Cuyahoga County Homestead Exemption: Rules & Savings

Cuyahoga County, Ohio • Homestead exemption guide • reviewed September 2, 2026

Cuyahoga County Homestead Exemption: 2026 Rules, Savings, Forms, Filing Steps and Local Contacts

The Cuyahoga County Homestead Exemption is an Ohio property tax reduction for qualified senior homeowners, permanently and totally disabled homeowners, certain disabled veterans, and eligible surviving spouses.

For the 2026 real property tax year, current senior and disabled applicants must meet the $41,000 income threshold based on 2025 Ohio income, and the standard exempt market value is $29,000.

File with the Cuyahoga County Fiscal Office — Real Property Homestead Division, not the Treasurer. The Treasurer handles tax bills and payments after the exemption is added to the tax record.

The county filing address is 2079 East Ninth Street, Room 2-219, Cleveland, OH 44115. The Homestead office phone is 216-443-7420, Option 5.

01

Fast answer

Cuyahoga County Homestead Exemption Quick Facts

Filing office Cuyahoga County Fiscal Office

Use the Real Property Homestead Division for applications, renewals, denials and exemption status.

Homestead address Room 2-219

2079 East Ninth Street, Cleveland, OH 44115.

Homestead phone 216-443-7420, Option 5

Call for help obtaining or completing the homestead application.

Email homestead@cuyahogacounty.gov

Use for Cuyahoga County homestead questions and application help.

2026 income threshold $41,000

For current 2026 senior and disabled applications, using 2025 income.

2026 standard exempt value $29,000

The standard 2026 homestead exempt market value shown by Cuyahoga County.

2025 late filer $40,000 / $28,000

Late 2025 applications use 2024 income and a $28,000 exempt value.

Filing deadline December 31

Applications must be received before December 31 for the year requested.

Tax bill office Cuyahoga County Treasurer

The Treasurer handles payment, receipts, EasyPay and delinquency after the tax bill is issued.

Most important distinction:

The Fiscal Office decides the homestead exemption. The Treasurer collects the tax bill. If the exemption is missing, contact the Fiscal Office first, then verify the corrected bill with the Treasurer.

02

Local contacts

Cuyahoga County Offices, Addresses, Phone Numbers and Roles

Cuyahoga County Fiscal Office — Homestead Division

Fiscal Officer: Michael W. Chambers, CPA

Use for: homestead exemption, owner-occupancy reduction, real property records, appraised value, tax duplicate, manufactured housing and recorded document functions.

Homestead mailing / delivery: Cuyahoga County Fiscal Office, Real Property – Homestead Division, 2079 East Ninth Street, Room 2-219, Cleveland, OH 44115

Homestead phone: 216-443-7420, Option 5

Main Fiscal Office phone: 216-443-7420, Option 7

Homestead email: homestead@cuyahogacounty.gov

Fiscal Office email: FiscalQuestions@cuyahogacounty.gov

Hours: Monday–Friday, 8:30 AM–4:30 PM

Open Cuyahoga homestead page
After opening: use the county page to download the correct DTE form, confirm the current income threshold and verify whether your application should be mailed or hand delivered.

Cuyahoga County Treasurer

Treasurer: Brad Cromes

Use for: tax bills, payments, receipts, EasyPay, delinquent tax payment plans, payment penalties and tax lien certificate questions.

Address: 2079 East Ninth Street, Cleveland, OH 44115

Phone: 216-443-7400, Option 1

Email: TREASCOMMENT@cuyahogacounty.gov

Hours: Monday–Friday, 8:30 AM–4:30 PM

Open Cuyahoga Treasurer
After opening: use this office for bills and payment questions. For missing exemption approval, return to the Fiscal Office Homestead Division.

Cuyahoga County Board of Revision

Use for: valuation complaints, homestead denial complaints, owner-occupancy reduction complaints, remission/refund of penalty matters and certain expedited foreclosure hearings.

Address: 2079 East Ninth Street, 2nd Floor, Cleveland, OH 44115

Email for homestead complaint route: BORInfo@cuyahogacounty.gov

Value complaint window: January 1 through March 31 when the filing period is open.

Open Board of Revision forms
After opening: use DTE Form 106B for a homestead or owner-occupancy denial complaint. Use DTE Form 1 for a real property valuation complaint.

