Ohio Rev. Code » Chapter 323
Ohio Revised Code

Ohio Rev. Code § 323.151 (2026)

Valuation of homestead property definitions

✓ current as of May 2026
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Effective:
October 27, 2023
Latest Legislation:
Senate Bill 43 - 135th General Assembly
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As used in sections 323.151 to 323.159 of the Revised Code:

(A)(1) "Homestead" means either of the following:

(a) A dwelling, including a unit in a multiple-unit dwelling and a manufactured home or mobile home taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code, owned and occupied as a home by an individual whose domicile is in this state and who has not acquired ownership from a person, other than the individual's spouse, related by consanguinity or affinity for the purpose of qualifying for the real property tax reduction provided in section 323.152 of the Revised Code.

(b) A unit in a housing cooperative that is occupied as a home, but not owned, by an individual whose domicile is in this state.

(2) The homestead shall include so much of the land surrounding it, not exceeding one acre, as is reasonably necessary for the use of the dwelling or unit as a home. An owner includes a holder of one of the several estates in fee, a vendee in possession under a purchase agreement or a land contract, a mortgagor, a life tenant, one or more tenants with a right of survivorship, tenants in common, and a settlor of a revocable or irrevocable inter vivos trust holding the title to a homestead occupied by the settlor as of right under the trust. The tax commissioner shall adopt rules for the uniform classification and valuation of real property or portions of real property as homesteads.

(B) "Sixty-five years of age or older" means a person who has attained age sixty-four prior to the first day of January of the year of application for reduction in real estate taxes.

(C) "Total income" means modified adjusted gross income, as that term is defined in section 5747.01 of the Revised Code, of the owner and the owner's spouse for the year preceding the year in which application for a reduction in taxes is made.

(D) "Permanently and totally disabled" means that a person other than a disabled veteran has, on the first day of January of the year of application for reduction in real estate taxes, some impairment in body or mind that makes the person unable to work at any substantially remunerative employment that the person is reasonably able to perform and that will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery therefrom or has been certified as permanently and totally disabled by a state or federal agency having the function of so classifying persons.

(E) "Housing cooperative" means a housing complex of at least two units that is owned and operated by a nonprofit corporation that issues a share of the corporation's stock to an individual, entitling the individual to live in a unit of the complex, and collects a monthly maintenance fee from the individual to maintain, operate, and pay the taxes of the complex.

(F) "Disabled veteran" means a person who is a veteran of the armed forces of the United States, including reserve components thereof, or of the national guard, who has been discharged or released from active duty in the armed forces under honorable conditions, and who has received a total disability rating or a total disability rating for compensation based on individual unemployability for a service-connected disability or combination of service-connected disabilities as prescribed in Title 38, Part 4 of the Code of Federal Regulations, as amended.

(G) "Public service officer" means a peace officer, firefighter, first responder, EMT-basic, EMT-I, or paramedic, or an individual holding any equivalent position in another state.

(H) "Killed in the line of duty" means either of the following:

(1) Death in the line of duty;

(2) Death from injury sustained in the line of duty, including heart attack or other fatal injury or illness caused while in the line of duty.

(I) "Peace officer" has the same meaning as in section 2935.01 of the Revised Code.

(J) "Firefighter" means a firefighter, whether paid or volunteer, of a lawfully constituted fire department.

(K) "First responder," "EMT-basic," "EMT-I," and "paramedic" have the same meanings as in section 4765.01 of the Revised Code.

(L) "Surviving spouse of a disabled veteran" means either of the following:

(1) The spouse of a disabled veteran who occupied the homestead when the disabled veteran died and who acquires ownership of the homestead or, in the case of a homestead that is a unit in a housing cooperative, continues to occupy the homestead;

(2) The surviving spouse of an individual to which all of the following apply, provided the surviving spouse occupies the homestead when that individual dies and who, following that individual's death, acquires ownership of the homestead or, in the case of a homestead that is a unit in a housing cooperative, continues to occupy the homestead:

(a) The individual dies before receiving a total disability rating described in division (F) of this section.

(b) The individual otherwise qualifies as a disabled veteran.

(c) The individual owns and occupies a homestead or, in the case of a homestead that is a unit in a housing cooperative, occupies the homestead.

