Ohio statewide homeowner guide • reviewed August 22, 2026
Ohio Homestead Exemption: Rules, Income Limits, Savings and Filing Steps
The Ohio homestead exemption is not a universal property-tax
exemption for every homeowner. It primarily provides tax relief to qualifying
homeowners who are age 65 or older, permanently and totally
disabled, certain surviving spouses, qualifying 100% disabled veterans and
surviving spouses of public-service officers killed in the line of duty.
The application is administered locally by the
county auditor. The Ohio Department of Taxation establishes
statewide forms, income thresholds and indexed reduction amounts, but your
county auditor reviews your actual application.
Fast answer for a 2026 applicant:
if you are applying for real-property homestead relief for
tax year 2026, the standard senior/disabled income limit is
$41,000 of 2025 total income/MAGI for a new applicant who
is subject to the income test. File with your county auditor by
December 31, 2026.
$41,000
2026 income limit
Uses qualifying 2025 income for new standard applicants.
$29,000
Current payable-year base
Tax-year 2025 real property, collected in calendar 2026.
$58,000
Enhanced base
Current payable-year veteran/public-service-survivor amount.
65
Senior qualification
You may turn 65 anytime during the application year.
Dec. 31
Real-property deadline
Application must be filed by year end.
1 acre
Homestead land
Generally includes necessary land surrounding the dwelling.
Important 2026 date distinction:
Ohio taxes real property one year in arrears.
The $29,000 and $58,000 amounts currently appearing on bills paid during
calendar year 2026 apply to tax year 2025.
The state has already certified the $41,000 income limit for
tax year 2026, but as of this review the indexed
tax-year-2026 reduction amount has not yet been certified.
Ohio law requires the annual indexed reduction amount to be calculated
later in the year and certified to county auditors.
Ohio Homestead Action Center
Jump to the exact situation that applies to your household.
Choose your situation
What Do You Need Help With?
Beginner workflow
Ohio Homestead Exemption in Six Steps
1
Find Auditor
Locate the county office.
2
Find parcel
Verify your property.
3
Choose form
105A, 105I or 105K.
4
Add proof
Age, income or disability.
5
File
Before the applicable deadline.
6
Verify
Check approval and bill.
Ohio is different from many states
What Is the Ohio Homestead Exemption?
Ohio’s homestead program reduces property tax for qualifying homeowners
rather than giving every homeowner the same large blanket exemption.
The basic statutory formula takes an indexed amount of the home’s
true or market value, converts it through Ohio’s assessment
percentage and effective tax rate, and applies the resulting reduction to
qualifying taxes.
County Auditor
Receives applications, verifies eligibility and administers the local account.
Ohio Department of Taxation
Prescribes forms and annually certifies indexed income/reduction amounts.
County Treasurer
Issues or collects the resulting property-tax bill.
Board of Revision
Handles a complaint when an applicant challenges a denial.
Do not confuse homestead with owner occupancy.
Ohio also provides a separate owner-occupancy tax reduction for qualifying
principal residences. A parcel can show both owner-occupancy treatment
and a homestead exemption because they are different programs.
Standard senior / disability program
Who Qualifies for the Ohio Homestead Exemption?
Age 65 or older
For real property, you can qualify if you turn 65 by December 31
of the year for which the exemption is sought.
Permanently and totally disabled
The disability generally must exist as of January 1 and meet Ohio’s
statutory permanent-and-total standard.
Qualifying surviving spouse
A surviving spouse of a prior age/disability homestead recipient may
continue the benefit under the statutory age and other requirements.
Own and occupy the home
The property must generally be your principal residence on January 1
for the applicable real-property tax year.
Why someone who is 64 on January 1 can still qualify:
Ohio law defines “65 years of age or older” for this program so that a
person who attained age 64 before January 1 can qualify if that person
turns 65 during the application year.
2026 standard-program income limit
Ohio Homestead Exemption Income Limit for 2026
Tax year 2026:
the Ohio Tax Commissioner certified a
$41,000 total-income threshold.