Transfer & Recording / Official Records

Use for: deeds, property transfer records, affidavits, certificates of transfer, mortgage records, liens, legal descriptions and recorded document images.

Address: 2079 East Ninth Street, 4th Floor, Cleveland, OH 44115

Phone: 216-443-7010

Open Transfer & Recording
After opening: use recorder records if the homestead office needs deed, ownership, trust, transfer or legal-description proof.

Map: Cuyahoga County Administrative Headquarters

Address: 2079 East Ninth Street, Cleveland, OH 44115

Homestead applications are directed to the Real Property Homestead Division, Room 2-219.

Transfer and Recording is on the 4th floor. The Treasurer is also located at the county headquarters address.

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Filing workflow

How to Apply for Cuyahoga County Homestead Exemption

  1. Confirm you own and occupy the property.

    The home must be your primary residence as of January 1 of the year the exemption is being sought.

  2. Confirm your qualifying category.

    You must qualify as age 65 or older, permanently and totally disabled, 100% service-connected disabled veteran, eligible surviving spouse of a homestead recipient, or surviving spouse of a public service officer killed in the line of duty.

  3. Check the income threshold if it applies.

    For current 2026 senior and disabled applicants, the Cuyahoga County table shows a $41,000 income threshold using 2025 income.

  4. Find your parcel on MyPlace.

    Search by owner, parcel or address to confirm parcel number, owner name, property address, tax district and current homestead status.

    Open MyPlace property search
    After opening: search by address first, then save the parcel number and property summary before completing the form.
  5. Download the correct form.

    Use DTE 105A for senior citizens, disabled persons and surviving spouses. Use DTE 105I for 100% disabled veterans and eligible surviving spouses. Use DTE 105K for surviving spouses of public service officers killed in the line of duty.

  6. Attach required documents.

    Include age, disability, income, veteran, surviving-spouse, ownership, manufactured-home, trust or deed documents when required.

  7. Mail or hand deliver the application.

    Send the completed application to Cuyahoga County Fiscal Office, Real Property – Homestead Division, 2079 East Ninth Street, Room 2-219, Cleveland, OH 44115.

  8. File before December 31.

    Cuyahoga County states that applications not received before December 31 cannot be approved for that tax year.

  9. Save proof of delivery.

    Keep a copy of the signed form, mailed tracking, date-stamped receipt or county correspondence.

  10. Check the next tax bill.

    After approval, confirm that the homestead reduction appears in the Cuyahoga County tax bill and property record.

Application method note:

Cuyahoga County’s current homestead instructions emphasize mail or hand delivery. Do not assume there is a complete online application unless the county’s official page says so for the current year.

04

Prepare documents

Documents and Information You May Need

DTE 105A: Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses.

DTE 105E: Certificate of Disability for Homestead Exemption, used when disability proof is needed.

DTE 105G / 105H: addendum forms for certain senior, disabled and surviving-spouse situations.

DTE 105I: application for 100% disabled veterans and qualifying surviving spouses.

DTE 105K: application for surviving spouses of public service officers killed in the line of duty.

DTE 106B: complaint form if a homestead exemption or owner-occupancy reduction is denied or reduced incorrectly.

Parcel number: find it on MyPlace, your tax bill or county property records.

Proof of age: driver license, state ID, birth certificate or other county-accepted proof.

Proof of Ohio residency and primary residence: voter registration, income tax address, driver license, utility bill or other evidence may be useful.

Income proof: Ohio income tax information, modified adjusted gross income details and spouse income may be reviewed.

Disability proof: permanent and total disability certification or eligible government disability documentation.

Veteran proof: VA documentation showing 100% service-connected disability or qualifying unemployability status.

Surviving spouse proof: death certificate, marriage proof and prior homestead or public-service-officer documentation may be required.

Ownership proof: deed, transfer record, manufactured-home title, trust document, life estate or recorded ownership evidence.

Open Cuyahoga homestead forms list
After opening: download the form that matches your category, then confirm whether extra addendum forms are required before mailing or hand delivery.
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Calendar

Cuyahoga County Homestead Deadlines and 2026 Tax Dates

January 1 Residence and ownership date

You must own and occupy the property as your primary residence as of January 1 for the year sought.

January 1 – December 31 Application filing period

Cuyahoga County lists the homestead application filing period as January 1 through December 31.

December 31 Final application deadline

Applications not received before December 31 cannot be approved for that tax year.

