The Homestead Program is designed to provide tax credit relief to citizens who are at least 65 years of age or permanently and totally disabled.
To qualify for the Homestead Exemption, the following criteria must be met:
- You must be at least 65 years old during the year in which you are applying, or be permanently and totally disabled on January 1 of the year in which you are filing, or be a surviving spouse of a person who was receiving the previous Homestead Exemption at the time of death and where the surviving spouse was an owner and at least 59 years old on the date of death.
- Disabled applicants must include a Certificate of Disability form (DTE 105E) completed and signed by an Ohio doctor or State or Federal Agency or have an award letter from the Social Security Office.
- You must own and occupy your home as your principal place of residence as of January 1st of the year in which you are applying.
- After January 1, 2014 new applicants must also show they have an annual Ohio adjusted gross income less than $36,100 for 2022 to qualify for the exemption.
- With the passage of HB 85, military veterans who are honorably discharged and who has received a total disability rating (100%) or a total disability rating for compensation (100%) based on individual unemployability, for a service-connected disability or combination of service-connected disabilities are now eligible for an increased homestead exemption from $25,000 to $50,000. Applicants must complete the Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE 105I) to receive this exemption.
**Applications must be filed January 1st to December 31st of the year of the credit that you are applying for.**
Homestead Application: DTE 105A
Frequently Asked Questions:
If I am filing for the Homestead Exemption this year, which property tax bill does it affect?
If you are filing for the first time, the reduction will be reflected on the tax bills you will receive the next year.
Can I apply for Homestead for my current tax bill?
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 you file your application for the current year.
I plan to sell my house and buy a smaller one. How do I keep my Homestead Exemption?
Please fill out a new application for your new home after you have lived in it through January 1 of the new year.
Additional Information and Forms:
DTE 101 – Statement of Conveyance of Homestead Property
DTE 105B – Continuing Application for Homestead Exemption
DTE 105G – Addendum to the Homestead Exemption Application-Transfer
DTE 105H – Addendum to the Homestead Exemption Application-Income
DTE 105K – Homestead Exemption Application for Surviving
DTE 106B – Homestead Exemption and Owner-Occupancy Reduction Complaint