Ohio · 2026
Ohio property tax exemptions
✓ Verified August 2026 against official county pages — 4 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Homestead exemption (65+ or disabled, income-tested) | File by December 31 with your county auditor | Shields $29,000 of market value from tax for 2026 (indexed annually) for homeowners 65+ or permanently disabled, with household income under $41,000 for 2026 applications (2025 Ohio adjusted gross income) |
| Enhanced homestead for disabled veterans | File by December 31 | Shields $56,000 of market value (2025 figure) for veterans with a 100% service-connected disability and surviving spouses of first responders killed in the line of duty — no income test |
| Owner-occupancy credit | Apply with your county auditor | A small percentage rollback on qualifying levies for the home you live in |
65 or older?
Start with the Homestead exemption (65+ or disabled, income-tested) — Shields $29,000 of market value from tax for 2026 (indexed annually) for homeowners 65+ or permanently disabled, with household income under $41,000 for 2026 applications (2025 Ohio adjusted gross income). Deadline: File by December 31 with your county auditor.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Homestead exemption (65+ or disabled, income-tested): One-time application (DTE 105A) with the county auditor; renews automatically while you qualify. The form is Form DTE 105A (disabled veterans use DTE 105I).
Enhanced homestead for disabled veterans: File with the county auditor with your VA rating documentation.
Owner-occupancy credit: One-time application; shows as a credit line on the bill.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Ohio.
Common questions
- When is the Ohio homestead exemption deadline?
- File by December 31 with your county auditor. One-time application (DTE 105A) with the county auditor; renews automatically while you qualify.
- Does Ohio have a senior property tax exemption?
- The senior-relevant program here is the Homestead exemption (65+ or disabled, income-tested). Shields $29,000 of market value from tax for 2026 (indexed annually) for homeowners 65+ or permanently disabled, with household income under $41,000 for 2026 applications (2025 Ohio adjusted gross income). Deadline: File by December 31 with your county auditor.
- Do Ohio exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Ohio Dept. of Taxation — Homestead Means Testing FAQ — checked 2026-08-12
- Hamilton County Auditor — Board of Revision — checked 2026-08-12
- Ohio Senate — Homestead Exemptions FAQ (2025 amounts) — checked 2026-08-12
- Geauga County Auditor — Homestead Exemption (2026 amounts and income threshold) — checked 2026-08-18