Prior-year late filer Contact Homestead Division

If you were eligible in the prior year but did not apply, ask the office about the late application process.

February 19, 2026 First half 2025 pay 2026 due

Cuyahoga County listed this as the first-half real estate tax due date.

August 13, 2026 Second half 2025 pay 2026 due

Cuyahoga County listed this as the second-half real estate tax due date.

August 31, 2026 Manufactured home bill due

Cuyahoga County listed this due date for manufactured home property tax bills.

January 1 – March 31 Value complaint window

The Board of Revision normally accepts valuation complaints only during this window.

30 days after BOR decision Further appeal window

BOR appeal notices generally must be filed with the correct offices within 30 days after the BOR decision is mailed.

Tax year wording:

Cuyahoga County real estate taxes are billed in arrears. Charges payable in 2026 are generally for tax year 2025, while a 2026 homestead application affects the 2026 real property tax year collected later.

06

Savings math

How Much Can the Cuyahoga County Homestead Exemption Save?

For current 2026 senior and disabled applicants, Cuyahoga County shows a $29,000 exempt market value. For a 2025 late filer, the exempt market value shown is $28,000.

Ohio homestead savings are not a flat cash payment. The reduction depends on the exempt market value, Ohio’s assessment percentage, local effective tax rates, rollbacks, school district, city, village, township, library, park and other levies.

Market valueFiscal Office appraised value.
Assessment ratioOhio real property is generally assessed at 35% of value.
Exempt value$29,000 standard 2026 market value amount.
Tax reductionExempt assessed value × effective rates, adjusted by credits.
Open simple Cuyahoga homestead savings estimator

Estimated exempt assessed value: $10,150.00

Estimated annual tax reduction: $7,612.50

Educational estimate only. Ohio’s actual homestead credit formula uses effective tax rates and other statutory reductions, so the county tax bill is the source of truth.
Calculator correction:

Many online calculators confuse millage, effective rates and market value. In Ohio, the homestead value reduction is stated as market value, while tax calculations use assessed value and effective tax rates.

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Special categories

Disabled Veteran and Public Service Officer Surviving-Spouse Homestead Rules

Ohio has enhanced homestead treatment for certain disabled veterans and certain surviving spouses.

Cuyahoga County states that DTE 105I disabled veteran applicants and DTE 105K surviving spouses of public service officers killed in the line of duty are not required to meet the income guidelines.

100% disabled veteran

Use DTE 105I if the veteran has a qualifying total service-related disability of 100%.

Ohio’s enhanced homestead value is commonly listed as $58,000 for current indexed cycles.

Current VA documentation is required.

Surviving spouse of disabled veteran

Some surviving spouses may qualify under the disabled veteran homestead rules.

Ask Cuyahoga County what marriage, death, disability-rating, occupancy and remarriage documents are required.

Public service officer killed in the line of duty

Use DTE 105K if you are the qualifying surviving spouse of a public service officer killed in the line of duty.

Cuyahoga County states this category is not subject to the income guideline.

Do not use the wrong form

DTE 105A, DTE 105I and DTE 105K are not interchangeable.

Using the wrong form can delay approval or trigger a denial notice.

Veteran filing tip:

Before mailing, call 216-443-7420, Option 5 and confirm whether your VA letter must show 100% permanent and total disability, individual unemployability, effective date, compensation status or other wording.

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After filing

How to Check Cuyahoga County Homestead Status

  1. Save your application proof.

    Keep the signed application, attachments and proof that the Homestead Division received it.

  2. Search the property in MyPlace.

    MyPlace is the county’s online property search for parcel, value, transfer, land, building and property summary information.

    Open MyPlace
  3. Review the tax bill example fields.

    Cuyahoga County explains that the tax bill can show whether the property is subject to the homestead exemption.

    Open tax bill explanation
  4. Call the Homestead Division if missing.

    Use parcel number, property address, filing date and proof of delivery when calling 216-443-7420, Option 5.

  5. Check the Treasurer account after correction.

    Once the Fiscal Office updates the record, verify the bill, balance, payment status or refund issue with the Treasurer.

  6. Watch for annual continuing forms.

    Cuyahoga County says homeowners already receiving the exemption generally do not reapply every year, but must notify the office if eligibility changes.

Change-of-status warning:

Notify the county if you no longer own the home, no longer occupy it as your primary residence, your disability status changes, or another eligibility condition changes.

