Offers a reduction in real estate taxes and manufactured home taxes to elderly or disabled homeowners in Ohio.

Provides discounts on property tax for property of any owner who is at least 65 years of age, permanently and totally disabled and whose total annual income (including spouse's income) is not over $30,000. Applicant must own and reside in the home for which they are applying. Land contracts, life estates, and trusts meet the criteria for home ownership. Total income is determined by the adjusted gross income from an applicant's federal income tax form. Application period is the first business day in January to the first Monday in June.