Ohio statewide property-tax guide • reviewed September 4, 2026
Ohio Homestead Exemption Application Guide: How to Apply, Who Qualifies, Forms, Deadlines and Savings
The Ohio homestead exemption is a property-tax reduction for qualifying senior citizens, permanently and totally disabled homeowners, certain surviving spouses, disabled veterans and surviving spouses of public service officers.
You apply with the county auditor in the county where the home is located. In Cuyahoga County, the county fiscal officer handles the same kind of real-property function.
The Ohio Department of Taxation sets statewide forms, income thresholds and reduction amounts, but it does not approve your local homestead application.
For real property, the current DTE 105A form says to file on or before December 31 of the year for which the exemption is sought.
Fast answer
Ohio Homestead Exemption Quick Facts
Submit the application to the auditor in the county where the homestead is located.
Used by senior citizens, disabled persons and qualifying surviving spouses.
File by December 31 of the year for which the reduction is sought.
DTE 105A says file by December 31 of the year before the requested year.
For tax year 2026 real property, the Ohio Tax Commissioner certified this threshold.
Senior applicants must be at least 65 by December 31 of the year requested.
Disabled applicants must be permanently and totally disabled as of January 1.
The spouse must have been at least 59 on the date the prior recipient died.
Some disabled veterans and public-service-officer surviving spouses may qualify for a larger reduction.
The homestead exemption is statewide, but the application is local. Use Ohio forms, then file with your county auditor.
Office decoder
Where to Apply for Homestead Exemption in Ohio
County Auditor
Use for: homestead application, eligibility review, parcel number, property record, approval, denial and reduction posting.
File method: varies by county. Many auditors accept mail, in-person filing, email, drop box or online filing.
What to ask: “Do you accept DTE 105A online, by email, by mail or only in person?”
Open County Auditor DirectoryCounty Treasurer
Use for: tax bill, payment, escrow, duplicate bill, payment plan, delinquent tax or receipt questions.
Not for: approving the homestead exemption application.
When to call: after the auditor approves the exemption but the bill or payment balance still looks wrong.
County Board of Revision
Use for: appeal of an auditor’s homestead or owner-occupancy denial using DTE 106B.
Important: value complaints and exemption-denial complaints are different processes.
Shortcut: read the denial notice and ask the auditor for the correct Board of Revision filing deadline.
Ohio Department of Taxation
Use for: statewide law, forms, certified income thresholds and tax-commissioner guidance.
Address: 4485 Northland Ridge Blvd., Columbus, OH 43229
Tax Commissioner: Patricia Harris
Reminder: homeowners normally file with the county auditor, not directly with DOR.
Open Ohio Department of TaxationMap: Ohio Department of Taxation
Use this as the statewide tax agency reference point.
Do not mail a county homestead application here unless a specific official instruction tells you to do so.
Content gap fixed
Important Ohio Homestead Details Many Guides Miss
Deadline confusion: older Ohio bulletins mention a first-Monday-in-June filing period, but the current DTE 105A form says real-property applications are filed by December 31.
Manufactured homes differ: DTE 105A says manufactured or mobile home claims are filed by December 31 of the year before the requested exemption year.
Income is modified: Ohio uses modified adjusted gross income, not simply gross wages or federal taxable income.
Spouse income matters: the application asks for the applicant and spouse income information.
2013 grandfather rule: homeowners who received Ohio homestead for tax year 2013 may continue on another Ohio residence without the newer income test if DTE 105G is supported.
County process varies: some counties offer online filing, while others require mail, email, drop box or walk-in submission.
Denial appeal is separate: if denied, use DTE 106B and the Board of Revision deadline on the denial notice.
Owner-occupancy is different: the 2.5% owner-occupancy reduction is related to primary residence status, but it is not the same as the homestead exemption.
Qualification rules
Who Qualifies for Ohio Homestead Exemption?
Ohio homestead is for a qualifying principal residence. You must own and occupy the home as your principal place of residence.
You must also meet one of the qualifying categories below.
Senior citizen
Must be at least age 65 by December 31 of the year for which the exemption is requested.
Permanently and totally disabled
Must be permanently and totally disabled on January 1 of the requested year.
Surviving spouse
Must be the surviving spouse of a prior homestead recipient and at least 59 when the spouse died.
Disabled veteran
Use DTE 105I if applying for the enhanced disabled veteran homestead category.
Public service officer surviving spouse
Some surviving spouses of public service officers killed in the line of duty may qualify for an enhanced reduction.
Housing cooperative occupant
Cooperative units have special rules and may need cooperative-level information.
DTE 105A says property owned by a corporation, partnership, LLC or other legal entity does not qualify for this exemption.
Forms
Ohio Homestead Exemption Forms You May Need
DTE 105A — Main Homestead Application
Use this for senior citizens, disabled persons and eligible surviving spouses.
