The DTE 105E form, integral to the process of securing a homestead exemption based on disability status in the State of Ohio, represents a critical document for individuals who find themselves unable to engage in any substantially remunerative employment due to a permanent and total disability. This form, which must be attached to the homestead exemption application (form DTE 105A), delineates the qualifications for what constitutes "permanently and totally disabled" under Ohio Revised Code section 323.151. This definition includes any impairment in body or mind that precludes an individual from working in any substantially remunerative employment they are reasonably able to perform, expected to last indefinitely for at least twelve months without any present indication of recovery. The completion of the DTE 105E requires certification from a physician, psychologist, or a representative from a state or federal agency, attesting to the applicant's disability status as of January 1 of the application year. Moreover, the form outlines acceptable and unacceptable proofs of permanent disability, distinguishing between sources like the Social Security Administration, which is deemed acceptable, and certain determinations by the Department of Veterans Affairs and state retirement systems, which may not qualify. The stringent regulations surrounding the certification process underscore the importance of accurately substantiating a claim of permanent and total disability to benefit from the homestead exemption.
| Question | Answer |
|---|---|
| Form Name | Form Dte 105E |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | remunerative, form dte 105e, Jan, 105A |
DTE 105E
Rev. 10/07
Certifi cate of Disability for the Homestead Exemption
Attach this form to the homestead exemption application (form DTE 105A)
if the applicant is requesting the homestead exemption based on disability status.
Ohio Revised Code section 323.151: “ ‘Permanently and totally disabled’ means a person who has, on the first day of Janu- ary of the year of application for reduction in real estate taxes, some impairment in body or mind that makes the person un- able 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.”
To be completed by the applicant
Applicant’s name
Home address
To be completed by the physician, psychologist or state or federal agency representative.
In accordance with the above, I (we) hereby certify that |
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was, as of Jan. 1, |
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Name of applicant |
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and is now permanently and totally disabled according to the above defi nition by virtue of physical disability or
mental disability.
Ohio license number |
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Physician (signature) |
Print name of person signing form |
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Psychologist (signature) |
Address (please print) |
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Agency (please print) |
City |
State |
ZIP code |
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If agency, signature and title of person completing the form |
Date |
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In lieu of having a physician or psychologist licensed to practice in Ohio sign this form, the applicant may submit a statement from an eligible state or federal agency that the applicant is permanently and totally disabled as defined above. See the back page of this form for more information on what constitutes acceptable proof of permanent disability.
Acceptable and Unacceptable Proofs of Permanent and Total Disability
Physician’s Certificate: Acceptable. An application based on physical disability must include a certificate signed by a physician licensed to practice in Ohio. An application based on mental disability must include a certificate signed by a phy- sician, which includes a psychiatrist or psychologist licensed to practice in Ohio. Note: A chiropractor is not a “physician” for purposes of the Homestead Law.
Federal Agencies:
Social Security Administration (SSA): An SSA (or SSI) form indicating that an applicant is “disabled” is acceptable. The SSA only gives disability benefits to those who are per- manently and totally disabled.
Department of Veterans Affairs (VA): Not acceptable, un- less the individual is also determined to have “individual un- employability.” The VA certifies all members as “permanently and totally disabled,” whether or not they are employable.
Railroad Retirement Board (RRB): The RRB has two types
of disability pensions: (1) total and permanent disability and
(2)occupational disability. Only the “permanent and total disability” pension is acceptable.
State Agencies:
Bureau of Workers Compensation: A determination of “permanent and total disability” is acceptable. Other de- terminations, such as “permanent and partial disability” “temporary and total disability,” and “temporary and partial disability” are not.
State Retirement Systems: Not acceptable. The Public Employees Retirement System (PERS), the State Teachers Retirement System and the School Employees Retirement System (SERS), do not certify permanent and total disability. While the State Highway Patrol Retirement System (HPRS) and the Police and Firemen’s Disability and Pension Fund (PFDPF) do certify individuals to be “permanently and totally disabled” these determinations are