Ohio Homestead Exemption 2025: Step-by-Step County Filing Guide & Income Caps
Unlike states with a flat property tax exemption for everyone, Ohio’s relief program is highly targeted. It is administered entirely at the local level by your County Auditor (e.g., Franklin, Cuyahoga, Hamilton).
The Senior & Permanently Disabled Track (Form DTE 105A) shields $28,000 of market value for homeowners with an Ohio Adjusted Gross Income (OAGI) under $40,000 (for 2025 applications). Alternatively, the Enhanced Disabled Veteran Track (Form DTE 105I) has no income limit and shields $58,000 of market value for veterans with a 100% disability rating.
Major Ohio County Auditor Contacts & Drop-Off Locations
The State of Ohio does not accept homestead applications. You must mail, hand-deliver, or electronically upload your DTE forms directly to the County Auditor where your property is physically located. Below are the portals for Ohio’s largest counties.
Franklin County Auditor
Michael Stinziano
373 S High St, 21st Floor
Columbus, OH 43215
Phone: 614-525-3240
Cuyahoga County Fiscal Officer
Michael W. Chambers
2079 E 9th St, Room 2-225
Cleveland, OH 44115
Phone: 216-443-7010
Hamilton County Auditor
Brigid Kelly
138 E Court St, Room 304
Cincinnati, OH 45202
Phone: 513-946-4099
Exact Micro-Step Guide: How to Fill Out & File Form DTE 105A
Filing your homestead exemption is 100% free. Never pay a third party to do this. Here are the exact click-by-click instructions for preparing your application so it is not rejected by your County Auditor.
Locate Your Exact “Parcel Number”
Do not guess your property boundaries. Open your County Auditor’s property search site (see directory above). Search by your street address. At the top of your property record, locate the Parcel Number (or Routing Number). You must write this exact number on Line 1 of your DTE 105A form.
Download the Correct PDF Form
Download the official PDF form based on your status to avoid delays.
- Seniors (65+) & Disabled Persons: Download Form DTE 105A
- 100% Disabled Veterans: Download Form DTE 105I (Skips the income test).
Extract Your OAGI from Your Tax Return (Crucial Step)
For Form DTE 105A, you must prove your income. Pull out your most recent Ohio Income Tax Return (Form IT 1040). Look at Line 3. This is your Ohio Adjusted Gross Income (OAGI). Write this exact dollar amount on Line 6a of the DTE 105A application. If this number is over $40,000 for 2025, do not apply; you will be rejected.
Make Copies of Identification & Proof
You must attach physical proof. Make a clear photocopy of your Ohio Driver’s License or Birth Certificate to prove you are 65 or older. If you are applying as a disabled person under 65, your doctor must sign Form DTE 105E. Attach these pages to your application.
Sign in Ink and Mail/Drop-Off
Sign the bottom of Form DTE 105A in ink. Put the form, your ID copy, and your tax return copy in an envelope. Mail it or hand-deliver it to the Real Estate/Exemptions Department at your specific County Auditor’s office before December 31st.
Ohio Homestead Exemption Income Limits (2024–2026)
Ohio utilizes a strict “means test” for the standard senior and disabled person homestead exemption. Your eligibility is dictated by your Ohio Adjusted Gross Income (OAGI).
| Application Year (Real Property) | Tax Year Payable | Income Year Evaluated | Maximum OAGI Limit | Market Value Shielded |
|---|---|---|---|---|
| 2024 (Late Filers) | 2025 | 2023 | $38,600 | $28,000 |
| 2025 (Current Filers) | 2026 | 2024 | $40,000 | $28,000 |
| 2026 (Future Filers) | 2027 | 2025 | $41,000 | $29,000 |
How Ohio Calculates Your Homestead Savings (The 35% Rule)
Unlike some states, Ohio does not tax you on 100% of your home’s market value. By law, the Assessed Value of real property in Ohio is exactly 35% of its appraised True Market Value. Your homestead exemption applies to this math.
Ohio Homestead Tax Savings Calculator
See exactly how the 35% assessment ratio and your local county millage rate interact with the Senior or Disabled Veteran exemption to lower your tax bill.
Estimated Annual Property Tax Impact
*Calculation: Market Value × 0.35 = Assessed Value. Exemption equivalent (Exemption Market Value × 0.35) is subtracted from Assessed Value. The result is multiplied by (Millage / 1000). Rates vary by Ohio county and school district (often between 50 and 100 mills).
Enhanced Disabled Veteran Exemption (Form DTE 105I)
Ohio honors its disabled veterans and the surviving spouses of first responders killed in the line of duty with an enhanced homestead exemption that is roughly double the standard senior benefit—and completely free of income limits.
Zero Income Restrictions
Unlike the standard senior track, the disabled veteran track has no OAGI income test. Whether you make $20,000 a year or $200,000 a year, you qualify for the full exemption amount.
Shields $58,000 of Market Value
For TY 2025, the enhanced exemption shields $58,000 of your home’s market value from property taxes (equivalent to $20,300 in assessed value).
Specific Ohio Homestead Edge Cases
Property Is Held in a Living Trust
Homes held in revocable or irrevocable trusts still qualify for the homestead exemption if the trust agreement grants the qualifying applicant the right to occupy the property.
Next Step: Submit a copy of the Trust Agreement (or a Memorandum of Trust) along with Form DTE 105A to the Auditor.
I Missed the Year-End Deadline
Ohio law allows for a late application. If you missed applying last year but were eligible, you can file a late application for the prior year at the same time you apply for the current year.
Next Step: Check the “Late Application” box on Form DTE 105A and submit it to the Auditor.
Moving to a New Home (Portability)
The exemption does not automatically follow you to a new house. Furthermore, if you are protected under the pre-2014 “grandfather” rule, moving requires specific paperwork to transfer that protection.
Next Step: File Form DTE 105G (Addendum to Homestead Exemption) to transfer your grandfathered status to the new property.
Surviving Spouse Continuation
If your spouse held the exemption and passes away, you do not automatically keep it unless you meet specific age criteria.
Next Step: You must be at least 59 years old on the date of your spouse’s death to seamlessly continue receiving their homestead exemption.
Ohio Homestead Exemption FAQs
How much is the Ohio Homestead Exemption for 2025?
For standard seniors and disabled individuals, the exemption shields $28,000 of your home’s appraised market value. For 100% disabled veterans and surviving spouses of public safety officers killed in the line of duty, it shields $58,000 of market value.
What is the income limit for the Ohio Homestead Exemption?
For applications filed in 2025 (covering Tax Year 2025/Pay 2026), your Ohio Adjusted Gross Income (OAGI) must be $40,000 or less. For 2026 filers, the limit rises to $41,000. Disabled veterans have absolutely no income limits.
Does Ohio have a property tax freeze for seniors?
No. Unlike Texas or Georgia, Ohio does not offer a “senior assessment freeze.” Your property value will continue to be reassessed by the County Auditor during the triennial update cycle. The homestead program provides a flat value reduction, not a freeze.
Where do I get Form DTE 105A or DTE 105I?
You can download the PDF forms directly from the Ohio Department of Taxation website (tax.ohio.gov) or from your local County Auditor’s website. They must be submitted locally to the County Auditor, not the state.
Do I have to reapply for the Ohio Homestead Exemption every year?
Generally, no. Once approved, the exemption carries over automatically. However, you will receive an annual Continuing Application form in the mail. If your income has risen above the allowable limit for that year, you must check the box indicating you no longer qualify and return it.