Ohio Homestead Exemption: 2026 Amount, Income Limit and How to Apply

Ohio's homestead exemption is a credit on the property tax bill for lower-income homeowners who are 65 or older, permanently and totally disabled, or the qualifying surviving spouse of one. For tax year 2026 it equals the taxes on up to $29,700 of the home's market value, and veterans with a 100% service-connected disability rating get $59,400 with no income test. You apply with your county auditor by December 31 of the year you want it (Ohio Rev. Code 323.151 to 323.159). For other states, see our guide to homestead exemptions by state.

Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Ohio's state homestead exemption for seniors, disabled homeowners and surviving spouses, the enhanced exemption for disabled veterans and surviving spouses of public service officers (Ohio Rev. Code 323.151 to 323.159), the county local-option exemption authorized by House Bill 96 (2025), the owner-occupancy reduction in Ohio Rev. Code 323.152(B), and, briefly, the creditor homestead in Ohio Rev. Code 2329.66. It does not cover which counties have adopted the local-option exemption, Ohio's levy-reduction and tax-limit rules, business or rental property, or other states' laws.

Who gets the Ohio homestead exemption?

Not every Ohio homeowner gets it. The Ohio Department of Taxation describes the program this way: "The homestead exemption allows low-income senior citizens, certain permanently and totally disabled Ohioans, the surviving spouses of any of those individuals, and the surviving spouses of public service officers killed in the line of duty to reduce their property tax bills by shielding some of the market value of their homes from taxation." The department adds that the exemption "takes the form of a credit on property tax bills."

The break that does reach owner-occupied homes of every age and income is a different one: the owner-occupancy reduction in Ohio Rev. Code 323.152(B), covered further down. Many homeowners mix the two up, so check which one your tax bill shows.

How much is the Ohio homestead exemption in 2026?

The exemption shields a set amount of market value from tax, and the credit equals the tax that amount would otherwise carry. What it saves in dollars depends on your local tax rate, so two homeowners with the same exemption can see different credits.

The amounts are indexed every year. The Department of Taxation's table pairs each figure with a real-property tax year and, one year later, the manufactured or mobile home tax year: the $29,700 and $59,400 amounts apply to real property for tax year 2026 and to manufactured homes for tax year 2027. Next year's figures are certified late in the year, so the tax year 2027 amounts for real property were not yet published when this page was verified.

The exemption covers the dwelling and up to one acre reasonably necessary for its use as a home. The state reimburses school districts and local governments for the revenue taxpayers save through the state exemption.

Watch out: Ohio's current application forms (Rev. 10/19) still print the original base amounts. Form DTE 105A, for example, describes a credit "equal to the taxes that would otherwise be charged on up to $25,000 of the market value." That base has since been indexed upward; the form is still the one to file, but use the Department of Taxation's current table for the amount.

Eligibility for seniors, disabled homeowners and surviving spouses

The standard, means-tested exemption has four requirements.

• Ownership and occupancy. You must own the home and occupy it as your principal place of residence on January 1 of the year you apply. You can receive the exemption on only one homestead.
• Age, disability or survivorship. You must be 65 or older by December 31 of the application year, be permanently and totally disabled on January 1, or be a surviving spouse who was at least 59 when your spouse died, if your spouse was receiving the exemption.
• Income. Total income (modified adjusted gross income) of the owner and spouse must not exceed $41,000 for tax year 2026 real property, or $40,000 for tax year 2025, according to the Department of Taxation.
• The 2013 exception. People who received the homestead exemption in 2013 (or on a manufactured home in 2014), before the income test began, are not subject to it. If such a person moves, they confirm that status on the new home with Form DTE 105G.

Owners for this purpose include life tenants, land-contract buyers, mortgagors, and settlors of a trust that holds title, as long as they occupy the home as of right. Corporations, LLCs and partnerships generally do not qualify. Disabled applicants certify their disability on Form DTE 105E or through an agency certification, and applicants who did not file an Ohio income tax return estimate their income on Form DTE 105H.

The disabled veteran and public service officer exemption

Veterans with a total service-connected disability get a larger exemption with no income test. For tax year 2026, it shields $59,400 of market value ($58,000 for tax year 2025). The same amount applies to the surviving spouse of a disabled veteran and to the surviving spouse of a public service officer killed in the line of duty.

