Ohio property-tax guide • 2026 homestead exemption eligibility
Ohio Homestead Exemption Requirements: Eligibility, Income Limit, Forms, Deadline and Savings
The Ohio homestead exemption is a property-tax reduction for qualifying homeowners who live in the home as their principal residence.
For the 2026 application period, Ohio county auditors are publishing a $29,000 standard exemption and a $58,000 enhanced exemption for eligible disabled veterans and certain surviving spouses.
New standard applicants generally must meet the $41,000 income limit based on 2025 Ohio modified adjusted gross income, unless they are grandfathered under older homestead rules.
File with your county auditor. The Ohio Department of Taxation supplies statewide rules and forms, but the local county auditor reviews the application.
Fast answer
Ohio Homestead Exemption Quick Facts
Your local county auditor receives and reviews the application.
Market value shielded for eligible seniors, disabled owners and qualifying surviving spouses.
For qualifying disabled veterans and certain surviving spouses.
Based on 2025 Ohio modified adjusted gross income for standard new applicants.
File by December 31 of the year for which the exemption is sought.
Ohio property tax is commonly calculated from 35% of appraised market value.
The homestead exemption does not erase property taxes. It shields a portion of market value from taxation, so the actual savings depends on your county, school district, city, township and levies.
Eligibility requirements
Who Qualifies for the Ohio Homestead Exemption?
To qualify, the property must be your homestead and principal place of residence.
You must also fit one of Ohio’s qualifying categories.
Age 65 or older: you must be at least 65 by December 31 of the year for which the exemption is sought.
Permanently and totally disabled: you must be permanently and totally disabled as of January 1 of the year for which the exemption is sought.
Surviving spouse: you may qualify if your deceased spouse received the exemption, and you were at least 59 when your spouse died.
Disabled veteran: qualifying 100% service-connected disabled veterans may use the enhanced homestead application.
Public service officer surviving spouse: certain surviving spouses of public service officers killed in the line of duty may qualify for the enhanced exemption.
Ownership rule
The applicant must have a qualifying ownership interest in the home.
DTE 105A recognizes several ownership situations, including an individual named on the deed, land installment contract purchaser, life tenant, mortgagor, certain trust interests and qualifying housing cooperative stockholder.
One principal residence rule
A homeowner can have only one principal residence for Ohio homestead purposes.
If you own a second home, vacation home or out-of-state property, be ready to explain which property is your Ohio principal residence.
Income test
Ohio Homestead Income Limit for 2026
For the 2026 application period, many county auditors list the income limit as $41,000.
This is based on the owner’s and spouse’s 2025 Ohio modified adjusted gross income.
Count this income figure
Ohio uses modified adjusted gross income for homestead means testing.
The form references Ohio adjusted gross income plus any business income deducted on Ohio Schedule A, line 11.
Do not use the wrong number
Do not rely only on federal AGI if Ohio forms require a different figure.
If you did not file an Ohio return, your auditor may require DTE 105H or other income evidence.
Homeowners who received the Ohio homestead exemption for tax year 2013, or for tax year 2014 for manufactured or mobile homes, may be exempt from the income test even after moving to another Ohio home.
Exemption amounts
Standard vs. Enhanced Ohio Homestead Exemption Amounts
For eligible senior citizens, permanently and totally disabled homeowners and qualifying surviving spouses.
For eligible disabled veterans and certain surviving spouses of disabled veterans or public service officers.
Ohio exemption amounts are adjusted over time. Older forms may still show older base amounts, so always verify the current tax-year amount with your county auditor.
The amount is not paid to you in cash. It reduces the taxable value used to calculate your property-tax bill.
Office role decoder
County Auditor, Treasurer, Recorder and Ohio Department of Taxation
County Auditor
Use for: homestead application, property value, parcel record, owner-occupancy credit, Board of Revision forms and denial questions.
Why it matters: Ohio law requires the application to be filed with the county auditor where the homestead is located.
Find your county auditorCounty Treasurer
Use for: tax bills, tax payments, delinquent taxes, receipts and payment plans.
Why it matters: the treasurer collects the bill after the auditor certifies value and exemptions.
County Recorder
Use for: deed, mortgage, land contract, life estate and recorded ownership questions.
Why it matters: the auditor may need ownership evidence, but deed recording problems are not fixed by the homestead desk.
