Ohio Property Tax Exemption

Ohio Property Tax Relief Programs: A Guide for Homeowners

Ohio offers several property tax exemptions and credits designed to reduce the tax burden on homeowners.

The most important and widely used program is the Homestead Exemption, which lowers the taxable value of a qualifying homeowner’s primary residence.

This program is intended to provide meaningful tax relief to senior citizens, individuals with disabilities, and certain veterans and surviving spouses.

The Ohio Homestead Exemption

The Homestead Exemption works as a credit applied directly to your property tax bill.

Instead of lowering the tax rate, it reduces the taxable market value of your home, which in turn lowers the amount of property tax you owe.

The amount of value that can be exempted is adjusted annually for inflation.

Standard Homestead Exemption

(Seniors and Disabled Individuals)

Eligible homeowners may exempt the first $29,000 of their home’s market value from property taxation.

Example:
If your home is valued at $200,000, the Homestead Exemption reduces the taxable value to $171,000, potentially saving hundreds of dollars each year depending on local tax rates.

Eligibility Requirements

To qualify for the standard Homestead Exemption, you must:

• Own and occupy the home as your primary residence as of January 1 of the application year, and
• Meet at least one of the following conditions:
  • Be 65 years old or older, or turn 65 by December 31 of the application year
  • Be permanently and totally disabled as of January 1 (medical certification is required)
  • Be a surviving spouse, age 59 or older, of someone who previously qualified for the exemption

Income Limit

Eligibility is also subject to an income test based on Modified Adjusted Gross Income (MAGI).

• The MAGI limit is $41,000, based on the previous year’s income
• Income is reviewed annually by the state

Enhanced Homestead Exemption

(Disabled Veterans and Certain Surviving Spouses)

Ohio provides a more generous Enhanced Homestead Exemption for certain veterans and surviving spouses.

This enhanced exemption protects the first $58,000 of a home’s market value from taxation.

Important advantage: There is no income limit for this enhanced exemption.

Eligibility Requirements

You may qualify if you are:

• A veteran with a 100% service-connected disability rating, or
• A veteran receiving Total Disability based on Individual Unemployability (TDIU), or
• The surviving spouse of a public safety officer (such as a police officer or firefighter) who was killed in the line of duty

Other Ohio Property Tax Reductions

In addition to the Homestead Exemption, Ohio homeowners may qualify for other property tax savings:

Owner-Occupancy Credit

• A 2% property tax credit for homeowners who live in the home as their principal residence
• Automatically applied in many cases

Current Agricultural Use Value (CAUV)

• Allows qualifying farmland to be taxed based on its agricultural value, not its market value
• Can significantly reduce property taxes for farmers and landowners

Charitable and Government Exemptions

• Properties owned and used by government entities, churches, charities, and certain nonprofit organizations may be fully or partially exempt from property taxes
• Approval from the Ohio Tax Commissioner is required

How to Apply for the Homestead Exemption

To receive the Homestead Exemption, eligible homeowners must file an application with their local County Auditor’s office.

Required Forms

• Form DTE 105A (Homestead Exemption Application)
• Form DTE 105I (Continuing Homestead Application, if applicable)

Application Deadline

• The deadline is generally December 31 for the current tax year

Reapplication Rules

• Annual reapplication is usually not required once approved
• You must reapply if there is a change in eligibility, such as income, disability status, or ownership

Final Tip

Applying for Ohio property tax relief can lead to long-term savings, especially for seniors and disabled homeowners on fixed incomes.

Filing early and keeping your information up to date with the County Auditor helps ensure you receive every benefit you qualify for.