Who qualifies for the Homestead exemption (senior or disabled) in Ohio?

You own and live in the home on January 1, and you are 65 or older, or permanently and totally disabled, or the surviving spouse of someone who qualified. Your income must be at or under the limit, unless you got the exemption for tax year 2013 (grandfathered, Form DTE 105G). A credit equal to the tax on part of your home's market value. Tax year 2025 (paid 2026): $29,000, income limit $40,000 (2024 income). Tax year 2026 (paid 2027): $29,700, income limit $41,000 (2025 income). It applies to all taxing units. Deadline: December 31 of the tax year for real property. For manufactured homes, December 31 of the prior year.

Who qualifies for the Owner-occupancy credit in Ohio?

You own the home and live in it as your main home on January 1. One home per owner and spouse. A reduction on qualifying levies only (generally levies the state still reimburses). Through tax year 2025 it is 2.5% of those levies. For bills mailed in 2027 and after: 5.70% (tax year 2026), 8.92% (2027), 12.15% (2028), 15.38% (2029 and after). Counties may add up to another 2.5%. Deadline: December 31 of the year you apply.

Rules by state / Ohio

Ohio property tax, line by line.

Your county treasurer sends two tax bills a year, and you pay each year's tax the following year. The bill shows tax on your taxable value (35% of true value), credits that lower it, and any special assessments.

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At a glance

Who sends the bill: Your county treasurer. Tax year 2025 is paid in 2026, and tax year 2026 is paid in 2027.
When it comes: Set by each county. Bills generally go out late in the year before the first-half due date, and again before the second half.
When it's due: There is no single statewide date. You pay in two halves, and the dates are printed on your bill.
If you pay late: The installment is late after your county's due date and a penalty applies. The exact percentage is not confirmed here, so check your bill or your county treasurer.
Value is set as of: January 1 (the tax lien date)
Limits on increases: Starting with tax year 2026 (bills in 2027), growth of inside millage is limited to inflation (HB 335). HB 186 adds an inflation cap credit where a school district is on the 20-mill floor. Neither one is a homestead exemption.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead exemption (senior or disabled)

Who: You own and live in the home on January 1, and you are 65 or older, or permanently and totally disabled, or the surviving spouse of someone who qualified. Your income must be at or under the limit, unless you got the exemption for tax year 2013 (grandfathered, Form DTE 105G).
What you get: A credit equal to the tax on part of your home's market value. Tax year 2025 (paid 2026): $29,000, income limit $40,000 (2024 income). Tax year 2026 (paid 2027): $29,700, income limit $41,000 (2025 income). It applies to all taxing units.
How to apply: File Form DTE 105A with your county auditor. For disability, also file Form DTE 105E or an agency certificate. If you are grandfathered, use DTE 105G.
Deadline: December 31 of the tax year for real property. For manufactured homes, December 31 of the prior year.
If you're late: Some counties, such as Cuyahoga, have a one-year late-filer track. If you are denied, you can appeal to the Board of Revision on Form DTE 106B within 60 days.
After that: It continues until you withdraw or are denied. If you move, you must apply again.

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Enhanced homestead (disabled veteran or fallen public-service officer)

Who: A veteran with a 100% service-connected disability, or their surviving spouse, or the surviving spouse of a public service officer killed in the line of duty. There is no income test.
What you get: A credit equal to the tax on $58,000 of market value for tax year 2025, or $59,400 for tax year 2026. Manufactured homes get the same offset.
How to apply: File Form DTE 105I (disabled veteran) or DTE 105K (surviving spouse of an officer) with your county auditor. Form: DTE 105I / DTE 105K.
Deadline: December 31 of the tax year.
If you're late: Auditors use the same late-application practice as the standard homestead.
After that: It continues until you withdraw or are denied.

Source

Owner-occupancy credit

Who: You own the home and live in it as your main home on January 1. One home per owner and spouse.
What you get: A reduction on qualifying levies only (generally levies the state still reimburses). Through tax year 2025 it is 2.5% of those levies. For bills mailed in 2027 and after: 5.70% (tax year 2026), 8.92% (2027), 12.15% (2028), 15.38% (2029 and after). Counties may add up to another 2.5%.
How to apply: File Form DTE 105C with your county auditor.
Deadline: December 31 of the year you apply.
If you're late: You can claim one prior year using the late-application box on DTE 105C.
After that: It continues until you withdraw or the auditor denies it.

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In some situations

If you moved, inherited, built or had a disaster

Local-option homestead (county piggyback)

Who: The same people who get the state homestead exemption, and only if your county commissioners adopted this extra exemption.
What you get: An additional exemption equal to the state amount, so the state amount is doubled. The state does not reimburse the county for this.
How to apply: There is no separate application. Ask your county auditor whether your county has adopted it.
Deadline: Automatic once the county resolution is in effect.
If you're late: Depends on the county resolution.
After that: Automatic while the state exemption and the county resolution continue.

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Nonbusiness credit (10% rollback), being phased out

Who: Residential property, whether or not you live in it. It is automatic and has no income test.
What you get: Up to 10% of qualifying levies through tax year 2025. The residential credit drops to 7.5% (tax year 2026), 5% (2027), 2.5% (2028) and 0% (2029). It applies only to qualifying millage, so the cut to your total bill is smaller.
How to apply: Nothing to do. It is applied automatically based on your property class.
Deadline: None.
After that: Automatic.

Source

Inflation cap credit (HB 186 / HB 335)

Who: Property in a school district whose taxes would otherwise rise faster than inflation under the 20-mill floor or inside-millage rules.
What you get: A credit printed on the bill beginning with tax year 2026, so it is not on bills paid in early 2026. The amount depends on your district.
How to apply: Nothing to do. It is automatic.
Deadline: None.
After that: Automatic.

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Think your value is too high?

Asking for a lower true value (market value)

Free review: There is no required informal review. Some auditors will look at a value before you file a complaint, so ask your county auditor.
Formal appeal: Your County Board of Revision (the auditor, treasurer and a county commissioner, or their designees). You can then appeal to the Board of Tax Appeals or the court of common pleas within 30 days of the decision.
Deadline: Generally March 31 of the year after the tax year (ORC 5715.19). Franklin County is accepting tax year 2026 complaints from August 25, 2026 through March 31, 2027.
Fee: No state filing fee was found.
Good to know: A school board may file a counter-complaint, which is how values get raised. You may file the complaint yourself.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Levies that do not qualify for the rollback credits
Special assessments
Value above the homestead slice ($29,700 or $59,400 for tax year 2026)
The income test, unless you are grandfathered from tax year 2013, are a disabled veteran, or are a qualifying surviving spouse
Delinquent taxes and the county penalty

Special assessments are a separate charge on the treasurer's bill. The homestead exemption, owner-occupancy credit and nonbusiness credit do not reduce them. Ask your county auditor which local options your county has adopted.

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Rules checked October 28, 2026 against official Ohio sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.