Ohio Homestead Exemption 2026–2027: Who Qualifies, How Much It Saves & How to Apply

Ohio Homestead Exemption 2026–2027: Who Qualifies, How Much It Saves & How to Apply

Property taxes in Ohio keep climbing, and for homeowners on fixed incomes, every dollar counts. If you are 65 or older, permanently and totally disabled, or a qualifying veteran — or you help a parent who is — Ohio’s homestead exemption could shave hundreds of dollars off the property tax bill every single year. Yet thousands of eligible Ohio homeowners never apply, often because no one ever told them the program exists.

This guide walks through the program in plain English: who qualifies, how much it saves, the 2026 income limit, the 2027 one-time savings boost signed into law in June 2026, and exactly how to apply through your county auditor before the deadline.

Homestead Exemption at a Glance (2026)

How the Homestead Exemption Works

The homestead exemption is a property tax reduction applied to your primary residence. The state sets a fixed dollar amount that is simply taken off your home’s value before property taxes are calculated. If your home is appraised at $200,000 and you receive the $29,000 standard exemption, you pay property taxes as though your home were worth $171,000.

The actual dollar savings equal the exempted amount multiplied by your local property tax rate. The state reimburses local governments and school districts for the tax revenue they give up, so the discount does not reduce funding for your schools or services.

There is no need to reapply each year. Once you are approved, you keep receiving the exemption automatically as long as you continue to qualify. If something changes — you move, the home is no longer your primary residence, or your disability status changes — you must notify the county auditor.

Who Qualifies

To receive the homestead exemption, you must own and occupy the home as your primary residence, and you must fit into at least one of these categories:

Seniors age 65 or older

You must be at least 65 years old by December 31 of the year for which you are applying (some auditors phrase it as turning 65 during the application year). You must also meet the $41,000 income limit described below, unless you were grandfathered in by receiving the exemption in 2013 or earlier.

Permanently and totally disabled homeowners

If you are permanently and totally disabled as of January 1 of the application year, you qualify under the same $41,000 income limit. Disabled applicants typically need a disability certification — either Form DTE 105E or a separate certification of disability status from an eligible state or federal agency — attached to the application.

Surviving spouses

A surviving spouse who was at least 59 years old on the date of the spouse’s death, and who continues to meet the other homestead requirements, can keep receiving the exemption. Surviving spouses who applied before continue under the standard $29,000 exemption and the same $41,000 income limit.

Disabled veterans and surviving spouses of first responders (enhanced exemption)

Honorably discharged veterans with a 100% service-connected disability rating — or who are compensated at the 100% rate because of individual unemployability — qualify for the enhanced exemption of $58,000. There is no income limit for this category. Surviving spouses of peace officers, firefighters, or emergency responders killed in the line of duty also qualify for the $58,000 enhanced exemption with no income limit.

The $41,000 Income Limit, Explained

For tax year 2026, seniors, disabled homeowners, and surviving spouses must have an Ohio adjusted gross household income of $41,000 or less. This is based on the prior year’s income — so a 2026 application is tested against 2025 income.

Two important details make this limit more generous than it sounds:

• Social Security income does not count. Retirement income from Social Security is excluded from the income test entirely. It also pairs well with the Ohio retirement income credit for seniors. For many seniors, this means their countable income is far below the limit even if their total household cash flow is higher.
• A spouse’s taxable income does count. If your spouse has taxable income, it is included in the household figure, even if your spouse is not the applicant.

One more exception matters a great deal: if you received the homestead exemption in 2013 or earlier, the income limit does not apply to you at all — even if you later moved to a different home.

How Much Does It Actually Save?

The exemption amount is set statewide, but your dollar savings depend on your local tax rate, because savings equal the exempted value multiplied by your effective property tax rate. Here are three worked examples so you can see how the math works.

Example 1: Senior homeowner, $200,000 home

Mary is 72 and owns a home appraised at $200,000 in Franklin County. She qualifies under the standard exemption, so $29,000 of her home’s value is shielded. At an assumed 2.0% effective property tax rate (illustrative, not a quote), her savings are:

• Exempted value: $29,000
• Savings: $29,000 × 2.0% = $580 per year
• She pays taxes as though her home were worth $171,000

Example 2: Disabled veteran, $250,000 home

James is an honorably discharged veteran with a 100% service-connected disability rating and a home appraised at $250,000. He receives the $58,000 enhanced exemption with no income limit. At an assumed 2.0% effective rate (illustrative, not a quote):

• Exempted value: $58,000
• Savings: $58,000 × 2.0% = $1,160 per year
• He pays taxes as though his home were worth $192,000

Example 3: Surviving spouse, $150,000 home in a higher-tax district

Linda is 68, a surviving spouse of a prior homestead recipient, and her home is appraised at $150,000. Her district has a higher effective rate — assume 2.5% (illustrative, not a quote):

• Exempted value: $29,000
• Savings: $29,000 × 2.5% = $725 per year
• She pays taxes as though her home were worth $121,000

Remember: these rates are assumptions for illustration. Your county auditor’s office can tell you your actual effective tax rate, and your tax bill shows exactly how much the exemption saved you.