Ohio Department of Taxation
Use for: statewide forms, statutes, policy guidance and Tax Commissioner rules.
Address: 4485 Northland Ridge Blvd, Columbus, OH 43229
Taxpayer assistance: 1-800-282-1780
Department of Tax Equalization: 614-466-5744 • DTE@tax.ohio.gov
State office map: Ohio Department of Taxation, 4485 Northland Ridge Blvd, Columbus, OH 43229.
For filing, use your county auditor. This map is included for statewide tax department reference, not because most homestead applications must be filed in Columbus.
Forms and documents
Ohio Homestead Forms You May Need
DTE 105A: main application for senior citizens, disabled persons and surviving spouses.
DTE 105E: certificate of disability when disability is not proven by an eligible state or federal agency document.
DTE 105G: addendum used for certain grandfathered or change-of-residence homestead situations.
DTE 105H: income addendum when the auditor cannot verify income from Ohio tax-return information.
DTE 105I: application for disabled veterans and surviving spouses.
DTE 105K: application for surviving spouses of public service officers killed in the line of duty.
DTE 105B: continuing application used to report changes after approval.
DTE 106B: complaint form used when disputing a homestead or owner-occupancy reduction denial.
DTE 105A standard application
Use this form for age 65, permanent disability or qualifying surviving spouse applications.
Open DTE 105AHomestead denial notice and appeal route
DTE 106A explains that a denied applicant may appeal with the county Board of Revision using DTE 106B.
Open DTE 106AStep-by-step filing
How to Apply for the Ohio Homestead Exemption
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Find the correct county auditor.
Use the county where the home is located, not where you receive mail.
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Search your property record.
Write down the parcel number, owner name, property address and tax district.
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Choose the correct form.
Use DTE 105A for standard age, disability or surviving-spouse claims. Use DTE 105I for disabled veteran claims.
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Prepare proof.
Have age, disability, VA, income, deed, trust, land contract or life-estate documents ready when applicable.
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File with the county auditor.
Submit online, by mail or in person only if that county auditor accepts that method.
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Check the next tax bill.
The exemption usually appears on the property-tax bill after the auditor approves and certifies the reduction.
If your county property search does not find the home, remove apartment numbers, punctuation and extra street suffixes. Try parcel number, owner surname or the previous owner if the purchase was recent.
Deadlines and late filing
Ohio Homestead Exemption Deadline
File on or before December 31 of the year for which the exemption is sought.
For manufactured or mobile homes, the application is generally filed in the year before the year for which the reduction is sought.
A late application may be filed with the original application for the missed prior year if you qualified for that same property.
Do not wait until December if your county must verify income, disability, ownership or VA documents.
If you missed last year, ask the county auditor whether a late application can be filed with the current-year application.
Savings math
How Ohio Homestead Exemption Savings Are Calculated
Ohio homestead savings are based on the exempted market value, the 35% assessment ratio and the effective tax rate for your property.
The exact savings varies because Ohio tax rates differ by school district, city, township, county and local levy.
Open educational savings calculator
Exempt assessed value: $10,150.00
Estimated annual savings: $609.00
Enhanced exemption
Disabled Veteran and Public Service Officer Surviving-Spouse Rules
The enhanced Ohio homestead exemption is separate from the standard age-65 or disability exemption.
It generally does not use the standard income test.
Disabled veteran: must be discharged or released under honorable conditions.
Disability level: must have a 100% service-connected disability rating or 100% compensation based on individual unemployability for service-connected disability.
Documents: DTE 105I asks for DD-214 and VA award documentation.
Surviving spouse of disabled veteran: must meet the survivor rules, including occupancy and ownership continuation.
Public service officer surviving spouse: DTE 105K is used when the officer was killed in the line of duty and the spouse meets Ohio requirements.
Standard senior homestead, permanent disability homestead, disabled veteran homestead and public service officer survivor homestead are different categories. Use the form that matches your facts.
Denials and value disputes
What If the County Auditor Denies the Exemption?
A homestead denial is not the same as a property-value complaint.
If the auditor denies or reduces the homestead benefit, review the denial notice and ask about DTE 106B.
Homestead denial problem
Use this path if the county says you do not meet age, income, occupancy, ownership, disability, veteran or survivor requirements.
