Ohio Property Tax Relief: Exemptions & How to File
Ohio has 4 main property tax relief programs, administered through your County Auditor. Filing is free.
Biggest benefit
$29,000 of market value (tax year 2026; statutory base of $25,000 adjusted annually for inflation)
Earliest common deadline
December 31
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Auditor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Auditor directly using the phone number on your tax bill.
Ohio property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead Exemption for Senior Citizens and Disabled PersonsHomestead | $29,000 of market value (tax year 2026; statutory base of $25,000 adjusted annually for inflation) | Age 65+ · Alternatively qualifies if permanently and totally disabled (any age) on January 1 of the application year, certified by an eligible state or federal agency or a licensed physician via form DTE 105E. Surviving spouses must have been at least 59 years old on the date of the qualifying spouse's death. · Income: For tax year 2026, 2025 Ohio Modified Adjusted Gross Income (Ohio AGI plus any business income deducted on Schedule A line 11) of owner and spouse must not exceed $41,000; threshold adjusted annually for inflation. No income test for those grandfathered from tax year 2013 (2014 for manufactured/mobile homes). · Must own and occupy the home as principal place of residence on January 1 of the year for which the exemption is sought. Property held by a corporation, partnership, or LLC does not qualify. | December 31Late filing: up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back | Official source ↗ORC 323.151; ORC 323.152(A)(1)DTE 105A - Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (disabled applicants also file DTE 105E Certificate of Disability) ↗ |
| Enhanced Homestead Exemption for Disabled VeteransVeteran | $58,000 of market value (tax year 2026; statutory base of $50,000 adjusted annually for inflation) | Honorably discharged veteran (DD214) who has received a total disability rating (100%) for a service-connected disability, or a total disability rating for compensation based on individual unemployability (100%), as of January 1 of the year for which the exemption is sought. · Must own and occupy the home as principal place of residence on January 1 of the application year. Property held by a corporation, partnership, or LLC does not qualify. | December 31Late filing: up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back | Official source ↗ORC 323.152(A)(2)DTE 105I - Homestead Exemption Application for Disabled Veterans and Surviving Spouses ↗ |
| Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of DutyHomestead | $58,000 of market value (tax year 2026; statutory base of $50,000 adjusted annually for inflation) | Surviving spouse must own and occupy the homestead (or occupy a unit in a qualifying housing cooperative). Application must include written confirmation from the officer's employer or a pension/retirement fund officer affirming the officer was killed in the line of duty. | December 31Late filing: up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back | Official source ↗ORC 323.152(A)(3)DTE 105K - Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty |
| Owner-Occupancy Credit (2.5% Tax Reduction)Tax Credit | 2.5% reduction of qualifying property taxes on an owner-occupied home | Must own and occupy the home as principal place of residence (domicile) on January 1 of the year for which the reduction is sought. Rental properties, corporate-owned properties, and homes occupied by someone other than the owner do not qualify. | December 31 | Official source ↗ORC 319.302; ORC 323.152(B)DTE 105C - Application for Owner-Occupancy Tax Reduction ↗ |
Missed a deadline? You may still be able to file — and get money back.
Several programs here accept late applications for prior years. If approved, your County Auditorcan reduce a bill you haven't paid or refund taxes you already paid on the exempted amount.
- ↻Homestead Exemption for Senior Citizens and Disabled Persons: late applications accepted up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back — For real property, file form DTE 105A with the county auditor on or before December 31 of the year for which the exemption is sought. For manufactured/mobile homes, file by December 31 of the year prior to the year for which the exemption is sought.
- ↻Enhanced Homestead Exemption for Disabled Veterans: late applications accepted up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back — File form DTE 105I with the county auditor on or before December 31. Attach a copy of the veteran's DD214 and the VA award letter showing the 100% rating (or 100% compensation plus approval of individual unemployability).
- ↻Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: late applications accepted up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back — File form DTE 105K with the county auditor on or before December 31 of the year for which the exemption is sought.
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Ohio property tax relief FAQ
What property tax exemptions are available in Ohio?
Ohio offers 4 main property tax relief programs: Homestead Exemption for Senior Citizens and Disabled Persons, Enhanced Homestead Exemption for Disabled Veterans, Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty, Owner-Occupancy Credit (2.5% Tax Reduction). Each is administered through your County Auditor.
How do I apply for a property tax exemption in Ohio?
You apply through your County Auditor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
I missed the Ohio exemption deadline — can I still file?
Possibly. Homestead Exemption for Senior Citizens and Disabled Persons accepts late applications up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back; Enhanced Homestead Exemption for Disabled Veterans accepts late applications up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back; Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty accepts late applications up to 1 year (a late application may be filed for the immediately preceding year on the same property for which a current application is filed) back. If approved, you may receive a reduced bill or a refund of taxes paid on the exempted value.
Is filing for a Ohio property tax exemption free?
Yes. Filing is always free through your County Auditor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Ohio to other states by relief type
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