Homestead Exemption Program

The Homestead Exemption Program is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse who meet the following criteria:

Qualifications:

  • Own and occupy your primary place of residence as of January 1; AND
  • If qualifying for the first time in calendar year 2020, an Ohio Adjusted Gross Income (OAGI) (Line 3 of the Ohio Income Tax Return) of $33,600 or less
    • The qualifying OAGI is adjusted annually by the Ohio Department of Taxation
    • This requirement does not apply to the property owner qualified for the homestead exemption programs anywhere in the state of Ohio prior to January 1, 2014 and meet the following additional requirements:
      • Be at least 65 years of age; or
      • Certified permanently and totally disabled; or
      • A surviving spouse, at least 59 years of age, of a previous participant

To apply, a Homestead Application Form (DTE 105A) must be filed with the auditor after the first Monday in January and on or before December 31st in the year of the application. Disability exemptions must include a Certificate of Disability Form (DTE 105E) or other available certifications. A homeowner is entitled the reduction on only one home.

Benefits of Qualification:


All homeowners who qualify for the Homestead Exemption will receive a flat $25,000 property tax exemption on the market value of the home. For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at $75,000.

A disabled veteran may receive a property tax exemption of $50,000 on his/her primary residence if the veteran is 100 percent disabled as a result of service.

Applications:


A renewal application (DTE 105B) will be mailed to the homestead property and needs to be returned to the auditor's office annually. Applications are to be returned between the first Monday in January and on or before December 31st in the year of the application. Mail the completed form to the Homestead Department at the address located on the right column of this page.