Ask the county auditor for the denial reason, appeal form and exact Board of Revision deadline.
Market value problem
Use this path if the auditor’s appraised value, building data or land data appears wrong.
That is usually a Board of Revision valuation complaint, not a homestead application correction.
County differences
Why Ohio Homestead Savings Differ by County
Ohio has a statewide homestead structure, but the tax savings are local.
Your final savings depends on the effective tax rate and levies attached to your parcel.
School district: often the largest part of the bill.
City or village: may add local levies depending on location.
Township: can affect unincorporated properties.
County levies: can include county-wide services and voter-approved levies.
Special assessments: may not be reduced the same way as ad valorem property taxes.
Local-option reductions: some counties may adopt extra homestead-related reductions, so verify with the county auditor.
Avoid common problems
Common Ohio Homestead Exemption Mistakes
Filing with the treasurer: the county auditor handles homestead applications.
Using the wrong income year: current 2026 applications use 2025 income for means-tested standard applicants.
Assuming every senior qualifies: most new standard applicants must pass the income test unless grandfathered.
Forgetting DTE 105H: non-filers may need the income addendum.
Missing disability proof: disabled applicants need DTE 105E or eligible agency certification.
Using an outdated amount: older forms may show $25,000 or $50,000 even though county auditors publish higher current amounts.
Confusing owner-occupancy credit with homestead: the 2.5% owner-occupancy credit is a different reduction.
Not reporting changes: use the continuing application if ownership, occupancy, disability, income or eligibility changes.
Decision path
What Should You Do Next?
If you are 65 in 2026: open DTE 105A and confirm your 2025 Ohio modified adjusted gross income.
If you are permanently disabled: prepare DTE 105A plus DTE 105E or eligible disability certification.
If you are a disabled veteran: ask your county auditor for DTE 105I and prepare DD-214 plus VA award documentation.
If you moved within Ohio: ask whether DTE 105G or a new application is required.
If your spouse died: ask the auditor which surviving-spouse category applies before choosing a form.
If the exemption is missing from your bill: contact the county auditor first, then the treasurer if the bill must be corrected.
If the appraised value is too high: use the Board of Revision value-complaint process instead of refiling homestead.
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 county auditor, county treasurer, county recorder or Board of Revision.
It is not legal advice, tax advice, an official tax bill, an exemption approval or a property-value decision.
Verify current forms, deadlines, income limits, exemption amounts and filing methods directly with your county auditor before acting.
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, insurance or any FCRA-regulated purpose.
FAQs
Ohio Homestead Exemption FAQs
Who qualifies for the Ohio homestead exemption in 2026?
Eligible homeowners generally include people age 65 or older, permanently and totally disabled homeowners, qualifying surviving spouses, qualifying disabled veterans and certain surviving spouses of public service officers killed in the line of duty.
What is the Ohio homestead exemption income limit for 2026?
For many new standard applicants in the 2026 application period, the published income limit is $41,000 based on 2025 Ohio modified adjusted gross income for the owner and spouse.
How much is the Ohio homestead exemption in 2026?
County auditors are publishing $29,000 of market value for the standard exemption and $58,000 of market value for the enhanced disabled veteran or qualifying surviving-spouse exemption.
Where do I file the Ohio homestead exemption application?
File the application with the county auditor in the county where the homestead is located. The county treasurer collects taxes but does not normally review homestead eligibility.
What form do I use for Ohio homestead exemption?
Most senior, disabled and surviving-spouse applicants use DTE 105A. Disabled veteran applicants generally use DTE 105I, and other addenda may be required depending on income, disability proof or transfer status.
What is the Ohio homestead exemption deadline?
For real property, the application must be filed on or before December 31 of the year for which the exemption is sought. Manufactured or mobile home timing can differ, so verify with the county auditor.
Do I have to apply again every year?
An approved application generally continues while the home remains your homestead, but you must report changes in ownership, occupancy, disability, income or other eligibility facts when required.
Does the Ohio homestead exemption freeze property taxes?
No. It reduces taxes by shielding a portion of market value from taxation. Tax bills can still change because of value changes, effective tax rates, levies and special assessments.
Can I appeal if my Ohio homestead exemption is denied?
Yes. If the county auditor denies the reduction or grants less than you believe you are entitled to, ask about DTE 106B and the county Board of Revision appeal deadline.
Official resources