Franklin County OH Homestead Exemption: Rules & Savings

Franklin County OH homestead rules reviewed September 4, 2026

Franklin County OH Homestead Exemption: Rules, Savings, Forms, Deadline & Filing Guide

Franklin County homeowners in Columbus, Dublin, Gahanna, Grove City, Hilliard, Reynoldsburg, Upper Arlington, Westerville, Worthington and nearby Franklin County communities may qualify for the Ohio homestead exemption if they meet age, disability, surviving-spouse or disabled-veteran rules.

The key local office is the Franklin County Auditor’s Office. The Auditor handles homestead applications, property values, owner-occupied credit questions and Board of Revision value complaints. The Treasurer handles tax bills and payments after the Auditor’s values and exemptions are applied.

✓ Franklin County Auditor workflow ✓ DTE 105A / 105I forms ✓ 2026 income threshold detail ✓ Auditor vs Treasurer explained ✓ Yoast-safe schema included
Primary Search Intent Answered

How Does the Franklin County Ohio Homestead Exemption Work?

The Franklin County Ohio homestead exemption is a statewide Ohio property-tax reduction administered locally by the Franklin County Auditor. It helps qualified senior citizens, permanently and totally disabled homeowners, certain surviving spouses, disabled veterans and surviving spouses of public service officers by shielding part of the home’s auditor-appraised value from property taxation.

Correct Filing Office

File with the Franklin County Auditor’s Office. Use the Auditor for homestead exemption, appraised value, parcel search, owner-occupied credit, manufactured-home value and Board of Revision questions.

Main contact: 614-525-HOME (4663).

Correct Form

Standard senior, disabled and surviving-spouse applicants generally use DTE 105A. Disabled applicants may need DTE 105E. Enhanced disabled-veteran applicants use DTE 105I.

Savings Vary by Tax District

The exemption shields a fixed amount of appraised value, but the dollar savings depends on your Franklin County tax district, effective tax rate, school district, city or township, and other credits on the bill.

Do not file with the wrong office: The Franklin County Treasurer does not decide who qualifies for homestead. The Treasurer accepts property-tax payments and issues bills. If your exemption is missing, contact the Auditor first; if your payment is late or your receipt is missing, contact the Treasurer.
Practical Filing Workflow

How to Apply for Homestead Exemption in Franklin County OH

Use this local workflow before starting Franklin County’s online homestead application or mailing a paper packet. It is built around the forms and proof issues that create the most delays: parcel number, age proof, disability certification, income verification, trust ownership and second-home questions.

1

Confirm the Property Is in Franklin County

Use the Franklin County Auditor property search to confirm the parcel is in Franklin County and save the parcel number. This matters for homeowners near county borders such as Dublin, Westerville, Reynoldsburg, Grove City, Pickerington-area addresses, New Albany-area addresses and other multi-county communities.

Property address → Franklin Auditor property search → parcel record → save parcel number and appraised value
2

Choose the Correct Applicant Category

DTE 105A covers senior citizens, disabled persons and qualifying surviving spouses. DTE 105I covers enhanced disabled-veteran applicants and qualifying surviving spouses. DTE 105K covers surviving spouses of public service officers killed in the line of duty.

3

Check the January 1 Principal-Residence Rule

DTE 105A requires the applicant to own and occupy the property as the principal place of residence on January 1 of the year for which the exemption is requested. A person has only one principal residence.

Own + occupy as principal residence on January 1 → eligible to continue application review
4

Prepare Age, Disability or Veteran Proof

Senior and surviving-spouse applicants may be asked for proof of age, such as an Ohio driver license or state ID. Disabled applicants under age 65 may need DTE 105E signed by a licensed physician or psychologist, or certification from an eligible state or federal agency. Disabled-veteran applicants need VA documentation and discharge documentation requested by the form.

5

Prepare Income Verification if Required

New standard applicants who are not grandfathered under older Ohio homestead rules must meet the income threshold. Franklin’s current homestead notice says applications submitted before completion of the 2025 Ohio income tax return receive a decision after the Department of Taxation processes the return and the Auditor verifies that total income does not exceed $41,000.

Ohio return filed → Auditor verifies Ohio MAGI | No Ohio return → federal return or DTE 105H may be needed
6

Disclose Special Ownership Correctly

DTE 105A asks how the applicant owns the property. It recognizes individual deed ownership, land installment contract purchasers, life tenants, mortgagors, certain trustees or settlors with the right to live in the property, and qualified housing cooperative stockholders. Property owned by a corporation, partnership, LLC or other legal entity does not qualify.