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Billing workflow

How Homestead Reaches Your Cuyahoga County Tax Bill

The Fiscal Office applies the exemption to the property tax duplicate. The Treasurer then bills and collects property taxes using those certified values, tax rates and credits.

First half 2025 pay 2026 taxes: due February 19, 2026.

Second half 2025 pay 2026 taxes: due August 13, 2026.

Manufactured home property tax bills: due August 31, 2026.

Penalty rule: Cuyahoga County states current tax payments not received within 10 days of the due date, or postmarked by the due date, are assessed a 10% late penalty.

Delinquent interest: Cuyahoga County lists a 12% annual interest rate for delinquent real estate taxes as certified by the Ohio Tax Commissioner.

Mailing warning: Ohio law relies on postmark date, so do not drop payment in a mailbox at the last minute and assume it will be postmarked that day.

EasyPay: Cuyahoga County offers an EasyPay prepayment option for taxpayers who want monthly coupons.

Tax assistance: Cuyahoga County Treasurer’s Taxpayer Assistance Program is separate from the homestead exemption and may have its own deadline.

Open Cuyahoga tax payment page
After opening: verify current due dates, accepted payment methods, vendor fees, EasyPay rules and delinquency options before paying.
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Appeals and denials

What If Your Homestead Exemption Is Denied or Your Value Looks Wrong?

A homestead denial and a high property value are different issues. Use the correct form and deadline.

Homestead denial

Use DTE Form 106B if the Homestead Exemption or Owner-Occupancy Reduction was denied or the reduction is less than you believe you should receive.

Cuyahoga County directs this complaint to the Board of Revision at BORInfo@cuyahogacounty.gov.

Value complaint

Use DTE Form 1 for a complaint against valuation of real property.

The Board of Revision normally accepts valuation complaints from January 1 through March 31.

Evidence examples

Useful evidence may include comparable sales, photos, repair estimates, appraisal reports, property record errors, deeds, disability proof, income proof or denial letters.

You do not need to submit all evidence at the same moment if the Board’s current rules allow later evidence upload, but you must file the complaint on time.

Further appeal

If you appeal a Board of Revision decision, Cuyahoga County warns that notices must be filed with the correct offices within 30 days of the mailed decision.

Check whether the appeal goes to the Ohio Board of Tax Appeals or Court of Common Pleas.

Open Cuyahoga Board of Revision
After opening: choose the correct complaint type. Do not file a value complaint when the issue is only homestead eligibility, and do not file DTE 106B when the issue is only market value.
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Property records

MyPlace, Deeds, Recording and Property Alert

Cuyahoga County has separate tools for property search, tax bills and recorded documents.

MyPlace: use for parcel search, values, land, building details, transfers, property summary and maps.

Treasurer tax search: use for tax bills, balances, payments, due dates and receipts.

Official Records Search: use for deeds, mortgages, liens, grantor/grantee search, recorded dates and document images.

Transfer & Recording: use for conveyance records, legal descriptions, mineral rights, certified copies and real estate instruments.

Property Alert: Cuyahoga County provides a recorded-document alert option to monitor potentially fraudulent claims or transactions regarding real property.

Public record note: Cuyahoga County states that online real estate tax information is public record and contains information found on a tax bill.

Open official records search
After opening: search by grantor/grantee, subdivision, document type, document number or parcel ID. Include parcel dashes when searching by parcel ID.
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Local tax districts

Cleveland, Parma, Lakewood, Euclid, Strongsville and Local Tax Rate Differences

The homestead exemption is statewide, but the actual savings can vary across Cuyahoga County because effective tax rates and voter-approved levies differ by community and school district.

Cleveland Parma Lakewood Euclid Strongsville Garfield Heights Shaker Heights Cleveland Heights Maple Heights Rocky River Berea Brook Park North Olmsted Mayfield Heights Bedford Westlake

Same exemption, different savings: a $29,000 exempt market value can produce different savings depending on effective tax rate.

School levies matter: school district rates can be a major driver of property tax bills.

City/village/township matters: the same mailing city is not always the same tax district.

Special levies matter: county, library, park, school, city and other voter-approved levies can affect the bill.

Use the bill: the Treasurer’s bill and tax-bill explanation show how credits and reductions are applied to your property.

