Miami County adopts Local Option Homestead Exemption under Ohio law
The Board authorized the Local Option Homestead Exemption per Ohio Revised Code Section 319.304 for tax year 2026 (real property) and tax year 2027 (manufactured homes), noting that taxing authorities will receive no statutory reimbursement for foregone revenue.
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On June 16 the Miami County Board of Commissioners adopted the Local Option Homestead Exemption pursuant to Ohio Revised Code Section 319.304.
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