Homestead Exemption

The homestead exemption Is a statewide program which allows senior citizens and permanently and totally disabled homeowners to reduce their property tax burden by shielding some of the market value of their home from taxation.

The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $25,000 of the market value of their homes from all local property taxes. For example, an eligible owner of a home with a market value of $50,000 will be billed as if the home were valued at $25,000.

These reductions were created as a benefit for homeowners of real estate or mobile homes who live in Ohio and make It their permanent residence. To qualify for the homestead exemption for seniors or the disabled, a homeowner must own and occupy the homestead as their primary domicile as of January 1 of the tax year. A homeowner and his/her spouse are entitled to claim a reduction on one property only.

Because of a change in state law, new homestead exemption applicants will be subject to an income means test. Yearly total income of $38,600.00 or less will be used to determine eligibility for the homestead exemption.

If applying for homestead exemption on disability status please fill out and include DTE 105E Certificate of Disability for the Homestead Exemption to be submitted along with the application.

To qualify for the disabled veteran exemption a veteran must have been discharged or released from active duty under honorable conditions, and who has received a total disability rating (100%) or a total disability rating for compensation (100%) based on individual unemployability, for a service-connected disability or combination of service-connected disabilities. Veterans may apply for the expanded program with no income limit using Form DTE 105I Homestead Exemption Application for Disabled Veterans and Surviving Spouses.

Homestead for a surviving spouse of a public service officer killed in the line of duty:
This exemption is for any person whose spouse had been killed in the line of duty and was a peace officer, firefighter, first responder, or an EMT. NOTE: This benefit ends if the surviving spouse remarries. New applicants must:

  • File an application, the DTE Form 105k
  • Provide documentation of the public service officer being killed in the line of duty.

Please include proof of income when applying for the homestead exemption.

Additional forms may be found under the Forms option located on the home page. Homestead application will be accepted as follows: Real property: File with the county auditor on or before December 31. Mobile homes: File with the county auditor on or before the first Monday in June.

Click HERE to view/download Ohio's homestead exemption application

Click HERE to view information at the Ohio Department of Taxation website