7

File Online or Mail the Paper Packet

Franklin’s online DTE 105A page lets applicants continue to an online application or print a blank PDF. The print-mail instruction lists Franklin County Auditor, Homestead section, 373 S. High St., 19th Floor, Columbus, OH 43215.

Online DTE 105A → eFile/login route OR print PDF → mail/submit to Franklin County Auditor Homestead section
8

Verify the Credit on the Tax Bill

After approval, check your next real-estate tax bill. If the value/exemption decision is correct but the bill or payment is the issue, contact the Treasurer. If the homestead credit is missing, denied or tied to the wrong parcel, contact the Auditor’s Homestead team first.

Annual refiling note: Franklin County explains that homeowners already receiving the homestead exemption do not need to reapply every year. However, if you no longer own or occupy the home as your primary residence, your disability status changes, or another eligibility fact changes, you must notify the Auditor’s Office.
Benefit Decoder

Franklin County Homestead Exemption Benefits, Forms and Proof

Ohio homestead benefits are not one-size-fits-all. Use this table to match the applicant type with the likely form, proof and dollar-value shield before you start the Franklin County application.

Benefit / Form Who It Helps Current Franklin / Ohio Detail What to Prepare
Standard Homestead
DTE 105A
Senior citizens age 65 by December 31, permanently and totally disabled homeowners, and qualifying surviving spouses. Franklin’s current page states eligible senior and disabled homeowners may exempt the first $29,000 of the home’s auditor-appraised value from taxation. Parcel number, proof of age or disability, ownership/residence details, spouse information and income verification if required.
Disability Certificate
DTE 105E
Disabled applicants under age 65 who are applying under permanent and total disability rules. The disability must exist as of January 1 of the year requested and be certified by a licensed physician, psychologist or eligible state/federal agency. Signed DTE 105E or accepted disability certification showing permanent and total disability status.
Income Addendum
DTE 105H
Applicants who did not file Ohio or federal income tax returns and need the Auditor to verify income. Franklin says DTE 105H must be completed when neither the applicant nor spouse filed a federal or Ohio income tax return. Income details, deductions allowed under Ohio law and spouse income details when applicable.
Grandfather Addendum
DTE 105G
Applicants who received homestead under older 2006/2013 real-property or 2014 manufactured-home rules. Franklin’s DTE 105A workflow references DTE 105G for grandfather status when prior homestead reduction history matters. Prior homestead history, prior Ohio residence, tax year information and supporting records.
Enhanced Disabled Veteran Homestead
DTE 105I
Veterans with qualifying 100% service-connected disability or 100% compensation based on individual unemployability, and qualifying surviving spouses. Franklin’s current page lists an enhanced $58,000 appraised-value shield and no income requirement for approved enhanced disabled-veteran applicants. VA award or Summary of Benefits letter, DD214, disability-rating proof and ownership/residence details.
Surviving Spouse of Public Service Officer
DTE 105K
Qualifying surviving spouses of public service officers killed in the line of duty. Franklin’s current homestead page groups this enhanced benefit with the $58,000 value shield category. Use the specific DTE 105K route and gather line-of-duty and surviving-spouse documentation requested by the official form.
Owner-Occupancy Credit Owner-occupied residential property used as the owner’s primary domicile as of January 1. This is separate from homestead. Ohio’s owner-occupancy credit applies only to qualifying levies passed during or before the November 2013 general election. Review the Auditor’s owner-occupied credit guidance if your home is your principal residence but you do not qualify for homestead.
Do not rely on old form numbers alone: Some older Ohio PDF instructions still show older dollar values, while Franklin’s current homestead page and Ohio Tax Commissioner updates show inflation-adjusted values. Use the county’s current homestead page and current Ohio Department of Taxation threshold entry before publishing a dollar amount.
Deadline Timeline

Franklin County Homestead and Value Appeal Dates to Know

Homestead filing and value complaints use different calendars. Do not miss a Board of Revision deadline because you were working on an exemption form, and do not file a value complaint when the issue is a missing homestead application.

January 1

Principal-residence, ownership and disability-status issues often look to January 1. DTE 105A requires ownership and occupancy as the principal residence on January 1 for real property.

December 31

For real property, DTE 105A says to file with the county auditor on or before December 31 of the year for which the exemption is sought.

