Ohio • Property tax homestead exemption guide • Reviewed September 12, 2026
Ohio Property Tax Homestead Exemption: 2026 Rules, Savings, Income Limit, Forms and Filing Steps
The Ohio property tax homestead exemption lowers property taxes for eligible homeowners who own and occupy their home as a principal residence.
It is a statewide tax-reduction program, but applications are handled locally by the county auditor in the county where the home is located.
For the 2026 application period, new standard applicants generally use the $41,000 income threshold. The commonly listed current exempt values are $29,000 for standard applicants and $58,000 for qualifying enhanced applicants.
The filing deadline is usually December 31. Real property, manufactured homes, disabled veteran claims, surviving spouse claims and late applications can have different details, so the correct form matters.
Use DTE 105A for the standard senior, disability or surviving-spouse route. Use DTE 105I for qualifying disabled veterans. Use the CAAO directory to find the county auditor that must receive the application.
Fast answer
Ohio Homestead Exemption Quick Facts
File with the auditor in the county where the home is located.
Use the treasurer for bills, payments, receipts, due dates and delinquent taxes.
For eligible senior, permanently disabled and qualifying surviving-spouse applicants.
For qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty.
New standard applicants use 2025 modified adjusted gross income for the 2026 application period.
File on or before December 31 of the year for which the real-property exemption is sought.
Homestead filing and missing exemption questions go to the county auditor. Tax-bill payment questions go to the county treasurer. Property-value disputes go through the Board of Revision process.
Office decoder
Who Handles Ohio Homestead, Tax Bills and Appeals?
Ohio Department of Taxation
Use for: statewide forms, tax commissioner entries, homestead rules, official DTE forms and Ohio tax guidance.
Tax Commissioner: Patricia Harris
Address: 30 E. Broad St., Columbus, OH 43215
Website: Tax.Ohio.gov
The Department certifies annual thresholds and prescribed forms, but the county auditor receives the application.
Open Ohio Department of TaxationUse the search box for “homestead exemption,” “DTE 105A,” “DTE 105I,” “DTE 105E,” or “DTE 106B.” For filing, return to your county auditor.
Ohio County Auditor
Use for: homestead application, owner-occupied credit, parcel records, appraised value, tax district and Board of Revision filing support.
Where to find yours: use the County Auditors’ Association of Ohio directory.
Where to file: file with the auditor for the county where the home is located.
Each county may offer mail, counter service, email, drop box or e-filing options.
Open County Auditor DirectorySearch your county name, open the official auditor website, then look for Homestead, Real Estate, Property Search or Board of Revision.
County Treasurer
Use for: tax bills, payment plans, receipts, escrow questions, delinquent taxes and refunds after taxes are billed.
Important: the treasurer does not normally decide homestead eligibility.
Best document: keep your tax bill because it shows whether the reduction appears on the account.
Tax due dates vary by county and by official extension orders.
Find County Website From Auditor DirectoryOpen your county page, then use the county website to locate the treasurer payment portal or tax-bill search.
Board of Revision and Board of Tax Appeals
Use for: value complaints, exemption complaints, owner-occupancy disputes and further property-tax appeals.
Value complaint deadline: generally March 31 of the following tax year, or the later date allowed by statute.
State appeal body: Ohio Board of Tax Appeals hears many further appeals from county decisions.
Do not use a value complaint as a substitute for a homestead application.
Open Ohio Board of Tax AppealsUse the BTA only after identifying the appeal path. Start with the county auditor or Board of Revision for most property-value complaints.
State office map
Ohio Department of Taxation Map
The Ohio Department of Taxation is the statewide source for prescribed homestead forms and annual certification entries.
Your individual application still goes to the county auditor, not to the state office, unless a specific state form tells you otherwise.
Ohio Department of Taxation
30 E. Broad St., Columbus, OH 43215
Content gaps solved
What Most Ohio Homestead Guides Miss
The county auditor is the filing office: Ohio is statewide, but each county auditor receives and processes applications locally.
Standard and enhanced exemptions are different: DTE 105A and DTE 105I are not interchangeable.
Income is not gross income only: Ohio uses modified adjusted gross income for many new standard applicants.
Grandfathered applicants matter: some homeowners who received the exemption for tax year 2013 can be exempt from the income test.