Open DTE 105ADTE 105E — Disability Certificate
Use this or accepted agency proof when the claim is based on permanent and total disability.
Open DTE 105EDTE 105G — Grandfather / Residence Change Addendum
Use this if you had Ohio homestead for tax year 2013 and moved to another Ohio residence.
Open DTE 105GDTE 105H — Income Addendum
Use this when you did not file an Ohio income tax return and your county needs income details.
Open DTE 105H referenceDTE 105I — Disabled Veteran Application
Use this for the enhanced disabled veteran homestead exemption and qualifying surviving-spouse claims.
Open DTE 105IDTE 106B — Denial Complaint
Use this if the county auditor denies the homestead exemption or owner-occupancy reduction.
Open DTE 106BStep-by-step
How to Apply for Homestead Exemption in Ohio
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Find your county auditor.
Use the county where the home is physically located, not where you work or receive mail.
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Find your parcel or registration number.
Use your tax bill, auditor property search, manufactured-home record or county parcel lookup.
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Choose the correct form.
Most senior, disabled and surviving-spouse applicants use DTE 105A. Disabled veterans use DTE 105I.
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Confirm the right tax year.
Real property claims are filed for the year requested. Manufactured or mobile homes are handled on a different timing cycle.
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Gather age, disability, income and ownership proof.
County auditors may ask for photo ID, tax return information, disability certification, deed, trust or prior homestead records.
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Submit to the county auditor.
Use the auditor’s official submission method. Save email confirmation, screenshots, certified mail receipt or stamped copy.
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Watch for approval or denial.
If approved, the reduction appears as a credit on the tax bill. If denied, read the appeal deadline immediately.
Social Security numbers, tax returns, VA letters and disability records should go only to the official county auditor process.
Income test
Ohio Homestead Income Limit and MAGI Rules
For tax year 2026 real property, the Ohio Tax Commissioner certified a total income threshold of $41,000.
The threshold applies to applicants who are subject to the income test. Some pre-2014 Ohio homestead recipients may be grandfathered if they properly document prior qualification.
Income year: use income from the year before the application year.
2026 application: county auditors generally review 2025 modified adjusted gross income.
MAGI meaning: Ohio uses Ohio adjusted gross income plus certain business income deductions.
Spouse rule: the application includes income for the owner and the owner’s spouse.
No Ohio return: the county may ask for a federal return or DTE 105H income addendum.
Grandfather status: DTE 105G may help if the applicant received Ohio homestead for tax year 2013 and moved within Ohio.
Savings
How Much Does the Ohio Homestead Exemption Save?
Ohio homestead savings vary by county, school district, city, township, village and tax levy mix.
The exemption shields a certified amount of the home’s auditor value from taxation. The actual dollar savings depends on the effective tax rate for the property.
Current published benefit reference
County auditor examples for tax year 2025 payable in 2026 show a standard reduction based on $29,000 of value.
Enhanced disabled-veteran and qualifying public-service-officer spouse examples show $58,000 of value.
Future-year reduction amounts are certified annually, so always verify with the county auditor for the tax year requested.
Special categories
Disabled Veteran, Public Service Officer Spouse, Moving and Ownership Issues
Disabled veterans
Use DTE 105I instead of only DTE 105A if applying for the enhanced disabled veteran benefit.
Documents may include DD214, VA award letter and proof of 100% compensation or unemployability status.
Surviving spouses of public service officers
Some surviving spouses may qualify for an enhanced homestead reduction.
Ask the county auditor which proof of death, marriage and duty status must be attached.
Moving within Ohio
If you were grandfathered from the 2013 income-test change, DTE 105G may preserve that status on a new Ohio residence.
Attach prior county, prior address and prior parcel information.
Trusts, life estates and land contracts
DTE 105A recognizes several ownership types, including deeded owner, land contract purchaser, life tenant and certain trust positions.
Attach legal pages only through the county auditor’s secure process.
After filing
How to Check Ohio Homestead Exemption Status
Check the auditor parcel record: many counties show homestead, owner-occupancy and reduction fields online.
Check the tax bill: the homestead exemption appears as a credit or reduction, not always as a simple “exempt value” line.
Check mail from the auditor: approval or denial notices may arrive by regular mail or county portal message.
Call the homestead department: ask whether income verification is pending with the Ohio Department of Taxation.
Keep proof: save your completed form, attachments, submission date and confirmation.
Report changes: if you no longer own or occupy the home, your disability status changes or income eligibility changes, notify the county auditor by the required deadline.
Denial or low reduction
What If Your Ohio Homestead Application Is Denied?
If the county auditor denies your application, the notice should explain the reason and appeal route.