Manufactured Homes

DTE 105A states that manufactured or mobile home applications must be filed by December 31 of the year before the year for which the exemption is sought.

Board of Revision

Franklin says the 2025 BOR filing season closed March 31, 2026. For 2026 value appeals, the Treasurer FAQ states applications are accepted from November 20, 2026 until March 31, 2027.

Deadline difference: A homestead application is about eligibility for a tax reduction. A Board of Revision complaint is about the Auditor’s appraised value. If both issues exist, handle both on the correct forms and timelines.
Interactive Estimate Tool

Franklin County Homestead Savings Calculator

This calculator is only an educational estimate. It does not replace Franklin County’s official tax calculation, effective tax rate schedule, final tax bill, non-tax charges, rollback calculations, owner-occupancy credit or Auditor approval.

Estimated shielded value $0
Estimated homestead savings $0
Owner-occupancy note $0

Formula used when a rate is entered: shielded value × effective tax rate ÷ 1,000. If a known tax bill is entered, the calculator estimates proportional impact against appraised value. Exact Franklin County results depend on district-specific effective rates, rollbacks, tax credits and final approved exemption status.

Local Office & Map

Franklin County Auditor, Treasurer and Board of Revision Roles

Franklin County uses multiple offices. The fastest path depends on whether you need exemption approval, a tax-bill payment answer, a parcel-value review, a deed/conveyance question or a formal Board of Revision complaint.

Franklin County Auditor

Government Center:
373 S. High St.
Columbus, OH 43215

Main homestead phone: 614-525-HOME (4663)

Homestead email: homestead@franklincountyohio.gov

Homestead counter: Transfer & Conveyance/Homestead is listed as 19th floor, Monday-Friday 9 a.m.–12 p.m. and 1 p.m.–4 p.m.

Franklin County Treasurer

Address:
373 S. High St., 17th Floor
Columbus, OH 43215-6306

Phone: 614-525-3438

Email: treasurer@franklincountyohio.gov

Use for: bills, payments, payment plans, receipts, penalties, delinquency and tax-payment status.

Board of Revision

Franklin County Auditor / BOR:
373 S. High St.
Columbus, OH 43215

Phone: 614-525-3913

Email: BOR@franklincountyohio.gov

Use for: formal complaints about Auditor-appraised value, not ordinary tax-bill payment questions.

Arrival and Filing Tips

  • Call before visiting because homestead, transfer/conveyance, BOR and Treasurer services use different floors.
  • Bring proof of age, ownership/residence and disability or VA documentation if your category requires it.
  • Do not bring Social Security numbers or tax documents without understanding that application processing may involve income verification.
  • Use the parcel search first so staff can quickly identify the correct Franklin County parcel.
  • Keep copies of every form, upload, email, mailing receipt and decision notice.
If Something Is Wrong

What If the Exemption Is Missing, Denied or the Value Is Too High?

Franklin County homeowners often mix three different problems: missing exemption, incorrect owner-occupied credit, and high appraised value. Each has a different route.

Exemption Missing or Denied

Contact the Homestead section first. Ask whether the issue is missing proof, income verification, disability certification, VA documentation, ownership form, parcel number or a changed eligibility status.

Owner-Occupancy Credit Issue

Owner-occupancy credit is related to primary residence but is separate from homestead. If the home is your primary domicile but you do not qualify for homestead, review the Auditor’s owner-occupied credit guidance.

Value Too High

The Board of Revision hears complaints on the Auditor’s appraised value and can adjust value based on evidence. Franklin says BOR complaints are about property values, not the tax dollars you pay.

Appeal timing note: Franklin’s current Board of Revision page says the 2025 BOR filing season is closed and Franklin is conducting the 2026 Property Value Update. The Treasurer FAQ says 2026 valuation appeals are accepted from November 20, 2026 until March 31, 2027.
Avoid Local Filing Problems

Common Franklin County Homestead Exemption Mistakes

Mistakes That Can Delay or Reduce Relief

  • Using the Treasurer payment site to ask whether you qualify for homestead.
  • Applying without the parcel number or registration number.
  • Assuming every Ohio homeowner qualifies regardless of age, disability, veteran status or income.
  • Forgetting DTE 105E when applying under disability before age 65.
  • Forgetting DTE 105H when no Ohio or federal return was filed.
  • Putting an LLC, corporation or other legal entity in the ownership path and assuming it still qualifies.
  • Waiting until December 31 if you need a doctor, VA letter, proof of age or income addendum.
  • Filing a BOR value complaint when the real problem is a missing homestead credit.

