OH · No general homestead exemption
Ohio homestead exemption
Ohio has no homestead exemption for every homeowner; its homestead exemption is for owners 65 or older, permanently disabled owners, 100% disabled veterans and certain surviving spouses.
- Main exemption
- No general exemptionReal property taxes on the homestead
- Filing deadline
- December 31
- Own and live there by
- January 1
- Renewal
- Renews automatically
- Where to file
- County auditor (fiscal officer)
Ohio has no homestead exemption for every homeowner; its homestead exemption is for owners 65 or older, permanently disabled owners, 100% disabled veterans and certain surviving spouses. It removes the first $29,000 of a home's value from taxation ($58,000 for qualifying veterans), and new senior and disabled applicants must have household income of $41,000 or less if applying in 2026. All owner-occupants can also get the owner-occupancy credit, and you apply with your county auditor by December 31.
Last verified · Sources
How much the Ohio exemption is worth
Ohio has no general homestead exemption for all homeowners. The relief that does exist is described below.
Eligible seniors, disabled owners and qualifying surviving spouses get an exemption on the first $29,000 of value. The law sets a $25,000 base that the Tax Commissioner adjusts for inflation each year.
$29,000 off market value · applies to real property taxes on the homestead · source
Who qualifies
- Age 65 or older by December 31 of the year you apply, or permanently and totally disabled on January 1.
- New applicants: total household income (Ohio AGI of owner and spouse) no more than $40,000 if applying in 2025 or $41,000 if applying in 2026.
- Veterans with a 100% service-connected disability rating or 100% individual unemployability (no income test).
- Surviving spouse of a public service officer killed in the line of duty.
- You own and live in the home as your principal residence on January 1.
Deadline and renewal
File with the county auditor on or before December 31 of the year you want the reduction. A late application for the prior year can be filed together with the original application.
Once approved, the auditor mails a continuing application each year to report changes in income, ownership, occupancy or disability; you return it only if something changed.
If you missed the deadline
Applications are due December 31. A late application for the year before can be filed along with your original application, and the auditor credits the reduction you would have received. Source.
Form: Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE 105A) · open the official form
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Veterans | 100% disabled veteran homestead exemption | $58,000 off market value | Veterans rated 100% disabled or 100% individually unemployable get an exemption on the first $58,000 of value, with no income limit. By law this is in place of the regular senior/disabled reduction. Source |
| Surviving spouses | Surviving spouse of a senior or disabled recipient | Not in our data | A surviving spouse aged 59 to 64 can keep the exemption if the deceased spouse qualified in the year of death. Source |
| Surviving spouses | Surviving spouse of a public service officer | Not in our data | The surviving spouse of a police officer, firefighter or EMT killed in the line of duty gets the same enhanced amount as disabled veterans until death or remarriage. Source |
| Other | Owner-occupancy credit | Not in our data | Any owner who lives in the home on January 1 can get a percentage reduction on taxes from qualifying levies. Apply by December 31; it stays until the home is sold or no longer your main residence. Source |
Moving: can you keep your savings?
Yes, some of the benefit can move with you. If you got the homestead exemption before tax year 2014 and move, you keep the older rules and do not face the income test at the new home. Source
Ohio county guides
Local offices, online filing links and local amounts for 12 counties, largest first.
- Cuyahoga CountyCuyahoga County Fiscal Office, Real Property - Homestead Division
- Hamilton CountyHamilton County Auditor
- Summit CountySummit County Fiscal Office
- Lucas CountyLucas County Auditor
- Stark CountyStark County Auditor
- Lorain CountyLorain County Auditor
- Warren CountyWarren County Auditor
- Delaware CountyDelaware County Auditor
- Lake CountyLake County Auditor
- Clermont CountyClermont County Auditor
- Trumbull CountyTrumbull County Auditor
- Portage CountyPortage County Auditor
Frequently asked questions
Is there an income limit?
Yes for new senior and disabled applicants: household income of $40,000 if applying in 2025 or $41,000 if applying in 2026. Disabled veterans have no income limit, and people enrolled before 2014 keep the old rules.
When is the deadline?
December 31 of the year you want the reduction, filed with your county auditor.
Do I have to reapply every year?
No. The auditor sends a continuing application each year so you can report changes.
Sources
- Section 323.152 Reductions in taxable value · Ohio Legislative Service Commission
- Section 323.153 Application for reduction · Ohio Legislative Service Commission
- Homestead Exemption · Summit County Fiscal Office
- Owner-Occupancy Tax Reduction · Summit County Fiscal Office
Last verified
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