Last updated August 15, 2023 at 9:17 AM

Notes of Decisions
Cited in 9 cases, 1984–2015 · leading case: Gilman v. Hamilton Cnty. Bd. of Revision, 2010 Ohio 4992 (Ohio 2010).
Sort: Relevance Newest Treatment
Gilman v. Hamilton Cnty. Bd. of Revision, 2010 Ohio 4992 (Ohio 2010). · cites it 19× “The hearing revealed that the county prosecutor had furnished the auditor with a legal opinion concluding that under R.C. 323.151, the settlor of a trust who occupied residential property as a matter of right under the trust terms could qualify as an “owner,” but that the…”
Devan v. Cuyahoga Cty. Bd. of Revision, 2015 Ohio 4279 (Ohio Ct. App. 2015). · cites it 9× “, citing R.C. 323.151 to 323.153, as amended, 127th General Assembly, Am.”
Roosevelt Props. Co. v. Kinney, 465 N.E.2d 421 (Ohio 1984). “152(B) which reduced or partially exempted “homesteads,” as defined within R.C. 323.151(A), from real estate taxes. In upholding the constitutionality of the enactment, which granted tax reductions for owner-occupied dwellings while not extending the reductions to…”
In re Starr, 485 B.R. 835 (Bankr. N.D. Ohio 2012). · cites it 2× “2d 109 (referencing O.R.C. § 323.151). The court found the definitions of “owner” in the statute was not exclusive and concluded that “a dwelling that is held in trust may qualify as a ‘homestead’ when the trustee is an individual who occupies the property as a home.”
Cunningham v. Testa, 40 N.E.3d 1096 (Ohio 2015). “For purposes of the homestead exemption, R.C. 323.151(A)(1) defines “homestead” as “[a] dwelling * * * owned and occupied as a home by an individual whose domicile is in this state.”
State ex rel. DeWine v. Court of Claims of Ohio, 2011 Ohio 5283 (Ohio 2011). · cites it 2× “2743.51(F)(4) establishes limits on attorney fees considered to be allowable expenses for fees incurred for successfully obtaining a restraining order, custody order, or other order to physically separate a victim from an offender.”
Dugan v. Franklin Cty. Bd. of Revision, 2014 Ohio 4491 (Ohio Ct. App. 2014). · cites it 11× “Finally, in 2007, the General Assembly broadened the availability of the tax credit by eliminating the income test as a restriction on its availability.”
In Re Gray, 378 B.R. 728 (Bankr. D. Mass. 2007). “§ 480:1 (2007), Ohio Rev.Code Ann. § 323.151 (West 2007), S.”
In Re Gregory, 229 B.R. 168 (Bankr. N.D. Ohio 1999). “Rather it is confined by the introductory sentence to that section which reads “[a]s used in sections 323.151 [323.15.1] to 323.157 [323.”
— Ohio Rev. Code § 323.151(A) — 1 case
Roosevelt Props. Co. v. Kinney, 465 N.E.2d 421 (Ohio 1984). “152(B) which reduced or partially exempted “homesteads,” as defined within R.C. 323.151(A), from real estate taxes. In upholding the constitutionality of the enactment, which granted tax reductions for owner-occupied dwellings while not extending the reductions to…”
— Ohio Rev. Code § 323.151(A)(1) — 3 cases
Devan v. Cuyahoga Cty. Bd. of Revision, 2015 Ohio 4279 (Ohio Ct. App. 2015). “, citing R.C. 323.151 to 323.153, as amended, 127th General Assembly, Am.”
Cunningham v. Testa, 40 N.E.3d 1096 (Ohio 2015). “For purposes of the homestead exemption, R.C. 323.151(A)(1) defines “homestead” as “[a] dwelling * * * owned and occupied as a home by an individual whose domicile is in this state.”
Dugan v. Franklin Cty. Bd. of Revision, 2014 Ohio 4491 (Ohio Ct. App. 2014). “Finally, in 2007, the General Assembly broadened the availability of the tax credit by eliminating the income test as a restriction on its availability.”
— Ohio Rev. Code § 323.151(A)(1)(a) — 1 case
Gilman v. Hamilton Cnty. Bd. of Revision, 2010 Ohio 4992 (Ohio 2010). “The hearing revealed that the county prosecutor had furnished the auditor with a legal opinion concluding that under R.C. 323.151, the settlor of a trust who occupied residential property as a matter of right under the trust terms could qualify as an “owner,” but that the…”
— Ohio Rev. Code § 323.151(A)(2) — 3 cases
Gilman v. Hamilton Cnty. Bd. of Revision, 2010 Ohio 4992 (Ohio 2010). “The hearing revealed that the county prosecutor had furnished the auditor with a legal opinion concluding that under R.C. 323.151, the settlor of a trust who occupied residential property as a matter of right under the trust terms could qualify as an “owner,” but that the…”
State ex rel. DeWine v. Court of Claims of Ohio, 2011 Ohio 5283 (Ohio 2011). “2743.51(F)(4) establishes limits on attorney fees considered to be allowable expenses for fees incurred for successfully obtaining a restraining order, custody order, or other order to physically separate a victim from an offender.”
Dugan v. Franklin Cty. Bd. of Revision, 2014 Ohio 4491 (Ohio Ct. App. 2014). “Finally, in 2007, the General Assembly broadened the availability of the tax credit by eliminating the income test as a restriction on its availability.”
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