Franklin County, Ohio • Homestead exemption guide • Reviewed September 12, 2026
Franklin County OH Homestead Exemption: 2026 Rules, Savings, Filing Steps and Local Offices
The Franklin County OH homestead exemption helps eligible homeowners reduce property taxes on a home they own and occupy as their primary residence.
Ohio’s homestead program is not automatic for every homeowner. It mainly helps qualifying seniors, permanently and totally disabled homeowners, certain disabled veterans and some surviving spouses.
In Franklin County, the Auditor’s Office handles homestead applications. The Treasurer handles tax bills, payments, receipts and due-date questions.
Start with the Auditor homestead page, confirm the correct form, search your parcel, then file online or mail the completed packet before the deadline.
Fast answer
Franklin County Homestead Exemption Quick Facts
Handles homestead applications, owner-occupied credit, values, parcel records and Board of Revision support.
Handles tax bills, payments, due dates, refunds, tax search and payment receipts.
For eligible seniors, permanently and totally disabled homeowners and qualifying surviving spouses.
For qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty.
For new standard applicants, Franklin County lists a 2025 total income limit of $41,000 for the 2026 application period.
Real property applications are filed on or before December 31 of the year for which the exemption is sought.
Homestead application or missing credit → Auditor. Tax bill, payment, receipt or due date → Treasurer. High value or valuation complaint → Board of Revision.
Local contacts
Franklin County Offices, Addresses, Phone Numbers and Roles
Franklin County Auditor
Use for: homestead filing, exemption status, property values, owner-occupied credit and parcel records.
Auditor: Michael Stinziano
Government Center: 373 S. High St., Columbus, OH 43215
Homestead / Transfer counter: 19th Floor
Phone: 614-525-HOME (4663)
Homestead email: homestead@franklincountyohio.gov
Counter hours: Monday-Friday, 9:00 AM-12:00 PM and 1:00 PM-4:00 PM
Open Auditor Homestead PageReview the overview, choose the correct DTE form, and use the FAQ if you are applying as senior, disabled, veteran or surviving spouse.
Franklin County Treasurer
Use for: real estate tax bills, payments, due dates, refunds, overpayments and receipts.
Treasurer: Cheryl Brooks Sullivan
Address: 373 S. High St., 17th Floor, Columbus, OH 43215-6306
Phone: 614-525-3438
Email: treasurer@franklincountyohio.gov
Real estate due dates: February 28 and July 20 unless the Treasurer announces a change.
Open Treasurer Property Tax SearchSearch by owner name, street address or parcel ID. Review balance, bill details and payment status before contacting the office.
Franklin County Board of Revision
Use for: valuation complaints and some exemption or reduction complaint routes.
Address: 373 S. High St., 20th Floor, Columbus, OH 43215
Phone: 614-525-3913
Email: BOR@franklincountyohio.gov
Fax: 614-525-6252
Open Board of RevisionUse this for value complaints, not ordinary tax payments. Prepare closing statements, sales evidence, appraisals or photos if disputing value.
Franklin County Commissioners
Use for: county policy, budget, public meetings and countywide representation.
Commissioners: Kevin L. Boyce, John O’Grady and Erica C. Crawley
County Government Tower: 373 S. High St., Columbus, OH 43215
Commissioners do not approve individual homestead applications.
Open Commissioner PageUse this page for local government and policy questions. Use the Auditor for your individual homestead exemption filing.
Office map
Franklin County Government Center Map
The main Auditor, Treasurer and Board of Revision services are located at the Franklin County Government Center / Government Tower area in downtown Columbus.
For homestead filing, use the Auditor’s homestead instructions and bring or upload proof of age, disability, income, veteran status or surviving-spouse status when required.
Franklin County Government Center
373 S. High St., Columbus, OH 43215
Eligibility
Who Qualifies for the Franklin County OH Homestead Exemption?
Ohio’s standard homestead exemption is for lower-income older adults, permanently and totally disabled homeowners and certain surviving spouses.
The enhanced exemption is for qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty.
Senior applicant: must be age 65 or turn 65 by December 31 of the year for which the exemption is sought.
Disabled applicant: must be permanently and totally disabled as of January 1 of the application year.
Surviving spouse: may qualify if the deceased spouse was receiving homestead and the surviving spouse was at least 59 on the date of death.
Disabled veteran: must have qualifying 100% service-connected disability or 100% compensation based on individual unemployability.
Public service officer surviving spouse: must meet Ohio’s line-of-duty death documentation rules.
Ownership and occupancy: the home must be owned and occupied as the applicant’s primary residence as of January 1.
Homeowners who received the homestead exemption for tax year 2013, or for tax year 2014 for manufactured or mobile homes, may not be subject to the current income requirement.
Filing workflow
How to Apply for Franklin County Homestead Exemption
-
Confirm the property is your primary residence.
You must own and occupy the Franklin County home as your principal residence as of January 1.
-
Choose the correct exemption type.
