Ohio has three types of Homestead Exemptions: (1) senior and disabled persons, (2) disabled veterans, and (3) surviving spouses of public safety personnel killed in the line of duty. This article focuses on the first two types of Homestead Exemption.
Senior and Disabled Persons Homestead Exemption protects the first $26,200 of your home’s value from taxation. For example, if your home is worth $100,000, you will be taxed as if the home were worth $73,800.
Who is eligible?
- A homeowner who owns and lives in the home as their primary residence as of January 1st of the year for which they apply; and
- is 65 years old (or who will turn 65 the year for which they apply) or
- is permanently and totally disabled as of the 1st day of the year for which they apply.
- The surviving spouse of a person who had been enrolled in Homestead, and who was at least 59 years of age when their spouse died.
- Applicants must have a total gross income (applicant plus applicant’s spouse, if any) below the amount set by law each year. The 2024 household income limit is $38,600. See tax.ohio.gov for income limits in future years.
Disabled Veterans Enhanced Homestead Exemption protects the first $52,300 of your home’s value from taxation. For example, if your home is worth $100,000, you will be taxed as if the home were worth $47,700.
Who is eligible?
- A homeowner who owns and lives in the home as their primary residence as of January 1st of the year for which they apply; and
- is a veteran of the Armed Forces of the United States (including Reserves and the National Guard) who was discharged or released from active duty under honorable conditions; and
- has received a 100% disability rating for compensation based on individual un-employability for a service-connected disability or combination of service-connected disabilities.
What property is eligible?
For both exemptions:
The property must be where you usually live;
- You must have been living there as of January 1st of the year for which you apply; and
- You must be on the deed, or if the property is held in a trust, you must give the Auditor a copy of the trust.
How do you apply?
For both exemptions:
- Fill out application form DTE105A—you can get the form at your county Auditor’s office, at your county Auditor’s website, or at the Ohio Department of Taxation’s website (tax.ohio.gov).
- File form DTE105A with your county Auditor—you must file the original form that has your ink signature (not a copy). You cannot electronically file the form.
- If your eligibility is based on AGE, you must submit PROOF OF AGE with your application. You can prove your age with a copy of your driver’s license (current or expired), State of Ohio ID card, birth certificate or passport (current or expired).
- If your eligibility is based on DISABILITY, you must submit PROOF OF DISABILITY with your application. You can prove your disability by getting the Auditor’s Certificate of Disability (Form DTE 105E) signed by your doctor OR by giving the Auditor a copy of a statement from Social Security, the Department of Veterans Affairs, the Railroad Retirement Board, or the Ohio Bureau of Workers Compensation that says you are totally and permanently disabled.
- If your eligibility is based on VETERANS DISABILITY, you must submit the letter you received from the U.S. Department of Veterans Affairs stating that your application for the status of individual un-employability has been granted (including percentage assigned) along with a copy of your DD-214.
When do you apply?
For both exemptions:
- Applications can be filed any time before December 31st of the year for which you are applying. If you are applying for the exemption on a manufactured or mobile home, you must apply on or before the first Monday in June of the year preceding the year for which the exemption is sought.
- If you were eligible for the exemption last year, but did not apply, you can file a late application for the previous year at the same time that you file your application for the current year.
- If you are approved for the Homestead Exemption, you do not need to re-apply in future years.
To get an application form, or if you need help or have questions, call your county Auditor’s Homestead Department:
- In Ashtabula County, call 440.576.3445
- In Cuyahoga County, call 216.443.7010
- In Geauga County, call 440.279.1614
- In Lake County, call 440.350.2532
- In Lorain County, call 440.329.5212
This information was updated in March 2024.
This article was published in Legal Aid's newsletter, "The Alert" Volume 33, Issue 3, in Winter 2017. See full issue at this link: "The Alert" Volume 33, Issue 3