Form DTE 105I sets the veteran's requirement: "The applicant must be 100% disabled by or be receiving 100% compensation for service-connected injuries on January 1 of the year for which the exemption is sought." The veteran must have been discharged or released under honorable conditions, and a 100% rating based on individual unemployability also counts. Follow the documentation instructions on the form when you file.

Disabled veterans and their surviving spouses use Form DTE 105I; surviving spouses of public service officers use Form DTE 105K. The form says to "File with the county auditor on or before December 31." The point at which a surviving spouse's eligibility ends after remarriage is worded differently on the form and in the statute, so ask your county auditor if that applies to you.

How and when to apply

File the application with the county auditor where the home is located. The Department of Taxation says: "To apply, complete the applicable application form and then file it with your local county auditor." Every auditor must accept a paper application, and some also accept electronic filing, so check with yours.

• Deadline. "Applications for real property must be filed on or before December 31st of the year for which the homestead exemption is sought," according to the Department of Taxation. County auditors repeat this; the Warren County Auditor, for example, says applications "must be received no later than December 31st of each year." For a manufactured or mobile home, the deadline is December 31 of the year before.
• Late filing. Ohio Rev. Code 323.153(B) allows a late application for the preceding year to be filed together with an original application. Ask your auditor how to do it.
• Forms. DTE 105A (seniors, disabled homeowners and surviving spouses), DTE 105I (disabled veterans and surviving spouses), DTE 105K (surviving spouses of public service officers), DTE 105G (2013 recipients applying on a new home), DTE 105E (certificate of disability), and DTE 105H (income estimate).
• If you are denied. You can appeal a denial to the county Board of Revision on Form DTE 106B within 60 days.

The Department of Taxation's homestead page links a directory of county auditors with their addresses and telephone numbers. To find your parcel and see whether the credit already appears on your bill, see our guide to Ohio property records.

Do you have to reapply every year?

No. The application is continuing. The Department of Taxation says: "If you are already receiving the homestead exemption credit on your tax bill, you do not need to file a new application. However, if your circumstances change and you no longer qualify for the homestead exemption, you must notify your county auditor."

Each January the auditor mails a continuing application, Form DTE 105B. You return it only if you no longer own or occupy the home, your disability status has changed, or your income has changed.

The exemption does not move with you. "When you move to a new residence you must reapply at the new address during the following application period," the department says.

The county local-option homestead exemption (House Bill 96)

House Bill 96, signed in June 2025, authorizes county commissioners to provide an additional homestead exemption. The Department of Taxation explains that it "is a piggy-back to the state homestead exemption with all the same eligibility requirements and equals the same amount as the state homestead exemption, essentially doubling the total amount of the exemption for homeowners."

It exists only in counties whose commissioners adopt it, and the state does not reimburse local governments for it. You do not file a separate application: "Homeowners do not need to separately apply for the local-option homestead exemption." People already receiving the state exemption when the county adopts it, and people approved later, receive the local option automatically. According to Mahoning County's notice, the same county resolution also doubles the owner-occupancy reduction for homes that receive it.

Timing depends on when a county acts. Mahoning County's notice explains: "If the resolution is adopted on or before July 1, 2026, the reduction will apply to tax year 2026, pay year 2027. If adopted after, it will apply to the following tax year." This page does not list which counties have adopted the local option; your county auditor can tell you.

The owner-occupancy reduction for every owner-occupied home

Separate from the means-tested homestead exemption, Ohio Rev. Code 323.152(B) gives a partial reduction on owner-occupied homes with no age or income test. It reduces the taxes from qualifying levies. House Bill 186, enacted in December 2025, raises this reduction in phases starting in tax year 2026 while phasing out the separate 10 percent non-business credit, according to the Fairfield and Lucas County Auditors. The Lucas County Auditor says that in tax year 2029 the owner-occupancy reduction will save 15.38 percent on the pre-2014 levies and the non-business credit will be phased out completely.