The income used is generally the owner and spouse’s qualifying
2025 modified adjusted gross income.
Application
Income year
Maximum
Current tax-year 2026 real-property application
2025
$41,000
Late tax-year 2025 real-property application
2024
$40,000
What does “total income” mean?
Ohio law defines total income as the
modified adjusted gross income of the owner and the owner’s spouse
for the year before the year of application.
County auditors commonly describe this as Ohio Adjusted Gross Income plus
the applicable Ohio business-income deduction when relevant.
You filed an Ohio return
The auditor can generally verify qualifying MAGI through state records
or request the applicable Ohio income-tax documents.
No Ohio return was filed
The auditor may request the federal return for the applicant and spouse.
No state or federal return was required
DTE 105H is used to calculate income from items such as wages,
retirement, interest, dividends and allowable deductions.
Spouse is younger
A younger spouse does not automatically prevent eligibility,
but spouse income is generally included in the income test.
Do not use gross household cash received as a substitute for the
statutory MAGI calculation.
The income test uses Ohio’s defined modified adjusted gross income.
Important exception to the income test
Who Is Grandfathered Out of the Ohio Homestead Income Test?
Homeowners who received the age/disability homestead exemption for
tax year 2013—or tax year 2014 for the applicable
manufactured/mobile-home program—can generally continue receiving the
program without meeting the newer income threshold.
105G
DTE 105G — Grandfather / Residence Change Addendum
Use to document prior qualifying homestead status.
Open Official DTE 105G
Grandfather status can follow the homeowner within Ohio,
but the exemption itself does not automatically move.
If you move, file for the new residence and include DTE 105G when applicable.
Correct office
Where Do You File the Ohio Homestead Exemption?
File with the county auditor in the Ohio county where the homestead
is located.
Identify the county where the property is physically located.
Open that County Auditor’s official website.
Find Real Estate, Tax Reduction Programs or Homestead Exemption.
Menu names vary by county.
Search your parcel first.
Save the parcel number, owner name and property address.
Check whether the Auditor offers online filing.
Some Ohio counties accept electronic applications; others require paper.
Use the county’s stated submission route.
Do not send sensitive forms to a third-party “property records” service.
Standard application
How to File Ohio Form DTE 105A
105A
DTE 105A — Homestead Exemption Application
For senior citizens, disabled persons and qualifying surviving spouses.
Open Official DTE 105A
Search your parcel on the County Auditor website.
Copy the taxing district and parcel or registration number.
Choose Current Application or Late Application.
The form specifically provides both options.
Select the qualifying category.
Senior citizen, disabled person or qualifying surviving spouse.
Select the type of home.
The form includes single-family, multi-unit dwelling, condominium,
housing cooperative, manufactured/mobile home and land under a home.
Enter applicant and spouse information.
Because the form includes sensitive identifying and tax information,
submit it only through the official county process.
Identify your ownership type.
Do not assume eligibility requires only a conventional fee-simple deed.
Report second or vacation-home information when requested.
Provide the prior-year income information.
For a 2026 standard application subject to the means test, use qualifying
2025 owner-and-spouse income.
Add DTE 105E if applying through permanent disability.
Sign and submit to your County Auditor.
For real property, file no later than December 31 of the applicable year.
Keep a complete copy.
Save the signed form, attachments and delivery confirmation.
Do not rely on the old $25,000 amount printed in the instructions
of the older DTE 105A revision.
Ohio now indexes the reduction amount.
The Tax Commissioner’s October 3, 2025 certification set the standard
reduction base at $29,000 for tax-year 2025 real property collected in 2026.
A common eligibility misunderstanding
You Do Not Always Need a Simple Deed in Your Individual Name
Ohio’s statutory definition and DTE 105A recognize several qualifying
ownership arrangements.
Individual named on deed
Standard ownership route.
Land-installment contract purchaser
A vendee in possession can qualify when the statutory requirements are met.
Life tenant
A qualifying life-estate holder can be treated as an owner.
Mortgagor / borrower
Having an outstanding mortgage does not prevent homestead ownership status.
