Ohio Department of Taxation Homestead Exemption

Property Tax Relief for Senior Citizens and the Disabled

In 2007, state leaders expanded the homestead exemption to make property tax relief available to more than a half  million additional senior citizens and permanently and totally disabled Ohioans.

The homestead exemption dates back to 1971 and has long offered those qualify the chance to shield part of their “homestead” — a dwelling and up to one acre — from property taxation. But for years, most senior citizens and disabled Ohioans were excluded because of income tests.

The redesigned exemption offers all eligible homeowners, regardless of income, the opportunity to shield up to $25,000 of the market value of their homestead from property taxation. That means a home valued at $100,000 will generally be taxed as if it was valued at $75,000. On average, those who qualify are saving $400 per year.

The catch? Seniors and disabled Ohioans must apply with their local county auditor in order to take advantage of the homestead exemption. Applications can be submitted in any year after the first Monday in January and on or before the first Monday in June. During 2010, county auditors will be accepting applications from Jan. 5 through June 7.

The expanded homestead exemption is available to all homeowners 65 and older and all totally and permanently disabled homeowners. For details, see the links below.

• Homestead exemption application — Eligible homeowners must submit an application form to their county auditor. The form, DTE 105A, is available here or from your county auditor.

• Frequently asked questions (coming soon) — Detailed answers to commonly-asked questions about the expanded homestead exemption are available here.

• Directory of auditors —  Applications for the homestead exemption must be submited to your local county auditor. Contact information for auditors in all 88 Ohio counties is available here.