The reduction is not a flat refund: the exemption shields part of appraised value, then the tax reduction depends on the effective tax rate.
Owner-occupied credit is separate: homestead and owner-occupied reduction are related property-tax reductions, but they are not the same filing issue.
Tax bills lag tax years: Ohio real property taxes are commonly paid the year after the tax year, so “2026 application” and “taxes paid in 2027” can appear together.
Moving requires attention: a homestead exemption usually must be handled again at the new address, even if prior approval helps with grandfathered status.
Eligibility
Who Qualifies for the Ohio Property Tax Homestead Exemption?
Ohio homestead exemption is category-based. It is not automatic for every owner-occupied home.
The home must be owned and occupied as the applicant’s principal residence as of the required January 1 date.
Senior homeowner: age 65 or older by December 31 of the year for which the exemption is sought.
Permanently and totally disabled homeowner: disabled as of January 1 of the application year and supported by required certification.
Surviving spouse of senior or disabled recipient: generally must have been at least 59 on the date of the spouse’s death and meet the other requirements.
Qualifying disabled veteran: must have a 100% service-connected disability rating or 100% compensation based on individual unemployability.
Surviving spouse of disabled veteran: may qualify when statutory conditions are met and the home remains the principal residence.
Surviving spouse of public service officer: may qualify when a peace officer, firefighter, first responder, EMT or equivalent public service officer was killed in the line of duty.
Eligible ownership: individual owner, land-contract purchaser, life tenant, mortgagor, certain trust interests and qualified housing cooperative interests may be reviewed.
Ineligible ownership warning: property owned by a corporation, partnership, LLC or other legal entity usually does not qualify for the individual homestead exemption.
Ohio homestead forms treat your principal place of residence as the home tied to where you vote, declare residency and actually live.
Savings math
How Much Can the Ohio Homestead Exemption Save?
The homestead exemption reduces taxes by shielding part of the home’s appraised value from taxation.
The actual dollar savings depends on the county, school district, city, township, special district, effective tax rate, rollbacks and levy structure.
Simple educational example
A standard $29,000 homestead exemption shields $29,000 of appraised value.
Because Ohio real property is generally assessed at 35%, that equals $10,150 of assessed value before applying the local effective rate.
If the effective rate being tested is 70 mills, the simple estimate is $10,150 × 70 ÷ 1,000 = $710.50 before local adjustments.
Open simple Ohio homestead savings calculator
Appraised value shielded: $29,000.00
Assessed value shielded: $10,150.00
Estimated annual savings: $710.50
Filing workflow
How to Apply for Ohio Property Tax Homestead Exemption
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Identify the correct county.
Use the county where the home is physically located, not where the owner receives mail.
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Find the county auditor.
Use the official county auditor directory or the county government website.
Open CAAO Auditor DirectoryAfter opening:Search the county name, open that county auditor’s website, then look for Homestead, Real Estate, Forms or Property Search.
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Search the parcel.
Confirm parcel number, owner name, property address, tax district and appraised value before filling out the form.
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Select the right application.
Use DTE 105A for standard senior, disability and qualifying surviving-spouse applications.
Use DTE 105I for qualifying disabled veterans and surviving spouses of disabled veterans.
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Attach required proof.
Income, age, disability, VA, public service officer, ownership, trust or life-estate documents may be required.
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File by the deadline.
For real property, file on or before December 31 of the year for which the exemption is sought.
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Save proof of filing.
Keep the submitted form, receipts, email confirmations, mailed copies, parcel screenshots and any approval or denial notice.
If the home is in Cuyahoga, Hamilton, Franklin, Summit, Montgomery, Lucas, Stark, Butler, Lorain, Lake or any other Ohio county, the application belongs with that specific county auditor.
Official forms
Ohio Homestead Exemption Forms You May Need
DTE 105A: standard homestead application for senior citizens, disabled persons and qualifying surviving spouses.
DTE 105E: certificate of disability for applicants who need permanent and total disability certification.
DTE 105G: addendum for applicants claiming grandfathered status from earlier Ohio homestead approval.
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-occupied reduction disputes.
DTE 1: complaint against valuation of real property when the issue is value, not homestead eligibility.