Trust arrangement
Certain trustees or settlors of qualifying inter vivos trusts can be treated as owners.
Housing cooperative
A qualifying cooperative occupant follows special filing procedures.
Property held by an ordinary corporation, partnership, LLC or other
separate legal entity generally does not qualify under the standard
individual-owner homestead route.
How Much Land Can Be Included With the Ohio Homestead?
Ohio’s statutory homestead definition generally includes the dwelling plus
the land surrounding it that is reasonably necessary for use of the home,
not exceeding one acre.
Owning a five-, ten- or twenty-acre parcel does not mean the homestead
calculation automatically applies to the entire acreage in the same way.
Ask the Auditor how the qualifying homestead portion is allocated on your parcel.
Understand the dollar figure correctly
How Much Is the Ohio Homestead Exemption Worth?
Ohio’s homestead figure is a reduction based on a portion of
true or market value; it is not a cash payment and it is not
the amount directly subtracted from your tax bill.
Program
Current certified base
Applies when
Standard senior / disabled homestead
$29,000
Real-property tax year 2025, bills collected in calendar year 2026.
Enhanced disabled-veteran homestead
$58,000
Real-property tax year 2025, bills collected in calendar year 2026.
Public-service-officer surviving spouse
$58,000
Current payable-year indexed enhanced amount.
Tax year 2026 reduction amount:
as of August 22, 2026, do not publish a made-up indexed amount.
Ohio law directs the Tax Commissioner to calculate the annual adjustment
later in the year and certify it to county auditors.
Savings math
How Much Can the Ohio Homestead Exemption Save?
Most Ohio real property is assessed at
35% of market value.
The exact homestead tax reduction then depends on the property’s effective
tax rates and other statutory tax-reduction factors.
Standard current payable-year illustration
Homestead true-value base: $29,000
$29,000 × 35% = $10,150 assessed-value equivalent
If an illustrative effective rate were 60 mills:
$10,150 × 0.060 = $609
The actual statutory reduction can differ because Ohio’s calculation
also reflects effective tax rates and other tax-reduction provisions.
Enhanced current payable-year illustration
Enhanced true-value base: $58,000
$58,000 × 35% = $20,300 assessed-value equivalent
At the same illustrative 60-mill effective rate:
$20,300 × 0.060 = $1,218
Again, this is a teaching example—not an official tax quote.
Best way to know your real savings:
compare the County Auditor/Treasurer tax-detail page before and after
homestead is applied. Look for the actual homestead reduction shown on
your parcel or tax bill.
Prepare before filing
Ohio Homestead Document Checklist
Parcel or registration number
Obtain it from the tax bill or County Auditor property search.
Proof of age when requested
County guidance commonly accepts documents such as an Ohio driver’s
license, state ID, passport or birth certificate.
Income information
Prepare the prior year’s Ohio MAGI information for applicant and spouse.
Ownership documents if ownership is unusual
Land contract, life estate, trust, mortgage or cooperative documents may be required.
DTE 105E for disability
Attach qualifying medical or agency certification when using the standard disability route.
DTE 105G if grandfathered
Use it when documenting prior pre-income-test homestead status after a move.
DD214 + VA documentation for enhanced veteran relief
Do not use the standard disability proof when DTE 105I is the correct program.
Submission proof
Keep a scan, mailing receipt or electronic confirmation.
Permanent and total disability
Ohio Homestead Exemption for Disabled Homeowners
Ohio’s standard disability category is narrower than simply having a
medical condition or receiving any type of disability benefit.
The applicant generally must be
permanently and totally disabled as of January 1
of the applicable year.
105E
DTE 105E — Certificate of Disability
Attach to DTE 105A when qualifying through standard disability.
Open Official DTE 105E
Ohio defines permanent and total disability as an impairment of body or
mind that makes the applicant unable to perform substantially remunerative
employment the person is reasonably able to perform and that is expected
to continue for at least 12 months without a present indication of recovery,
or a qualifying certification from an appropriate state or federal agency.
Physical disability
A physician can complete the certification.