Better Franklin County Workflow

  • Find the parcel number in the Auditor search before starting DTE 105A.
  • Use the Auditor’s current homestead page to confirm current-year amount and income threshold.
  • Use the online DTE 105A route if you can upload or enter the required information.
  • Mail or submit the paper packet only after checking the current Homestead section instructions.
  • Keep a copy of the submitted application and all uploaded documents.
  • Check the next tax bill to verify that the credit appeared.
Official Links With Micro-Guides

Official Franklin County and Ohio Homestead Resources

These are official action links. Each link includes what to do after opening it so this page is not just a link directory.

Franklin County Auditor — Homestead

Official local page for current Franklin County homestead amounts, forms, income verification notice and contact details.

Open Homestead Page ↗
  1. Read the overview to verify the current standard and enhanced value-shield amounts.
  2. Open the correct form link: DTE 105A, 105E, 105G, 105H, 105I, 105K, DTE 106B or DTE 101.
  3. Use the contact section if your income return, disability proof or ownership status is unusual.
  4. Save the Homestead phone number and email before sending sensitive documents.

Franklin Online DTE 105A Homestead Application

Official Franklin County online form page for senior, disabled and surviving-spouse homestead applications.

Open DTE 105A ↗
  1. Read the deadline and eligibility instructions before continuing.
  2. Choose online completion or print a blank PDF.
  3. If filing online, be ready to create or use an account and enter parcel, applicant, spouse and income details.
  4. If printing, mail or submit the packet to the Franklin County Auditor Homestead section listed on the form page.

Franklin County Auditor Property Search

Official parcel search used to find parcel number, owner record, address, value and tax district before applying.

Open Property Search ↗
  1. Choose address search, owner search or parcel ID search.
  2. For address search, enter street number and street name without suffix such as St, Ave, Rd or Blvd.
  3. Use an asterisk wildcard if the spelling or street format is uncertain.
  4. Open the correct parcel and save the parcel ID before starting DTE 105A.

Franklin County Auditor Form Center

Official forms library for homestead, Board of Revision, owner-occupied credit, conveyance and other property-tax forms.

Open Form Center ↗
  1. Search for “Homestead” or “DTE 105” on the page.
  2. Download or open only the form that matches your category.
  3. Check whether an addendum is required before submitting.
  4. For value disputes, use Board of Revision forms instead of homestead forms.

Ohio Department of Taxation — 2026 Homestead Threshold Entry

Official state certification for homestead income threshold and value-reduction amounts used by Ohio county auditors.

Open Ohio Threshold PDF ↗
  1. Read the first page for the certified income threshold.
  2. Confirm which tax year and collection year the threshold applies to.
  3. Check the certified value-reduction amounts before publishing current-dollar figures.
  4. Use Franklin’s current local page to confirm how the state update is applied locally.

Franklin County Board of Revision

Official process for formal complaints about the Auditor’s appraised value.

Open BOR Page ↗
  1. Use this only if the issue is appraised value, not a missing homestead application.
  2. Review the current filing window and available property-value review option.
  3. Prepare settlement statements, purchase contracts, appraisals, condition photos or other evidence.
  4. Contact BOR at 614-525-3913 or BOR@franklincountyohio.gov for process questions.

Franklin County Treasurer

Official office for real-estate tax bills, payment status, receipts, penalties and delinquent-tax questions.

Open Treasurer ↗
  1. Use this site after values and exemptions are already set.
  2. Search your tax bill or payment information by parcel details.
  3. Call 614-525-3438 if you did not receive a bill or need payment help.
  4. For missing exemption approval, return to the Auditor instead of trying to fix it through the payment office.

Ohio Revised Code Section 323.152

State law basis for Ohio homestead reductions and indexed income/reduction calculations.