13

Content gaps solved

Details Many Cuyahoga County Homestead Guides Miss

Current 2026 numbers: Cuyahoga County lists $41,000 income threshold and $29,000 exempt value for current 2026 senior and disabled applicants.

Late-filer numbers differ: late 2025 applications use $40,000 income threshold and $28,000 exempt value.

Disabled veteran/public service spouse income exception: DTE 105I and DTE 105K applicants are not required to meet the income guidelines.

December 31 matters: applications not received before December 31 cannot be approved for that tax year.

Billing is in arrears: Cuyahoga County tax bills due in 2026 are for tax year 2025.

The Treasurer does not approve homestead: bill questions go to the Treasurer, but exemption eligibility starts with the Fiscal Office.

MyPlace is not the tax bill: MyPlace shows property records; the Treasurer tool shows tax bill and payment status.

Homestead denial uses DTE 106B: do not use the market-value complaint form when the issue is only a homestead denial.

Annual reapplication is usually not required: approved recipients generally do not reapply every year, but must report eligibility changes.

Privacy limits exist: real estate tax information is generally public record; special safety programs may apply for certain protected individuals.

14

Avoid rejection

Common Cuyahoga County Homestead Mistakes

Sending payment questions to Homestead: the Homestead Division does not process ordinary tax payments.

Sending exemption questions to the Treasurer first: the Treasurer generally cannot add a missing exemption without Fiscal Office action.

Missing December 31: Cuyahoga County says applications must be received before the deadline to be approved for that tax year.

Using gross income incorrectly: Ohio homestead income uses modified adjusted gross income concepts, including owner and spouse income rules.

Forgetting disability proof: permanently and totally disabled applicants must provide the correct disability documentation.

Using DTE 105A for a 100% disabled veteran: DTE 105I is the correct disabled veteran form.

Not refiling after a move: if a homestead recipient buys a new house, the exemption does not automatically follow to the next property.

Ignoring a denial letter: DTE 106B and Board of Revision deadlines should be reviewed quickly.

Confusing tax year and pay year: Ohio bills in arrears, so “pay 2026” may refer to tax year 2025 charges.

Using property data for screening: property records and tax data are not consumer reports.

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Decision path

What Should You Do Next?

You are 65 or turning 65: check the current tax-year age rule, income threshold and DTE 105A instructions.

You are permanently and totally disabled: prepare DTE 105A plus DTE 105E or accepted disability certification.

You are a 100% disabled veteran: use DTE 105I and confirm VA documentation requirements with 216-443-7420, Option 5.

You are a surviving spouse: ask which surviving-spouse route applies before choosing DTE 105A, DTE 105I or DTE 105K.

Your application is pending: save proof and monitor MyPlace and the Treasurer bill after county processing.

Your exemption is missing: email homestead@cuyahogacounty.gov with parcel number, property address and filing proof.

Your bill is due soon: pay attention to Treasurer deadlines while the exemption issue is being reviewed.

Your value is too high: review MyPlace details and Board of Revision rules before the January 1–March 31 value complaint window closes.

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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 Cuyahoga County, the Cuyahoga County Fiscal Office, the Cuyahoga County Treasurer, the Board of Revision, the Ohio Department of Taxation or any government agency.

It is not legal advice, tax advice, an exemption approval, a tax bill, a Board of Revision complaint, a deed record or an appraisal decision.

Verify current forms, income thresholds, exempt values, filing deadlines, due dates, payment penalties, office hours, appeal rules and mailing instructions directly with the responsible official office before acting.

Do not use property-record or tax-bill information for employment, tenant screening, credit, insurance or any FCRA-regulated purpose. This website is not a Consumer Reporting Agency.

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FAQs

Cuyahoga County Homestead Exemption FAQs

What is the Cuyahoga County Homestead Exemption?

It is an Ohio property tax reduction for qualified senior citizens, permanently and totally disabled homeowners, certain disabled veterans and eligible surviving spouses who own and occupy the home as a primary residence.

Where do I apply for Cuyahoga County Homestead Exemption?

Apply with the Cuyahoga County Fiscal Office, Real Property – Homestead Division, 2079 East Ninth Street, Room 2-219, Cleveland, OH 44115.

What is the 2026 income limit?

For current 2026 senior and disabled applicants, Cuyahoga County lists a $41,000 income threshold based on 2025 income.

How much value is exempt in 2026?