Mental disability
The certifying physician or psychologist must meet Ohio licensing requirements.
Social Security disability
DTE 105E identifies qualifying SSA/SSI disability documentation as an acceptable route.
Workers’ compensation
Permanent-and-total disability can qualify; temporary or partial categories do not.
Some public retirement-system disability findings are job-specific and do
not necessarily satisfy Ohio’s homestead definition.
When in doubt, use DTE 105E and ask the County Auditor what certification is required.
Enhanced program
Ohio Homestead Exemption for 100% Disabled Veterans
Ohio provides an enhanced homestead reduction for a qualifying disabled
veteran. The ordinary senior/disabled income threshold does
not control this separate enhanced category.
105I
DTE 105I — Disabled Veteran Homestead Application
For qualifying veterans and surviving spouses.
Open Official DTE 105I
Qualifying veteran
Veteran of the U.S. armed forces, reserve component or National Guard.
Honorable discharge/release
DTE 105I requires qualifying discharge information and a DD214.
100% service-connected rating
Attach the VA award letter showing a total 100% disability rating.
Individual unemployability route
A veteran compensated at the 100% level based on individual unemployability
must provide the required VA approval documentation.
For the currently payable 2026 real-property bills, the indexed enhanced
reduction base is $58,000 of true value, compared with
$29,000 for the standard indexed program.
Standard surviving-spouse route
Can a Surviving Spouse Continue an Ohio Homestead Exemption?
A surviving spouse can qualify under the standard age/disability homestead
continuation rules when the deceased spouse was receiving the exemption
in the year of death and the survivor meets the statutory requirements.
Deceased spouse was already receiving homestead
The prior qualifying status matters.
Survivor was at least age 59 at death
This is the special surviving-spouse age threshold.
Survivor continues to meet other requirements
Ownership, occupancy and applicable income rules still matter.
Age 65 or disability can create independent qualification
A surviving owner may later qualify directly under another category.
Surviving Spouse of a Qualifying Disabled Veteran
Ohio law provides continued enhanced homestead treatment for a qualifying
surviving spouse of a disabled veteran.
The survivor generally must have occupied the homestead when the veteran
died and acquire ownership of the home, or continue occupying a qualifying
housing-cooperative unit.
The enhanced surviving-spouse benefit generally continues until the
surviving spouse dies or remarries.
Public-service officer killed in line of duty
Enhanced Homestead for a Qualifying Surviving Spouse
Ohio provides an enhanced homestead reduction to a surviving spouse of a
qualifying public-service officer killed in the line of duty.
105K
DTE 105K — Public-Service-Officer Surviving Spouse
Use the specialized application rather than DTE 105A.
Open Official DTE 105K
The form includes qualifying categories such as:
- peace officer;
- paid or volunteer firefighter;
- first responder;
- EMT-basic;
- EMT-I;
- paramedic; and
- an equivalent public-service position in another state.
The application requires official written confirmation from an appropriate
retirement/pension board or the relevant department, agency or employer
affirming that the officer was killed in the line of duty.
The benefit generally runs from the tax year in which the public-service
officer dies through the year in which the surviving spouse dies or remarries.
Different timing
Ohio Manufactured and Mobile Home Homestead Rules
Manufactured and mobile homes can qualify, but the application timing can
differ from ordinary real property.
Property type
Application timing
Key point
Real property
File during the tax year sought.
Current 2026 application is due by December 31, 2026.
Manufactured / mobile home
Generally file in the year before the tax year sought.
Do not copy the real-property timing without checking the Auditor.
Ohio manufactured homes can also be taxed under different statutory
methods. Ask the Auditor which tax treatment applies before calculating
the exact homestead reduction.
Missed the prior year?
Ohio Late Homestead Exemption Application
Ohio’s late-filing rule is much narrower than some states.
A taxpayer filing an original application can generally also file a
late application for the immediately preceding real-property tax year
on the same property if the owner qualified but failed to file timely.
File the current application.
For example, file the current 2026 real-property application.
Also mark/file the late prior-year application.