Open ORC 323.152 ↗
  1. Use the statute for legal wording, not as the first filing step.
  2. Look for the sections on standard homestead, disabled-veteran reductions and indexed annual adjustments.
  3. Compare the statute with Ohio Tax Commissioner threshold entries for current values.
  4. Ask the Franklin County Auditor how the legal rule applies to your exact property and category.
What to Do Next

Franklin County Homestead Decision Path

Your Situation Best Next Step Correct Office / Form
You are 65 or will turn 65 by December 31 and live in the home. Use DTE 105A, verify income threshold if not grandfathered, and file with the Franklin County Auditor by December 31. Auditor / DTE 105A
You are permanently and totally disabled before age 65. Use DTE 105A and prepare DTE 105E or accepted state/federal disability certification. Auditor / DTE 105A + DTE 105E
You are a 100% service-connected disabled veteran or receive 100% compensation due to individual unemployability. Use DTE 105I and prepare DD214 plus VA award or Summary of Benefits documentation. Auditor / DTE 105I
You already receive homestead but moved, no longer occupy the home, or your eligibility changed. Notify the Franklin County Auditor instead of waiting for the next bill. Auditor Homestead section
Your Auditor appraised value is too high. Review the Board of Revision process and file during the correct value-complaint window. Franklin County Board of Revision
Your tax bill or payment is the problem. Use the Treasurer for bills, payment status, receipts, penalties and delinquency. Franklin County Treasurer
Frequently Asked Questions

Franklin County OH Homestead Exemption FAQs

What is the Franklin County Ohio homestead exemption?

The Franklin County Ohio homestead exemption is a property-tax reduction administered by the Franklin County Auditor under Ohio law. It helps qualifying senior citizens, permanently and totally disabled homeowners, certain surviving spouses, disabled veterans and surviving spouses of public service officers by shielding part of a qualifying home’s appraised value from taxation.

What is the 2026 Franklin County homestead exemption amount?

Franklin County’s current homestead page states that the standard senior and disabled homestead exemption shields the first $29,000 of the home’s auditor-appraised value. The enhanced disabled-veteran and qualifying public-service-officer surviving-spouse benefit shields the first $58,000. Exact dollar savings vary by tax district and rate.

What is the income limit for Franklin County homestead exemption in 2026?

For the current 2026 application period, Franklin County references a $41,000 total income threshold using 2025 income verification. The rule uses the income of the owner and spouse for the year before the year requested, unless the applicant is grandfathered or applying under a category not subject to the income test.

What is the deadline to file DTE 105A in Franklin County?

For real property, DTE 105A says to file with the county auditor on or before December 31 of the year for which the exemption is sought. For manufactured or mobile homes, the form says it must be filed on or before December 31 of the year before the year for which the exemption is sought.

Can I apply online for Franklin County homestead exemption?

Yes. Franklin County’s DTE 105A online form page offers an online application path and a print-blank-PDF option. The online route may require an account and asks for applicant, spouse, parcel, ownership, residence, income and documentation information.

What documents do I need for Franklin County homestead?

Common items include parcel number, proof of age for senior or surviving-spouse applicants, disability certification for disabled applicants, income verification when required, spouse information, and documents showing eligible ownership if the property involves a trust, life estate, land contract, mortgage interest or housing cooperative.

Do disabled veterans have an income limit for the enhanced homestead exemption?

Franklin County’s current guidance states that there are no income requirements for the enhanced disabled-veteran homestead exemption. Qualifying veterans must provide the required VA documentation, such as proof of 100% service-connected disability or 100% compensation based on individual unemployability, plus discharge documentation such as DD214 when requested.

Do I need to reapply for Franklin County homestead every year?

Franklin County says homeowners who already receive the homestead exemption do not need to reapply every year. However, if circumstances change and the homeowner no longer qualifies, the owner must notify the Auditor’s Office.

Who handles Franklin County homestead questions: Auditor or Treasurer?

The Franklin County Auditor handles homestead eligibility, forms, appraised value, owner-occupancy credit and Board of Revision issues. The Franklin County Treasurer handles tax bills, payments, receipts, payment plans, penalties and delinquent-tax questions.

What if my Franklin County property value is too high?

If the Auditor’s appraised value is too high, review the Franklin County Board of Revision process. The BOR hears complaints about property values, not simply the tax dollars owed. For 2026 value appeals, Franklin’s Treasurer FAQ states applications are accepted from November 20, 2026 until March 31, 2027.

Independent Educational Guide

County-Appraisal-District.org is an independent educational website. It is not affiliated with the Franklin County Auditor’s Office, Franklin County Treasurer, Franklin County Board of Revision, Ohio Department of Taxation, Ohio Board of Tax Appeals, or any Ohio government agency.

Homestead exemption approval, income eligibility, appraised value, tax district rates, Board of Revision deadlines, tax bills, payment status, penalties, refunds and appeal rights are determined by official agencies and Ohio law. This page is not legal, financial or tax advice.

Public property records should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or other regulated consumer-reporting purposes. This website is not a Consumer Reporting Agency.

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