Confirm the form name, read the first-page filing instruction, complete the county, taxing district and parcel number, sign the application and send it to the county auditor listed for your property.
Income rules
2026 Ohio Homestead Income Limit and MAGI Rule
For new standard applicants, Ohio uses a certified income threshold.
For the 2026 application period, the certified threshold is $41,000 using the applicable 2025 income measure.
Ohio generally uses Ohio adjusted gross income plus deducted business income from Ohio Schedule A.
Many new senior and permanent-disability applicants must meet the income threshold.
Disabled veteran and public service officer surviving-spouse routes are generally not based on the standard income threshold.
If you received Ohio homestead for tax year 2013, or for tax year 2014 for manufactured or mobile homes, ask the county auditor about DTE 105G and whether the current income test applies to you.
Confirm the certified $41,000 total income threshold and the certified $29,000 and $58,000 reduction amounts before relying on outdated county pages.
Enhanced exemption
Disabled Veterans and Public Service Officer Surviving Spouses
Ohio provides enhanced homestead treatment for qualifying disabled veterans and certain surviving spouses.
This route is different from the standard senior or permanently disabled homeowner application.
Qualifying disabled veteran: discharged or released under honorable conditions and has a qualifying 100% service-connected disability rating or 100% compensation based on individual unemployability.
Required proof: DTE 105I requests DD214 and VA award documentation showing the qualifying rating or compensation status.
Surviving spouse of disabled veteran: may qualify if the statutory surviving-spouse conditions are met and the home remains the principal residence.
Public service officer surviving spouse: uses DTE 105K when the deceased officer, firefighter, first responder, EMT or equivalent officer was killed in the line of duty.
Enhanced value amount: the current commonly listed enhanced value shield is $58,000 of appraised value.
One homestead only: the reduction applies to only one qualifying homestead.
Match the category carefully. Veterans with standard permanent disability may need DTE 105A and DTE 105E, while qualifying 100% service-connected disabled veterans use DTE 105I.
Manufactured homes and special ownership
Manufactured Homes, Mobile Homes, Trusts and Life Estates
Ohio homestead can apply to real property and some manufactured or mobile homes, but filing timing and tax treatment can differ.
Ownership form can also affect what documents the auditor needs.
Manufactured or mobile home timing: DTE 105A says manufactured or mobile home filings are made before December 31 of the year before the exemption year.
Taxed like real estate: some manufactured homes are taxed under real-property-style rules.
Land contract: bring the land installment contract if the applicant is purchasing under contract.
Life estate: bring the deed or document showing the life estate.
Trust: bring trust pages showing the applicant’s eligible ownership or occupancy right.
Housing cooperative: special cooperative ownership and occupancy rules may apply.
After filing
How to Check Homestead Status and Tax-Bill Impact
Processing time depends on the county and whether income or disability documents need verification.
The reduction may appear on the tax bill for the collection year tied to the approved tax year.
Step 1: check that the application was received by the county auditor, not only mailed or drafted.
Step 2: search the county auditor property record for homestead or reduction status.
Step 3: search the county treasurer tax bill to see whether the credit appears on the bill.
Step 4: keep any certificate of approval or denial notice sent by the county auditor.
Step 5: if escrowed, send the updated tax bill or approval documentation to your mortgage servicer.
Step 6: notify the auditor if ownership, occupancy, disability, remarriage or eligibility status changes.
Local differences
Why Ohio Homestead Savings Differ by County, City and School District
The statewide exemption rules are similar, but the dollar savings are local.
Tax rates, school levies, municipal levies, library levies, park districts and special districts vary widely by tax district.
Two homes with the same appraised value can have different savings if they are in different school districts, cities, townships or taxing districts.
Denials and value disputes
What If Homestead Is Denied or the Appraised Value Looks Too High?
A homestead denial and a high appraised value are different issues.
Use the right path so you do not miss a deadline.
Homestead or owner-occupied reduction issue
Use the county auditor’s denial notice and DTE 106B complaint route if the exemption or reduction was denied.
Keep the application, denial notice, proof of age, income, disability, veteran status and residency.
High appraised value
Use the Board of Revision value complaint process, usually with DTE 1 for real property.
The deadline is generally March 31 of the following tax year, or the later statutory first-half collection date.