The same DTE 105A includes a Late Application box.
Use the income limit applicable to the missed year.
A late tax-year 2025 application generally uses 2024 income and the
$40,000 threshold.
Show that you qualified for the missed year.
Age/disability, ownership and January 1 occupancy still matter.
Submit to the County Auditor before the current deadline.
Watch for refund or tax-credit treatment.
If approved, the prior-year reduction is treated as an overpayment and
can be refunded or credited under the applicable process.
Do you need to renew?
Do You Reapply for Ohio Homestead Every Year?
Generally, an approved homestead application is continuing.
You do not start from zero with a new original application every year.
Ohio law requires County Auditors to send a continuing application during
January to people receiving the qualifying reduction.
If nothing changed that affects your eligibility or reduction,
the continuing form generally does not need to be returned.
You should notify the Auditor when an important eligibility fact changes, such as:
- you no longer own the home;
- you no longer occupy it as your principal residence;
- your disability status changes;
- your income changes in a way that affects an income-tested application; or
- another change makes you no longer entitled to the reduction.
Ohio can charge back tax reductions when an owner continued receiving
homestead after becoming ineligible and failed to notify the Auditor.
Moving within Ohio
Does the Ohio Homestead Exemption Automatically Transfer?
No. When you move to another residence, you need to apply on the new home.
Confirm the new county and County Auditor.
Make sure you own and occupy the new property by January 1
for the tax year sought.
File DTE 105A for the new residence.
If you have grandfather status, attach DTE 105G.
Verify the new parcel after approval.
Buying the new home in March or July does not normally create a standard
age/disability homestead on that home for the same real-property tax year,
because January 1 ownership/occupancy status is important.
After filing
How Do You Know the Ohio Homestead Exemption Was Approved?
Keep the application confirmation.
Wait for the County Auditor’s determination.
Processing time varies, especially when income or disability verification is required.
Review the approval or denial certificate.
Search the property record again.
Look for Homestead, Tax Reduction, Credits or a similarly named field.
Check the correct tax year and payable year.
A current application can affect the bill collected the following calendar year.
Review the Treasurer’s actual bill.
The tax bill must reflect applicable statutory reductions.
Escrow mortgage?
Homestead approval does not necessarily reduce your mortgage payment
immediately. The lender typically updates escrow after receiving a changed
property-tax bill and completing its own escrow analysis.
Application denied
How to Appeal an Ohio Homestead Exemption Denial
If the County Auditor denies a real-property homestead exemption or grants
less reduction than you believe is correct, Ohio provides a Board of Revision
complaint procedure.
106B
DTE 106B — Homestead / Owner-Occupancy Complaint
Appeal the County Auditor’s denial to the Board of Revision.
Open Official DTE 106B
Save the denial notice.
The stated reason determines what evidence you need.
Calendar the deadline immediately.
For real-property homestead denial, DTE 106B states that the complaint
must be filed no later than 60 days after notification.
Complete DTE 106B.
Identify the homestead application/decision being challenged.
Explain why the Auditor’s determination is incorrect.
Attach supporting evidence when useful.
File with the County Auditor as secretary to the Board of Revision.
Watch for the hearing notice and decision.
Manufactured/mobile-home denial deadlines differ.
DTE 106B states that those complaints generally must be filed by
January 31 of the year after the denial certificate is issued.
Newer Ohio local-option relief
Your County May Provide Additional Homestead Relief
Ohio law now allows a county board of commissioners to authorize an
additional local homestead tax reduction.
Under the current local-option provision, the additional reduction can
equal the amount of the homestead’s applicable state homestead exemption,
subject to the statute and county adoption.
This is county-specific—not automatic statewide relief.
Ask your County Auditor whether the board of county commissioners has
adopted a local homestead reduction for the tax year you are researching.
Separate homeowner program
Homestead Exemption vs. Ohio Owner-Occupancy Reduction
Ohio homeowners often see both terms on county websites and tax records.
They are not interchangeable.
Homestead exemption
Requires qualification through age, disability, veteran or surviving-spouse
provisions and can include an income test.