For real property, current DTE 106B says the complaint must be filed with the county auditor as secretary to the Board of Revision not later than 60 days after notification.
Read the denial: identify whether the issue is age, income, domicile, ownership, disability proof, veteran proof or missing documents.
Correct simple issues quickly: ask the auditor whether a missing attachment can be supplied before filing a formal complaint.
Use DTE 106B: attach the denial and explain why the decision is incorrect.
File with the correct office: the form goes to the county auditor as Board of Revision secretary.
Do not miss the deadline: the denial notice controls the safe filing date.
County differences
Why Ohio Homestead Results Vary by County and Address
Ohio homestead is statewide, but savings are local because each home sits in a specific tax district.
A home in Columbus, Cleveland, Cincinnati, Toledo, Akron, Dayton, Youngstown, Canton or a rural township can have a different effective tax rate.
Use state forms, but always follow your county auditor’s local submission method, parcel-search process and document upload rules.
Avoid delays
Common Ohio Homestead Exemption Mistakes
Mailing to the wrong office: file with the county auditor, not the county treasurer or general state tax office.
Using the wrong form: DTE 105A is not the enhanced disabled veteran form; DTE 105I is used for that category.
Forgetting spouse income: the income review includes the applicant and spouse where applicable.
Missing disability proof: disability claims need DTE 105E or accepted agency certification.
Ignoring manufactured-home timing: mobile and manufactured-home deadlines do not work the same way as real property.
Assuming grandfather status automatically transfers: use DTE 105G when you need to prove prior 2013 Ohio homestead status.
Confusing tax value appeal with homestead appeal: value complaints and homestead-denial complaints are different.
Not saving proof: keep a copy of the signed form, attachments and submission confirmation.
Decision path
What Should You Do Next?
You are 65 this year: check whether you will be 65 by December 31, then file DTE 105A with your county auditor.
You are permanently disabled: complete DTE 105A and attach DTE 105E or accepted disability proof.
You are a disabled veteran: ask the county auditor whether DTE 105I applies to your rating and documents.
You moved from another Ohio homestead: ask whether DTE 105G is needed to preserve grandfather status.
You own a manufactured home: confirm the prior-year filing deadline and registration number with the auditor.
You were denied: use DTE 106B and the deadline shown in the denial notice.
Your bill is due: contact the county treasurer for payment issues while the auditor handles exemption eligibility.
Important notice
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for Ohio homeowners.
It is not the official website of the Ohio Department of Taxation, any Ohio county auditor, county treasurer, fiscal officer, Board of Revision or government agency.
It is not legal advice, tax advice, an official approval, denial, tax bill or Board of Revision decision.
Homestead thresholds, reduction amounts, county forms, filing methods, deadlines and office procedures can change.
Verify current information with the Ohio Department of Taxation and your county auditor before filing or appealing.
Property records should be used only for tax, assessment, 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
Ohio Homestead Exemption FAQs
Where do I apply for homestead exemption in Ohio?
Apply with the county auditor in the county where the home is located. Use the County Auditors’ Association directory to find the correct auditor website and filing instructions.
What form do I use to apply for Ohio homestead exemption?
Most senior citizens, disabled persons and qualifying surviving spouses use DTE 105A. Disabled veterans and qualifying surviving spouses use DTE 105I for the enhanced veteran category.
What is the Ohio homestead exemption deadline?
For real property, the current DTE 105A form says to file on or before December 31 of the year for which the exemption is sought. Manufactured or mobile homes have different timing.
Who qualifies for Ohio homestead exemption?
You must own and occupy the home as your principal residence and qualify as a senior citizen, permanently and totally disabled person, eligible surviving spouse, disabled veteran or certain public-service-officer surviving spouse.
What is the Ohio homestead income limit for 2026?
The Ohio Tax Commissioner certified a $41,000 total income threshold for tax year 2026 real property. The county auditor reviews the income rules for your application.
Does the income limit apply to everyone?
No. Some homeowners who received Ohio homestead for tax year 2013 may remain grandfathered from the newer income test if they meet the rules and provide required documentation.
What documents do I need for Ohio homestead exemption?
Common documents include parcel number, proof of age, income information, spouse information, disability certification, veteran documents, deed, trust pages or prior homestead records when applicable.
Does Ohio homestead exemption reduce my home value?
It does not change the auditor’s market value. It reduces taxes by shielding a certified portion of value and applying the reduction as a tax-bill credit.
How do I check if my Ohio homestead exemption was approved?
Check your county auditor parcel record, property tax bill and any auditor notice. If status is unclear, call the auditor’s homestead or real estate department with your parcel number.
What if my Ohio homestead application is denied?
Read the denial notice immediately. For real property, DTE 106B currently states that the complaint must be filed with the county auditor as Board of Revision secretary within 60 days after notification.
Official resources