Any Ohio resident homeowner who:
Is at least 65 years old or turns 65 in the application year; or
Is totally and permanently disabled as of January 1st of the application year, as certified by a licensed physician or psychologist, or a state or federal agency; or
Is the surviving spouse of a person who was receiving the previous homestead exemption at the time of death and where the surviving spouse was at least 59 years old on the date of the death.
The annual household adjusted gross income must be less than $30,000.
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of January 1st of the application year, for real property or manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person's place of residence for income tax purposes.