Owner-occupancy reduction
Separate tax relief for qualifying owner-occupied residential property.
It uses its own statutory tax-reduction mechanics.
Ohio enacted significant property-tax reduction changes during 2025-2026.
Check the current county tax detail instead of relying on an old article
that simply says “2.5% owner-occupancy credit.”
Critical Ohio terminology
Tax Year and Payable Year Are Different in Ohio
This is one of the biggest sources of incorrect Ohio homestead articles.
Tax year 2025
Real-property value, exemptions and reductions for the 2025 tax year are
generally reflected in bills collected during calendar year 2026.
Tax year 2026
A current 2026 real-property application generally affects bills collected
during calendar year 2027.
Never label $29,000 as the final “2026 tax-year exemption amount”
simply because people are paying bills in 2026.
The state’s certification explicitly says that amount applies to
tax year 2025 real property collected in calendar year 2026.
Legislative / indexing watch
What Should a 2026 Applicant Recheck Later This Year?
Tax-year 2026 indexed reduction amount
The annual reduction amount is indexed and certified later in the year.
County local-option relief
A county may adopt additional reduction under Ohio’s newer local-option law.
Owner-occupancy changes
Ohio legislation is changing the mechanics of several residential tax reductions.
September 23, 2026 statutory version
Ohio Laws currently shows a later version of R.C. 323.152 scheduled to
take effect on September 23, 2026. Recheck the live statute after that date.
Avoid preventable mistakes
Ohio Homestead Exemption Mistakes to Avoid
Assuming every Ohio homeowner qualifies
The homestead program has age, disability, veteran or survivor qualifications.
Using gross household income
The standard income test uses Ohio’s defined modified adjusted gross income.
Ignoring spouse income
Applicant and spouse income generally must be considered for the standard means test.
Using an old $25,000 form figure
Current indexed payable-year amounts are higher.
Calling $29,000 the cash savings
It is a true-value reduction base, not a $29,000 tax refund.
Confusing tax year with bill year
Real-property taxes are generally collected one year after the tax year.
Using DTE 105A for a 100% disabled veteran
DTE 105I is the specialized enhanced-veteran application.
Missing DTE 105E
Standard disabled applicants may need the certificate or acceptable agency proof.
Assuming homestead transfers automatically
Reapply when moving to another qualifying Ohio residence.
Missing the 60-day appeal window
A real-property denial should be reviewed immediately.
Already-published County-CAD.us Ohio guides
Use a County Guide for Property Search, Auditor and Tax Details
Fairfield County Ohio Property Guide
Auditor property search, parcel values, homestead relief,
owner occupancy, tax payments and Board of Revision.
Read Fairfield County Guide
Licking County Ohio Property Guide
OnTrac parcel search, 2026 value update, homestead status,
tax reductions, Treasurer and Recorder workflow.
Read Licking County Guide
Butler County Ohio Property Guide
Auditor property search, GIS, taxes, homeowner relief and value complaints.
Read Butler County Guide
Hamilton County Ohio Recorder Guide
Use this when your question involves the deed, mortgage, lien or recorded
ownership document rather than the homestead tax reduction.
Read Hamilton County Recorder Guide
Primary government research
Official Ohio Sources Used for This Guide
Ohio Revised Code §323.151
Homestead definition, one-acre rule, age definition,
income definition and permanent-disability definition.
Open §323.151
Ohio Revised Code §323.152
Standard and enhanced reductions, indexing, veteran and
public-service-survivor provisions.
Open §323.152
Ohio Revised Code §323.153
County-auditor filing, deadline, late application,
continuing application and change-notification rules.
Open §323.153
Ohio Local-Option Homestead Law
County-commissioner authority for additional local homestead reductions.
Open §319.304
2026 Income & Reduction Certification
Ohio Tax Commissioner administrative entry certifying the $41,000
tax-year-2026 income threshold and current payable-year indexed amounts.
Open Official Certification PDF
DTE 105A
Standard senior, disabled and qualifying surviving-spouse application.