For current 2026 senior and disabled applicants, Cuyahoga County lists a $29,000 exempt market value. Disabled veteran and public service officer surviving-spouse categories may use different enhanced rules.

What is the filing deadline?

The deadline is December 31 of the year for which the homestead exemption is being applied. Applications not received before December 31 cannot be approved for that tax year.

Can I file late for the prior year?

If you were eligible for the prior year but did not apply, Cuyahoga County says you can contact the Homestead office for late application details.

Do I need to reapply every year?

Homeowners already receiving the homestead exemption generally do not need to reapply every year, but they must notify the office if ownership, occupancy, disability or other eligibility status changes.

What form should seniors and disabled homeowners use?

Use DTE 105A for senior citizens, disabled persons and surviving spouses. Disabled applicants may also need DTE 105E or other disability certification.

What form should a 100% disabled veteran use?

A 100% disabled veteran or qualifying surviving spouse should use DTE 105I and provide the required VA documentation.

Do disabled veterans have to meet the income limit?

Cuyahoga County states that DTE 105I disabled veteran applicants are not required to meet the income guidelines.

Who handles tax bills and payments?

The Cuyahoga County Treasurer handles tax bills, payments, receipts, EasyPay and delinquency. The Fiscal Office handles homestead eligibility and property records.

What are the Cuyahoga County 2026 real estate tax due dates?

Cuyahoga County listed February 19, 2026 for first-half 2025 pay 2026 real estate taxes and August 13, 2026 for second-half 2025 pay 2026 real estate taxes.

What if my homestead exemption is denied?

If you believe the homestead exemption was improperly denied or the reduction is too small, Cuyahoga County says you may file DTE Form 106B with the Board of Revision.

Where can I check my Cuyahoga County property record?

Use MyPlace, the Cuyahoga County online property search, to search by owner, parcel or address and review property summary, values and transfer information.

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Official resources

Official Cuyahoga County and Ohio Homestead Resources

Cuyahoga County Homestead ExemptionOfficial county eligibility, income threshold, deadline, forms, mail address and contact information. Cuyahoga County Fiscal Officer About UsFiscal Officer Michael W. Chambers, contact details, office hours and department role. Fiscal Office Real Property DepartmentReal property services, homestead, tax duplicate and assessment resources. MyPlace Property SearchSearch property by owner, parcel or address and review property summary information. Real Property InformationOfficial property search, forms, tax records and real property support. Cuyahoga County TreasurerTax bill, payment, EasyPay, delinquency and property-tax collection office. Treasurer About UsTreasurer Brad Cromes, phone, email, hours and office information. Treasurer ServicesHomestead overview, due dates, public-record note and taxpayer services. View Your TaxesTax bill and payment lookup starting point. Pay Your TaxesPayment methods, mailing cautions, in-person payment and due-date support. Tax Collection CalendarCurrent Cuyahoga County tax due dates and billing calendar. Tax Bill ExplanationHow to read homestead, credits, values and tax bill fields. Treasurer DelinquencyPenalty, interest, delinquent tax procedures and payment plan resources. EasyPayMonthly prepayment option and coupon information. Cuyahoga County Board of RevisionValuation complaint, homestead denial complaint and appeal process. Board of Revision FormsDTE 1 valuation complaint and DTE 106B homestead/owner-occupancy complaint forms. BOR Rules of ProcedureBoard of Revision filing window and procedural guidance. BOR AppealsAppeal paths to the Ohio Board of Tax Appeals or Court of Common Pleas. Transfer and RecordingDeeds, transfers, conveyance, legal descriptions and recorded document functions. Cuyahoga Official Records SearchSearch recorded documents, deeds, grantor/grantee records and property record documents. Recorded Documents and Property DeedsRecorded document search, document codes and property deed resources. Property ResearchArchives, deeds and historical property research support. Ohio DTE 105AState homestead application for senior citizens, disabled persons and surviving spouses. Ohio DTE 106BHomestead Exemption or Owner-Occupancy Reduction Complaint form. Ohio Department of Taxation Real Property TaxState property tax forms, guidance and publications. Ohio 2026 Homestead Income Threshold CertificationTax Commissioner certification of 2026 income threshold and reduction amounts. Ohio Revised Code 323.151Definitions for homestead property and total income. Ohio Revised Code 323.152Ohio homestead tax reduction statute for real property.

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