Property tax reductions are granted to homeowners who are either 65 or older, or totally and permanently disabled who own and occupy the home as their principal place of residence as of January 1st of the year in which the application is filed. Exemption includes manufactured homes. An original application for current tax year must be filed with the county auditor after the first Monday in January and on or before the first Monday in June. Application forms are available from all county auditors and online at the Delaware County Auditors website, or by contacting the Ohio Department of Taxation at 800-282-1780.