Standard senior/disabled applicants usually use DTE 105A. Disabled veteran applicants use DTE 105I.
-
Search your parcel first.
Use the Auditor property search to confirm the parcel ID, owner name, address and appraised value.
Open Franklin County Property SearchAfter opening:Search by street number and street name. The search page says not to add suffixes such as Road, Avenue, Boulevard or Street.
-
Use the online application or print the form.
The online DTE 105A page lets applicants eFile or download a blank PDF for printing.
Open DTE 105A ApplicationAfter opening:Choose eFile to complete online, or choose the print option and mail the packet to the Franklin County Auditor Homestead section.
-
Attach proof.
Upload or include age, disability, income, veteran, trust, life estate or ownership documents when the form requests them.
-
Submit before the deadline.
Real property applications must be filed on or before December 31 of the year for which the exemption is sought.
-
Save proof of filing.
Keep your confirmation, mailed copy, screenshots, parcel ID and all documents used to support eligibility.
If printing, follow the form’s mailing instruction for the Franklin County Auditor Homestead section at 373 S. High St., 19th Floor, Columbus, OH 43215.
Forms and proof
Documents and Forms You May Need
DTE 105A: standard application for senior citizens, disabled persons and qualifying surviving spouses.
DTE 105E: certificate of disability for standard disabled applicants under age 65.
DTE 105G: addendum for grandfathered homestead status from an earlier Ohio homestead.
DTE 105H: income addendum when neither spouse filed a federal or Ohio income tax return.
DTE 105I: application for disabled veterans and surviving spouses of disabled veterans.
DTE 105K: application for surviving spouses of public service officers killed in the line of duty.
DTE 106B: complaint form for homestead exemption or owner-occupancy reduction disputes.
DTE 101: statement of conveyance of homestead property when transfer issues apply.
Income documents
Franklin County verifies modified adjusted gross income through Ohio tax records when possible.
If income cannot be verified, the office may request Ohio IT 1040, Ohio Schedule A, federal returns or DTE 105H.
Ownership documents
Land contract, life estate, trust, mortgage or cooperative ownership may require extra documents.
Trust applicants should be ready to provide trust pages identifying parties and signature/notary pages.
Tax savings
How Much Can the Franklin County Homestead Exemption Save?
The standard exemption shields up to $29,000 of the home’s auditor appraised value from taxation.
The enhanced disabled veteran and public service officer surviving-spouse exemption shields up to $58,000 of appraised value.
The exact savings varies by tax district because Franklin County has different school, city, township, library and local levy combinations.
Simple Franklin County example
A $100,000 appraised home with the standard exemption is billed as if $71,000 of appraised value were taxable for the homestead portion.
For rough math, $29,000 × 35% = $10,150 of assessed value shielded before applying the local effective tax rate.
Use the Auditor’s reduction schedule or the Treasurer’s tax tools for a more accurate district-specific estimate.
Open simple educational savings calculator
Value used: $29,000.00
Assessed value shielded: $10,150.00
Estimated annual savings: $710.50
Review voted rate, effective tax rate, special assessments, homestead exemption and owner-occupied reduction before estimating savings.
After filing
How to Check Homestead Status and What Happens After Approval
Processing order: applications are processed in the order received.
Income verification: current applications that need Ohio Department of Taxation verification are checked after most income tax returns are processed.
Certificate: Franklin County says applicants receive a certificate within 30 days after processing is finished.
Current approval: if approved for the current tax year, the credit appears on the tax bill due the following year.
Late approval: if approved as a late applicant, the prior-year credit may be applied to the next bill or refunded, depending on payment status.
Mortgage escrow: escrow changes usually happen after the mortgage company performs its annual or semi-annual analysis.
You usually do not reapply every year, but you must notify the Auditor if you no longer own or occupy the home, your disability status changes, or income eligibility changes when applicable.
Tax bills and payments
Franklin County Tax Bills, Due Dates, Payments and Refunds
The Auditor does not issue or collect property-tax bills. The Franklin County Treasurer handles billing, payments, receipts and refund questions.
Franklin County’s real estate due-date FAQ lists first-half real estate taxes due February 28 and second-half real estate taxes due July 20.
Check the Treasurer site each year because due dates can be updated by official notice.
Manufactured home tax due dates are listed separately from real estate taxes.
The Treasurer lists card processing fees and no processing fee for electronic check or ACH options.
Search the property, review the balance, choose guest or account payment, compare fee options and save the receipt after payment posts.
Appeals and disputes
What If Your Homestead Is Denied or Your Value Looks Too High?
A homestead denial and a high appraised value are different problems.
Use the homestead complaint route for an exemption decision. Use the Board of Revision value complaint route for appraised value disputes.
Homestead denial or owner-occupied issue
Franklin County says a denied homestead notice explains the reason for denial.
If you believe the denial was improper, DTE 106B may be filed with the Board of Revision within 60 days of notification.