The percentages for the intermediate tax years (2026 through 2028) were not verified on an official page for this article, so check your tax bill or ask your county auditor for the current figure. A homeowner and spouse can receive the reduction on only one property. If you are not already receiving it, the Lucas County Auditor says you may apply online, by mail, or in person; your own county auditor can tell you how to file, for example after buying a home.

Losing the exemption and penalties for false claims

You must tell the county auditor when you no longer qualify, for example because you sold the home, moved out, or your income rose above the limit. If you keep receiving a reduction you were not entitled to, the auditor can place a charge on the property equal to the reduction for each year, with interest.

False statements carry a criminal penalty. The Department of Taxation says that "anyone who makes a false statement for purposes of obtaining a homestead exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the homestead exemption for the three years following the conviction."

Ohio's creditor and bankruptcy homestead (a different law)

The property-tax credit does not protect home equity from creditors. That protection comes from a different statute, Ohio Rev. Code 2329.66(A)(1)(b), and the two use very different numbers.

The statute sets a $125,000 base that is adjusted every three years. According to the U.S. Bankruptcy Court for the Southern District of Ohio, the current figure is $182,625 in one parcel or item of real or personal property used as a residence, for cases filed from April 1, 2025 through March 31, 2028; the figure was $161,375 for the prior period. The exemption has exceptions, so it is not a guarantee that a home is safe from every debt. For how the exemption works in a bankruptcy case, see our guide to Ohio bankruptcy.

What happens to a home when its owner dies is a probate question, separate from both homestead laws; see our guide to Ohio probate.

Related

• Homestead exemptions by state
• Ohio bankruptcy
• Ohio property records
• Ohio probate
• Pennsylvania homestead exemption

This article is general legal information about Ohio's homestead exemption under Ohio Revised Code Chapter 323 and the creditor homestead under Ohio Rev. Code 2329.66, verified on October 7, 2026. It is not tax or legal advice. For your situation, contact your county auditor, the Ohio Department of Taxation, or a lawyer licensed in Ohio.

Last updated: October 7, 2026.

Frequently Asked Questions

How much is the homestead exemption in Ohio?

For tax year 2026 (real property), the means-tested homestead exemption is a credit equal to the taxes on up to $29,700 of a home's market value; it was $29,000 for tax year 2025. Disabled veterans rated 100% and qualifying surviving spouses get $59,400 for tax year 2026 ($58,000 for 2025), according to the Ohio Department of Taxation.

What is the income limit for the Ohio homestead exemption in 2026?

Total income of the owner and spouse must not exceed $41,000 for tax year 2026 real property ($40,000 for tax year 2025). People who received the exemption in 2013 are not subject to the income test, and the disabled veteran version has no income requirement.

When is the deadline to file for homestead exemption in Ohio?

Applications for real property must be filed with the county auditor on or before December 31 of the year for which the exemption is sought, according to the Ohio Department of Taxation.

Do I have to reapply for homestead exemption every year in Ohio?

No. If you already receive the credit, you do not file a new application; the auditor mails a continuing application (DTE 105B) each January, and you return it only if your ownership, occupancy, disability status or income has changed. You must notify the auditor if you no longer qualify, and you must reapply if you move.

Does every Ohio homeowner get the homestead exemption?

No. The homestead exemption is limited to lower-income owners who are 65 or older, permanently and totally disabled, or qualifying surviving spouses, plus a no-income-test version for 100% disabled veterans and certain surviving spouses. Ohio's separate owner-occupancy reduction under Ohio Rev. Code 323.152(B) is the break that applies to owner-occupied homes regardless of age or income.

What is the county local-option homestead exemption in Ohio?

House Bill 96 (2025) lets county commissioners adopt an extra homestead exemption equal to the state amount, which essentially doubles it. You do not apply separately; anyone receiving the state exemption gets it automatically in a county that adopts it.

Does the Ohio homestead exemption protect my house from creditors?

No, the property-tax credit does not. A separate law, Ohio Rev. Code 2329.66(A)(1)(b), exempts $182,625 in one parcel or item of property used as a residence for bankruptcy cases filed April 1, 2025 through March 31, 2028, according to the U.S. Bankruptcy Court for the Southern District of Ohio. It has exceptions, so it is not a guarantee that a home is safe from every debt.