The 2027 One-Time Savings Boost

In June 2026, Governor Mike DeWine signed legislation (House Bill 479, effective September 23, 2026) allocating $350 million in one-time property tax relief to homestead exemption recipients. Approximately 710,000 Ohio homeowners are expected to receive about $450–$475 in additional savings, appearing as a second Homestead Exemption credit on the tax bills mailed in February 2027.

The bonus was funded from part of a $1.5 billion state budget surplus. A few things to know about it:

• It is a one-time credit — it does not permanently change the exemption amounts.
• Current homestead recipients do not need to do anything extra — no new application is needed; the additional savings are applied automatically to the February 2027 bill.
• New applicants still need to apply by the December 31 deadline to qualify for the 2026 tax year (bills payable in 2027) and receive the bonus.

Watch this space: In 2026 the Ohio House also passed House Bill 274, which would create a third enhanced exemption of $50,000 for homeowners who meet the income criteria and have owned and occupied their home for 20 or more consecutive years. As of this writing it has passed only one chamber and is not yet law.

How to Apply: Step by Step

1. Get the right form. Seniors, disabled homeowners, and surviving spouses use Form DTE 105A. Disabled veterans and their surviving spouses use Form DTE 105I. Disabled applicants attach Form DTE 105E (certificate of disability) or an equivalent certification. Forms are available from your county auditor’s office or website.
2. File with your county auditor. Applications are filed with the county auditor where the home is located — not with the state.
3. Meet the deadline. For real property, file on or before December 31 of the year for which you are seeking the exemption. For manufactured or mobile homes, file on or before the first Monday in June. Late applications for a prior year are accepted in limited circumstances — the form itself includes a “late application for prior year” option — so check with your auditor if you missed the deadline.
4. Include the required documents. Bring identification for both the applicant and spouse. Disabled applicants include their disability certification; veterans include a copy of their DD-214 showing honorable discharge.
5. Confirm your savings. Once approved, the exemption appears on your next tax bill. If you are already receiving the exemption, you do not need to reapply.

The application year matters: you must own and occupy the home as your primary residence as of January 1 of the year for which you apply, and you must be 65 by December 31 of that year (or be permanently and totally disabled as of January 1).

Common Mistakes That Cost Seniors Money

• Assuming Social Security disqualifies you. It does not count toward the $41,000 income limit. Many seniors who assume they earn “too much” would actually qualify.
• Never applying because the home is paid off. The exemption applies whether or not you have a mortgage.
• Forgetting the continuing-application form. Each January the auditor mails Form DTE 105B to recipients — you only return it if something changed (you moved, the home is no longer your primary residence, or your disability status changed). If nothing changed, do nothing.
• Missing the manufactured-home deadline. If you live in a manufactured or mobile home, your deadline is the first Monday in June, not December 31.
• Not notifying the auditor of changes. If you no longer qualify, you must notify the auditor — keeping a credit you no longer qualify for can lead to back taxes.

Frequently Asked Questions

Do I need to reapply for the homestead exemption every year?

No. Once approved, the exemption renews automatically each year as long as you continue to qualify. You only need to act if your circumstances change — for example, you move, sell the home, or your disability status changes. The auditor sends a continuing-application form (DTE 105B) each January; return it only if something changed.

Does Social Security income count toward the $41,000 income limit?

No. Social Security payments are excluded from the income test. However, a spouse’s taxable income does count, so include it when figuring household income. Tip: you can combine the homestead exemption with the Ohio retirement income credit for bigger total senior savings.

What if my spouse was the one receiving the exemption and has passed away?

If you were at least 59 years old when your spouse died and you still own and occupy the home, you can continue receiving the exemption. In most cases you do not even need to file a new application — the auditor can continue it based on the existing record.

I am a veteran with a disability rating below 100%. Do I qualify?

The enhanced $58,000 exemption requires a 100% service-connected disability rating or compensation at the 100% rate for individual unemployability. If your rating is below 100%, you may still qualify under the standard senior or disabled-person categories ($29,000 exemption, subject to the $41,000 income limit).

Can I get the homestead exemption on a manufactured or mobile home?

Yes. Manufactured and mobile homes qualify, but the application deadline is different: file with the county auditor on or before the first Monday in June of the year for which you seek the exemption.

Will the exemption reduce funding for my local schools?

No. The state of Ohio reimburses local governments and school districts for the tax revenue lost to the homestead exemption, so your community’s funding is not reduced by your participation.

I was approved years ago when the income limit was lower. Do I still qualify?

If you received the homestead exemption in 2013 or earlier, you are grandfathered — the income limit does not apply to you at all, even if you moved to a new home. Current recipients who were approved after 2013 are tested against the current $41,000 limit each year.

What happens if I apply after the December 31 deadline?

Check with your county auditor. The application form includes a “late application for prior year” option, and auditors accept late applications in certain circumstances. If you miss the deadline, file as soon as possible rather than waiting another full year.

If you or a parent qualifies, there is no reason to leave this money on the table: the application is free, approval lasts for years, and the savings — plus the one-time 2027 boost — are real. Start by calling your county auditor’s office or visiting its website to get Form DTE 105A (or DTE 105I for disabled veterans). New to the basics? Read how Ohio property taxes are calculated first.