Ohio has offered a partial property-tax break to elderly homeowners since 1971. For years, the exemption was available only to low-income seniors and disabled individuals. The state eliminated that income limit in 2007, then reimposed a cap in 2014 (with a grandfather provision that allowed existing recipients to continue receiving the tax break). The exemption currently applies to the first $25,000 in a home's market value for owners who are at least 65 years old; permanently disabled; or certain surviving spouses.