Ohio Homestead Exemption Program

The Ohio Homestead Exemption Program helps Ohio homeowners save money on property taxes. If you qualify, it lowers your home's taxable value, which means you may pay less in property taxes each year.

What is the Ohio Homestead Exemption Program?

The Homestead Exemption provides a property tax credit for certain low-income Ohio homeowners. It works by lowering the portion of your home’s value that is taxed.

If you qualify, up to $25,000 of your home’s market value is exempt from local property taxes. This means your property taxes will be calculated as if your home is worth $25,000 less than its actual value. For example, if your home is worth $100,000, it will be taxed as if it’s worth $75,000. This can lead to meaningful yearly savings on your property tax bill.

Once you’re approved for the program, the exemption automatically renews every year—you don’t need to reapply.

Am I eligible for the Ohio Homestead Exemption Program?

To qualify for the Homestead Exemption, you must be an Ohio homeowner and meet one of the following requirements:

• You are 65 years or older and meet income limits
• You are permanently and totally disabled and meet income limits
• You are a military veteran with a 100% disability rating
• You are already receiving the exemption
• You are the surviving spouse of a first responder who died in the line of duty

Income Requirements for Older adults and People with Disabilities

If you’re applying based on age or disability, you must also meet the program’s income limits. These limits are adjusted each year to keep up with inflation. For example, in 2023, the income limit was $36,100 and, in 2024 the limit was $38,600.

Note: The income used to determine eligibility is your Ohio Modified Adjusted Gross Income (MAGI), which can be found on your state income tax return.

How do I apply for the Ohio Homestead Exemption Program?

To apply for the Ohio Homestead Exemption Program, you must:

1. Complete the Application

You can download and print the application form here:

• Ohio Homestead Exemption Application

2. Gather Required Documents

You’ll need to include proof of your eligibility with your application. This may include:

• Proof of age – such as a copy of your driver’s license or birth certificate
• Proof of income – such as your Ohio income tax return
• Proof of disability – if applying due to a disability
• Proof of military status – if applying as a disabled veteran

Note: If you’re applying based on a permanent physical or mental disability, you must also submit Form DTE 105E, Certificate of Disability, which must be filled out and signed by a licensed physician.

3. Submit Your Application

Once your application is complete and you’ve attached all required documents, send it to your local county auditor’s office. You can find contact information for your county auditor by visiting the Ohio Directory of County Auditors.

What if I need help?

If you have questions, need help filling out the forms, or want to talk to someone about your situation, help is available. You can:

• Call the Ohio Department of Taxation at 614-466-5744.
• Email them using their online contact form.

Representatives are available Monday through Friday, from 8 a.m. to 5 p.m., to answer your questions and guide you through the application process.