Ohio Senior Property Tax Relief for Homeowners 65+

An Ohio homeowner who is 65 or turns 65 this year can exempt $29,700 of their home's market value from local property taxes for tax year 2026, as long as their income is within the state limit.1 That break is called the Homestead Exemption, and it's the core of Ohio senior property tax relief. This guide covers who qualifies, the income test, and the one form you file.

It doesn't apply automatically. You have to claim it with your county auditor.

In This Guide

• Key Takeaways
• The Homestead Exemption
• The Income Test
• The Enhanced Exemption for Disabled Veterans
• The Owner-Occupancy Credit
• Ohio Senior Property Tax Relief at a Glance
• How to Apply
• Frequently Asked Questions
• Next Steps

Ohio Senior Property Tax Relief: The Homestead Exemption

Ohio property taxes are charged by your county on the market value of your home. The Homestead Exemption is the state's main break for older homeowners, and it's the heart of Ohio senior property tax relief.

Here's how it works. The exemption removes a set amount of your home's market value from local property taxes. For tax year 2026, the year an application filed by December 31, 2026 covers, that amount is $29,700. It was $29,000 for tax year 2025. The tax commissioner adjusts the amount for inflation and certifies the next year's figure to county auditors by December 1.1 Manufactured and mobile homes run a year behind, so tax year 2026 still carries the $29,000 amount for them.1

You qualify if you're 65 or older, or turn 65 by December 31 of the year you apply, or if you're totally and permanently disabled as of January 1 of that year.1 You also have to own and occupy the home as your principal place of residence on January 1 of the year you apply, so a home bought in the spring doesn't qualify for that tax year, even though applications for it are accepted until December 31.1 If you own more than one home, your principal residence is the one where you're registered to vote and which is your residence for income tax purposes.1

Some counties add more. A 2025 state law, House Bill 96, lets county commissioners adopt a local-option homestead exemption with the same rules and the same amount as the state one, essentially doubling it. It applies only where your county commissioners have authorized it, and you don't apply for it separately.1 The exact dollar savings depends on your local tax rate, which varies by county and school district. The Ohio Department of Taxation publishes the current exemption amount and the application form; your county auditor is who you actually file with.

The Income Test

The Homestead Exemption is means-tested. Your total income can't exceed the annual limit. For tax year 2026, that limit is $41,000, and it's tested on 2025 income. It was $40,000 for tax year 2025.1

Total income means Ohio modified adjusted gross income: essentially your Ohio adjusted gross income plus any business income you deducted, for you and your spouse, from the year before you apply.1 Pull last year's Ohio return to check where you land.

The limit is adjusted every year along with the exemption amount, and the tax year 2027 figures are certified by December 1, 2026.1 Re-check it for the year you're applying before you assume you're over the line.

One important exception protects long-time recipients. Ohio brought back the income test in 2014. A homeowner who received the exemption in 2013 is grandfathered in and isn't subject to the income requirement, and doesn't have to disclose income when applying on a new home after a move.1 If you've held the Homestead Exemption since 2013, the income test doesn't apply to you.

So the income test only affects people who started in 2014 or later. If you're newly 65 and applying for the first time, you have to meet the limit.

The Enhanced Exemption for Disabled Veterans

There's a larger version of the exemption for disabled veterans.

The enhanced homestead exemption for disabled veterans is $59,400 of market value for tax year 2026 (it was $58,000 for tax year 2025). It replaces the senior amount rather than adding to it, and it applies to only one home.1

To qualify, you must be an honorably discharged veteran, including reserve components and the National Guard, with a total disability rating or a total rating based on individual unemployability for a service-connected disability. A partial VA rating doesn't qualify. There's no income test for the enhanced exemption.1

Disabled veterans and surviving spouses apply on a different form, DTE 105I, and surviving spouses of public service officers killed in the line of duty use DTE 105K. A surviving spouse's enhanced reduction continues through the tax year in which the spouse dies or remarries.1 If you're a veteran weighing how property tax relief fits with other benefits, our guide on how to pay for senior care in Ohio covers VA aid and other options alongside it.

The Owner-Occupancy Credit

This one isn't senior-specific, but it's worth knowing about.

The owner-occupancy credit goes to a homeowner who owns and occupies the home as their principal place of residence on January 1 of the year they file, on only one home in Ohio, and it is claimed on Form DTE 105C.1 Ohio's appeal form for both breaks is titled the Homestead Exemption and 2.5% Reduction Complaint, which is why you'll often hear it called the 2.5% reduction.1

If you own and live in your Ohio home and don't see the credit on your bill, ask your county auditor whether a DTE 105C is on file.

Ohio Senior Property Tax Relief at a Glance

How to Apply

All of this runs through your county auditor, not the state and not the treasurer. The auditor grants the exemption; the treasurer just sends the bill.

A few timing points worth knowing:

• The application deadline is December 31. Ask your county auditor whether your exemption carries forward in later years or needs a new application.
• If your income rises above the limit in a later year, you may lose the exemption going forward, unless you're a grandfathered 2013 recipient.
• If you're applying late in the year, remember the January 1 rule: you must have owned and lived in the home on January 1 of the year you apply.1
• If you missed last year, you can file a late application for the prior tax year together with this year's application. If the auditor approves it, the reduction you missed is refunded as an overpayment.1
• The auditor must tell you within 30 days whether you're approved. If you're denied, or get less than you're owed, you can appeal to the county Board of Revision on Form DTE 106B within 60 days after the auditor's notice was issued. Count from the date on the notice, not the date you received it, to be safe. Manufactured and mobile home owners have until January 31 of the year after the denial.1

If property taxes are one piece of a larger question about affording care, our national guide to paying for senior care covers Medicaid, VA benefits, and home equity together.

Next Steps

Start with the form. The exemption costs nothing to claim and lasts as long as you qualify.

• Check your income against the $41,000 limit for tax year 2026, using last year's Ohio return, unless you received the exemption in 2013.1
• File Form DTE 105A with your county auditor by December 31. Veterans file DTE 105I.
• Check for the owner-occupancy credit on your bill if you live in the home; if it's missing, ask the auditor about Form DTE 105C.
• Re-check the figures for the tax year you're applying in before you file.

If selling or borrowing against the home is on the table, weigh that against staying put. Our guide on selling or renting your home for care walks through that decision.

Learn More

Find personalized help claiming Ohio's senior property tax exemptions at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.