Use DTE 106B for homestead or owner-occupied reduction complaints. Use DTE 1 for valuation complaints. Check your county auditor website because e-filing and local evidence rules vary.
Avoid delays
Common Ohio Homestead Exemption Mistakes
Filing with the wrong office: homestead applications go to the county auditor, not the treasurer or recorder.
Using the wrong form: DTE 105A, DTE 105I and DTE 105K serve different applicant categories.
Missing income proof: new standard applicants usually need income verification unless grandfathered.
Thinking gross income is enough: many county auditors review modified adjusted gross income, not only wages or Social Security.
Forgetting ownership proof: trusts, life estates, land contracts and cooperatives may need extra documents.
Missing December 31: the regular filing deadline is critical, especially for real property applications.
Confusing value appeal with exemption filing: lowering appraised value requires the Board of Revision route, not DTE 105A.
Not reporting changes: moving, renting, remarriage, death, ownership transfer or loss of eligibility can affect the exemption.
Decision path
What Should You Do Next?
I turned 65
Use DTE 105A and check the $41,000 income threshold for the 2026 application period.
File with your county auditor by December 31 for real property.
I am permanently and totally disabled
Use DTE 105A and attach DTE 105E or acceptable state/federal agency disability proof.
Call the county auditor if the disability proof is not clear.
I am a qualifying disabled veteran
Use DTE 105I, not the standard senior form alone.
Attach DD214 and VA documentation showing the qualifying 100% status.
I am a surviving spouse
Choose the correct route based on whether the deceased spouse was a standard recipient, disabled veteran or public service officer.
Ask the auditor which form and proof are required.
I moved to a new Ohio home
Do not assume the old credit automatically follows the new parcel.
Ask the new county auditor about filing and any DTE 105G grandfathered status.
My tax bill is due
Use the county treasurer’s tax-bill search and payment system.
Use the auditor only for the exemption, value or property-record issue.
Important caution
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, any county treasurer, any Board of Revision or the Ohio Board of Tax Appeals.
It is not legal advice, tax advice, an exemption approval, an assessment decision, a tax bill or an appeal decision.
Homestead amounts, income thresholds, forms, filing methods, office hours, deadlines, appeal procedures and tax rates can change.
Verify current information with your county auditor, county treasurer or the Ohio Department of Taxation 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
Ohio Property Tax Homestead Exemption FAQs
What is the Ohio property tax homestead exemption?
It is a statewide property-tax reduction for eligible homeowners who own and occupy their home as a principal residence and qualify by age, disability, disabled veteran status or certain surviving-spouse rules.
Where do I apply for the Ohio homestead exemption?
Apply with the county auditor in the county where the home is located. The Ohio Department of Taxation provides forms and statewide guidance, but county auditors process applications locally.
What is the 2026 Ohio homestead income limit?
For the 2026 application period, the certified income threshold for many new standard applicants is $41,000 using the applicable 2025 modified adjusted gross income measure.
How much value does the standard Ohio homestead exemption protect?
The standard amount commonly listed for the current cycle is $29,000 of appraised value for eligible seniors, permanently and totally disabled homeowners and qualifying surviving spouses.
How much value does the enhanced Ohio homestead exemption protect?
The enhanced amount commonly listed for qualifying disabled veterans and surviving spouses of public service officers killed in the line of duty is $58,000 of appraised value.
What is the Ohio homestead exemption filing deadline?
For real property, DTE 105A says the application must be filed with the county auditor on or before December 31 of the year for which the exemption is sought.
Which form should a senior or disabled homeowner use?
Most senior citizens, permanently and totally disabled homeowners and standard surviving-spouse applicants use DTE 105A. Disabled applicants may also need DTE 105E or agency certification.
Which form should a disabled veteran use?
A qualifying disabled veteran or surviving spouse of a disabled veteran generally uses DTE 105I and attaches DD214 plus VA documentation showing the qualifying disability rating or compensation status.
Does the Ohio homestead exemption transfer when I move?
Do not assume automatic transfer. Contact the county auditor for the new property and ask whether a new application and DTE 105G grandfathered-status documentation are required.
What if my homestead exemption is denied?
Read the denial notice carefully. A homestead or owner-occupied reduction dispute may use DTE 106B, while a property-value dispute usually uses the Board of Revision valuation complaint process.
Official resources