200,000, you would pay property taxes at a value of $171,000.The amount of value exempted is doubled for disabled veterans and surviving spouses of first responders who were killed in the line of duty.Senior CitizenSeniors (65 years or older) who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled PersonTotally and permanently disabled persons who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled VeteranVeterans who receive a disability rating of 100% or who are compensated at a rate of 100%, and who own and occupy their property are eligible for an enhanced Homestead Exemption. There is no income limit for this type of Homestead Exemption.Surviving SpouseSurviving spouses of first responders who died in the line of duty, and who own and occupy their property are eligible for an enhanced Homestead Exemption. Surviving spouses of people who applied for and qualified for another type of Homestead may be eligible to continue receiving the benefit.</div>

Map Name: Tax Abatements, Exemptions, and Reductions

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Description: After the full property tax amount is calculated, rollbacks and discounts are applied. First, House Bill 920 calculates the rollbacks due to levy equalization.Next, reductions such as the Owner Occupied Credit and Homestead Exemption are applied. The dollar amount that rollbacks and credits save you can vary from property to property.OWNER OCCUPIED CREDIT:The Owner Occupied Credit provides a property tax reduction on certain levies for property owners who live in their home as their primary residence.To receive this credit, you must own your property and reside in it as your primary residence as of January 1 of this year.A homeowner and spouse are entitled to this tax reduction on only one property. Any other properties that you own must be declared when you apply for the credit. If you move, you must also let the Auditor's Office know so that the credit can be updated.The Owner Occupied Credit was passed in the 1970s to combat rising property taxes. It was originally set at 2.5% of property taxes. The amount of taxes this would have taken away from local entities like school districts was reimbursed by the State of Ohio.However, under Governor John Kasich, the Owner Occupied Credit was changed in 2014 so that it did not apply to any levies passed after 2014. This means that the amount of this exemption is no longer exactly 2.5% of property taxes.In December 2025, the Owner Occupied Credit was updated by the State of Ohio legislature. This credit is being integrated with the Non-Business Credit, which applied an additional 10% rollback to the same levies as the Owner Occupied Credit. The integration of these two credits will be phased in over several years, until in Tax Year 2029, the Owner Occupied Credit will save 15.38% on the pre-2014 levies and the Non-Business Credit will be phased out completely.HOMESTEAD TAX REDUCTIONS:The Homestead Exemption is a property tax reduction for qualifying property owners on their primary residence. The way that it works is that a value amount determined by the State of Ohio is exempted from taxation.For tax year 2025 (payable in 2026) the amount of value exempted is $29,000. This means that if your primary residence is valued at $200,000, you would pay property taxes at a value of $171,000.The amount of value exempted is doubled for disabled veterans and surviving spouses of first responders who were killed in the line of duty.Senior CitizenSeniors (65 years or older) who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled PersonTotally and permanently disabled persons who own and occupy their property are eligible for the Homestead Exemption if they made $41,000 or less of taxable income in 2025. (Social Security income does not count toward this threshold. Spousal taxable income does.)Disabled VeteranVeterans who receive a disability rating of 100% or who are compensated at a rate of 100%, and who own and occupy their property are eligible for an enhanced Homestead Exemption. There is no income limit for this type of Homestead Exemption.Surviving SpouseSurviving spouses of first responders who died in the line of duty, and who own and occupy their property are eligible for an enhanced Homestead Exemption. Surviving spouses of people who applied for and qualified for another type of Homestead may be eligible to continue receiving the benefit.

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