Homestead Exemption

If you are at least 65 years old or permanently disabled, you may qualify for a reduction in taxes.

The homestead exemption allows low-income senior citizens and permanently and totally disabled Ohioans to reduce their property tax bills by shielding some of the market value of their homes from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt up to $26,200 of the market value of their homes from all local property taxes. For example, through the homestead exemption, a home with a market value of $100,000 is billed as if it is worth $73,800.

The exact amount of savings varies from location to location. The tax exemption is limited to the homestead, which Ohio law defines as an owner's dwelling and up to one acre of land. The value of the exemption may not exceed the value of the homestead.

For 2019 payable in 2020, new applicants’ annual adjusted income (OAGI) must be less than $32,800. This information is found on line 3 of your Ohio income tax return.

For 2020 payable in 2021, new applicants’ annual adjusted income (OAGI) must be less than $33,600. This information is found on line 3 of your Ohio income tax return.

For 2021 payable in 2022, new applicants’ annual adjusted income (OAGI) must be less than $34,200. This information is found on line 3 of your Ohio income tax return.

For 2022 payable in 2023, new applicants’ annual adjusted income (OAGI) must be less than $34,600. This information is found on line 3 of your Ohio income tax return.

For 2023 payable in 2024, new applicants’ annual adjusted income (OAGI) must be less than $36,100. This information is found on line 3 of your Ohio income tax return.

For 2024 payable in 2025, new applicants’ annual adjusted income (OAGI) must be less than $38,600. This information is found on line 3 of your Ohio income tax return.

Cost to apply

(No Cost)

When do I apply

On or before Dec. 31st of the year you became 65 or as soon as you are declared 100% disabled.

Where do I apply

You may pick up applications in the Auditor's office or use the appropriate forms below.

Where can I find more information on the Homestead Exemption Program?

Click here: Homestead Exemption Program FAQ

Homestead Exemption application and relevant documents:

• DTE Form 105A: Homestead Exemption Application for Senior Citizens Disabled Persons and Surviving Spouses
• DTE Form 105H: Addendum for applicants who did not file an Ohio income tax return for the prior year
• DTE Form 105B: Continuing Homestead Exemption Application
• DTE Form 105E: Certificate of Disability for the Homestead Exemption
• DTE Form 105G: Addendum to the Homestead Exemption Application