Property value dispute
The Board of Revision hears complaints on the Auditor’s appraised value.
For tax year 2026 value complaints, Franklin County lists a filing period through March 31, 2027.
Choose DTE 1 for real property value complaints, DTE 1M for manufactured homes, or DTE 2 for certain non-value complaints. Submit by email, mail, fax or e-filing when available.
Local details people miss
Franklin County Details That Affect Homestead Savings
Tax district matters: Columbus, Dublin, Gahanna, Hilliard, Reynoldsburg, Upper Arlington and townships can have different effective tax rates.
Ohio uses 35% assessed value: real estate taxes are based on assessed value, which is 35% of the Auditor’s appraised value.
Owner-occupied credit is separate: it is a different reduction for a homeowner’s principal residence.
Homestead does not transfer when you move: Franklin County says you must reapply at the new address after moving.
January 1 controls many rules: ownership and occupancy status on January 1 affect eligibility for the tax year.
Trusts can qualify in some cases: trust pages may be needed to show the applicant’s eligible ownership or occupancy right.
Property-value update matters: Franklin County is conducting a 2026 Property Value Update, so review your appraised value separately from your exemption.
Tax bills still need attention: failure to receive a tax bill does not automatically excuse late payment, penalty or interest.
Avoid delays
Common Franklin County Homestead Mistakes
Filing with the Treasurer: the Auditor handles homestead applications; the Treasurer handles bills and payments.
Using the wrong form: standard applicants use DTE 105A, while qualifying disabled veterans use DTE 105I.
Forgetting income proof: new standard applicants must meet the income rule unless grandfathered.
Assuming Social Security is the same as MAGI: Franklin County uses modified adjusted gross income for the income test.
Leaving trust paperwork out: trust ownership often needs extra proof.
Moving and expecting automatic transfer: Franklin County says homestead does not automatically transfer to a new home.
Confusing value review with homestead: a high appraised value needs a value review or BOR complaint path.
Not reporting ineligibility: you must notify the Auditor if you no longer qualify.
Decision path
What Should You Do Next?
I turned 65 in 2026
Check the income limit, gather proof of age and file DTE 105A by December 31 for real property.
I am permanently and totally disabled
Prepare DTE 105A and disability proof. DTE 105E may be needed if you do not have qualifying agency certification.
I am a 100% disabled veteran
Use the enhanced disabled veteran route. Prepare DTE 105I, DD214 and VA award documentation.
I moved within Ohio
Reapply at the new address. The old homestead exemption does not automatically follow you.
My exemption is missing
Contact the Auditor with your parcel ID, application copy, confirmation and any certificate or denial notice.
My tax bill is due
Use the Treasurer property tax search and payment portal. Homestead questions still go to the Auditor.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of Franklin County, the Franklin County Auditor, the Franklin County Treasurer, the Board of Revision or the Ohio Department of Taxation.
It is not legal advice, tax advice, an official bill, an exemption approval, a value decision or an appeal decision.
Homestead amounts, income limits, forms, deadlines, office hours, tax rates and appeal rules can change.
Verify current information with the responsible office before filing, paying, appealing or estimating savings.
Property records should be used only for property-tax, appraisal, ownership-reference and public-record purposes.
Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.
FAQs
Franklin County OH Homestead Exemption FAQs
What is the Franklin County OH homestead exemption?
It is Ohio’s property-tax reduction program for eligible seniors, permanently and totally disabled homeowners, certain disabled veterans and some surviving spouses.
Where do I apply for the Franklin County homestead exemption?
Apply with the Franklin County Auditor’s Office. You can start from the Auditor homestead page or use the online DTE 105A application route.
What is the 2026 income limit for Franklin County homestead?
Franklin County lists a maximum 2025 total income of $41,000 for the current 2026 application period for new standard applicants.
How much value does the standard homestead exemption protect?
The standard exemption protects up to $29,000 of the home’s auditor appraised value from taxation for eligible senior and disabled applicants.
How much value does the enhanced disabled veteran exemption protect?
The enhanced exemption protects up to $58,000 of appraised value for qualifying disabled veterans and qualifying surviving spouses of public service officers killed in the line of duty.
What is the deadline for Franklin County homestead exemption?
For real property, the application must be filed on or before December 31 of the year for which the exemption is sought.
Do I have to reapply every year?
Usually no, but you must notify the Auditor if you no longer own or occupy the home, your disability status changes, or your income exceeds the limit when the income rule applies.
Does the homestead exemption transfer if I move?
No. Franklin County says the exemption does not automatically transfer. You must reapply at the new address in the correct application period.
What if my homestead application is denied?
The denial notice should state the reason. If you believe the denial was improper, DTE 106B may be filed with the Board of Revision within 60 days of notification.
Who do I call about my property-tax bill?
Call the Franklin County Treasurer at 614-525-3438 for tax bills, payments, receipts and due-date questions. Call the Auditor for homestead filing and eligibility questions.
Official resources