Homestead

Overview

The homestead exemption is a statewide program which allows qualified senior citizens and permanently and totally disabled homeowners to reduce their property tax burden by shielding some of the auditor's appraised value of their home from taxation. The exemption takes the form of a credit on property tax bills.

• The homestead exemption for senior and disabled persons allows eligible homeowners to exempt the first $29,000 of their home’s auditor's appraised value from taxation. For example, an eligible owner of a home with an auditor's appraised value of $100,000 will be billed as if the home were valued at $71,000.
• The enhanced homestead exemption for disabled veterans and the homestead exemption for surviving spouses of public service officers killed in the line of duty allows eligible homeowners to exempt the first $58,000 of their home’s auditor's appraised value from taxation. For example, an eligible owner of a home with an auditor's appraised value of $100,000 will be billed as if the home were valued at $42,000.

The exact amount of savings from the exemption will vary from community to community based on local tax rates. View an estimated reduction schedule(PDF, 331KB) for the senior and disabled persons homestead exemption for your tax district.

Application Submission Notice

Applications that are submitted before completion of your 2025 Ohio Income Tax return will receive a decision after the Department of Taxation has processed your return and the Auditor’s office has verified that your total income does not exceed $41,000.

If you were not required to file an Ohio Income Tax return, please provide a copy of your, and your spouse’s (if applicable), 2025 federal income tax return(s). If neither you nor your spouse had to file a federal or Ohio income tax return(s), the Addendum to the Homestead Exemption Application (form DTE 105H) must be completed and submitted.

Forms

Need more information before filling out the forms? Read the Frequently Asked Questions for help.

• DTE 105-A
  Homestead Exemption Application for Senior Citizens and Disabled Persons
• DTE 105-E
  Certificate of Disability for the Homestead Exemption
• DTE 105-G
  Addendum to the Homestead Exemption Application (Grandfather status)
• DTE 105-H
  Addendum to the Homestead Exemption Application (Income)
• DTE 105-I
  Homestead Exemption Application for Disabled Veterans
• DTE 105-K
  Homestead Exemption Application for Surviving Spouses of Public Service Officers
• DTE 106-B
  Homestead Exemption and Owner-Occupancy Reduction Complaint
• DTE 101
  Statement of Conveyance of Homestead Property
• Estimated Reduction Schedule(PDF, 331KB)
  Listed by District Number