Open DTE 105A
DTE 105E
Permanent-and-total-disability certification and acceptable/unacceptable proofs.
Open DTE 105E
DTE 105I
Enhanced disabled-veteran and qualifying surviving-spouse application.
Open DTE 105I
DTE 105K
Surviving spouse of a public-service officer killed in the line of duty.
Open DTE 105K
DTE 106B
Board of Revision complaint after a homestead or owner-occupancy denial.
Open DTE 106B
Editorial verification: August 22, 2026.
Ohio’s indexed homestead amounts, income thresholds and residential
tax-reduction laws can change. Verify the current tax year with your
County Auditor before relying on a dollar estimate.
Independent-site notice
County-CAD.us Is Not an Ohio Government Agency
County-CAD.us is an independent informational website.
It is not affiliated with the Ohio Department of Taxation,
any County Auditor, County Treasurer, County Recorder,
Board of Revision or county government.
Do not send County-CAD.us your Social Security number,
tax return, VA disability records, medical certification,
driver’s-license copy or homestead application.
Use this guide to understand the procedure and then complete the filing
through the official County Auditor or Ohio government resources linked above.
County-CAD.us Editorial Resources
10 practical Ohio questions
Ohio Homestead Exemption FAQs
1. What is the Ohio homestead exemption income limit for 2026?
The certified total-income threshold for a standard tax-year 2026
homestead application is $41,000. The income used is generally the
qualifying 2025 modified adjusted gross income of the owner and spouse.
Certain grandfathered homeowners and enhanced veteran/survivor categories
follow different rules.
2. How much is the Ohio homestead exemption in 2026?
Be careful with the year. For real-property tax year 2025 bills collected
during calendar year 2026, Ohio certified a $29,000 true-value reduction
base for the standard indexed homestead and $58,000 for enhanced veteran
and qualifying public-service-survivor programs. As of August 22, 2026,
the indexed reduction amount for real-property tax year 2026 has not yet
been certified.
3. Who qualifies for the Ohio homestead exemption?
The standard program can apply to a qualifying homeowner who is age 65
or turns 65 during the year, is permanently and totally disabled, or is
an eligible surviving spouse. The owner generally must own and occupy
the property as a principal residence on January 1 and meet the applicable
income test unless an exception applies.
4. Where do I file an Ohio homestead exemption application?
File with the County Auditor in the county where the homestead is located.
The Ohio Department of Taxation provides statewide forms, but it does not
process your individual county homestead application.
5. What form do Ohio seniors use for homestead?
The standard form is DTE 105A, Homestead Exemption Application for Senior
Citizens, Disabled Persons and Surviving Spouses. Disabled applicants may
also need DTE 105E. A qualifying 100% disabled veteran uses DTE 105I instead.
6. What is the Ohio homestead filing deadline?
For real property, the application must generally be filed with the
County Auditor on or before December 31 of the tax year for which the
reduction is sought. Manufactured and mobile-home applications generally
use the preceding-year filing schedule.
7. Can I file late for the Ohio homestead exemption?
Ohio generally permits a late application for the immediately preceding
real-property tax year when it is filed with the current original
application on the same property and the owner qualified for the missed year.
The missed year uses that year’s applicable income threshold.
8. Is there an income limit for the Ohio disabled-veteran homestead exemption?
The enhanced homestead for a qualifying 100% service-connected disabled
veteran is a separate statutory category and is not conditioned on the
standard senior/disabled income threshold. DTE 105I requires qualifying
military discharge and VA disability documentation.
9. Does the Ohio homestead exemption automatically transfer when I move?
No. You must apply for homestead on the new qualifying Ohio residence.
A homeowner grandfathered from the pre-income-test program can generally
document that status with DTE 105G when applying at the new residence.
10. What can I do if my Ohio homestead exemption is denied?
For a real-property denial, review the denial notice immediately and use
DTE 106B to appeal to the County Board of Revision. The current form states
that the complaint must generally be filed with the County Auditor as
Board of Revision secretary within 60 days after notification of the decision.