Money & Debt · Homestead (property tax)
Homestead Property-Tax Exemption in Ohio
How much the homestead exemption cuts the property-tax bill on an owner-occupied home in Ohio, which taxes it touches, and how to claim it, cited to the statute.
How the benefit works in Ohio
The size of the break, which taxes it applies to, and how to claim it.
Unlike the creditor homestead, which is usually automatic, the Ohio property-tax homestead has to be claimed. File Form DTE 105A with your county auditor by December 31 of the year you first qualify. Once granted, the exemption continues automatically each year with no refiling, as long as you keep owning and occupying the home. It ends if you move or stop qualifying.
| Rule | In Ohio | What it means |
|---|---|---|
| Applies to | All property taxes on the homestead | Which property taxes the benefit reduces. Some homestead breaks touch only school taxes, not the full bill. |
| Authority | Ohio Rev. Code §323.151, §323.152 | The controlling statute or agency rule. Read the full text through the source link below. |
Benefit: $28,000 off value
The homestead exemption lowers the taxable value of a qualifying home by exempting the first $28,000 of its market value from property tax (Ohio Rev. Code §323.152). Because Ohio taxes 35% of market value, that removes about $9,800 from your taxable base, and your dollar savings equal that amount times your local tax rate, often around $400 a year. Qualified disabled veterans and surviving spouses of first responders killed in the line of duty receive an enhanced exemption of $56,000 of market value.
Must apply: Yes
File Form DTE 105A with your county auditor by December 31 of the year you first qualify. Once granted, the exemption continues automatically each year with no refiling, as long as you keep owning and occupying the home. It ends if you move or stop qualifying.
Income or age limit
You must be 65 or older, or permanently and totally disabled, with Ohio adjusted gross income of $40,000 or less for tax year 2025. Qualified disabled veterans and surviving spouses of first responders killed in the line of duty have no income limit and receive a $56,000 exemption.
The exemption amount and income cap are indexed to inflation and change most years. The reduction was $26,200 of market value for tax year 2024 and $28,000 for tax year 2025, and the income limit rose from $38,600 to $40,000. Both rise again for tax year 2026, so confirm the current figure with your county auditor before you rely on it.
Next steps to claim it
Concrete, neutral steps to get the homestead break in Ohio. This is general information, not tax or legal advice.
- File Form DTE 105A with your county auditor
Submit the homestead application to your county auditor. You must own and occupy the home as your principal residence, and, unless you are a disabled veteran, meet the age or disability test and the income limit. Once approved, it renews automatically.
- Check your income against the current limit
The standard exemption is means-tested. For tax year 2025 your Ohio adjusted gross income (line 3 of your Ohio return) must be $40,000 or less. The limit rises each year for inflation, so use the figure for the tax year you are applying in.
- Ask about the enhanced disabled-veteran exemption
Honorably discharged veterans with a total service-connected disability, and some surviving spouses, qualify for a larger $56,000 exemption with no income limit. If that could be you, tell your county auditor, since the benefit is worth far more than the standard amount.
To claim or check the homestead exemption on your property tax, start with your state tax agency or county assessor. This resource explains the steps.
→ Ohio Legal Help (Homestead Exemption)This is general information, not tax or legal advice. These figures change often and vary by locality, so confirm the current amount with your county before you rely on it.
What people get wrong in Ohio
Two different protections share the word homestead, and this is the tax one that lowers your property-tax bill, not the creditor exemption that shields equity from a judgment. Ohio’s tax homestead is narrower than most states because it is limited to older and disabled owners. Under Ohio Rev. Code §323.152 it exempts the first $28,000 of a qualifying home’s market value from property tax, which, because Ohio taxes 35% of market value, cuts your taxable base by roughly $9,800 and saves many owners around $400 a year. To qualify you must be 65 or older or permanently and totally disabled, and your Ohio adjusted gross income must be $40,000 or less for tax year 2025. Disabled veterans and some surviving spouses get an enhanced $56,000 exemption with no income limit. You apply once by filing Form DTE 105A with your county auditor, and after that it renews on its own. The dollar amounts are indexed to inflation and were lower in prior years, so always check the figure for the tax year you are in.
Common questions
How much is the Ohio homestead property-tax exemption?
It exempts the first $28,000 of a qualifying home’s market value from property tax (Ohio Rev. Code §323.152), which removes about $9,800 from your taxable base and saves many owners around $400 a year. Disabled veterans and certain surviving spouses get an enhanced $56,000 exemption. The amounts are indexed to inflation.
Who qualifies for the Ohio homestead exemption?
You must own and occupy the home as your principal residence and be 65 or older or permanently and totally disabled, with Ohio adjusted gross income of $40,000 or less for tax year 2025. Qualified disabled veterans and surviving spouses of first responders killed in the line of duty qualify with no income limit and receive $56,000.
Do I have to apply for the Ohio homestead exemption?
Yes. File Form DTE 105A with your county auditor by December 31 of the year you first qualify. Once granted, the exemption continues automatically each year with no refiling, unless you move or stop meeting the requirements.
Did the Ohio homestead exemption amount change?
Yes. The reduction is indexed to inflation, so it rose from $26,200 of market value for tax year 2024 to $28,000 for tax year 2025, and the income limit rose from $38,600 to $40,000. Both increase again for tax year 2026, so confirm the current figure with your county auditor.
What is the difference between the homestead tax and homestead creditor exemption in Ohio?
They are separate. This tax exemption, claimed on Form DTE 105A, lowers the property-tax bill for a qualifying senior or disabled owner. The creditor homestead, a different law, protects a set amount of your home equity from a judgment creditor forcing a sale. One is a tax break; the other is asset protection.
Not legal advicePlainStatute provides plain-language summaries of public law for general information only. This is not legal advice. Statutes change; always confirm current requirements with the official source linked above before acting.